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Leading the Future of
Healthcare Together
Memimpin Masa Depan
Pelayanan Kesehatan Bersama
2025 Laporan Tahunan dan Keberlanjutan
Annual and Sustainability Report
Perseroan terus memperkuat perannya dalam The Company continues to strengthen its role in shaping
membentuk masa depan industri kesehatan melalui the future of the healthcare industry through focused,
langkah-langkah strategis yang terarah, inovatif, innovative, and sustainable strategic initiatives.
dan berkelanjutan. Upaya ini diwujudkan melalui These efforts are realized through the development of
pengembangan kapasitas produksi, modernisasi production capacity, modernization of manufacturing
infrastruktur manufaktur, serta ekspansi ke lini strategis, infrastructure, and expansion into strategic lines,
seperti Contract Development and Manufacturing such as Contract Development and Manufacturing
Organization (CDMO). Di saat yang sama, Perseroan dan Organization (CDMO). At the same time, the Company
Entitas Anak secara konsisten meningkatkan kapabilitas and its Subsidiaries consistently increase organizational
organisasi guna memperkuat daya saing dan capabilities to strengthen competitiveness and establish
membangun peran sebagai mitra manufaktur farmasi their role as an integrated pharmaceutical manufacturing
yang terintegrasi di tingkat nasional maupun global. partner at both national and global levels.
Sejalan dengan itu, Perseroan dan Entitas Anak berfokus In line with this, the Company and its Subsidiaries
pada pengembangan ekosistem layanan kesehatan focus on developing a more innovative, integrated,
yang lebih inovatif, terintegrasi, dan berorientasi pada and community-oriented healthcare ecosystem. This
kebutuhan masyarakat. Komitmen ini dijalankan commitment is implemented through continuous
melalui investasi berkelanjutan dalam penelitian dan investment in research and development, strengthening
pengembangan, penguatan portofolio produk, serta of the product portfolio, and utilization of technology
pemanfaatan teknologi untuk meningkatkan efisiensi to improve efficiency and service quality. All these
dan kualitas layanan. Seluruh upaya tersebut ditopang efforts are supported by close collaboration with the
oleh kolaborasi yang erat bersama para pemangku stakeholders, serving as a foundation to create added
kepentingan, sebagai fondasi dalam menciptakan nilai value and sustainably improve the quality of life of the
tambah dan mendukung peningkatan kualitas hidup community.
masyarakat secara berkesinambungan.
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Kesinambungan Tema
Theme Continuity
Expand Innovate Endure
Berkembang Berinovasi Bertahan
Seiring dengan perkembangan industri kesehatan, Perseroan secara konsisten memperkuat
kualitas pengelolaan bisnis untuk merespons tantangan dan mengoptimalkan setiap peluang
melalui strategi ekspansi yang terarah, inovasi yang berkelanjutan, serta ketangguhan dalam
menghadapi dinamika perubahan. Sepanjang tahun 2024, Perseroan telah melaksanakan
berbagai inisiatif penting untuk memperluas jangkauan operasional dan memperkokoh
posisinya di pasar, antara lain melalui akuisisi perusahaan farmasi di Australia, diversifikasi
portofolio produk, serta optimalisasi saluran distribusi.
Inovasi telah menjadi elemen penggerak utama Perseroan yang diwujudkan tidak hanya dalam
pengembangan produk dan layanan, tetapi juga dalam peningkatan efisiensi proses produksi,
strategi pemasaran, dan penerapan praktik keberlanjutan yang terintegrasi. Seluruh langkah
ini ditopang oleh tata kelola yang transparan serta sistem manajemen risiko yang andal,
2024 sehingga Perseroan mampu menjaga keberlanjutan usaha sembari memberikan nilai tambah
Laporan Tahunan dan Keberlanjutan bagi masyarakat dan lingkungan. Tema “Expand, Innovate, Endure” menjadi simbol komitmen
Annual and Sustainability Report Perseroan untuk tumbuh secara progresif, berinovasi secara konsisten, dan tetap tangguh
dalam mewujudkan visi jangka panjang di tingkat nasional maupun global.
As the development in the healthcare industry continues to evolve, the Company consistently
strengthens the quality of its business management in order to respond to challenges and
optimize every opportunity through organized expansion strategies, sustainable innovation,
and resilience in navigating changing dynamics. Over the course of 2024, the Company
implemented a number of key initiatives to expand its operational reach and solidify its market
position, including the acquisition of a pharmaceutical company in Australia, diversification of
its product portfolio, and optimization of based distribution channels.
Innovation has become a driving force for the Company, realized not only through product and
service development, but also in improving production efficiency, marketing strategies, and
the implementation of integrated sustainability practices. All of these efforts are supported
by transparent governance and a robust risk management system, enabling the Company to
maintain business going concern while delivering added value to society and the environment.
This year’s theme “Expand, Innovate, Endure” symbolizes the Company’s commitment to
progressive growth, consistent innovation, and enduring strength in realizing its long-term vision
both nationally and globally.
PT Pyridam Farma Tbk 1
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Expanding Reach, Strengthening
the Performance of All Business Lines
Perluas Jangkauan, Perkuat Kinerja Seluruh Lini Bisnis
Perseroan berkomitmen untuk terus memanfaatkan peluang secara optimal sehingga dapat
terus menorehkan kinerja terbaiknya dari masa ke masa. Oleh karena itu, sepanjang tahun
2023, Perseroan mengambil langkah strategis untuk memperluas jangkauan dan meningkatkan
aspek Sumber Daya Manusia (“SDM”) sehingga seluruh lini bisnis yang ada dapat mencatatkan
kinerja yang maksimal.
Perseroan juga berkomitmen untuk menciptakan pertumbuhan ekonomi yang berkelanjutan dengan
menyelaraskan aspek Tujuan Pembangunan Berkelanjutan (“TPB”). Perseroan perlu melakukan
berbagai langkah yang melibatkan strategi terpadu guna memaksimalkan efisiensi, mengelola
sumber daya, dan mencapai tujuan Perseroan.
The Company is committed to continuing to seize opportunities optimally to achieve its best
2023 performance from time to time. Therefore, throughout 2023, the Company took strategic steps
to expand its reach and improve Human Resources (“HR”) aspects so that all business lines
Laporan Tahunan dan Keberlanjutan
can record maximum performance.
Annual and Sustainability Report
The Company is also committed to creating sustainable economic growth by aligning
Sustainable Development Goals (“SDGs”) aspects. The Company needs to take various
steps involving an integrated strategy to maximize efficiency, manage resources and achieve
the Company’s goals.
Expanding New Horizons Towards Excellence
Memperluas Cakrawala Baru Menuju Keunggulan
Seiring dengan meningkatnya kesadaran masyarakat akan pentingnya menjaga kesehatan
merupakan salah satu indikator bagi Perseroan untuk melakukan ekspansi melalui beberapa
aksi korporasi sepanjang tahun 2022. Perseroan telah melakukan akuisisi perusahaan,
perluasan gudang, maupun peningkatan kapasitas produksi untuk meningkatkan penjualan
dan memperluas area jangkauan.
Perseroan juga terus berkomitmen untuk meningkatkan keunggulan melalui langkah-langkah
strategis yang Perseroan jalankan, di antaranya: pengembangan kompetensi sumber daya
manusia, bekerja sama untuk menciptakan produk yang inovatif, serta secara intensif
beradaptasi terhadap perkembangan digitalisasi di industri kesehatan.
Sejalan dengan gambaran besar yang Perseroan lakukan sepanjang tahun 2022 dalam upaya
untuk menciptakan pertumbuhan dan kontribusi yang berkelanjutan, Perseroan memilih tema
untuk Laporan Tahunan dan Laporan Keberlanjutan PT Pyridam Farma Tbk Tahun 2022, yaitu
2022 “Memperluas Cakrawala Baru Menuju Keunggulan”.
Laporan Tahunan dan Keberlanjutan
Annual and Sustainability Report In line with the increase of public awareness of the importance of maintaining their health is
one of the indicators for the Company to expand through several corporate actions throughout
2022. The Company conducted acquisition a number of companies, warehouse expansion as
well as increasing production capacity to increase sales and coverage area expansion.
The Company also continue to be committed to intensify our excellence through strategic
initiatives taken by the Company, such as: human resources competency development,
cooperating with partners to create innovative products as well as adapting intensively to
digitalization in the health industry.
In line with the big picture the Company carried out throughout 2022 as an initiative to create
sustainable growth and contribution, the Company chose the theme for the 2022 Annual
Report and Sustainability Report of PT Pyridam Farma Tbk, is “Expanding New Horizons
Towards Excellence”.
2 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Scope of Responsibility
Laporan ini merupakan Laporan Tahunan dan Keberlanjutan This integrated Annual Report and Sustainability Report of
terintegrasi milik PT Pyridam Farma Tbk (“Laporan”) PT Pyridam Farma Tbk (“Report”) describes the historical
yang menjelaskan tentang kinerja historis, kecuali atas informasi performance, except for the prospective information and
dan pernyataan yang merupakan pernyataan prospektif statements (forward looking statements), including but not
(forward looking statement) termasuk tanpa terbatas pada limited to revenues, profits, strategies, prospects, result, and
pendapatan, laba, strategi, prospek, akibat, dan semua pernyataan all other statements that are not entirely historical facts.
lain yang tidak sepenuhnya fakta historis. Pernyataan-pernyataan The prospective statements in this annual report are made
prospektif dalam Laporan ini dibuat berdasarkan asumsi dari based on assumptions from national and regional economic
perubahan-perubahan ekonomi dan politik baik nasional maupun and political changes, changes in foreign exchange rates,
regional, perubahan nilai tukar valuta asing, perubahan harga changes in prices and demand and supply of commodity
dan permintaan dan penawaran pasar komoditas, perubahan markets, changes in company competition, changes in
kompetisi perusahaan, perubahan undang-undang atau laws or regulations and accounting principles, policies and
peraturan dan prinsip akuntansi, kebijakan dan pedoman, serta guidelines , as well as changes to assumptions used in making
perubahan asumsi yang digunakan dalam membuat pernyataan forward looking statements.
prospektif (forward looking statements).
Perseroan tidak menjamin bahwa data yang telah dipastikan The Company does not guarantee that the documents which
keabsahannya akan membawa hasil-hasil tertentu sesuai validity has been confirmed will deliver certain results as
harapan. Pernyataan-pernyataan berdasarkan data terkini expected. Statements based on current data and prospective
dan kondisi prospektif dalam Laporan ini dibuat berdasarkan conditions in this Annual Report are made based on various
berbagai asumsi mengenai kondisi terkini dan kondisi assumptions regarding the current and future conditions of
mendatang Perseroan serta lingkungan bisnis di mana the Company as well as the business environment in which
Perseroan menjalankan kegiatan usaha. Selanjutnya, Laporan the Company operates business activities. Later, this Report
ini memuat kata “kami”, “Perseroan”, “Pyfa”, “Perusahaan”, dan contains the words “us,” “the Company,“ “Pyfa,” “Company”
“Pyridam Farma” demi memudahkan penyebutan PT Pyridam and “Pyridam Farma” in order to facilitate the mention of
Farma Tbk. PT Pyridam Farma Tbk.
PT Pyridam Farma Tbk 3
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Tentang Laporan
About the Report
Tujuan dan Standar Pelaporan [GRI 2-3] Reporting Purpose and Standards [GRI 2-3]
Perseroan menyusun dan menerbitkan Laporan ini sebagai The Company prepares and publishes this Report as a form
bentuk pertanggungjawaban dan penyampaian informasi of accountability and as a means of providing information on
tentang penerapan prinsip-prinsip keberlanjutan dalam the implementation of sustainability principles across all
seluruh aspek bisnis yang dijalankan. Acuan penyusunan aspects of its business operations. This Report has been
Laporan ini mengacu pada beberapa standar, antara lain prepared with reference to a number of standards, among
sebagaimana berikut: others as follows:
1. Peraturan Otoritas Jasa Keuangan Republik Indonesia 1. Financial Services Authority Regulation of the Republic of
No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten Indonesia No. 29/POJK.04/2016 concerning the Annual
atau Perusahaan Publik (“POJK 29/2016”); Report of Issuers or Public Companies (“POJK 29/2016”);
2. Surat Edaran Otoritas Jasa Keuangan Republik 2. Financial Services Authority Circular Letter of the Republic
Indonesia No. 16/SEOJK.04/2021 tentang Bentuk dan of Indonesia No. 16/SEOJK.04/2021 concerning the Form and
Isi Laporan Tahunan Emiten atau Perusahaan Publik Content of Annual Reports of Issuers or Public Companies
(“SEOJK 16/2021”); (“SEOJK 16/2021”);
3. Global Reporting Initiative (“GRI”) Standards 2021 opsi 3. Global Reporting Initiative (“GRI”) Standards 2021, with
with Reference dan kaitannya terhadap dukungan Reference option, and their alignment with the achievement
pencapaian Tujuan Pembangunan Berkelanjutan of the Sustainable Development Goals (“SDGs”); and
(Sustainable Development Goals/“SDGs”); serta
4. Environmental, Social, and Governance (“ESG”) Matriks yang 4. Environmental, Social, and Governance (“ESG”) Matrix
diterbitkan Bursa Efek Indonesia (“BEI”). issued by the Indonesia Stock Exchange (“IDX”).
Entitas dalam Pelaporan [GRI 2-2] Reporting Entities [GRI 2-2]
Laporan ini dibuat dalam Bahasa Indonesia dan Bahasa Inggris. This Report is prepared in both Indonesian and English.
Dalam hal terdapat perbedaan istilah, informasi, atau data dalam In the event of any discrepancies in terms, information, or data
Laporan ini, maka yang berlaku adalah istilah, informasi dan/atau contained in this Report, the Indonesian version shall prevail.
data yang disajikan dalam Bahasa Indonesia. Sementara dalam The presentation of reporting scope data is adjusted according
penyajian data ruang lingkup pelaporan disesuaikan dengan to the relevance of each aspect. Economic data cover the
relevansi masing-masing aspek. Data ekonomi mencakup Company and all of its Subsidiaries as presented in the Financial
Perseroan dan seluruh Entitas Anak sebagaimana disajikan dalam Statements as of December 31, 2025, which are included in
Laporan Keuangan per 31 Desember 2025, yang dilampirkan this Report. Meanwhile, the social and environmental data
di dalam Laporan ini. Sementara itu, data sosial dan lingkungan cover only the Company and 3 (three) Subsidiaries, namely
hanya mencakup Perseroan bersama 3 (tiga) Entitas Anak, PT Holi Pharma (“Holi”), PT Ethica Industri Farmasi (“Ethica”),
PT Holi Pharma (“Holi”), PT Ethica Industri Farmasi (“Ethica”), dan Probiotec Pty Ltd.
dan Probiotec Pty Ltd.
4 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Periode, Frekuensi, dan Kontak Pelaporan Reporting Period, Frequency, and Contact
[GRI 2-3, 2-4] [GRI 2-3, 2-4]
Perseroan menyusun dan menerbitkan Laporan ini 1 (satu) kali The Company prepares and publishes this report 1 (one) time
dalam setiap tahun. Laporan untuk periode 2025 adalah merujuk each year. The report for the 2025 period covers January 1,
pada periode 1 Januari 2025 hingga 31 Desember 2025. Laporan 2025 to December 31, 2025. The 2025 Report reflects
periode 2025 ini mengalami perubahan signifikan terkait significant changes related to the further development
dengan pengembangan penggunaan standar pelaporan dan of reporting standards and material topics. To ensure
topik material. Untuk memenuhi prinsip validitas, apabila ada the principle of validity, any restatements or re-presentations
pernyataan ulang atau pernyataan kembali informasi yang dimuat of information from previous reports due to certain reasons,
pada laporan sebelumnya karena alasan tertentu, misalnya such as differences in methodology or calculation methods,
perbedaan metodologi atau cara perhitungan, kami memberi are marked with: *restated. Further information regarding this
tanda: *disajikan kembali. Informasi lebih lanjut terkait laporan Report and its contents may be obtained through:
ini dan muatan di dalamnya dapat diperoleh melalui:
Media Sosial
Social Media
Instagram @pyfagroup
LinkedIn https://www.linkedin.com/company/pt-pyridamfarma-tbk/
Telp
(62-21) 5099 1067
Phone
Situs Web
Herdiasti Website
www.pyfa.co.id
Anggitya Dwisani
Sekretaris Perusahaan
Corporate Secretary Email
Kantor Utama Hubungan Investor
Head Office corsec@pyfa.co.id
Investor Relation
Sinar Mas Land Plaza
Hubungan Media
Sudirman corcomm@pyfa.co.id
Media Relation
Lt. 12 / 12th Floor
Jl. Jenderal Sudirman Kav. 21, Karier
RT 10/RW 01 hr.corporate@pyfa.co.id
Career
Kuningan, Karet
Jakarta Selatan / Farmakovigilans
pv.safety@pyfa.co.id
South Jakarta 12920 Pharmacovigilance
PT Pyridam Farma Tbk 5
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Daftar Isi
Table of Content
ii Tema / Theme Penentuan isi dan Topik Material Laporan /
8
1 Kesinambungan Tema / Theme Continuity Determination of Report Content and Material Topics
Sanggahan dan Batasan Tanggung Jawab / Permasalahan dan Tantangan terhadap Penerapan
3 17 Kinerja Keberlanjutan / Problems and Challenges with
Disclaimer and Scope of Responsibility
the Implementation of Sustainable Performance
4 Tentang Laporan / About the Report
19 Strategi Keberlanjutan / Sustainability Strategy
6 Daftar Isi / Table of Content
Ikhtisar Kinerja / Performance Highlights
24 Pencapaian Kinerja 2025 / Performance Achievement in 2025 Informasi Sanksi Perdagangan Saham dan Aksi Korporasi /
31
Information on Stock Trading Sanctions and Corporate Actions
Ikhtisar Kinerja Keberlanjutan / Sustainability Performance
25
Highlights 32 Peristiwa Penting / Significant Events
29 Ikhtisar Kinerja Operasional / Operational Performance Highlights 40 Penghargaan dan Sertifikasi / Awards and Certifications
30 Ikhtisar Kinerja Saham / Stock Performance Highlights 42 Keanggotaan Asosiasi / Association Membership
Laporan Manajemen / Management Reports
46 Laporan Dewan Komisaris / Board of Commissioners Report 54 Laporan Direksi / Board of Directors Report
Profil Perusahaan / Company Profile
66 Identitas Perusahaan / Company Identity Pemegang Saham Utama dan Pengendali /
93
Major Shareholders and Controlling Shareholders
68 Riwayat Singkat / Brief History
70 Visi dan Misi / Vision and Mission 94 Struktur Grup / Group Structure
70 Nilai-Nilai Perusahaan / Corporate Values 95 Kronologi Pencatatan Saham / Share Listing Chronology
Kronologi Pencatatan Efek Lainnya / Other Securities
72 Jejak Langkah / Milestones 95
Listing Chronology
76 Kegiatan Usaha / Business Activities
96 Entitas Anak / Subsidiaries
Wilayah Operasional dan Jaringan Distribusi /
78 107 Sumber Daya Manusia / Human Resources
Operation and Distribution Area
80 Struktur Organisasi / Organization Structure 112 Akuntan Publik / Public Accountant
Lembaga dan Profesi Penunjang Pasar Modal /
82 Profil Dewan Komisaris / Profile of the Board of Commissioners 112
Capital Market Supporting Institutions and Professionals
86 Profil Direksi / Profile of the Board of Directors Informasi pada Situs Web Perusahaan /
91 Informasi Pemegang Saham / Information on the Shareholders 114
Information on the Company’s Website
Analisis dan Pembahasan Manajemen / Management Discussions and Analysis
118 Tinjauan Ekonomi / Economic Overview Laporan Laba Rugi dan Penghasilan Komprehensif Lain
118 Tinjauan Industri / Industry Overview 127 Konsolidasian / Consolidated Statement of Profit or Loss
and Other Comprehensive Income
Tinjauan Kinerja Operasional per Segmen /
120 Laporan Arus Kas Konsolidasian /
Operational Performance Overview per Business Segment 130
Consolidated Statement of Cash Flows
124 Tinjauan Keuangan / Financial Overview
Rasio Keuangan Konsolidasian /
Laporan Posisi Keuangan Konsolidasian / 131
125 Consolidated Financial Ratios
Consolidated Statement of Financial Position
6 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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131 Kemampuan Membayar Utang / Solvency Realisasi Penggunaan Dana Hasil Penawaran Umum /
137
132 Tingkat Kolektibilitas Piutang / Receivables Collectability Ratio Realization on the Use of Funds from the Public Offering
Struktur Permodalan dan Kebijakan Manajemen atas Informasi dan Fakta Material terkait Investasi, Ekspansi,
Divestasi, Akuisisi, dan Restrukturisasi Utang/Modal /
133 Struktur Modal / Capital Structure and the Management 138
Policy on Capital Structure Material Information and Facts on Investment, Expansion,
Divestment, Acquisition and Debt/Capital Restructuring
133 Investasi Barang Modal / Capital Investment
Informasi Material yang Mengandung Benturan Kepentingan
Ikatan Material terkait Investasi Barang Modal / dan/atau Transaksi dengan Pihak Afiliasi / Material Information
134 139
Material Commitment related to Capital Investment Containing Conflict of Interest and/or Transactions with
Perbandingan Target dan Realisasi 2025 / Affiliated Parties
134
Target and Achievement Comparison in 2025 Informasi dan Fakta Material yang Terjadi Setelah Tanggal
134 Prospek Usaha / Business Outlook 140 Laporan Akuntan / Material Information and Facts
135 Proyeksi Tahun 2026 / Projection for 2026 Happening After the Date of the Accountant Report
135 Aspek Pemasaran / Marketing Aspect Perubahan Perundang-Undangan yang Berpengaruh
141
Signifikan / Changes in Laws that Have Significant Effect
Program Kepemilikan Saham oleh Karyawan/Manajemen
Perubahan Kebijakan Akuntansi /
137 (“ESOP/MSOP”) / Employee/Management Stock Ownership 141
Program (“ESOP/MSOP”) Changes in Accounting Policies
Kebijakan Dividen dan Pembagian Dividen /
137
Dividend Policy and Dividend Distribution
Tata Kelola Perusahaan yang Baik / Good Corporate Governance
Komitmen Penerapan Tata Kelola Perusahaan yang Baik / 183 Komite Audit / Audit Committee
144
Commitment to Good Corporate Governance Implementation Fungsi Nominasi dan Remunerasi /
188
Pedoman Penerapan Tata Kelola Perusahaan yang Baik / Nomination and Remuneration Function
145
Good Corporate Governance Implementation Guidelines 190 Sekretaris Perusahaan / Corporate Secretary
Tujuan Penerapan Tata Kelola Perusahaan yang Baik / 195 Unit Audit Internal / Internal Audit Unit
145
Purpose of Good Corporate Governance Implementation
201 Manajemen Risiko / Risk Management
Prinsip-Prinsip Tata Kelola Perusahaan yang Baik /
146 203 Sistem Pengendalian Internal / Internal Control System
Good Corporate Governance Principles
205 Kode Etik / Code of Conduct
Struktur Tata Kelola Perusahaan yang Baik /
148 206 Sistem Pelaporan Pelanggaran / Whistleblowing System
Good Corporate Governance Structure
Perkara Penting dan Sanksi Administratif /
149
Penerapan Pedoman Tata Kelola Perusahaan Terbuka / 208
Implementation of Governance Guidelines for Public Companies Important Cases and Administrative Sanction
154 Rapat Umum Pemegang Saham / General Meeting of Shareholders Kebijakan Anti-Korupsi dan Anti-Penyuapan /
208
Anti-Corruption and Anti-Bribery Policy
163 Dewan Komisaris / Board of Commissioners
210 Kebijakan Insider Trading / Insider Trading Policy
171 Direksi / Board of Directors
Akses Informasi dan Data Perseroan /
Transparansi Informasi tentang Dewan Komisaris dan Direksi / 211
Access to Company’s Information and Data
178 Transparency of Information on the Board of Commissioners
and Board of Directors
Laporan Keberlanjutan / Sustainability Report
214 Komitmen Keberlanjutan / Sustainability Commitment 225 Kinerja Lingkungan Hidup / Environmental Performance
215 Tata Kelola Keberlanjutan / Sustainability Governance 238 Kinerja Sosial / Social Performance
220 Kinerja Ekonomi / Economic Performance
Verifikasi Tertulis dari Pihak Independen / Daftar Pengungkapan sesuai Pelaporan ESG Metrik /
257 264
Written Verification from Independent Party Disclosure List according to the ESG Matrix Reporting
259 Lembar Umpan Balik / Feedback Form Daftar Pengungkapan GRI Standards 2021 /
265
Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya / Disclosure List of GRI Standards 2021
261 Tanggung Jawab Laporan Tahunan dan Laporan Keberlanjutan /
Response to Feedback on the Previous Year’s Report
271
Indeks Pengungkapan Kriteria Peraturan Responsibility for the Annual Report and Sustainability Report
Otoritas Jasa Keuangan No. 51/POJK.03/2017 /
261
Financial Service Authority Regulation Criteria Disclosure
Index Authority Regulation No. 51/POJK.03/2017
Laporan Keuangan / Financial Statements
PT Pyridam Farma Tbk 7
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Penentuan Isi dan Topik Material Laporan [GRI 3-1]
Determination of Report Content and Material Topics
Dalam menentukan isi dan topik material yang disajikan dalam In determining the content and material topics presented in this
Laporan ini, Perseroan senantiasa memperhatikan perspektif Report, the Company consistently considers the perspectives
para pemangku kepentingan sebagai landasan penting dalam of its stakeholders as a fundamental basis for decision-
proses pengambilan keputusan. Perseroan meyakini bahwa making. The Company believes that active stakeholder
pelibatan aktif pemangku kepentingan merupakan faktor kunci engagement is a key factor in building transparency,
untuk membangun transparansi, memperkuat hubungan yang strengthening sustainable relationships, and maintaining trust
berkelanjutan, serta menjaga kepercayaan terhadap Perseroan in the Company as a pharmaceutical and healthcare industry
sebagai pelaku industri farmasi dan kesehatan. Oleh karena player. Therefore, all information presented in this Report
itu, setiap informasi yang disampaikan dalam laporan ini telah has been designed to be relevant to the stakeholders’ needs,
dirancang agar relevan dengan kebutuhan para pemangku while addressing the specific demands and dynamics of
kepentingan, sekaligus menjawab tuntutan dan dinamika yang the pharmaceutical, medical devices, and consumer healthcare
khas dalam sektor farmasi, alat kesehatan, dan produk kesehatan product sectors.
konsumen.
Perseroan melakukan identifikasi dan analisis mendalam The Company conducts in-depth identification and
terhadap isu-isu material yang berkembang, dengan mengacu analysis of emerging material issues, drawing on input
pada masukan yang diperoleh melalui proses pelibatan obtained through stakeholder engagement processes. This
pemangku kepentingan. Proses ini dilakukan secara sistematis process is conducted systematically in accordance with
berdasarkan pedoman AA1000 Stakeholder Engagement the AA1000 Stakeholder Engagement Standard (“SES”) 2015,
Standard (“SES”) 2015, yang memastikan pendekatan yang ensuring an inclusive, responsive, and accountable approach.
inklusif, responsif, dan akuntabel. Melalui kerangka tersebut, Through this framework, the Company ensures that the topics
Perseroan memastikan bahwa topik-topik yang diangkat dalam highlighted in this Report not only reflect the priorities and
Laporan ini tidak hanya mencerminkan prioritas serta harapan expectations of stakeholders, but are also aligned with the
pemangku kepentingan, tetapi juga selaras dengan strategi Company’s business strategy, growth orientation, and long-term
bisnis, orientasi pertumbuhan, serta tujuan keberlanjutan jangka sustainability objectives.
panjang Perseroan.
Dalam memetakan kelompok pemangku kepentingan dan In mapping stakeholder groups and their information needs,
kebutuhan informasinya, Perseroan mempertimbangkan the Company takes into account the level of importance,
tingkat kepentingan, tingkat pengaruh, serta karakteristik the degree of influence, and the characteristics of each
hubungan setiap pihak terhadap keberlangsungan operasional relationship in relation to the continuity of the Company’s
Perseroan. Pendekatan ini memastikan bahwa Laporan operations. This approach ensures that the Report serves
ini berfungsi sebagai sarana komunikasi yang relevan, as a relevant communication tool, delivers added value,
memberikan nilai tambah, serta memperkuat kepercayaan and reinforces stakeholder confidence in the Company’s
pemangku kepentingan terhadap komitmen Perseroan dalam commitment to responsible business practices. The factors
menjalankan praktik bisnis yang bertanggung jawab. Adapun considered by the Company in determining the content and
faktor-faktor yang menjadi pertimbangan Perseroan dalam proses material topics are presented as follows:
penentuan isi dan topik material diuraikan sebagai berikut:
Pihak yang memberikan pengaruh terhadap pengambilan keputusan yang dilakukan oleh
Pengaruh Perseroan terkait keberlangsungan usaha.
Influence The parties that influence the Company’s decision-making process regarding business going
concern.
Perseroan memiliki ketergantungan terhadap pihak tersebut, baik secara langsung maupun tidak
Ketergantungan langsung.
Dependency The Company has a dependency on these parties, both directly and indirectly.
8 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Perseroan memiliki tanggung jawab, baik saat ini atau di masa yang akan datang, terhadap pihak
Tanggung Jawab tersebut.
Responsibility The Company has responsibilities, both currently and in the future, towards these parties.
Pihak tersebut dapat memberikan sudut pandang baru yang sebelumnya belum ada terhadap isu
Perhatian penting yang relevan.
Attention These parties can provide a new perspective on important and relevant issues that previously
did not exist.
Pihak yang memberikan pengaruh terhadap pengambilan keputusan yang dilakukan oleh
Perspektif Perseroan terkait keberlangsungan usaha.
Perspective The parties that influence the Company’s decision-making process regarding business going
concern.
Pemetaan Pemangku Kepentingan Stakeholder Mapping
[POJK E.4] [GRI 2-29] [POJK E.4] [GRI 2-29]
Berdasarkan kriteria yang telah diuraikan sebelumnya, Perseroan Based on the criteria outlined above, the Company identifies
mengindentifikasi kelompok pemangku kepentingan yang stakeholder groups that have significant relevance and
memiliki keterkaitan dan pengaruh signifikan terhadap kegiatan influence on its business activities in the pharmaceutical,
usaha di sektor farmasi, alat kesehatan, dan produk kesehatan medical devices, and consumer healthcare product sectors.
konsumen. Melalui proses ini, Perseroan memetakan isu-isu Through this process, the Company maps the key issues of
utama yang menjadi perhatian masing-masing pemangku concern for each stakeholder group and prepares appropriate
kepentingan serta merumuskan langkah strategis yang tepat strategic measures to address their needs and expectations.
dalam merespons kebutuhan dan ekspektasi mereka. Hasil The results of the stakeholder mapping are presented as
pemetaan pemangku kepentingan tersebut diuraikan sebagai follows:
berikut:
Pemangku
Basis Penetapan Metode Pelibatan Topik Utama
Kepentingan
Basis of Determination Engagement Method Main Topic
Stakeholders
Pemegang Pengaruh. RUPS Tahunan dan RUPS • Akuntabilitas Laporan Keuangan Perseroan.
Saham dan Luar Biasa. • Keterbukaan informasi tata kelola Perseroan.
Investor.
Shareholders Influence. Annual and Extraordinary • Accountability of the Company’s Financial Statements.
and Investor. GMS • Corporate governance information disclosure.
Karyawan • Tanggung Jawab. • Pertemuan dengan • Hak-hak karyawan.
• Pengaruh. Manajemen. • Kesetaraan dan kesempatan kerja.
• Ketergantungan. • Pelatihan kepada • Proses rekrutmen.
karyawan. • Pengembangan karier.
• Peningkatan kualitas penerapan Kesehatan dan Keselamatan
Kerja (“K3”).
Employees • Responsibility. • Meeting with the • Employee rights.
• Influence. Management. • Job equality and opportunity.
• Dependency. • Training for employees. • Recruitment process.
• Career development.
• Improving the quality of Occupational Health and Safety
(“OHS”) implementation.
Masyarakat • Tanggung Jawab. • Program Corporate Social • Bantuan sosial kepada masyarakat sekitar.
• Perhatian. Responsibility (“CSR”). • Berkontribusi dalam pembangunan di sekitar wilayah
• Perspektif. • Sarana pengaduan operasional.
masyarakat.
Public • Responsibility. • Corporate Social • Social assistance to surrounding community.
• Attention. Responsibility (“CSR”) • Contributions for local development.
• Perspective. Program.
• Public complaint facilities.
PT Pyridam Farma Tbk 9
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Pemangku
Basis Penetapan Metode Pelibatan Topik Utama
Kepentingan
Basis of Determination Engagement Method Main Topic
Stakeholders
Pemerintah • Tanggung Jawab. Laporan Tahunan dan Ketaatan terhadap peraturan perundang-undangan.
dan Regulator • Ketergantungan. Laporan Keberlanjutan.
Government • Responsibility. Annual Report and Compliance with laws and regulations.
and Regulator • Dependency. Sustainability Report.
Konsumen • Tanggung Jawab. Sarana pengaduan • Keamanan dan kesehatan produk.
• Ketergantungan. konsumen. • Kualitas produk.
• Pengaruh. • Jaminan atas standar produk.
• Perhatian.
Consumer • Responsibility. Consumer complain • Product safety and health.
• Dependency. facilities. • Product quality.
• Influence. • Guarantee of products standard.
• Attention.
Mitra Usaha Ketergantungan. Kontrak kerja sama/tender. • Kontrak kerja sama yang transparan.
• Informasi peluang kerja sama.
• Sarana pengaduan mitra usaha.
Business Dependency. Work contract/tender. • Transparent cooperation contracts.
Partner • Information on cooperation opportunities.
• Business partner complaint facilities.
Analisis Risiko dan Peluang ESG ESG Risk and Opportunity Analysis
Sebagai penyempurnaan proses penentuan topik material, As part of the refinement of the material topic determination
Perseroan mengintegrasikan analisis risiko dan peluang ESG process, the Company integrates an analysis of ESG-related
yang relevan dengan karakteristik industri farmasi. Pendekatan risks and opportunities relevant to the characteristics of the
ini memperkuat proses pemetaan isu keberlanjutan dengan pharmaceutical industries. This approach strengthens the
mempertimbangkan dampak potensial terhadap kinerja sustainability issue mapping process by taking into account
operasional, kepatuhan regulasi, dan daya saing Perseroan. potential impacts on the Company’s operational performance,
Dalam pelaksanaannya, analisis dilakukan dengan mengacu regulatory compliance, and competitiveness. The analysis
pada Sustainability Accounting Standards Board (“SASB”) is conducted with reference to the Sustainability Accounting
– Biotechnology & Pharmaceuticals Standard, yang secara Standards Board (“SASB”) – Biotechnology & Pharmaceuticals
khusus menyoroti isu-isu material terkait keselamatan pasien, Standard, which specifically highlights material issues related
akses obat, keamanan rantai pasok, kepatuhan terhadap to patient safety, access to medicines, supply chain security,
praktik manufaktur yang baik, serta tata kelola pemasaran dan compliance with good manufacturing practices, as well as
etika bisnis. marketing governance and business ethics.
Melalui referensi SASB tersebut, Perseroan memperoleh Through this SASB reference, the Company gains
gambaran komprehensif mengenai risiko dan peluang yang a comprehensive understanding of risks and opportunities
memiliki potensi dampak finansial maupun non-finansial, with potential financial and non-financial impacts, including
termasuk aspek-aspek seperti keamanan uji klinis, efisiensi aspects such as clinical trial safety, drug pricing efficiency and
dan transparansi harga obat, keamanan produk dan penarikan transparency, product safety and recalls, counterfeit risks, talent
obat, risiko pemalsuan, pengelolaan talenta di bidang R&D, management in R&D, supply chain integrity, and compliance
integritas rantai pasok, serta kepatuhan terhadap prinsip with business ethics and anti-corruption principles. This
etika bisnis dan anti-korupsi. Pendekatan ini memungkinkan approach allows the Company to align ESG management with
Perseroan untuk menyelaraskan pengelolaan ESG dengan global pharmaceutical industry requirements and investors’
tuntutan industri farmasi global dan ekspektasi investor atas expectations regarding material risk disclosure.
pengungkapan risiko material.
Analisis risiko dan peluang ESG memberikan beberapa manfaat The ESG risk and opportunity analysis provides several
strategis bagi Perseroan sebagaimana diuraikan berikut: strategic benefits to the Company, as presented below:
1. Mengidentifikasi risiko-risiko utama yang berpotensi 1. Identifying key risks that may affect business going
memengaruhi keberlangsungan bisnis, seperti kepatuhan concern, such as regulatory compliance, product safety,
regulasi, keamanan produk, keberlanjutan pasokan bahan sustainability of raw material supply, and exposure to
baku, serta eksposur terhadap potensi pelanggaran etika potential violations of marketing ethics and governance;
pemasaran dan tata kelola;
10 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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2. Menemukan peluang strategis untuk meningkatkan 2. Discovering strategic opportunities to improve
kinerja keberlanjutan, termasuk inovasi dalam riset dan sustainability performance, including innovation in
pengembangan, peningkatan kualitas proses manufaktur, research and development, improvement of manufacturing
perluasan akses obat, serta penguatan pengelolaan rantai process quality, expansion of medicine accessibility, and
pasok yang sesuai standar internasional; strengthening supply chain management in accordance
with international standards;
3. Mengintegrasikan temuan ESG ke dalam sistem 3. Integrating ESG findings into the risk management
manajemen risiko, sehingga setiap keputusan strategis system, ensuring that every strategic decision balances
mempertimbangkan keseimbangan antara kinerja economic performance, social impact, and environmental
ekonomi, dampak sosial, dan kelestarian lingkungan; serta sustainability; and
4. Memastikan relevansi topik material, sehingga 4. Ensuring the relevance of material topics, so that the issues
isu-isu yang diprioritaskan dalam Laporan ini benar-benar prioritized in this Report truly reflect stakeholder needs
mencerminkan kebutuhan pemangku kepentingan dan and the dynamics of the pharmaceutical industry faced by
dinamika industri farmasi yang dihadapi Perseroan. the Company.
Adapun hasil evaluasi atas analisis risiko dan peluang ESG The results of the evaluation of ESG risk and opportunity
tersebut diuraikan sebagai berikut: analysis are presented as follows:
Risiko Utama Peluang Potensial
Pilar ESG Isu Spesifik Key Risks Potential Opportunities
ESG Pillars Specific Issues Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Lingkungan Efisiensi Energi Kenaikan biaya listrik Regulasi karbon dan Program efisiensi energi Investasi teknologi
dan Emisi Gas dan BBM, gangguan standar efisiensi energi di pabrik (optimasi utilitas, rendah karbon (otomasi
Rumah Kaca operasional apabila yang makin ketat dapat retrofitting mesin, dan hemat energi, green
(“GRK”) terjadi pemadaman atau meningkatkan biaya good housekeeping) building, dan sistem
pembatasan energi, kepatuhan, risiko stranded dapat menurunkan pemantauan energi)
serta intensitas emisi asset pada peralatan boros biaya produksi per membangun reputasi
tinggi memicu teguran energi, serta melemahkan unit dan memperbaiki sebagai produsen
regulator dan persepsi daya saing bila emisi per margin. Selain itu, farmasi bertanggung
negatif pemangku unit produk lebih tinggi pelaporan kinerja jawab, sehingga
kepentingan. dibanding pesaing. energi yang transparan memperkuat posisi
dapat meningkatkan dalam tender yang
kepercayaan investor. mensyaratkan jejak
karbon rendah.
Environment Energy Efficiency Increase in electricity Stricter carbon regulations Energy efficiency Investment in low-
and Greenhouse and fuel costs, and energy efficiency programs at plants (utility carbon technologies
Gas (“GHG”) operational disruptions standards could raise optimization, machinery (energy-efficient
Emissions in the event of power compliance costs, create retrofitting, and good automation, green
outages or energy stranded asset risks housekeeping) can reduce buildings, and energy
restrictions, and high for energy-intensive production cost per unit monitoring systems)
emission intensity equipment, and weaken and improve margins. builds a reputation
may trigger regulatory competitiveness if Additionally, transparent as a responsible
warnings and negative emissions per product unit energy performance pharmaceutical
stakeholder perceptions. are higher than peers. reporting can increase manufacturer, thereby
investor confidence. strengthening the
Company’s position in
tenders requiring a low
carbon footprint.
Penggunaan Air Kegagalan mengelola Pencemaran kronis pada Optimalisasi Instalasi Pengembangan skema
dan Pengelolaan limbah cair dan limbah badan air atau tanah Pengolahan Air Limbah circular membuka
Limbah B3 (bahan kimia, bahan berpotensi menimbulkan (“IPAL”), pemilahan limbah potensi penghematan
baku kedaluwarsa, sanksi berat, kewajiban di sumber, dan kerja jangka panjang, inovasi
dan kemasan obat) remediation jangka sama dengan pengelola model bisnis, dan
dapat memicu temuan panjang, gugatan hukum, limbah berizin mengurangi pengakuan sebagai
inspeksi lingkungan, serta hilangnya izin biaya pembuangan dan pelopor pengelolaan
biaya pengolahan operasional pabrik tertentu. menurunkan risiko sanksi limbah farmasi yang
darurat, dan penolakan dalam waktu dekat. bertanggung jawab.
warga sekitar karena Selain itu, data kepatuhan
bau atau pencemaran. dapat digunakan untuk
memperkuat hubungan
dengan regulator.
PT Pyridam Farma Tbk 11
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Risiko Utama Peluang Potensial
Pilar ESG Isu Spesifik Key Risks Potential Opportunities
ESG Pillars Specific Issues Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Water Use Failure to manage Chronic pollution of Optimization of the Developing circular
and Waste wastewater and water bodies or soil could Wastewater Treatment economy schemes
Management hazardous and toxic result in severe penalties, Plant (“WWTP”), on-site opens opportunities
waste (chemicals, long-term remediation waste segregation, and for long-term cost
expired raw obligations, legal collaboration with licensed savings, business
materials, and drug claims, and the potential waste management model innovation,
packaging) may revocation of certain plant providers can reduce and recognition as a
trigger environmental operating licenses. disposal costs and lower pioneer in responsible
inspection findings, the risk of immediate pharmaceutical waste
emergency treatment sanctions. Compliance management.
costs, and community data can also be used to
rejection due to odor or strengthen relationships
pollution. with regulators.
Keamanan Penggunaan bahan Ketergantungan jangka Pengetatan spesifikasi Kolaborasi dengan
Material dan yang tidak tersertifikasi panjang pada bahan bahan, daftar approved pemasok untuk
Kemasan atau pemasok yang kemasan tidak ramah vendors dan audit pengembangan bahan
tidak patuh dapat lingkungan dan pemasok lingkungan pemasok dan kemasan ramah
memunculkan temuan yang lemah aspek menurunkan risiko lingkungan membuka
ketidaksesuaian saat ESG-nya meningkatkan quality defect sekaligus peluang diferensiasi
audit Badan Pengawas risiko gangguan mempercepat otorisasi produk, pengurangan
Obat dan Makanan pasokan, perubahan produk di pasar-pasar biaya logistik, dan
Repulik Indonesia regulasi (larangan bahan baru. penguatan klaim
(“BPOM”) atau klien, tertentu), dan tekanan keberlanjutan brand.
sehingga menyebabkan dari konsumen global
batch rejection dan yang menuntut bahan
keterlambatan suplai. berkelanjutan.
Material and Use of uncertified Long-term reliance Tightening material Collaboration with
Packaging Safety materials or non- on non-eco friendly specifications, maintaining suppliers to develop
compliant suppliers may packaging materials and an approved vendor list, eco friendly materials
lead to non-conformity suppliers with weak ESG and conducting supplier and packaging creates
findings during The performance increases the environmental audits opportunities for
Indonesian Food and risk of supply disruptions, reduce quality defect risks product differentiation,
Drug Authority (“BPOM”) regulatory changes (e.g., and expedite product logistics cost reduction,
or client audits, resulting bans on certain materials), authorization in new and strengthening
in batch rejection and and pressure from global markets. brand sustainability
supply delays. consumers demanding claims.
sustainable materials.
Sosial Keselamatan Laporan efek samping Kasus keamanan obat Penguatan departemen Rekam jejak keamanan
Produk dan Sistem yang tidak tertangani yang berulang dapat Farmakovigilans, sistem produk yang kuat
Farmakovigilans cepat, atau kegagalan berujung pada gugatan pelaporan adverse dan transparan
menarik kembali batch hukum bernilai besar, event berbasis data, meningkatkan
bermasalah, dapat larangan permanen atas dan edukasi tenaga kepercayaan konsumen,
menimbulkan insiden produk atau kelas terapi kesehatan memungkinkan memperbesar peluang
keamanan pasien, tertentu, serta kerusakan respons cepat terhadap masuk program
product recall, dan reputasi merek yang sulit insiden, mengurangi jaminan kesehatan
penangguhan izin edar dipulihkan di konsumen. skala dampak, dan nasional dan kerja sama
untuk produk tertentu. menunjukkan tanggung internasional, serta
jawab Perseroan. menjadi basis data
untuk inovasi formulasi
yang lebih aman.
Social Product Safety and Delayed handling of Recurrent drug safety Strengthening the A strong and
Pharmacovigilance adverse event reports issues could lead to Pharmacovigilance transparent product
Systems or failure to recall high-value legal claims, department, implementing safety record enhances
problematic batches permanent bans on data-driven adverse event consumer trust,
may result in patient specific products or reporting systems, and increases opportunities
safety incidents, product therapeutic classes, educating healthcare for participation
recalls, and suspension and lasting brand professionals enable in national health
of distribution permit for reputation damage among rapid incident response, insurance programs
certain products. consumers. reduce impact magnitude, and international
and demonstrate the collaborations, and
Company’s accountability. provides a database
for the development of
safer formulations.
12 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Risiko Utama Peluang Potensial
Pilar ESG Isu Spesifik Key Risks Potential Opportunities
ESG Pillars Specific Issues Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Akses dan Harga yang tidak Kebijakan harga dan Penyesuaian portofolio, Strategi jangka
Keterjangkauan selaras dengan daya akses yang tidak inklusif kerja sama dengan panjang untuk menjaga
Obat beli dan akses distribusi meningkatkan risiko pemerintah/BPJS, serta keseimbangan antara
yang terbatas dapat regulasi pengetatan harga, peningkatan jaringan harga wajar dan inovasi
menurunkan volume hilangnya pangsa pasar distribusi segera membangun reputasi,
penjualan dalam waktu di segmen generik/obat membuka pasar baru dan serta menarik investor
dekat dan memicu esensial, dan merusak memperbaiki utilisasi berdampak (impact
keluhan konsumen. persepsi bahwa Perseroan kapasitas produksi. investors) yang fokus
berkontribusi pada sistem pada akses kesehatan.
kesehatan nasional.
Medicines Access Prices that are Non-inclusive pricing and Portfolio adjustments, Long-term strategies
and Affordability misaligned with access policies increase collaboration with the that balance fair pricing
purchasing power and the risk of stricter pricing government/BPJS, and and innovation build
limited distribution regulations, loss of market expansion of distribution reputation and attract
access may reduce share in generic/essential networks can immediately impact investors
sales volume in the medicine segments, and open new markets and focused on healthcare
short term and trigger damage the perception of improve production access.
consumer complaints. the Company’s contribution capacity utilization.
to the national healthcare
system.
K3 dan Kecelakaan kerja, Kinerja K3 yang buruk Implementasi program Budaya kerja yang
Kesejahteraan paparan bahan kimia, menurunkan daya K3 dan wellbeing program aman dan inklusif
Karyawan atau stres kerja tinggi tarik Perseroan bagi segera menurunkan meningkatkan retensi
menyebabkan lost tenaga kerja terampil, frekuensi insiden dan tenaga ahli, mendukung
time injury, penurunan meningkatkan premi ketidakhadiran, sekaligus produktivitas jangka
produktivitas, dan biaya asuransi, dan dapat memperbaiki moral panjang, dan menjadi
klaim kesehatan. berujung pada sanksi atau karyawan. selling point bagi calon
penghentian sebagian karyawan berkualitas
operasi oleh regulator serta mitra bisnis yang
ketenagakerjaan. memperhatikan
standar K3.
OHS, and Workplace accidents, Poor OHS performance Implementation of OHS A safe and inclusive
Employee chemical exposure, diminishes the Company’s programs and employee work culture enhances
Wellbeing or high work-related attractiveness to skilled wellbeing initiatives retention of skilled
stress can lead to lost talent, increases insurance can promptly reduce personnel, supports
time injuries, reduced premiums, and may result incident frequency and long-term productivity,
productivity, and higher in sanctions or partial absenteeism, while and serves as a selling
healthcare claims. operational shutdowns by improving employee point for attracting high-
labor regulators. morale. quality employees and
business partners who
value OHS standards.
PT Pyridam Farma Tbk 13
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Risiko Utama Peluang Potensial
Pilar ESG Isu Spesifik Key Risks Potential Opportunities
ESG Pillars Specific Issues Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Pengembangan Perseroan menghadapi Kesenjangan kompetensi Program pelatihan Strategi jangka
Sumber Daya potensi risiko apabila yang berlanjut dan intensif, sertifikasi teknis, panjang untuk
Manusia dan pengembangan kurangnya keberagaman dan jalur karier yang membangun talenta
Keberagaman kompetensi sumber daya dalam kepemimpinan jelas meningkatkan riset, manufaktur,
manusia, khususnya dapat menghambat inovasi, engagement karyawan dan dan komersial yang
di bidang teknis mengurangi kemampuan mempercepat transfer beragam memperkuat
manufaktur, regulasi, Perseroan merespons teknologi dalam jangka kapasitas inovasi,
dan pemasaran digital, tren terapi baru, serta pendek. mempermudah
tidak dilakukan secara meningkatkan risiko brain ekspansi internasional,
optimal. Kesenjangan drain ke perusahaan global. dan meningkatkan skor
kompetensi tersebut penilaian ESG eksternal.
berpotensi menghambat
kemampuan karyawan
dalam mengikuti
perkembangan teknologi
dan standar kesehatan
yang terus berkembang,
sehingga dapat
memengaruhi efektivitas
pelaksanaan strategi
ekspansi Perseroan.
Human Capital The Company faces Persistent skills gaps Intensive training Long-term strategies
Development potential risks if human and lack of diversity in programs, technical to build a diverse
and Diversity resource competency leadership may limit certifications, and clear talent pool in research,
development, innovation, reduce the career pathways enhance manufacturing, and
particularly in the areas Company’s ability to employee engagement commercial functions
of manufacturing respond to emerging and accelerate strengthen innovation
technology, regulation, therapeutic trends, and short-term knowledge capacity, facilitate
and digital marketing, increase the risk of brain and technology transfer. international expansion,
is not optimally drain to global companies. and improve external
implemented. This ESG performance
competency gap could scores.
potentially hinder
employees' ability to
keep up with evolving
technology and health
standards, thus impacting
the effectiveness of the
Company's expansion
strategy.
Tanggung Bila program CSR dan Hubungan yang lemah Penajaman program Keterlibatan
Jawab Sosial kesehatan masyarakat dengan masyarakat dan sosial relatif cepat berkelanjutan
dan Kontribusi tidak terarah, Perseroan lembaga kesehatan dapat memperbaiki citra dan dalam peningkatan
Kesehatan berisiko dianggap hanya menghambat ekspansi meningkatkan kedekatan kesehatan masyarakat
Masyarakat mencari keuntungan fasilitas baru, mengurangi dengan komunitas target memposisikan
dari penjualan obat penerimaan produk baru, produk. Perseroan sebagai mitra
tanpa kontribusi nyata dan meningkatkan risiko strategis, membuka
ke masyarakat, sehingga konflik sosial jangka peluang kolaborasi riset,
memunculkan resistensi panjang. pilot project kesehatan
di komunitas tertentu. publik, dan akses ke
pasar baru.
Corporate Social If CSR and public health Weak relationships Sharpening social Sustained involvement
Responsibility programs are not well- with communities and programs can quickly in public health
and Public Health directed, the Company healthcare institutions improve the Company’s improvement positions
Contribution risks being perceived can hinder the expansion image and strengthen the Company as a
as merely seeking of new facilities, reduce engagement with target strategic partner,
profit from medicine acceptance of new product communities. opening opportunities
sales without making a products, and increase the for research
meaningful contribution risk of long-term social collaborations, public
to communities, conflicts. health pilot projects,
potentially triggering and access to new
resistance in certain markets.
communities.
14 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Risiko Utama Peluang Potensial
Pilar ESG Isu Spesifik Key Risks Potential Opportunities
ESG Pillars Specific Issues Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Tata Kelola Kepatuhan Apabila terdapat Pelanggaran berat Penguatan sistem Reputasi sebagai
Regulasi Farmasi, ketidaksesuaian terhadap atau berulang dapat manajemen risiko, Perseroan yang sangat
Kualitas (GMP), standar BPOM, Good mengakibatkan audit internal mutu, dan patuh dan transparan
dan Sistem Manufacuturing Paractice pencabutan lisensi pelaporan kepatuhan menurunkan biaya
Manajemen Risiko (“GMP”), atau standar fasilitas, larangan ekspor, yang proaktif membantu modal, mempermudah
mutu internasional maka dan penurunan drastis mengidentifikasi memperoleh persetujuan
hal ini dapat memicu nilai Perseroan karena ketidaksesuaian sejak regulator di pasar baru,
inspeksi dengan temuan hilangnya kepercayaan dini dan meningkatkan dan meningkatkan nilai
kritis, penghentian investor dan mitra global. kualitas operasi harian. Perseroan dalam jangka
produksi sementara, dan panjang.
penarikan produk dari
pasar.
Governance Pharmaceutical If there is non-compliance Severe or repeated Strengthening risk A reputation as a
Regulatory with BPOM standards, violations can lead to management systems, highly compliant and
Compliance, Good Manufacturing facility license revocation, conducting internal quality transparent Company
Quality (GMP), and Practices (“GMP”), or export bans, and a drastic audits, and proactive lowers the cost of
Risk Management international quality decline in Company value compliance reporting help capital, facilitates
Systems standards, this can trigger due to loss of investor and identify non-conformities regulatory approvals
inspections with critical global partner confidence. early and improve day-to- in new markets, and
findings, temporary day operational quality. increases long-term
production suspensions, Company value.
and product recalls from
the market.
Anti-Korupsi, Terdapat potensi Budaya korupsi yang Implementasi kebijakan Budaya integritas yang
Anti-Penyuapan, risiko dalam proses tidak diatasi merusak anti-korupsi/anti-suap, kuat memperkuat
dan Integritas pengadaan, seperti integritas Perseroan, due diligence pemasok, license to operate,
dalam Rantai konflik kepentingan meningkatkan risiko kasus serta whistleblowing mempermudah
Pasok atau penyalahgunaan hukum lintas yurisdiksi, system yang efektif kolaborasi jangka
wewenang, yang dapat dan menghalangi akses ke mengurangi risiko insiden panjang dengan
memengaruhi integritas pasar yang mensyaratkan dan memberi sinyal kuat mitra global, dan
apabila tidak dikelola standar kepatuhan tinggi. kepada investor bahwa meningkatkan skor
dengan baik. Perseroan serius menjaga penilaian ESG eksternal
integritas. yang kini banyak
memperhatikan aspek
tata kelola.
Anti-Corruption, There are potential risks An unaddressed culture Implementation of anti- A strong culture of
Anti-Bribery, and in the procurement of corruption undermines corruption/anti-bribery integrity reinforces
Supply Chain process, such as the Company’s integrity, policies, supplier due the Company’s license
Integrity conflicts of interest increases the risk of cross- diligence, and an effective to operate, facilitates
or abuse of authority, jurisdictional legal cases, whistleblowing system long-term collaboration
which can affect and restricts access to reduces incident risks and with global partners,
integrity if not managed markets that require high signals to investors the and improves external
properly. compliance standards. Company’s commitment ESG ratings, which
to integrity. increasingly emphasize
governance aspects.
Daftar Topik Material dan Batasan [GRI 3-2] Material Topics and Boundaries [GRI 3-2]
Setelah memperoleh pemahaman yang menyeluruh mengenai After obtaining a comprehensive understanding of stakeholder
kebutuhan dan harapan pemangku kepentingan, serta hasil needs and expectations, as well as the results of ESG risk
analisis risiko dan peluang ESG yang relevan dengan kegiatan and opportunity analyses relevant to business activities in
usaha di sektor farmasi, alat kesehatan, dan produk kesehatan the pharmaceutical, medical devices, and consumer healthcare
konsumen, Perseroan menetapkan langkah strategis untuk product sectors, the Company has established strategic
memprioritaskan isu-isu utama yang memiliki pengaruh measures to prioritize key issues that have a significant impact
signifikan terhadap keberlanjutan usaha. Proses penetapan on business going concern. This prioritization process forms
prioritas ini menjadi dasar penyusunan topik-topik material the basis for the selection of material topics disclosed in this
yang diungkapkan dalam Laporan ini. Report.
PT Pyridam Farma Tbk 15
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Topik material yang dipilih mencerminkan aspek-aspek The selected material topics reflect the sustainability aspects
keberlanjutan paling relevan dengan karakteristik operasional most relevant to the Company’s operational characteristics,
Perseroan, termasuk keamanan dan kualitas produk, including product safety and quality, innovation and research,
inovasi dan riset, kepatuhan terhadap regulasi farmasi, compliance with pharmaceutical regulations, ethical marketing
praktik pemasaran yang etis, pengelolaan rantai pasok, practices, supply chain management, employee health and
keselamatan dan kesejahteraan karyawan, serta kontribusi wellbeing, as well as social and environmental contributions.
sosial dan lingkungan. Setiap topik diuraikan dengan Each topic is described with consideration of the impact
mempertimbangkan batasan dampak, baik yang terjadi boundaries, both within and outside the Company.
di dalam maupun di luar Perseroan.
Adapun topik material yang menjadi fokus utama dalam The material topics prioritized in this Report are presented as
Laporan ini diuraikan sebagai berikut: follows:
Batasan Pemangku
Kepentingan yang Terdampak
Topik Material Boundaries of Affected Alasan Bersifat Material
Material Topics Stakeholders Reasons for Materiality
Internal Eksternal
Internal External
Aspek Lingkungan
Environmental Aspect
Efisiensi Energi dan Kinerja energi dan emisi berpengaruh langsung pada biaya produksi, kepatuhan
Emisi GRK lingkungan, serta daya saing Perseroan. Efisiensi yang baik menekan biaya,
mengurangi risiko regulasi, dan memperkuat posisi Perseroan sebagai produsen
farmasi berkelanjutan.
√ √
Energy Efficiency and Energy efficiency and emissions directly affect production costs, environmental
GHG Emissions compliance, and the Company’s competitiveness. Effective efficiency measures
reduce costs, mitigate regulatory risks, and strengthen the Company’s position as
a sustainable pharmaceutical manufacturer.
Penggunaan Air dan Air dan limbah merupakan elemen kritis dalam proses farmasi. Pengelolaan
Pengelolaan Limbah yang buruk dapat memicu sanksi dan gangguan operasional. Praktik yang baik
memastikan kepatuhan, melindungi lingkungan, dan menjaga keberlanjutan fasilitas
produksi.
√ √
Water Use and Waste Water and waste are critical elements in pharmaceutical processes. Poor
Management management may trigger sanctions and operational disruptions. Sound
practices ensure compliance, protect the environment, and sustain production
facility operations.
Keamanan Material Material dan kemasan menentukan keamanan obat dan pemenuhan standar
dan Kemasan BPOM/GMP. Ketidaksesuaian dapat menyebabkan recall dan merusak kepercayaan
publik. Pengawasan yang kuat menjamin mutu produk dan kelancaran rantai pasok.
√ √
Material and Materials and packaging determine product safety and compliance with BPOM/GMP
Packaging Safety standards. Non-conformities may result in recalls and erode public trust. Strong
supervision ensures product quality and smooth supply chain operations.
Aspek Sosial
Social Aspect
Keselamatan Keselamatan pasien adalah prioritas utama. Sistem pemantauan efek samping yang
Produk dan Sistem kuat mencegah risiko kesehatan, menghindari recall, serta menjaga izin edar dan
Farmakovigilans reputasi Perseroan.
√ √
Product Safety and Patient safety is a top priority. A robust adverse event monitoring system mitigates
Pharmacovigilance health risks, prevents product recalls, and safeguards distribution permit and
Systems the Company’s reputation.
Akses dan Kemudahan akses produk menentukan kontribusi Perseroan terhadap kesehatan
Keterjangkauan Obat masyarakat. Keterjangkauan harga dan distribusi yang baik memperluas pasar
sekaligus memperkuat peran sosial Perseroan.
√ √
Medicines Access Product accessibility determines the Company’s contribution to public health.
and Affordability Affordable pricing and effective distribution expand market reach while strengthening
the Company’s social role.
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Batasan Pemangku
Kepentingan yang Terdampak
Topik Material Boundaries of Affected Alasan Bersifat Material
Material Topics Stakeholders Reasons for Materiality
Internal Eksternal
Internal External
K3 dan Kesejahteraan Keselamatan dan kesehatan kerja memengaruhi produktivitas dan keberlangsungan
Karyawan operasi. Lingkungan kerja yang aman meningkatkan motivasi, mengurangi insiden,
dan memperkuat kinerja jangka panjang.
√ -
OHS, and Employee Occupational health and safety influence productivity and operational continuity.
Wellbeing A safe working environment increases employee motivation, reduces incidents, and
supports long-term performance.
Pengembangan SDM Talenta yang terampil dan beragam mendorong inovasi serta memastikan Perseroan
dan Keberagaman mampu mengikuti perkembangan industri kesehatan. Pengembangan SDM
meningkatkan kinerja, adaptabilitas, dan daya saing.
√ -
Human Capital Skilled and diverse talent drives innovation and ensures the Company keeps pace
Development and with developments in the healthcare industry. Human capital development enhances
Diversity performance, adaptability, and competitiveness.
Tanggung Jawab Perusahaan farmasi memiliki peran strategis dalam meningkatkan kesehatan publik.
Sosial dan Kontribusi Program sosial yang tepat sasaran memperkuat kepercayaan masyarakat dan
Kesehatan hubungan dengan pemangku kepentingan.
Masyarakat
- √
Corporate Social Pharmaceutical companies play a strategic role in improving public health.
Responsibility Well-targeted social programs strengthen community trust and stakeholder
and Public Health relationships.
Contribution
Aspek Tata Kelola
Governance Aspect
Kepatuhan Regulasi Kepatuhan adalah fondasi keberlanjutan industri farmasi. Ketidakpatuhan
Farmasi, Kualitas berisiko menghentikan produksi, menurunkan mutu, dan menghilangkan izin edar.
(GMP), dan Sistem Sistem yang kuat menjamin kualitas dan stabilitas bisnis.
Manajemen Risiko
Pharmaceutical Compliance is the foundation of sustainability in the pharmaceutical industry.
√ √
Regulatory Non-compliance risks production halts, quality degradation, and loss of distribution
Compliance, Quality permit. Robust systems ensure product quality and business stability.
(GMP), and Risk
Management
Systems
Anti-Korupsi, Integritas menentukan reputasi dan kelayakan Perseroan sebagai mitra industri
Anti-Penyuapan, kesehatan. Praktik korupsi atau pemasaran tidak etis dapat memicu sanksi berat.
dan Integritas dalam Tata kelola yang bersih memperkuat kepercayaan dan menunjang pertumbuhan.
Rantai Pasok √ √
Anti-Corruption, Integrity determines the Company’s reputation and its suitability as a partner in
Anti-Bribery, and the healthcare industry. Corrupt practices or unethical marketing may trigger severe
Supply Chain Integrity sanctions. Strong governance reinforces trust and supports sustainable growth.
PT Pyridam Farma Tbk 17
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Permasalahan dan Tantangan terhadap Penerapan
Kinerja Keberlanjutan [POJK E.5]
Problems and Challenges with the Implementation of
Sustainable Performance
Dalam mengimplementasikan aspek keberlanjutan, Perseroan In implementing sustainability initiatives, the Company faces
menghadapi berbagai permasalahan dan tantangan yang a number of challenges arising from both internal and external
bersumber dari faktor internal maupun eksternal. Tantangan factors. These challenges emerge in line with the dynamics of
tersebut muncul seiring dengan dinamika industri farmasi yang the tightly regulated pharmaceutical industry, advancements
diatur secara ketat, perkembangan teknologi produksi, tuntutan in production technology, increasingly stringent quality
standar mutu yang semakin tinggi, serta meningkatnya standards, and rising stakeholder expectations regarding ESG
ekspektasi pemangku kepentingan terhadap aspek ESG. aspects. Further details on the challenges and their business
Informasi lebih lengkap mengenai tantangan dan implikasi implications are presented as follows:
bisnis yang dihadapi Perseroan diuraikan sebagai berikut:
Aspek Uraian Dampak/Implikasi Bisnis
Aspect Description Business Impact/Implication
Internal
Operasional Upaya meningkatkan efisiensi energi, air, dan Peningkatan biaya operasional dan kebutuhan investasi
pengelolaan limbah membutuhkan modernisasi modernisasi, risiko ketidaksesuaian terhadap regulasi
peralatan serta disiplin operasional. lingkungan, serta potensi gangguan terhadap kelancaran
produksi.
Operations Efforts to improve energy and water efficiency and waste Increase in operational costs and modernization
management require equipment modernization and investment requirements, risk of non-compliance with
operational discipline. environmental regulations, and potential disruptions to
production continuity.
Kepatuhan dan Kualitas Perubahan standar kualitas dan regulasi farmasi Batch rejection, recall, teguran regulator, hingga
menuntut peningkatan sistem, dokumentasi, dan penghentian sementara produksi.
konsistensi kepatuhan.
Compliance and Quality Changes in quality standards and pharmaceutical Batch rejections, product recalls, regulatory warnings,
regulations necessitate enhanced systems, and temporary production halts.
documentation, and consistent compliance.
SDM dan Kompetensi Teknis Kesenjangan kompetensi di bidang manufaktur, mutu, Produktivitas menurun, meningkatnya kesalahan kerja,
digitalisasi, dan farmakovigilans memerlukan pelatihan serta melemahkan kesiapan audit.
berkelanjutan.
HR and Technical Competency gaps in manufacturing, quality, digitalization, Reduced productivity, increased operational errors, and
Competence and pharmacovigilance require ongoing training programs. weakened audit readiness.
K3 Implementasi budaya K3 belum merata, termasuk disiplin Kecelakaan kerja, meningkatnya downtime, serta
penggunaan Alat Pelindung Diri (“APD”) dan pelaporan penurunan retensi dan motivasi karyawan.
insiden.
OHS Implementation of an OHS culture is not yet uniform, Workplace accidents, increased downtime, and
including adherence to Personal Protective Equipment decreased employee retention and motivation.
(“PPE”) use and incident reporting.
Integritas dan Tata Kelola Risiko pemasaran tidak etis dan konflik kepentingan Risiko hukum dan reputasi, rusaknya hubungan dengan
Pemasaran dalam proses pengadaan atau interaksi bisnis. konsumen dan mitra distributor.
Marketing Integrity Risks of unethical marketing practices and conflicts of Legal and reputational risks, and deterioration of
and Governance interest exist in procurement processes or business relationships with consumers and distribution partners.
interactions.
Manajemen Risiko Sistem deteksi dini ketidaksesuaian dan pengendalian Kualitas produk tidak stabil, meningkatnya biaya koreksi,
dan Mutu Produk mutu belum sepenuhnya optimal. serta risiko hilangnya kepercayaan konsumen.
Risk Management Early detection systems for non-conformities and quality Unstable product quality, higher corrective costs, and risk
and Product Quality control measures are not yet fully optimized. of lost consumer trust.
18 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Aspek Uraian Dampak/Implikasi Bisnis
Aspect Description Business Impact/Implication
Eksternal
External
Regulasi Lingkungan Ketentuan limbah B3, emisi, keamanan obat, dan Kebutuhan biaya kepatuhan tambahan, risiko sanksi, dan
dan Farmasi pelabelan semakin ketat serta berubah dinamis. potensi penundaan izin edar.
Environmental and Regulations on hazardous and toxic waste, emissions, Additional compliance costs, risk of sanctions, and
Pharmaceutical Regulations drug safety, and labeling are becoming increasingly potential delays in distribution permit.
stringent and dynamic.
Rantai Pasok Global Ketergantungan pada pemasok global untuk pengadaan Kondisi ini dapat memengaruhi kelancaran distribusi
produk kesehatan berupa fluktuasi harga, keterbatasan produk serta kemampuan Perseroan dalam memenuhi
pasokan, serta potensi keterlambatan distribusi. permintaan pasar secara tepat waktu.
Global Supply Chain Dependence on global suppliers for the procurement This condition can affect the smooth distribution of
of health products results in price fluctuations, limited products and the Company's ability to meet market
supply, and potential distribution delays. demand in a timely manner.
Ekspektasi Konsumen, Meningkatnya tuntutan transparansi informasi obat, Risiko reputasi, peluang recall lebih besar, serta hubungan
Tenaga Kesehatan, dan keamanan produk, dan respons farmakovigilans yang dengan regulator terpengaruh.
Regulator cepat.
Expectations of Consumers, Rising demands for transparency in drug information, Reputational risks, higher likelihood of product recalls,
Healthcare Professionals, product safety, and prompt pharmacovigilance response. and strained relationships with regulators.
and Regulators
Persaingan Harga dan Segmen generik sangat kompetitif sehingga menekan Profitabilitas menurun, keterbatasan investasi ESG, dan
Dinamika Pasar Farmasi margin dan ruang investasi keberlanjutan. risiko kalah bersaing.
Price Competition and The generic segment is highly competitive, exerting Reduced profitability, limited ESG investment capacity,
Pharmaceutical Market pressure on margins and limiting sustainability and risk of losing competitive advantage.
Dynamics investment opportunities.
Preferensi Investor dan Investor dan mitra bisnis semakin mempertimbangkan Penilaian ESG rendah dapat mengurangi peluang
Mitra terhadap ESG jejak karbon, integritas pemasaran, dan dampak sosial. pendanaan, kemitraan, dan kontrak besar.
Investor and Partner Investors and business partners increasingly consider Low ESG ratings may limit opportunities for funding,
Expectations on ESG carbon footprint, marketing integrity, and social impact. partnerships, and major contracts.
Reputasi dan Keamanan Risiko produk palsu, penyimpanan yang tidak aman, dan Hilangnya kepercayaan publik, potensi litigasi, dampak
Distribusi Produk distribusi yang tidak terkontrol. jangka panjang pada nilai merek.
Reputation and Product Risks of counterfeit products, unsafe storage, and Loss of public trust, potential litigation, and long-term
Distribution Security uncontrolled distribution. impact on brand value.
Strategi Keberlanjutan [POJK A.1] [GRI 2-22]; [GRI 2-23]
Sustainability Strategy
Perseroan berkomitmen untuk mendukung pencapaian The Company is committed to supporting the achievement
Tujuan Pembangunan Berkelanjutan (Sustainable Development of the Sustainable Development Goals (“SDGs”) through
Goals/”SDGs”) melalui strategi keberlanjutan yang terintegrasi a sustainability strategy integrated across all operational
dalam seluruh aktivitas operasionalnya. Perseroan secara activities. The Company consistently adopts environmentally
konsisten mengadopsi praktik bisnis yang ramah lingkungan, responsible business practices, resource-efficient processes,
efisien dalam penggunaan sumber daya, serta berorientasi and socially oriented initiatives. This approach forms
pada kesejahteraan sosial. Pendekatan ini menjadi landasan the foundation for the Company in developing responsible
bagi Perseroan dalam mengembangkan proses produksi yang production processes, enhancing healthcare product innovation,
bertanggung jawab, memperkuat inovasi produk kesehatan, and creating sustainable economic value for all stakeholders.
serta menciptakan nilai ekonomi yang berkelanjutan bagi
seluruh pemangku kepentingan.
PT Pyridam Farma Tbk 19
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Perseroan juga menyadari bahwa penerapan prinsip The Company also recognizes that implementing sustainability
keberlanjutan dihadapkan pada berbagai tantangan, antara principles faces various challenges, including changes in
lain perubahan regulasi lingkungan, keterbatasan sumber daya, environmental regulations, resource limitations, and the need
serta kebutuhan untuk menyeimbangkan antara profitabilitas to balance profitability with sustainability. Through increased
dan keberlanjutan. Melalui peningkatan efisiensi, inovasi efficiency, continuous innovation, and good governance
berkelanjutan, serta penerapan tata kelola yang baik, Perseroan practices, the Company strives to ensure that every action
berupaya memastikan bahwa setiap langkah yang diambil generates positive economic, social, and environmental
memberikan dampak positif terhadap aspek ekonomi, sosial, impacts. Accordingly, the Company’s sustainability strategy
dan lingkungan. Dengan demikian, strategi keberlanjutan not only strengthens business resilience but also contributes
Perseroan tidak hanya memperkuat ketahanan bisnis, tetapi to the realization of a healthier and more sustainable future.
juga berkontribusi pada terwujudnya masa depan yang lebih The Company’s programs aligned with the SDGs are presented
sehat dan berkelanjutan. Adapun program-program Perseroan as follows:
yang telah diselaraskan dengan SDGs diuraikan sebagai berikut:
Implementasi [GRI 2-24]
Target
Implementation
Menjamin kehidupan yang sehat dan 1. Melaksanakan program pemberian vitamin kepada masyarakat umum
meningkatkan kesejahteraan seluruh di berbagai wilayah, antara lain di Kabupaten Bone (Sulawesi Selatan),
penduduk semua usia. DKI Jakarta melalui Klinik SIMAS, serta dalam Kegiatan Car Free Day pada
24 Agustus 2025.
2. Menyalurkan vitamin dan dukungan nutrisi kepada komunitas keagamaan dan
generasi muda, termasuk di Masjid Al-Azhar Jaka Permai Bekasi, Gereja Santa
Monica (kaum muda dan lansia), Gereja Persekutuan Doa Priskila, serta pemberian
makanan ringan kepada anak-anak dalam Kegiatan Youth Gereja Bogor.
3. Memberikan dukungan peningkatan daya tahan tubuh kepada tenaga
kesehatan dan aparat, melalui pemberian vitamin kepada Komunitas Dokter
(Ikatan Dokter Indonesia (“IDI”) Jawa Barat) serta Tentara Nasional Indonesia
(“TNI”) Angkatan Laut.
4. Berpartisipasi dalam penyaluran bantuan vitamin bagi korban bencana banjir
di wilayah Jabodetabek dan Sumatra melalui kolaborasi dengan Badan
Nasional Penanggulangan Bencana (“BNPB”), Badan Pengawas Obat dan
Makanan (“BPOM”), Palang Merah Indonesia (“PMI”), dan Kementerian
Kesehatan Republik Indonesia.
5. Menyediakan vitamin injeksi kepada fasilitas layanan kesehatan, yaitu Klinik
SIMAS, untuk selanjutnya didistribusikan kepada masyarakat sekitar guna
mendukung peningkatan imunitas.
Ensure healthy lives and promote 1. Conducted vitamin distribution programs for the general public across various
well-being for all at all ages. regions, including Bone Regency (South Sulawesi), DKI Jakarta through Klinik
SIMAS, as well as during the Car Free Day event held on August 24, 2025.
2. Distributed vitamins and nutritional support to religious communities and
youth groups, including at Al-Azhar Jaka Permai Mosque in Bekasi, Saint
Monica Church (youth and elderly groups), Priskila Prayer Fellowship Church,
and provided snacks for children during the Youth Church activity in Bogor.
3. Provided immune support for healthcare professionals and authorities through
the distribution of vitamins to the Medical Community (Indonesian Medical
Association (“IDI”) West Java) and the Indonesian Navy.
4. Participated in the distribution of vitamin assistance for flood victims in
the Greater Jakarta area and Sumatra through collaboration with the National
Disaster Management Agency (“BNPB”), the Indonesian Food and Drug
Authority (“BPOM”), the Indonesian Red Cross (“PMI”), and the Ministry of
Health of the Republic of Indonesia.
5. Provided injectable vitamins to healthcare facilities, namely Klinik SIMAS, for
further distribution to surrounding communities to support the improvement of
public immunity.
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Implementasi [GRI 2-24]
Target
Implementation
Mencapai kesetaraan gender dan 1. Tidak membedakan gender dalam proses rekrutmen karyawan selama
memberdayakan kaum perempuan. kandidat dapat memenuhi persyaratan dan kualifikasi yang diberikan
Perseroan.
2. Tidak membedakan hak dan kewajiban karyawan berdasarkan jenis kelamin.
3. Karyawan perempuan mencapai 38,61% dari total karyawan Perseroan,
di mana karyawan perempuan di posisi manajer ke atas sebanyak 10,36%.
Achieve gender equality and empower 1. Not discriminating based on gender in the employee recruitment process
all women and girls. as long as the candidates meet the requirements and qualifications set by
the Company.
2. Not differentiating the employee’s rights and obligations based on gender.
3. Female employees make up 38.61% of the total employees, with female
employees in managerial positions and above comprising 10.36%.
Meningkatkan pertumbuhan ekonomi 1. Program olahraga untuk karyawan setiap minggu.
yang inklusif dan berkelanjutan, 2. Perseroan menyediakan ruang ibu menyusui.
kesempatan kerja yang produktif dan 3. Kebijakan Work from Home (“WFH”) dan Work from Office (“WFO”).
menyeluruh, serta pekerjaan yang layak 4. Menyediakan private insurance secara bertahap di luar Badan Penyelenggara
untuk semua. Jaminan Sosial (“BPJS”).
5. Mempekerjakan tenaga kerja lokal di wilayah Perseroan beroperasi, sekitar
80% karyawan Perseroan merupakan tenaga kerja lokal.
Promote sustained, inclusive and 1. Weekly sports programs for employees.
sustainable economic growth, full and 2. The Company provides a nursing room for mothers.
productive employment, and decent 3. Work from Home (“WFH”) and Work from Office (“WFO”) policy.
work for all. 4. Providing private insurance gradually, in addition to the Social Security Agency
(“BPJS”).
5. Employing local labour in the areas where the Company operates, with
approximately 80% of the Company’s employees being local workers.
Menjadikan kota dan permukiman 1. Melaksanakan penanaman pohon mangrove di kawasan Mangrove Pluit
inklusif, aman, tangguh, dan sebagai upaya mitigasi risiko abrasi dan banjir rob yang berpotensi berdampak
berkelanjutan. pada wilayah permukiman pesisir.
2. Melakukan penghijauan melalui penanaman pohon bersama Al-Azhar
di Gunung Munara, Bogor, guna mendukung stabilitas lahan dan mengurangi
potensi longsor di area pemukiman.
3. Berpartisipasi dalam kegiatan penanaman pohon di kawasan Gunung Halimun
Salak bersama Kontan sebagai kontribusi terhadap penguatan ketahanan
lingkungan dan perlindungan masyarakat sekitar.
Make cities and human settlements 1. Engaged in mangrove planting activities in the Mangrove Pluit area as part
inclusive, safe, resilient, and sustainable. of efforts to mitigate the risk of coastal abrasion and tidal flooding that may
potentially impact coastal residential areas.
2. Engaged in greening initiatives through tree planting in collaboration with
Al-Azhar at Mount Munara, Bogor, to support land stability and reduce
the potential risk of landslides in residential areas.
3. Participated in tree planting activities in the Mount Halimun Salak area with
Kontan as a contribution to strengthening resilience.
Memastikan pola konsumsi dan 1. Penanganan limbah Non-B3 bekerja sama dengan Dinas Lingkungan Hidup
produksi yang berkelanjutan. setempat untuk pengelolaannya.
2. Bekerja sama dengan PT Wastec International yang telah tersertifikasi dalam
pengelolaan limbah B3.
Ensure sustainable consumption and 1. Management of non-hazardous and toxic (Non-B3) waste in collaboration with
production patterns. the local Environmental Agency for its handling and management.
2. Partnering with PT Wastec International which is certified in the management
of hazardous and toxic waste.
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01 22 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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IKHTISAR KINERJA
Performance Highlights
PT Pyridam Farma Tbk 23
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Pencapaian Kinerja 2025
Performance Achievement in 2025
Kinerja Keuangan
Financial Performance
Pendapatan Neto Jumlah Aset Jumlah Ekuitas
Net Sales Total Assets Total Equity
Rp
2,76 Rp
6,77 Rp
985,18
triliun / trillion triliun / trillion miliar / billion
Naik / Increase Naik / Increase Turun / Decrease
43,71% 16,52% 5,23%
Produk Farmasi, Esthetic,
dan Jasa Maklon
Kinerja Pharmaceutical Products, Esthetic,
Segmen Operasi and Toll Manufacturing Services
Operational Segment
Performance Rp
2,75 triliun / trillion
Naik / Increase
44,00%
Produk Alat Kesehatan
Medical Equipment Products
Rp
7,50 miliar / billion
Turun / Decrease
16,99%
24 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 27
Tata Kelola Perusahaan Laporan Keberlanjutan
Corporate Governance Sustainability Report
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Keberlanjutan Kinerja Ekonomi [POJK B.1]
Economic Performance Sustainability
Kinerja Keuangan
Financial Performance
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Laporan Posisi Keuangan Konsolidasian [POJK C.3]
Consolidated Statement of Financial Position
Jumlah Aset Lancar 1.421.704 1.537.057 574.525 Total Current Assets
Jumlah Aset Tidak Lancar 5.349.426 4.274.033 952.745 Total Non-Current Assets
Jumlah Aset 6.771.130 5.811.091 1.527.269 Total Assets
Jumlah Liabilitas Jangka Pendek 1.145.961 1.202.279 299.751 Total Current Liabilities
Jumlah Liabilitas Jangka Panjang 4.639.988 3.569.265 870.458 Total Non-Current Liabilities
Jumlah Liabilitas 5.785.949 4.771.544 1.170.210 Total Liabilities
Jumlah Ekuitas 985.181 1.039.546 357.060 Total Equity
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Neto 2.760.422 1.920.812 702.068 Net Revenues
Beban Pokok Penjualan (2.177.278) (1.384.332) (406.752) Cost of Goods Sold
Laba Bruto 583.145 536.480 295.316 Gross Profit
Beban Penjualan dan Pemasaran (286.821) (279.916) (188.738) Sales and Marketing Expenses
Beban Umum dan Administrasi (455.497) (272.899) (114.408) General and Administrative Expenses
Rugi Usaha (217.200) (106.879) 1.879 Loss from Operations
Rugi Sebelum Pajak (530.870) (313.144) (83.248) Loss Before Tax
Rugi Tahun Berjalan (379.670) (330.246) (85.226) Loss for the Year
Penghasilan (Rugi) Komprehensif Lain Other Comprehensive Income (Loss)
107.117 (57.429) (71)
Tahun Berjalan Setelah Pajak for the Year after Tax
Jumlah Rugi Komprehensif Total Comprehensive Loss
(272.553) (387.675) (85.297)
Tahun Berjalan for the Year
Laba (Rugi) Tahun Berjalan yang
Profit (Loss) for the Year Attributable to:
dapat Diatribusikan kepada:
Pemilik Entitas Induk (379.670) (330.247) (85.221) Owners of the Parent
Kepentingan Non-Pengendali (0) 0 (5,5) Non-Controlling Interest
Jumlah Penghasilan (Rugi) Komprehensif
Total Comprehensive Income (Loss)
Tahun Berjalan yang Dapat Diatribusikan
for the Year Attributable to:
kepada:
Pemilik Entitas Induk (272.558) (387.456) (85.291) Owners of the Parent
Kepentingan Non-Pengendali 5 (219) (5,5) Non-Controlling Interest
Rugi Laba per Saham Dasar yang Dapat Basic Loss Earning per Share Attributable to
(33,79) (38,91) (159,27)
Diatribusikan kepada Pemilik Entitas Induk Owners of the Parent Company
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
Arus Kas Neto dari (untuk) dari Aktivitas Operasi (364.285) (143.816) (103.983) Net Cash Flows for (used in) Operating Activities
Arus Kas Neto dari (untuk) Aktivitas Investasi (169.002) (2.553.845) (22.463) Net Cash Flows for Investing Activities
Arus Kas Neto dari (untuk) Aktivitas
284.447 2.961.441 91.213 Net Cash Flows from Financing Activities
Pendanaan
Kenaikan (Penurunan) Neto dalam Kas Net Increase (Decrease) in
(248.840) 263.779 (35.233)
dan Setara Kas Cash and Cash Equivalents
Efek Neto Perubahan Kurs Mata Uang Net Effect of Changes in Exchanges Rates on
3.109 (2.561) (1,54)
terhadap Kas dan Setara Kas Cash and Cash Equivalents
Kas dan Setara Kas pada Awal Tahun 343.760 82.541 117.776 Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas pada Akhir Tahun 98.029 343.760 82.541 Cash and Cash Equivalents at End of Year
PT Pyridam Farma Tbk 25
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Rasio Keuangan Konsolidasian
Consolidated Financial Ratios
Uraian 2025 2024 2023 Description
Rasio Profitabilitas
Profitability Ratio (dalam % / in %)
Margin Laba Bruto 21,13 27,93 42,06 Gross Profit Margin
Margin Laba (Rugi) Operasi (7,87) (5,56) 0,27 Operating Profit (Loss) Margin
Margin Laba (Rugi) Tahun Berjalan (13,75) (17,19) (12,14) Profit (Loss) Margin for the Year
Rasio Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year to
(38,54) (31,77) (23,87)
terhadap Jumlah Ekuitas Total Equity Ratio
Rasio Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year to
(5,61) (5,68) (5,58)
terhadap Jumlah Aset Total Assets Ratio
Rasio Likuiditas
Liquidity Ratio (dalam kali / in times)
Rasio Lancar 1,24 1,28 1,92 Current Ratio
Rasio Solvabilitas
Solvency Ratios (dalam kali / in times)
Rasio Liabilitas terhadap Jumlah Aset 0,85 0,82 0,77 Liabilities to Total Assets Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas 5,87 4,59 3,28 Liabilities to Total Equity Ratio
Jumlah Aset Jumlah Liabilitas
Total Assets Total Liabilities
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
1.527.269
5.811.091
6.771.130
4.771.544
5.785.949
1.170.210
2023 2024 2025 2023 2024 2025
26 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
Jumlah Ekuitas Pendapatan Neto
Total Equity Net Revenues
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
357.060
1.039.546
985.181
1.920.812
2.760.422
702.068
2023 2024 2025 2023 2024 2025
Laba Bruto Jumlah Rugi Komprehensif Tahun Berjalan
Gross Profit Total Comprehensive Loss for the Year
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
2023 2024 2025
295.316
536.480
583.145
(387.675)
(272.553)
(85.297)
2023 2024 2025
PT Pyridam Farma Tbk 27
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Kinerja Keberlanjutan Ekonomi
Economic Sustainability Performance
Satuan
Uraian 2025 2024 2023 Description
Unit
Operasional
Operations
Boks
Jumlah Produksi 147.975.919 162.375.266 168.631.502 Total Production
boxes
Jenis
Jumlah Produk Ramah Lingkungan - - - Total Eco-Friendly Products
Type
Pelibatan Pihak Lokal
Local Stakeholders Engagement
Orang
Tenaga Kerja Lokal 1.325 1.276 1.134 Local Workforce
People
Pihak
Pemasok Lokal 323 317 332 Local Suppliers
Parties
Keberlanjutan Kinerja Sosial [POJK B.3]
Social Performance Sustainability
Satuan
Uraian 2025 2024 2023 Description
Unit
Pengelolaan Karyawan
Employee Management
Orang
Jumlah Karyawan 2.689 1.438 1.354 Total Employees
People
Orang
Jumlah Karyawan Pria 1.405 893 868 Total Male Employees
People
Orang
Jumlah Karyawan Wanita 1.284 545 486 Total Female Employees
People
Peserta
Pelatihan Karyawan 6.905 4.878 2.497 Employee Training
Participant
Pengembangan Sosial dan Kemasyarakatan
Community Social Development
Program
Jenis Kegiatan 15 12 8 Activity Types
Program
Jutaan Rupiah
Biaya Investasi Sosial 813 1.690 3.694 Social Investment Cost
Million Rupiah
Keberlanjutan Kinerja Lingkungan Hidup [POJK B.2]
Environmental Performance Sustainability
Satuan
Uraian 2025 2024 2023 Description
Unit
Penggunaan Bahan Bakar Minyak (BBM) Solar
Diesel Fuel Consumption
Pyfa GJ 2.770,00 133,96 210,91 Pyfa
Holi GJ 74,00 68,21 2.982,92 Holi
Ethica GJ - 67,89 93,71 Ethica
Probiotec Pty Ltd GJ - - - Probiotec Pty Ltd
Jumlah GJ 2.844,00 270,00 3.287,54 Total
28 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
Satuan
Uraian 2025 2024 2023 Description
Unit
Penggunaan Listrik
Electricity Usage
Pyfa GJ 10.629,90 9.515,69 9.006,25 Pyfa
Holi GJ 10.194,97 27.291,60 14.165,65 Holi
Ethica GJ 21.470,40 23.224,32 22.802,40 Ethica
Probiotec Pty Ltd GJ 36.378,45 - - Probiotec Pty Ltd
Jumlah GJ 78.673.32 60.031,61 45.974,30 Total
Pengendalian Emisi
Emission Control
Listrik GRK Cakupan 1 dan 2 TonCo2e 17.830,08 15.595,83 12.182,96 Scope 1 and 2 GHG Electricity
Penggunaan CNG
CNG Use
Ethica GJ 25.942,76 29.927,70 29.292,56 Ethica
Jumlah GJ 25.942,76 29.927,70 29.292,56 Total
Penggunaan Air
Water Use
Air Permukaan Surface Water
(Danau, Sungai, dan lainnya) (Lake, River, etc)
Ethica m3 48.808 47.088 60.139 Ethica
Air Tanah Groundwater
Pyfa m3 25.639 23.986 13.627 Pyfa
Holi m 3
14.955 16.995 13.613 Holi
Probiotec Pty Ltd m3 83.939 - - Probiotec Pty Ltd
Jumlah m3 173.341 88.069 87.379 Total
Jumlah Limbah yang Dihasilkan Total Waste Generated
Limbah Air m3 72.994 62.506 69.486 Wastewater
Limbah B3 Kg 50.382 21.971 1.516 Hazardous and Toxic Waste
Limbah Non-B3 Kg 93.343 70.350 62.919 Non-Hazardous and Toxic Waste
Program Pengurangan Limbah
Perseroan mengimplementasikan program reduce, reuse, dan recycle (“3R”) dalam lingkungan kerja untuk mengurangi limbah non-B3 yang dihasilkan
dari kegiatan produksi, perkantoran, dan rumah tangga.
Waste Reduction Program
The Company implements a reduce, reuse, and recycle (“3R”) program within the workplace to minimize non-hazardous and toxic waste generated
from production activities, office operations, and household-related sources.
Pelestarian Keanekaragaman Hayati
Perseroan berpartisipasi dalam berbagai kegiatan penanaman pohon, antara lain penanaman mangrove di kawasan Mangrove Pluit, kegiatan
penghijauan bersama Al-Azhar di Gunung Munara, Bogor, serta penanaman pohon di kawasan Gunung Halimun Salak bersama Kontan.
Biodiversity Conservation
The Company participated in a number of tree planting initiatives, including mangrove planting in the Mangrove Pluit area, a greening program with
Al-Azhar at Mount Munara in Bogor, and tree planting activities in the Mount Halimun Salak area in collaboration with Kontan.
Ikhtisar Kinerja Operasional
Operational Performance Highlights
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Pharmaceutical Products, Esthetic,
Produk Farmasi, Esthetic, dan Jasa Maklon 2.752.919 1.911.772 690.970
and Toll Manufacturing Services
Produk Alat Kesehatan 7.503 9.040 11.098 Medical Equipment Products
Jumlah 2.760.422 1.920.812 702.068 Total
PT Pyridam Farma Tbk 29
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Ikhtisar Kinerja Saham
Stock Performance Highlights
Perseroan mencatatkan saham di Bursa Efek Indonesia The Company listed its shares on the Indonesia Stock Exchange
pada tanggal 16 Oktober 2001. Informasi terkait ikhtisar on October 16, 2001. Information related to the summary of
perdagangan saham Perseroan selama 2 (dua) tahun terakhir the Company’s stock trading over the last 2 (two) years is
diungkapkan sebagai berikut: presented as follows:
Harga per Saham Jumlah Saham Tercatat
Price per Share Volume Transaksi Kapitalisasi Pasar
(Lembar Saham)
Periode (Rp) (Lembar Saham) (Miliar Rupiah)
Number of Listed
Period Transaction Volume Market Capitalization
Tertinggi Terendah Penutupan Share
(Share) (Billion Rupiah)
Highest Lowest Closing (Shares)
2025
Triwulan I
284 136 168 48.603.803 11.236.680.000 1.887,76
Quarterly I
Triwulan II
280 140 238 36.085.802 11.236.680.000 2.674,33
Quarterly II
Triwulan III
700 218 585 83.706.483 11.236.680.000 6.573,46
Quarterly III
Triwulan IV
665 460 476 55.882.392 11.236.680.000 5.348,66
Quarterly IV
2024
Triwulan I
1.545 600 820 127.199.500 535.080.000 438,77
Quarterly I
Triwulan II
1.170 81 110 4.025.944.700 11.236.680.000 1.236,03
Quarterly II
Triwulan III
274 89 246 6.228.880.000 11.236.680.000 2.764,22
Quarterly III
Triwulan IV
338 200 210 3.162.940.500 11.236.680.000 2.359,70
Quarterly IV
Volume Transaksi Harga Penutupan
Transaction Volume Closing Price
(Lembar Saham / Share) (Rp)
900.000.000 1.600
800.000.000 1.400
700.000.000
1.200
600.000.000
1.000
500.000.000
800
400.000.000
600
300.000.000
400
200.000.000
100.000.000 200
- -
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2024 2025
Volume Transaksi / Transaction Volume Harga Penutupan / Closing Price
(Lembar Saham / Share) (Rp)
30 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
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Informasi Sanksi Perdagangan Saham dan Aksi Korporasi
Information on Stock Trading Sanctions and Corporate Actions
Informasi Sanksi Perdagangan Saham Information on Stock Trading Sanction
Sepanjang tahun 2025, perdagangan saham Perseroan dengan Throughout 2025, trading of the Company’s shares under
kode PYFA sempat mengalami penghentian sementara the ticker code PYFA experienced temporary suspension on
(suspension) di Bursa Efek Indonesia sebanyak 2 (dua) kali the Indonesia Stock Exchange on 2 (two) occasions due to
sehubungan dengan terjadinya peningkatan harga kumulatif a significant cumulative increase in share price. Information
yang signifikan. Informasi mengenai kronologi dan status regarding the chronology and status of the temporary
penghentian sementara perdagangan saham Perseroan suspension of the Company’s share trading is presented
diuraikan sebagai berikut: as follows:
No. Surat Tanggal Dihentikan Tanggal Pembukaan Kembali Status
Letter No. Suspension Date Resumption Date Status
24 Juli 2025 25 Juli 2025 Terselesaikan
Peng-SPT-00134/BEI.WAS/07-2025
July 24, 2025 July 25, 2025 Resolved
12 Agustus 2025 26 Agustus 2025 Terselesaikan
Peng-SPT-00151/BEI.WAS/08-2025
August 12, 2025 August 26, 2025 Resolved
Selain itu, tidak terjadi pembatalan atau penghapusan Other than that, there was no cancellation or delisting of
pencatatan saham (delisting) dari Bursa Efek Indonesia the Company’s shares from the Indonesia Stock Exchange
terhadap Perseroan di sepanjang tahun 2025. throughout 2025.
Aksi Korporasi Corporation Actions
Perseroan melanjutkan strategi pendanaan melalui penerbitan The Company continued its funding strategy through the
Obligasi Berkelanjutan II Pyridam Farma Tahap I Tahun 2025 issuance of Pyridam Farma Continuous Bonds II Phase
sebagai bagian dari upaya optimalisasi struktur permodalan I Year 2025 as part of efforts to optimize its capital structure
serta pemenuhan kebutuhan pendanaan Perseroan. Penerbitan and meet the Company’s financing requirements. The bond
obligasi tersebut dilaksanakan sesuai dengan ketentuan pasar issuance was carried out in accordance with applicable capital
modal yang berlaku dan ditujukan untuk pelunasan Obligasi market regulations and was intended for the repayment of
Berkelanjutan I Pyridam Farma Tahap II Tahun 2023 dan biaya Pyridam Farma Continuous Bonds I Phase II Year 2023 and for
modal kerja operasional Perseroan. the Company’s working capital needs.
Sepanjang tahun 2025, Perseroan juga mencatatkan adanya Throughout 2025, the Company also recorded the conversion
pelaksanaan konversi waran menjadi saham Perseroan of warrants into Company shares throughout 2025, resulting
yang terjadi selama tahun 2025, sehingga mengakibatkan in an increase in the number of issued and fully paid-up
peningkatan jumlah saham yang ditempatkan dan disetor shares. The warrant conversion was conducted in relation to
penuh. Pelaksanaan konversi waran tersebut dilakukan the Capital Increase with Pre-emptive Rights (PMHMETD), with
sehubungan dengan Penambahan Modal dengan Memberikan the warrant exercise period running from October 25, 2024 to
Hak Memesan Efek Terlebih Dahulu (PMHMETD) dengan April 24, 2029, with a total of 178,359,499 Series I Warrants
periode pelaksanaan waran yang berlangsung sejak issued in connection with PMHMETD. The entire warrant
25 Oktober 2024 hingga 24 April 2029 dengan total Waran conversion process was carried out in accordance with the
Seri I yang dikeluarkan sehubungan dengan PMHMETD sebesar previously established terms and mechanisms, as well as
178.359.499 Waran Seri I. Seluruh proses konversi waran applicable laws and regulations.
dilaksanakan sesuai dengan persyaratan dan mekanisme yang
telah ditetapkan sebelumnya, serta mengacu pada ketentuan
peraturan perundang-undangan yang berlaku.
PT Pyridam Farma Tbk 31
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Hingga akhir tahun 2025, jumlah saham Perseroan As of the end of 2025, the total number of the Company’s
mengalami perubahan menjadi 11.236.692.794 lembar saham shares changed to 11,236,692,794 shares compared to
dibandingkan tahun sebelumnya sebanyak 11.236.681.881 11,236,681,881 shares in the previous year. This corporate
lembar saham. Aksi korporasi ini tidak mengubah nilai nominal action did not change the nominal value of the Company’s
saham Perseroan. Sementara itu, harga yang terbentuk di pasar shares. Meanwhile, the market price is determined by
ditentukan oleh mekanisme permintaan dan penawaran yang the prevailing demand and supply mechanism in the market.
berlaku umum di pasar.
Selain tindakan korporasi tersebut, sepanjang tahun 2025 Apart from the aforementioned corporate actions, throughout
Perseroan tidak melakukan aksi korporasi lainnya yang dapat 2025 the Company did not undertake any other corporate
memengaruhi struktur permodalan maupun kepemilikan actions that could affect the capital structure or share
saham, termasuk namun tidak terbatas pada penggabungan ownership, including but not limited to reverse stock split,
saham (reverse stock split), pemecahan saham (stock split), stock split, bonus share distribution, capital reduction, or
pembagian saham bonus, pengurangan modal, maupun the issuance of equity securities or other conversions.
penerbitan efek bersifat ekuitas atau konversi lainnya.
Peristiwa Penting
Significant Events
18 Januari 2025 / January 18, 2025
Gerakan Sejuta Vitamin di Bone, Sulawesi Selatan
One Million Vitamin Movement in Bone, South
Sulawesi
Perseroan bersama Organisasi Dharmayana, Universitas
Tarumanegara berkolaborasi dalam Metta Day untuk membagikan
ratusan vitamin di Kabupaten Bone, Sulawesi Selatan.
The Company, in collaboration with the Dharmayana
Organization and Universitas Tarumanagara, participated in
Metta Day by distributing hundreds of vitamins in Bone Regency,
South Sulawesi.
18-20 Februari 2025 / February 18-20, 2025
Sedex Members Ethical Trade Audit (SMETA)
di Probiotec Pty Ltd oleh Intertek Australia
Sedex Members Ethical Trade Audit (SMETA) at
Probiotec Pty Ltd conducted by Intertek Australia
Audit SMETA telah dilaksanakan di Probiotec Pty Ltd
yang mencakup sebagian atau seluruh aspek Standar
Ketenagakerjaan, K3, Lingkungan, serta Etika Bisnis.
A SMETA audit was conducted at Probiotec Pty Ltd, covering
part or all aspects of Labor Standards, Occupational Health and
Safety (OHS), Environment, and Business Ethics.
32 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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20 Februari 2025 / February 20, 2025
Edisi ke-2 Bali Hospital Exhibition: Pembelajaran
dan Penyegaran bagi Apoteker
2nd Edition Bali Hospital Exhibition Pharmacist
Learning & Refreshment
Perseroan berpartisipasi dalam acara tahunan Himpunan
Seminat Farmasi Rumah Sakit Indonesia (“HISFARSI”) dan
Pengurus Daerah Ikatan Apoteker Indonesia (“PD IAI”) Bali, yaitu
Seminar Ilmiah dan Workshop dalam Kegiatan Bali Hospital
Exhibition Pharmacist Learning & Refreshment (BOOSTER)
2nd Edition. Perseroan turut mendukung upaya peningkatan
pengetahuan dan kompetensi di bidang kefarmasian serta
pengelolaan perbekalan farmasi dan alat kesehatan.
The Company participated in the annual event organized by the
Indonesian Hospital Pharmacy Association (“HISFARSI”) and the
Bali Regional Board of the Indonesian Pharmacists Association
(“PD IAI” Bali), namely a Scientific Seminar and Workshop held
as part of the Bali Hospital Exhibition Pharmacist Learning &
Refreshment (BOOSTER) 2nd Edition. Through this participation,
the Company supported efforts to increase knowledge and
competencies in the pharmaceutical field as well as in the
management of pharmaceutical supplies and medical devices.
7 Maret 2025 / March 7, 2025
Gerakan Sejuta Vitamin Untuk Korban Banjir
Jabodetabek
One Million Vitamin Movement for Greater
Jakarta Flood Victims
Perseroan menyalurkan bantuan ribuan vitamin kepada
korban terdampak banjir Jabodetabek melalui Badan Nasional
Penanggulangan Bencana (“BNPB”).
The Company distributed thousands of vitamins to communities
affected by flooding in the Greater Jakarta area through the
National Disaster Management Agency (“BNPB”).
13 Maret 2025 / March 13, 2025
Launching Produk Inovasi untuk
Bayi Prematur
Launch of an Innovative Product for
Premature Infants
Perseroan melalui Entitas Anak, Ethica, meluncurkan produk
Capneu Caffeine Citrat untuk mengatasi henti napas (apnea)
primer pada bayi prematur.
Through its Subsidiary, Ethica, the Company launched Capneu
Caffeine Citrate, an innovative product intended to treat primary
apnea in premature infants.
PT Pyridam Farma Tbk 33
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
23 April 2025 / April 23, 2025
Relaunching Produk Inovasi untuk
Ibu Hamil dan Masyarakat Aktif
Relaunching of Innovative Products for
Pregnant Women and Active Communities
Perseroan melalui unit bisnis Pyfahealth kembali meluncurkan
Produk Formom dan Ferospat untuk mendukung generasi
sehat lewat inovasi suplemen bagi wanita aktif, ibu hamil, dan
menyusui.
Through its Pyfahealth business unit, the Company relaunched
the Formom and Ferospat products to support a healthy
generation through innovative supplements for active women,
pregnant women, and breastfeeding mothers.
8 Mei 2025 / May 8, 2025
Pyfaesthetic Cadaver Training Italy
Perseroan melalui unit bisnis Pyfaesthetic mengadakan
Cadaver Training di Italia bekerja sama dengan strategic partner
Love Cosmedical.
Perseroan melalui unit bisnis Pyfaesthetic mengadakan
Cadaver Training di Italia bekerja sama dengan strategic partner
Love Cosmedical.
21 Mei 2025 / May 21, 2025
Perjanjian Kerja Sama dengan Lloyd Pharma
Cooperation Agreement with Lloyd Pharma
Perseroan melakukan signing agreement bersama PT Lloyd
Pharma Indonesia dalam hal komersial toll manufacturing.
The Company signed a cooperation agreement with PT Lloyd
Pharma Indonesia regarding commercial toll manufacturing.
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
22 Mei 2025 / May 22, 2025
PT Pyridam Farma Tbk Meraih
Asian Legal Business Award
PT Pyridam Farma Tbk Received
the Asian Legal Business Award
Perseroan melalui Divisi Legal dan Corporate Secretary meraih
Healthcare & Pharmaceutical in-House Team of the Year dalam
21st Annual Asian Legal Business South East Asia Law Award
di Singapura.
The Company, through its Legal and Corporate Secretary
Division, received the Healthcare & Pharmaceutical In-House
Team of the Year award at the 21st Annual Asian Legal Business
South East Asia Law Awards held in Singapore.
18 Juni 2025 / June 18, 2025
Rapat Umum Pemegang Saham (RUPS) Tahunan
Annual General Meeting of Shareholders (AGMS)
RUPS Tahunan untuk membahas laporan dan keputusan terkait
tahun buku 2024.
The Annual General Meeting of Shareholders was held to
discuss reports and resolutions related to the 2024 financial
year.
25 Juni 2025 / June 25, 2025
HISFARSI 2025
Perseroan berpartisipasi dalam Pameran HISFARSI 2025
di Jakarta.
The Company participated in the HISFARSI 2025 Exhibition held
in Jakarta.
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2 Agustus 2025 / August 2, 2025
1st Pyfaesthetic Summit
Perseroan melalui unit bisnis Pyfaesthetic untuk pertama
kalinya menyelenggarakan Pyfaesthetic Summit, sebuah
seminar ilmiah berskala internasional yang dihadiri oleh lebih
dari 70 (tujuh puluh) dokter spesialis dermatologi dan estetika.
Through its Pyfaesthetic business unit, the Company held
the Pyfaesthetic Summit for the first time, an international-
scale scientific seminar attended by more than 70 (seventy)
dermatology and aesthetic specialists.
11 Agustus 2025 / August 11, 2025
Strategic Partnership dengan Genewel Co., Ltd.
Strategic Partnership with Genewel Co., Ltd.
Perseroan resmi menjalin kemitraan bersama Genewal Co., Ltd.
dalam hal hak eksklusif sebagai distributor untuk produk
unggulan Genewel, termasuk Medifoam, Welpass, dan
Guardix-SG di Indonesia dan negara-negara di Asia Tenggara.
The Company officially entered into a partnership with Genewal
Co., Ltd., granting the Company exclusive distribution rights for
Genewel’s flagship products, including Medifoam, Welpass, and
Guardix-SG in Indonesia and other Southeast Asian countries.
24 Agustus 2025 / August 24, 2025
Pyfaton
Perayaan ulang tahun pertama PYFA Group sebagai bentuk
branding yang merepresentasikan PT Pyridam Farma Tbk beserta
Entitas Anaknya diselenggarakan melalui kegiatan Fun Run dan
Gerakan Sejuta Vitamin, sekaligus peluncuran logo baru PYFA.
The first anniversary celebration of PYFA Group, as
a branding initiative representing PT Pyridam Farma Tbk and its
Subsidiaries, was held through a Fun Run and the One Million
Vitamins Movement, alongside the launch of PYFA’s new logo.
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
21 September 2025 / September 21, 2025
Probiotec Pty Ltd Raih TGA License dan AIHCO
Probiotec Pty Ltd Obtained TGA License and
AIHCO Certification
Pabrik baru Probiotec Pty Ltd di Kemps Creek telah beroperasi
dan telah mengantongi Sertifikat Therapeutic Goods
Administration (“TGA”) dari regulator kesehatan Australia serta
Sertifikat Halal dari Australian International Halal Certification
Organisation (“AIHCO”).
The new factory of Probiotec Pty Ltd in Kemps Creek has
commenced operations and has obtained a Therapeutic Goods
Administration (“TGA”) Certificate from Australia’s health
regulator as well as Halal Certification from the Australian
International Halal Certification Organisation (“AIHCO”).
23 September 2025 / September 23, 2025
Perseroan Meraih SWA Award
The Company Received the SWA Award
Perseroan melalui Departemen Corporate Communications
meraih Penghargaan Indonesia Most Reputable Companies
Champion 2025 dengan predikat Very Good dari majalah SWA.
Through its Corporate Communications Department, the
Company received the Indonesia Most Reputable Companies
Champion 2025 award with a Very Good predicate from SWA
magazine.
25 September 2025 / September 25, 2025
Pertemuan Ilmiah Tahunan ke-48 Perhimpunan
Urologi Indonesia
48th Annual Scientific Meeting of
Indonesia Urological Association
Perseroan berpartisipasi dalam acara 48th Annual Scientific
Meeting of Indonesia Urological Association. Acara ini sebagai
platform utama untuk berbagi pengetahuan, presentasi
penelitian, dan penerapan teknologi baru, canggih, dan robotik
dalam praktik bedah.
The Company participated in the 48th Annual Scientific Meeting
of the Indonesia Urological Association. The event served as
a key platform for knowledge sharing, research presentations,
and the application of new, advanced, and robotic technologies
in surgical practice.
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
16 November 2025 / November 16, 2025
Probiotec Pty Ltd Raih TGA License dan AIHCO
Probiotec Pty Ltd Obtained TGA License and
AIHCO Certification
Perseroan, melalui Entitas Anak Probiotec Pty Ltd, meresmikan
pabrik baru, yakni Probiotec Multipack di Kemps Creek,
New South Wales, Australia. Pabrik tersebut telah mendapatkan
Sertifikat TGA dari regulator kesehatan Australia serta
Sertifikat AIHCO.
The Company, through its Subsidiary Probiotec Pty Ltd,
inaugurated a new factory, Probiotec Multipack, located in
Kemps Creek, New South Wales, Australia. The factory has
obtained a TGA Certificate from Australia’s health regulator as
well as AIHCO Certification.
21 November 2025 / November 21, 2025
Pelaksanaan Rapat Umum Pemegang Obligasi
(“RUPO”).
Implementation of the General Meeting of
Bondholders (“RUPO”).
Perseroan telah melaksanakan Rapat Umum Pemegang
Obligasi pada tanggal 21 November 2025 sehubungan dengan
Obligasi Berkelanjutan I Pyridam Farma Tahap III tahun 2024.
The Company held a General Meeting of Bondholders on
November 21, 2025 in relation to the Pyridam Farma Phase III
Continuous Bonds I Year 2024.
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
5 Desember 2025 / December 5, 2025
Gerakan Sejuta Vitamin Korban Banjir Sumatra
One Million Vitamin Movement for Flood Victims
in Sumatra
Perseroan menyalurkan bantuan melalui Gerakan Sejuta Vitamin
untuk korban terdampak bencana banjir di Sumatra bekerja
sama dengan Kementerian Kesehatan, Palang Merah Indonesia
(“PMI”), dan Badan Pengawas Obat dan Makanan (“BPOM”).
The Company distributed assistance through the One Million
Vitamin Movement for communities affected by flooding
in Sumatra in collaboration with the Ministry of Health,
the Indonesian Red Cross (“PMI”), and the Indonesian Food
and Drug Authority Control (“BPOM”).
5 Desember 2025 / December 5, 2025
Fasilitas Probiotec Multipack Kemps Creek Raih
NABERS Embodied Carbon Rating
Probiotec Multipack Facility at Kemps Creek
Achieves NABERS Embodied Carbon Rating
Perseroan memperkuat posisi dalam peta investasi
berkelanjutan global melalui Entitas Anak di Australia,
Probiotec Pty Ltd. Fasilitas operasional Probiotec Multipack
yang berlokasi di Kemps Creek menjadi salah satu fasilitas
industri pertama di Australia yang berhasil meraih NABERS
Embodied Carbon Rating. Sertifikasi ini merupakan standar
baru yang mengukur efisiensi emisi karbon sejak tahap
konstruksi bangunan, menegaskan komitmen Perseroan
terhadap infrastruktur operasional yang ramah lingkungan dan
berkelanjutan.
The Company is strengthening its position in the global
sustainable investment landscape through its Australian
Subsidiary, Probiotec Pty Ltd. The Probiotec Multipack
operational facility located in Kemps Creek is one of the
first industrial facilities in Australia to achieve the NABERS
Embodied Carbon Rating. This certification, a new standard
that measures carbon emission efficiency from the
construction stage, underscores the Company's commitment
to environmentally friendly and sustainable operational
infrastructure.
PT Pyridam Farma Tbk 39
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan dan sertifikasi yang diperoleh Perseroan Awards and certifications received by the Company throughout
sepanjang tahun 2025 diuraikan sebagai berikut: 2025 are presented as follows:
Penghargaan
Awards
(Per 31 Desember 2025 / As of December 31, 2025)
Healthcare & Pharmaceutical In-House Team of Indonesia Most Reputable
the Year -Pharmaceutical Companies Champion 2025
Penerima / Recipient: Penerima / Recipient:
Perseroan / The Company Perseroan / The Company
Penyelenggara / Organizer: Penyelenggara / Organizer:
Asian legal Business South East Asia SWA Indonesia
Sertifikat
Certifications
(Per 31 Desember 2025 / As of December 31, 2025)
No. Sertifikat Bentuk Sediaan Masa Berlaku
Certificate Number Preparation Form Validity Period
Cara Pembuatan Obat yang Baik (CPOB)
Good Manufacturing Practices
Tablet Efferverscent Non-Betalaktam 25 September 2023 – 24 September 2028
PW-S.01.04.1.3.331.07.23-0095
Non-Betalactam Efferverscent Tablet September 25, 2023 – September 24, 2028
Tablet dan Tablet Salut Non-Betalaktam 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.07.23-0093
Non-Betalactam Tablet and Coated Tablet June 29, 2023 – June 28, 2028
Kapsul Keras Non-Betalaktam 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.07.23-0094
Non-Betalactam Hard Capsule June 29, 2023 – June 28, 2028
Semisolid Non-Betalaktam 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.06.23-0090
Non-Betalactam Semisolid June 29, 2023 – June 28, 2028
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
(Per 31 Desember 2025 / As of December 31, 2025)
No. Sertifikat Bentuk Sediaan Masa Berlaku
Certificate Number Preparation Form Validity Period
Tablet Antibiotik Penisilin dan turunannya 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.06.23-0091
Penicilin Antibiotic Tablet and its derivatives June 29, 2023 – June 28, 2028
Serbuk Oral Antibiotik Penisilin dan turunannya 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.06.23-0092
Penicilin Antibiotic Oral Powder and its derivatives June 29, 2023 – June 28, 2028
Cairan Oral Non-Betalaktam 29 Juni 2023 – 28 Juni 2028
PW-S.01.04.1.3.331.06.23-0089
Non-Betalactam Oral Liquid June 29, 2023 – June 28, 2028
Tablet Efferverscent 31 Desember 2024 – 30 Desember 2029
PW-S.02.01.1.43.431.12.24-0147
Efferverscent Tablet December 31, 2024 – December 30, 2029
Kapsul Keras Antibiotik Sefalosporin dan Turunannya 13 Oktober 2025 – 12 Oktober 2030
PW-S.01.04.1.3.331.10.25-0245
Cephalosporin Antibiotic Hard Capsules and Their Derivatives October 13, 2025 – October 12, 2030
Serbuk Oral Antibiotik Sefalosporin dan Turunannya 13 Oktober 2025 – 12 Oktober 2030
PW-S.01.04.1.3.331.10.25-0244
Cephalosporin Antibiotic Oral Powder and Its Derivatives October 13, 2025 – October 12, 2030
Serbuk Oral Non-Betalaktam 13 Oktober 2025 – 12 Oktober 2030
PW-S.01.04.1.3.331.10.25-0246
Non-Betalactam Oral Powder October 13, 2025 – October 12, 2030
Cara Pembuatan Obat Tradisional yang Baik (CPOTB)
Good Traditional Medicine Manufacturing Practices
Tablet Efferverscent 31 Desember 2024 – 30 Desember 2029
PW-S.02.01.1.43.431.12.24-0147
Efferverscent Tablet December 31, 2024 – December 30, 2029
Cairan Obat Dalam 27 Mei 2030
PW-S.02.01.1.43.431.05.25-0063
Oral Liquid Medicine May 27, 2030
Kapsul 27 Mei 2030
PW-S.02.01.1.43.431.05.25-0064
Capsules May 27, 2030
Tablet 27 Mei 2030
PW-S.02.01.1.43.431.05.25-0061
Tablets May 27, 2030
Tablet Salut 27 Mei 2030
PW-S.02.01.1.43.431.05.25-0062
Film-Coated Tablets May 27, 2030
No. Sertifikat Produk Jenis Produk Masa Berlaku
Certificate Number Products Product Types Validity Period
Sertifikasi Halal
Halal Certification
ID00410000394850622, • Ferospat Efferverscent • Ketocid Suplemen Kesehatan 1 September 2022 –
tanggal 10 Maret 2022 • Osteor • Kidimun Sirup Health Supplement 1 September 2026
ID00410000394850622, • Osteor Plus Kidimun Syrup September 1, 2022 –
dated March 10, 2022 • Osteor Plus Tablet • Natabion Kapsul September 1, 2026
Efferverscent Natabion Capsule
• Caltrax • Nession 300 Kapsul
• Caltron Nession 300 Capsule
• Cataro • Original E Kapsul
Original E Capsule
• Vinerton Kapsul
Vinerton Capsule
• Sangovitin Kapsul
Sangovitin Capsule
ID00410000265310222 • Arkine • Datan Forte Obat Keras Dikecualikan 31 Maret 2022 –
• Blocand 8 • Mefenamic Acid Narkotika dan Psikotropika 31 Maret 2026
• Blocand 16 • Neuraxon 5000 Potent Drugs Excluded March 31, 2022 –
• Epsonal • Prednox 4 from Narcotics and March 31, 2026
• Levazide • Prednox 8 Psychotropic Substance
• Osteor C • Prednox 16 Categories
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Sertifikasi Probiotec Pty Ltd
Probiotec Pty Ltd Certification
No. Sertifikat Jenis Sertifikasi Penerima Masa Berlaku
Certificate Number Type of Certification Recipient Validity Period
Good Manufacturing Practice
revised 6 November 2024
MI-25112004-LI-000229-1 GMP Licence Probiotec Pharma Pty Limited
revised November 6, 2024
13 November 2024 – 23 Februari 2027
MI-2024-LI-13512-1 GMP Certificate Probiotec Pharma Pty Limited
November 13, 2024 – February 23, 2027
revised 1 Agustus 2025
MI-2023-LI-08741-1 GMP Licence Probiotec Multipack Pty Ltd
revised August 1, 2025
8 September 2025 – 4 April 2028
MI-2025-LI-08513-1 Domestic GMP Certificate Probiotec Multipack Pty Ltd
September 8, 2025 – April 4, 2028
30 Juli 2025 – 30 Juli 2028
AU25 00000160 CODEX HACCP and GMP Probiotec Multipack Pty Ltd
July 30, 2025 – July 30, 2028
Australian Pesticides and Veterinary Medicines Authority (“APVMA”)
revised 13 Juli 2022
2268 APVMA Licence Probiotec Pharma Pty Limited
revised July 13, 2022
ISO Certification
28 Juli 2025 – 27 Agustus 2027
AU24 00000157 ISO 9001:2015 Probiotec Multipack Pty Ltd
July 28, 2025 – August 27, 2027
Sertifikasi Halal
Halal Certification
30 September 2025 – 30 September 2026
402 AIHCO Halal Certificate Probiotec Multipack Pty Ltd
September 30, 2025 – September 30, 2026
Catatan : Lisensi GMP dan APVMA yang diterbitkan di Australia tidak memiliki masa berlaku tertentu. Tanggal “revised” mengacu pada hasil audit ulang
(re-audit) oleh regulator, sehingga lisensi tetap berlaku secara berkelanjutan sepanjang memenuhi ketentuan dan pengawasan yang berlaku.
Note : GMP and APVMA licenses issued in Australia do not have a specified validity period. The “revised” date refers to the outcome of a re-audit
conducted by the regulator, and the licenses remain valid on an ongoing basis as long as applicable requirements and supervision are fulfilled.
Keanggotaan Asosiasi [POJK C.5] [GRI 2-28]
Association Membership
(Per 31 Desember 2025 / As of December 31, 2025)
Asosiasi Emiten Gabungan Perusahaan Farmasi GAKESLAB Indonesia (Perkumpulan
Indonesia (“AEI”) Indonesia (“GPFI”) Organisasi Perusahaan Alat-Alat
Kesehatan dan Laboratorium Indonesia)
Indonesian Public Listed Indonesian Pharmaceutical Association of Medical Devices and
Companies Association (“AEI”) Companies Association (“GPFI”) Laboratory Companies Indonesia
Skala Asosiasi / Association Scale: Skala Asosiasi / Association Scale: Skala Asosiasi / Association Scale:
Nasional / National Nasional / National Nasional / National
Posisi / Position: Posisi / Position: Posisi / Position:
Anggota / Member Anggota / Member Anggota / Member
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
(Per 31 Desember 2025 / As of December 31, 2025)
Asosiasi Pengusaha Suplemen Perhimpunan Perusahaan Kosmetik Asosiasi Sekretaris Perusahaan
Kesehatan Indonesia Indonesia PENGDA Jakarta Raya Indonesia ("ICSA")
(“APSKI”) (“PERKOSMI JAYA”)
Indonesian Health Supplement Indonesian Cosmetics Companies Indonesia Corporate Secretary
Entrepreneurs Association (“APSKI”) Association, Greater Jakarta Regional Association (“ICSA”)
Board (“PERKOSMI JAYA”)
Skala Asosiasi / Association Scale: Skala Asosiasi / Association Scale: Skala Asosiasi / Association Scale:
Nasional / National Regional Nasional / National
Posisi / Position: Posisi / Position: Posisi / Position:
Anggota / Member Anggota / Member Anggota / Member
Himpunan Pengembangan Ekosistem Kamar Dagang dan Industri Indonesia
Alat Kesehatan Indonesia (“HIPELKI”) (“KADIN”)
Indonesian Medical Device Ecosystem Indonesian Chamber of Commerce
Development Association (“HIPELKI”) and Industry (“KADIN”)
Skala Asosiasi / Association Scale: Skala Asosiasi / Association Scale:
Nasional / National Nasional / National
Posisi / Position: Posisi / Position:
Anggota / Member Anggota / Member
PT Pyridam Farma Tbk 43
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LAPORAN MANAJEMEN
Management Reports
PT Pyridam Farma Tbk 45
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Laporan
Dewan Komisaris
Board of Commissioners Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan kepada Tuhan Yang Maha We would like to extend our gratitude to Almighty God for
Esa atas rahmat dan karunia-Nya sehingga Perseroan dapat His blessings and grace, which have enabled the Company
melalui tahun buku 2025 dengan kinerja yang tetap terjaga di to navigate the 2025 financial year while maintaining its
tengah dinamika perekonomian global dan nasional. Tahun performance amid global and domestic economic dynamics.
2025 ditandai oleh perkembangan lingkungan usaha yang The year 2025 was marked by an increasingly dynamic business
semakin dinamis, dipengaruhi oleh ketidakpastian ekonomi environment, influenced by global economic uncertainties,
global, fluktuasi harga bahan baku, serta perkembangan fluctuations in raw material prices, as well as regulatory
regulasi di sektor kesehatan dan farmasi. Di sisi lain, developments in the healthcare and pharmaceutical sectors.
meningkatnya kesadaran masyarakat terhadap pentingnya On the other hand, rising public awareness of the importance
kesehatan, perluasan akses terhadap layanan kesehatan, serta of health, expanded access to healthcare services, and various
berbagai kebijakan pemerintah yang mendorong penguatan government policies aimed at strengthening the independence
kemandirian industri farmasi nasional turut memberikan of the national pharmaceutical industry have also supported the
dukungan bagi pertumbuhan industri kesehatan di Indonesia. growth of the healthcare sector in Indonesia.
Dalam menghadapi kondisi tersebut, Dewan Komisaris In response to these conditions, the Board of Commissioners
memandang bahwa Direksi telah menjalankan berbagai believes that the Board of Directors has undertaken a number
langkah strategis untuk menjaga kesinambungan pertumbuhan of different strategic measures to sustain business growth,
usaha melalui penguatan portofolio produk, peningkatan including strengthening the product portfolio, improving
sinergi antar entitas dalam grup, serta penguatan kapabilitas synergies among entities within the group, and improving
dan efisiensi operasional. Hasil pengawasan tersebut kami operational capabilities and efficiency. The results of our
sampaikan sebagai berikut. supervisory function are presented as follows.
46 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
Robby Yulianto
Komisaris Utama
President Commissioner
Penilaian terhadap Kinerja Direksi Performance Evaluation of
the Board of Directors
Kondisi perekonomian global sepanjang tahun 2025 masih Global economic conditions throughout 2025 continued to
diwarnai oleh dinamika yang cukup kompleks, dipengaruhi oleh be characterized by considerable complexity, influenced by
ketidakpastian geopolitik, volatilitas pasar keuangan, serta geopolitical uncertainties, financial market volatility, and
penyesuaian kebijakan moneter di berbagai negara. Meskipun adjustments in monetary policies across a number of countries.
demikian, aktivitas ekonomi global tetap menunjukkan Nevertheless, global economic activity remained stable, with
stabilitas dengan pertumbuhan yang relatif sejalan dengan growth relatively in line with the previous year. At the national
tahun sebelumnya. Di tingkat nasional, perekonomian level, Indonesia’s economy also demonstrated solid resilience,
Indonesia juga menunjukkan ketahanan yang baik dengan with macroeconomic stability well maintained, supported by
stabilitas makroekonomi yang tetap terjaga, didukung oleh domestic consumption, increased investment, and consistent
konsumsi domestik, peningkatan investasi, serta sinergi fiscal and monetary policy synergy. These conditions provided
kebijakan fiskal dan moneter yang konsisten. Kondisi tersebut room for the healthcare and pharmaceutical sectors to continue
memberikan ruang bagi sektor kesehatan dan farmasi untuk growing, in line with rising public awareness of health and
terus berkembang, seiring dengan meningkatnya kesadaran government policies aimed at strengthening the independence
masyarakat terhadap kesehatan serta kebijakan pemerintah of the national pharmaceutical industry, including the
yang mendorong penguatan kemandirian industri farmasi development of domestic Raw Materials for Medicines (“BBO”).
nasional, termasuk pengembangan produksi Bahan Baku Obat
(“BBO”) dalam negeri.
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Di tengah perkembangan tersebut, Dewan Komisaris Amid these developments, the Board of Commissioners
mencermati berbagai tantangan eksternal yang dihadapi observed a number of external challenges faced by the
Perseroan sepanjang tahun 2025. Fluktuasi harga bahan Company throughout 2025. Fluctuations in pharmaceutical raw
baku farmasi yang masih bergantung pada impor, dinamika material prices, which still largely depend on imports, global
rantai pasok global, serta intensitas persaingan yang tinggi supply chain dynamics, and intense competition in the generic
pada segmen obat generik menjadi faktor yang memengaruhi drugs segment have affected the industry’s cost structure
struktur biaya dan tingkat margin industri. Selain itu, proses and margin levels. In addition, stringent product registration
registrasi produk yang ketat, tuntutan peningkatan standar processes, increasing requirements for drug safety standards,
keamanan obat, serta kebutuhan untuk memastikan integritas and the need to ensure the integrity of the distribution chain have
rantai distribusi menjadi perhatian penting dalam menjaga become important considerations in maintaining public trust in
kepercayaan masyarakat terhadap produk farmasi. Dari sisi pharmaceutical products. From an environmental perspective,
lingkungan, meningkatnya tuntutan terhadap pengelolaan growing demands related to production waste management,
limbah produksi, efisiensi energi, serta penerapan praktik ESG energy efficiency, and the implementation of ESG practices
juga menjadi faktor yang perlu dikelola secara cermat guna have also become key factors that must be carefully managed
memastikan keberlanjutan operasional Perseroan. to ensure the sustainability of the Company’s operations.
Memperhatikan kondisi tersebut, Dewan Komisaris menilai Taking these conditions into account, the Board of
bahwa Direksi telah menjalankan pengelolaan Perseroan secara Commissioners assesses that the Board of Directors has
efektif dan responsif terhadap dinamika dan peluang industri managed the Company effectively and responsively in
yang berkembang. Berbagai langkah strategis yang dilakukan, addressing industry dynamics and emerging opportunities.
termasuk penguatan portofolio produk, peningkatan sinergi A number of different strategic initiatives undertaken, including
antar entitas dalam grup, pengembangan inovasi produk, serta strengthening the product portfolio, improving synergies
perluasan basis pengguna, dinilai telah mendukung upaya among entities within the group, developing product innovation,
Perseroan dalam menjaga daya saing dan memperkuat posisi di and expanding the user base, are considered to have supported
industri farmasi. Dari sisi kinerja keuangan, Perseroan mampu the Company’s efforts in maintaining competitiveness and
mencatatkan pendapatan neto sebesar Rp2,76 triliun atau strengthening its position in the pharmaceutical industry. In
meningkat 43,71% dari tahun sebelumnya. Dewan Komisaris terms of financial performance, the Company recorded net
juga memandang langkah Direksi dalam melakukan penerbitan revenues of Rp2.76 trillion, representing an increase of 43.71%
Obligasi Berkelanjutan II Pyridam Farma Tahap I Tahun compared to the previous year. The Board of Commissioners
2025 sebagai langkah strategis dalam memperkuat struktur also views the issuance of Pyridam Farma Continuous Bonds II
permodalan serta mendukung kebutuhan pendanaan untuk Phase I Year 2025 as a strategic step in strengthening the capital
pengembangan usaha jangka panjang. structure and supporting long-term business development
funding needs.
Dari perspektif keberlanjutan, Dewan Komisaris menilai From a sustainability perspective, the Board of Commissioners
bahwa Direksi telah mengintegrasikan prinsip keberlanjutan considers that the Board of Directors has integrated
dalam berbagai aktivitas operasional Perseroan. Inisiatif sustainability principles into different operational activities
pengembangan produk inovatif melalui Entitas Anak, kemitraan of the Company. Initiatives in developing innovative products
strategis dengan mitra internasional, serta pelaksanaan through Subsidiaries, strategic partnerships with international
berbagai program CSR menunjukkan komitmen Perseroan partners, and the implementation of CSR programs demonstrate
dalam memberikan nilai tambah bagi masyarakat. Di sisi lain, the Company’s commitment to delivering added value to
upaya peningkatan efisiensi penggunaan energi, pengelolaan society. On the other hand, efforts to improve energy efficiency,
limbah produksi, serta berbagai kegiatan pelestarian manage production waste, and various environmental
lingkungan juga mencerminkan perhatian Perseroan terhadap preservation activities also reflect the Company’s attention
aspek lingkungan dalam kegiatan operasional. Secara to environmental aspects in its operations. Overall, the Board
keseluruhan, Dewan Komisaris menilai bahwa Direksi telah of Commissioners assesses that the Board of Directors has
menjalankan strategi usaha dengan mempertimbangkan implemented its business strategy by maintaining a balance
keseimbangan antara pertumbuhan bisnis, pengelolaan risiko, between business growth, risk management, and the adoption
serta penerapan praktik bisnis yang berkelanjutan. of sustainable business practices.
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Pengawasan terhadap Perumusan dan Supervision on the Development and
Implementasi Strategi Keberlanjutan Implementation of the Company’s
Perseroan Sustainability Strategy
Sejalan dengan penilaian atas kinerja Direksi tersebut, In line with its evaluation of the Board of Directors’ performance,
Dewan Komisaris melaksanakan fungsi pengawasan secara the Board of Commissioners continuously carries out its
berkelanjutan terhadap perumusan dan implementasi supervisory function over the development and implementation
berbagai strategi yang dijalankan Perseroan, termasuk of the Company’s strategies, including sustainability strategies,
strategi keberlanjutan yang menjadi bagian penting dalam which constitute an integral part of long-term business
pengembangan usaha jangka panjang guna memastikan development to ensure that all policies and strategic initiatives
bahwa setiap kebijakan dan langkah strategis Perseroan are aligned with the objective of sustainable business growth.
selaras dengan tujuan pertumbuhan usaha yang berkelanjutan. Such supervision is conducted through periodic monitoring of
Pengawasan tersebut dilakukan melalui pemantauan berkala the implementation of business strategies, encompassing the
terhadap pelaksanaan strategi bisnis yang mencakup strengthening of operational competitiveness, development of
penguatan daya saing operasional, pengembangan portofolio the product portfolio, and optimization of market penetration
produk, serta optimalisasi penetrasi pasar yang mendukung to support the broad availability of pharmaceutical products to
ketersediaan produk farmasi secara luas bagi masyarakat. the public. The Board of Commissioners also considers that
Dewan Komisaris juga menilai bahwa langkah Direksi dalam the Board of Directors’ initiatives in expanding market reach
memperluas jangkauan pasar serta meningkatkan efektivitas and improving the effectiveness of marketing activities have
kegiatan pemasaran telah memberikan kontribusi positif contributed positively to strengthening the Company’s position
terhadap penguatan posisi Perseroan di industri farmasi yang in an increasingly competitive pharmaceutical industry.
semakin kompetitif.
Dewan Komisaris telah mencermati pelaksanaan strategi The Board of Commissioners has closely observed the
penguatan sinergi antar entitas dalam PYFA Group, termasuk implementation of strategies to strengthen synergies among
melalui kesuksesan akuisisi Probiotec Pty Ltd yang telah entities within the PYFA Group, including the successful
dilaksanakan tahun sebelumnya sebagai bagian dari upaya acquisition of Probiotec Pty Ltd completed in the previous
memperluas akses pasar regional dan meningkatkan year as part of efforts to expand regional market access and
kapabilitas operasional secara terintegrasi. Melalui mekanisme increase integrated operational capabilities. Through ongoing
pengawasan yang dilakukan secara berkelanjutan, Dewan supervisory mechanisms, the Board of Commissioners
Komisaris menilai bahwa langkah tersebut membuka peluang assesses that this initiative opens opportunities for product
pengembangan inovasi produk melalui kolaborasi penelitian, innovation development through research collaboration,
transfer teknologi, serta peningkatan standar kualitas technology transfer, and the increase of manufacturing quality
manufaktur. Pengawasan juga mencakup proyek konsolidasi standards. Supervision also covers the consolidation project of
4 (empat) fasilitas Probiotec Pty Ltd di New South Wales, 4 (four) Probiotec Pty Ltd facilities in New South Wales, Australia,
Australia, yang telah beroperasi pada akhir tahun 2025 dan which became operational at the end of 2025 and is expected
diharapkan mampu meningkatkan efisiensi operasional serta to improve operational efficiency and strengthen the foundation
memperkuat fondasi ekspansi usaha Perseroan di pasar for the Company’s business expansion in international markets.
internasional.
Selain aspek ekonomi, Dewan Komisaris juga memberikan In addition to economic aspects, the Board of Commissioners
perhatian terhadap implementasi strategi keberlanjutan pada also places emphasis on the implementation of sustainability
aspek sosial dan lingkungan. Dewan Komisaris menilai bahwa strategies in social and environmental aspects. The Board
Direksi telah menjalankan berbagai inisiatif yang mendukung of Commissioners assesses that the Board of Directors
peningkatan kualitas kesehatan masyarakat, termasuk melalui has undertaken a number of different initiatives to support
penyediaan produk farmasi yang berkualitas, penguatan standar the improvement of public health quality, including through
keamanan produk, serta kontribusi terhadap pencapaian SDGs, the provision of quality pharmaceutical products, the
khususnya pada aspek kesehatan. Di sisi lain, Dewan Komisaris strengthening of product safety standards, and contributions
turut memantau upaya Perseroan dalam menerapkan praktik to the achievement of the SDGs, particularly in the health
operasional yang lebih bertanggung jawab terhadap lingkungan sector. In addition, the Board of Commissioners also monitors
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melalui pengelolaan limbah produksi, pengendalian emisi, serta the Company’s efforts to implement more environmentally
peningkatan efisiensi penggunaan energi dan sumber daya. responsible operational practices through production waste
Melalui pengawasan yang berkelanjutan terhadap berbagai management, emissions control, and improved efficiency in the
inisiatif tersebut, Dewan Komisaris memastikan bahwa strategi use of energy and resources. Through continuous supervision
keberlanjutan Perseroan diimplementasikan secara konsisten of these initiatives, the Board of Commissioners ensures
dan terintegrasi dengan arah pengembangan usaha jangka that the Company’s sustainability strategy is implemented
panjang. consistently and integrated with the direction of long-term
business development.
Frekuensi dan Cara Pemberian Nasihat Frequency and Method of Providing
kepada Direksi Advice to the Board of Directors
Dalam menjalankan fungsi pengawasan tersebut, Dewan In carrying out its supervisory function, the Board of
Komisaris secara aktif memberikan nasihat dan arahan Commissioners actively provides advice and strategic direction
strategis kepada Direksi guna memastikan bahwa pengelolaan to the Board of Directors to ensure that the management of
Perseroan tetap sejalan dengan arah pengembangan usaha the Company remains aligned with its business development
dan prinsip GCG. Pemberian nasihat tersebut dilakukan melalui direction and GCG principles. Such advice is delivered through
berbagai forum resmi, termasuk rapat gabungan dengan various formal forums, including joint meetings with the
Direksi serta media komunikasi lainnya yang berlangsung Board of Directors as well as other communication channels
sepanjang tahun sesuai kebutuhan Perseroan. Dalam conducted throughout the year as required by the Company. In
forum tersebut, Dewan Komisaris memberikan pandangan these forums, the Board of Commissioners provides strategic
strategis terkait arah pengembangan usaha, penguatan GCG, views on business development direction, GCG strengthening,
pengelolaan risiko, serta implementasi strategi keberlanjutan risk management, and the implementation of sustainability
guna memastikan bahwa setiap kebijakan yang diambil Direksi strategies to ensure that every policy adopted by the Board of
tetap selaras dengan kepentingan jangka panjang Perseroan Directors remains aligned with the long-term interests of the
dan para pemangku kepentingan. Company and its stakeholders.
Pandangan atas Prospek Usaha Opinion on Business Outlook Prepared by
yang Disusun Direksi the Board of Directors
Dewan Komisaris memandang bahwa prospek usaha The Board of Commissioners is of the view that the Company’s
Perseroan sebagaimana disusun oleh Direksi telah business outlook as prepared by the Board of Directors have
mempertimbangkan secara komprehensif perkembangan comprehensively taken into account developments in the
industri farmasi, dinamika pasar, serta arah kebijakan pharmaceutical industry, market dynamics, and the direction of
pemerintah dalam memperkuat kemandirian industri farmasi government policies aimed at strengthening the independence
nasional. Potensi pertumbuhan industri kesehatan yang masih of the national pharmaceutical industry. The positive growth
positif, didukung oleh meningkatnya kesadaran masyarakat potential of the healthcare industry, supported by increasing
terhadap kesehatan, perkembangan teknologi medis, serta public awareness of health, advancements in medical
penguatan sistem kesehatan nasional, memberikan peluang technology, and the strengthening of the national healthcare
bagi Perseroan untuk terus memperluas portofolio produk system, provides opportunities for the Company to further
dan meningkatkan kapasitas produksi. Dewan Komisaris expand its product portfolio and increase production capacity.
menilai bahwa strategi Direksi yang menitikberatkan pada The Board of Commissioners considers that the Board of
pengembangan inovasi produk, peningkatan kapabilitas Directors’ strategy, which emphasizes product innovation,
penelitian dan pengembangan, serta optimalisasi penetrasi improvement of research and development capabilities, and
pasar merupakan langkah yang tepat dalam memperkuat daya optimization of market penetration, represents an appropriate
saing Perseroan di tengah dinamika industri yang semakin approach to strengthening the Company’s competitiveness
kompetitif. amid increasingly dynamic industry conditions.
Selain aspek pertumbuhan bisnis, Dewan Komisaris juga In addition to business growth aspects, the Board of
memandang bahwa arah pengembangan usaha yang Commissioners also views that the business development
dirumuskan oleh Direksi telah mengintegrasikan dimensi direction developed by the Board of Directors has integrated
keberlanjutan secara lebih komprehensif. Upaya peningkatan sustainability dimensions more comprehensively. Efforts
kontribusi Perseroan terhadap kualitas kesehatan masyarakat to increase the Company’s contribution to improving public
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melalui penyediaan produk farmasi yang aman dan terjangkau, health quality through the provision of safe and affordable
penguatan kolaborasi dengan berbagai pemangku kepentingan pharmaceutical products, strengthening collaboration with
di sektor kesehatan, serta pengembangan kompetensi various stakeholders in the healthcare sector, and developing
sumber daya manusia dinilai sejalan dengan peran Perseroan human capital competencies are considered to be in line
dalam mendukung peningkatan kualitas layanan kesehatan with the Company’s role in supporting the improvement of
nasional. Pada saat yang sama, perhatian terhadap efisiensi national healthcare services. At the same time, attention
penggunaan energi, pengelolaan limbah produksi, serta to energy efficiency, production waste management, and
penerapan praktik operasional yang lebih ramah lingkungan the implementation of more environmentally responsible
menunjukkan bahwa strategi pengembangan usaha Perseroan operational practices demonstrates that the Company’s
tidak hanya berorientasi pada pertumbuhan ekonomi, tetapi business development strategy is not solely focused on
juga mempertimbangkan keseimbangan antara kinerja bisnis, economic growth, but also takes into account the balance
tanggung jawab sosial, dan perlindungan lingkungan dalam between business performance, social responsibility, and
jangka panjang. environmental protection in the long term.
Pandangan atas Penerapan Opinion on the Implementation of
Tata Kelola Perusahaan Corporate Governance
Dewan Komisaris memandang bahwa penerapan tata The Board of Commissioners is of the view that the
kelola perusahaan di Perseroan telah dilaksanakan secara implementation of corporate governance within the Company
konsisten dan menjadi fondasi penting dalam mendukung has been carried out consistently and serves as an important
keberlanjutan usaha. Penerapan prinsip GCG memastikan foundation in supporting business sustainability. The
bahwa setiap kebijakan strategis dan keputusan operasional application of GCG principles ensures that every strategic
mempertimbangkan keseimbangan antara kinerja ekonomi, policy and operational decision takes into account a balance
tanggung jawab sosial, serta perlindungan lingkungan. between economic performance, social responsibility, and
Integrasi aspek keberlanjutan dalam pengelolaan Perseroan environmental protection. The integration of sustainability
dinilai telah mendukung terciptanya proses pengambilan aspects into the Company’s management is considered to have
keputusan yang lebih komprehensif, transparan, dan supported the creation of a more comprehensive, transparent,
berorientasi jangka panjang, sehingga aktivitas usaha and long-term-oriented decision-making process, such
Perseroan tidak hanya berfokus pada pencapaian kinerja that the Company’s business activities are not only focused
finansial, tetapi juga pada penciptaan nilai yang berkelanjutan on achieving financial performance, but also on creating
bagi para pemangku kepentingan. sustainable value for stakeholders.
Pandangan tersebut disertai penilaian bahwa struktur GCG This opinion is accompanied by the assessment that the GCG
telah berjalan secara efektif dalam menjalankan fungsi structure has been functioning effectively in carrying out its
masing-masing. Direksi bertanggung jawab atas pengelolaan respective roles. The Board of Directors is responsible for the
operasional dan pelaksanaan strategi Perseroan, sementara Company’s operational management and the execution of
Dewan Komisaris menjalankan fungsi pengawasan untuk its strategies, while the Board of Commissioners performs a
memastikan bahwa kebijakan yang diterapkan selaras dengan supervisory function to ensure that implemented policies are
prinsip GCG serta kepentingan jangka panjang Perseroan. Fungsi aligned with GCG principles and the Company’s long-term
pengawasan tersebut juga didukung oleh berbagai Komite dan interests. This supervisory function is also supported by a
Unit Pendukung, termasuk Komite Audit, Sekretaris Perusahaan, number of Committees and Supporting Units, including the Audit
serta Unit Audit Internal yang berperan dalam memastikan Committee, Corporate Secretary, and Internal Audit Unit, which
kepatuhan terhadap peraturan yang berlaku, peningkatan play roles in ensuring compliance with applicable regulations,
transparansi informasi, serta penguatan sistem pengendalian improving information transparency, and strengthening
internal. Mekanisme ini menciptakan sistem checks and internal control systems. This mechanism creates an effective
balances yang efektif dalam mendukung pengelolaan Perseroan system of checks and balances in supporting accountable and
secara akuntabel dan bertanggung jawab. responsible management of the Company.
Dewan Komisaris mencermati bahwa Perseroan juga The Board of Commissioners observes that the Company has
telah mengintegrasikan analisis risiko dan peluang terkait also integrated the analysis of risks and opportunities related
aspek ESG ke dalam sistem manajemen risiko perusahaan. to ESG aspects into its enterprise risk management system.
Risiko yang diidentifikasi membuka peluang strategis bagi The identified risks present strategic opportunities for the
Perseroan untuk meningkatkan inovasi produk, memperluas Company to improve product innovation, expand public access
akses masyarakat terhadap obat yang berkualitas, serta to quality medicines, and improve operational efficiency
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meningkatkan efisiensi operasional melalui praktik produksi through more responsible production practices. The Board of
yang lebih bertanggung jawab. Dewan Komisaris memandang Commissioners is of the view that such integration of ESG risk
bahwa integrasi pengelolaan risiko dan peluang ESG tersebut and opportunity management constitutes an important step
merupakan langkah penting dalam memperkuat ketahanan in strengthening the Company’s operational resilience while
operasional Perseroan sekaligus mendukung penciptaan nilai supporting the creation of sustainable long-term value.
jangka panjang yang berkelanjutan.
Penutup dan Apresiasi Closing and Appreciation
Menutup laporan ini, Dewan Komisaris menyampaikan In closing this report, the Board of Commissioners would
apresiasi kepada Direksi dan seluruh karyawan Perseroan like to extend our appreciation to the Board of Directors and
atas dedikasi dan kerja keras yang telah ditunjukkan all Company personnel for their dedication and hard work in
dalam menjalankan kegiatan usaha sepanjang tahun 2025. carrying out business activities throughout 2025. Appreciation
Penghargaan juga disampaikan kepada para Pemegang is also extended to the Shareholders, business partners,
Saham, mitra usaha, regulator, serta seluruh pemangku regulators, and all stakeholders for their continued trust and
kepentingan atas kepercayaan dan dukungan yang terus support for the Company. Such support and synergy from all
diberikan kepada Perseroan. Dukungan dan sinergi dari parties constitute an important foundation for the Company
seluruh pihak tersebut menjadi fondasi penting bagi Perseroan in maintaining business sustainability and strengthening its
dalam menjaga keberlanjutan usaha serta memperkuat contribution to the development of the pharmaceutical industry
kontribusi dalam mendukung pengembangan industri farmasi and the improvement of public health quality.
dan peningkatan kualitas kesehatan masyarakat.
Jakarta, April 2026
Atas nama Dewan Komisaris,
On behalf of the Board of Commissioners,
Robby Yulianto
Komisaris Utama
President Commissioner
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Dewan Komisaris
Board of Commissioners
4
2 3
1
1. Robby Yulianto 3. Charles D. Marpaung
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
2. Widjanarko Brotosaputro 4. Maura Linda Sitanggang
Komisaris Komisaris Independen
Commissioner Independent Commissioner
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Laporan Direksi
Board of Directors Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa We would like to extend our gratitude to Almighty God for
atas rahmat dan karunia-Nya sehingga Perseroan dapat His blessings and grace, which have enabled the Company
menjalankan kegiatan usaha sepanjang tahun buku 2025 to engage its business activities throughout the 2025
dengan kinerja yang tetap terjaga di tengah dinamika lingkungan financial year while maintaining its performance amid the
bisnis yang terus berkembang. Tahun ini ditandai oleh berbagai continuously evolving business environment. This year was
perubahan pada perekonomian global dan nasional yang marked by many different changes in the global and national
memengaruhi aktivitas usaha di berbagai sektor, termasuk economies that affected business activities across sectors,
industri farmasi. Ketidakpastian global yang dipengaruhi oleh including the pharmaceutical industry. Global uncertainties
tekanan geopolitik, volatilitas nilai tukar, serta penyesuaian driven by geopolitical pressures, exchange rate volatility, and
kebijakan moneter di berbagai negara turut membentuk adjustments in monetary policies across various countries
dinamika pasar. Di sisi lain, meningkatnya kesadaran masyarakat have shaped market dynamics. On the other hand, increasing
terhadap pentingnya kesehatan, profil demografi Indonesia, public awareness of the importance of health, Indonesia’s
investasi berkelanjutan pemerintah dalam memperluas cakupan demographic profile, the government’s continued investment
kesehatan nasional dan memperkuat infrastruktur kesehatan, in expanding national healthcare coverage and strengthening
perkembangan inovasi di bidang farmasi dan teknologi medis, healthcare infrastructure, advancements in pharmaceutical
serta pertumbuhan kebutuhan produk farmasi terus membuka and medical technology innovation, as well as growing demand
ruang pertumbuhan bagi Perseroan. for pharmaceutical products have continued to create growth
opportunities for the Company.
Dalam menghadapi kondisi tersebut, Perseroan menjalankan In response to these conditions, the Company has undertaken
berbagai langkah strategis untuk menjaga kesinambungan a number of different strategic initiatives to sustain business
pertumbuhan usaha melalui penguatan portofolio dan growth, including strengthening its portfolio and developing
pengembangan produk-produk farmasi, penguatan pharmaceutical products, improving synergies among entities
sinergi antar entitas dalam grup guna mengoptimalkan within the group to optimize business capabilities, and
kapabilitas bisnis, serta memperluas penetrasi pasar untuk expanding market penetration for the Company’s products.
produk-produk Perseroan. Upaya tersebut didukung oleh These efforts are supported by the strengthening of research
penguatan kegiatan penelitian dan pengembangan, optimalisasi and development activities, optimization of production
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Lee Yan Gwan
Direktur Utama
President Director
kapasitas produksi, serta penguatan tim penjualan dan pemasaran capacity, and strengthening of the sales and marketing teams
serta jaringan distribusi yang menjangkau berbagai wilayah. as well as distribution networks across various regions. The
Perjalanan Perseroan dalam merealisasikan langkah strategis Company’s journey in realizing these strategic initiatives is
tersebut secara ringkas kami sampaikan sebagai berikut. summarized as follows.
Tinjauan Makroekonomi dan Industri Macroeconomic and Industry Review
Perekonomian global sepanjang tahun 2025 menunjukkan Global economic conditions throughout 2025 remained
perkembangan yang dinamis di tengah dinamika geopolitik, dynamic amid geopolitical developments, financial market
volatilitas pasar keuangan, serta penyesuaian kebijakan volatility, and adjustments in monetary policies across various
moneter di berbagai negara. Aktivitas ekonomi dunia tumbuh countries. The global economy grew by approximately 3.3%,
sekitar 3,3%, relatif stabil dibandingkan tahun sebelumnya, relatively stable compared to the previous year, supported by
dengan dukungan investasi teknologi yang meningkat serta increased technology investment and still-accommodative
kondisi keuangan global yang masih akomodatif. Di sisi lain, global financial conditions. On the other hand, uncertainties
ketidakpastian perdagangan internasional, fluktuasi harga in international trade, fluctuations in commodity prices, and
komoditas, serta tekanan inflasi yang secara bertahap mulai inflationary pressures that gradually began to ease continued
mereda tetap membentuk dinamika ekonomi global sepanjang to shape global economic dynamics throughout the year. This
tahun. Stabilitas tersebut memberikan ruang bagi negara stability provided room for emerging economies, including
berkembang, termasuk Indonesia, untuk menjaga momentum Indonesia, to maintain growth momentum through stronger
pertumbuhan ekonomi melalui penguatan permintaan domestic demand and financial system stability.
domestik dan stabilitas sistem keuangan.
Di dalam negeri, kinerja ekonomi Indonesia tetap baik dengan Domestically, Indonesia’s economic performance remained
pertumbuhan sekitar 5,11% pada tahun 2025, meningkat favorable, with growth of approximately 5.11% in 2025, an
dibandingkan 5,03% pada tahun 2024, yang menunjukkan kinerja increase from 5.03% in 2024, reflecting solid performance
yang tetap solid dengan stabilitas makroekonomi yang terjaga, with well-maintained macroeconomic stability, supported by
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didukung oleh konsumsi rumah tangga, peningkatan investasi, household consumption, increased investment, and consistent
serta sinergi kebijakan fiskal dan moneter yang konsisten. Kondisi fiscal and monetary policy synergy. These conditions supported
tersebut memberikan dukungan terhadap perkembangan industri the development of the pharmaceutical industry, in line with
farmasi, seiring dengan meningkatnya kesadaran masyarakat increasing public awareness of the importance of health and
terhadap pentingnya kesehatan serta perluasan akses layanan expanded access to healthcare services. At the same time,
kesehatan. Di sisi lain, pemerintah juga terus mendorong the government continued to promote the strengthening of
penguatan kemandirian BBO sebagai agenda strategis nasional BBO independence as a national strategic agenda to reinforce
untuk memperkuat ketahanan industri farmasi domestik. Upaya the resilience of the domestic pharmaceutical industry. These
ini dilakukan melalui pengembangan kapasitas produksi BBO efforts include the development of domestic BBO production
dalam negeri, pembangunan ekosistem industri farmasi dari capacity, the establishment of an end-to-end pharmaceutical
hulu hingga hilir, serta dukungan kebijakan perdagangan dan industry ecosystem, and supportive trade and government
pengadaan pemerintah guna memastikan keberlanjutan pasar procurement policies to ensure market sustainability for the
bagi industri farmasi nasional. Peningkatan kebutuhan layanan national pharmaceutical industry. The increasing demand for
kesehatan berbasis rumah sakit serta penguatan sistem jaminan hospital-based healthcare services, along with the strengthening
kesehatan nasional mendorong permintaan terhadap produk of the national health insurance system, has driven demand for
farmasi domestik dan mendukung pertumbuhan pelaku industri domestic pharmaceutical products and supported the growth
yang memiliki kapabilitas produksi dan distribusi terintegrasi. of industry players with integrated production and distribution
capabilities.
Tantangan, Kendala, dan Isu-Isu Challenges, Constraints, and External
Eksternal Keberlanjutan yang Dihadapi Sustainability Issues Faced by
Perseroan the Company
Perkembangan kondisi makroekonomi dan dinamika industri Developments in macroeconomic conditions and the dynamics
farmasi sepanjang tahun 2025 juga diiringi oleh berbagai of the pharmaceutical industry throughout 2025 were also
tantangan eksternal yang memengaruhi keberlanjutan usaha accompanied by different external challenges affecting the
Perseroan. Dari sudut pandang ekonomi, ketidakpastian pasar sustainability of the Company’s business. From an economic
global dan domestik masih menjadi faktor yang memengaruhi perspective, uncertainty in both global and domestic
stabilitas permintaan serta daya beli masyarakat. Fluktuasi markets remained a factor influencing demand stability and
harga bahan baku farmasi, yang sebagian masih bergantung consumers’ purchasing power. Fluctuations in pharmaceutical
pada impor, turut memengaruhi struktur biaya produksi dan raw material prices, which still partly depend on imports, also
stabilitas rantai pasok Perseroan. Ketergantungan pada affected the Company’s production cost structure and supply
pemasok luar negeri juga menghadirkan risiko volatilitas chain stability. Dependence on overseas suppliers further
harga yang menuntut Perseroan untuk menerapkan strategi- exposed the Company to price volatility risks, requiring the
strategi untuk mengelola fluktuasi harga bahan baku dan implementation of strategies to manage raw material price
menjaga efisiensi operasional. Tantangan lain juga muncul fluctuations and maintain operational efficiency. Additional
dalam distribusi produk farmasi di wilayah geografis Indonesia challenges also arose in the distribution of pharmaceutical
yang luas, khususnya di daerah terpencil yang memerlukan products across Indonesia’s vast geographic landscape,
dukungan infrastruktur dan sistem logistik yang memadai. particularly in remote areas that require adequate infrastructure
and logistics systems.
Dari sisi sosial, industri farmasi menghadapi ekspektasi yang From a social perspective, the pharmaceutical industry faces
semakin tinggi dari masyarakat serta regulator terhadap increasingly high expectations from the public and regulators
keamanan, kualitas, dan transparansi informasi produk obat. regarding the safety, quality, and transparency of drug-related
Proses registrasi dan perizinan produk yang harus memenuhi information. Product registration and licensing processes,
standar keamanan dan kualitas yang ketat menjadikan tahapan which must comply with stringent safety and quality standards,
pengembangan dan peluncuran produk relatif kompleks. make product development and launch stages relatively
Peningkatan kesadaran masyarakat terhadap keamanan complex. Increasing public awareness of drug safety has
obat mendorong Perseroan untuk memperkuat sistem encouraged the Company to strengthen its pharmacovigilance
farmakovigilans, meningkatkan transparansi informasi produk, system, improve product information transparency, and
serta memastikan praktik produksi dan pemasaran yang sesuai ensure that production and marketing practices comply with
regulasi dan bertanggung jawab. Selain itu, risiko peredaran regulations and are conducted responsibly. In addition, the
produk palsu, penyimpanan obat yang tidak sesuai standar, risks of counterfeit products, improper storage of medicines,
serta distribusi yang tidak terkontrol menjadi isu penting yang and uncontrolled distribution represent important issues that
perlu diantisipasi guna menjaga integritas rantai distribusi serta must be anticipated to maintain the integrity of the distribution
kepercayaan masyarakat terhadap produk farmasi. chain and public trust in pharmaceutical products.
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Dari sudut pandang lingkungan, Perseroan juga menghadapi From an environmental perspective, the Company also faces
tuntutan yang semakin tinggi dalam pengelolaan dampak increasing demands in managing the environmental impacts of
lingkungan dari kegiatan operasional. Regulasi terkait pengelolaan its operational activities. Regulations related to the management
limbah B3, pengendalian emisi, serta standar pengelolaan of B3 waste, emissions control, and environmental management
lingkungan dalam proses produksi semakin diperketat dan standards in production processes are becoming more
terus berkembang secara dinamis. Kondisi tersebut mendorong stringent and continue to evolve dynamically. These conditions
Perseroan untuk meningkatkan efektivitas pengelolaan limbah, encourage the Company to improve the effectiveness of waste
efisiensi penggunaan energi dan sumber daya, serta kepatuhan management, improve energy and resource efficiency, and
terhadap berbagai ketentuan lingkungan yang berlaku. Demikian ensure compliance with applicable environmental regulations.
pula peningkatan perhatian investor, mitra bisnis, serta regulator Similarly, growing attention from investors, business partners,
terhadap praktik ESG turut memperkuat pentingnya pengelolaan and regulators toward ESG practices further reinforces the
dampak lingkungan secara lebih terukur dan transparan. Berbagai importance of managing environmental impacts in a more
tantangan eksternal tersebut menjadi landasan bagi Perseroan measurable and transparent manner. These different external
dalam merumuskan langkah strategis untuk memperkuat praktik challenges serve as the foundation for the Company in
keberlanjutan yang terintegrasi dengan kegiatan operasional dan developing strategic initiatives to strengthen sustainability
pengembangan usaha. practices that are integrated with its operations and business
development.
Respons Perseroan melalui Penerapan The Company’s Response through the
Strategi, Kebijakan Strategis, dan Nilai- Implementation of Strategies, Strategic
Nilai Keberlanjutan Policies, and Sustainability Values
Berbagai tantangan eksternal yang memengaruhi dinamika A number of different external challenges affecting the dynamics
industri farmasi tersebut mendorong Perseroan untuk of the pharmaceutical industry have prompted the Company to
memperkuat respons strategis yang terintegrasi dengan strengthen its strategic response by integrating sustainability
prinsip keberlanjutan dalam setiap aktivitas usaha. Dari principles into all business activities. From an economic
sudut pandang ekonomi, Perseroan mengarahkan strategi perspective, the Company has directed its business strategy
bisnis pada penguatan daya saing dan optimalisasi kinerja toward improving competitiveness and optimizing operational
operasional melalui perluasan cakupan pasar di tingkat performance through the expansion of market coverage at
nasional maupun internasional serta peningkatan efektivitas both national and international levels, as well as improving the
aktivitas pemasaran. Struktur Tim Sales dan Marketing effectiveness of marketing activities. The Sales and Marketing
disusun secara lebih spesifik untuk meningkatkan fokus Team structure has been organized more specifically to increase
pengembangan segmen pasar sesuai dengan dinamika dan focus on the development of market segments in line with
tren pasar, serta memperkuat penetrasi produk di berbagai market dynamics and trends, as well as to strengthen product
wilayah. Upaya ini juga didukung oleh penguatan portofolio penetration across various regions. These efforts are further
produk, peningkatan efisiensi rantai pasok, serta optimalisasi supported by strengthening the product portfolio, improving
jaringan dan saluran distribusi guna memastikan ketersediaan supply chain efficiency, and optimizing distribution networks
produk farmasi secara lebih luas dan merata bagi masyarakat. and channels to ensure broader and more equitable availability
of pharmaceutical products to the public.
Sejalan dengan strategi tersebut, Perseroan memperkuat In line with this strategy, the Company has strengthened synergies
sinergi antar entitas dalam PYFA Group, termasuk melalui among entities within the PYFA Group, including through the
akuisisi Probiotec Pty Ltd guna memperluas akses pasar dan acquisition of Probiotec Pty Ltd to expand market access and
meningkatkan kapabilitas operasional secara terintegrasi. improve integrated operational capabilities. This synergy provides
Sinergi ini membuka peluang bagi Perseroan untuk memperluas opportunities for the Company to expand the distribution reach of
jangkauan distribusi produk farmasi ke berbagai pasar regional, pharmaceutical products into various regional markets, including
termasuk kawasan Asia Tenggara, dengan memanfaatkan Southeast Asia, by leveraging complementary networks, strategic
jaringan, hubungan strategis, serta kapabilitas operasional relationships, and operational and production capabilities. Such
dan produksi yang saling melengkapi. Kolaborasi tersebut collaboration includes the development of product innovation
mencakup pengembangan inovasi produk melalui investasi through joint investments in research, clinical trials, technology
bersama dalam penelitian, uji klinis, transfer teknologi, serta transfer, and the strengthening of manufacturing quality
penguatan standar kualitas manufaktur, termasuk peluang standards, including opportunities for the implementation of
implementasi sertifikasi internasional. Selain memperkaya international certifications. In addition to enriching the product
portofolio produk melalui pengembangan produk farmasi, portfolio through pharmaceutical product development,
sinergi operasional ini juga memberikan potensi efisiensi this operational synergy also offers potential efficiencies in
dalam pengadaan, logistik, dan skala produksi, sekaligus procurement, logistics, and production scale, while strengthening
memperkuat posisi Perseroan dalam membangun ekosistem the Company’s position in building a more competitive regional
bisnis yang lebih kompetitif di tingkat regional. business ecosystem.
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Langkah strategis ini didukung dengan penyelesaian This strategic initiative is supported by the completion of the
konsolidasi fasilitas Probiotec Pty Ltd di New South Wales, consolidation of Probiotec Pty Ltd’s facilities in New South
Australia. Proyek ini mengintegrasikan 4 (empat) lokasi fasilitas Wales, Australia. The project integrates 4 (four) previous facility
sebelumnya ke dalam satu fasilitas terpadu seluas sekitar locations into a single integrated facility covering approximately
36.000 m2, yang dirancang sebagai fasilitas pengemasan 36,000 m² area, designed as Australia’s largest integrated and
obat terbesar di Australia yang terintegrasi serta berteknologi high-technology pharmaceutical packaging facility. This new
tinggi. Fasilitas baru ini difokuskan untuk mendukung kegiatan facility is focused on supporting co-packing activities for
co-packing produk obat-obatan dan produk FMCG dengan medicines and FMCG products in accordance with international
standar internasional. Konsolidasi fasilitas ini diharapkan dapat standards. The consolidation is expected to improve operational
meningkatkan efisiensi operasional sekaligus memperkuat efficiency while strengthening the Company’s capabilities in
kapabilitas Perseroan dalam mendukung ekspansi pasar. supporting market expansion. In addition, the facility has been
Selain itu, fasilitas tersebut dirancang dengan konsep green designed with a green design concept and the utilization of
design dan pemanfaatan energi terbarukan guna mendukung renewable energy to support more sustainable production
praktik produksi yang lebih berkelanjutan. Fasilitas ini telah practices. This facility has commenced operations at the end
mulai beroperasi pada akhir tahun 2025. Selain itu, lini 3 (tiga) of 2025. In addition, the 3 (third) sterile line facility of PT Ethica
fasilitas steril PT Ethica Industri Farmasi telah juga diselesaikan Industri Farmasi was also completed in 2025, with commercial
pada tahun 2025, dengan target operasional komersial dimulai operations targeted to commence in 2026.
pada tahun 2026.
Dari sisi sosial, Perseroan menempatkan nilai tanggung jawab, From a social perspective, the Company places the values
inovasi, serta kepedulian terhadap kesehatan masyarakat of responsibility, innovation, and care for public health as
sebagai fondasi utama dalam menjalankan kegiatan usaha fundamental principles in conducting its business activities
di industri farmasi. Perseroan terus memperkuat kontribusi in the pharmaceutical industry. The Company continues to
terhadap pencapaian SDGs, khususnya poin 3 (tiga) tentang strengthen its contribution to the achievement of the SDGs,
Kehidupan Sehat dan Sejahtera, melalui penyediaan produk particularly goal 3 (three) on Good Health and Well-being, through
farmasi yang berkualitas, aman, dan terjangkau. Penguatan the provision of quality, safe, and affordable pharmaceutical
standar kualitas produk, peningkatan transparansi informasi products. Strengthening product quality standards, improving
obat, serta pengembangan layanan yang mendukung kebutuhan transparency of medicine information, and developing services
tenaga kesehatan dan pasien menjadi bagian dari upaya that support the needs of healthcare professionals and patients
Perseroan dalam menciptakan nilai tambah bagi masyarakat form part of the Company’s efforts to create added value for
sekaligus mendukung perkembangan industri farmasi nasional society while supporting the advancement of a more developed
yang lebih maju dan berdaya saing. and competitive national pharmaceutical industry.
Dari perspektif lingkungan hidup, Perseroan memastikan From an environmental perspective, the Company ensures that
bahwa seluruh proses operasional tetap selaras dengan all operational processes remain aligned with sustainability
prinsip keberlanjutan melalui penerapan praktik produksi yang principles through the implementation of more environmentally
lebih bertanggung jawab terhadap lingkungan. Pengelolaan responsible production practices. Production waste
limbah produksi, pengendalian emisi, serta peningkatan management, emissions control, and improved efficiency in
efisiensi penggunaan energi dan sumber daya dilakukan the use of energy and resources are carried out on an ongoing
secara berkelanjutan untuk meminimalkan dampak lingkungan basis to minimize the environmental impact of operations.
dari kegiatan operasional. Pendekatan ini juga mencerminkan This approach also reflects the Company’s efforts to adapt
upaya Perseroan dalam menyesuaikan diri dengan to evolving environmental regulations and the increasing
perkembangan regulasi lingkungan serta meningkatnya attention of stakeholders toward sustainable business
perhatian pemangku kepentingan terhadap praktik bisnis practices. The implementation of these strategies is carried
yang berkelanjutan. Implementasi berbagai strategi tersebut out in a structured manner through the active role of the Board
dilaksanakan secara terarah melalui peran aktif Direksi dalam of Directors in developing strategic policies and ensuring their
merumuskan kebijakan strategis serta memastikan efektivitas effective execution across all levels of the organization.
pelaksanaannya di seluruh lini organisasi.
Peran Direksi dalam Perumusan dan Role of the Board of Directors in
Implementasi Strategi, Kebijakan the Development and Implementation
Strategis, dan Nilai-Nilai Keberlanjutan of Strategies, Strategic Policies, and
Sustainability Values
Perumusan dan implementasi berbagai strategi keberlanjutan The development and implementation of a number of
dijalankan melalui peran aktif dan komitmen Direksi dalam sustainability strategies are carried out through the active role
memastikan perumusan kebijakan dan pelaksanaan program and commitment of the Board of Directors in ensuring that
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berjalan secara terarah dan terukur. Direksi memegang policy development and program execution are conducted in
tanggung jawab utama dalam menetapkan arah strategis a structured and measurable manner. The Board of Directors
Perseroan dengan menyusun roadmap keberlanjutan yang holds primary responsibility for determining the Company’s
selaras dengan dinamika industri farmasi, perkembangan strategic direction by establishing a Sustainability Roadmap
regulasi, serta arah kebijakan pemerintah di sektor kesehatan aligned with the dynamics of the pharmaceutical industry,
dan lingkungan. Dalam proses yang dilakukan Direksi untuk regulatory developments, and the direction of government
memastikan implementasi strategi keberlanjutan Perseroan policies in the health and environmental sectors. In the process
berjalan dengan baik, ditetapkan Key Performance Indicator undertaken by the Board of Directors to ensure the effective
(“KPI”) yang spesifik dan terukur sebagai dasar pemantauan implementation of the Company’s sustainability strategies,
efektivitas implementasi strategi di seluruh lini organisasi, specific and measurable Key Performance Indicators (“KPIs”)
sekaligus memastikan integrasi prinsip keberlanjutan dalam are established as the basis for monitoring the effectiveness of
pengambilan keputusan bisnis, pengelolaan operasional, serta strategy implementation across all levels of the organization,
pengembangan produk dan pasar. Penguatan koordinasi lintas while ensuring the integration of sustainability principles
fungsi, pemantauan kinerja secara berkala, serta evaluasi into business decision-making, operational management,
terhadap pencapaian program juga menjadi bagian dari peran and product and market development. Strengthening cross-
Direksi dalam memastikan bahwa setiap inisiatif strategis dapat functional coordination, conducting periodic performance
memberikan dampak yang optimal bagi pertumbuhan usaha monitoring, and evaluating program achievements also form
sekaligus mendukung praktik bisnis yang bertanggung jawab. part of the Board of Directors’ role in ensuring that each
strategic initiative delivers optimal impact on business growth
while supporting responsible business practices.
Analisis Kinerja dan Target Analysis of the Company’s Sustainability
Keberlanjutan Perseroan Performance and Targets
Pelaksanaan strategi keberlanjutan yang dirumuskan dan The implementation of sustainability strategies developed
diimplementasikan oleh Direksi tercermin pada capaian and executed by the Board of Directors is reflected in the
kinerja Perseroan sepanjang tahun 2025. Dari perspektif Company’s performance achievements throughout 2025.
ekonomi, Perseroan mencatatkan pendapatan neto sebesar From an economic perspective, the Company recorded net
Rp2,76 triliun, meningkat sebesar 43,71% atau setara Rp839,61 revenues of Rp2.76 trillion, representing an increase of 43.71%
miliar dibandingkan dengan capaian tahun sebelumnya or equivalent to Rp839.61 billion compared to Rp1.92 trillion
sebesar Rp1,92 triliun. Lonjakan penjualan ini didorong oleh in the previous year. This surge in sales was driven by the
ekspansi bisnis manufaktur farmasi. Kinerja operasional juga expansion of the pharmaceutical manufacturing business.
menunjukkan peningkatan dengan laba bruto sebesar Rp 583,14 Operational performance also improved, with gross profit
miliar dan EBITDA mencapai Rp203,74 miliar. Dalam rangka reaching Rp583.14 billion and EBITDA amounting to Rp203.74
memperkuat struktur permodalan dan mendukung kebutuhan billion. In order to strengthen its capital structure and support
pendanaan usaha jangka panjang, Perseroan juga melakukan long-term business funding needs, the Company also issued
penerbitan Obligasi Berkelanjutan II Pyridam Farma Tahap Pyridam Farma Continuous Bonds II Phase I Year 2025, as
I Tahun 2025, yang menjadi bagian dari strategi penguatan part of its strategy to increase financial capacity to support
kapasitas finansial guna mendukung pengembangan bisnis sustainable business development. This initiative reinforces
secara berkelanjutan. Langkah ini memperkuat fondasi the Company’s growth foundation while increasing flexibility
pertumbuhan Perseroan sekaligus meningkatkan fleksibilitas to support business expansion and product innovation in an
dalam mendukung ekspansi usaha dan inovasi produk di increasingly competitive pharmaceutical industry.
industri farmasi yang semakin kompetitif.
Dari sisi sosial, Perseroan terus memperluas kontribusi terhadap From a social perspective, the Company continues to expand
peningkatan kualitas kesehatan masyarakat melalui penguatan its contribution to improving public health quality through
inovasi produk farmasi serta berbagai program tanggung jawab strengthened pharmaceutical product innovation and a number
sosial. Perseroan melalui Entitas Anak, Ethica, meluncurkan of different corporate social responsibility programs. Through
produk Capneu Caffeine Citrate yang ditujukan untuk mengatasi its Subsidiary, Ethica, the Company launched Capneu Caffeine
henti napas (apnea) primer pada bayi prematur, sebagai bagian Citrate, a product intended to treat primary apnea in premature
dari upaya mendukung peningkatan kualitas layanan kesehatan infants, as part of its efforts to support the improvement of
neonatal. Perseroan juga menjalin kemitraan strategis dengan neonatal healthcare services. The Company also established
Genewel Co Ltd sebagai distributor eksklusif untuk sejumlah a strategic partnership with Genewel Co Ltd as the exclusive
produk unggulan, termasuk Medifoam, Welpass, dan Guardix-SG distributor for several flagship products, including Medifoam,
di Indonesia serta kawasan Asia Tenggara. Selain itu, Perseroan Welpass, and Guardix-SG in Indonesia and the Southeast Asian
melaksanakan 15 (lima belas) program CSR yang berfokus pada region. In addition, the Company implemented 15 (fifteen) CSR
peningkatan kesehatan masyarakat, seperti distribusi vitamin programs focused on improving public health, such as the
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dan dukungan nutrisi kepada masyarakat di berbagai wilayah. distribution of vitamins and nutritional support to communities
Program tersebut juga mencakup pemberian bantuan vitamin across various regions. These programs also included the
bagi korban bencana banjir melalui kolaborasi dengan berbagai provision of vitamin assistance for flood victims in collaboration
lembaga nasional, serta penyediaan dukungan nutrisi guna with a number of national institutions, as well as the provision
meningkatkan daya tahan tubuh masyarakat. of nutritional support to increase community immunity.
Sementara itu, dari perspektif lingkungan, Perseroan terus Meanwhile, from an environmental perspective, the
memperkuat praktik operasional yang lebih bertanggung jawab Company continues to strengthen more responsible
melalui pengelolaan dampak lingkungan secara terukur dan operational practices through the measured and sustainable
berkelanjutan. Upaya tersebut dilakukan melalui peningkatan management of environmental impacts. These efforts are
efisiensi penggunaan energi, pengelolaan limbah produksi carried out through improving energy efficiency, managing
sesuai standar yang berlaku, serta penerapan prosedur production waste in accordance with applicable standards,
operasional yang mendukung praktik produksi yang lebih and implementing operational procedures that support more
ramah lingkungan. Perseroan juga melaksanakan berbagai environmentally friendly production practices. The Company
kegiatan pelestarian lingkungan sebagai bagian dari kontribusi also carried out many different environmental conservation
terhadap ketahanan ekosistem, antara lain melalui program activities as part of its contribution to ecosystem resilience,
penanaman mangrove di kawasan Mangrove Pluit untuk including mangrove planting programs in the Mangrove Pluit
mitigasi risiko abrasi dan banjir rob, kegiatan penghijauan area to mitigate abrasion and tidal flooding risks, reforestation
dan penanaman pohon bersama Al-Azhar di Gunung Munara, and tree planting activities with Al-Azhar in Gunung Munara,
Bogor, guna mendukung stabilitas lahan, serta partisipasi Bogor, to support land stability, as well as participation in tree
dalam penanaman pohon di kawasan Gunung Halimun planting in the Gunung Halimun Salak area as an effort to
Salak sebagai upaya penguatan ketahanan lingkungan dan strengthen environmental resilience and protect surrounding
perlindungan masyarakat sekitar. Berbagai inisiatif tersebut communities. These initiatives reflect the Company’s efforts
mencerminkan upaya Perseroan dalam mengintegrasikan to integrate sustainability principles into its operational
prinsip keberlanjutan dalam aktivitas operasional sekaligus activities while strengthening its contribution to sustainable
memperkuat kontribusi terhadap pembangunan berkelanjutan. development.
Prospek Keberlanjutan Perseroan The Company’s Sustainability Prospects
Capaian kinerja dan berbagai inisiatif keberlanjutan yang The performance achievements and a number of sustainability
telah dilaksanakan sepanjang tahun 2025 menjadi fondasi initiatives implemented throughout 2025 serve as a foundation
bagi Perseroan dalam memperkuat arah pengembangan for the Company to strengthen its direction for sustainable
usaha yang berkelanjutan pada periode mendatang. Dari business development in the coming period. From an economic
perspektif ekonomi, prospek industri farmasi nasional masih perspective, the outlook for the national pharmaceutical
menunjukkan potensi pertumbuhan yang positif seiring industry continues to show positive growth potential, in line
meningkatnya kebutuhan layanan kesehatan, perkembangan with increasing demand for healthcare services, advancements
teknologi medis, serta penguatan sistem kesehatan nasional. in medical technology, and the strengthening of the national
Peningkatan kesadaran masyarakat terhadap kesehatan, healthcare system. Rising public awareness of health,
profil demografi Indonesia, pertumbuhan kelas menengah, Indonesia’s demographic profile, the growth of the middle class,
serta program pemerintah dalam memperkuat kemandirian and government programs to strengthen the independence of
industri farmasi domestik membuka peluang bagi perusahaan the domestic pharmaceutical industry create opportunities for
farmasi untuk memperluas portofolio produk dan memperkuat pharmaceutical companies to expand their product portfolios
kapasitas produksi dalam negeri. Dengan mempertimbangkan and increase domestic production capacity. Taking these
kondisi tersebut serta posisi Perseroan sebagai perusahaan conditions into account, along with the Company’s position
farmasi terintegrasi yang mencakup pengembangan produk, as an integrated pharmaceutical company encompassing
manufaktur, dan komersialisasi, prospek usaha Perseroan pada product development, manufacturing, and commercialization,
tahun 2026 tetap positif. Perseroan akan terus memperkuat the Company’s business outlook for 2026 remain positive.
daya saing melalui pengembangan inovasi produk, The Company will continue to strengthen its competitiveness
peningkatan kapabilitas penelitian dan pengembangan, serta through the development of product innovation, improvement
optimalisasi jaringan dan saluran distribusi guna memperluas of research and development capabilities, and optimization of
akses masyarakat terhadap produk farmasi yang berkualitas. distribution networks and channels to expand public access to
quality pharmaceutical products.
Dari sisi sosial, prospek keberlanjutan Perseroan diarahkan From a social perspective, the Company’s sustainability
pada peningkatan kontribusi terhadap kualitas kesehatan outlook is directed toward increasing its contribution to
masyarakat melalui penyediaan produk farmasi yang aman, public health quality through the provision of safe, effective,
efektif, dan terjangkau. Perseroan juga memandang penting and affordable pharmaceutical products. The Company also
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penguatan kolaborasi dengan berbagai pemangku kepentingan recognizes the importance of strengthening collaboration
di sektor farmasi guna mendukung pengembangan inovasi with various stakeholders in the pharmaceutical sector to
dan peningkatan kualitas layanan. Selain itu, peningkatan support innovation development and improve service quality.
kompetensi sumber daya manusia, penguatan budaya kerja In addition, the improvement of human capital competencies,
yang berorientasi pada integritas dan profesionalisme, serta strengthening of a work culture based on integrity and
pelaksanaan program CSR yang berkelanjutan akan terus professionalism, and the implementation of sustainable CSR
menjadi bagian penting dalam menciptakan nilai tambah bagi programs will continue to be integral in creating added value
masyarakat sekaligus memperkuat peran Perseroan dalam for society while reinforcing the Company’s role within the
ekosistem kesehatan nasional. national healthcare ecosystem.
Sementara itu, dari perspektif lingkungan, arah keberlanjutan Meanwhile, from an environmental perspective, the
Perseroan akan terus difokuskan pada penguatan praktik Company’s sustainability direction will continue to focus on
operasional yang lebih efisien dan bertanggung jawab terhadap strengthening operational practices that are more efficient
lingkungan. Upaya peningkatan efisiensi penggunaan energi, and environmentally responsible. Efforts to improve energy
pengelolaan limbah yang lebih efektif, serta penerapan teknologi efficiency, implement more effective waste management, and
produksi yang lebih ramah lingkungan menjadi bagian penting adopt more environmentally friendly production technologies
dalam mendukung operasional yang berkelanjutan. Perseroan are key components in supporting sustainable operations. The
juga akan terus menyesuaikan praktik operasional dengan Company will also continue to align its operational practices
perkembangan regulasi lingkungan serta meningkatnya with evolving environmental regulations and increasing
perhatian pemangku kepentingan terhadap praktik bisnis stakeholder attention toward sustainable business practices.
yang berkelanjutan. Penguatan komitmen tersebut diharapkan Strengthening this commitment is expected to support the
dapat mendukung terciptanya keseimbangan antara creation of a balance between business growth, environmental
pertumbuhan usaha, perlindungan lingkungan, serta kontribusi protection, and sustainable social contributions, which will be
sosial yang berkelanjutan, yang selanjutnya akan didukung further reinforced through the implementation of structured
melalui penerapan tata kelola keberlanjutan yang terstruktur and integrated sustainability governance across all levels of
dan terintegrasi di seluruh lini organisasi. the organization.
Penerapan Tata Kelola Keberlanjutan Implementation of Sustainability
Governance
Arah pengembangan keberlanjutan Perseroan yang telah The Company’s sustainability development direction as
diuraikan sebelumnya didukung oleh penerapan tata kelola outlined above is supported by the implementation of
keberlanjutan yang terstruktur dan terintegrasi dalam sistem structured and integrated sustainability governance within
pengelolaan perusahaan. Perseroan menempatkan tata kelola the corporate management system. The Company places
keberlanjutan sebagai bagian penting dari strategi bisnis guna sustainability governance as an integral part of its business
memastikan bahwa setiap kebijakan dan keputusan operasional strategy to ensure that every policy and operational decision
mempertimbangkan keseimbangan antara kinerja ekonomi, takes into account a balance between economic performance,
dampak sosial, serta kelestarian lingkungan. Integrasi aspek social impact, and environmental preservation. ESG aspects
ESG dilakukan secara menyeluruh dalam proses pengambilan are comprehensively integrated into the decision-making
keputusan, mulai dari perencanaan strategis, pengelolaan process, from strategic planning and operational management
operasional, hingga hubungan dengan pemangku kepentingan. to stakeholder engagement. This approach ensures that
Pendekatan ini memastikan bahwa aktivitas usaha tidak hanya business activities are not solely focused on financial growth,
berorientasi pada pertumbuhan finansial, tetapi juga memberikan but also on delivering sustainable value to society and the
nilai tambah yang berkelanjutan bagi masyarakat dan lingkungan. environment.
Penerapan tata kelola keberlanjutan juga diperkuat melalui The implementation of sustainability governance is further
struktur tata kelola perusahaan yang melibatkan RUPS, strengthened through the corporate governance structure
Dewan Komisaris, dan Direksi sebagai organ utama yang involving the GMS, the Board of Commissioners, and the Board
menjalankan fungsi pengawasan, pengelolaan, serta of Directors as the main organs responsible for supervision,
pengambilan keputusan strategis. Dewan Komisaris management, and strategic decision-making. The Board of
menjalankan fungsi pengawasan terhadap implementasi Commissioners performs a supervisory function over the
kebijakan dan strategi keberlanjutan, sementara Direksi implementation of sustainability policies and strategies, while
bertanggung jawab memastikan pelaksanaan program secara the Board of Directors is responsible for ensuring the effective
efektif dalam kegiatan operasional sehari-hari. Peran ini execution of programs in day-to-day operations. These roles
didukung oleh berbagai fungsi pengendalian internal, seperti are supported by internal control functions, including the Audit
Komite Audit, Sekretaris Perusahaan, serta Unit Audit Internal Committee, Corporate Secretary, and Internal Audit Unit, which
yang memastikan kepatuhan terhadap regulasi, transparansi ensure regulatory compliance, information transparency, and
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informasi, dan penguatan sistem pengendalian internal. the strengthening of internal control systems. This governance
Struktur tata kelola tersebut membentuk mekanisme checks structure establishes an effective system of checks and
and balances yang mendukung pengelolaan perusahaan balances that supports accountable, transparent, and long-
secara akuntabel, transparan, dan berorientasi jangka panjang. term-oriented corporate management.
Dalam mendukung penerapan tata kelola keberlanjutan, In supporting the implementation of sustainability governance,
Perseroan mengintegrasikan analisis risiko dan peluang the Company integrates ESG risk and opportunity analysis
ESG ke dalam sistem manajemen risiko perusahaan. Risiko into its enterprise risk management system. Identified risks
yang diidentifikasi mencakup antara lain keamanan produk include, among others, product safety and potential product
dan potensi penarikan obat, kepatuhan terhadap regulasi recalls, compliance with pharmaceutical regulations and good
farmasi dan praktik manufaktur yang baik, integritas rantai manufacturing practices, supply chain integrity, the risk of
pasok, risiko pemalsuan produk, efisiensi energi dan emisi, counterfeit products, energy efficiency and emissions, as well
serta integritas praktik pemasaran dan etika bisnis. Di sisi as the integrity of marketing practices and business ethics.
lain, analisis tersebut juga membuka peluang strategis bagi On the other hand, such analysis also presents strategic
Perseroan untuk meningkatkan inovasi dalam riset dan opportunities for the Company to enhance innovation in
pengembangan, memperluas akses obat yang berkualitas, research and development, expand access to quality medicines,
meningkatkan efisiensi proses produksi, serta memperkuat improve production process efficiency, and strengthen supply
pengelolaan rantai pasok sesuai standar internasional. chain management in accordance with international standards.
Integrasi pengelolaan risiko ESG ini memungkinkan Perseroan The integration of ESG risk management enables the Company
menjaga ketahanan operasional sekaligus memastikan bahwa to maintain operational resilience while ensuring that every
setiap keputusan strategis mempertimbangkan dampak strategic decision takes into account balanced economic,
ekonomi, sosial, dan lingkungan secara seimbang. social, and environmental impacts.
Penutup dan Apresiasi Closing and Appreciation
Sebagai penutup, Direksi menyampaikan apresiasi yang setinggi- In closing, the Board of Directors would like to extend our
tingginya kepada seluruh jajaran manajemen dan karyawan highest appreciation to all members of management and the
Perseroan atas dedikasi, profesionalisme, serta komitmen yang Company’s personnel for their dedication, professionalism,
terus ditunjukkan dalam menjalankan berbagai strategi dan and continued commitment in implementing various
program kerja sepanjang tahun 2025. Direksi juga menyampaikan strategies and work programs throughout 2025. The Board
penghargaan kepada Dewan Komisaris atas arahan, pengawasan, of Directors also conveys our appreciation to the Board of
serta masukan strategis yang senantiasa diberikan dalam Commissioners for its guidance, supervision, and strategic
mendukung pengelolaan Perseroan secara prudent dan input consistently provided in supporting the prudent and
berkelanjutan. Ucapan terima kasih yang tulus juga kami sustainable management of the Company. Our sincere
sampaikan kepada para Pemegang Saham, mitra usaha, regulator, gratitude is also extended to Shareholders, business partners,
pelanggan, serta seluruh pemangku kepentingan eksternal yang regulators, customers, and all external stakeholders for their
telah memberikan kepercayaan, dukungan, dan kerja sama yang continued trust, support, and cooperation with the Company.
berkelanjutan kepada Perseroan. Dukungan dan kolaborasi Such support and collaboration with all stakeholders form an
yang terjalin dengan seluruh pemangku kepentingan tersebut essential foundation for the Company to continue its efforts
menjadi fondasi penting bagi Perseroan dalam melanjutkan upaya in delivering quality pharmaceutical products and creating
menghadirkan produk farmasi yang berkualitas serta menciptakan sustainable value for all parties.
nilai tambah yang berkelanjutan bagi seluruh pihak.
Jakarta, April 2026
Atas nama Direksi,
On behalf of the Board of Directors,
Lee Yan Gwan
Direktur Utama
President Director
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Direksi
Board of Directors
5
3
2 1 4
1. Lee Yan Gwan 4. Sinta Lestari Ningsih
Direktur Utama Direktur
President Director Director
2. Bedjo Stefanus 5. Antes Eko Prasetio
Direktur Direktur
Director Director
3. Yenfrino Gunadi
Direktur
Director
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PROFIL PERUSAHAAN
Company Profile
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Identitas Perusahaan
Company Identity
Nama [GRI 2-1] Tanggal Pendirian
Name Date of Establishment
PT Pyridam Farma Tbk 27 November 1976
November 27, 1976
Perubahan Nama Alasan Perubahan Nama
Change of Name Reason for Change of Name
PT Pyridam Dalam rangka perubahan status menjadi perusahaan
terbuka (go public).
PT Pyridam Farma Tbk In connection with the change of the Company’s
status to a public company (go public).
Alamat dan Kontak [POJK C.2] [GRI 2-1] Kontak dan Sosial Media
Address and Contact Contact and Social Media
Kantor Utama / Head Office @pyfagroup
Sinar Mas Land Plaza Sudirman Lt. 12 / 12th Floor https://www.linkedin.com/company/pt-pyridamfarma-tbk/
Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01
www.pyfa.co.id
Kuningan, Karet
Jakarta Selatan / South Jakarta 12920 (62-21) 509-91067
Pabrik / Factory
Jl. Hanjawar Pacet Surat Elektronik
Pacet, Cianjur E-Mail
Jawa Barat 43253
Hubungan Investor : corsec@pyfa.co.id
Investor Relation
Jumlah Karyawan Hubungan Media : corcomm@pyfa.co.id
per 31 Desember 2025 Media Relation
Total Employees as of Karier : hr.corporate@pyfa.co.id
December 31, 2025 Career
Pria / Male : 1.423 orang / people Farmakovigilans : pv.safety@pyfa.co.id
Pharmacovigilance
Wanita / Female : 1.297 orang / people
Dasar Perubahan Nama Dasar Hukum Pendirian
Basis for the Name Change Legal Basis of Establishment
Akta Berita Acara Perseroan No. 267, tanggal Akta Pendirian No. 31 tanggal 27 November 1976, yang dibuat
23 Desember 2000, yang dibuat di hadapan Tse Min di hadapan Tan Thong Kie, Notaris di Jakarta, sebagaimana yang
Suhardi, S.H., Notaris di Jakarta yang telah disetujui telah mendapatkan pengesahan dari Menteri Kehakiman Republik
oleh Menteri Kehakiman dan Hak Asasi Manusia Indonesia berdasarkan Surat Keputusan No. Y.A.5/118/3, tanggal
Republik Indonesia berdasarkan Surat Keputusan 17 Maret 1977 dan telah didaftarkan di Pengadilan Negeri Jakarta
No. C-00321HT.01.04.TH.2001, tanggal 25 April 2001. dalam Buku Register No. 1303 tanggal 4 April 1977, sebagaimana
telah diumumkan pada Tambahan Berita Negara Republik
Indonesia No. 801 pada Berita Negara Republik Indonesia No. 102
tanggal 23 Desember 1977.
Deed of Minutes of the Company No. 267, dated Deed of Establishment No. 31, dated November 27, 1976,
December 23, 2000, made before Tse Min Suhardi, S.H., made before Tan Thong Kie, Notary in Jakarta, as approved by
Notary in Jakarta, which has been approved by the Minister Minister of Justice of the Republic of Indonesia through Decree
of Law and Human Rights of the Republic of Indonesia No. Y.A.5/118/3, dated March 17, 1977 and has been registered
based on Decree No. C-00321HT.01.04.TH.2001, dated at Jakarta District Court in the registry book No. 1303, dated
April 25, 2001. April 4, 1977, as promulgated on the Supplement to the State
Gazette of the Republic of Indonesia No. 801 in the State Gazette
of the Republic of Indonesia No. 102 dated December 23, 1977.
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Kepemilikan Saham per 31 Desember 2025 [GRI 2-1] 34,45%
Share Ownership as of December 31, 2025
Rejuve Global Investment Pte. Ltd.
PT Asuransi Jiwa Starinvestama
Publik (masing-masing di bawah 5%)
Public (each is below 5%)
Tanggal Pencatatan Saham 5,10% 60,45%
Share Listing Date
16 Oktober 2001
October 16, 2001
Jenis Badan Hukum [GRI 2-1] Kode Saham
Legal Entity Type Ticker Code
Perseroan Terbatas
Limited Liability Company
PYFA
Pabrik Entitas Anak [GRI 2-1] Modal Dasar
Subsidiaries’ Factories Authorized Capital
PT Ethica Industri Farmasi
Jl. Science Timur 2
Rp3.800.000.000.000,00
Kawasan Industri Jababeka Tahap V Blok B1B1
Desa Jayamukti, Kec. Cikarang Pusat, Bekasi Modal Disetor per 31 Desember 2025
PT Holi Pharma
Jl. Mahar Martanegara No. 100
Paid-Up Capital as of December 31, 2025
Kel. Cigugur Tengah, Kec. Cimahi Tengah
Kota Cimahi, Jawa Barat Rp1.123.669.279.400,00
Probiotec Pharma Pty Limited
79-85 Cherry Lane, Laverton North VIC, 3026 Akta Perubahan Anggaran Dasar Terakhir
Probiotec LJM Pty Ltd Deed of the Latest Amendment to
15-31 Americain Way, Dandenong South VIC, 3175
Probiotec Multipack Pty Ltd
the Articles of Association
14 Dingu Place, Kemps Creek, NSW, 2178 Akta No. 20 tanggal 26 Mei 2025 dibuat di hadapan
Mochammad Nova Faisal S.H., M.KN., Notaris
Jakarta Selatan.
Deed No. 20 dated May 26, 2025 made before
Mochammad Nova Faisal S.H., M.KN., Notary in
South Jakarta.
Bidang Usaha sesuai Anggaran Dasar
Business Line according to the Articles of Association
Kegiatan usaha utama Perseroan bergerak dalam Industri The Company’s core business is engaged in Soap and Household
Sabun dan Bahan Pembersih Keperluan Rumah Tangga, Cleaning Materials Industry, Cosmetics Industry for Human, Including
Industri Kosmetik untuk Manusia, termasuk Pasta Gigi, Industri Toothpaste, Pharmaceuticals Ingredients Industry for Humans,
Bahan Farmasi untuk Manusia, Industri Produk Farmasi untuk Pharmaceutical industry for Humans, Medical Devices Industry in
Manusia, Industri Alat Kesehatan dalam Subgolongan 2101, Subgroup 2101, Traditional Medicinal Industry for Humans, Industry
Industri Produk Obat Tradisional untuk Manusia, Industri of Non-Clinical Laboratory Equipment, Pharmaceutical, and Health
Alat-Alat Laboratorium Non-Klinis, Farmasi dan Kesehatan made of Glass, Industry of Clinical Laboratory Equipment made of
dari Kaca, Industri Alat Laboratorium Klinis dari Kaca, Industri Glass, Manufacture of Other Plastic Goods That Cannot Be Classified
Barang Plastik Lainnya yang Tidak Dapat Diklasifikasikan Elsewhere, Wholesale Trade of Laboratory Equipment, Pharmaceutical
di Tempat Lain, Perdagangan Besar Alat Laboratorium, Alat Equipment and Medical Devices for Human Use; Industry of Non-Clinical
Farmasi, dan Alat Kedokteran untuk Manusia, Industri Alat-alat Laboratory, Pharmaceutical, and Healthcare Equipment Made of Glass;
Laboratorium Non-Klinis, Farmasi, dan Kesehatan dari Kaca, and Industry of Laboratory Equipment Made of Glass, Wholesale Trade
Industri Alat Laboratorium dari Kaca, Perdagangan Besar Obat of Pharmaceutical Drugs for Humans, Wholesale Trade of Traditional
Farmasi untuk Manusia, Perdagangan Besar Obat Tradisional Medicines for Humans, Wholesale Trade of Cosmetics for Humans,
untuk Manusia, Perdagangan Besar Kosmetik untuk Manusia, Wholesale Trade of Laboratory Equipment, Pharmaceutical Equipment,
Perdagangan Besar Alat Laboratorium, Alat Farmasi dan Alat and Medical Devices for Human Use, and Laboratory Testing Services.
Kedokteran untuk Manusia, serta Jasa Pengujian Laboratorium.
Kegiatan usaha penunjang Perseroan bergerak dalam Aktivitas The Company’s supporting business activities are engaged in Holding
Perusahaan Holding dan Aktivitas Konsultasi Manjemen Company Activities and Other Management Consulting Activities.
Lainnya.
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis Riwayat Singkat Brief History PT Pyridam Farma Tbk memulai perjalanannya sebagai perusahaan yang berfokus pada produksi dan pemasaran produk veteriner untuk mendukung kesehatan hewan. Seiring berkembangnya kebutuhan dan peluang pasar, Perseroan mengambil langkah strategis dengan melakukan diversifikasi usaha ke sektor farmasi pada tahun 1985. Inisiatif ini menjadi tonggak penting yang menandai transformasi Perseroan menuju perusahaan farmasi yang lebih kompetitif dan berorientasi pada pengembangan layanan kesehatan manusia. PT Pyridam Farma Tbk began its journey as a company focused on the production and marketing of veterinary products to support animal health. In response to evolving market needs and opportunities, the Company took a strategic step by diversifying into the pharmaceutical sector in 1985. This initiative marked a significant milestone, signaling the Company’s transformation into a more competitive pharmaceutical enterprise with a strong focus on human healthcare services. Sebagai bagian dari upaya memperkuat struktur bisnis, pada As part of efforts to strengthen its business structure, tahun 1993 Perseroan mendirikan PT Pyridam Veteriner untuk the Company established PT Pyridam Veteriner in 1993 memisahkan fokus bisnis farmasi dan veteriner sehingga to separate the pharmaceutical and veterinary business masing-masing segmen dapat berkembang lebih optimal. segments, allowing each to develop optimally. Commitment to Komitmen terhadap peningkatan kapasitas operasional increasing operational capacity was further realized through kemudian diwujudkan melalui pembangunan fasilitas produksi the construction of a modern production facility in Cibodas, modern di Cibodas, Jawa Barat pada tahun 1995, yang menjadi West Java, in 1995, a strategic step to reinforce the Company’s langkah strategis dalam memperkuat rantai pasok dan standar supply chain and manufacturing standards. Another milestone manufaktur Perseroan. Tonggak sejarah berikutnya terjadi pada was achieved in 2000 when the Company conducted its tahun 2000 ketika Perseroan melaksanakan Penawaran Umum Initial Public Offering (“IPO”) and officially listed its shares on Perdana (Initial Public Offering/”IPO”) dan resmi mencatatkan the Indonesia Stock Exchange under the name PT Pyridam 68 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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sahamnya di Bursa Efek Indonesia dengan nama PT Pyridam Farma Tbk. This achievement opened access to broader
Farma Tbk. Pencapaian ini membuka akses terhadap sumber funding sources while strengthening the Company’s position
pendanaan yang lebih luas sekaligus memperkuat posisi as a transparent and accountable player in the national
Perseroan sebagai pelaku industri farmasi nasional yang pharmaceutical industry.
transparan dan akuntabel.
Memasuki era modern, Perseroan terus memperluas kapasitas Entering the modern era, the Company continues to expand its
dan kapabilitasnya melalui investasi pada teknologi produksi, capacity and capabilities through investments in production
riset berbasis sains, dan pemanfaatan kecerdasan buatan technology, science-based research, and the utilization
(Artificial Intelligence/”AI”) untuk mendorong efisiensi, inovasi of Artificial Intelligence (“AI”) to drive efficiency, product
produk, dan ketepatan proses pengembangan. Didukung oleh innovation, and development process accuracy. Supported
sumber daya manusia yang kompeten serta jaringan distribusi by a competent human resources and an increasingly robust
yang semakin kuat, Perseroan berkomitmen untuk senantiasa distribution network, the Company remains committed to
menghadirkan produk kesehatan yang berkualitas, aman, delivering healthcare products that are high-quality, safe, and
dan relevan dengan kebutuhan masyarakat. Melalui berbagai aligned with societal needs. Through continuous transformation
inisiatif transformasi dan inovasi yang berkelanjutan, Perseroan and innovation initiatives, the Company affirms its aspiration to
menegaskan aspirasinya untuk menjadi perusahaan farmasi become a modern, highly competitive pharmaceutical company
modern yang berdaya saing tinggi dan mampu memberikan capable of delivering sustainable value to all stakeholders.
nilai tambah bagi para pemangku kepentingan.
Perubahan Organisasi yang Bersifat Signifikan Significant Organizational Changes
[POJK C.6] [POJK C.6]
Perseroan mengalami perubahan organisasi yang bersifat The Company experienced a significant organizational change
signifikan selama tahun 2025, yaitu Perseroan mendirikan during 2025, namely the establishment of a Subsidiary,
Entitas Anak, PT Medika Inovasi Nusantara (“MIN"), berdasarkan PT Medika Inovasi Nusantara (“MIN”), under the laws of
hukum Republik Indonesia dan dimiliki oleh Perseroan. Selain the Republic of Indonesia and owned by the Company. Other
pendirian Entitas Anak baru tersebut, sepanjang tahun 2025, than the establishment of this new Subsidiary, there were no
tidak terdapat perubahan organisasi lainnya yang bersifat other significant organizational changes throughout 2025,
signifikan, baik merger/penggabungan perusahaan maupun including mergers/consolidations or the closure of branch
penutupan kantor cabang/pabrik/unit usaha. offices/factories/business units.
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Visi dan Misi [POJK C.1]
Vision and Mission
VISI
Vision
Menjadi salah satu perusahaan solusi
kesehatan terkemuka di Indonesia yang
terus berinovasi dan menghasilkan
berbagai produk berkualitas.
To become one of the leading healthcare-solution
company in Indonesia that continues to innovate
and produces variety of high-quality products.
Nilai-Nilai Perusahaan
Corporate Values
Perseroan meyakini bahwa keberhasilan jangka panjang The Company believes that long-term success is rooted in
berawal dari nilai-nilai yang kuat. Oleh karena itu, Program strong values. Accordingly, the Company Value Program
Company Value terus menjadi sarana utama dalam continues to serve as the primary means of introducing and
memperkenalkan dan menanamkan Nilai-Nilai Perusahaan instilling the Core Values across all employees. Through
kepada seluruh insan Perseroan. Melalui kolaborasi erat dengan close collaboration with the Human Resources Division, these
Divisi Human Resources, nilai-nilai tersebut didorong untuk tidak values are encouraged not only to be understood but also to
hanya dipahami, tetapi juga hidup dalam setiap tindakan dan be reflected in daily actions and decision-making. Through
keputusan kerja sehari-hari. Melalui sosialisasi dan pelatihan ongoing dissemination and training, a strong corporate culture
berkelanjutan, budaya perusahaan yang kuat terbentuk, menjadi is cultivated, serving as a strategic foundation for achieving
landasan strategis bagi tercapainya Visi dan Misi Perseroan. the Company’s Vision and Mission.
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MISI Mission
Melakukan penelitian dan pengembangan untuk
menghasilkan produk-produk yang terbaik.
Continue to do research and development to
produce the best products.
Menjalin kerja sama dengan mitra bisnis
yang unggul di bidangnya.
Establish collaboration with eminent
business partner in their respective field.
Mengembangkan sumber daya manusia yang
terampil serta adaptif terhadap perubahan.
Develop skillful human resources that adaptive to
changes.
Peninjauan Visi dan Misi
Review of Vision and Mission
Dewan Komisaris dan Direksi secara berkala meninjau Visi dan Misi Perseroan.
Berdasarkan peninjauan yang dilakukan tahun 2025, Dewan Komisaris dan
Direksi memandang bahwa Visi dan Misi tetap sesuai dengan kebutuhan pasar,
perkembangan industri, dan arah pertumbuhan Perseroan.
The Board of Commissioners and the Board of Directors periodically review
the Company’s Vision and Mission. Based on the review conducted in 2025,
both Boards concluded that the Vision and Mission remain aligned with market
needs, industry developments, and the Company’s growth direction.
Inovasi Profesional Cekatan Kerja sama
Innovation Professional Agile Team work
Terus berinovasi dalam Menjunjung tinggi Siap menghadapi Saling mendukung
produk standar kualitas berbagai tantangan. untuk mencapai hasil
dan layanan kami. untuk mitra bisnis dan terbaik.
pelanggan kami.
Continuing to innovate Upholding quality Ready to face Mutually supporting
in our products and standards for our various challenges. each other to achieve
services. business partners and the best results.
customers.
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Jejak Langkah
Milestones
1976 1993 2002
Perseroan didirikan oleh Ir. Sarkri Kosasih PT Pyridam Veteriner didirikan dengan Perseroan memberikan dividen dalam bentuk
dengan nama PT Pyridam pada tanggal tujuan berkonsentrasi pada usaha saham secara proporsional sesuai persentase
27 November 1976 sesuai Akta Notaris obat-obatan hewan, sementara Perseroan kepemilikan saham.
No. 31 tanggal 27 November 1976 dari oleh Tan fokus pada obat-obatan manusia dan The Company distributed dividends in the form
Thong Kie, Notaris di Jakarta (“Akta Pendirian”). peralatan laboratorium. of shares proportionally to the shareholding
Kegiatan awal Perseroan adalah memproduksi PT Pyridam Veteriner was established to ratio.
dan memasarkan obat-obatan untuk hewan. stay focused on the veterinary product
Pemasarannya melalui para agen penjualan business while the Company focuses
di kota-kota besar Indonesia. on the business of human medicine and
2006
The Company was established by Ir. Sarkri laboratory apparatus/equipment. PT Pyridam Farma Tbk mulai penjualan ekspor
Kosasih under the name PT Pyridam on ke Filipina. Perseroan meningkatkan investasi
untuk menambah kapasitas produksi minuman
November 27, 1976 pursuant to Notarial
Deed No. 31 dated November 27, 1976
1995 berenergi M-150 dalam bentuk bubuk dan
Perseroan membangun pabrik (fasilitas produk-produk lainnya, bekerja sama dengan
made by Thong Kie, Notary in Jakarta
produksi) yang berlokasi di Jl. Hanjawar, PT Osotspa ABC Indonesia.
(“Deed of Establishment”). At the early
stage, the main activities of PT Pyridam Pacet, Cibodas, Kecamatan Pacet, PT Pyridam Farma Tbk started export activities
Kabupaten Cianjur, Jawa Barat. to the Philippines. The Company increased
were producing and marketing veterinary
its investment for the purpose to increase
products. The marketing was done through The Company built a factory (production
production capacity of M-150 energy drink in
sales agents in several major cities in facility) located in Jl. Hanjawar, Pacet, powder and other products, in collaboration
Indonesia. Cibodas, Kecamatan Pacet, Kabupaten with PT Osotspa ABC Indonesia.
Cianjur, Jawa Barat.
1985
Perseroan melakukan diversifikasi untuk pengembangan 2000
dengan memproduksi dan mengembangkan obat-obatan
Pabrik produksi milik Perseroan resmi beroperasi. Pada tahun yang sama,
untuk manusia. Di tahun 1985, Perseroan juga memperoleh
Perseroan menyelesaikan IPO atas 120.000.000 saham biasa dan tercatat
kepercayaan dari beberapa perusahaan luar negeri untuk
pada Bursa Efek Jakarta yang kemudian berubah nama menjadi Bursa Efek
memasarkan produk alat kesehatan, khususnya untuk sektor
Indonesia. Perseroan melakukan perubahan nama dari PT Pyridam menjadi
laboratorium.
PT Pyridam Farma Tbk dalam rangka IPO Perseroan berdasarkan Akta Berita
The Company diversified its business by producing and Acara Perseroan No. 267 tanggal 23 Desember 2000, yang dibuat di hadapan
developing human medicines at the initial stage of its Tse Min Suhardi, S.H., Notaris di Jakarta yang telah disetujui oleh Menteri Kehakiman
business expansion. In 1985, the Company was also dan Hak Asasi Manusia Republik Indonesia berdasarkan Surat Keputusan
honoured by several overseas principals with marketing No. C-00321 HT.01.04.TH.2001, tanggal 25 April 2001.
rights of their medical equipment products in Indonesia,
The Company’s production factory started its operation. In the same year,
particularly in the laboratory sector.
the Company completed an Initial Public Offering (“IPO”) of 120,000,000
common shares and was listed on the Jakarta Stock Exchange which later
changed its name to Indonesia Stock Exchange. The Company’s name
was changed from PT Pyridam into PT Pyridam Farma Tbk for the IPO of
the Company’s Shares based on the Deed of Minutes of the Company No. 267,
dated December 23, 2000, made before Tse Min Suhardi, S.H., Notary in Jakarta
which has been approved by the Minister of Law and Human Rights of Republic
of Indonesia based on Decree No. C-00321 HT.01.04.TH.2001, dated April 25, 2001.
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2016 2021
Dalam rangka memenuhi peraturan Pemerintah dan • Perseroan menerbitkan Obligasi I Pyridam Farma Tahun 2020 senilai
otoritas yang berwenang pada tahun 2016, Perseroan telah Rp300 miliar, dimana obligasi tersebut telah dicatatkan di PT Bursa
menyelesaikan penyusunan Tata Kelola Perseroan yang Baik Efek Indonesia pada 14 Januari 2021.
dan mengunggahnya pada halaman web Perseroan yang meliputi: • Perseroan mendirikan 4 (empat) Entitas Anak, yaitu PT Pyfa Medika
1. Pedoman Tata Kelola Perusahaan yang Baik (Good Corporate Indonesia, PT Mega Inter Distrindo (“PT MID”), PT Pyfa Investama
Governance/”GCG”); Medika, dan PT Pyfa Sehat Indonesia (“PT PSI”).
2. Board Manual; • Pada tanggal 28 Desember 2021, Perseroan melaksanakan
3. Standar Perilaku; pengambilalihan saham PT Holi Pharma (“Holi”) dan pada 30 Desember
4. Manajemen Risiko; 2021, Perseroan melakukan peningkatan modal dalam Holi sehingga
kepemilikan saham Perseroan dalam Holi secara langsung menjadi
5. Piagam Komite Audit; dan
99,99% dan secara tidak langsung menjadi 100% melalui kepemilikan
6. Piagam Unit Internal Audit.
saham dalam Holi oleh PT PSI sebesar 0,01%.
In order to comply with Government regulations and • Perseroan memperoleh berbagai penghargaan, di antaranya adalah
the competent Authorities, in 2016, the Company has completed Top 5 Performing Listed Companies: Top 5 Rising Company in the Pandemic
the preparation of Good Corporate Governance and uploaded it Era dari Majalah Investor, Indonesia Best Business Transformation 2022
to the Company’s web page, which includes: dari Majalah SWA, dan Top 50 Best of the Best Public Listed Companies
1. Good Corporate Governance (“GCG”) Guidelines; dari Forbes Indonesia.
2. Board Manual; • The Company issued Obligasi I Pyridam Farma Year 2020 amounting
3. Code of Conduct; to Rp300 billion, of which the bonds have been listed on Indonesia
4. Risk Management; Stock Exchange on January 14, 2021.
5. Audit Committee Charter; and • The Company established 4 (four) Subsidiaries, namely PT Pyfa Medika
6. Internal Audit Unit Charter. Indonesia, PT Mega Inter Distrindo (“PT MID”), PT Pyfa Investama
Medika, and PT Pyfa Sehat Indonesia (“PT PSI”).
2017 • On December 28, 2021, the Company acquired the shares of PT Holi
Pharma (“Holi”) and on December 30, 2021, the Company increased
PT Pyridam Farma Tbk membagikan dividen bentuk uang tunai
the capital in Holi so that the Company’s share ownership in
Rp2,90 per lembar saham dengan total Rp1,55 miliar. Holi directly became 99.99% and indirectly became 100% through
PT Pyridam Farma Tbk distributed cash dividend of Rp2.90 per the share ownership in Holi by PT PSI by 0.01%.
share amounting to a total of Rp1.55 billion. • The Company received several awards, including Top 5 Performing
Listed Companies: Top 5 Rising Company in the Pandemic Era from
2019 Investor Magazine, Indonesia Best Business Transformation 2022 from
SWA Magazine, and Top 50 Best of the Best Public Listed Companies
Perseroan membagikan dividen bentuk uang tunai Rp4,00 per from Forbes Indonesia.
lembar saham dengan total Rp2,14 miliar.
The Company distributed cash dividend of Rp4.00 per share
amounting in total of Rp2.14 billion.
2020
• Pada tanggal 20 Juli 2020 telah terjadi penjualan saham Perseroan • On July 20, 2020, shares of PT Pyridam Internasional are sold to
dari PT Pyridam Internasional kepada Rejuve Global Investment Rejuve Global Investment Pte. Ltd. amounting to 254,736,579 shares
Pte. Ltd. sejumlah 254.736.579 lembar saham atau sekitar 47,61% or approximately 47.61% of the total issued and paid-up capital. This
dari total modal ditempatkan dan disetor Perseroan. Perubahan change of ownership makes Rejuve Global Investment Pte. Ltd. as
kepemilikan ini menjadikan Rejuve Global Investment Pte. Ltd. the Controlling Shareholder. This announcement of the Company’s
sebagai Pemegang Saham Pengendali Perseroan. Pengumuman acquisition has been announced in the Harian Koran Neraca on July
pengambilan Perseroan ini telah diumumkan pada Harian Koran 21, 2020 by Rejuve Global Investment Pte. Ltd.
Neraca tanggal 21 Juli 2020 oleh Rejuve Global Investment Pte. Ltd.
• Perseroan memindahkan kantor pusatnya ke Sinarmas MSIG Tower Lt. • The Company relocated its head office to Sinarmas MSIG Tower
12, Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01, Kuningan, Karet, Kec. 12th Fl. Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01, Kuningan, Karet,
Setiabudi, Kota Jakarta Selatan, 12920. Kecamatan Setiabudi, Kota Jakarta Selatan, 12920.
• Perseroan melakukan investasi sebesar 990 lembar saham atau sekitar • The Company made investment of 990 shares or about 99.00%
99,00% saham pada Pyfa Health Singapore Pte. Ltd. shares in PYFA Health Singapore Pte. Ltd.
• Perseroan memperoleh penghargaan “Best of the Best Awards: The • The Company received the “Best of the Best Awards: The Top 50
Top 50 Companies for 2020” dari Forbes Indonesia, di mana Perseroan Companies for 2020” from Forbes Indonesia, where the Company is
termasuk sebagai salah satu dari 50 High Performing Public Listed one of the 50 High Performing Public Listed Companies in Indonesia.
Companies di Indonesia.
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2022 2024
• Pada 25 Februari 2022, Perseroan melakukan Penawaran Umum • Pada tahun 2024, telah dilaksanakan Rapat Umum
Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma Tahap I Tahun 2022 Pemegang Saham (“RUPS”) Luar Biasa sebanyak 2 (dua)
dengan jumlah pokok Obligasi sebesar Rp400.000.000.000,00. Target Dana kali, yaitu (i) RUPS Luar Biasa pertama yang diadakan pada
Obligasi Berkelanjutan yang dihimpun sebesar Rp1.200.000.000.000,00. tanggal 4 Januari 2024 dengan agenda (a) Persetujuan
• Pada Juli 2022, Perseroan telah melaksanakan pengambilalihan seluruh rencana Perseroan untuk melakukan Penambahan Modal
saham perusahaan PT Ethica Industri Farmasi (“Ethica”). Kepemilikan dengan Hak Memesan Efek Terlebih Dahulu I Tahun 2024
saham Perseroan dalam Ethica secara langsung menjadi 99,99% (“PMHMETD I”) sesuai dengan Pasal 8 ayat (1) POJK
dan secara tidak langsung menjadi 100% melalui kepemilikan saham No. 32/2015 tentang Penambahan Modal Perusahaan
dalam Ethica oleh PT PSI sebesar 0,01%. Selain itu, PT PSI juga telah Terbuka dengan Memberikan Hak Memesan Efek Terlebih
Dahulu, sebagaimana diubah dengan POJK No. 14/2019
menyelesaikan transaksi pengambil bagian saham Indopacific Health
tentang Perubahan atas Peraturan Otoritas Jasa Keuangan
Technology Pte. Ltd. Suatu Perseroan Terbatas yang didirikan berdasarkan
No. 32/POJK.04/2015 tentang Penambahan Modal
hukum Singapura (“IHT”) yang mengakibatkan PT PSI memiliki kepemilikan
Perusahaan Terbuka dengan Memberikan Hak Memesan
saham sebesar 6,76% dari modal ditempatkan dan disetor pada IHT. Efek Terlebih Dahulu; dan (b) Persetujuan peningkatan
• On February 25, 2022, the Company conducted Continuing Public Offering modal dasar, ditempatkan dan disetor Perseroan dalam
of Obligasi Berkelanjutan I Pyridam Farma Tahap I Year 2022 with rangka PMHMETD I dan perubahan Pasal 4 Anggaran Dasar
a Principal Amount of Rp400,000,000,000. The target of the Sustainable Perseroan; dan (ii) RUPS Luar Biasa kedua yang diadakan
Bond Funds raised is Rp1,200,000,000,000. pada tanggal 22 Mei 2024 dengan agenda Persetujuan
• In July 2022, the Company has carried out the acquisition of all shares atas transaksi material berdasarkan Pasal 6 ayat (1) huruf
of PT Ethica Industri Farmasi (“Ethica”). The Company’s share ownership d angka 1 POJK No. 17/2020 tentang Transaksi Material
in Ethica directly becomes 99.99% and indirectly becomes 100% through dan Perubahan Kegiatan Usaha yakni sehubungan dengan
the ownership of shares in Ethica by PT PSI of 0.01%. In addition, rencana Perseroan untuk melakukan pengambilalihan atas
PT PSI has also completed a transaction to acquire shares of Indopacific seluruh saham yang dikeluarkan oleh Probiotec Pty Ltd,
suatu perusahaan yang didirikan berdasarkan Hukum Negara
Health Technology Pte. Ltd. A Limited Liability Company established under
Australia (Pengambilalihan), di mana Pengambilalihan
the laws of Singapore (“IHT”) which resulted in PT PSI owning 6.76% of
dilakukan melalui salah satu perusahaan terkendali dari
the issued and paid-up capital in IHT.
Perseroan, yaitu PAPL, merupakan perusahaan yang
didirikan berdasarkan Hukum Negara Australia.
2023
• Pada tahun 2023, telah dilaksanakan Rapat Umum Pemegang
Obligasi (“RUPO”) sebanyak 2 (dua) kali, yaitu Rapat Umum Pemegang
Obligasi – Obligasi Berkelanjutan I Pyridam Farma Tahap I Tahun 2022
yang diadakan pada tanggal 10 Juli 2023 dengan agenda Perubahan
2024
Penggunaan Dana hasil Penawaran Umum Obligasi Berkelanjutan I • In 2024, the Company held 2 (two) Extraordinary General
Pyridam Farma Tahap I Tahun 2022, dan RUPO – Obligasi Pyridam Farma Meetings of Shareholders (“EGMS”), namely (i) the first
I Tahun 2020 yang diadakan pada tanggal 21 Agustus 2023 dengan Extraordinary GMS held on January 4, 2024, with the agenda
agenda Pelunasan lebih awal Obligasi Pyridam Farma I Tahun 2020. (a) Approval of the Company’s plan to conduct a Right Issue
• Pada tanggal 15 September 2023, Perseroan telah menerbitkan Obligasi (“PMHMETD I”) in accordance with Article 8 paragraph
Berkelanjutan I Pyridam Farma Tahap II Tahun 2023 dengan jumlah (1) of POJK No. 32/2015 regarding the Capital Increase
pokok sebesar Rp400.000.000.000,00 dengan tingkat bunga tetap of Public Companies by Granting Pre-emptive Rights, as
sebesar 9,50%. amended by POJK No. 14/2019 regarding Amendments to
• Pada 21 Desember 2023, Perseroan telah menandatangani Scheme Financial Services Authority Regulation No. 32/POJK.04/2015
Implementation Deed dengan Pyfa Australia Pty Ltd (PAPL) dan Probiotec on Capital Increase of Public Companies by Granting
Pty Ltd (“Probiotec”), yang merupakan suatu perjanjian mengikat bersyarat Pre-emptive Rights; and (b) Approval for the increase
sehubungan dengan rencana PAPL untuk melakukan pengambilalihan in authorized capital, issued and paid-up capital in
atas seluruh saham yang telah diterbitkan oleh Probiotec. connection with PMHMETD I and the amendment to
• Pada 28 Desember 2023, pengalihan PT MID kepada pihak ketiga. Article 4 of the Company’s Articles of Association; and (ii)
the second Extraordinary GMS held on May 22, 2024,
• In 2023, General Meeting of Bondholders was held 2 (two) times, namely
with the agenda Approval of material transactions based
General Meeting of Bondholders – Obligasi Berkelanjutan I Pyridam Farma
on Article 6 paragraph (1) letter d number 1 of POJK
Tahap I Year 2022, which was held on July 10, 2023, with the agenda of
No. 17/2020 regarding Material Transactions and Changes
Changes in the Use of Funds of Obligasi Berkelanjutan I Pyridam Farma
in Business Activities, related to the Company’s plan to
Tahap I Year 2022 and General Meeting of Bondholders – Obligasi Pyridam
acquire all shares issued by Probiotec Pty Ltd, a company
Farma I Year 2020, which was held on August 21, 2023, with the agenda of
established under Australian law (Acquisition), where
early repayment of Obligasi Pyridam Farma I Year 2020.
the Acquisition was carried out through one of the Company’s
• On September 15, 2023, the Company issued Obligasi Berkelanjutan
controlled subsidiaries, namely PAPL, a company established
I Pyridam Farma Tahap II Year 2023 with the Principal Amount of
under Australian law.
Rp400,000,000,000 with a fixed interest rate of 9.50%.
• On December 21, 2023, the Company has signed a Scheme
Implementation Deed with Pyfa Australia Pty Ltd (PAPL) and Probiotec
Pty Ltd (“Probiotec”), which is a conditional binding agreement in
connection with PAPL’s plan to take over all shares issued by Probiotec.
• On December 28, 2023, transfer of PT MID to a third party.
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2024
• Pada tanggal 27 Februari 2024, Perseroan telah menerbitkan Obligasi • On February 27, 2024, the Company issued its Obligasi Berkelanjutan
Berkelanjutan I Pyridam Farma Tahap III Tahun 2024 dengan jumlah I Pyridam Farma Tahap III of 2024 with a principal amount of
pokok sebesar Rp400.000.000.000,00 dengan tingkat bunga tetap Rp400,000,000,000 and a fixed interest rate of 9.50%.
sebesar 9,50%.
• Pada tanggal 3 April 2024, Perseroan memperoleh pemberitahuan • On April 3, 2024, the Company received a registration statement
pernyataan pendaftaran dalam rangka PMHMETD I dari Otoritas notification for PMHMETD I from the Financial Services Authority
Jasa Keuangan dan telah melaksanakan PMHMETD I dengan jumlah and successfully carried out PMHMETD I, raising a total amount of
dana sebanyak-banyaknya Rp1.070.160.000.000,00. Rp1,070,160,000,000.
• Pada tanggal 22 Mei 2024, Perseroan mengalihkan sebanyak 99% • On May 22, 2024, the Company transferred 99% of its share
kepemilikan sahamnya pada PAPL kepada perusahaan terkendali, ownership in PAPL to a controlled company, Pyfa Health Singapore
yaitu Pyfa Health Singapore Pte. Ltd. (“PHSG”). Pte. Ltd. (“PHSG”).
• Pada Juni 2024 Perseroan melalui salah satu perusahaan terkendali, • In June 2024, the Company through one of its controlled
yaitu PAPL melakukan pengambilalihan atas seluruh saham yang companies, PAPL, acquired all fully paid shares issued by
dikeluarkan dan disetor penuh pada Probiotec Pty Ltd (dahulu Probiotec Pty Ltd (formerly known as Probiotec Limited),
Probiotec Limited), suatu perusahaan yang didirikan berdasarkan a company established under Australian law.
Hukum Negara Australia.
• Pada tanggal 7 Oktober 2024, Perseroan memperoleh penghargaan • On October 7, 2024, the Company received the “Best Employer Brand
“Best Employer Brand Awards 2024” dari World HRD Congress. Awards 2024” from the World HRD Congress.
2025
• Pada tanggal 20 Februari 2025, Perseroan mendirikan • On February 20, 2025, the Company established a
Entitas Anak, yaitu PT Medika Inovasi Nusantara Subsidiary, namely PT Medika Inovasi Nusantara
(“MIN”), yang didirikan berdasarkan hukum Republik (“MIN”), which was established under the laws of the
Indonesia dan dimiliki oleh Perseroan. Republic of Indonesia and is owned by the Company.
• Pada tanggal 30 Juni 2025, Perseroan telah • On June 30, 2025, the Company issued Pyridam
menerbitkan Obligasi Berkelanjutan II Pyridam Farma Farma Continuous Bonds II Phase I Year 2025 with
Tahap I Tahun 2025 dengan jumlah pokok sebesar a principal amount of Rp420,000,000,000 at a fixed
Rp420.000.000.000,00 dengan tingkat bunga tetap interest rate of 9.00%.
sebesar 9,00%.
• Pada tahun 2025, Perseroan menyelenggarakan • In 2025, the Company organized 1 (one) General
Rapat Umum Pemegang Obligasi (“RUPO”) sebanyak Meeting of Bondholders (“RUPO”), held on November
1 (satu) kali, yaitu pada tanggal 21 November 21, 2025, in relation to the Pyridam Farma Phase III
2025, sehubungan dengan Obligasi Berkelanjutan I Continuous Bonds I Year 2024.
Pyridam Farma Tahap III Tahun 2024.
• Pada tahun 2025, Tim Legal dan Corporate Secretary • In 2025, the Legal and Corporate Secretary
Perseroan memperoleh penghargaan “In-House Team Team received the “In-House Team of the Year –
of the Year-Pharmaceutical” dari ALB South East Asia, Pharmaceutical” award from ALB South East Asia,
serta Tim Departemen Corporate Communications while the Corporate Communications Department
memperoleh penghargaan Indonesia Most Reputable Team was awarded Indonesia Most Reputable
Companies Champion 2025 dengan predikat Companies Champion 2025 with a “Very Good”
Very Good dari majalah SWA sebagai bentuk rating by SWA magazine, in recognition of their
pengakuan atas kinerja dan kontribusi dalam performance and contributions in supporting
mendukung tata kelola dan kepatuhan hukum the Company’s governance and legal compliance.
Perseroan.
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Kegiatan Usaha [POJK C.4] [GRI 2-6]
Business Activities
Kegiatan usaha utama Perseroan mengacu pada Pasal The Company’s main business activities refer to Article 3 of
3 anggaran dasar Perseroan yang terdiri dari industri sabun dan the Articles of Association, encompassing the following sectors:
bahan pembersih keperluan rumah tangga; industri kosmetik soap and household cleaning materials industry, cosmetics
untuk manusia, termasuk pasta gigi; industri bahan farmasi industry for human, Including toothpaste, pharmaceuticals
untuk manusia; industri produk farmasi untuk manusia; industri ingredients industry for human, pharmaceutical industry for
alat kesehatan dalam subgolongan 2101; industri produk human, medical devices industry in subgroup 2101, traditional
obat tradisional untuk manusia; industri alat-alat laboratorium medicinal industry for humans, industry of non-clinical laboratory
non-klinis, farmasi dan kesehatan dari kaca; industri alat equipment, pharmaceutical, and health made of glass, industry
laboratorium klinis dari kaca; industri barang plastik lainnya of clinical laboratory equipment made of glass, manufacture
yang tidak dapat diklasifikasikan di tempat lain, perdagangan of other plastic goods that cannot be classified elsewhere,
besar alat laboratorium, alat farmasi, dan alat kedokteran untuk wholesale trade of laboratory equipment, pharmaceutical
manusia, industri alat-alat laboratorium non-klinis, farmasi, equipment, and medical devices for humans, industry of non-
dan kesehatan dari kaca, industri alat laboratorium dari kaca, clinical laboratory, pharmaceutical, and healthcare equipment
perdagangan besar obat farmasi untuk manusia, perdagangan made of glass, and industry of laboratory equipment made of
besar obat tradisional untuk manusia, perdagangan besar glass, wholesale trade of pharmaceutical drugs for humans,
kosmetik untuk manusia, perdagangan besar alat laboratorium, wholesale trade of traditional medicines for humans, wholesale
alat farmasi dan alat kedokteran untuk manusia, serta jasa trade of cosmetics for humans, wholesale trade of laboratory
pengujian laboratorium. Selain itu, Perseroan juga menjalankan equipment, pharmaceutical equipment, and medical devices
kegiatan usaha penunjang yang terdiri dari aktivitas perusahaan for human use, and laboratory testing services. In addition, the
holding dan aktivitas konsultasi manajemen lainnya. Company also conducts supporting business activities, including
holding company operations and other management consulting
services.
Dengan pengelompokan tersebut, Perseroan berfokus pada Based on this classification, the Company focuses on 2 (two)
2 (dua) segmen usaha, yakni: business segments, namely:
1. Produk farmasi, esthetic, dan jasa maklon; serta 1. Pharmaceutical products, esthetics, and toll manufacturing
services; and
2. Produk alat kesehatan. 2. Medical equipment products.
Kedua segmen usaha tersebut tetap dijalankan oleh Perseroan Both business segments continued to be operated by
dan Entitas Anak sepanjang periode pelaporan tahun 2025 the Company and its Subsidiaries throughout the 2025 reporting
sebagai bagian dari kegiatan operasional utama grup. period as part of the group's core operational activities.
Produk dan Jasa Products and Services
Berikut adalah produk dan jasa yang dihasilkan oleh sepanjang The products and services produced by the Company
tahun 2025 Perseroan. throughout 2025, are as follows.
1. Obat Resep, terdiri dari obat generik tidak bermerek, 1. Prescription Medicine, consist of unbranded generic
obat generik bermerek hingga obat berlisensi. Produk medicine, branded generics up to licensed medicine. These
ini didistribusikan ke rumah sakit, apotek, dan toko obat products are distributed to hospitals, pharmacies, and drug
di seluruh nusantara melalui jaringan distribusi yang stores across Indonesia through an integrated distribution
terintegrasi. network.
2. Pyfaaesthetic, untuk produk ini, Perseroan bekerja sama 2. Pyfaesthetic, for this product, the Company partnered
dengan perusahaan global terkemuka yang menyediakan with leading global companies that provides high quality
produk dermatologis dan estetika berkualitas tinggi, dermatological and esthetic products, including dermafiller,
termasuk dermafiller, skin booster, dan produk-produk skin booster, and other skincare and body care products.
perawatan kulit dan perawatan tubuh lainnya.
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3. Consumer Health, terdiri dari obat Over The Counter (“OTC”) 3. Consumer Health consist of Over-The-Counter (“OTC”)
yang dijual bebas, antara lain produk vitamin, suplemen, medicines are sold freely, including vitamin products,
dan produk pencegahan penyakit lainnya. supplements, and other disease prevention products.
4. Medical & Laboratorium Devices, terdiri dari berbagai 4. Medical & Laboratorium Devices Providing various medical
peralatan dan perlengkapan medis untuk rumah sakit dan equipment and tools for hospitals and laboratories which
laboratorium yang sudah teruji secara klinis. have been clinically tested.
5. Contract Development and Manufacturing Organization 5. Contract Development and Manufacturing Organization
(“CDMO”), dijalankan melalui Entitas Anak. (“CDMO”), operated through a Subsidiary.
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Wilayah Operasional dan Jaringan Distribusi
Operation and Distribution Area
Perseroan dan Entitas Anak menjalankan kegiatan usaha yang The Company and its Subsidiaries conduct business activities
mencakup seluruh wilayah Indonesia serta Australia, yang covering the entire territory of Indonesia as well as Australia,
digambarkan sebagai berikut: as described below:
1
3
2
4
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Good Corporate Governance Sustainability Report
1. Kantor Pusat / Head Office
Jakarta
Sinar Mas Land Plaza Sudirman Lt. 12 / 12th Floor
Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01
Kuningan, Karet
Jakarta Selatan / South Jakarta 12920
2. Fasilitas Produksi Pabrik / Factory Production Facilities
Cianjur
Jl. Hanjawar Pacet
Pacet, Cianjur
Jawa Barat 43253
3. Pabrik Entitas Anak / Subsidiary’s Factory
Cikarang
(PT Ethica Industri Farmasi)
Jl. Science Timur 2
Kawasan Industri Jababeka Tahap V Blok B1B1
Desa Jayamukti, Kec. Cikarang Pusat, Bekasi
4. Pabrik Entitas Anak / Subsidiary’s Factory
Cimahi
(PT Holi Pharma)
Jl. Mahar Martanegara No. 100
Kel. Cigugur Tengah, Kec. Cimahi Tengah
Kota Cimahi, Jawa Barat
1. Probiotec Pharma Pty Ltd
79-85 Cherry Lane, Laverton North VIC, 3026
2. Probiotec LJM Pty Ltd
15-31 Americain Way, Dandenong South VIC, 3175
3. Probiotec Multipack Pty Ltd
14 Dingu Place, Kemps Creek, NSW, 2178
3
1 2
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Struktur Organisasi
Organization Structure
Sebagai langkah adaptif terhadap dinamika bisnis, Perseroan
Board of Commissioner
membentuk struktur organisasi dengan uraian sebagai berikut:
Robby Yulianto
As an adaptive measure to business dynamics, the Company Widjanarko Brotosaputro
established an organizational structure with description Charles D. Marpaung
Maura Linda Sitanggang
as below:
President Director
Lee Yan Gwan
Director Director
Sinta Lestari Ningsih Yenfrino Gunadi
Head of
Internal Audit
Pharmacovigilance
Panji Pamungkas
Carlinda Nekawaty
Purchasing HRD Legal
Commercial Excellence Tax General Affair Corporate Communication
Finance, Reporting,
Payroll IT Project Management
Analysis
Accounting
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Audit Committee
Charles D. Marpaung
Vladimir I. Pangemanan
Wiriprasto
Director Director
Antes Eko Prasetio Bedjo Stefanus
Corporate Secretary
Herdiasti Anggitya Dwisani
Marketing &
Sales Plant GMP Compliance
Business Integration
Sigma Portfolio Planning Market Access
Medical Affairs Pyfaesthetic
Regulatory Affairs
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Profil Dewan Komisaris
Profile of the Board of Commissioners
Robby
Yulianto
Komisaris Utama
President Commissioner
Warga Negara Indonesia, berusia 44 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 44 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Riwayat Pendidikan dan/atau Sertifikasi:
Legal Basis of Appointment: Educational Background and/or Certifications:
• Diangkat pertama kali berdasarkan Akta Keputusan Rapat Sarjana Ilmu Bisnis Internasional jurusan Manajemen,
Umum Pemegang Saham (“RUPS”) PT Pyridam Farma Tbk Auckland Institute of Business (2006).
No. 622 tanggal 14 Agustus 2020 (“Akta No. 622/2020”); Bachelor of International Business majoring in Management
serta from Auckland Institute of Business (2006).
• Diangkat kembali berdasarkan Akta Berita Acara RUPS
Tahunan PT Pyridam Farma Tbk No. 135 tanggal 25 Juni Masa Jabatan:
2025 (“Akta No. 135/2025”).
Terms of Appointment:
• First appointed based on the Deed of Resolution of
the General Meeting of Shareholders (“GMS”) of 2025–2030
PT Pyridam Farma Tbk No. 622 dated August 14, 2020
(“Deed No. 622/2020”); and Rangkap Jabatan di Perusahaan Lain
• Reappointed based on the Deed of Minutes of the Annual per 31 Desember 2025:
GMS of PT Pyridam Farma Tbk No. 135 dated June 25, Concurrent Positions in Other Companies as of
2025 (“Deed No. 135/2025”). December 31, 2025:
Per 31 Desember 2025, beliau tidak memiliki rangkap
Pengalaman Kerja: jabatan pada perusahaan lain di luar grup usaha Perseroan.
Work Experience: As of December 31, 2025, he did not hold concurrent
Beliau memiliki beragam jabatan strategis dan positions in other companies outside the Company’s
berpengalaman 12 tahun lebih dalam industri jasa karyawan business group.
profesional, jasa pemeliharaan gedung, jasa keamanan, dan
jasa parkir. Selain itu, beliau juga berpengalaman menjabat
sebagai Komisaris PT Professional Human Resources Hubungan Afiliasi:
(2007–2023), Komisaris Utama PT Shield On Service Affiliation:
(2009–2023), Direktur PT Master Parking Indonesia Per 31 Desember 2025, beliau tidak memiliki hubungan
(2009–2023), Direktur PT Safe Secured Solution afiliasi dengan anggota Dewan Komisaris lainnya, anggota
(2009–2023), Komisaris PT Human Resources Solution Direksi, serta pemegang saham utama dan pengendali, baik
(2009–2023), Direktur PT The Service Line (2013–2023), langsung maupun tidak langsung, sampai kepada pemilik
Direktur PT SOS Indonesia (2014–2023), serta Direktur individu.
PT Human Resources Provider (2016–2023).
As of December 31, 2025, he has no affiliation with other
He held a number of strategic positions and has over 12 years members of the Board of Commissioners, Board of Directors,
of experience in the professional employee services industry, or the major and controlling shareholders, either directly or
building maintenance services, security services, and indirectly, up to the individual owner level.
parking services. In addition, he served as Commissioner of
PT Professional Human Resources (2007–2023), President Kepemilikan Saham:
Commissioner of PT Shield On Service (2009–2023), Director
Share Ownership:
of PT Master Parking Indonesia (2009–2023), Director of
PT Safe Secured Solution (2009–2023), Commissioner of Per 31 Desember 2025, beliau tidak memiliki saham,
PT Human Resources Solution (2009–2023), Director of baik secara langsung maupun tidak langsung, di Perseroan.
PT The Service Line (2013–2023), Director of PT SOS As of December 31, 2025, he does not own any shares,
Indonesia (2014–2023), and Director of PT Human either directly or indirectly, in the Company.
Resources Provider (2016–2023).
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Widjanarko
Brotosaputro*)
Komisaris
Commissioner
Warga Negara Indonesia, berusia 60 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 60 Years old, domiciled in Jakarta.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
Diangkat pertama kali berdasarkan Akta No. 135/2025. 2025–2030
First appointed based on Deed No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
Riwayat Pendidikan dan/atau Sertifikasi: per 31 Desember 2025:
Educational Background and/or Certifications: Concurrent Positions in Other Companies as of
• Profesi Dokter, Universitas Tarumanagara (1991); serta December 31, 2025:
• Magister Ilmu Internasional Manajemen, Prasetya Mulya • Komisaris Utama PT Wahana Interfood Nusantara Tbk
Business School (2002). (sejak 2025).
• Medical Profession, Universitas Tarumanagara (1991); and • Komisaris Utama di Entitas Anak Perseroan, yaitu:
• Master’s Degree in International Management, Prasetya - PT Holi Pharma.
Mulya Business School (2002). - PT Ethica Industri Farmasi.
• Komisaris PT Medika Inovasi Nusantara (sejak 2025).
Pengalaman Kerja: • President Commissioner of PT Wahana Interfood
Work Experience: Nusantara Tbk (since 2025).
• President Commissioner of the Company’s Subsidiaries,
Sebelum menjabat sebagai Komisaris Perseroan, beliau
namely:
menjabat sebagai Direktur Perseroan (2020–2025). Beliau
- PT Holi Pharma.
juga memiliki pengalaman kerja di sejumlah perusahaan,
- PT Ethica Industri Farmasi.
antara lain PT Novartis Biochemie, PT Combiphar/
• Commissioner PT Medika Inovasi Nusantara (since 2025).
Sandoz Division, PT Prima Hexal, PT Yarindo Farmatama,
PT Combiphar, PT Meprofarm, dan PT Ikapharmindo
Putramas. Selain itu, beliau juga menjabat Komisaris Utama Hubungan Afiliasi:
pada beberapa Entitas Anak Perseroan, seperti PT Holi Affiliation:
Pharma (sejak 2023), PT Ethica Industri Farmasi (sejak Per 31 Desember 2025, beliau tidak memiliki hubungan afiliasi
2023), dan PT Medika Inovasi Nusantara (sejak 2025). dengan anggota Dewan Komisaris lainnya, anggota Direksi,
Prior to serving as a Commissioner of the Company, serta pemegang saham utama dan pengendali, baik langsung
he held the Director position (2020–2025). He also has work maupun tidak langsung, sampai kepada pemilik individu.
experience in several companies, including PT Novartis As of December 31, 2025, he has no affiliation with other
Biochemie, PT Combiphar/Sandoz Division, PT Prima Hexal, members of the Board of Commissioners, Board of Directors,
PT Yarindo Farmatama, PT Combiphar, PT Meprofarm, and or the major and controlling shareholders, either directly or
PT Ikapharmindo Putramas. In addition, he also serves indirectly, up to the individual owner level.
as the President Commissioner in several Subsidiaries,
including PT Holi Pharma (since 2023), PT Ethica Industri
Farmasi (since 2023), and PT Medika Inovasi Nusantara
Kepemilikan Saham:
(since 2025). Share Ownership:
Per 31 Desember 2025, beliau tidak memiliki saham, baik
secara langsung maupun tidak langsung, di Perseroan.
*) Efektif menjabat sejak ditutupnya Rapat Umum Pemegang Saham (“RUPS”) As of December 31, 2025, he does not own any shares, either
Tahunan pada 18 Juni 2025.
directly or indirectly, in the Company.
*) Effective as of the closing of the Annual General Meeting of Shareholders
(“AGMS”) held on June 18, 2025.
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Charles D.
Marpaung
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 71 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 71 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
• Pertama kali diangkat berdasarkan Akta Keputusan RUPS 2025–2030
PT Pyridam Farma Tbk No. 61 tanggal 10 Maret 2022
(“Akta No. 61/2022”); serta
• Diangkat kembali berdasarkan Akta No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
• First appointed based on the Deed of Resolution of the
per 31 Desember 2025:
GMS of PT Pyridam Farma Tbk No. 61 dated March 10, Concurrent Positions in Other Companies as of
2022 (“Deed No. 61/2022”); and December 31, 2025:
• Reappointed based on Deed No. 135/2025. Per 31 Desember 2025, beliau tidak memiliki rangkap
jabatan pada perusahaan lain di luar grup usaha Perseroan.
Riwayat Pendidikan dan/atau Sertifikasi:
Educational Background and/or Certifications: As of December 31, 2025, he did not hold concurrent
positions in other companies outside the Company’s
• Doktorandus Akuntan, Universitas Indonesia (1981);
business group.
• Master of Business Administration (“MBA”) jurusan
Business & Finance, Pittsburg State University, USA
(1988); serta Hubungan Afiliasi:
• Doctor of Philosophy (“Ph.D.”) Monetary & International Affiliation:
Finance, Oklahoma State University, USA (1993).
Per 31 Desember 2025, beliau tidak memiliki hubungan afiliasi
• Bachelor of Accounting, Universitas Indonesia (1981); dengan anggota Dewan Komisaris lainnya, anggota Direksi,
• Master of Business Administration (“MBA”) in Business & serta pemegang saham utama dan pengendali, baik langsung
Finance, Pittsburg State University, USA (1988); and maupun tidak langsung, sampai kepada pemilik individu.
• Doctor of Philosophy (“Ph.D.”) in Monetary & International
Finance, Oklahoma State University, USA (1993). As of December 31, 2025, he has no affiliation with other
members of the Board of Commissioners, Board of Directors,
Pengalaman Kerja: or the major and controlling shareholders, either directly or
Work Experience: indirectly, up to the individual owner level.
Beliau memiliki pengalaman lebih dari 20 (dua puluh) tahun
dalam bidang konsultan dan jasa profesional. Selain itu, Kepemilikan Saham:
beliau juga berpengalaman sebagai Staff Pengajar Graduate Share Ownership:
Business School Universitas Pelita Harapan (1996–2021),
Per 31 Desember 2025, beliau tidak memiliki saham,
Staff Pengajar Graduate Business School Universitas
baik secara langsung maupun tidak langsung, di Perseroan.
Bina Nusantara (1997–2010), Deputy Chairman Banking
Division Indonesia Chamber of Commerce (1997–2000), As of December 31, 2025, he does not own any shares,
Team Economy Expert Dewan Pertahanan dan Keamanan either directly or indirectly, in the Company.
Nasional Republik Indonesia (1998–2005), Direktur Bank
Agroniaga (1999–2000), Staf Ahli Khusus Kementerian
Pertanian Republik (2001–2002), serta Direktur Utama Pernyataan Independensi Komisaris Independen:
PT CMP Consulting (2002–2007). Independence Statement of Independent
He has over 20 (twenty) years of experience in consulting and Commissioner:
professional services. In addition, he served as an Faculty Beliau telah menyampaikan pernyataan independensi
Member at the Graduate School College of Business, Universitas sehubungan dengan pengangkatannya kembali sebagai
Pelita Harapan (1996–2021), Faculty Member at the Graduate
Komisaris Independen untuk periode kedua.
Business School, Universitas Bina Nusantara (1997–2010),
Deputy Chairman of the Banking Division at the Indonesian He has provided a statement of independence in connection
Chamber of Commerce (1997–2000), Economic Expert Team with his reappointment as an Independent Commissioner for
Member of the National Defense and Security Council of a second term.
the Republic of Indonesia (1998–2005), Director of Bank
Agroniaga (1999–2000), Special Expert Staff at the Ministry
of Agriculture of the Republic of Indonesia (2001–2002), and
President Director of PT CMP Consulting (2002–2007).
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Maura Linda
Sitanggang
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 67 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 67 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
• Pertama kali diangkat berdasarkan Akta No. 61/2022; serta 2025–2030
• Diangkat kembali berdasarkan Akta No. 135/2025.
• First appointed based on Deed No. 61/2022; and
Rangkap Jabatan di Perusahaan Lain
• Reappointed based on Deed No. 135/2025.
per 31 Desember 2025:
Concurrent Positions in Other Companies as of
Riwayat Pendidikan dan/atau Sertifikasi:
December 31, 2025:
Educational Background and/or Certifications:
Per 31 Desember 2025, beliau tidak memiliki rangkap jabatan
• Sarjana Farmasi, Institut Teknologi Bandung (1981);
pada perusahaan lain di luar grup usaha Perseroan.
• Apoteker, Institut Teknologi Bandung (1982); serta
• Ph.D., University of Bath United Kingdom (“UK”) (1988). As of December 31, 2025, he did not hold concurrent positions
• Bachelor of Pharmacy, Institut Teknologi Bandung (1981); in other companies outside the Company’s business group.
• Pharmacist, Institut Teknologi Bandung (1982); and
• Ph.D., University of Bath, United Kingdom (“UK”) (1988).
Hubungan Afiliasi:
Pengalaman Kerja: Affiliation:
Work Experience: Per 31 Desember 2025, beliau tidak memiliki hubungan afiliasi
Beliau pernah menempati berbagai posisi strategis dalam dengan anggota Dewan Komisaris lainnya, anggota Direksi,
ranah regulasi dan pelayanan publik di sektor kesehatan, serta pemegang saham utama dan pengendali, baik langsung
di antaranya sebagai Direktur Penilaian dan Inspektur maupun tidak langsung, sampai kepada pemilik individu.
Badan Pengawas Obat dan Makanan (“BPOM”) Republik As of December 31, 2025, she has no affiliation with other
Indonesia (2001–2012), Ahli Jangka Pendek pada World members of the Board of Commissioners, Board of Directors,
Health Organization (2004–2010), serta Direktur Jenderal or the major and controlling shareholders, either directly or
Kefarmasian dan Alat Kesehatan pada Kementerian indirectly, up to the individual owner level.
Kesehatan Republik Indonesia (2012–2018). Selain peran
di pemerintahan, beliau juga pernah aktif dan menjabat sebagai
Ketua Dewan Pengawas di beberapa Rumah Sakit, termasuk Kepemilikan Saham:
di Rumah Sakit Pusat Otak Nasional Jakarta (2014–2020). Share Ownership:
Beliau juga pernah menjabat sebagai Ahli Jangka Panjang
pada United Nation Development Program (“UNDP”)(2020- Per 31 Desember 2025, beliau tidak memiliki saham, baik
2022), serta menjabat sebagai Ketua Dewan Pakar Himpunan secara langsung maupun tidak langsung, di Perseroan.
Pengembangan Ekosistem Alat Kesehatan Indonesia (2024), As of December 31, 2025, she does not own any shares, either
dan Anggota Dewan Pengawas pada Indonesian Association directly or indirectly, in the Company.
for the Study of Medicinals (2025).
She held various strategic positions in the field of regulation
and public service within the healthcare sector, including Pernyataan Independensi Komisaris Independen:
serving as Director of Assessment and Inspector at the Independence Statement of Independent
National Agency of Drug and Food Control (BPOM) of the Commissioner:
Republic of Indonesia (2001–2012), Short-Term Expert at the
World Health Organization (2004–2010), and Director General Beliau telah menyampaikan pernyataan independensi
of Pharmaceuticals and Medical Devices at the Ministry of sehubungan dengan pengangkatannya kembali sebagai
Health of the Republic of Indonesia (2012–2018). In addition to Komisaris Independen untuk periode kedua.
her roles in the government, she was also actively involved and She has provided a statement of independence in connection
served as the Chairman of the Supervisory Board at several with her reappointment as an Independent Commissioner for
hospitals, including at the National Brain Center Hospital a second term.
in Jakarta (2014–2020). She also served as a Long-Term
Expert at the United Nations Development Program (UNDP) from
(2020–2022), and serves as the Chairman of the Advisory Board
of the Indonesian Medical Device Ecosystem Development
Association (2024), and Member of the Supervisory Board of the
Indonesian Association for the Study of Medicinals (2025).
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Profil Direksi
Profile of the Board of Directors
Lee Yan
Gwan
Direktur Utama
President Director
Warga Negara Singapura, berusia 63 Tahun, berdomisili di Jakarta
dan Singapura.
Singapore Citizen, 63 Years Old, domiciled in Jakarta and Singapore.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
• Diangkat pertama kali berdasarkan Akta No. 622/2020; 2025–2030
serta
• Diangkat kembali berdasarkan Akta No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
• First appointed based on Deed No. 622/2020; and per 31 Desember 2025:
• Reappointed based on Deed No. 135/2025.
Concurrent Positions in Other Companies as of
December 31, 2025:
Pengalaman Kerja:
• Direktur Rejuve Global Investment Pte. Ltd. (sejak 2022);
Work Experience:
• Direktur pada beberapa Entitas Anak Perseroan,
Memiliki pengalaman kerja sebagai eksekutif senior yang di antaranya:
berbasis di Indonesia dan Singapura dengan pengalaman - Pyfa Australia Pty Ltd (sejak 2023); serta
kerja lebih dari 25 (dua puluh lima) tahun, serta beliau memiliki - Pyfa Health Singapore Pte Ltd (sejak 2024).
beberapa pengalaman kerja, termasuk di antaranya sebagai • Director of Rejuve Global Investment Pte. Ltd.
Country Director SEAVI Indonesia Venture (1997–1998), (since 2022);
Direktur Komersil SCTV (1998–2000), Direktur Indika Group • Director in several of the Company’s Subsidiaries,
(1998–2000), Deputi Direktur Utama Lippo Group (2001–2002), including:
Senior VP Cathay Organisation Holdings Ltd (2009–2010), dan - Pyfa Australia Pty Ltd (since 2023); and
Direktur Newstart Health Food (2010–2018). - Pyfa Health Singapore Pte Ltd (since 2024).
Has professional experience as a senior executive based in
Indonesia and Singapore, with more than 25 (twenty-five) Hubungan Afiliasi:
years of work experience, including positions such as Country
Affiliation:
Director of SEAVI Indonesia Venture (1997–1998), Commercial
Director of SCTV (1998–2000), Director at Indika Group Per 31 Desember 2025, beliau memiliki hubungan afiliasi
(1998–2000), Deputy CEO of Lippo Group (2001–2002), Senior dengan pemegang saham pengendali, yaitu sebagai Direktur
VP at Cathay Organisation Holdings Ltd (2009–2010), and Rejuve Global Investment Pte. Ltd.
Director of Newstart Health Food (2010–2018). As of December 31, 2025, he has an affiliate relationship with
the controlling shareholder, namely as Director of Rejuve
Riwayat Pendidikan dan/atau Sertifikasi: Global Investment Pte. Ltd.
Educational Background and/or Certifications:
Bachelor of Science in Commerce, Adventist University of
Kepemilikan Saham:
the Philippines (1985). Share Ownership:
Bachelor of Science in Commerce, Adventist University of Per 31 Desember 2025, beliau tidak memiliki saham,
the Philippines (1985). baik secara langsung maupun tidak langsung, di Perseroan.
As of December 31, 2025, he does not own any shares,
either directly or indirectly, in the Company.
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
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Yenfrino
Gunadi
Direktur
Director
Warga Negara Indonesia, berusia 40 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 40 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
• Diangkat pertama kali berdasarkan Akta No. 622/2020; 2025–2030
serta
• Diangkat kembali berdasarkan Akta No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
• First appointed based on Deed No. 622/2020; and per 31 Desember 2025:
• Reappointed based on Deed No. 135/2025.
Concurrent Positions in Other Companies as of
December 31, 2025:
Pengalaman Kerja:
Direktur di beberapa Entitas Anak Perseroan, di antaranya:
Work Experience:
- PT Pyfa Investama Medika (sejak 2021);
Beliau memiliki pengalaman lebih dari 13 (tiga belas) tahun - PT Pyfa Aetheria Indonesia (sejak 2021); serta
di industri keuangan. Kariernya dimulai dengan mengikuti - Komisaris PT Holi Pharma (sejak 2023).
Program Pengembangan Analis Keuangan, yang kemudian
membawanya ke berbagai posisi di bidang investasi dan Director in several of the Company’s Subsidiaries, including:
keuangan di JPMorgan Asset Management di Amerika - PT Pyfa Investama Medika (since 2021);
Serikat dan Singapura (2008-2017). Pada Mei 2017, - PT Pyfa Aetheria Indonesia (since 2021); and
beliau menjabat sebagai Vice President di Korean - Commissioner of PT Holi Pharma (since 2023).
National Pension Service (“NPS”) Singapura dengan fokus
pada investasi di kawasan Asia Tenggara. Selanjutnya,
Hubungan Afiliasi:
antara 2017 hingga 2019, beliau mengemban peran
sebagai Deputy General Manager Business Development Affiliation:
di PT Jakarta Setiabudi Internasional Tbk, serta pernah Per 31 Desember 2025. beliau tidak memiliki hubungan afiliasi
menjabat sebagai Direktur PT PSI hingga April 2024. dengan anggota Dewan Komisaris, anggota Direksi lainnya,
He has over 13 (thirteen) years of experience in the financial serta pemegang saham utama dan pengendali, baik langsung
industry. Has a career that began with participation in maupun tidak langsung, sampai kepada pemilik individu.
a Financial Analyst Development Program, which led to As of December 31, 2025, he has no affiliation with members
various roles in investment and finance at JPMorgan Asset of the Board of Commissioners, other members of the Board
Management in the United States and Singapore between
of Directors, or the major and controlling shareholders, either
(2008–2017). In May 2017, served as Vice President at
directly or indirectly, up to the individual owner level.
the Korean National Pension Service (“NPS”) Singapore,
focusing on investments in the Southeast Asia region.
Afterwards, between 2017 and 2019, he held the role of Deputy Kepemilikan Saham:
General Manager of Business Development at PT Jakarta Share Ownership:
Setiabudi Internasional Tbk, and also served as a Director of
Per 31 Desember 2025, beliau tidak memiliki saham, baik
PT PSI until April 2024.
secara langsung maupun tidak langsung, di Perseroan.
Riwayat Pendidikan dan/atau Sertifikasi: As of December 31, 2025, he does not own any shares, either
directly or indirectly, in the Company.
Educational Background and/or Certifications:
Bachelor of Science in Business Administration, The Ohio
State University - Fisher College of Business (2007).
Bachelor of Science in Business Administration from
The Ohio State University - Fisher College of Business (2007).
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Bedjo
Stefanus
Direktur
Director
Warga Negara Indonesia, berusia 62 Tahun, berdomisili di Jawa Barat.
Indonesian Citizen, 62 Years Old, domiciled in West Java.
Dasar Pengangkatan: Riwayat Pendidikan dan/atau Sertifikasi:
Legal Basis of Appointment: Educational Background and/or Certifications:
• Diangkat pertama kali berdasarkan Akta Pernyataan Sarjana Ilmu Farmasi, Surabaya.
Keputusan RUPS PT Pyridam Farma Tbk No. 156 tanggal Bachelor of Pharmacy, Surabaya.
27 Juni 2023 (“Akta No. 156/2023”) serta
• Diangkat kembali berdasarkan Akta No. 135 /2025.
• First appointed based on the Deed of Statement of Masa Jabatan:
Resolution of the GMS of PT Pyridam Farma Tbk No. 156 Terms of Appointment:
dated June 27, 2023 (“Deed No. 156/2023”); and 2025–2030
• Reappointed based on Deed No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
Pengalaman Kerja: per 31 Desember 2025:
Work Experience: Concurrent Positions in Other Companies as of
Beliau memiliki pengalaman luas di industri farmasi, yang December 31, 2025:
dimulai sebagai Medical Representative di sektor farmasi,
• Direktur Utama PT Holi Pharma (sejak 2023); serta
kemudian berkembang ke posisi Area Manager Sales
• Komisaris PT Ethica Industri Farmasi (sejak 2023).
untuk wilayah Jawa Timur, serta Sales Manager untuk
Divisi Farma & Diagnostica di BUMN PT Rajawali Nusindo • President Director of PT Holi Pharma (since 2023); and
yang bekerja sama dengan Boehringer Mannheim Jerman • Commissioner of PT Ethica Industri Farmasi (since 2023).
(1982–1991). Kariernya berlanjut sebagai General Manager
yang membawahi operasional pabrik serta penjualan
farmasi dan diagnostika Bayer di PT Barito Budi Pharmindo, Hubungan Afiliasi:
distributor BUMN Indofarma, (1992-2002). Selanjutnya, Affiliation:
beliau menjabat sebagai Direktur Utama PT Errita Pharma
Per 31 Desember 2025, beliau tidak memiliki hubungan
(Plant & Marketing) (1998–2005). Beliau juga pernah
afiliasi dengan anggota Dewan Komisaris, anggota Direksi
menjabat sebagai Direktur PT Holi Pharma (Plant &
lainnya, serta pemegang saham utama dan pengendali, baik
Marketing) (2007–2023).
langsung maupun tidak langsung, sampai kepada pemilik
Has extensive experience in the pharmaceutical industry, individu.
beginning a career as a Medical Representative in
As of December 31, 2025, he has no affiliation with members
the pharmaceutical sector. Later on, advanced to
of the Board of Commissioners, other members of the Board
the position of Area Sales Manager for the East Java region
of Directors, or the major and controlling shareholders, either
and then to Sales Manager for the Pharma & Diagnostics
directly or indirectly, up to the individual owner level.
Division at the state-owned enterprise PT Rajawali Nusindo,
in collaboration with Boehringer Mannheim, Germany,
(1982–1991). Afterwards, continued as General Manager
Kepemilikan Saham:
that overseeing plant operations as well as pharmaceutical
and diagnostics sales at PT Barito Budi Pharmindo,
Share Ownership:
a state-owned Indofarma distributor, (1992-2002). Per 31 Desember 2025, beliau memiliki saham Perseroan
Subsequently served as the President Director of PT Errita secara langsung sebesar 0,12%.
Pharma (Plant & Marketing) (1998–2005). In addition, As of December 31, 2025, he directly owns 0.12% of
also held the position of Director at PT Holi Pharma the Company’s shares.
(Plant & Marketing) (2007–2023).
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Antes Eko
Prasetio*)
Direktur
Director
Warga Negara Indonesia, berusia 43 Tahun, berdomisili di Jakarta.
Indonesian citizen, 43 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
Diangkat pertama kali berdasarkan Akta No. 135/2025. 2025–2030
First appointed based on Deed No. 135/2025.
Riwayat Pendidikan dan/atau Sertifikasi: Rangkap Jabatan di Perusahaan Lain
Educational Background and/or Certifications: per 31 Desember 2025:
Manajemen bisnis, Universitas Katolik Atma Jaya dan Concurrent Positions in Other Companies as of
Universitas Mercu Buana. December 31, 2025:
Business management, Universitas Katolik Atma Jaya and Per 31 Desember 2025, beliau tidak memiliki rangkap jabatan
Universitas Mercu Buana. pada perusahaan lain di luar grup usaha Perseroan.
As of December 31, 2025, he did not hold concurrent
Pengalaman Kerja: positions in other companies outside the Company’s
Work Experience: business group.
Beliau memiliki pengalaman selama 15 (lima belas) tahun
di bidang kefarmasian, dengan pengalaman kerja antara
lain Marketing Communication for Oncology, Virology, Hubungan Afiliasi:
Transplant & Anemia Businesses PT Roche Indonesia Affiliation:
(2008–2011), Product & DTC Manager - Adult Vaccines Per 31 Desember 2025, beliau tidak memiliki hubungan
Business PT Glaxosmithkline (2011–2012), Business afiliasi dengan anggota Dewan Komisaris, anggota Direksi
Unit Head, Business Unit Manager, dan Product Manager lainnya, serta pemegang saham utama dan pengendali, baik
PT Johnson & Johnson Indonesia (2012–2016), Commercial langsung maupun tidak langsung, sampai kepada pemilik
Director untuk Ethical & Consumer Health Care (Betadine) individu.
PT Mundipharma Healthcare Indonesia (2016–2022). Selain
itu, beliau pernah menjadi pengajar dan konselor akademik As of December 31, 2025, he has no affiliation with members
Universitas Katolik Atma Jaya serta pengajar Morning Star of the Board of Commissioners, other members of the Board
Academy Jakarta (2004–2007). of Directors, or the major and controlling shareholders, either
directly or indirectly, up to the individual owner level.
He has 15 (fifteen) years of experience in the pharmaceutical
sector, with work experience including Marketing
Communication for Oncology, Virology, Transplant &
Kepemilikan Saham:
Anemia Businesses at PT Roche Indonesia (2008–2011);
Share Ownership:
Product & DTC Manager – Adult Vaccines Business at
PT Glaxosmithkline (2011–2012); Business Unit Head, Per 31 Desember 2025, beliau tidak memiliki saham, baik
Business Unit Manager, and Product Manager at PT Johnson secara langsung maupun tidak langsung, di Perseroan.
& Johnson Indonesia (2012–2016); and Commercial As of December 31, 2025, he does not own any shares, either
Director for Ethical & Consumer Health Care (Betadine) directly or indirectly, in the Company.
at PT Mundipharma Healthcare Indonesia (2016–2022).
In addition, he has served as a lecturer and academic
counselor at Universitas Katolik Atma Jaya and as a teacher
at Morning Star Academy Jakarta (2004–2007).
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective as of the closing of the Annual GMS held on June 18, 2025.
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Sinta Lestari
Ningsih*)
Direktur
Director
Warga Negara Indonesia, berusia 43 Tahun, berdomisili di Jawa Barat.
Indonesian citizen, 43 Years Old, domiciled in West Java.
Dasar Pengangkatan: Masa Jabatan:
Legal Basis of Appointment: Terms of Appointment:
Diangkat pertama kali berdasarkan Akta No. 135/2025. 2025–2030
First appointed based on Deed No. 135/2025.
Rangkap Jabatan di Perusahaan Lain
Riwayat Pendidikan dan/atau Sertifikasi: per 31 Desember 2025:
Educational Background and/or Certifications: Concurrent Positions in Other Companies as of
Pendidikan Ekonomi – Akuntansi, Universitas Tarumanagara. December 31, 2025:
Majoring in Economic – Accounting, Universitas Merangkap jabatan sebagai Direktur Utama PT Pyfa Sehat
Tarumanagara. Indonesia, Probiotec Pty Ltd, serta di 19 Entitas Anak
Probiotec Pty Ltd.
Pengalaman Kerja: Serves concurrently as President Director of PT Pyfa Sehat
Work Experience: Indonesia, Probiotec Pty Ltd, as well as in 19 Subsidiaries of
Probiotec Pty Ltd.
Beliau memiliki pengalaman selama 20 (dua puluh) tahun
di bidang finansial dalam berbagai industri. Pengalaman
kerja beliau dimulai sebagai Assistant Audit Manager Hubungan Afiliasi:
KPMG Sidharta & Widjaja - Big 4 Public Accountant Firm Affiliation:
(2005–2010), Senior Finance Manager PT Aimia Proprietary Per 31 Desember 2025, beliau tidak memiliki hubungan
Loyalty Indonesia (2010–2017), Senior Finance & Accounting afiliasi dengan anggota Dewan Komisaris, anggota Direksi
Manager PT Warner Music Indonesia (2017–2020), dan Head lainnya, serta pemegang saham utama dan pengendali, baik
of Reporting PT Visionet Internasional (OVO) (2020–2021). langsung maupun tidak langsung, sampai kepada pemilik
She has 20 (twenty) years of experience in the financial individu.
sector across various industries. Her work experience started As of December 31, 2025, she has no affiliation with members
as an Assistant Audit Manager at KPMG Sidharta & Widjaja of the Board of Commissioners, other members of the Board
– a Big 4 Public Accounting Firm (2005–2010); Senior of Directors, or the major and controlling shareholders, either
Finance Manager at PT Aimia Proprietary Loyalty Indonesia directly or indirectly, up to the individual owner level.
(2010–2017); Senior Finance & Accounting Manager at
PT Warner Music Indonesia (2017–2020); and Head of
Reporting at PT Visionet Internasional (OVO) (2020–2021).
Kepemilikan Saham:
Share Ownership:
Per 31 Desember 2025, beliau tidak memiliki saham, baik
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
secara langsung maupun tidak langsung, di Perseroan.
*) Effective as of the closing of the Annual GMS held on June 18, 2025.
As of December 31, 2025, she does not own any shares,
either directly or indirectly, in the Company.
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Perubahan Komposisi Anggota Changes in the Composition of the Board
Dewan Komisaris dan Direksi of Commissioners and Board of Directors
Sehubungan dengan meninggalnya Bapak Mohammad In connection with the passing of Mr. Mohammad Syamsul
Syamsul Arifin pada 18 Februari 2025, pemegang saham Arifin on February 18, 2025, the shareholders resolved to appoint
menetapkan pengangkatan anggota Dewan Komisaris dan new members of the Board of Commissioners and the Board of
Direksi yang baru, dengan tujuan menjaga komposisi organ Directors, aiming to maintain the composition of the main organs
utama serta memperkuat objektivitas dan kinerja manajemen and strengthen management objectivity and performance
dalam mendukung efektivitas operasional Perseroan. Sehingga, in supporting the Company’s operational effectiveness.
berdasarkan Akta No. 135/2025, per 31 Desember 2025, Accordingly, based on Deed No. 135/2025, as of December 31,
susunan Dewan Komisaris dan Direksi Perseroan sebagai 2025, the composition of the Board of Commissioners and Board
berikut: of Directors is as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Robby Yulianto President Commissioner : Robby Yulianto
Komisaris : Widjanarko Brotosaputro Commissioner : Widjanarko Brotosaputro
Komisaris Independen : Charles D. Marpaung Independent Commissioner : Charles D. Marpaung
Komisaris Independen : Maura Linda Sitanggang Independent Commissioner : Maura Linda Sitanggang
Direksi Board of Directors
Direktur Utama : Lee Yan Gwan President Director : Lee Yan Gwan
Direktur : Yenfrino Gunadi Director : Yenfrino Gunadi
Direktur : Bedjo Stefanus Director : Bedjo Stefanus
Direktur : Antes Eko Prasetio Director : Antes Eko Prasetio
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Informasi Pemegang Saham
Information on the Shareholders
Kepemilikan Saham per 31 Desember 2024 Kepemilikan Saham per 31 Desember 2025
Share Ownership as of December 31, 2024 Share Ownership as of December 31, 2025
Nama Pemegang Jumlah Saham Kepemilikan Jumlah Saham Kepemilikan
Saham (Lembar Jumlah Nominal Saham (Lembar Jumlah Nominal Saham
Shareholders Name Saham) Nominal Value Share Saham) Nominal Value Share
Total Shares (Rp) Ownership Total Shares (Rp) Ownership
(Shares) (%) (Shares) (%)
Pemegang Saham 5% Saham atau Lebih
Share Ownership of 5% or More
Modal Dasar
38.000.000.000 3.800.000.000.000 38.000.000.000 3.800.000.000.000
Authorized Capital
Rejuve Global
6.763.997.777 676.399.777.700 60,20 6.793.427.177 679.342.717.700 60,45
Investment Pte. Ltd.
PT Asuransi Jiwa
572.628.400 57.262.840.000 5,10 572.628.400 57.262.840.000 5,10
Starinvestama
Kepemilikan Saham di Bawah 5%
Share Ownership Below 5%
Masyarakat (masing-
masing kurang dari 5%) 3.900.053.823 390.005.382.300 34,70 3.870.637.217 387.063.721.700 34,45
Public (each below 5%)
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Kepemilikan Saham per 31 Desember 2024 Kepemilikan Saham per 31 Desember 2025
Share Ownership as of December 31, 2024 Share Ownership as of December 31, 2025
Nama Pemegang Jumlah Saham Kepemilikan Jumlah Saham Kepemilikan
Saham (Lembar Jumlah Nominal Saham (Lembar Jumlah Nominal Saham
Shareholders Name Saham) Nominal Value Share Saham) Nominal Value Share
Total Shares (Rp) Ownership Total Shares (Rp) Ownership
(Shares) (%) (Shares) (%)
Modal Disetor dan
Ditempatkan Penuh
11.236.680.000 1.123.668.000.000 100,00 11.236.692.794 1.123.669.279.400 100,00
Fully Paid-Up and
Subscribed Capital
Saham Portepel
26.763.320.000 2.676.332.000.000 26.763.307.206 2.676.330.720.600
Treasury Shares
Komposisi Pemegang Saham berdasarkan Status Kepemilikan
Shareholders Composition based on Ownership
Kepemilikan Saham per 31 Desember 2024 Kepemilikan Saham per 31 Desember 2025
Share Ownership as of December 31, 2024 Share Ownership as of December 31, 2025
Nama Pemegang Kepemilikan Kepemilikan
Saham Jumlah Saham Jumlah Saham
Jumlah Saham Jumlah Saham
Shareholders Name (Lembar Saham) (Lembar Saham)
Investor Share Investor Share
Total Shares Total Shares
Total Investor Ownership Total Investor Ownership
(Shares) (Shares)
(%) (%)
Pemegang Saham Lokal
Local Shareholders
Individu
8.309 2.229.320.268 19,84 19.090 2.357.099.143 20,98
Individual
Institusi
33 1.637.022.245 14,58 61 1.683.215.983 14,98
Institutions
Pemegang Saham Asing
Foreign Shareholders
Individu
39 55.277.100 0,49 40 7.343.500 0,07
Individual
Institusi
16 7.315.062.268 65,10 18 7.189.034.168 63,98
Institutions
Jumlah
8.290 11.236.681.881 100,00 19.209 11.236.692.794 100,00
Total
Pengungkapan Kepemilikan Saham Disclosure of Share Ownership by
Dewan Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Sebagai bentuk kepatuhan terhadap regulasi, Perseroan As a form of compliance with regulations, the Company ensures
memastikan keterbukaan atas kepemilikan saham Dewan transparency regarding the share ownership of the Board of
Komisaris, Direksi, serta pemegang saham dengan hak suara Commissioners, the Board of Directors, and shareholders holding
minimal 5%, sesuai dengan Peraturan Otoritas Jasa Keuangan at least 5% voting rights, in accordance with Financial Services
No. 4 Tahun 2024 tentang Laporan Kepemilikan atau Setiap Authority Regulation No. 4 of 2024 concerning Reports on
Perubahan Kepemilikan Saham Perusahaan Terbuka dan Share Ownership or Any Changes in Share Ownership of Public
Laporan Aktivitas Menjaminkan Saham Perusahaan Terbuka Companies and Reports on Share Pledging Activities of Public
(“POJK 4/2024”). Kebijakan tersebut mewajibkan pelaporan Companies (“POJK 4/2024”). This policy requires reporting within
maksimal 5 (lima) hari kerja setelah adanya perubahan a maximum of 5 (five) working days after any change in share
kepemilikan saham. Sepanjang tahun 2025, Perseroan telah ownership. Throughout 2025, the Company fulfilled this obligation
melaksanakan kewajiban ini dengan baik melalui e-reporting through monthly e-reporting, thereby maintaining transparency to
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bulanan, sehingga transparansi kepada regulator tetap terjaga. the regulators. Information on the Company’s share ownership by
Informasi mengenai kepemilikan saham Perseroan oleh Dewan the Board of Commissioners and the Board of Directors is presented
Komisaris dan Direksi diuraikan sebagai berikut: as follows:
Kepemilikan Saham Kepemilikan Saham
per 31 Desember 2024 per 31 Desember 2025
Share Ownership as Share Ownership as
of December 31, 2024 of December 31, 2025 Status
Nama Jabatan Kepemilikan
Name Position Jumlah Saham Jumlah Kepemilikan Jumlah Saham Jumlah Kepemilikan Ownership
(Lembar Nominal Saham (Lembar Nominal Saham Status
Saham) Nominal Share Saham) Nominal Share
Total Shares Amount Ownership Total Shares Amount Ownership
(Shares) (Rp) (%) (Shares) (Rp) (%)
Dewan Komisaris
Board of Commissioners
Komisaris
Robby Utama
- - - - - - -
Yulianto President
Commissioner
Widjanarko Komisaris
- - - - - - -
Brotosaputro*) Commissioner
Komisaris
Charles D. Independen
- - - - - - -
Marpaung Independent
Commissioner
Komisaris
Maura Linda Independen
- - - - - - -
Sitanggang Independent
Commissioner
Direksi
Board of Directors
Direktur Utama
Lee Yan Gwan President - - - - - - -
Director
Yenfrino Direktur
- - - - - - -
Gunadi Director
Kepemilikan
Bedjo Direktur Langsung
13.310.000 1.331.000.000 0,12 13.310.000 1.331.000.000 0,12
Stefanus Director Direct
Ownership
Antes Eko Direktur
- - - - - - -
Prasetio*) Director
Sinta Lestari Direktur
- - - - - - -
Ningsih*) Director
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective as of the closing of the Annual GMS held on June 18, 2025.
Pemegang Saham Utama dan Pengendali
Major Shareholders and Controlling Shareholders
Per 31 Desember 2025, Rejuve Global Investment Pte. Ltd., As of December 31, 2025, Rejuve Global Investment Pte. Ltd. is
tercatat sebagai pemegang saham utama sekaligus pengendali listed as the Company's Majority and Controlling shareholder
Perseroan dengan kepemilikan 60,45% saham. Didirikan with a 60.45% stake. Established in Singapore on May 27, 2020,
di Singapura pada 27 Mei 2020, perusahaan ini beroperasi the company operates as a Holding Company. The ultimate
di bidang other holding company. Adapun pemilik manfaat akhir beneficial owner of the Company is Lee Ee Ling, who is also the
dari Perseroan adalah Lee Ee Ling yang sekaligus Direktur Rejuve Director of Rejuve Global Investment Pte. Ltd.
Global Investment Pte. Ltd.
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Struktur Grup
Group Structure
(Per 31 Desember 2025 / As of December 31, 2025)
PT Asuransi Jiwa
Rejuve Global Pte.Ltd. Masyarakat / Public
Starinvestama
60,45% 5,10% 34,45%
Pyfa Health PT Pyfa PT Pyfa PT Ethica PT Medika
PT Pyfa Aetheria
Singapore Investama Sehat PT Holi Pharma Industri Inovasi
Indonesia
Pte. Ltd. Medika Indonesia Farmasi Nusantara
99,00% 99,99% 99,00% 99,00% 99,99% 99,99% 99,90%
Pyfa
Australia
Pty Ltd
100,00%*)
Probiotec
Pte. Ltd
100,00%
Australian Dairy HH Packaging Probiotec LJM Probiotec (NSW) Probiotec (QLD)
ABS (Aus) Pty Ltd
Proteins Pty Ltd Pty Ltd Pty Ltd Pty Ltd Pty Limited
100,00% 100,00% 100,00% 100,00% 100,00% 100,00%
Probiotec South Pack Probiotec Milton Probiotec
Nutritionals Laboratories Multipack Pharmaceuticals Pharmaceuticals
Pty Limited (Aust) Pty Ltd Pty Ltd Pty Ltd Pty Limited
100,00% 100,00% 100,00% 100,00% 100,00%
Biotech
LJM (NSW) Probiotec Pharma
Pharmaceuticals
Pty Ltd Pty Limited
Pty Ltd
100,00% 100,00% 100,00%
*) berdasarkan kepemilikan atas saham biasa dengan
hak suara dan saham berupa redeemable preference
Biotech
shares yang dikeluarkan oleh Pyfa Australia Pty Ltd. Willie Labs A.C.N. 010 040 598
Pharmaceuticals
*) based on ownership of ordinary shares with voting Generics Pty Ltd Pty Ltd
Australia Pty Ltd
rights and redeemable preference shares issued by
Pyfa Australia Pty Ltd.
100,00% 100,00% 100,00%
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Kronologi Pencatatan Saham
Share Listing Chronology
(Per 31 Desember 2025 / As of December 31, 2025)
Jumlah Saham Nilai Nominal Harga Jumlah
Diterbitkan (Rp/Lembar Penawaran Saham Beredar Bursa
Uraian Tanggal (Lembar Saham) Saham) (Rp/Lembar (Lembar Saham) Pencatatan
Description Date Total Shares Nominal Saham) Total Outstanding Stock
Issued Amount Offering Price Shares Exchange
(Shares) (Rp/Shares) (Rp/Shares) (Shares)
Penawaran Umum Perdana 16 Oktober 2001
120.000.000 100 105 520.000.000
Initial Public Offering October 16,2001
Pembagian Dividen Saham 21 November 2002
15.080.000 100 - 535.080.000
Share Dividend Distribution November 21, 2002
Bursa Efek
Penambahan Modal Indonesia
dengan Memberikan Indonesia Stock
Hak Memesan Efek Terlebih Exchange
Dahulu I (“PMHMETD I”) 3 April 2024
10.701.600.000 100 100 11.236.692.794*)
April 3, 2024
Capital Increase by
Granting Pre-emptive
Rights I (“PMHMETD I”)
*) Jumlah saham beredar Perseroan per 31 Desember 2025 sebanyak 11.236.692.794 saham, telah mencakup penambahan saham sebagai hasil pelaksanaan konversi Waran
Seri I. Perbedaan jumlah saham dibandingkan periode sebelumnya disebabkan oleh pelaksanaan konversi waran tersebut.
*) The total number of the Company’s outstanding shares as of December 31, 2025 amounted to 11,236,692,794 shares, including additional shares issued from the conversion
of Series I Warrants. The difference in the number of shares compared to the previous period was due to the exercise of such warrant conversion.
Kronologi Pencatatan Efek Lainnya
Other Securities Listing Chronology
Efek Bersifat Utang
Debt Securities
(Per 31 Desember 2025 / As of December 31, 2025)
Tanggal Nilai Nominal Tingkat Status Bursa
Jangka Tanggal Jatuh
Jenis Efek Penerbitan Nominal Bunga Pembayaran Pencatatan
Waktu Tempo Rating
Security Type Issuance Amount Interest Payment Listing
Period Maturity Date
Date (Rp) Rate Status Exchange
Obligasi Berkelanjutan I Belum Lunas
Pyridam Farma (Belum Jatuh
Tahap I Tahun 2022 8 Maret 2022 5 Tahun 8 Maret 2027 Tempo) irA- (Single
400.000.000.000 9,50%
Pyridam Farma March 8, 2022 5 Years March 8, 2027 A Minus)
Phase I Continuing Unpaid
Bond I 2022 (Not Due Yet)
Obligasi Berkelanjutan I Belum Lunas Bursa Efek
Pyridam Farma (Belum Jatuh Indonesia
Tahap III Tahun 2024 27 Februari 2024 5 Tahun 27 Februari 2029 *)
Tempo) irA- (Single
400.000.000.000 9,50% Indonesia
Pyridam Farma February 27, 2024 5 Years February 27, 2029*) A Minus)
Phase III Continuing Unpaid Stock
Bond I 2024 (Not Due Yet) Exchange
Obligasi Berkelanjutan II Belum Lunas
Pyridam Farma Tahap I (Belum Jatuh
Tahun 2025 9 Juli 2025 3 Tahun 9 Juli 2028 Tempo) irA- (Single
420.000.000.000 9%
Pyridam Farma July 9, 2025 3 Years July 9, 2028 A Minus)
Phase II Continuing Unpaid
Bond I 2025 (Not Due Yet)
*) Obligasi Berkelanjutan I Pyridam Farma Tahap III Tahun 2024 telah mengalami perpanjangan jangka waktu berdasarkan hasil Rapat Umum Pemegang Obligasi (RUPO), dari
semula 2 (dua) tahun menjadi 5 (lima) tahun, sehingga jatuh tempo menjadi tanggal 27 Februari 2029.
*) The Pyridam Farma Phase III Continuing Bonds I Year 2024 have undergone an extension of tenor based on the resolution of the General Meeting of Bondholders (RUPO), from
the original 2 (two) years to 5 (five) years, resulting in a new maturity date of February 27, 2029.
PT Pyridam Farma Tbk 95
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Efek Bersifat Ekuitas
Equity Securities
(Per 31 Desember 2025 / As of December 31, 2025)
Jumlah Waran Seri I saat Jumlah Waran Seri I per
Jenis Efek Tanggal Penerbitan Periode Perdagangan Awal Penerbitan 31 Desember 2025
Security Type Issuance Date Trading Period Total Series I Warrants at Total Series I Warrants as
Initial Issuance of December 31, 2025
Waran Seri I 24 April 2024
2024-2029 178.359.499 178.346.705
Series I Warrants April 24, 2024
Entitas Anak
Subsidiaries
Perseroan mengendalikan sejumlah Entitas Anak, baik melalui The Company exercises control over several Subsidiaries, both
kepemilikan langsung maupun tidak langsung. Informasi through direct and indirect ownership. Information regarding
mengenai Entitas Anak tersebut diuraikan sebagai berikut: these Subsidiaries is presented as follows:
Kepemilikan Langsung
Direct Ownership
PT Holi Pharma (“Holi Pharma”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Indonesia 1968 99,99 353.064
Bidang Usaha
Business Line
Industri Kimia Dasar Organik yang Menghasilkan Bahan Kimia Khusus, Basic Organic Chemical Industry Producing Specialty Chemicals, Soap
Industri Sabun dan Bahan Pembersih Keperluan Rumah Tangga, Industri and Household Cleaning Products Industry, Cosmetics Industry for
Kosmetik untuk Manusia, termasuk Pasta Gigi, Industri Bahan Farmasi Humans, including Toothpaste, Pharmaceutical Materials Industry
untuk Manusia, Industri Produk Farmasi untuk Manusia, Industri Alat for Humans, Pharmaceutical Products Industry for Humans, Medical
Kesehatan dalam Subgolongan 2101, Industri Produk Obat Tradisional Equipment Industry in Subgroup 2101, Traditional Medicine Products
untuk Manusia, Industri Alat-Alat Laboratorium Non-Klinis, Farmasi dan Industry for Humans, Non-Clinical Laboratory Equipment, Pharmaceutical
Kesehatan dari Kaca, Industri Alat Laboratorium Klinis dari Kaca, Industri and Health Glass Products Industry, Clinical Laboratory Equipment
Peralatan Kedokteran dan Kedokteran Gigi, Perlengkapan Orthopaedic dan Industry from Glass, Medical and Dental Equipment Industry, Orthopaedic
Prosthetic, Perdagangan Besar atas Dasar Balas Jasa (Fee) atau Kontrak, and Prosthetic Equipment, Wholesale Trade Based on Fees or Contracts,
Perdagangan Besar Susu dan Produk Susu, Perdagangan Besar Makanan Wholesale Trade in Milk and Dairy Products, Wholesale Trade in Other Food
dan Minuman Lainnya, Perdagangan Besar Obat Farmasi untuk Manusia, and Beverages, Wholesale Trade in Pharmaceutical Drugs for Humans,
Perdagangan Besar Obat Tradisional untuk Manusia, Perdagangan Besar Wholesale Trade in Traditional Medicines for Humans, Wholesale Trade
Kosmetik untuk Manusia, Perdagangan Besar Bahan Farmasi untuk in Cosmetics for Humans, Wholesale Trade in Pharmaceutical Materials
Manusia dan Hewan, Perdagangan Besar Alat Laboratorium, Alat Farmasi for Humans and Animals, Wholesale Trade in Laboratory Equipment,
dan Alat Kedokteran untuk Manusia, Portal Web dan/atau Platform Pharmaceutical and Medical Instruments for Humans, Commercial Web
Digital dengan Tujuan Komersial, Jasa Pengujian Laboratorium, Aktivitas Portal and/or Digital Platforms, Laboratory Testing Services, Packaging
Pengepakan, dan Aktivitas Pelayanan Penunjang Kesehatan. Activities, and Healthcare Support Services Activities.
Alamat
Address
Jl. Mahar Martanegara No. 100 RT 01/RW 10
Cigugur Tengah, Cimahi Tengah
Cimahi, Jawa Barat
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris Utama : Widjanarko Brotosaputro President Commissioner : Widjanarko Brotosaputro
Komisaris : Yenfrino Gunadi Commissioner : Yenfrino Gunadi
Direksi Board of Directors
Direktur Utama : Bedjo Stefanus President Director : Bedjo Stefanus
Direktur : Syarifah Nova Yanti Director : Syarifah Nova Yanti
Direktur : Raissa Alistia Director : Raissa Alistia
96 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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PT Pyfa Aetheria Indonesia (“PAI”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Indonesia 99,00 6
Not Yet Operational
Bidang Usaha
Business Line
Perdagangan Besar Obat Farmasi untuk Manusia, Perdagangan Besar Wholesale Trade in Pharmaceutical Drugs for Humans, Wholesale Trade
Obat Tradisional untuk Manusia, Perdagangan Besar Kosmetik untuk in Traditional Medicines for Humans, Wholesale Trade in Cosmetics for
Manusia, Perdagangan Besar Alat Laboratorium, Alat Farmasi dan Alat Humans, Wholesale Trade in Laboratory Equipment, Pharmaceutical
Kedokteran untuk Manusia, Perdagangan Besar Atas Dasar Balas Jasa Instruments, and Medical Equipment for Humans, Wholesale Trade on
Fee atau Kontrak, Pelatihan Kerja Industri Kreatif Perusahaan, serta a Fee or Contract Basis, Creative Industry Corporate Training, and Web
Portal Web dan/atau Platform Digital dengan Tujuan Komersial. Portals and/or Digital Platforms for Commercial Purposes.
Alamat
Address
Sinar Mas Land Plaza Sudirman Lt. 12
Jl. Jenderal Sudirman Kav. 21, Kel. Karet, Kec. Setiabudi
Jakarta Selatan, Jakarta
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris : Augus Venty Commissioner : Augus Venty
Direksi Board of Directors
Direktur : Yenfrino Gunadi Director : Yenfrino Gunadi
PT Pyfa Investama Medika (“PIM”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Indonesia 2022 99,00 27.327
Bidang Usaha
Business Line
Perdagangan Besar atas dasar Balas Jasa Fee atau Kontrak, Aktivitas Wholesale Trade on a Fee or Contract Basis, Holding Company Activities,
Perusahaan Holding, Aktivitas Akuntansi, Pembukuan dan Pemeriksa, Accounting, Bookkeeping, and Auditing Activities, Other Management
Aktivitas Konsultasi Manajemen Lainnya, Aktivitas Konsultasi Bisnis Consulting Activities, Business Consulting and Business Brokerage
dan Broker Bisnis, serta Aktivitas Penyedia Gabungan Jasa Administrasi Activities, and Combined Office Administrative Services Provider
Kantor. Activities.
Alamat
Address
Sinar Mas Land Plaza Sudirman Lt. 12
Jl. Jenderal Sudirman Kav. 21, Kel. Karet, Kec. Setiabudi
Jakarta Selatan, Jakarta
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris : Augus Venty Commissioner : Augus Venty
Direksi Board of Directors
Direktur : Yenfrino Gunadi Director : Yenfrino Gunadi
PT Pyridam Farma Tbk 97
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Pyfa Health Singapore Pte. Ltd.
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Singapura Belum Beroperasi
99,00 1.082.865
Singapore Not Yet Operational
Bidang Usaha
Business Line
Other Holding Company. Other Holding Company.
Alamat
Address
12 Woodlands Square #14-75
Woods Square, Singapore (737715)
Pengurus
Management
Direksi Board of Directors
Direktur : Lee Yan Gwan Director : Lee Yan Gwan
Direktur : Lee Eee Ling Director : Lee Eee Ling
PT Pyfa Sehat Indonesia (“PSI”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Indonesia 99,00 3.008.005
Not Yet Operational
Bidang Usaha
Business Line
Perdagangan Besar Susu dan Produk Susu, Perdagangan Besar Wholesale Trade of Milk and Dairy Products, Wholesale Trade of Other
Makanan dan Minuman Lainnya, Perdagangan Besar Obat Farmasi Food and Beverages, Wholesale Trade of Pharmaceutical Products for
untuk Manusia, Perdagangan Besar Alat Laboratorium, Alat Farmasi Human Use, Wholesale Trade of Laboratory Equipment, Pharmaceutical
dan Alat Kedokteran untuk Manusia, Aktivitas Konsultasi Manajemen Equipment and Medical Devices for Human Use, Other Management
Lainnya, serta Perdagangan Besar Obat Tradisional untuk Manusia. Consulting Activities, and Wholesale Trade of Traditional Medicines for
Human Use.
Alamat
Address
Sinar Mas Land Plaza Sudirman Lt. 12
Jl. Jenderal Sudirman Kav. 21, Kel. Karet, Kec. Setiabudi
Jakarta Selatan, Jakarta
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris : Augus Venty Commissioner : Augus Venty
Direksi Board of Directors
Direktur Utama : Sinta Lestari Ningsih President Director : Sinta Lestari Ningsih
Direktur : Yanto Director : Yanto
PT Ethica Industri Farmasi (“Ethica”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Indonesia 1946 99,99 622.669
98 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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PT Ethica Industri Farmasi (“Ethica”)
Bidang Usaha
Business Line
Industri Produk Farmasi untuk Manusia, Industri Alat Kesehatan dalam Pharmaceutical Products Industry for Humans, Medical Equipment Industry
Subgolongan 2101, Industri Kimia Dasar Organik yang Menghasilkan in Subgroup 2101, Basic Organic Chemical Industry Producing Special
Bahan Kimia Khusus, Industri Kosmetik untuk Manusia termasuk Pasta Chemicals, Cosmetics Industry for Humans including Toothpaste, Medical
Gigi, Industri Peralatan Kedokteran dan Kedokteran Gigi, Perlengkapan and Dental Equipment Industry, Orthopedic and Prosthetic Equipment,
Orthopedic dan Prosthetic, Industri Sabun dan Bahan Pembersih Soap and Household Cleaning Products Industry, Pharmaceutical
Keperluan Rumah Tangga, Industri Bahan Farmasi untuk Manusia, Materials Industry for Humans, Traditional Medicine Products Industry for
Industri Produk Obat Tradisional untuk Manusia, Industri Alat-Alat Humans, Non-Clinical Laboratory Equipment Industry, Pharmaceutical and
Laboratorium Non-Klinis Farmasi dan Kesehatan dari Kaca, Industri Alat Health Glass Products, Clinical Laboratory Equipment Industry from Glass,
Laboratorium Klinis dari Kaca, Perdagangan Besar Alat Laboratorium, Wholesale Trade of Laboratory Equipment, Pharmaceutical Equipment
Alat Farmasi dan Kedokteran untuk Manusia, Perdagangan Besar Bahan and Medical Devices for Humans, Wholesale Trade of Pharmaceutical
Farmasi untuk Manusia dan Hewan, Perdagangan Besar Obat Farmasi Materials for Humans and Animals, Wholesale Trade of Pharmaceutical
untuk Manusia, Perdagangan Besar Obat Tradisional untuk Manusia, Drugs for Humans, Wholesale Trade of Traditional Medicine for Humans,
Perdagangan Besar Kosmetik untuk Manusia, Perdagangan Besar Wholesale Trade of Cosmetics for Humans, Wholesale Trade of Food and
Makanan dan Minuman Lainnya, Perdagangan Besar Susu dan Produk Beverages, Wholesale Trade of Milk and Dairy Products, Wholesale Trade
Susu, Perdagangan Besar atas Dasar Balas Jasa (Fee) atau Kontrak, on a Fee or Contract Basis, Packaging Activities, Health Support Services,
Aktivitas Pengepakan, Aktivitas Pelayanan Penunjang Kesehatan, Jasa Laboratory Testing Services, and Web Portals and/or Digital Platforms
Pengujian Laboratorium, Portal Web dan/atau Platform Digital dengan for Commercial Purposes, as well as Wholesale Trade of VariousOother
Tujuan Komersial, serta Perdagangan Besar Berbagai Barang dan Household Goods and Supplies That Cannot Be Classified Elsewhere,
Perlengkapan Rumah Tangga Lainnya yang Tidak Dapat Diklasifikasikan Research and Development in Engineering and Technology.
di Tempat Lain, Penelitian dan Pengembangan Teknologi dan Rekayasa.
Alamat
Address
Sinar Mas Land Plaza Sudirman Lt. 12
Jl. Jenderal Sudirman Kav. 21, Kel. Karet, Kec. Setiabudi
Jakarta Selatan, Jakarta
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris Utama : Widjanarko Brotosaputro President Commissioner : Widjanarko Brotosaputro
Komisaris : Bedjo Stefanus Commissioner : Bedjo Stefanus
Direksi Board of Directors
Direktur Utama : Merciana Evy Iswari President Director : Merciana Evy Iswari
Direktur : Savira Director : Savira
PT Medika Inovasi Nusantara (“MIN”)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Indonesia 2025 99,90 1.345
Bidang Usaha
Business Line
Aktivitas Pengembangan Aplikasi Perdagangan melalui Internet (e-Commerce), Internet-Based Trade Application Development Activities (e-Commerce),
Aktivitas Pengolahan Data, Portal Web dan/atau Platform Digital dengan Data Processing Activities, Web Portals and/or Digital Platforms for
Tujuan Komersial, Jasa Penyelenggara Event Khusus (Special Event), Aktivitas Commercial Purposes, Special Event Organizer Services, Private Clinic
Klinik Swasta, serta Aktivitas Pelayanan Penunjang Kesehatan. Activities, as well as Supporting Healthcare Service Activities.
Alamat
Address
Sinar Mas Land Plaza Sudirman Lt. 12
Jl. Jenderal Sudirman Kav. 21, Kel. Karet, Kec. Setiabudi
Jakarta Selatan, Jakarta
Pengurus
Management
Dewan Komisaris Board of Commissioners
Komisaris Utama : Fendy President Commissioner : Fendy
Komisaris : Widjanarko Brotosaputro Commissioner : Widjanarko Brotosaputro
Direksi Board of Directors
Direktur Utama : Tjong, Hendra Heryanto President Director : Tjong, Hendra Heryanto
Direktur : Yurid’ka Azkaa Director : Yurid’ka Azkaa
Direktur : Elvira Sofiyanti Director : Elvira Sofiyanti
PT Pyridam Farma Tbk 99
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Kepemilikan Tidak Langsung melalui Pyfa Health Singapore Pte. Ltd.
Indirect Ownership via Pyfa Health Singapore Pte. Ltd.
Pyfa Australia Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2024 100,00*) 3.008.005
Deskripsi
Description
Holding Company. Holding Company.
Alamat
Address
South Tower Level 16 80
Collins Street Melbourne Vic 3000
Pengurus
Management
Direksi Board of Directors
Direktur : Lee Yan Gwan Director : Lee Yan Gwan
Direktur : Andrew Guy Phillips Director : Andrew Guy Phillips
*) Berdasarkan kepemilikan atas saham biasa dengan hak suara dan saham berupa redeemable preference shares yang dikeluarkan oleh Pyfa Australia Pty Ltd.
*) Based on ownership of ordinary shares with voting rights and redeemable preference shares issued by Pyfa Australia Pty Ltd.
Kepemilikan Tidak Langsung melalui Pyfa Australia Pty Ltd
Indirect Ownership via Pyfa Australia Pty Ltd
Probiotec Pty Ltd (dahulu Probiotec Limited / formerly Probiotec Limited)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2002 100,00 1.982.431
Deskripsi
Description
Produsen Contract Development and Manufacturing Organization Leading Contract Development Manufacturing Organization (“CDMO”)
(“CDMO”) farmasi terkemuka yang berfokus pada produk obat resep dan pharmaceutical manufacturer focused on prescription and OTC products,
Over-the-Counter (“OTC”), serta pengemasan barang konsumsi yang as well as Fast-Moving Consumer Goods (FMCG) packaging.
bergerak cepat (Fast-Moving Consumer Goods/FMCG).
Alamat
Address
73-83 Cherry Lane
Laverton North Vic 3026
Australia
Pengurus
Management
Direksi Board of Directors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
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Kepemilikan Tidak Langsung melalui Probiotec Pty Ltd ((dahulu Probiotec Limited)
dan Anak-Anak Perusahaannya)
Indirect Ownership via Probiotec Pty Ltd ((formerly Probiotec Limited) and its Subsidiaries)
Biotech Pharmaceuticals Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2014 100,00 528.836
Deskripsi
Description
Importir bahan/material. Importer of materials.
Alamat
Address
83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Probiotec Pharma Pty Limited
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2000 100,00 480.434
Deskripsi
Description
Produsen kontrak produk farmasi. Contract manufacturer of pharmaceutical products.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
PT Pyridam Farma Tbk 101
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Probiotec LJM Pty Ltd (dahulu L.J.M. Marketing Services Pty Ltd)
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Residence Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2005 100,00 308.019
Deskripsi
Description
Jasa pengemasan. Co-packing services.
Alamat
Address
79-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
ABS (Aus) Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2019 100,00 110.300
Deskripsi
Description
Jasa pengemasan farmasi kontrak. Contract pharmaceutical packaging services.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Probiotec Multipack Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2002 100,00 1.254.568
Deskripsi
Description
Jasa pengemasan. Co-packing services.
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Probiotec Multipack Pty Ltd
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
South Pack Laboratories (Aust) Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2016 100,00 87.789
Deskripsi
Description
Jasa pengemasan farmasi kontrak. Contract pharmaceutical packaging services.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
HH Packaging Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Australia 2021 100,00 848
Deskripsi
Description
Jasa pengemasan. Co-packing services.
Alamat
Address
79-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
PT Pyridam Farma Tbk 103
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Australian Dairy Proteins Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Biotech Pharmaceuticals Australia Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Willie Labs Generics Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73- 83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
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Milton Pharmaceuticals Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73- 83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
A.C.N. 010 040 598 Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73- 83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
LJM (NSW) Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
79-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
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Probiotec (NSW) Pty Ltd
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Probiotec (QLD) Pty Limited
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Probiotec Nutritionals Pty Limited
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
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Probiotec Nutritionals Pty Limited
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Probiotec Pharmaceuticals Pty Limited
Jumlah Aset
Persentase Kepemilikan
Domisili Tahun Beroperasi (dalam jutaan Rupiah)
Ownership Percentage
Domicile Year of Operation Total Assets
(%)
(in million Rupiah)
Belum Beroperasi
Australia 100,00 -
Not Yet Operational
Deskripsi
Description
Belum beroperasi. Not yet operational.
Alamat
Address
73-83 Cherry Lane
Laverton North VIC 3026
Australia
Pengurus
Management
Direksi Board of Di rectors
Direktur : Matthew William Edward Bamford Director : Matthew William Edward Bamford
Direktur : Sinta Lestari Ningsih Director : Sinta Lestari Ningsih
Sumber Daya Manusia
Human Resources
Sumber Daya Manusia (“SDM”) merupakan pilar utama Human Resources (“HR”) serve as a fundamental pillar in
dalam memperkuat daya saing Perseroan. Dengan komitmen enhancing the Company’s competitiveness. With a sustained
berkelanjutan, Perseroan terus mengembangkan berbagai commitment, the Company continues to implement various
inisiatif yang berfokus pada karyawan untuk membentuk SDM employee-focused initiatives with the purpose of developing
yang unggul dan berdaya dalam menghadapi dinamika bisnis a high-performing and resilient HR capable of navigating
yang semakin kompleks. increasingly complex business dynamics.
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Profil SDM HR Profile
Jumlah SDM Perseroan mengalami peningkatan dari 1.438 The Company’s total workforce increased from 1,438
(seribu empat ratus tiga puluh delapan) orang di tahun 2024 (one thousand four hundred thirty-eight) employees in 2024
menjadi 2.720 (dua ribu tujuh ratus dua puluh) orang di tahun to 2,720 (two thousand seven hundred twenty) employees
2025. Informasi terkait profil SDM dalam 3 (tiga) tahun terakhir in 2025. Information regarding the HR profile over the past
Perseroan diuraikan sebagai berikut: 3 (three) years is presented as follows:
Jumlah Karyawan berdasarkan Gender [POJK C.3] [GRI 2-7]
Total Employees based on Gender
2025 2024 2023
Deskripsi
Description Jumlah Jumlah Jumlah
% % %
Total Total Total
Pria
1.423 52,32 893 62,10 868 64,11
Male
Wanita
1.297 47,68 545 37,90 486 35,89
Female
Jumlah
2.720 100,00 1.438 100,00 1.354 100,00
Total
Jumlah Karyawan berdasarkan Status [POJK C.3] [GRI 2-7]
Total Employees based on Status
2025 2024 2023
Deskripsi
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
% % %
Male Female Total Male Female Total Male Female Total
Karyawan Tetap
Permanent 1.142 964 2.106 77,43 838 507 1.345 93,53 805 457 1.262 93,21
Employees
Karyawan Kontrak
Contract 281 333 614 22,57 55 38 93 6,47 63 29 92 6,79
Employees
Jumlah
1.423 1.297 2.720 100,00 893 545 1.438 100,00 868 486 1.354 100,00
Total
Karyawan berdasarkan Jenjang Pendidikan [POJK C.3]
Total Employees based on Education Level
2025 2024 2023
Deskripsi
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
% % %
Male Female Total Male Female Total Male Female Total
Strata Sarjana
(S1, Apoteker, S2)
Bachelor’s Degree 460 540 1.000 36,76 245 256 501 34,84 217 229 446 32,94
(S1), Pharmacist,
Master’s Degree
(S2)
Diploma 240 345 585 21,51 55 60 115 8,00 50 53 103 7,61
Non-Sarjana
(SMA, SMP, SD)
Non-Degree (High
723 412 1.135 41,73 593 229 822 57,16 601 204 805 59,45
School, Junior High
School, Elementary
School)
Jumlah
1.423 1.297 2.720 100,00 893 545 1.438 100,00 868 486 1.354 100,00
Total
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Jumlah Karyawan berdasarkan Level Jabatan [POJK C.3]
Total Employees based on Position Level
2025 2024 2023
Deskripsi
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
% % %
Male Female Total Male Female Total Male Female Total
Pelaksana (Non
Staf - Supervisor)
1.285 1.179 2.464 90,59 825 463 1.288 89,57 739 396 1.135 83,83
Executor (Non-
Staff - Supervisor)
Manajemen (Senior
Supervisor ke atas)
Management 138 118 256 9,41 68 82 150 10,43 129 90 219 16,17
(Senior Supervisor
and above)
Jumlah
1.423 1.297 2.720 100,00 893 545 1.438 100,00 868 486 1.354 100,00
Total
Jumlah Karyawan berdasarkan Usia [POJK C.3]
Total Employees based on Age
2025 2024 2023
Deskripsi
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
% % %
Male Female Total Male Female Total Male Female Total
18–24 Tahun
194 192 386 14,19 70 68 138 9,60 90 71 161 11,89
18–24 Years Old
25–34 Tahun
548 453 1.001 36,80 451 308 759 52,78 441 264 705 52,07
25–34 Years Old
35–44 Tahun
413 309 722 26,54 290 116 406 28,23 265 108 373 27,55
35–44 Years Old
45–54 Tahun
170 215 385 14,15 70 53 123 8,55 62 42 104 7,68
45–54 Years Old
>55 Tahun
98 128 226 8,31 12 - 12 0,83 10 1 11 0,81
>55 Years Old
Jumlah
1.423 1.297 2.720 100,00 893 545 1.438 100,00 868 486 1.354 100,00
Total
Tingkat Pergantian Karyawan [ESG S-03]
Employee Turnover Rate
Persentase Karyawan
Deskripsi Jumlah Karyawan 2025
Percentage to Total Employees
Description Total Employees in 2025
(%)
Jumlah Karyawan Keluar
605 22,50
Total Outgoing Employees
Jumlah Karyawan Baru
725 26,65
Total Incoming Employees
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Jumlah Karyawan Sementara [ESG S-04] [GRI 2-8]
Total Temporary Employees
Persentase Karyawan
Deskripsi Jumlah Karyawan 2025
Percentage to Total Employees
Description Total Employees in 2025
(%)
Jumlah karyawan Perseroan yang dipegang oleh kontraktor
dan/atau konsultan
55 2,05
Total Company’s employees managed by contractors and/or
consultants
Catatan : Data demografi karyawan di atas mencakup karyawan Perseroan serta 4 (empat) Entitas Anak, yaitu Holi, Ethica, Probiotec Pty Ltd, dan PT Medika Inovasi Nusantara.
Note : The employee demographic data above includes the Company’s employees as well as its four Subsidiaries, namely Holi, Ethica, Probiotec Pty Ltd, and PT Medika
Inovasi Nusantara.
Program Pengembangan Sumber Daya Human Resource Development Program
Manusia [POJK F.22] [ESG S-05] [POJK F.22] [ESG S-05]
Program pengembangan SDM merupakan sarana strategis The Company’s HR development programs serve as a strategic
bagi Perseroan untuk mengoptimalkan kompetensi karyawan means to optimize employee competencies through education,
melalui pendidikan, pelatihan, serta keterlibatan dalam training, and participation in internal projects. These programs
berbagai proyek internal. Program ini tidak hanya berfokus focus not only on improving individual capabilities but
pada peningkatan kemampuan individu, tetapi juga menjadi also on driving the Company’s sustainable growth. Beyond
penggerak pertumbuhan berkelanjutan bagi Perseroan. classroom learning, the Human Resources Division provides
Selain pembelajaran di kelas, Divisi Human Resources juga opportunities for experiential learning to prepare employees
menawarkan kesempatan belajar melalui praktik nyata agar for challenges in business expansion and innovation. With
karyawan siap menghadapi tantangan ekspansi dan inovasi a structured planning approach, these programs are aligned
bisnis. Dengan perencanaan yang terstruktur, program ini with the Company’s needs and the evolving dynamics of
diselaraskan dengan kebutuhan perusahaan serta dinamika the pharmaceutical industry. [GRI 3-3]
industri farmasi yang terus berkembang. [GRI 3-3]
Sepanjang tahun 2025, fokus program pengembangan Throughout 2025, the employee competency development
kompetensi karyawan diarahkan pada aspek berikut: [GRI 404-2] programs focused on the following areas: [GRI 404-2]
1. Kompetensi Umum (Inti dan Manajerial); serta 1. General Competencies (Core and Managerial); and
2. Kompetensi Teknis. 2. Technical Competencies.
Adapun realisasi terkait program pengembangan SDM The achievements and implementation of the Company’s HR
Perseroan sepanjang tahun 2025 terakhir diuraikan development programs during 2025 are presented as follows:
sebagai berikut:
Jumlah Karyawan yang Rata-rata Jam Pelatihan
Memperoleh Pelatihan per Karyawan
Uraian (Orang) Jam Pelatihan (Jam/Orang)
Description Total Employees Received Training Hours Average Training Hours
Training per Employee
(People) (Hour/Person)
Jumlah
2.579 6.010 2,33
Total
Berdasarkan Gender
Based on Gender
Pria
1.350 3.914 2,61
Male
Wanita
1.260 2.580 2,03
Female
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Uraian Jumlah Program Jumlah Peserta
Description Total Program Total Participant
Pyfa 39 1.625
Ethica 403 3.682
Holi 71 463
Probiotec Pty Ltd 3 1.135
PT Medika Inovasi Nusantara 1 31
Jumlah
516 6.905
Total
Catatan : Setiap karyawan dapat mengikuti lebih dari 1 (satu) program pengembangan kompetensi.
Note : Each employee may participate in more than 1 (one) competency development program.
Rencana Program Pengembangan HR Development Program Plan for 2026
SDM 2026
Dalam rangka memperkuat daya saing dan mencapai tujuan To strengthen competitiveness and achieve long-term
jangka panjang, Perseroan merancang program pengembangan objectives, the Company has designed HR development
SDM yang berfokus pada peningkatan kompetensi karyawan programs focused on improving employee competencies in
sesuai dengan Visi Perusahaan. Program ini juga menjadi line with the Company’s Vision. These programs also serve as
langkah antisipatif dalam menghadapi dinamika tantangan dan proactive measures to address the dynamic challenges and
peluang bisnis. Rencana pengembangan SDM pada tahun 2026 opportunities in the business environment. The human resource
diuraikan sebagai berikut: development plans for 2026 are described as follows:
1. Pelatihan karyawan, baik yang bersifat internal maupun 1. Employee training programs, both internal and external,
eksternal, termasuk pelatihan wajib lainnya, seperti including other mandatory training, such as in-depth
pelatihan mendalam Respect@Work, pelatihan terkait Good Respect@Work training, training related to Good
Manufacturing Practice (“GMP”), pelatihan terkait Standard Manufacturing Practice (“GMP”), training on Standard
Operating Procedure (“SOP”), serta pelatihan terkait Operating Procedures (“SOP”), as well as leadership
dukungan kepemimpinan; support training;
2. Program pengembangan melalui berbagai project; serta 2. Development programs through a number of different
projects; and
3. Program pengembangan melalui coaching dan counselling. 3. Development programs through coaching and counselling.
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Akuntan Publik
Public Accountant
Nama Kantor Akuntan Publik
Purwanto, Susanti & Surja
Name of Public Accounting Firm
Nama Akuntan Publik
Daniel Amdhani Judistira, CPA
Name of Public Accountant
Indonesia Stock Exchange Building Tower 2, 7th Floor
Alamat
Jl. Jenderal Sudirman Kav. 52 – 53
Address Jakarta 12190
Opini Wajar dalam semua hal yang material.
Opinion Unqualified in all material respects.
Audit : Mengaudit Laporan Keuangan Konsolidasian Perseroan dan Entitas Anak untuk tahun buku 2025.
Non-Audit : Tidak ada.
Jasa yang Diberikan
Audit : Audit of the Consolidated Financial Statements of the Company and its Subsidiaries for the 2025
Service Provided financial year.
Non-Audit : None.
Periode Penugasan
2025
Assignment Period
Audit : Rp1.200.000.000,00
Biaya Jasa (Fee) Audit Non-Audit : -
Audit Fee Audit : Rp1,200,000,000.00
Non-Audit: -
Jasa Non-Audit Tidak terdapat jasa lainnya.
Non-Audit Fee Did not provide other services.
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professionals
Pencatatan dan Perdagangan Saham: Bursa Efek Indonesia
Listing and Trading of Shares: Indonesia Stock Exchange
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Gedung Bursa Efek Indonesia Menara 1 Pencatatan saham dan obligasi Perseroan. Tidak terbatas.
Jl. Jenderal Sudirman Kav. 52-53 Recording the Company’s shares and bonds. Unlimited.
Jakarta 12190
Biro Administrasi Efek: PT Sinartama Gunita
Securities Administration Bureau: PT Sinartama Gunita
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Menara Tekno Lt. 7 Pemeliharaan data saham dan penyelenggaraan Tidak terbatas.
Jl. Fachrudin No. 19, RT 01/RW 07 RUPS Tahunan. Unlimited.
Kel. Kampung Bali, Kec. Tanah Abang Maintenance of share data and organization of
Jakarta Pusat 10250 the Annual GMS.
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Kustodian Sentral Efek Indonesia
Indonesian Central Securities Depository
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Gedung Bursa Efek Indonesia Menara 1 Lt. 5 Melaksanakan pembayaran obligasi Perseroan Tidak terbatas.
Jl. Jenderal Sudirman Kav. 52-53 kepada Pemegang dan Pelaksanaan Unlimited.
Jakarta 12190 Penambahan Modal Perseroan dengan
memberikan Hak Memesan Efek Terlebih
Dahulu I Tahun 2025 (“PMHMETD I”).
Execution of the Company’s bond payments
to Security Holders and implementation of the
Capital Increasewith Pre-emptive Rights I in
2025 (“PMHMETD I”).
Notaris: Kantor Notaris Buntario Tigris, S.H., S.E., M.H
Notary: Notary Office of Buntario Tigris, S.H., S.E., M.H
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Wisma Tigris Penyelenggaraan RUPS Tahunan 2025. 2025
Jl. Batu Ceper 19 DEF Organization of 2025 Annual GMS.
Jakarta Pusat 10120
Kantor Notaris Publik: Kantor Notaris Mochammad Nova Faisal, S.H., M.Kn
Public Notary Office: Notary Office of Mochammad Nova Faisal, S.H., M.Kn
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
World Capital Tower Lt. 17, Unit 01-02 • Pembuatan Akta Pernyataan Rapat 2025
JI. Dr. Ide Anak Agung Gde Agung Lot. D peningkatan modal ditempatkan dan disetor
Mega Kuningan Perseroan sehubungan dengan pelaksanaan
Jakarta Selatan 12950 konversi Waran Seri I menjadi saham.
• Pembuatan akta notaris sehubungan dengan
Penawaran Umum Berkelanjutan Obligasi
Berkelanjutan II Pyridam Farma Tahap I
Tahun 2025.
• Preparation of the Deed of Statement of
Meeting Resolution regarding the increase of
the Company’s issued and paid-up capital in
relation to the conversion of Series I Warrants
into shares.
• Preparation of notarial deeds in relation to
the Continuing Public Offering of Obligasi
Berkelanjutan II Pyridam Farma Tahap I Year
2025.
Kantor Notaris Publik: Kantor Notaris Pratiwi Handayani, S.H.
Public Notary Office: Notary Office of Pratiwi Handayani, S.H.
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Gedung Jaya Lt. 2 Pembuatan akta notaris sehubungan dengan 2025
Jl. MH. Thamrin No. 12 Rapat Umum Pemegang Obligasi Berkelanjutan
Jakarta 10340 I Pyridam Farma Tahap III Tahun 2024.
Preparation of notarial deeds in relation to
the Bondholders General Meeting of Obligasi
Berkelanjutan I Pyridam Farma Tahap III Year
2024.
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Konsultan Hukum: Armand Yapsunto Muharamsyah dan Rekan
Legal Consultant: Armand Yapsunto Muharamsyah and Partners
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Generali Tower Asistensi sehubungan dengan Penawaran 2025
Jl. Epicentrum Tengah, RT 02/RW 05 Umum Berkelanjutan Obligasi Berkelanjutan II
Karet Kuningan, Setiabudi Pyridam Farma Tahap I Tahun 2025.
Jakarta Selatan 12940 Assistance in relation to the Continuing Public
Offering of Obligasi Berkelanjutan II Pyridam
Farma Tahap I Year 2025.
Wali Amanat: PT Bank KB Bukopin Tbk
Trustee: PT Bank KB Bukopin Tbk
Alamat Jasa yang Diberikan Masa Penugasan
Address Service Provided Assignment Period
Jl. Letjen MT Haryono No. Kav 50-51, Mewakili kepentingan Pemegang Obligasi 2025
RT 03/ RW 04, Cikoko Perseroan.
Kec. Pancoran Representing the interests of the Company’s
Jakarta Selatan 12770 Bondholders.
Informasi pada Situs Web Perusahaan
Information on the Company’s Website
Perseroan berkomitmen menjaga transparansi dengan The Company is committed to maintaining transparency by
menyediakan situs web resmi yang sesuai dengan ketentuan providing an official website in accordance with the provisions
Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 of Financial Services Authority Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik concerning the Websites of Issuers or Public Companies
(“POJK 4/2015”). Melalui situs web ini, pemegang saham (“POJK 8/2015”). Through this website, the shareholders
dan pemangku kepentingan lainnya dapat dengan mudah and other stakeholders can easily access information about
memperoleh informasi mengenai Perseroan. Informasi yang the Company. The information disclosed on the website
diungkapkan melalui situs web tersebut mencakup hal-hal includes the following:
sebagai berikut:
Deskripsi Keterangan
Description Remarks
Beranda
https://pyfa.co.id/id/homepage-bahasa-indonesia/
Home
Profil Perusahaan
Company Profile
Tentang Kami
https://pyfa.co.id/id/tentang-kami/
About Us
Direksi
https://pyfa.co.id/id/tentang-kami/direksi/
Board of Directors
Dewan Komisaris
https://pyfa.co.id/id/tentang-kami/dewan-komisaris/
Board of Commissioners
Struktur Organisasi
https://pyfa.co.id/id/tentang-kami/struktur-organisasi/
Organization Structure
Struktur Kepemilikan Perseroan dan Entitas Anak https://pyfa.co.id/id/tentang-kami/struktur-kepemilikan-perseroan-
Shareholding Structure of the Company and Subsidiaries dan-entitas-anak/
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Deskripsi Keterangan
Description Remarks
Jaringan Distribusi
https://pyfa.co.id/id/tentang-kami/jaringan-distribusi/
Distribution Network
Tata Kelola Perusahaan
https://pyfa.co.id/id/tata-kelola-perusahaan/
Corporate Governance
Institusi dan Profesi Penunjang
https://pyfa.co.id/id/tentang-kami/institusi-dan-profesi-penunjang/
Supporting Institutions and Professionals
Tanggung Jawab Sosial Perusahaan https://pyfa.co.id/id/tentang-kami/tanggung-jawab-sosial-
Corporate Social Responsibility perusahaan/
Investor
Laporan Tahunan dan Laporan Berkelanjutan
https://pyfa.co.id/id/laporan-tahunan/
Annual Report and Sustainability Report
Laporan Keuangan Triwulan
https://pyfa.co.id/id/laporan-keuangan-triwulanan/
Quarterly Financial Report
Ikhtisar Keuangan
https://pyfa.co.id/id/ikhtisar-keuangan/
Financial Highlight
Presentasi Perusahaan
https://pyfa.co.id/id/presentasi-perusahaan/
Company Presentation
Prospektus
https://pyfa.co.id/id/prospektus/
Prospectus
Informasi terkait Rapat Umum Pemegang Saham
https://pyfa.co.id/id/informasi-terkait-rapat-umum-pemegang-saham/
General Meeting of Shareholders related Information
Keterbukaan Informasi
https://pyfa.co.id/id/keterbukaan-informasi/
Information Disclosure
Informasi Saham
https://pyfa.co.id/id/informasi-saham/
Shares Information
Komposisi Pemegang Saham
https://pyfa.co.id/id/komposisi-pemegang-saham/
Shareholders Composition
Dividen Historis
https://pyfa.co.id/id/dividen-historis/
Historical Dividend
Informasi Obligasi
https://pyfa.co.id/id/informasi-obligasi/
Bond Information
Produk
https://pyfa.co.id/id/produk-pyfa/
Products
Sektor Usaha
https://pyfa.co.id/id/sektor-usaha/
Our Business
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04 116 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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ANALISIS DAN
PEMBAHASAN MANAJEMEN
Management Discussions and Analysis
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Tinjauan Ekonomi
Economic Overview
Sepanjang tahun 2025, perekonomian global menunjukkan Throughout 2025, the global economy demonstrated relatively
ketahanan yang relatif stabil di tengah berbagai tekanan dan stable resilience amid various pressures and uncertainties.
ketidakpastian. Pertumbuhan ekonomi global tercatat sekitar Global economic growth was recorded at around 3.3%,
3,3%, didorong oleh peningkatan investasi berbasis teknologi, driven by increased technology-based investment, including
termasuk adopsi kecerdasan buatan, serta dukungan kebijakan the adoption of artificial intelligence, as well as continued
fiskal dan moneter yang tetap akomodatif di berbagai negara. accommodative fiscal and monetary policies across many
Namun demikian, dinamika global masih diwarnai oleh countries. Nevertheless, global dynamics remained influenced
sejumlah risiko penurunan, seperti ketegangan geopolitik, by several downside risks, such as geopolitical tensions,
fluktuasi harga komoditas, dan ketidakpastian kebijakan commodity price fluctuations, and trade policy uncertainty,
perdagangan yang berpotensi memengaruhi stabilitas rantai which have the potential to affect supply chain stability and
pasok dan aktivitas ekonomi. economic activity.
Di sisi lain, perdagangan global tumbuh moderat dengan On the other hand, global trade grew moderately amid
pergerakan harga komoditas yang berfluktuasi, di mana fluctuating commodity prices, where certain commodities
sebagian komoditas mengalami tekanan sementara faced pressure while energy commodities recorded increases.
komoditas energi mencatatkan kenaikan. Kondisi ini turut This condition also affected international trade performance,
memengaruhi kinerja perdagangan internasional, khususnya particularly for developing countries. Amid these dynamics,
bagi negara berkembang. Di tengah dinamika tersebut, Indonesia’s economy continued to demonstrate solid
perekonomian Indonesia tetap menunjukkan kinerja yang solid performance with growth of 5.11%, supported by domestic
dengan pertumbuhan sebesar 5,11%, didukung oleh konsumsi consumption, digital economic growth, and expansionary
domestik, pertumbuhan ekonomi digital, serta kebijakan fiscal policy. From the production side, manufacturing sectors,
fiskal yang ekspansif. Dari sisi produksi, sektor manufaktur including the pharmaceutical industry and healthcare services,
termasuk industri farmasi dan jasa kesehatan berada pada were in an expansionary zone, in line with increasing industrial
zona ekspansi, seiring meningkatnya aktivitas industri dan activity and domestic demand, as well as continued investment
permintaan domestik, serta didukung oleh realisasi investasi growth.
yang terus tumbuh.
Stabilitas makro ekonomi nasional tetap terjaga dengan inflasi National macroeconomic stability remained well maintained,
yang terkendali dan sistem keuangan yang stabil. Transformasi with controlled inflation and a stable financial system.
ekonomi melalui digitalisasi, hilirisasi industri, serta penguatan Economic transformation through digitalization, downstream
sektor kesehatan dan manufaktur menjadi pilar penting dalam industrial development, and strengthening of the healthcare
mendorong pertumbuhan yang berkelanjutan. and manufacturing sectors became key pillars in driving
sustainable growth.
Tinjauan Industri
Industry Overview
Industri kesehatan dan farmasi di Indonesia pada tahun The healthcare and pharmaceutical industry in Indonesia in
2025 menunjukkan pertumbuhan yang tetap kuat, didorong 2025 continued to show strong growth, driven by increasing
oleh meningkatnya kebutuhan layanan kesehatan, perluasan healthcare needs, the expansion of national health insurance
cakupan jaminan kesehatan nasional, serta agenda coverage, and ongoing government efforts to accelerate
transformasi sistem kesehatan yang terus digencarkan healthcare system transformation. The performance of the
pemerintah. Kinerja industri kimia, farmasi, dan obat tradisional chemical, pharmaceutical, and traditional medicine industry,
yang tumbuh sekitar 8,35% mencerminkan permintaan yang which grew by around 8.35%, reflects solid demand from both
solid, baik dari sisi konsumsi domestik maupun kebutuhan domestic consumption and the need to strengthen healthcare
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penguatan kapasitas layanan kesehatan. Peningkatan jumlah service capacity. The increase in healthcare facilities,
fasilitas kesehatan, penguatan layanan rujukan, serta tren strengthening of referral services, and rising healthcare
peningkatan belanja kesehatan masyarakat turut menjadi spending trends also served as key growth drivers for the
faktor pendorong utama bagi pertumbuhan industri ini. industry.
Di sisi struktural, industri farmasi nasional masih menghadapi Structurally, the national pharmaceutical industry still faces
tantangan ketergantungan impor bahan baku yang tinggi, challenges related to high dependence on imported raw
dengan sekitar 85% bahan baku obat berasal dari luar negeri. materials, with approximately 85% of pharmaceutical raw
Kondisi ini menjadikan industri rentan terhadap fluktuasi nilai materials sourced from abroad. This condition makes the
tukar, volatilitas harga global, serta potensi disrupsi rantai industry vulnerable to exchange rate fluctuations, global
pasok akibat dinamika geopolitik dan kebijakan perdagangan price volatility, and potential supply chain disruptions caused
internasional. Oleh karena itu, pemerintah terus mendorong by geopolitical dynamics and international trade policies.
program substitusi impor melalui pengembangan industri Therefore, the government continues to promote import
bahan baku farmasi dalam negeri, termasuk melalui insentif substitution programs through the development of domestic
investasi, kemitraan strategis, serta penguatan ekosistem riset pharmaceutical raw material industries, including investment
dan inovasi. Langkah ini menjadi krusial untuk meningkatkan incentives, strategic partnerships, and strengthening of the
kemandirian industri sekaligus menjaga stabilitas pasokan research and innovation ecosystem. These measures are
dan efisiensi biaya produksi. crucial to increasing industrial self-reliance while maintaining
supply stability and production cost efficiency.
Dari sisi regulasi dan kualitas, peningkatan standar kepatuhan From a regulatory and quality perspective, increasing global
global mendorong pelaku industri untuk memperkuat compliance standards have encouraged industry players
implementasi Cara Pembuatan Obat yang Baik (CPOB), to strengthen the implementation of Good Manufacturing
sistem jaminan mutu, serta keterlacakan produk sepanjang Practice (GMP), quality assurance systems, and end-to-
rantai pasok. Tuntutan ini tidak hanya berasal dari regulator end product traceability across the supply chain. These
domestik, tetapi juga dari pasar ekspor yang semakin requirements are driven not only by domestic regulators but
menekankan aspek keamanan, kualitas, dan transparansi also by export markets, which increasingly emphasize product
produk. Dengan demikian, investasi pada teknologi produksi, safety, quality, and transparency. Accordingly, investment
sistem digital, serta penguatan tata kelola menjadi faktor in production technology, digital systems, and governance
penting dalam menjaga daya saing industri farmasi nasional di strengthening has become an important factor in maintaining
tingkat regional maupun global. the competitiveness of the national pharmaceutical industry at
both regional and global levels.
Perkembangan teknologi digital turut mempercepat Digital technology development has further accelerated
transformasi industri kesehatan, khususnya dalam aspek the transformation of the healthcare industry, particularly
layanan dan distribusi. Adopsi telemedicine, e-prescription, in services and distribution. The adoption of telemedicine,
serta integrasi rekam medis elektronik semakin meluas, e-prescription, and electronic medical record integration has
didukung oleh pertumbuhan sektor informasi dan komunikasi become increasingly widespread, supported by strong growth
yang tinggi. Selain itu, pemanfaatan teknologi dalam in the information and communication sector. In addition,
manajemen rantai pasok dan distribusi farmasi meningkatkan the use of technology in pharmaceutical supply chain and
efisiensi, akurasi permintaan, serta visibilitas stok secara real- distribution management has improved efficiency, demand
time. Digitalisasi ini tidak hanya memperluas akses layanan accuracy, and real-time inventory visibility. This digitalization
kesehatan, tetapi juga membuka peluang model bisnis baru not only expands access to healthcare services but also opens
yang lebih adaptif terhadap perubahan perilaku konsumen. new business model opportunities that are more adaptive to
changing consumer behavior.
Secara keseluruhan, industri kesehatan dan farmasi di tahun Overall, the healthcare and pharmaceutical industry in 2025 is
2025 berada pada fase pertumbuhan yang disertai dengan in a growth phase accompanied by structural transformation.
transformasi struktural. Peluang ekspansi tetap terbuka luas Expansion opportunities remain wide open in line with
seiring dengan meningkatnya kebutuhan layanan kesehatan increasing healthcare demand and government policy support;
dan dukungan kebijakan pemerintah, namun keberhasilan however, the success of industry players will largely depend
pelaku industri akan sangat ditentukan oleh kemampuan dalam on their ability to manage supply chain risks, improve raw
mengelola risiko rantai pasok, meningkatkan kemandirian material independence, and accelerate integrated digital
bahan baku, serta mengakselerasi transformasi digital secara transformation.
terintegrasi.
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Tinjauan Kinerja Operasional per Segmen
Operational Performance Overview per Business Segment
Kinerja operasional Perseroan terbagi ke dalam 2 (dua) segmen The Company’s operational performance is divided into
utama, yaitu segmen produk farmasi, esthetic, dan jasa maklon; 2 (two) main segments, namely the pharmaceutical products,
serta segmen produk alat kesehatan. Informasi mengenai esthetics, and toll manufacturing services segment; and
kinerja masing-masing segmen tersebut diuraikan sebagai the medical equipment products segment. Information on
berikut: the performance of each segment is presented as follows:
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Pendapatan Neto
Net Revenues
Produk Farmasi, Kecantikan, Pharmaceutical Products, Esthetic,
2.752.919 1.911.772 841.146 44,00
dan Jasa Manufaktur and Toll Manufacturing Service
Produk Alat Kesehatan 7.503 9.040 (1.536) (16,99) Medical Equipment Products
Jumlah 2.760.422 1.920.812 839.610 43,71 Total
Pada tahun 2025, pendapatan neto Perseroan tercatat In 2025, the Company’s net revenues were recorded at
sebesar Rp2,76 triliun. Jumlah ini meningkat sebesar 43,71% Rp2.76 trillion. This figure increased by 43.71%, or equivalent
atau setara Rp839,61 miliar, dibandingkan tahun 2024 yang to Rp839.61 billion, compared to Rp1.92 trillion in 2024.
tercatat sebesar Rp1,92 triliun. Kondisi ini disebabkan oleh This condition was due to higher net revenues from the
meningkatnya pendapatan neto dari segmen produk farmasi, pharmaceutical, beauty, and manufacturing segments, which
kecantikan, dan manufaktur sebesar 44,00%. increased by 44.00%.
Segmen Usaha Produk Farmasi, Pharmaceutical Products, Esthetic,
Esthetic, dan Jasa Maklon and Toll Manufacturing Services
Business Segments
Produk Farmasi Pharmaceutical Products
Perseroan terus memperkuat posisinya di industri farmasi The Company continues to strengthen its presence in the
nasional melalui pengembangan portofolio produk yang national pharmaceutical industry through the development of
mencakup obat resep serta produk kesehatan konsumen a comprehensive product portfolio encompassing prescription
(consumer health). Seluruh pengembangan dilakukan secara medicines and consumer health products. All product
berkelanjutan melalui aktivitas penelitian dan pengembangan development activities are carried out on a sustainable basis
(Research & Development/”R&D”) yang berorientasi pada through innovation-driven Research & Development (“R&D”)
inovasi. Pada Divisi Obat Resep, fokus diarahkan pada activities. Within the Prescription Medicines Division, the
riset, pengembangan, dan pemasaran produk di berbagai Company focuses on the research, development, and marketing
area terapeutik untuk memberikan manfaat klinis sekaligus of products across various therapeutic areas, with the objective of
berkontribusi pada peningkatan kualitas hidup masyarakat. delivering clinical benefits while contributing to the improvement
Upaya tersebut diperkuat melalui kolaborasi dengan mitra of quality of life for the public. These efforts are further reinforced
strategis di sektor kesehatan guna memastikan ketersediaan through collaborations with strategic partners in the healthcare
produk yang sesuai kebutuhan pasar serta memenuhi ketentuan sector to ensure product availability that meets market needs
regulasi yang berlaku. and complies with applicable regulatory requirements.
Dalam operasionalnya, Divisi Obat Resep memproduksi dan In its operations, the Prescription Medicines Division manufactures
memasarkan beragam jenis obat, termasuk inovator, branded and markets a wide range of pharmaceutical products, including
generic, dan unbranded generic, sehingga Perseroan mampu innovator drugs, branded generics, and unbranded generics, enabling
menjangkau segmen pasar yang lebih luas. Produk-produk the Company to serve a broad spectrum of market segments.
tersebut didistribusikan melalui jaringan mitra distributor yang These products are distributed through a network of distributor
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tersebar di seluruh Indonesia untuk memastikan akses yang partners across Indonesia to ensure equitable access for healthcare
merata bagi tenaga kesehatan dan pasien. Aktivitas promosi professionals and patients. Promotional activities are carried out
dijalankan oleh Tim Penjualan yang tersebar di berbagai professionally by the Sales Team across various regions. In addition,
wilayah secara profesional. Selain itu, Perseroan secara the Company actively participates in healthcare symposiums and
aktif mengikuti simposium dan seminar kesehatan untuk seminars to strengthen engagement with the medical community.
memperkuat hubungan dengan komunitas medis. Sebagai As part of its contribution to improving national healthcare access,
bentuk kontribusi terhadap peningkatan akses kesehatan the Company and its Subsidiaries, PT Holi Pharma and
nasional, Perseroan dan Entitas Anak, yaitu PT Holi Pharma PT Ethica Industri Farmasi, support the National Health Insurance
dan PT Ethica Industri Farmasi, turut mendukung Program Program (Jaminan Kesehatan Nasional/“JKN”) through the
Jaminan Kesehatan Nasional (“JKN”) melalui penyediaan provision of high-quality and affordable unbranded generic
produk unbranded generic yang berkualitas dan terjangkau. products.
Pada saat yang sama, pengembangan produk kesehatan At the same time, the development of consumer health
konsumen menjadi salah satu pilar pertumbuhan strategis products represents one of the Company’s strategic growth
Perseroan. Portofolio produk ini mencakup suplemen, vitamin, pillars. This portfolio includes supplements, vitamins, and
serta produk berbahan alami yang dirancang untuk menjaga natural-based products designed to support immune function,
imunitas, mendukung pencegahan penyakit, dan meningkatkan disease prevention, and overall public health. Through
kesehatan masyarakat secara menyeluruh. Melalui Divisi the Consumer Health Division, The Company continues to
Consumer Health, Perseroan terus mengembangkan portfolio develop its product portfolio by strengthening investments
produk dengan memperkuat investasi di bidang pemasaran in marketing and product development. Since 2020,
dan pengembangan produk. Sejak tahun 2020, Perseroan the Company has also leveraged digital platforms, including
juga mengoptimalkan platform digital, termasuk e-commerce e-commerce channels and social media, to expand
dan media sosial, untuk memperluas jangkauan distribusi the distribution reach of consumer health products throughout
produk kesehatan konsumen di seluruh Indonesia. Peluncuran Indonesia. The launch of the Pyfahealth umbrella brand marks
umbrella brand Pyfahealth menjadi langkah strategis dalam a strategic initiative to introduce a wide range of vitamin
menghadirkan rangkaian produk vitamin dan suplemen and supplement products that are relevant to the needs of
yang relevan dengan kebutuhan konsumen modern. Dengan modern consumers. With a strong commitment to innovation,
komitmen kuat terhadap inovasi, kualitas, dan keberlanjutan, quality, and sustainability, the Company remains dedicated
Perseroan bertekad untuk terus menghadirkan solusi to delivering trusted healthcare solutions and creating added
kesehatan yang terpercaya dan memberikan nilai tambah bagi value for all segments of Indonesian society.
seluruh lapisan masyarakat Indonesia.
Perseroan merencanakan dan mengembangkan alur proses The Company plans and develops the necessary process
yang diperlukan untuk merealisasikan produk melalui flows to realize its products through the preparation of sales
penyusunan rencana penjualan yang mempertimbangkan plans that consider projections based on market conditions
proyeksi berdasarkan kondisi pasar serta karakteristik penjualan and sales characteristics in previous periods. The production
pada periode sebelumnya. Proses produksi dikendalikan secara process is comprehensively controlled by ensuring that all
menyeluruh dengan memastikan seluruh personel memiliki personnel possess the required competencies. Each stage of
kompetensi yang dipersyaratkan. Setiap tahapan produksi the production process may only proceed after meeting the
hanya dapat dilanjutkan setelah memenuhi standar proses established process and product standards. The stages of the
dan produk yang telah ditetapkan. Tahapan proses produksi production process have been clearly defined, from weighing to
telah ditetapkan secara jelas, mulai dari penimbangan hingga primary and secondary packaging.
pengemasan primer dan pengemasan sekunder.
Selain itu, Perseroan juga melaksanakan pengendalian mutu In addition, the Company also implements quality control
untuk memastikan produk secara konsisten memenuhi standar procedures to ensure that products consistently meet quality
kualitas sesuai dengan tujuan penggunaannya. Pengendalian standards in accordance with their intended use. Quality
mutu dilakukan menggunakan metode yang telah divalidasi dan control is carried out using validated methods and refers to the
mengacu pada standar kompendial terbaru, sejak penerimaan latest compendial standards, from the receipt of raw materials
bahan baku hingga distribusi produk jadi. through to the distribution of finished products.
Produk Esthetic Esthetic Products
Sebagai bagian dari strategi diversifikasi bisnis, Perseroan As part of its business diversification strategy, the Company
memperluas portofolio usahanya ke segmen estetika sejak expanded its business portfolio into the esthetics segment
tahun 2018 melalui kemitraan strategis dengan perusahaan in 2018 through strategic partnerships with international
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internasional untuk mendistribusikan berbagai produk estetika di companies to distribute a range of esthetic products in
Indonesia. Langkah ini menjadi pijakan penting dalam memperkuat Indonesia. This initiative marked an important milestone in
posisi Perseroan di industri kesehatan dan kecantikan yang strengthening the Company’s position in the rapidly growing
berkembang pesat, sekaligus merespons peningkatan permintaan healthcare and beauty industry, while also responding to
terhadap produk estetika yang aman, berkualitas, dan inovatif. increasing demand for safe, high-quality, and innovative
Perseroan berkomitmen menghadirkan solusi unggulan yang esthetic products. The Company is committed to delivering
mendukung praktek tenaga medis dan profesional kecantikan superior solutions that support medical practitioners and
dalam memberikan layanan estetika modern. esthetic professionals in providing modern esthetic services.
Pada tahun 2021, Perseroan memperkuat fokus segmen In 2021, the Company further strengthened its focus on this
ini dengan meluncurkan Divisi Pyfaesthetic, yang didukung segment with the launch of the Pyfaesthetic Division, supported
oleh tim pemasaran berpengalaman dan berfokus pada by an experienced marketing team focused on the distribution
distribusi produk-produk estetika kepada klinik dan dokter of esthetic products to clinics and specialist doctors in esthetics
spesialis kecantikan dan dermatologi. Untuk memperluas and dermatology. To expand market reach and increase brand
jangkauan pasar dan meningkatkan brand awareness, awareness, the Company actively participates in various
Perseroan secara aktif mengikuti berbagai simposium dan international symposium and conferences, and organizes
konferensi internasional, serta menyelenggarakan hands-on hands-on workshops as well as educational webinars for the
workshop dan webinar edukatif bagi komunitas profesional. professional community. Through these focused and consistent
Melalui langkah pengembangan yang terarah dan konsisten, development initiatives, the Company affirms its aspiration to
Perseroan menegaskan aspirasinya untuk menjadi penyedia become a provider of innovative, reliable, and market-relevant
solusi estetika yang inovatif, terpercaya, dan relevan dengan esthetic solutions for Indonesia’s growing market.
kebutuhan pasar Indonesia yang terus berkembang.
Jasa Maklon Toll Manufacturing Services
Perseroan menghadirkan layanan jasa maklon sebagai The Company provides toll manufacturing services as
solusi produksi terintegrasi bagi perusahaan mitra yang ingin an integrated production solution for partner companies
mengembangkan produk dengan standar kualitas tinggi serta seeking to develop products that meet high quality standards
kepatuhan penuh terhadap regulasi. Layanan ini mencakup and full regulatory compliance. These services encompass
proses manufaktur berbagai bentuk produk, mulai dari the manufacturing of various product forms, ranging from
suplemen dan vitamin hingga obat-obatan, yang dikembangkan supplements and vitamins to pharmaceutical products,
berdasarkan spesifikasi dan formula yang disepakati bersama. developed in accordance with mutually agreed specifications
Dengan dukungan fasilitas produksi berteknologi modern dan and formulas. Supported by modern, technology-driven
sistem manajemen mutu yang ketat, Perseroan memastikan production facilities and a stringent quality management
setiap produk memenuhi standar keamanan, kualitas, dan system, the Company ensures that each product meets
efektivitas sesuai ketentuan nasional maupun internasional. applicable national and international standards for safety,
quality, and efficacy.
Pelaksanaan jasa maklon didukung oleh tim profesional The delivery of toll manufacturing services is supported by
berpengalaman di bidang R&D, formulasi, produksi, hingga a team of experienced professionals across R&D, formulation,
pengemasan, dengan penerapan prinsip Good Manufacturing production, and packaging functions, with the consistent
Practice (“GMP”) pada setiap tahap proses. Perseroan juga application of Good Manufacturing Practice (“GMP”) principles
terus memperkuat kapabilitas dan inovasi operasional guna at every stage of the process. The Company continues to
memberikan nilai tambah yang kompetitif bagi mitra bisnis. strengthen its operational capabilities and innovation to
Pada tahun 2024, Perseroan bersama Entitas Anak provide competitive added value to its business partners.
memperkenalkan layanan Contract Development & Manufacturing In 2024, the Company with its Subsidiaries introduced Contract
Organization (“CDMO”) sebagai tonggak penting dalam Development & Manufacturing Organization (“CDMO”) services
ekspansi portofolio layanan. Layanan ini dilengkapi fasilitas as a significant milestone in the expansion of its service
R&D yang lebih maju serta melibatkan Tim Ahli dari Indonesia portfolio. These services are supported by more advanced R&D
dan Australia, melayani berbagai sediaan farmasi seperti tablet, facilities and the involvement of expert teams from Indonesia
kapsul, serbuk, cairan, krim, hingga injeksi. Inisiatif tersebut and Australia, serving a wide range of pharmaceutical dosage
menegaskan komitmen Perseroan dalam menyediakan layanan forms, including tablets, capsules, powders, liquids, creams,
manufaktur yang inovatif, kompetitif, dan memiliki daya saing and injectables. This initiative underscores the Company’s
global. Melalui Entitas Anak di Australia, Probiotec Pty Ltd, commitment to delivering innovative, competitive, and globally
Perseroan juga menyediakan layanan Contract Development competitive manufacturing services. Through its Subsidiary in
and Manufacturing Organization (“CDMO”) serta co-packing Australia, Probiotec Pty Ltd, the Company also provides Contract
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bagi mitra internasional dalam memenuhi kebutuhan produk Development and Manufacturing Organization (“CDMO”) as
kesehatan di pasar Australia. well as co-packing services for international partners to meet
healthcare product needs in the Australian market.
Kinerja dan Profitabilitas Segmen Produk Farmasi, Esthetic, dan Jasa Maklon
Performance and Profitability of Pharmaceutical Products, Esthetic,
and Toll Manufacturing Services Business Segment
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Pendapatan Neto 2.752.919 1.911.772 841.146 44,00 Net Revenues
Beban Pokok Penjualan (2.172.569) (1.379.419) (793.151) 57,50 Cost of Revenues
Laba Bruto 580.350 532.354 47.996 9,02 Gross Profit
Pendapatan Neto Net Revenues
Pada tahun 2025, pendapatan neto Perseroan pada segmen In 2025, the Company’s net revenues from the pharmaceutical
produk farmasi, esthetic, dan jasa maklon tercatat sebesar products, esthetic, and toll manufacturing services segments
Rp2,75 triliun. Jumlah ini meningkat sebesar 44,00% atau amounted to Rp2.75 trillion. This represents an increase of
setara Rp841,15 miliar, dibandingkan tahun 2024 yang tercatat 44.00%, or equivalent to Rp841.15 billion, compared to Rp1.91
sebesar Rp1,91 triliun. Segmen ini tetap menjadi kontributor trillion in 2024. This segment remained the Company’s main
utama terhadap total pendapatan neto Perseroan dengan porsi contributor, accounting for 99.73% of total net revenues during
sebesar 99,73% pada periode berjalan. the period.
Laba Bruto Gross Profit
Pada tahun 2025, laba bruto Perseroan pada segmen In 2025, the Company’s gross profit from the pharmaceutical
produk farmasi, esthetic, dan jasa maklon tercatat sebesar products, esthetic, and toll manufacturing services segments
Rp580,35 miliar. Jumlah ini meningkat sebesar 9,02% atau amounted to Rp580.35 billion. This represents an increase of
setara Rp48,00 miliar, dibandingkan tahun 2024 yang tercatat 9.02%, or equivalent to Rp48.00 billion, compared to Rp532.35
sebesar Rp532,35 miliar. Segmen ini berkontribusi sebesar billion in 2024. This segment contributed 99.52% of the
99,52% dari total laba bruto Perseroan. Company’s total gross profit.
Segmen Usaha Produk Alat Kesehatan Medical Equipment Products Business
Segment
Segmen usaha produk alat kesehatan Perseroan The Company’s medical equipment products business
dikembangkan untuk memenuhi kebutuhan beragam sektor, segment is developed to meet the needs of a wide range of
termasuk laboratorium, rumah sakit, klinik, serta pasar ritel. sectors, including laboratories, hospitals, clinics, and the retail
Melalui portofolio produk yang terus berkembang, Perseroan market. Through an expanding product portfolio, the Company
menawarkan beragam kategori alat kesehatan, mulai dari offers various categories of medical equipment, ranging from
peralatan medis umum hingga perangkat khusus yang general medical equipment to specialized equipment that
menunjang proses diagnostik, terapi, dan perawatan pasien. support diagnostic, therapeutic, and patient care processes.
Setiap produk dirancang untuk mendukung peningkatan Each product is designed to contribute to the improvement of
mutu layanan kesehatan nasional, selaras dengan komitmen national healthcare service quality, in line with the Company’s
Perseroan dalam menghadirkan solusi inovatif yang aman, commitment to delivering innovative, safe, high-quality
berkualitas, dan memiliki nilai guna yang tinggi. solutions with strong practical value.
Menyesuaikan perkembangan teknologi dan perubahan perilaku In response to technological advancements and changing
konsumen, sejak tahun 2020 Perseroan telah mengoptimalkan consumer behavior, since 2020 the Company has optimized
pemanfaatan platform digital, termasuk e-commerce, sebagai the use of digital platforms, including e-commerce, as
kanal pemasaran untuk produk alat kesehatan. Inisiatif ini marketing channels for its medical equipment products.
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bertujuan memperluas akses dan ketersediaan produk bagi This initiative aims to broaden access to and availability
konsumen, tenaga medis, serta berbagai institusi kesehatan of products for consumers, healthcare professionals, and
di seluruh Indonesia. Dengan strategi distribusi yang healthcare institutions throughout Indonesia. Through an
terintegrasi dan pendekatan pemasaran berbasis teknologi integrated distribution strategy and a technology-driven
digital, Perseroan semakin memperkuat kehadirannya di marketing approach, the Company continues to strengthen
industri alat kesehatan melalui penyediaan produk yang its presence in the medical equipment industry by providing
relevan dengan kebutuhan pasar dan sejalan dengan dinamika products that are aligned with market needs and the evolving
kemajuan sektor kesehatan modern. dynamics of the modern healthcare sector.
Kinerja dan Profitabilitas Segmen Usaha Produk Alat Kesehatan
Performance and Profitability of Medical Equipment Products Business Segment
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Pendapatan Neto 7.503 9.040 (1.536) (16,99) Net Revenues
Beban Pokok Penjualan (4.708) (4.914) 205 (4,18) Cost of Revenues
Laba Bruto 2.795 4.126 (1.331) (32,26) Gross Profit
Pendapatan Neto Net Revenues
Pada tahun 2025, pendapatan neto Perseroan pada segmen In 2025, the Company’s net revenues from the medical
produk alat kesehatan tercatat sebesar Rp7,50 miliar. Jumlah equipment products segment amounted to Rp7.50 billion.
ini menurun sebesar 16,99% atau setara Rp1,54 miliar, This figure decreased by 16.99%, or equivalent to Rp1.54
dibandingkan tahun 2024 yang tercatat sebesar Rp9,04 miliar. billion, compared to Rp9.04 billion in 2024. Revenues from
Pendapatan pada segmen ini berkontribusi sebesar 0,27% this segment contributed 0.27% to the Company’s total net
terhadap total pendapatan neto Perseroan. revenues.
Laba Bruto Gross Profit
Pada tahun 2025, laba bruto Perseroan pada segmen produk In 2025, the Company’s gross profit from the medical equipment
alat kesehatan tercatat sebesar Rp2,80 miliar. Jumlah ini products segment amounted to Rp2.80 billion. This amount
menurun sebesar 32,26% atau setara Rp1,33 miliar, dibandingkan decreased by 32.26% or equivalent to Rp1.33 billion, compared
tahun 2024 yang tercatat sebesar Rp4,13 miliar. Segmen ini to Rp4.13 billion in 2024. This segment contributed 0.48% to the
berkontribusi sebesar 0,48% terhadap total laba bruto Perseroan. Company’s total gross profit.
Tinjauan Keuangan
Financial Overview
Tinjauan Keuangan Perseroan disusun berdasarkan Laporan The Financial Review is prepared based on the Consolidated
Keuangan Konsolidasian per 31 Desember 2025 yang Financial Statements as of December 31, 2025, which have
telah diaudit oleh Kantor Akuntan Publik (“KAP”) Purwanto been audited by Purwanto, Susanti and Surja Public Accounting
Susanti dan Surja dengan opini wajar tanpa modifikasian Firm with an opinion that it was presented fairly without
dan paragraf hal lain mengenai tujuan penerbitan laporan modifiication and an emphasis of matter paragraph regarding
auditor independen. Penyajian ini memberikan gambaran the purpose of the issuance of the independent auditor’s report.
komprehensif mengenai kinerja keuangan Perseroan This presentation provides a comprehensive overview of the
dan Entitas Anak. Informasi mengenai perkembangan financial performance of the Company and its Subsidiaries.
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kinerja keuangan selama 2 (dua) tahun terakhir diuraikan Information on the development of the Company’s financial
sebagai berikut: performance over the past 2 (two) years is presented as follows:
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
Aset
Assets
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Aset Lancar
Current Assets
Kas dan Setara Kas 101.788 351.857 (250.069) (71,07) Cash and Cash Equivalents
Piutang Usaha – Trade Receivables –
755.689 645.396 110.293 17,09
Pihak Ketiga – Neto Third Parties – Net
Piutang Lain-Lain - Other Receivables –
5.228 7.563 (2.335) (30,88)
Pihak Ketiga Third Parties
Persediaan – Neto 483.971 457.173 26.798 5,86 Inventories – Net
Uang Muka 40.622 46.505 (5.883) (12,65) Advances
Biaya Dibayar di Muka 23.504 17.610 5.894 33,47 Prepaid Expenses
Pajak Dibayar di Muka 9.803 9.312 492 5,28 Prepaid Taxes
Aset Keuangan Lancar Lainnya 1.100 1.642 (542) (33,00) Other Current Financial Assets
Jumlah Aset Lancar 1.421.704 1.537.057 (115.353) (7,50) Total Current Assets
Aset Tidak Lancar
Non-Current Assets
Investasi Saham 88.518 77.004 11.514 14,95 Investment in Shares
Aset Pajak Tangguhan – Neto 22.091 49.488 (27.396) (55,36) Deferred Tax Assets – Net
Aset Tetap – Neto 1.153.339 1.126.861 26.477 2,35 Fixed Assets – Net
Aset Hak-Guna – Neto 1.169.654 403.643 766.011 189,77 Right-of-use Assets – Net
Aset Tak Berwujud – Neto 2.809.262 2.588.408 220.853 8,53 Intangible Assets – Net
Taksiran Tagihan Pajak Penghasilan 49.763 24.965 24.798 99,33 Estimated Claims for Tax Refund
Uang Muka Pembelian Aset Tetap 52.529 - 52.529 100,00 Advance for Purchase of Fixed Assets
Aset Tidak Lancar Lainnya 4.270 3.664 606 16,54 Other Non-Current Assets
Jumlah Aset Tidak Lancar 5.349.426 4.274.033 1.075.393 25,16 Total Non-Current Assets
Jumlah Aset 6.771.130 5.811.091 960.040 16,52 Total Assets
Aset Assets
Pada tahun 2025, jumlah aset Perseroan tercatat sebesar In 2025, the Company’s total assets were recorded at
Rp6,77 triliun. Jumlah ini meningkat sebesar 16,52% atau Rp6.77 trillion. This represents an increase of 16.52%, or
setara Rp960,04 miliar, dibandingkan tahun 2024 yang tercatat equivalent to Rp960.04 billion, compared to Rp5.81 trillion in 2024.
sebesar Rp5,81 triliun. Komposisi aset Perseroan di tahun 2025 The composition of the Company’s assets in 2025 consisted of
terdiri dari 21,00% aset lancar dan 79,00% aset tidak lancar. 21.00% current assets and 79.00% non-current assets.
Aset Lancar Current Assets
Pada tahun 2025, jumlah aset lancar Perseroan tercatat sebesar In 2025, the Company’s total current assets were recorded
Rp1,42 triliun. Jumlah ini menurun sebesar 7,50% atau setara at Rp1.42 trillion. This represents a decrease of 7.50%, or
Rp115,35 miliar, dibandingkan tahun 2024 yang tercatat sebesar equivalent to Rp115.35 billion, compared to Rp1.54 trillion in
Rp1,54 triliun. Kondisi ini terutama disebabkan oleh menurunnya 2024. This decline was mainly due to a decrease in cash and
kas dan setara kas sebesar Rp250,07 miliar atau setara 71,07%. cash equivalents of Rp250.07 billion, or 71.07%.
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Aset Tidak Lancar Non-Current Assets
Pada tahun 2025, jumlah aset tidak lancar Perseroan tercatat In 2025, the Company’s total non-current assets were recorded
sebesar Rp5,35 triliun. Jumlah ini meningkat sebesar 25,16% atau at Rp5.35 trillion. This represents an increase of 25.16%, or
setara Rp1,08 triliun, dibandingkan tahun 2024 yang tercatat sebesar equivalent to Rp1.08 trillion, compared to Rp4.27 trillion in
Rp4,27 triliun. Kondisi ini terutama disebabkan oleh peningkatan 2024. This increase was mainly due to a rise in right-of-use
aset hak guna – neto sebesar Rp766,01 miliar atau setara 189,77%. assets – net of Rp766.01 billion, or 189.77%.
Liabilitas
Liabilities
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Liabilitas Jangka Pendek
Current Liabilities
Utang Bank Jangka Pendek 189.737 209.232 (19.495) (9,32) Short-Term Bank Loans
Utang Usaha – Pihak Ketiga 292.767 239.665 53.102 22,16 Trade Payables – Third Parties
Utang Lain-Lain – Pihak Ketiga 68.597 46.125 22.472 48,72 Other Payables – Third Parties
Utang Pajak 59.922 34.174 25.748 75,34 Taxes Payable
Beban Akrual 136.990 82.110 54.880 66,84 Accruals
Liabilitas Imbalan Kerja Short-Term Employee
139.005 127.335 11.670 9,16
Karyawan Jangka Pendek Benefits Liability
Utang Jangka Panjang yang
Current Maturities of
Akan Jatuh Tempo dalam
Long-Term Debts:
Waktu Satu Tahun:
Utang Bank Jangka Panjang 184.862 15.743 169.119 1.074,23 Long-Term Bank Loans
Liabilitas Sewa 74.081 49.021 25.061 51,12 Lease Liabilities
Utang Obligasi – Neto - 398.875 (398.875) (100,00) Bonds Payable – Net
Jumlah Liabilitas Jangka Pendek 1.145.961 1.202.279 (56.318) (4,68) Total Current Liabilities
Liabilitas Jangka Panjang
Non-Current Liabilities
Liabilitas Jangka Panjang –
Setelah Dikurangi Bagian Long-Term Debt –
yang Akan Jatuh Tempo Net of Current Maturities:
dalam Waktu Satu Tahun:
Utang Bank Jangka Panjang 2.041.621 2.023.743 17.878 0,88 Long-Term Bank Loans
Utang Obligasi – Neto 1.217.383 797.533 419.850 52,64 Bonds Payable – Net
Liabilitas Sewa 1.133.722 372.830 760.892 204,09 Lease Liabilities
Liabilitas Imbalan Kerja Long-Term Employee
46.764 50.533 (3.768) (7,46)
Karyawan Jangka Panjang Benefits Liability
Liabilitas Pajak Tangguhan – Neto 200.497 324.626 (124.128) (38,24) Deferred Tax Liabilities – Net
Jumlah Liabilitas Jangka Panjang 4.639.988 3.569.265 1.070.723 30,00 Total Non-Current Liabilities
Jumlah Liabilitas 5.785.949 4.771.544 1.014.405 21,26 Total Liabilities
Liabilitas Liabilities
Pada tahun 2025, jumlah liabilitas Perseroan tercatat sebesar In 2025, the Company’s total liabilities were recorded at
Rp5,79 triliun. Jumlah ini meningkat sebesar 21,26% atau Rp5.79 trillion. This represents an increase of 21.26%, or
setara Rp1,01 triliun, dibandingkan tahun 2024 yang tercatat equivalent to Rp1.01 trillion, compared to Rp4.77 trillion in
sebesar Rp4,77 triliun. Komposisi liabilitas Perseroan di tahun 2024. The composition of the Company’s liabilities in 2025
2025 terbagi atas 19,81% liabilitas jangka pendek dan 80,19% consisted of 19.81% current liabilities and 80.19% non-current
liabilitas jangka panjang. liabilities.
Liabilitas Jangka Pendek Current Liabilities
Pada tahun 2025, jumlah liabilitas jangka pendek Perseroan In 2025, the Company’s total current liabilities were recorded
tercatat sebesar Rp1,15 triliun. Jumlah ini menurun sebesar at Rp1.15 trillion. This represents a decrease of 4.68%, or
4,68% atau setara Rp56,32 miliar, dibandingkan tahun 2024 equivalent to Rp56.32 billion, compared to Rp1.20 trillion
yang tercatat sebesar Rp1,20 triliun. Kondisi ini terutama in 2024. This decline was mainly due to the repayment of
disebabkan oleh pelunasan utang obligasi yang jatuh tempo. maturing bonds payable.
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Liabilitas Jangka Panjang Non-Current Liabilities
Pada tahun 2025, jumlah liabilitas jangka panjang Perseroan In 2025, the Company’s total non-current liabilities were
tercatat sebesar Rp4,64 triliun. Jumlah ini meningkat sebesar recorded at Rp4.64 trillion. This represents an increase
30,00% atau setara Rp1,07 triliun, dibandingkan tahun 2024 yang of 30.00%, or equivalent to Rp1.07 trillion, compared to
tercatat sebesar Rp3,57 triliun. Kondisi ini terutama disebabkan Rp3.57 trillion in 2024. This increase was mainly due to higher
oleh meningkatnya liabilitas sewa sebesar Rp760,89 miliar atau lease liabilities of Rp760.89 billion, or 204.09%.
setara 204,09%.
Ekuitas
Equity
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Modal Saham – Nilai Nominal Share Capital – Rp100
Rp100 per Saham Par Value per Share
Modal Dasar - 38.000.000.000 Authorized Capital -
Saham 38,000,000,000 Shares
Modal Ditempatkan dan Disetor Issued and Fully Paid Capital
Penuh – 11.236.692.794 Saham – 11,236,692,794 Shares as
pada Tanggal 31 Desember 2025 1.123.669 1.123.668 1 0,00 of December 31, 2025 and
dan 11.236.680.000 Saham pada 11,236,680,000 Shares as of
Tanggal 31 Desember 2024 December 31, 2024
Tambahan Modal Disetor 2.074 2.067 7 0,36 Additional Paid-In Capital
Penghasilan (Rugi) Other Comprehensive
63.716 (43.396) 107.112 (246,82)
Komprehensif Lain Income (Loss)
Defisit Deficit
Telah Ditentukan Penggunaannya 2.000 2.000 - - Appropriated
Belum Ditentukan Penggunaannya (424.469) (44.799) (379.670) 847,49 Unappropriated
Jumlah 766.990 1.039.539 (272.550) (26,22) Total
Kepentingan Non-Pengendali 218.192 6,8 218.185 3.207.389,67 Non-Controlling Interest
Jumlah Ekuitas 985.181 1.039.546 (54.365) (5,23) Total Equity
Pada tahun 2025, jumlah ekuitas Perseroan tercatat sebesar In 2025, the Company’s total equity amounted to Rp985.18
Rp985,18 miliar. Jumlah ini menurun sebesar 5,23% atau setara billion. This represents a decrease of 5.23%, or equivalent
Rp54,37 miliar, dibandingkan tahun 2024 yang tercatat sebesar to Rp54.37 billion, compared to Rp1.04 trillion in 2024. This
Rp1,04 triliun. Penurunan ini disebabkan oleh penurunan saldo decrease was due to a decrease in retained earnings because
laba akibat kerugian yang dicatatkan pada tahun 2025. of the loss recorded in 2025.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Pendapatan Neto 2.760.422 1.920.812 839.610 43,71 Net Revenues
Beban Pokok Pendapatan (2.177.278) (1.384.332) (792.945) 57,28 Cost of Revenues
Laba Bruto 583.145 536.480 46.665 8,70 Gross Profit
Beban Penjualan dan Pemasaran (286.821) (279.916) (6.906) 2,47 Sales and Marketing Expenses
Beban Umum dan Administrasi (455.497) (272.899) (182.598) 66,91 General and Administrative Expenses
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Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Beban Lainnya – Neto (58.026) (90.544) 32.518 (35,91) Other Expenses – Net
Rugi Usaha (217.200) (106.879) (110.321) 103,22 Loss from Operations
Penghasilan Keuangan 12.230 19.715 (7.485) (37,97) Finance Income
Beban Keuangan (325.900) (225.980) (99.920) 44,22 Finance Cost
Rugi Sebelum Pajak (530.870) (313.144) (217.726) 69,53 Loss Before Tax
Manfaat (Beban) Pajak Penghasilan
151.200 (17.102) 168.302 (984,09) Income Tax Expense (Benefit) - Net
– Neto
Rugi Tahun Berjalan (379.670) (330.246) (49.424) 14,97 Loss for the Year
Penghasilan (Rugi) Other Comprehensive
Komprehensif Lain Income (Loss)
Pos-Pos yang Akan Direklasifikasi Items that Will be Reclassified to
ke Laba Rugi: Profit or Loss:
Difference in Foreign Currency
Selisih Kurs Karena Penjabaran
121.833 (53.046) 174.880 (329,67) Translations of Financial
Laporan Keuangan
Statements
Pajak Penghasilan Terkait (26.803) 11.670 (38.474) (329,67) Related Income Tax
Pos-Pos yang Tidak Akan Items that Will Not be Reclassified
Direklasifikasi ke Laba Rugi: to Profit or Loss:
Pengukuran Kembali atas Remeasurements on Employee
3.981 2.497 1.484 59,41
Liabilitas Imbalan Kerja Benefit Liabilities
(Keuntungan) Kerugian
Net (Gain) Loss on Equity
Neto atas Instrumen Ekuitas
Instruments Designated at
yang Ditetapkan pada Nilai 11.514 (23.078) 34.592 (149,89)
Fair Value Through Other
Wajar melalui Penghasilan
Comprehensive Income
Komprehensif Lain
Pajak Penghasilan Terkait (3.409) 4.528 (7.937) (175,29) Related Income Tax
Penghasilan (Rugi) Komprehensif Other Comprehensive Income
107.117 (57.429) 164.545 (286,52)
Lain Tahun Berjalan Setelah Pajak (Loss) for the Year After Tax
Jumlah Rugi Komprehensif Total Comprehensive Loss
(272.553) (387.675) 115.122 (29,70)
Tahun Berjalan for the Year
Laba (Rugi) Tahun Berjalan yang Profit (Loss) for the Year
Dapat Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk (379.670) (330.247) (49.423) 14,97 Owners of the Parent
Kepentingan Non-Pengendali (0) 0 (0) (0) Non-Controlling Interests
Jumlah (379.670) (330.246) (49.424) 14,97 Total
Jumlah Penghasilan (Rugi)
Total Comprehensive Income (Loss)
Komprehensif Tahun Berjalan yang
for the Year Attributable to:
Dapat Diatribusikan kepada:
Pemilik Entitas Induk (272.558) (387.456) 114.898 (29,65) Owners of the Parent
Kepentingan Non-Pengendali 5 (219) 224 (102,24) Non-Controlling Interests
Jumlah (272.553) (387.675) 115.122 (29,70) Total
Rugi per Saham Dasar yang Dapat
Basic Loss per Share Attributable to
Diatribusikan kepada Pemilik (33,79) (38,91) 5,12 (13,16)
Owners of the Parent Company
Entitas Induk
Pendapatan Neto Net Revenues
Pada tahun 2025, pendapatan neto Perseroan tercatat sebesar In 2025, the Company’s net revenues amounted to
Rp2,76 triliun. Jumlah ini meningkat sebesar 43,71% atau Rp2.76 trillion. This represents an increase of 43.71%, or
setara Rp839,61 miliar, dibandingkan tahun 2024 yang tercatat equivalent to Rp839.61 billion, compared to Rp1.92 trillion in
sebesar Rp1,92 triliun. Kondisi ini terutama disebabkan 2024. This growth was mainly due to higher net revenues from
oleh meningkatnya pendapatan neto dari segmen farmasi, the pharmaceutical, beauty, and toll manufacturing services
kecantikan, dan jasa maklon sebesar 42,28%. segments, which increased by 42.28%.
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Beban Pokok Pendapatan Cost of Revenues
Pada tahun 2025, beban pokok pendapatan Perseroan tercatat In 2025, the Company’s cost of revenues amounted to
sebesar Rp2,18 triliun. Jumlah ini meningkat sebesar 57,28% Rp2.18 trillion. This represents an increase of 57.28%, or
atau setara Rp792,95 miliar, dibandingkan tahun 2024 yang equivalent to Rp792.95 billion, compared to Rp1.38 trillion
tercatat sebesar Rp1,38 triliun. Peningkatan beban pokok in 2024. The increase in cost of goods sold was mainly due
penjualan disebabkan oleh peningkatan beban bahan baku dan to higher raw material and packaging material costs, direct
bahan kemasan, upah buruh langsung, dan beban pabrikasi, labor costs, and factory overhead, in line with the significant
yang sejalan dengan meningkatnya penjualan secara signifikan. increase in sales.
Laba Bruto Gross Profit
Pada tahun 2025, laba bruto Perseroan tercatat sebesar Rp583,15 In 2025, the Company’s gross profit amounted to Rp583.15 billion.
miliar. Jumlah ini meningkat sebesar 8,70% atau setara Rp46,67 This represents an increase of 8.70%, or equivalent to Rp46.67
miliar, dibandingkan tahun 2024 yang tercatat sebesar Rp536,48 billion, compared to Rp536.48 billion in 2024. However, the
miliar. Namun demikian margin laba bruto Perseroan menurun Company’s gross profit margin decreased from 27.93% in
dari 27,93% pada tahun 2024 menjadi 21,13% pada tahun 2025. 2024 to 21.13% in 2025. This was mainly due to Probiotec’s
Hal ini terutama disebabkan oleh model bisnis Probiotec yang business model, which operates in contract manufacturing
bergerak di bidang contract manufacturing dan co-packing yang and co-packing sector, resulting in relatively lower gross profit
memiliki margin laba bruto yang relatif lebih rendah. margins.
Rugi Usaha Loss From Operations
Pada tahun 2025, rugi usaha Perseroan tercatat sebesar In 2025, the Company recorded a loss from operations of
Rp217,20 miliar. Jumlah ini meningkat sebesar 103,22% Rp217.20 billion. This represents an increase of 103.22%, or
atau setara Rp110,32 miliar, dibandingkan tahun 2024 yang equivalent to Rp110.32 billion, compared to Rp106.88 billion in
tercatat sebesar Rp106,88 miliar. Kondisi ini disebabkan oleh 2024. This was due to higher operating expenses, particularly
meningkatnya beban usaha, khususnya beban umum dan general and administrative expenses, which increased by
administrasi sebesar Rp182,60 miliar atau 66,91%. Rp182.60 billion or 66.91%.
Rugi Sebelum Pajak Loss Before Tax
Pada tahun 2025, rugi sebelum pajak Perseroan tercatat In 2025, the Company recorded a loss before tax of
sebesar Rp530,87 miliar. Jumlah ini meningkat sebesar 69,53% Rp530.87 billion. This represents an increase of 69.53%, or
atau setara Rp217,73 miliar, dibandingkan tahun 2024 yang equivalent to Rp217.73 billion, compared to Rp313.14 billion in
tercatat sebesar Rp313,14 miliar. Kondisi ini disebabkan oleh 2024. This was due to higher loss from operations.
meningkatnya rugi usaha.
Rugi Tahun Berjalan Loss for the Year
Pada tahun 2025, rugi tahun berjalan Perseroan tercatat In 2025, the Company recorded a loss for the year of
sebesar Rp379,67 miliar. Jumlah ini meningkat sebesar 14,97% Rp379.67 billion. This represents an increase of 14.97%, or
atau setara Rp49,42 miliar, dibandingkan tahun 2024 yang equivalent to Rp49.42 billion, compared to Rp330.25 billion in
tercatat sebesar Rp330,25 miliar. Kondisi ini menyebabkan rugi 2024. This condition resulted in an increase in loss for the year
tahun berjalan yang diatribusikan kepada pemilik Entitas Induk attributable to owners of the Parent Company.
mengalami peningkatan.
Jumlah Rugi Komprehensif Tahun Berjalan Total Comprehensive Loss for the Year
Pada tahun 2025, jumlah rugi komprehensif tahun berjalan In 2025, total comprehensive loss for the year amounted to
Perseroan tercatat sebesar Rp272,55 miliar. Jumlah ini menurun Rp272.55 billion. This represents a decrease of 29.70%, or
sebesar 29,70% atau setara Rp115,12 miliar, dibandingkan tahun equivalent to Rp115.12 billion, compared to Rp387.68 billion
2024 yang tercatat sebesar Rp387,68 miliar. Hal ini disebabkan in 2024. This was due to the recognition of significant other
oleh adanya penghasilan komprehensif lain yang signifikan comprehensive income in 2025, mainly arising from gains
pada tahun 2025, terutama berasal dari keuntungan selisih on difference in foriegn currency translation of Financial
kurs atas penjabaran Laporan Keuangan, yang mengurangi Statements, which reduced the Company’s comprehensive
rugi komprehensif Perseroan meskipun rugi tahun berjalan loss despite the increase in loss for the year.
meningkat.
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Rugi per Saham Dasar Basic Loss per Share
Pada tahun 2025, rugi per saham dasar Perseroan tercatat sebesar In 2025, basic loss per share amounted to Rp33.79. This
Rp33,79. Jumlah ini meningkat sebesar Rp5,12 dibandingkan amount increased by Rp5.12 compared to Rp38.91 in 2024.
tahun 2024 yang tercatat sebesar Rp38,91. Kondisi ini disebabkan This condition was due to a decrease in the comprehensive
oleh adanya penurunan rugi komprehensif tahun berjalan. loss for the year.
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan (Penurunan)
Uraian 2025 2024 Increase (Decrease) Description
Rp %
Arus Kas Neto dari (untuk) Net Cash Flows from (for)
(364.285) (143.816) (220.468) 153,30
Aktivitas Operasi Operating Activities
Arus Kas Neto dari (untuk) Net Cash Flows from (for)
(169.002) (2.553.845) 2.384.843 (93,38)
Aktivitas Investasi Investing Activities
Arus Kas Neto dari (untuk) Net Cash Flows from (for)
284.447 2.961.441 (2.676.994) (90,39)
Aktivitas Pendanaan Financing Activities
Kenaikan (Penurunan) Neto Net Increase (Decrease) in Cash
(248.840) 263.779 (512.620) (194,34)
dalam Kas dan Setara Kas and Cash Equivalents
Efek Neto Perubahan Kurs Mata Net Effect of Changes in Exchange
3.109 (2.561) 5.670 (221,42)
Uang terhadap Kas dan Setara Kas Rate on Cash and Cash Equivalents
Kas dan Setara Kas Cash and Cash Equivalents at
343.760 82.541 261.219 316,47
pada Awal Tahun Beginning of Year
Kas dan Setara Kas Cash and Cash Equivalents at
98.029 343.760 (245.731) (71,48)
pada Akhir Tahun End of Year
Arus Kas Neto dari (untuk) Aktivitas Operasi Net Cash Flows from (for) Operating Activities
Pada tahun 2025, kas neto yang digunakan untuk aktivitas In 2025, net cash used in the Company’s operating activities
operasi Perseroan tercatat sebesar Rp364,29 miliar. Jumlah amounted to Rp364.29 billion. This represents an increase
ini meningkat sebesar 153,30% atau setara Rp220,47 miliar, of 153.30%, or equivalent to Rp220.47 billion, compared to
dibandingkan tahun 2024 yang tercatat sebesar Rp143,82 Rp143.82 billion in 2024. The increase in cash outflows was
miliar. Peningkatan penggunaan kas ini terutama dipengaruhi mainly due to the Company’s higher operational activities,
oleh meningkatnya aktivitas operasional Perseroan yang resulting in increased payments to suppliers, operating
berdampak pada kenaikan pembayaran kepada pemasok, expenses, and employees, although cash receipts from
beban usaha, dan karyawan meskipun penerimaan kas dari customers also increased during the period.
pelanggan juga mengalami peningkatan pada periode berjalan.
Arus Kas Neto dari (untuk) Aktivitas Investasi Net Cash Flows from (for) Investing Activities
Pada tahun 2025, kas neto yang digunakan untuk aktivitas In 2025, net cash used in the Company’s investing activities
investasi Perseroan tercatat sebesar Rp169,00 miliar. Jumlah ini amounted to Rp169.00 billion. This represents a decrease of
menurun sebesar 93,38% atau setara Rp2,38 triliun, dibandingkan 93.38%, or equivalent to Rp2.38 trillion, compared to Rp2.56
tahun 2024 yang tercatat sebesar Rp2,56 triliun. Kondisi ini trillion in 2024. This condition was due to the acquisition of
disebabkan oleh adanya akuisisi Probiotec pada tahun 2024. Probiotec in 2024.
Arus Kas Neto dari (untuk) Aktivitas Pendanaan Net Cash Flows from (for) Financing Activities
Pada tahun 2025, kas neto yang diperoleh dari aktivitas In 2025, net cash provided by the Company’s financing
pendanaan Perseroan tercatat sebesar Rp284,45 miliar. activities amounted to Rp284.45 billion. This represents a
Jumlah ini menurun sebesar 90,39% atau setara Rp2,68 decrease of 90.39%, or equivalent to Rp2.68 trillion, compared
triliun, dibandingkan tahun 2024 yang tercatat sebesar Rp2,95 to Rp2.95 trillion in 2024. This condition was due to changes
triliun. Kondisi ini disebabkan oleh perubahan pada aktivitas in the Company’s investing activities, whereby there were
investasi Perseroan, di mana terdapat penerimaan utang bank proceeds from bank loans and share capital received from the
dan penerimaan modal saham hasil PMHMETD pada tahun Rights Issue (PMHMETD) in 2024 to finance the acquisition of
2024 untuk pembiayaan akuisisi Probiotec. Probiotec.
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Rasio Keuangan Konsolidasian
Consolidated Financial Ratios
Uraian 2025 2024 Description
Rasio Profitabilitas
Profitability Ratios (dalam % / in %)
Margin Laba Bruto 21,13 27,93 Gross Profit Margin
Margin Rugi Operasi (7,87) (5,56) Operating Loss Margin
Margin Rugi Tahun Berjalan (13,75) (17,19) Loss for the Year Margin
Rasio Rugi Tahun Berjalan Loss for the Year to
(38,54) (31,77)
terhadap Jumlah Ekuitas Total Equity Margin
Rasio Rugi Tahun Berjalan Loss for the Year to
(5,61) (5,68)
terhadap Jumlah Aset Total Assets Margin
Rasio Likuiditas
(dalam kali / in times)
Liquidity Ratio
Rasio Lancar 1,24 1,28 Current Ratio
Rasio Solvabilitas
Solvency Ratio (dalam kali / in times)
Rasio Liabilitas terhadap Jumlah Aset 0,85 0,82 Liabilities to Total Asset Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas 5,87 4,59 Liabilities to Total Equity Ratio
Rasio Profitabilitas Profitability Ratios
Rasio profitabilitas mencerminkan tingkat efektivitas Profitability ratios reflect the Company’s level of effectiveness
Perseroan dalam menghasilkan laba dari pendapatan yang in generating profit from managed revenues, with the following
dikelola, dengan pencapaian sebagai berikut. achievements:
1. Margin laba bruto menurun menjadi 21,13% di tahun 2025 1. Gross profit margin decreased to 21.13% in 2025, compared
dibandingkan tahun sebelumnya yang tercatat sebesar to 27.93% in the previous year.
27,93%.
2. Margin rugi operasi meningkat menjadi 7,87% di tahun 2025 2. Operating loss margin increased to 7.87% in 2025,
dibandingkan tahun sebelumnya yang tercatat sebesar 5,56%. compared to 5.56% in the previous year.
3. Margin rugi tahun berjalan menurun menjadi 13,75% di 3. Loss for the year margin decreased to 13.75% in 2025,
tahun 2025 dibandingkan tahun sebelumnya yang tercatat compared to 17.19% in the previous year.
sebesar 17,19%.
4. Rasio rugi tahun berjalan terhadap jumlah ekuitas tercatat 4. The ratio of loss for the year to total equity was recorded
sebesar 38,54% di tahun 2025, meningkat dibandingkan at 38.54% in 2025, an increase compared to 31.77% in the
tahun sebelumnya yang tercatat sebesar 31,77%. previous year.
5. Rasio rugi tahun berjalan terhadap jumlah aset tercatat 5. The ratio of loss for the year to total assets was recorded
sebesar 5,61% di tahun 2025, menurun dibandingkan at 5.61% in 2025, a decrease compared to 5.68% in the
tahun sebelumnya yang tercatat sebesar 5,68%. previous year.
Kemampuan Membayar Utang Solvency
Untuk menilai kemampuan dalam memenuhi kewajiban To assess its ability to meet financial obligations, the Company
keuangannya, Perseroan menggunakan ukuran rasio likuiditas employs liquidity and solvency ratio measures. The results of
dan solvabilitas. Uraian mengenai hasil pengukuran kedua the assessment for these ratios are presented as follows:
rasio tersebut adalah sebagai berikut:
Rasio Likuiditas Liquidity Ratio
Perseroan menghitung rasio likuiditas untuk menilai The Company calculates the liquidity ratio to evaluate its
kemampuan dalam memenuhi kewajiban jangka pendek yang ability to meet its short-term obligations as they become due.
jatuh tempo. Pengukuran rasio ini dilakukan melalui rasio This ratio is measured using the current ratio, which compares
lancar, yaitu perbandingan antara jumlah aset lancar dan total current assets to total current liabilities. The Company
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis jumlah liabilitas jangka pendek. Perseroan mencatatkan rasio recorded a current ratio of 1.24 times in 2025, representing a lancar sebesar 1,24 kali di tahun 2025, menurun dibandingkan decrease compared to 1.28 times in the previous year. tahun sebelumnya yang tercatat sebesar 1,28 kali. Rasio Solvabilitas Solvency Ratio Rasio solvabilitas digunakan Perseroan untuk mengukur tingkat The Company uses the solvency ratio to measure its ability kemampuan dalam memenuhi kewajiban finansial, baik jangka to meet both short-term and long-term financial obligations. pendek maupun jangka panjang. Pada tahun 2025, Perseroan In 2025, the Company recorded a liabilities-to-assets ratio of mencatatkan rasio liabilitas terhadap jumlah aset sebesar 0.85 times, representing an increase compared to 0.82 times 0,85 kali, meningkat dibandingkan tahun sebelumnya yang in the previous year. Meanwhile, the liabilities-to-equity ratio tercatat sebesar 0,82 kali. Sementara itu, rasio liabilitas increased from 4.59 times in 2024 to 5.87 times in 2025. terhadap jumlah ekuitas tercatat meningkat dari 4,59 kali pada tahun 2024 menjadi 5,87 kali pada tahun 2025. Untuk mengantisipasi peningkatan eksposur terhadap risiko To anticipate heightened exposure to financial risks, keuangan, Perseroan menerapkan prinsip kehati-hatian dalam the Company applies prudent principles in managing its capital mengelola struktur permodalan, arus kas, dan tingkat leverage. structure, cash flows, and leverage levels. The Company Perseroan juga secara konsisten memantau likuiditas serta also consistently monitors liquidity and reviews operational meninjau efisiensi operasional guna menjaga stabilitas efficiency to maintain long-term financial stability. keuangan jangka panjang. Tingkat Kolektibilitas Piutang Receivables Collectability Ratio Dalam menjaga arus kas yang sehat dan stabil, Perseroan In maintaining a healthy and stable cash flow, the Company secara konsisten mengedepankan pengelolaan piutang yang consistently emphasizes measured and sustainable terukur dan berkesinambungan. Melalui penerapan kebijakan management of trade receivables. Through the implementation kredit yang selektif, pemantauan konsumen secara rutin, serta of selective credit policies, regular customer monitoring, and strategi penagihan yang efektif, Perseroan berupaya menjaga effective collection strategies, the Company strives to maintain kualitas piutang tetap baik dan meminimalkan potensi risiko the quality of receivables and minimize potential risks of piutang bermasalah. Didukung oleh sistem manajemen risiko impaired accounts. Supported by an integrated financial risk keuangan yang terintegrasi, Perseroan mampu mengidentifikasi management system, the Company is able to identify potential potensi risiko kredit secara dini dan menindaklanjutinya dengan credit risks early and take appropriate mitigation actions. langkah mitigasi yang tepat. Pendekatan yang konsisten dan This consistent approach, reinforced by comprehensive data didukung analisis data yang komprehensif menjadikan rasio analysis, ensures that the Company’s receivables collectability kolektibilitas piutang Perseroan tetap terjaga dengan baik, ratio remains well-maintained, reflecting a commitment to sekaligus mencerminkan komitmen terhadap pengelolaan prudent and objective financial management. keuangan yang hati-hati dan objektif. Saldo piutang usaha Perseroan tercatat sebesar Rp786,54 miliar, As of 2025, the Company’s accounts receivables balance dengan saldo penyisihan kerugian piutang usaha sebesar Rp30,85 amounted to Rp786.54 billion, with an allowance for miliar pada tahun 2025. Rata-rata periode perputaran piutang impairment of accounts receivables of Rp30.85 billion. Perseroan pada tahun 2025 tercatat selama 93 hari, lebih lama The average collection period of the Company’s receivables in dibandingkan tahun sebelumnya yang tercatat selama 79 hari. 2025 was 93 days, longer compared to 79 days in the previous Pada tahun 2025, proporsi piutang usaha yang telah jatuh tempo year. In 2025, the proportion of accounts receivables past due by lebih dari 60 hari mencapai 5,72% dari jumlah piutang usaha. more than 60 days reached 5.72% of total account receivables, Sementara itu, proporsi piutang usaha yang belum jatuh tempo while the proportion of accounts receivables not yet due was tercatat sebesar 69,15% dari jumlah piutang usaha Perseroan. 69.15% of total accounts receivables. Dalam menjaga kesehatan keuangan dan arus kas, Perseroan To safeguard financial health and cash flow, the Company and bersama Entitas Anak secara konsisten memantau kolektibilitas its Subsidiaries consistently monitor receivables collectability piutang agar seluruh tagihan dapat terselesaikan tepat waktu. to ensure timely settlement of all outstanding invoices. Through Melalui peninjauan berkala atas setiap piutang konsumen, periodic reviews of each customer account, the Company Perseroan menilai kemungkinan terjadinya risiko gagal bayar assesses the likelihood of default risk and establishes adequate dan membentuk pencadangan kerugian yang memadai untuk loss provisions to maintain the company’s financial stability. menjaga stabilitas keuangan perusahaan. 132 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Struktur Permodalan dan Kebijakan Capital Structure and the Management
Manajemen atas Struktur Modal Policy on Capital Structure
Struktur Permodalan Capital Structure
Informasi terkait struktur permodalan Perseroan dalam kurun Information regarding the Company’s capital structure over
waktu 2 (dua) tahun terakhir diuraikan sebagai berikut: the past 2 (two) years is presented as follows:
(dalam % / in %)
Uraian 2025 2024 Description
Pinjaman Berbunga 3.633.603 3.445.126 Interest-Bearing Loans
Dikurangi: Kas dan Setara Kas (101.788) (351.857) Less: Cash and Cash Equivalents
Pinjaman – Neto 3.531.815 3.093.269 Net Debts
Jumlah Ekuitas 985.181 1.039.546 Total Equity
Rasio Pinjaman Neto terhadap Ekuitas (kali) 3,58 2,98 Ratio of Net Loan to Equity (times)
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
Kebijakan manajemen atas struktur modal Perseroan diarahkan The Company’s management policy on capital structure is
untuk mencapai keseimbangan yang optimal antara risiko dan aimed at achieving an optimal balance between risk and return.
tingkat pengembalian (risk and return). Melalui pengelolaan yang Through disciplined management, the Company ensures
disiplin, Perseroan memastikan struktur modal mendukung that its capital structure supports sustainable operations,
keberlanjutan operasi, efisiensi pendanaan, serta peningkatan funding efficiency, and enhancement of the shareholder value.
nilai perusahaan bagi pemegang saham. Penetapan kebijakan This policy is determined with due consideration of internal
ini mempertimbangkan kapasitas pendanaan internal, kondisi financing capacity, macroeconomic conditions, and market
makroekonomi, dan volatilitas pasar, sehingga Perseroan tetap volatility, thereby enabling the Company to maintain financial
memiliki fleksibilitas finansial dalam menghadapi berbagai flexibility in addressing many challenges.
tantangan.
Investasi Barang Modal Capital Investment
Tujuan Investasi Barang Modal Purpose of Capital Investment
Investasi barang modal merupakan upaya strategis Perseroan Capital investment represents the Company’s strategic effort to
dalam memperkuat fondasi operasional dan meningkatkan strengthen operational foundations and increase productivity.
produktivitas. Melalui alokasi anggaran yang terukur, Perseroan Through a measured budget allocation, the Company
berupaya memastikan efisiensi biaya, keberlanjutan usaha, serta aims to ensure cost efficiency, business sustainability, and
peningkatan daya saing di tengah dinamika pasar. Kebijakan competitiveness amid dynamic market conditions. This
investasi ini menjadi bagian penting dari komitmen Perseroan investment policy forms an integral part of the Company’s
untuk mencapai pertumbuhan jangka panjang yang berkelanjutan. commitment to achieving sustainable long-term growth.
Jumlah Investasi Barang Modal Total Capital Investment
Informasi mengenai jumlah investasi barang modal Perseroan Information regarding the Company’s capital investment over
dalam 2 (dua) tahun terakhir diuraikan sebagai berikut: the past 2 (two) years is presented as follows:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 Description
Bangunan dan Prasarana 31.489 406 Building and Improvements
Mesin dan Peralatan 38.669 69.427 Machinery Equipment
Peralatan Kantor 3.926 1.335 Office Equipment
Kendaraan 260 798 Vehicles
Aset dalam Pembangunan 19.391 29.276 Assets under Construction
Jumlah 93.735 101.241 Total
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Perbandingan Target dan Realisasi 2025 Target and Achievement Comparison [POJK F.2] in 2025 [POJK F.2] Sepanjang tahun 2025, Perseroan mencatatkan realisasi Throughout 2025, the Company recorded performance kinerja yang mencerminkan dinamika operasional dan kondisi realization that reflects operational dynamics and pasar yang dihadapi. Pendapatan neto tercatat sebesar Rp2,76 prevailing market conditions. Net revenues was recorded at triliun, sementara Perseroan membukukan rugi usaha sebesar Rp2.76 trillion, while the Company recorded an loss from Rp217,20 miliar dan rugi tahun berjalan sebesar Rp379,67 operations of Rp217.20 billion and a loss for the year of miliar. Dari sisi posisi keuangan, jumlah aset mencapai Rp6,77 Rp379.67 billion. From a financial position perspective, total triliun dengan liabilitas sebesar Rp5,79 triliun dan ekuitas assets reached Rp6.77 trillion, with liabilities of Rp5.79 trillion sebesar Rp985,18 miliar. Hasil pencapaian ini menjadi dasar and equity of Rp985.18 billion. These achievements serve evaluasi terhadap target yang telah ditetapkan serta acuan as the basis for evaluation on predetermined targets as well dalam menyusun strategi dan langkah perbaikan kinerja as a reference in developing strategies and performance Perseroan ke depan. improvement measures going forward. Prospek Usaha Business Outlook Prospek usaha pada tahun 2026 diperkirakan tetap berada The business outlook for 2026 is expected to remain on a dalam jalur yang positif, didukung oleh proyeksi pertumbuhan positive trajectory, supported by a relatively stable global ekonomi global yang relatif stabil di kisaran 3,3%. Stabilitas economic growth projection of around 3.3%. This stability tersebut ditopang oleh meningkatnya investasi teknologi, is underpinned by increasing technology investment, more kebijakan fiskal dan moneter yang lebih akomodatif, serta accommodative fiscal and monetary policies, and the private kemampuan adaptasi sektor swasta dalam menghadapi sector’s ability to adapt to shifts in the global trade landscape. perubahan lanskap perdagangan global. Namun demikian, Nevertheless, uncertainties in trade policies and potential ketidakpastian kebijakan perdagangan dan potensi disrupsi disruptions to shipping routes and supply chains remain key jalur pelayaran maupun rantai pasok tetap menjadi faktor risk factors that need to be anticipated, particularly for the risiko yang perlu diantisipasi, khususnya bagi industri farmasi pharmaceutical industry, which still depends on imported raw yang masih bergantung pada bahan baku impor. materials. Di tingkat domestik, prospek pertumbuhan ekonomi Indonesia At the domestic level, Indonesia’s economic growth outlook, yang diperkirakan berada pada kisaran 4,9%–5,7% memberikan projected in the range of 4.9%–5.7%, provides a strong fondasi yang kuat bagi peningkatan aktivitas usaha. Penguatan foundation for increased business activities. Strengthening permintaan domestik yang didukung oleh kebijakan fiskal domestic demand, supported by fiscal policy through the melalui APBN 2026 serta bauran kebijakan Bank Indonesia yang 2026 State Budget (APBN) and pro-growth monetary policy pro-pertumbuhan diharapkan mampu mendorong konsumsi mix by Bank Indonesia, is expected to drive consumption dan investasi, termasuk dalam sektor kesehatan. Peningkatan and investment, including in the healthcare sector. Increased belanja kesehatan, baik dari pemerintah maupun masyarakat, healthcare spending from both the government and the public, serta agenda penguatan sistem kesehatan nasional akan as well as the national healthcare system strengthening menjadi katalis utama dalam menjaga momentum pertumbuhan agenda, will serve as key catalysts in maintaining the growth industri kesehatan dan farmasi. momentum of the healthcare and pharmaceutical industry. Sejalan dengan hal tersebut, prospek industri kesehatan In line with this, the outlook for the national healthcare industry nasional diperkirakan tetap terjaga, meskipun masih dibayangi is expected to remain stable, although still constrained by tantangan struktural berupa ketergantungan pada impor bahan structural challenges related to dependence on imported baku farmasi. Kondisi ini meningkatkan sensitivitas industri pharmaceutical raw materials. This condition increases 134 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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terhadap volatilitas harga global dan potensi gangguan rantai industry sensitivity to global price volatility and potential
pasok lintas negara. Di sisi lain, arah kebijakan pemerintah cross-border supply chain disruptions. On the other hand, the
yang mendorong peningkatan Tingkat Komponen Dalam Negeri direction of government policies encouraging the increase of
(“TKDN”) pada produk-produk kesehatan akan memperkuat Domestic Component Level (“TKDN”) in healthcare products
peran pelaku industri dalam negeri. will strengthen the role of domestic industry players.
Dengan mempertimbangkan kondisi-kondisi tersebut, prospek By taking these conditions into account, the Company’s
usaha Perseroan pada tahun 2026 tetap positif, didukung oleh business prospects for 2026 remain positive, supported
posisi Perseroan sebagai perusahaan farmasi terintegrasi by its position as an integrated pharmaceutical company
yang mencakup pengembangan produk, manufaktur, dan encompassing product development, manufacturing, and
komersialisasi. Area cakupan yang luas serta penetrasi pada commercialization. Its broad coverage area and penetration in
segmen rumah sakit turut memperkuat kemampuan Perseroan the hospital segment further strengthen the Company’s ability
dalam memanfaatkan peluang pertumbuhan industri. Pada to capture industry growth opportunities. In 2026, the Company
tahun 2026, Perseroan berencana untuk tetap fokus pada plans to continue focusing on the development of its product
pengembangan portofolio produk, peningkatan utilisasi portfolio, increasing manufacturing capacity utilization,
kapasitas manufaktur, penguatan sinergi antar entitas, serta strengthening synergies among entities, and improving
penguatan kerja sama dengan mitra-mitra strategis. Selain collaboration with strategic partners. In addition, synergy with
itu, sinergi dengan Probiotec diharapkan dapat memperkuat Probiotec is expected to strengthen manufacturing capabilities
kapabilitas manufaktur dan memperluas akses pasar and expand access to international markets, thereby supporting
internasional, sehingga mendukung peningkatan skala usaha the sustainable growth of the Company’s business scale and
dan pangsa pasar Perseroan secara berkelanjutan. market share.
Proyeksi Tahun 2026 Projection for 2026
Melihat dinamika makroekonomi dan peluang industri yang In view of macroeconomic dynamics and industry opportunities
berkembang untuk tahun 2026, Perseroan memproyeksikan for 2026, the Company projects that its business performance
kinerja usaha yang tetap menunjukkan pertumbuhan yang will continue to show positive growth, supported by increased
positif, didukung oleh peningkatan pendapatan serta efisiensi revenue and improved operational efficiency. The financial
operasional. Posisi keuangan diperkirakan tetap terjaga position is expected to remain sound through the optimal
melalui pengelolaan aset, liabilitas, dan ekuitas yang optimal, management of assets, liabilities, and equity, supported by a
dengan struktur permodalan yang sehat. Perseroan juga healthy capital structure. The Company will also consider its
akan mempertimbangkan kebijakan dividen dengan tetap dividend policy while taking into account funding requirements
memperhatikan kebutuhan pendanaan untuk mendukung to support sustainable business development.
pengembangan usaha yang berkelanjutan.
Aspek Pemasaran Marketing Aspect
Perseroan secara konsisten melaksanakan kegiatan pemasaran The Company consistently engages in effective marketing
yang efektif sebagai bagian dari upaya untuk memasarkan activities as part of its efforts to market its products across
produk-produk Perseroan ke seluruh Indonesia dan menjaga Indonesia and to maintain business going concern. A number
keberlanjutan usaha. Berbagai strategi dan inisiatif terus of different strategies and initiatives continue to be developed,
dikembangkan, terutama melalui optimalisasi penetrasi produk particularly through optimizing product penetration supported
dengan dukungan tenaga pemasaran yang tersebar di seluruh by a marketing workforce deployed throughout Indonesia,
wilayah Indonesia, sehingga jangkauan pasar semakin luas ensuring wider and more equitable market coverage. The
dan merata. Perseroan juga aktif berpartisipasi dalam berbagai Company also actively participates in various symposium,
simposium, konferensi, dan pertemuan ilmiah di tingkat lokal conferences, and scientific meetings at both local and national
maupun nasional sebagai bagian dari strategi komunikasi dan levels as part of its market communication and education
edukasi pasar. Inisiatif tersebut bertujuan untuk memperkuat strategy. These initiatives are aimed at strengthening
hubungan dengan komunitas medis serta meningkatkan relationships with the medical community and improving
pemahaman mengenai keunggulan produk-produk Perseroan understanding of the advantages of the Company’s products
di kalangan tenaga kesehatan. among healthcare professionals.
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Bersama Entitas Anak, yaitu PT Holi Pharma dan PT Ethica With its Subsidiaries, PT Holi Pharma and PT Ethica Industri
Industri Farmasi, Perseroan turut berperan dalam Program Farmasi, the Company contributes to the National Health
Jaminan Kesehatan Nasional (“JKN”) dengan memperluas Insurance Program (“JKN”) by expanding public access
akses masyarakat terhadap produk farmasi esensial, sekaligus to essential pharmaceutical products, while supporting
mendukung program pemerintah dalam pemerataan layanan the government’s program to ensure equitable healthcare
kesehatan di Indonesia. Selain memperkuat pasar domestik, services across Indonesia. In addition to strengthening
Perseroan juga memperluas jangkauan pemasaran internasional the domestic market, the Company also expands its
melalui ekspor produk ke Filipina, Singapura, dan Hong Kong, international marketing reach through exports to the Philippines,
serta terus mencari peluang ekspansi ke negara potensial Singapore, and Hong Kong, while continuously exploring
lainnya. Melalui kombinasi strategi distribusi, kemitraan, dan expansion opportunities in other potential countries. Through
inovasi pemasaran yang berkelanjutan, Perseroan berkomitmen a combination of distribution strategies, partnerships, and
untuk terus meningkatkan daya saing dan mendukung sustainable marketing innovation, the Company remains
pertumbuhan bisnis jangka panjang yang berkesinambungan. committed to enhancing competitiveness and supporting long-
term, sustainable business growth.
Di samping itu, Perseroan melanjutkan strategi pemasaran In addition, the Company continues to implement
yang telah ditetapkan sebelumnya, yaitu: the predetermined marketing strategies, which include:
a. Mengembangkan portofolio produk dengan mengkaji a. Developing the product portfolio by assessing market
dinamika pasar dan menjajaki produk-produk baru yang dynamics and exploring new flagship products, including
menjadi unggulan, termasuk produk-produk inovator, baik innovator products, either in-house or through partnerships
secara in-house maupun dengan menjalin kerja sama dengan with strategic partners;
partner-partner strategis;
b. Memperkuat jaringan distribusi dan pemasaran, dengan b. Strengthening the distribution and marketing network by
menjalin kemitraan dengan distributor serta memperkuat establishing partnerships with distributors and enhancing
hubungan dengan medical community; relationships with the medical community;
c. Meningkatkan produktivitas dan kualitas sumber daya c. Increasing the productivity and quality of the marketing
manusia tenaga pemasar; workforce;
d. Mengembangkan Divisi Pyfaaesthetic yang berfokus pada d. Developing the Pyfaaesthetic Division, which focuses on the
kategori dermatologi dengan meluncurkan rangkaian dermatology business, by launching a series of new products
produk-produk baru dari dalam dan luar negeri, serta from both domestic and international sources, and participating
mengikuti marketing event di Indonesia dan event in marketing events in Indonesia and internationally;
internasional;
e. Memperluas target pasar dengan berpartisipasi dalam e. Expanding market targets by participating in the JKN; and
Program JKN; serta
f. Mengembangkan Divisi CDMO untuk memperkuat posisi f. Developing the CDMO Division to strengthen the Company’s
Perseroan dan Entitas Anak di pasar lokal dan global. and its Subsidiaries’ positions in both local and global
markets.
Pangsa Pasar Market Share
Persaingan industri yang semakin ketat mendorong Perseroan The increasingly competitive industry landscape drives
untuk terus memperkuat pangsa pasar melalui strategi the Company to continuously strengthen its market share through
pemasaran yang terukur dan berorientasi hasil. Perseroan measured and results-oriented marketing strategies. With its
bersama Entitas Anak secara konsisten memperluas basis Subsidiaries, The Company, with its Subsidiaries, consistently
pengguna di seluruh wilayah Indonesia dengan sasaran utama expands its user base across Indonesia, with hospitals as the
rumah sakit, klinik, apotek, toko obat, konsumen langsung, primary target, clinics, pharmacies, drugstores, direct consumers,
serta segmen industri kesehatan lainnya. Selain memperkuat as well as other healthcare industry segments. In addition to
pasar domestik, Perseroan juga menerapkan strategi ekspansi consolidating the domestic market, The Company also implements
internasional dan mulai mengadopsi teknologi berbasis an international expansion strategy and has begun adopting
kecerdasan buatan untuk mengoptimalkan proses operasional. artificial intelligence-based technology to optimize operational
Langkah ini mencerminkan komitmen Perseroan untuk processes. These initiatives reflect the Company’s commitment
menjadi perusahaan farmasi berbasis sains dan teknologi to becoming a science and technology-based pharmaceutical
yang kompetitif di pasar global. company that is competitive in the global market.
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Program Kepemilikan Saham oleh Employee/Management Stock Ownership
Karyawan/Manajemen (“ESOP/MSOP”) Program (“ESOP/MSOP”)
Per 31 Desember 2025, Perseroan tidak melaksanakan program As of December 31, 2025, the Company did not implement any
kepemilikan saham oleh karyawan ataupun manajemen, baik employee or management stock ownership programs, either
dalam bentuk Employee Stock Option Program (“ESOP”) maupun in the form of an Employee Stock Option Program (“ESOP”) or
Management Stock Option Program (“MSOP”). a Management Stock Option Program (“MSOP”).
Kebijakan Dividen dan Pembagian Dividen Dividend Policy and Dividend Distribution
Kebijakan Dividen Dividend Policy
Penetapan pembagian dividen Perseroan dilaksanakan sesuai The determination of the Company’s dividend distribution
dengan kebijakan dan ketentuan peraturan perundang-undangan is carried out in accordance with the policies and applicable
yang berlaku, termasuk Undang-Undang No. 40 Tahun 2007 laws and regulations, including Law No. 40 of 2007 concerning
tentang Perseroan Terbatas, anggaran dasar Perseroan, Limited Liability Companies, the Articles of Association, and
serta keputusan RUPS. Pelaksanaan pembagian dividen the resolutions of the GMS. The implementation of dividend
menjadi tanggung jawab dan kewenangan Direksi, dengan distribution is the responsibility and authority of the Board of
tetap memperhatikan keputusan RUPS dan kondisi keuangan Directors, while taking into account the GMS resolutions and
Perseroan. the Company’s financial condition.
Pembagian Dividen Dividend Distribution
Pada pelaksanaan RUPS untuk tahun buku 2024 yang At the GMS for the 2024 financial year held on June 18, 2025,
diselenggarakan pada tanggal 18 Juni 2025, para pemegang the Shareholders approved not to allocate profits as reserves
saham menyetujui untuk tidak melakukan penyisihan laba nor distribute dividends. Accordingly, there is no information
sebagai cadangan maupun pembagian dividen. Dengan regarding dividend distribution over the past 2 (two) years.
demikian, tidak terdapat informasi mengenai pembagian
dividen sepanjang 2 (dua) tahun terakhir.
Realisasi Penggunaan Dana Hasil Realization of the Use of Funds from
Penawaran Umum the Public Offering
Pada tahun 2025, Perseroan telah menyampaikan Laporan The Company submitted Reports on the Realization of the Use
Realisasi Penggunaan Dana kepada Otoritas Jasa Keuangan of Proceeds to the Financial Services Authority in relation to
atas beberapa kegiatan penawaran umum. several public offering activities in 2025.
Laporan tersebut antara lain mencakup penggunaan dana dari The reports include, among others, the use of proceeds from
Hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan II the Continuous Public Offering of Pyridam Farma Phase I
Pyridam Farma Tahap I Tahun 2025, terakhir per 31 Desember Continuous Bonds II Year 2025, as of December 31, 2025. The
2025. Dana yang diperoleh, setelah dikurangi biaya emisi, proceeds obtained, after deducting issuance costs, are planned
direncanakan untuk pelunasan pokok Obligasi Berkelanjutan to be used for the repayment of the principal of Pyridam Farma
I Pyridam Farma Tahap II Tahun 2023 pada saat jatuh tempo, Phase II Continuous Bonds I Year 2023 upon maturity, with
serta sisanya digunakan untuk modal kerja operasional the remaining funds allocated for the Company’s operational
Perseroan, di mana hingga tanggal pelaporan dana tersebut working capital, of which, as of the reporting date, the funds
belum seluruhnya terealisasi. have not been fully realized.
Selain itu, Perseroan juga melaporkan penggunaan dana dari In addition, the Company also reported the use of proceeds from
Penambahan Modal Dengan Memberikan Hak Memesan Efek the Rights Issue I (PMHMETD I) of PT Pyridam Farma Tbk, as
Terlebih Dahulu (PMHMETD) I PT Pyridam Farma Tbk, terakhir of December 31, 2025. All proceeds obtained, after deducting
per 31 Desember 2025. Seluruh dana yang diperoleh, setelah issuance costs, have been utilized as capital injection into the
dikurangi biaya emisi, telah digunakan sebagai setoran modal Subsidiary, PAPL, which are subsequently used for business
kepada entitas anak Perseroan, yaitu PAPL, yang selanjutnya expansion and investment through the planned acquisition of
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
dimanfaatkan untuk ekspansi dan investasi usaha melalui Probiotec Limited, a company incorporated under the laws of
rencana pengambilalihan Probiotec Limited, perusahaan yang Australia. The utilization of these funds has been fully realized.
didirikan berdasarkan hukum Australia. Penggunaan dana
tersebut telah terealisasi seluruhnya.
Lebih lanjut, Perseroan juga menyampaikan laporan Furthermore, the Company also submitted a report on the use
penggunaan dana dari Hasil Penawaran Umum Berkelanjutan of proceeds from the Continuous Public Offering of Pyridam
Obligasi Berkelanjutan I Pyridam Farma Tahap III Tahun 2024, Farma Phase III Continuous Bonds I Year 2024, as of December
terakhir per 31 Desember 2025. Dana yang diperoleh, setelah 31, 2025. The proceeds obtained, after deducting issuance
dikurangi biaya emisi, sekitar 92.84% digunakan untuk modal costs, approximately 92.84% were used for the Company’s
kerja dan biaya operasional Perseroan, sedangkan sisanya working capital and operational expenses, while the remainder
digunakan untuk belanja modal. Hingga tanggal pelaporan, was allocated for capital expenditure. As of the reporting date,
dana tersebut masih belum seluruhnya terealisasi. these funds have not yet been fully realized.
Seluruh realisasi penggunaan dana tersebut telah disampaikan All realizations of the use of proceeds have been submitted by
oleh Perseroan kepada Otoritas Jasa Keuangan secara berkala the Company to the Financial Services Authority on a periodic
sesuai dengan ketentuan peraturan perundang-undangan yang basis in accordance with the prevailing laws and regulations,
berlaku, melalui: through:
1. Surat No. 053/PYFA-CS/VII/2025 tanggal 15 Juli 2025 1. Letter No. 053/PYFA-CS/VII/2025 dated July 15, 2025
tentang Laporan Realisasi Penggunaan Dana Hasil regarding the Report on the Realization of the Use of
Penawaran Umum Obligasi Berkelanjutan I Pyridam Farma Proceeds from the Public Offering of Pyridam Farma Phase
Tahap III Tahun 2025 per 30 Juni 2025; III Continuous Bonds I Year 2025 as of June 30, 2025;
2. Surat No.054/PYFA-CS/VII/2025 tanggal 15 Juli 2025 2. Letter No. 054/PYFA-CS/VII/2025 dated July 15, 2025
tentang Laporan Realisasi Pengunaan Dana Penawaran regarding the Report on the Realization of the Use of
Umum Terbatas Kepada Para Pemegang Saham Penerbitan Proceeds from the Limited Public Offering to Shareholders
Waran Seri 1 per 30 Juni 2025; with the issuance of Series I Warrants as of June 30, 2025;
3. Surat No.009/PYFA-CS/I/2025 tanggal 15 Januari 2026 3. Letter No. 009/PYFA-CS/I/2026 dated January 15, 2026
tentang Laporan Realisasi Penggunaan Dana Hasil regarding the Report on the Realization of the Use of
Penawaran Umum Obligasi Berkelanjutan I Pyridam Farma Proceeds from the Public Offering of Pyridam Farma Phase
Tahap III Tahun 2024 per 31 Desember 2025; III Continuous Bonds I Year 2024 as of December 31, 2025;
4. Surat No.010/PYFA-CS/I/2026, tanggal 15 Januari 2026 4. Letter No. 010/PYFA-CS/I/2026 dated January 15, 2026
tentang Laporan Realisasi Penggunaan Dana Hasil regarding the Report on the Realization of the Use of Proceeds
Penawaran Umum Terbatas Kepada Para Pemegang from the Limited Public Offering to Shareholders with the
Saham Penerbitan Waran 1 Per 31 Desember 2025; issuance of Series I Warrants as of December 31, 2025;
5. Surat No.011/PYFA-CS/I/2026 tanggal 15 Januari 2026 5. Letter No. 011/PYFA-CS/I/2026 dated January 15, 2026
tentang Laporan Realisasi Penggunaan Dana Hasil regarding the Report on the Realization of the Use of
Penawaran Umum Berkelanjutan Obligasi Berkelanjutan Proceeds from the Continuous Public Offering of Pyridam
II Pyridam Farma Tahap I Tahun 2025 sebagaimana yang Farma Phase I Continuous Bonds II Year 2025, as amended
diubah dengan Surat No. 011a/PYFA-CS/II/2026 tanggal by Letter No. 011a/PYFA-CS/II/2026 dated February 4,
4 Februari 2026 tentang Laporan Realisasi Penggunaan 2026 regarding the Report on the Realization of the Use of
Dana Hasil Penawaran Umum Berkelanjutan Obligasi Proceeds from the Continuous Public Offering of Pyridam
Berkelanjutan II Pyridam Farma Tahap I Tahun 2025 Farma Phase I Continuous Bonds II Year 2025 as of
per 31 Desember 2025. December 31, 2025.
Informasi dan Fakta Material terkait Material Information and Facts on
Investasi, Ekspansi, Divestasi, Akuisisi, Investment, Expansion, Divestment,
dan Restrukturisasi Utang/Modal Acquisition, and Debt/Capital
Restructuring
Sepanjang tahun 2025, Perseroan tidak melakukan aksi Throughout 2025, the Company did not engage in any material
korporasi material berupa akuisisi, divestasi, maupun corporate actions in the form of acquisitions, divestments, or
restrukturisasi utang dan modal di tingkat Perseroan. debt and capital restructuring at the Company level. Activities
Aktivitas yang dilakukan lebih difokuskan pada penguatan were primarily focused on strengthening operations and
operasional dan struktur pendanaan, termasuk belanja modal the funding structure, including capital expenditures and
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serta pengelolaan liabilitas secara berkelanjutan. Di sisi lain, the sustainable management of liabilities. On the other hand,
Perseroan tetap melakukan langkah ekspansi usaha melalui the Company continued to pursue business expansion through
pengembangan struktur grup, antara lain dengan pendirian the development of its group structure, among others by
Entitas Anak baru, PT Medika Inovasi Nusantara, yang bergerak establishing a new Subsidiary, PT Medika Inovasi Nusantara,
di bidang layanan kesehatan digital. which operates in the digital healthcare sector.
Informasi Material yang Mengandung Material Information Containing
Benturan Kepentingan dan/atau Conflicts of Interest and/or Transactions
Transaksi dengan Pihak Afiliasi with Affiliated Parties
Transaksi yang mengandung benturan kepentingan terjadi ketika Transactions involving conflicts of interest occur when there
terdapat perbedaan kepentingan antara Perseroan dan pihak- is a divergence of interests between the Company and certain
pihak tertentu, seperti organ utama Perseroan atau pemegang parties, such as the Company’s key management or majority
saham utama, yang berpotensi menimbulkan kerugian bagi shareholders, which could potentially result in losses for
Perseroan, termasuk melalui penetapan harga yang tidak the Company, including through the establishment of unfair
wajar. Sementara itu, transaksi dengan pihak afiliasi mencakup pricing. Meanwhile, transactions with affiliated-party include
kegiatan antara Perseroan atau Entitas Anak dengan pihak-pihak activities between the Company or its Subsidiaries and parties
yang memiliki hubungan kepemilikan atau pengendalian dengan that have ownership or control relationships with the Company
Perseroan maupun dengan pemegang saham utama. or with its majority shareholders.
Sepanjang tahun 2025, Perseroan tidak melakukan transaksi The Company did not conduct any material transactions or
material dan transaksi yang mengandung benturan kepentingan. transactions containing conflicts of interest throughout 2025.
Namun demikian, Perseroan melakukan sejumlah transaksi afiliasi Nevertheless, However, the Company engaged in several
antara lain sebagai berikut: affiliated transactions, among others, as follows:
Uraian Nilai Transaksi Tanggal
Description Transaction Value Date
Transaksi Afiliasi
Affiliate Transaction
sampai dengan AUD2.000.000 atau
Rp20.870.660.000 (berdasarkan nilai kurs
Pemberian fasilitas pinjaman oleh Perseroan kepada Probiotec Pty Ltd. Bank Indonesia per 22 Oktober 2025) 22 Oktober 2025
Provision of a loan facility by the Company to Probiotec Pty Ltd. up to AUD2,000,000 or Rp20,870,660,000 October 22, 2025
(based on the Bank Indonesia exchange
rate as of October 22, 2025)
Selain itu, Perseroan memiliki transaksi dengan pihak afiliasi In addition, the Company has transactions with affiliated parties
yang merupakan kegiatan usaha yang dijalankan dalam rangka which are business activities carried out in order to generate
menghasilkan pendapatan usaha dan dijalankan secara revenues and are carried out routinely, repeatedly, and/or
rutin, berulang, dan/atau berkelanjutan berupa kerja sama continuously in the form of toll manufacturing cooperation.
toll manufacturing.
Kewajaran Transaksi Fairness of Transactions
Perseroan memastikan bahwa transaksi yang dilakukan tidak The Company ensures that all transactions are conducted
memiliki tujuan atau motif tertentu yang dapat melanggar without any intent or motive that could violate applicable
ketentuan yang berlaku maupun menimbulkan benturan regulations or create a conflict of interest for the Company
kepentingan bagi Perseroan dan para pemegang saham, baik and its majority or minority shareholders. Based on
mayoritas maupun minoritas. Berdasarkan penilaian Perseroan, the Company’s assessment, all such transactions are executed
seluruh transaksi tersebut dilaksanakan secara wajar sesuai fairly in accordance with the principles of reasonableness and
dengan prinsip kewajaran dan kepentingan Perseroan the Company’s best interests (arm’s length principle), and are
(arm’s length principle), serta didasari oleh kebutuhan driven by operational needs to enhance business efficiency
operasional guna meningkatkan efektivitas dan kinerja usaha. and performance.
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Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Relevant Regulations
and Provisions
Perseroan telah memenuhi peraturan dan ketentuan terkait: The Company has complied with the relevant regulations and
provisions:
1. Anggaran dasar Perseroan; 1. The articles of association;
2. POJK No. 17/POJK.04/2020 tentang Transaksi Material 2. POJK No. 17/POJK.04/2020 regarding Material Transactions
dan Perubahan Kegiatan Usaha; dan and Business Activity Changes; and
3. POJK No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan 3. POJK No. 42/POJK.04/2020 regarding Affiliate Transactions
Transaksi Benturan Kepentingan. and Conflicts of Interest.
Transaksi Material dan Transaksi Afiliasi yang Material Transactions and Affiliate Transactions
Membutuhkan Persetujuan dari Pemegang Requiring Approval from Independent
Saham Independen Shareholders
Tidak terdapat transaksi material dan Transaksi afiliasi yang There are no material transactions nor affiliate transactions
dilakukan Perseroan yang membutuhkan persetujuan dari conducted by the Company that require approval from
pemegang saham independen. independent shareholders.
Informasi dan Fakta Material yang Material Information and Facts Happened
Terjadi Setelah Tanggal Laporan Akuntan After the Date of the Accountant Report
Tidak terdapat informasi dan fakta material yang terjadi setelah There were no material information and facts occurring
tanggal Laporan Keuangan tahun buku 2025. subsequent to the date of the 2025 Financial Statements.
Perubahan Perundang-Undangan Changes in Laws that Have
yang Berpengaruh Signifikan Significant Effect
Sepanjang tahun 2025, tidak terdapat perubahan peraturan Throughout 2025, there were no changes in laws and
perundang-undangan yang berdampak material terhadap regulations that had a material impact on the Company’s
aktivitas operasional Perseroan. operational activities.
Perubahan Kebijakan Akuntansi Changes in Accounting Policies
Perseroan menerapkan untuk pertama kalinya beberapa The Company has applied for the first time certain new
standar dan amandemen tertentu yang efektif untuk periode standards and amendments that are effective for annual
tahunan yang dimulai pada atau setelah 1 Januari 2025 (kecuali periods beginning on or after January 1, 2025 (unless stated
dinyatakan lain). Perseroan dan Entitas Anak tidak melakukan otherwise). The Company and its Subsidiaries have not early
penerapan dini atas standar, interpretasi, atau amandemen lain adopted any other standards, interpretations, or amendments
yang telah diterbitkan namun belum efektif. that have been issued but are not yet effective.
Amandemen PSAK 221: Kekurangan Ketertukaran Amendment to PSAK 221: Lack of Exchangeability
Amandemen tersebut menetapkan bagaimana entitas harus The amendment specifies how an entity should assess whether
menilai apakah suatu mata uang dapat dipertukarkan serta a currency is exchangeable and how it should determine a spot
bagaimana entitas harus menentukan kurs spot ketika exchange rate when exchangeability is lacking. The amendment
ketertukaran (exchangeability) tidak tersedia. Amandemen also requires disclosure of information that enable users of
tersebut juga mensyaratkan pengungkapan informasi its Financial Statements to understand how the currency
yang memungkinkan pengguna Laporan Keuangan untuk not being exchangeable into the other currency affects, or is
memahami bagaimana ketidakmampuan mata uang tersebut expected to affect, the entity’s financial performance, financial
untuk dipertukarkan dengan mata uang lainnya memengaruhi, position and cash flows.
atau diharapkan akan memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Amandemen ini tidak berdampak terhadap Laporan Keuangan This amendment did not have any impact on the Company’s
konsolidasian Perseroan dan Entitas Anak. and its Subsidiaries’ Consolidated Financial Statements.
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis Komitmen Penerapan Tata Kelola Perusahaan yang Baik Commitment to Good Corporate Governance Implementation Perseroan senantiasa memperkuat komitmennya dalam The Company continue to reinforce its commitment to menerapkan prinsip-prinsip tata kelola perusahaan yang baik implement Good Corporate Governance (“GCG”) principles (Good Corporate Governance/“GCG”) secara komprehensif comprehensively across all business activities, both at di seluruh kegiatan usaha, baik pada tingkat Perseroan maupun the Company and Subsidiary levels. The implementation Entitas Anak. Penerapan GCG menjadi landasan utama dalam of GCG serves as a fundamental foundation for increasing meningkatkan kinerja dan efektivitas operasional, sekaligus operational performance and effectiveness, while ensuring memastikan terpenuhinya hak serta kepentingan seluruh the protection of the rights and interests of all stakeholders. pemangku kepentingan. Melalui pelaksanaan prinsip GCG Through consistent and sustained implementation of GCG yang konsisten dan berkesinambungan, Perseroan meyakini principles, the Company believes it can achieve superior, dapat mewujudkan kinerja bisnis yang unggul, berdaya saing, competitive business performance in full compliance with serta senantiasa sejalan dengan ketentuan dan peraturan applicable laws and regulations. perundang-undangan yang berlaku. Dalam penerapannya, Perseroan berpegang pada prinsip In practice, the Company adheres to the principles of ethical perilaku beretika, akuntabilitas, transparansi, dan keberlanjutan conduct, accountability, transparency, and sustainability in dalam setiap aktivitas usaha. Seluruh kegiatan bisnis dijalankan every business activity. All business operations are conducted secara etis, transparan, serta mengacu pada praktik terbaik ethically and transparently, refers to national and international (best practice) di tingkat nasional maupun internasional. best practices. The Company also continues to strengthen Perseroan juga terus memperkuat sistem pengendalian internal, its internal control systems, improve information disclosure, meningkatkan keterbukaan informasi, serta menumbuhkan and cultivate a culture of integrity through the enforcement budaya integritas melalui penerapan kode etik dan kebijakan of its Code of Conduct and anti-corruption policies across anti-korupsi di seluruh tingkatan organisasi. Perseroan terus all organizational levels. The Company strives to maintain berupaya menjaga kepercayaan semua pemangku kepentingan the trust of all stakeholders while creating sustainable benefits sambil menciptakan manfaat berkelanjutan bagi masyarakat for society and the environment. dan lingkungan. 144 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Pedoman Penerapan Tata Kelola Perusahaan yang Baik
Good Corporate Governance Implementation Guidelines
Penerapan GCG di lingkungan Perseroan mengacu pada The implementation of GCG within the Company refers to
berbagai peraturan dan ketentuan yang berlaku, antara lain: a number of applicable regulations and provisions, including
but not limited to:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 concerning Limited Liability Companies,
Terbatas sebagaimana diubah dengan Undang-Undang as amended by Law No. 6 of 2023 on the Stipulation
No. 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah of government Regulation in Lieu of Law No. 2 of 2022
Pengganti Undang-Undang No. 2 Tahun 2022 tentang Cipta concerning Job Creation into Law (“Company Law”);
Kerja menjadi Undang-Undang (“UU PT”);
2. Undang-Undang No. 8 Tahun 1995 tentang Pasar 2. Law No. 8 of 1995 concerning Capital Markets, as amended
Modal sebagaimana diubah dengan Undang-Undang by Law No. 4 of 2023 concerning the Development and
No. 4 Tahun 2023 tentang Pengembangan dan Penguatan Strengthening of the Financial Sector;
Sektor Keuangan;
3. POJK No. 21/2015 tentang Penerapan Pedoman Tata 3. POJK No. 21/2015 on the Implementation of Corporate
Kelola Perusahaan Terbuka (“POJK No. 21/2015”); Governance Guidelines for Public (“POJK No. 21/2015”);
4. SEOJK No. 32/SEOJK.04/2015 tentang Pedoman Tata 4. SEOJK No. 32/SEOJK.04/2015 on Corporate Governance
Kelola Perusahaan Terbuka (“SEOJK No. 32/2015”); Guidelines for Public Companies (“SEOJK No. 32/2015”);
5. Peraturan Bursa Efek Indonesia; 5. Indonesia Stock Exchange Regulations;
6. Anggaran Dasar Perseroan; serta 6. The Company’s Articles of Association; and
7. Peraturan perundang-undangan lainnya. 7. Other applicable laws and regulations.
Tujuan Penerapan Tata Kelola Perusahaan yang Baik
Purpose of Good Corporate Governance Implementation
Penerapan GCG bertujuan untuk memastikan pengelolaan The purpose of GCG implementation is to ensure that
Perseroan berjalan secara profesional, transparan, dan the Company is managed in a professional, transparent, and
bertanggung jawab, sehingga mampu menciptakan accountable manner, thereby creating sustainable added
nilai tambah yang berkelanjutan bagi seluruh pemangku value for all stakeholders. Through the GCG principles,
kepentingan. Melalui prinsip-prinsip GCG, Perseroan berupaya the Company seeks to maintain a balance of interests between
menjaga keseimbangan kepentingan antara organ perusahaan the Company’s organs and other stakeholders. Specifically,
dan para pemangku kepentingan lainnya. Secara khusus, tujuan the objectives of GCG implementation for the Company are
penerapan GCG bagi Perseroan diuraikan sebagai berikut: described as follows:
1. Memaksimalkan nilai-nilai Perseroan; 1. Maximize the Company’s values;
2. Mendorong pengelolaan Perseroan, secara profesional, 2. Encourage the Company’s management professionally,
transparan dan efisien, serta memberdayakan fungsi dan transparently, and efficiently optimize function and improve
meningkatkan kemandirian organ Perseroan; the independence of the Company organ;
3. Mendorong agar organ Perseroan, dalam mengambil 3. Encourage each Company’s organ so that in making
keputusan dan menjalankan tindakan dilandasi nilai moral decisions and performing actions always based on high
yang tinggi dan kepatuhan pada peraturan; moral values and regulatory compliance;
4. Meningkatkan kontribusi Perseroan dalam perekonomian 4. Increase the Company’s contribution to the National
nasional; economy;
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5. Meningkatkan, mengendalikan, mengarahkan hubungan 5. Improve, control, and direct the relationships between
antara pemegang saham Perseroan, manajemen, kreditur, the Company’s shareholders, Management, creditors,
pemerintah, dan pihak yang berkepentingan lainnya dengan governments, and other stakeholders;
Perseroan;
6. Memberikan keputusan yang lebih baik dalam meningkatkan 6. Make accountable decisions to improve the Company’s
kinerja Perseroan; performance;
7. Meningkatkan keyakinan dan kepercayaan dari pemegang 7. Provide the confidence and trust of the Company’s
saham Perseroan dan pemangku kepentingan terhadap shareholders and other stakeholders; and
Perseroan; serta
8. Melindungi pemegang saham, anggota Dewan Komisaris, 8. Protect the shareholders, and Board of Commissioners,
dan anggota Direksi Perseroan dari tuntutan hukum. and Board of Directors members of the Company’s from
lawsuit.
Prinsip-Prinsip Tata Kelola Perusahaan yang Baik
Good Corporate Governance Principles
Penerapan GCG di Perseroan berlandaskan pada Pedoman The implementation of GCG within the Company is based
Umum Governansi Korporat Indonesia (“PUGKI”) 2021 sebagai on the 2021 Indonesian Corporate Governance General
standar acuan utama dalam memastikan praktik pengelolaan Guidelines (“PUGKI”) 2021 as the primary reference standard
perusahaan yang transparan, akuntabel, dan berintegritas. to ensure transparent, accountable, and integrity-driven
Perseroan meyakini bahwa penerapan prinsip-prinsip GCG bukan corporate management practices. The Company believes that
sekadar kewajiban regulasi, tetapi merupakan fondasi penting applying GCG principles is not merely a regulatory obligation
dalam memperkuat kepercayaan pemangku kepentingan, but a fundamental foundation for strengthening stakeholder
meningkatkan kinerja perusahaan, serta menciptakan nilai trust, increasing the Company’s performance, and creating
jangka panjang yang berkelanjutan. Dengan berpedoman pada sustainable long-term value. By adhering to PUGKI 2021,
PUGKI 2021, Perseroan berkomitmen menghadirkan tata kelola the Company is committed to delivering corporate governance
perusahaan yang adaptif, modern, dan selaras dengan dinamika that is adaptive, modern, and aligned with the dynamics
lingkungan bisnis. Informasi mengenai penerapan prinsip GCG of the business environment. Information regarding
berdasarkan pedoman PUGKI 2021 diuraikan sebagai berikut: the implementation of GCG principles based on PUGKI 2021 is
described as follows:
Penjelasan Penerapan
Explanation Application
Perilaku Beretika
Ethical Behavior
Dalam melaksanakan kegiatannya, korporasi senantiasa mengedepankan Perseroan memastikan penerapan nilai-nilai perusahaan dan kode etik
kejujuran, memperlakukan semua pihak dengan hormat (respect), disosialisasikan secara menyeluruh, menerapkan kebijakan anti-korupsi,
memenuhi komitmen, membangun serta menjaga nilai-nilai moral dan serta mengefektifkan penerapan sistem pelaporan pelanggaran.
kepercayaan secara konsisten. Korporasi memperhatikan kepentingan
pemegang saham dan pemangku kepentingan lainnya berdasarkan asas
kewajaran dan kesetaraan (fairness) dan dikelola secara independen
sehingga masing-masing organ perusahaan tidak saling mendominasi
dan tidak dapat diintervensi oleh pihak lain.
In carrying out its activities, the company consistently prioritizes honesty, The Company ensures that the implementation of the Corporate Values
treats all parties with respect, fulfills commitments, builds and maintains and Code of Conducts is thoroughly disseminated, and it implements
moral values and trust consistently. The company pays attention to anti-corruption policies, and strengthens the effectiveness of
the interests of shareholders and other stakeholders based on whistleblowing system.
the fairness and equality principles, and it is managed independently so
that each company organ does not dominate each other and cannot be
intervened by other parties.
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Penjelasan Penerapan
Explanation Application
Akuntabilitas
Accountability
Korporasi dapat mempertanggungjawabkan kinerjanya secara transparan Menetapkan tanggung jawab yang jelas dari masing-masing departemen,
dan wajar. Untuk itu, korporasi harus dikelola secara benar, terukur, dan sesuai visi, misi, sasaran usaha, dan strategi Perseroan; serta memiliki
sesuai dengan kepentingan korporat dengan tetap memperhitungkan ukuran kinerja dari semua jajaran berdasarkan ukuran yang disepakati,
kepentingan pemegang saham dan pemangku kepentingan. konsisten dengan nilai-nilai perusahaan, sasaran usaha, dan strategi
Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai Perseroan, serta memiliki sistem reward dan punishment.
kinerja yang berkelanjutan.
The Company can account for its performance transparently and fairly. Establish clear responsibilities for each department, in accordance with
To achieve this, the Company must be managed correctly, measurably, the Company’s vision, mission, business objectives, and strategies;
and in line with Company’s interests while still considering the interests and have performance metrics for all levels based on agreed-upon
of the shareholders and stakeholders. Accountability is a prerequisite standards, consistent with the Corporate Values, business objectives,
necessary to achieve sustainable performance. and strategies, as well as having a reward and punishment system.
Transparansi
Transparency
Untuk menjaga objektivitas dalam menjalankan bisnis, korporasi Perseroan senantiasa mematuhi ketentuan peraturan
menyediakan informasi yang material dan relevan dengan cara yang perundang-undangan yang berlaku dengan menyampaikan Laporan
mudah diakses dan dipahami oleh pemangku kepentingan. Korporasi Keuangan Audit Tahunan serta Laporan Keuangan Interim secara tepat
mengambil inisiatif untuk mengungkapkan tidak hanya masalah yang waktu. Selain itu, Perseroan juga menyampaikan Laporan Tahunan
disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang kepada Bursa Efek Indonesia dan OJK, serta memastikan bahwa seluruh
penting untuk pengambilan keputusan oleh pemegang saham, kreditur, laporan tersebut dapat diakses oleh publik melalui situs resmi Perseroan.
dan pemangku kepentingan lainnya.
Sebagai bagian dari komitmen terhadap keterbukaan informasi dan
transparansi kepada pemegang saham dan pemangku kepentingan
lainnya, Perseroan secara rutin memberikan pembaruan mengenai
susunan pemegang saham setiap bulan. Di samping itu, Perseroan
juga menyampaikan berbagai informasi penting lainnya dalam bentuk
keterbukaan informasi sesuai dengan ketentuan yang berlaku. Seluruh
informasi tersebut tersedia dan dapat diakses secara mudah oleh publik
melalui situs web resmi Perseroan.
To maintain objectivity in conducting business, the Company provides The Company consistently complies with the applicable laws and
material and relevant information in a manner that is easily accessible regulations by submitting the Annual Audited Financial Statements
and understood by stakeholders. The Company takes the initiative to and Interim Financial Statements on time. In addition, the Company
disclose not only matters required by regulations but also those that are also submits the Annual Report to the Indonesia Stock Exchange and
important for decision-making by the shareholders, creditors, and other OJK, ensuring that all reports are accessible to the public through
stakeholders. the Company’s official website.
As part of its commitment to transparency and information disclosure to
the Shareholders and other stakeholders, the Company regularly provides
updates on the shareholder composition every month. Additionally,
the Company also discloses other important information in the form of
information transparency in accordance with the applicable regulations.
All such information is available and can be easily accessed by the public
via the Company’s official website.
Keberlanjutan
Sustainability
Korporasi mematuhi peraturan perundang-undangan serta berkomitmen Menerapkan prinsip berkelanjutan dalam operasional Perseroan yang
melaksanakan tanggung jawab terhadap masyarakat dan lingkungan berfokus pada aspek sosial, ekonomi, dan lingkungan.
agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama
dengan semua pemangku kepentingan untuk meningkatkan kehidupan
mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda
pembangunan berkelanjutan.
The company complies with laws and regulations and is committed to Implementing sustainable principles in the Company’s operation
fulfilling its responsibilities to society and the environment to contribute activities that focus on social, economic, and environmental aspects.
to sustainable development through cooperation with all stakeholders
to improve their lives in a way that aligns with business interests and
the sustainable development agenda.
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Struktur Tata Kelola Perusahaan yang Baik [GRI 2-9] [GRI 2-14] [GRI 2-11]
Good Corporate Governance Structure
Struktur tata kelola Perseroan mengacu pada antara lain The Company’s governance structure refers among others
Undang-Undang PT yang terdiri dari Rapat Umum Pemegang to Company Law comprising the General Meeting of
Saham (“RUPS”), Dewan Komisaris, dan Direksi. Ketiga Shareholders (“GMS”), the Board of Commissioners, and the
struktur tersebut merupakan organ utama GCG Perseroan, Board of Directors. These three organs constitute the main
di mana Dewan Komisaris dan Direksi dapat dibantu oleh organs of the Company’s GCG framework, where the Board of
organ pendukung lainnya yang bertujuan untuk memperkuat Commissioners and the Board of Directors may be supported
pengelolaan dan pengendalian Perseroan sesuai dengan by other supporting organs aimed at strengthening the
peraturan dan ketentuan yang berlaku. management and supervision of the Company in accordance
with applicable laws and regulations.
RUPS merupakan pemegang kekuasaan tertinggi yang The GMS serves as the highest authority, determining
menetapkan arah serta kebijakan strategis Perseroan. Dewan the Company’s strategic direction and policies. The Board of
Komisaris menjalankan fungsi pengawasan dan memberikan Commissioners performs supervisory functions and provides
arahan kepada Direksi dalam mengelola kegiatan operasional guidance to the Board of Directors in managing day-to-day
sehari-hari. Sementara, Komite Audit mendukung Dewan operations. Meanwhile, the Audit Committee assists the Board of
Komisaris dalam memastikan integritas Laporan Keuangan dan Commissioners in ensuring the integrity of Financial Statements
kepatuhan terhadap regulasi. Sekretaris Perusahaan memastikan and regulatory compliance. The Corporate Secretary ensures
keterbukaan informasi serta hubungan yang efektif dengan transparency of information and effective stakeholder relations,
para pemangku kepentingan, dan Unit Audit Internal berperan while the Internal Audit Unit plays a crucial role in assessing
penting dalam menilai dan memperkuat sistem pengendalian and strengthening the internal control system. Through a clear
internal. Melalui struktur GCG yang jelas dan efektif, Perseroan and effective GCG structure, the Company is committed to
berkomitmen untuk menerapkan prinsip-prinsip transparansi, implementing principles of transparency, accountability, and
akuntabilitas, dan keberlanjutan guna mendukung kinerja bisnis sustainability to support business performance and maintain
serta menjaga kepercayaan pemegang saham. shareholder trust.
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Sekretaris Perusahaan Unit Audit Internal
Audit Committee Corporate Secretary Internal Audit Unit
Pemisahan Chairman of the Board dan Separation of the Chairman of the Board
Chief Executive Officer [ESG G-03] [GRI 2-12] [GRI 2-13] dan Chief Executive Officer [ESG G-03] [GRI 2-12]
[GRI 2-13]
Perseroan menerapkan pemisahan peran antara Dewan The Company implements a clear separation of roles
Komisaris dan Direksi sebagai bagian dari komitmen untuk between the Board of Commissioners and the Board of
menjaga efektivitas tata kelola perusahaan. Pemisahan Directors as part of its commitment to maintaining effective
ini memastikan adanya batasan yang jelas antara fungsi corporate governance. This separation ensures a distinct
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pengawasan dan fungsi manajemen. Dewan Komisaris boundary between supervisory functions and management
bertanggung jawab mengarahkan kebijakan strategis, responsibilities. The Board of Commissioners is responsible
mengawasi manajemen risiko, serta memastikan efektivitas for directing strategic policies, supervising risk management,
pengambilan keputusan di tingkat dewan. Sementara itu, and ensuring the effectiveness of decision-making at the board
Direksi bertugas melaksanakan strategi yang telah ditetapkan level. Meanwhile, the Board of Directors has the duty to execute
dan mengelola operasional Perseroan secara sehari-hari. predetermined strategies and managing the Company’s day-to-
day operations.
Struktur kepemimpinan yang terpisah ini mendorong terciptanya This distinct leadership structure fosters a robust system of
sistem checks and balances yang kuat, mengurangi potensi checks and balances, reduces potential conflicts of interest,
konflik kepentingan, serta memungkinkan Dewan Komisaris and enables the Board of Commissioners to independently
menjalankan fungsi pengawasan secara independen terhadap supervise the Board of Directors performance. In addition to
kinerja Direksi. Selain meningkatkan akuntabilitas dan kualitas enhancing accountability and the quality of decision-making,
pengambilan keputusan, penerapan pemisahan peran ini juga the implementation of this role separation strengthens investor
memperkuat kepercayaan investor dengan menunjukkan confidence by demonstrating the Company’s commitment
komitmen Perseroan terhadap praktik tata kelola yang to transparent, professional, and stakeholder-oriented
transparan, profesional, dan berorientasi pada pemangku governance practices.
kepentingan.
Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation of Governance Guidelines for Public Companies
Penerapan GCG Perseroan telah disesuaikan dengan Pedoman The Company’s implementation of GCG has been aligned
Tata Kelola Perusahaan Terbuka yang disusun berdasarkan with the Corporate Governance Guidelines for Public
SEOJK No. 32/2015. Pedoman tersebut memuat aspek, prinsip, Companies, prepared in accordance with SEOJK No. 32/2015.
dan rekomendasi yang menjadi panduan bagi Perseroan dalam These guidelines encompass aspects, principles, and
menerapkan tata kelola dengan baik sebagaimana diuraikan recommendations that serve as a reference for the Company
berikut: in applying sound governance practices, as described below:
Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Remarks
I. Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Relationship Between Public Company and the Shareholders in Protecting the Shareholders Right
1. Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (“RUPS”)
Improving the Value of General Meeting of Shareholders (“GMS”)
a. Perusahaan terbuka memiliki cara atau prosedur Terpenuhi Perseroan telah memiliki mekanisme dan prosedur
teknis pengumpulan suara (voting), baik secara pengambilan keputusan melalui pengumpulan suara (voting),
terbuka maupun tertutup yang mengedepankan dengan mengedepankan independensi dan kepentingan
independensi, dan kepentingan pemegang saham. pemegang saham Perseroan sebagaimana dituangkan dalam
tata tertib RUPS.
A public company has technical methods Fulfilled The Company has a voting-based decision-making mechanism
or procedures for open or close voting that and procedure, by prioritizing the independence and interest of
encourages the independence and interests of the shareholders as disclosed in GMS procedures.
the shareholders.
b. Seluruh anggota Direksi dan anggota Dewan Terpenuhi Seluruh anggota Dewan Komisaris dan Direksi telah menghadiri
Komisaris perusahaan terbuka hadir dalam RUPS RUPS Tahunan 18 Juni 2025, baik secara langsung ataupun
Tahunan. virtual.
All members of the Board of Commissioners and Fulfilled All members of the Board of Commissioners and the Board of
Board of Directors are present in the Annual GMS. Directors attended the Annual General Meeting of Shareholders
held on June 18, 2025, either in person or virtually.
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Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Remarks
c. Ringkasan risalah RUPS tersedia dalam situs web Terpenuhi Ringkasan risalah RUPS Perseroan tersedia dalam situs web
perusahaan terbuka paling sedikit selama 1 (satu) Perseroan, dalam Bahasa Indonesia dan Bahasa Inggris,
tahun. setidaknya untuk RUPS selama 3 (tiga) tahun terakhir.
Informasi ini bisa diakses di https://www.pyfa.co.id/id/
investor/informasi-terkait-rapatumum-pemegang-saham.
Summary of GMS minutes is available on Fulfilled Summary of GMS minutes is available on the Company’s
the public company’s official website for at least website, in Indonesian and English, at least for GMS for
1 (one) year. the last 3 (three) years This information can be accessed at
https://www.pyfa.co.id/id/investor/informasi-terkait-rapat-
umum-pemegang-saham.
2. Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
Increasing the Quality of Public Company Communication with the Shareholder or Investor
a. Perusahaan terbuka memiliki suatu kebijakan Terpenuhi Kebijakan komunikasi dengan pemegang saham atau
komunikasi dengan pemegang saham atau investor telah dimuat dalam Kebijakan Standar Perilaku
investor. (Code of Conduct) Perseroan yang dapat diakses pada situs
web Perseroan dan dilaksanakan oleh Sekretaris Perusahaan.
Public company has a communication policy with Fulfilled The communication policy with shareholders or investors had
its shareholders or investors. been affixed in the Code of Conduct which can be accessed
on the Company’s website and implemented by the Corporate
Secretary.
b. Perusahaan terbuka mengungkapkan kebijakan Terpenuhi Informasi mengenai kebijakan komunikasi Perseroan
komunikasi perusahaan terbuka dengan dapat diakses di https://www.pyfa.co.id/ dan Perseroan
pemegang saham atau investor dalam situs web. telah memfasilitasi komunikasi dengan pemegang saham
Perseroan atau investor yang dapat dilakukan melalui email
corsec@pyfa.co.id atau melalui laman “Contact Us” pada situs
web Perseroan.
The public company discloses its communication Fulfilled Information regarding the Company’s communication policy
policy with its shareholders or investors on the can be accessed at https://www.pyfa.co.id/ and the Company
website. has facilitated communication for the shareholders or investors
via email corsec@pyfa.co.id or through the “Contact Us” page
on the Company’s website.
II. Fungsi dan Peran Dewan Komisaris
Board of Commissioners Function and Role
1. Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening the Membership and Composition of the Board of Commissioners
a. Penentuan jumlah anggota Dewan Komisaris Terpenuhi Penentuan jumlah anggota Dewan Komisaris Perseroan
mempertimbangkan kondisi perusahaan terbuka. telah mempertimbangkan kondisi dan kapasitas Perseroan,
serta ketentuan Peraturan Otoritas Jasa Keuangan
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik (“POJK No. 33/2014”),
peraturan terkait lainnya termasuk peraturan Bursa Efek
Indonesia, anggaran dasar, dan Board Manual Perseroan.
Determination for the number of Board of Fulfilled The determination of the number of the Board of Commissioners
Commissioners members is by observing members has considered the Company’s condition and
the condition of the public company. capacity, as well as provision in the POJK No.33/POJK.04/2014
on Board of Directors and Board of Commissioners Issuer or
Public Company (“POJK 33/2014”), other related regulations
including the Indonesia Stock Exchange Regulation, the articles
of association, and Board Manual.
b. Penentuan komposisi anggota Dewan Komisaris Terpenuhi Perseroan memiliki anggota Dewan Komisaris dengan berbagai
memperhatikan keberagaman keahlian, pengalaman dan keahlian sebagaimana tercantum dalam profil
pengetahuan, dan pengalaman yang dibutuhkan. Dewan Komisaris pada Laporan Tahunan Perseroan ini.
Determining the composition of Board of Fulfilled The Board of Commissioners members have various
Commissioners members is by observing experiences and expertise, as presented in the Profile of
the diversity of expertise, knowledge, and the Board of Commissioners in the Annual Report.
experience needed.
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No.
Aspects/Principles/Recommendations Fulfillment Remarks
2. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Increasing the Implementation Quality of the Board of Commissioners’ Duties and Responsibilities
a. Dewan Komisaris mempunyai kebijakan penilaian Terpenuhi Pelaksanaan penilaian kinerja Dewan Komisaris secara kolegial
sendiri (self-assessment) untuk menilai kinerja dilakukan secara self-assessment oleh masing-masing anggota
Dewan Komisaris. Dewan Komisaris setiap tahun dengan mempertimbangkan
indikator dalam kerangka Balanced Scorecard. Dewan
Komisaris mengukur dan memonitor pencapaian kinerja
berdasarkan pada 4 (empat) kriteria utama, yakni dari perspektif
keuangan, konsumen (customer), proses bisnis internal, serta
pembelajaran dan pertumbuhan.
The Board of Commissioners has Fulfilled The implementation of Board of Commissioners’ performance
a self-assessment policy to assess the Board of assessment is conducted through self-assessment by each
Commissioners’ performance. Board of Commissioners member annually by taking into
account the indicator contained in the Balanced Scorecard.
The Board of Commissioners measures and monitors
the performance achievement based on 4 (four) main criteria,
which are financial perspective, customer, internal business
processes, learning, and growth.
b. Kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi Kebijakan penilaian sendiri (self-assessment) untuk menilai
menilai kinerja Dewan Komisaris, diungkapkan kinerja Dewan Komisaris telah diungkapkan melalui Laporan
melalui Laporan Tahunan perusahaan terbuka. Tahunan bagian Tata Kelola Perusahaan sub bab Dewan
Komisaris.
Self-assessment policies to assess Fulfilled Self-assessment policy to evaluate the performance of
the performance of the Board of Commissioners the Board of Commissioners has been disclosed in the Annual
are disclosed through the Annual Report of the Report section Governance, sub-section of the Board of
public company. Commissioners.
c. Dewan Komisaris mempunyai kebijakan terkait Terpenuhi Kebijakan terkait pengunduran diri Dewan Komisaris apabila
pengunduran diri anggota Dewan Komisaris terlibat dalam kejahatan keuangan (financial fraud), baik secara
apabila terlibat dalam kejahatan keuangan. perorangan maupun secara kelompok, telah diatur dalam
Kebijakan Standar Perilaku (Code of Conduct) Perseroan yang
dapat diakses pada situs web Perseroan.
The Board of Commissioners has a policy related Fulfilled The policies related to the resignation of the Board of
to the resignation of the Board of Commissioners Commissioners if they are involved in financial fraud, both
members who are involved in financial fraud. individually or as a group, has been regulated in Code of
Conduct that can be accessed in the Company’s website.
d. Dewan Komisaris atau Komite yang menjalankan Terpenuhi Fungsi komite tersebut telah dijalankan oleh Dewan Komisaris
Fungsi Nominasi dan Remunerasi menyusun sesuai dengan kebijakan yang berlaku. Informasi terkait
kebijakan suksesi dalam proses nominasi anggota pelaksanaan fungsi ini diuraikan secara rinci dalam bab Tata
Direksi. Kelola Perusahaan, sub bab Fungsi Nominasi dan Remunerasi,
pada Laporan Tahunan ini.
The Board of Commissioners or the Committee Fulfilled The functions of the committee have been carried out by
that carries out the Nomination and Remuneration the Board of Commissioners in accordance with the applicable
function prepares a succession policy in policies. Information regarding the implementation of these
the process of nominating members of the Board functions is detailed in the Corporate Governance chapter,
of Directors. subchapter of the Nomination and Remuneration Function,
in this Annual Report.
III. Fungsi dan Peran Direksi
Board of Directors Function and Role
1. Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening the Membership and Composition of the Board of Directors
a. Penentuan jumlah anggota Direksi Terpenuhi Penentuan jumlah anggota Direksi Perseroan telah
mempertimbangkan kondisi perusahaan terbuka, mempertimbangkan kondisi dan kapasitas Perseroan, serta
serta efektivitas dalam pengambilan keputusan. ketentuan POJK No. 33/2014, peraturan terkait lainnya
termasuk peraturan Bursa Efek Indonesia, anggaran dasar, serta
Board Manual Perseroan.
Determination for the number of Board of Fulfilled Determination of the Board of Directors members number
Directors members is by observing the condition has considered the Company’s condition and capacity, and
of the public company, as well as the effectiveness provisions in POJK No. 33/2014 and other related regulations
in decision making. including the Indonesia Stock Exchange Regulation, the articles
of association, and Board Manual.
b. Penentuan komposisi anggota Direksi Terpenuhi Perseroan memiliki anggota Direksi dengan beragam
memperhatikan, keberagaman keahlian, pengalaman dan keahlian sebagaimana tercantum dalam profil
pengetahuan, dan pengalaman yang dibutuhkan. Direksi pada Laporan Tahunan ini.
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Remarks
Determining the composition of Board of Directors Fulfilled The Company has Board of Directors members with diversity
members is by observing the diversity of expertise, in experience and expertise as disclosed in the Profile of the
knowledge, and experience needed. Board of Directors in this Annual Report.
c. Anggota Direksi yang membawahi bidang Terpenuhi Direktur Keuangan Perseroan memiliki keahlian dan/atau
akuntansi atau keuangan memiliki keahlian pengetahuan di bidang akuntansi, yang pada awalnya dijabat
dan/ atau pengetahuan di bidang akuntansi. oleh Bapak Yenfrino Gunadi dan selanjutnya diemban oleh Ibu
Sinta Lestari Ningsih berdasarkan keputusan RUPS Tahunan
2025.
Members of the Board of Directors in charge Fulfilled The Finance Director possesses expertise and/or knowledge in
of accounting or finance have expertise and/or the field of accounting, a position initially held by Mr. Yenfrino
knowledge in the accounting field. Gunadi and subsequently assumed by Ms. Sinta Lestari
Ningsih pursuant to the resolution of the 2025 Annual General
Meeting of Shareholders.
2. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Increasing the Implementation Quality of the Board of Directors Duties and Responsibilities
a. Direksi mempunyai kebijakan penilaian sendiri Terpenuhi Kebijakan penilaian sendiri (self-assessment) Direksi merupakan
(self-assessment) untuk menilai kinerja Direksi. suatu pedoman yang digunakan untuk penilaian kinerja
Direksi secara kolegial. Penilaian kinerja Direksi dilaksanakan
secara mandiri (self-assessment) dengan mempertimbangkan
indikator dalam kerangka Balanced Scorecard. Direksi mengukur
dan memonitor pencapaian kinerja berdasarkan pada 4 (empat)
kriteria utama, yakni dari perspektif keuangan, konsumen
(customer), proses bisnis internal, serta pembelajaran dan
pertumbuhan.
The Board of Directors has a self-assessment Fulfilled The Board of Directors self-assessment policy is a guideline
policy to assess the Board of Directors to evaluate the Board of Directors’ performance collegially.
performance. The Board of Directors self-assessment is conducted based
on the Balanced Scorecard framework. The Board of Directors
measures and monitors the performance achievement based
on 4 (four) main criteria, which are financial perspective,
customer, internal business processes, learning and growth.
b. Kebijakan penilaian sendiri (self-assessment) Terpenuhi Perseroan telah mengungkapkan kebijakan penilaian sendiri
untuk menilai kinerja Direksi diungkapkan melalui (self-assessment) untuk menilai kinerja Direksi Perseroan dalam
Laporan Tahunan perusahaan terbuka. Laporan Tahunan ini.
Self-assessment policies is to assess Fulfilled The Company has disclosed a self-assessment policy to
the performance of Board of Directors are evaluate the Board of Directors’ performance in this Annual
disclosed through the Annual Report of a public Report.
company.
c. Direksi mempunyai kebijakan terkait pengunduran Terpenuhi Kebijakan terkait pengunduran diri Direksi apabila terlibat dalam
diri anggota Direksi apabila terlibat dalam kejahatan keuangan (financial fraud), baik secara perorangan
kejahatan keuangan. maupun secara kelompok, telah diatur dalam Kebijakan standar
Perilaku (Code of Conduct) Perseroan yang dapat diakses pada
situs web Perseroan.
The Board of Directors have policies related to the Fulfilled The policies related to the resignation of the Board of Directors
resignation of the Board of Directors members if they are involved in financial fraud, both individually or as
who are involved in financial fraud. a group, has been regulated in Code of Conduct of the Company
that can be accessed in the Company’s website.
IV. Partisipasi Pemangku Kepentingan
Stakeholders Participation
1. Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Improving Corporate Governance Aspects through Stakeholder Participation
a. Perusahaan terbuka memiliki kebijakan untuk Terpenuhi Perseroan telah memiliki kebijakan pencegahan insider
mencegah terjadinya insider trading. trading yang diungkapkan dalam Kebijakan Standar Perilaku
(Code of Conduct).
Public company has the policy to prevent insider Fulfilled The Company already has an insider trading prevention policy
trading. as disclosed in the Code of Conduct.
b. Perusahaan terbuka memiliki kebijakan Terpenuhi Perseroan telah memiliki kebijakan anti-korupsi dan
anti- korupsi dan anti-fraud. anti-fraud yang diungkapkan dalam Kebijakan Standar Perilaku
(Code of Conduct).
Public company has anti-corruption and anti- Fulfilled The Company already has an anti-corruption and anti-fraud
fraud policies. policies as disclosed in the Code of Conduct.
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No.
Aspects/Principles/Recommendations Fulfillment Remarks
c. Perusahaan terbuka memiliki kebijakan tentang Terpenuhi Kebijakan tentang seleksi dan peningkatan kemampuan
seleksi dan peningkatan kemampuan pemasok pemasok ini tercantum dalam Kebijakan Standar Perilaku
atau vendor. (Code of Conduct) Perseroan yang dapat diakses pada situs
web Perseroan. Perseroan juga telah memiliki kebijakan
tentang seleksi dan peningkatan kemampuan pemasok atau
vendor sejak tahun 2018 dan secara aktif diperbarui untuk
menyesuaikan dengan persyaratan ISO 9001:2015 (Sertifikat
ISO 9001:2015, diterbitkan oleh SGS United Kingdom Ltd
dengan masa berlaku sejak 9 September 2023 sampai
9 September 2026).
Public company has the policy on the selection and Fulfilled The policy regarding supplier selection and capacity building
improvement of suppliers or vendors ability. is listed in the Code of Conduct which can be accessed on
the Company’s website. The Company has also had a policy
regarding the selection and capacity building of suppliers or
vendors since 2018 and has been actively renewed to comply
with the requirements of ISO 9001:2015 (ISO 9001:2015
Certificate, issued by SGS United Kingdom Ltd. with a validity
period from September 9, 2023 to September 9, 2026).
d. Perusahaan terbuka memiliki kebijakan tentang Terpenuhi Perseroan telah memiliki kebijakan hubungan dengan
pemenuhan hak-hak kreditur. kreditur yang diungkapkan dalam Kebijakan Standar Perilaku
(Code of Conduct) Perseroan yang dapat diakses pada situs
web Perseroan.
Public company has the policy on fulfilling creditor Fulfilled The Company already has a policy related to relationships with
rights. creditors as disclosed in the Code of Conducts that can be
accessed on the Company’s website.
e. Perusahaan terbuka memiliki kebijakan sistem Terpenuhi Mekanisme whistleblowing telah diatur dalam Kebijakan standar
whistleblowing. Perilaku (Code of Conduct) Perseroan yang dapat diakses pada
situs web Perseroan.
Public company has the whistleblowing system Fulfilled Whistleblowing mechanism has been regulated in the Code of
policy. Conducts that can be accessed on the Company’s website.
f. Perusahaan terbuka memiliki kebijakan pemberian Belum Kebijakan pemberian insentif jangka panjang bagi Direksi dan
insentif jangka panjang kepada Direksi dan Terpenuhi karyawan masih dalam tahap pertimbangan Dewan Komisaris
karyawan. dan Direksi.
Public company has the policy on providing Not Yet The policy for providing long-term incentives for the Board
long-term incentives to the Board of Directors and Fulfilled of Directors and employees is still under consideration by
employees. the Board of Commissioners and the Board of Directors.
V. Keterbukaan Informasi
Information Disclosures
1. Meningkatkan Pelaksanaan Keterbukaan Informasi
Improving the Implementation of Information Disclosure
a. Perusahaan terbuka memanfaatkan penggunaan Terpenuhi Perseroan memanfaatkan teknologi informasi lain
teknologi informasi secara lebih luas selain situs selain situs web Perseroan (www.pyfa.co.id) dalam
web sebagai media keterbukaan informasi. meningkatkan penyebaran informasi, antara lain
melalui media sosial, yakni akun Instagram Perseroan
https://www.instagram.com/pyfahealthofficial.
Public company utilizes a wider range of Fulfilled The Company utilizes other information technology besides
information technology aside from the website as its Company’s website (www.pyfa.co.id) to enhance
a medium to disclose the information. the dissemination of information, including through
social media, such as the Company’s Instagram account,
https://www.instagram.com/pyfahealthofficial.
b. Laporan Tahunan perusahaan terbuka Terpenuhi Perseroan telah mengungkapkan informasi pemegang saham
mengungkapkan pemilik manfaat akhir dalam yang memiliki 5% (lima persen) atau lebih saham Perseroan,
kepemilikan saham perusahaan terbuka paling pemegang saham utama, pemegang saham pengendali, serta
sedikit 5% (lima persen), selain pengungkapan pemilik manfaat akhir dalam kepemilikan saham Perseroan di
pemilik manfaat akhir dalam kepemilikan saham dalam Laporan Tahunan ini.
perusahaan terbuka melalui pemegang saham
utama dan Pengendali.
The Annual Report of a public company discloses Fulfilled The Company has disclosed information on the shareholders
the ultimate beneficial share owners of a public who own 5% (five percent), or more shares of the Company,
company who have at least 5% (five percent), in major shareholders, controlling shareholders and ultimate
addition to disclosing the ultimate beneficial share beneficial owners of the Company’s shares in this Annual
owners of a public company through the main and Report.
controlling shareholders.
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis Rapat Umum Pemegang Saham General Meeting of Shareholders Rapat Umum Pemegang Saham (“RUPS”) merupakan The General Meeting of Shareholders (“GMS”) is the Company’s organ tata kelola Perseroan yang memiliki governance organ that holds rights and responsibilities not hak dan wewenang yang tidak diberikan kepada Dewan granted to the Board of Commissioners or the Board of Directors, Komisaris maupun Direksi, sesuai dengan ketentuan in accordance with the applicable laws and regulations and the perundang-undangan yang berlaku dan anggaran dasar. Articles of Association. The GMS is consists of 2 (two) types: Dalam pelaksanaannya, RUPS terbagi 2 (dua) jenis, yaitu the Annual GMS and the Extraordinary GMS. The Annual RUPS Tahunan dan RUPS Luar Biasa. RUPS Tahunan wajib GMS is required to be held no later than 6 (six) months after dilaksanakan paling lambat 6 (enam) bulan setelah tahun buku the end of the financial year. Meanwhile, the Extraordinary GMS berakhir. Sementara itu, RUPS Luar Biasa bersifat insidental, is held on an ad hoc basis, as deemed necessary to address yakni dapat diadakan sewaktu-waktu sesuai dengan kepentingan the interests of the shareholders, the Board of Commissioners, pemegang saham, Dewan Komisaris, ataupun Direksi. or the Board of Directors. Kebijakan Perlakuan Adil terhadap Policy on Fair Treatment of Pemegang Saham [ESG G-08] the Shareholders [ESG G-08] Perseroan menerapkan kebijakan yang memastikan perlakuan The Company implements a policy ensuring fair treatment adil bagi seluruh pemegang saham tanpa terkecuali. Salah for all shareholders without exception. A key aspect of this satu aspek utama dalam kebijakan ini adalah larangan policy is the prohibition for the Board of Directors, the Board bagi Direksi, Dewan Komisaris, dan karyawan untuk of Commissioners, and employees from using material memanfaatkan informasi material yang belum tersedia information that has not been publicly disclosed for securities untuk publik dalam melakukan transaksi efek. Kebijakan ini transactions. This policy is designed to prevent insider trading dirancang untuk mencegah praktik perdagangan orang dalam and the misuse of confidential information that could result in (insider trading) serta penyalahgunaan informasi rahasia yang personal gain for certain parties. dapat memberikan keuntungan pribadi bagi pihak tertentu. Penerapan kebijakan tersebut merupakan wujud komitmen The enforcement of this policy demonstrates the Company’s Perseroan dalam menjaga integritas pasar dan melindungi commitment to maintaining market integrity and protecting hak-hak pemegang saham. Dengan melarang penyalahgunaan the shareholders’ rights. By prohibiting the misuse of internal informasi internal, Perseroan memastikan bahwa setiap information, the Company ensures that all shareholders have pemegang saham memiliki akses yang setara terhadap equal access to relevant and material information. This policy informasi yang relevan dan material. Kebijakan ini juga also improves transparency, mitigates risks of corruption or memperkuat transparansi, mengurangi risiko korupsi atau unethical conduct, and strengthens stakeholders’ trust in tindakan tidak etis, serta meningkatkan kepercayaan para the Company’s governance and integrity. Through this fair pemangku kepentingan terhadap tata kelola dan integritas treatment policy, the Company affirms its commitment to creating Perseroan. Melalui kebijakan perlakuan adil ini, Perseroan a healthy, competitive, and reliable investment environment in menegaskan komitmennya untuk menciptakan lingkungan line with GCG principles. investasi yang sehat, kompetitif, dan terpercaya sesuai dengan prinsip-prinsip GCG. Pelaksanaan RUPS Tahunan 2025 Implementation of 2025 Annual GMS RUPS Tahunan untuk tahun buku 2024 telah dilaksanakan The Annual GMS for the 2024 financial year was held on pada tanggal 18 Juni 2025 yang berlokasi di Sinar Mas Land June 18, 2025 at Sinar Mas Land Plaza Sudirman, 12th Floor, Plaza Sudirman, Lt. 12, Jl. Jenderal Sudirman No. Kav. 21, Jl. Jenderal Sudirman No. Kav. 21, Kuningan, South Jakarta, 154 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
Kuningan, Jakarta Selatan, Indonesia. Informasi terkait tahapan Indonesia. Information regarding the stages of the Company’s
pelaksanaan RUPS Tahunan Perseroan diuraikan sebagai berikut: Annual GMS implementation is presented as follows:
RUPS Tahunan 18 Juni 2025
Annual GMS on June 18, 2025
Pengumuman Pemanggilan Pelaksanaan Ringkasan Keputusan
Announcement Invitation Implementation Resolution Summary
9 Mei 2025 27 Mei 2025 18 Juni 2025 20 Juni 2025
May 9, 2025 May 27, 2025 June 18, 2025 June 20, 2025
Kehadiran RUPS Tahunan
The Attendance of the Annual GMS
RUPS dihadiri oleh pemegang saham yang mewakili 7.018.391.981 saham atau 62,46% dari seluruh saham
Pemegang Saham dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan.
Shareholders The GMS was attended by shareholders representing 7,018,391,981 shares or 62.46% of the total shares with
valid voting rights issued by the Company.
Dewan Komisaris Seluruh anggota Dewan Komisaris telah menghadiri RUPS Tahunan, baik secara fisik maupun virtual.
Board of Commissioners All members of the Board of Commissioners attended the Annual GMS, both physically and virtually.
Direksi Seluruh anggota Direksi telah menghadiri RUPS Tahunan, baik secara fisik maupun virtual.
Board of Directors All members of the Board of Commissioners attended the Annual GMS, both physically and virtually.
Kantor Akuntan Publik : Purwanto, Sungkoro & Surja, firma anggota Ernst and Young
Biro Administrasi Efek : PT Sinartama Gunita
Pihak Independen Notaris : Buntario Tigris, S.H., S.E., M.H.
Independent Party Public Accounting Firm : Purwanto, Sungkoro & Surja, member firm of Ernst and Young
Securities Administration Bureau : PT Sinartama Gunita
Notary : Buntario Tigris, S.H., S.E., M.H.
Agenda RUPS GMS Agenda
1. Persetujuan Laporan Tahunan dan Laporan Keberlanjutan, 1. Approval of the Annual Report and Sustainability
serta pengesahan Laporan Keuangan Perseroan untuk tahun Report, as well as ratification of the Financial
buku yang berakhir pada tanggal 31 Desember 2024, serta Statements for the financial year ended on
pemberian pelunasan dan pembebasan tanggung jawab December 31, 2024, and full release and discharge of
sepenuhnya (volledig acquit et de charge) kepada para responsibility (volledig acquit et de charge) to members of
anggota Direksi dan anggota Dewan Komisaris atas tindakan the Board of Directors and Board of Commissioners
pengurusan dan pengawasan yang telah dijalankan selama for the management and supervision performed during
tahun buku yang berakhir pada 31 Desember 2024. the financial year ended on December 31, 2024.
2. Penetapan penggunaan laba bersih/rugi bersih untuk tahun 2. Determination of the appropriation of net profit/net loss for
buku yang berakhir pada tanggal 31 Desember 2024. the financial year ended on December 31, 2024.
3. Penetapan remunerasi bagi anggota Dewan Komisaris dan 3. Determination of remuneration for members of the Board
Direksi Perseroan untuk tahun buku 2025. of Commissioners and Board of Directors for the 2025
financial year.
4. Penetapan Kantor Akuntan Publik untuk mengaudit 4. Appointment of a Public Accounting Firm to audit
Laporan Keuangan Konsolidasian Perseroan untuk the Consolidated Financial Statements for the financial
tahun buku yang berakhir 31 Desember 2025. year ended on December 31, 2025.
5. Pelaporan Realisasi Penggunaan Dana Hasil Penawaran 5. Report on the Realization of the Use of Proceeds from the
Umum Berkelanjutan Obligasi Berkelanjutan I Pyridam Continuing Public Offering of Pyridam Farma Continuous
Farma Tahap II Tahun 2023 dan Penawaran Umum Bonds I Phase II Year 2023 and Continuing Public Offering
Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma of Pyridam Farma Continuous Bonds I Phase III Year 2024.
Tahap III Tahun 2024.
6. Persetujuan perubahan susunan pengurus Perseroan. 6. Approval of Changes in the Composition of the Company’s
Management.
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RUPS Tahunan 18 Juni 2025
Annual GMS on June 18, 2025
Keputusan Persetujuan RUPS Realisasi
Resolution GMS Approval Realization
Agenda I
First Agenda
1. Menyetujui Laporan Tahunan dan Laporan Keberlanjutan dan mengesahkan Laporan Disetujui oleh 7.017.426.481 saham Telah
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024; (99,98% dari yang hadir). direalisasikan.
serta
2. Atas telah disetujuinya Laporan Tahunan Perseroan termasuk Laporan Keberlanjutan
dan Laporan Tugas Dewan Komisaris untuk tahun buku yang berakhir pada tanggal
31 Desember 2024 serta disahkannya Laporan Keuangan Konsolidasian Perseroan
untuk tahun buku yang berakhir pada tanggal 31 Desember 2024 yang telah diaudit
Kantor Akuntan Publik Purwanto, Sungkoro & Surja, firma anggota Ernst and Young,
dalam semua hal yang material, maka Rapat memberikan pelunasan dan pembebasan
tanggung jawab sepenuhnya (volledig acquit et de charge) kepada segenap anggota
Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang
telah dijalankan selama tahun buku yang berakhir pada tanggal 31 Desember 2024,
sejauh tindakan tersebut bukan merupakan tindak pidana dan tindakan tersebut
tercermin dalam Laporan Tahunan, Laporan Keberlanjutan, serta Laporan Keuangan
Konsolidasian Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember
2024.
1. Approved the Annual Report and Sustainability Report and ratified the Financial Approved by 7,017,426,481 shares Fully realized.
Statements for the financial year ended on December 31, 2024; and (99.98% of those present).
2. Upon the approval of the Annual Report, including the Sustainability Report and the
Board of Commissioners’ Report for the financial year ended on December 31, 2024,
and the ratification of the Consolidated Financial Statements for the fiscal year ended
on December 31, 2024, which have been audited by Purwanto, Sungkoro & Surja,
member firm of Ernst and Young, Public Accounting Firm, with an unqualified opinion
in all material respects, the Meeting grants full discharge and release of liability
(volledig acquit et de charge) to all members of the Board of Directors and the Board
of Commissioners for the management and supervisory actions undertaken during
the financial year ended on December 31, 2024, provided that such actions were not
criminal in nature and are reflected in the Annual Report, Sustainability Report, and
the Consolidated Financial Statements for the financial year ended on
December 31, 2024.
Agenda II
Second Agenda
Menyetujui untuk pencatatan rugi bersih sebesar Rp330.246.365.580,- (tiga ratus tiga Disetujui oleh 7.018.168.181 saham Telah
puluh miliar dua ratus empat puluh enam juta tiga ratus enam puluh lima ribu lima ratus (99,99% dari yang hadir). direalisasikan.
delapan puluh Rupiah), untuk tahun buku 2024 dan tidak melakukan penyisihan laba
sebagai cadangan dan pembagian dividen untuk tahun buku 2024 tersebut.
Approved the recording of a net loss of Rp330,246,365,580 (three hundred thirty billion two Approved by 7,018,168,181 shares Fully realized.
hundred forty-six million three hundred sixty-five thousand five hundred eighty Rupiahs) (99.99% of those present).
for the 2024 financial year and decided not to allocate any profit as reserves or distribute
dividends for the said financial year.
Agenda III
Third Agenda
Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk Disetujui oleh 7.017.202.681 saham Telah
menetapkan besarnya gaji atau honorarium dan tunjangan lainnya untuk anggota Dewan (99,98% dari yang hadir). direalisasikan.
Komisaris dan Direksi Perseroan untuk tahun buku yang akan berakhir pada tanggal
31 Desember 2025, berdasarkan Keputusan Rapat Dewan Komisaris Perseroan dengan
total gaji, honorarium, tantiem, dan tunjangan lainnya untuk Dewan Komisaris dan
Direksi dengan tetap memperhatikan kondisi keuangan dan kinerja Perseroan.
Granted the authority and power to the Board of Commissioners to determine the amount Approved by 7,017,202,681 shares Fully realized.
of salary or honorarium and other allowances for members of the Board of Commissioners (99.98% of those present).
and Board of Directors for the financial year ended on December 31, 2025, based on
the Decision of the Board of Commissioners Meeting with the total salary, honorarium,
bonuses, and other allowances for the Board of Directors and Board of Commissioners
while still taking into account the Company’s financial condition and performance.
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Keputusan Persetujuan RUPS Realisasi
Resolution GMS Approval Realization
Agenda IV
Fourth Agenda
Memberikan kuasa kepada Dewan Komisaris untuk menetapkan Kantor Akuntan Publik Disetujui oleh 7.018.177.881 saham Telah
yang akan mengaudit Laporan Keuangan Perseroan yang akan berakhir pada tanggal (99,99% dari yang hadir). direalisasikan.
31 Desember 2025 dengan mempertimbangkan usulan Dewan Komisaris Perseroan dan
memperhatikan rekomendasi Komite Audit Perseroan dan memberi wewenang kepada
Direksi Perseroan untuk menetapkan jumlah honorarium akuntan publik tersebut dan
persyaratan lainnya, mengingat Perseroan masih memerlukan waktu untuk memonitor
dan menilai kinerja serta mempertimbangkan calon akuntan publik yang akan ditunjuk
berdasarkan masukan dari Dewan Komisaris Perseroan dan Komite Audit Perseroan, serta
mempertimbangkan objektif lainnya yang dirasa perlu dalam mengambil keputusan.
Granted the authority to the Board of Commissioners to appoint the Public Accounting Approved by shares 7,018,177,881 Fully realized.
Firm that will audit the Financial Statements for the financial year ended on (99.99% of those present).
December 31, 2025, considering the proposal from the Board of Commissioners and
taking into account the recommendations from the Company’s Audit Committee.
The authority is also given to the Board of Directors to determine the public accountant’s
fee and other terms, as the Company still requires time to monitor and assess
performance, as well as consider the potential public accountants to be appointed
based on input from the Board of Commissioners and the Audit Committee, while also
considering other objectives deemed necessary in making the decision.
Agenda V
Fifth Agenda
Menyetujui Laporan Pelaksanaan Realisasi Penggunaan Dana Hasil Penawaran Umum Disetujui oleh 7.018.164.981 saham Telah
Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma Tahap II Tahun 2023, per tanggal (99,99% dari yang hadir). direalisasikan.
31 Desember 2024 sebesar Rp395.686.126.200 (tiga ratus sembilan puluh lima miliar
enam ratus delapan puluh enam juta seratus dua puluh enam ribu dua ratus Rupiah)
sebagaimana yang dimaksud dalam Laporan Realisasi Penggunaan Dana Hasil
Penawaran Umum Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma Tahap II
Tahun 2023, dengan No. Surat: 005/PYFA-CS/I/2025 tanggal 14 Januari 2025, laporan
penggunaan sebagian dana hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan
I Pyridam Farma Tahap III Tahun 2024 sebesar Rp105.299.258.721 (seratus lima miliar
dua ratus sembilan puluh sembilan juta dua ratus lima puluh delapan ribu tujuh ratus dua
puluh satu Rupiah) sebagaimana yang dimaksud dalam Laporan Realisasi Penggunaan
Dana Hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma
Tahap III Tahun 2024, dengan No. 007/PYFA-CS/1/2025 tanggal 14 Januari 2025,
dan laporan penggunaan seluruh dana hasil Penawaran Umum Terbatas kepada para
pemegang saham Penerbitan Penambahan Modal dengan Memberikan Hak Memesan
Efek Terlebih Dahulu I (“PMHETD I”) sebesar Rp1.065.099.254.694 (satu triliun enam
puluh lima miliar sembilan puluh sembilan juta dua ratus lima puluh empat ribu enam
ratus sembilan puluh empat Rupiah) dan dana hasil konversi Waran Seri I menjadi saham
sebesar Rp1.504.800 (satu juta lima ratus empat ribu delapan ratus Rupiah) sebagaimana
yang dimaksud dalam Laporan Realisasi Penggunaan Dana Hasil Penawaran
Umum Terbatas kepada Para Pemegang Saham Penerbitan Waran Seri 1 dengan
No. 006/PYFA-CS/1/2025 per tanggal 14 Januari 2025 dan Laporan Realisasi
Penggunaan Dana Hasil Penawaran Umum Terbatas kepada Para Pemegang Saham
Penambahan Modal Dengan Memberikan Hak Memesan Terlebih Dahulu I dan Penerbitan
Waran Seri I dengan No. 084/PYFA-CS/VII/2024 per tanggal 15 Juli 2024.
To approve the Report on the Realization of the Use of Proceeds from the Continuing Approved by 7,018,164,981 shares Fully realized.
Public Offering of Pyridam Farma Continuing Bonds I Phase II Year 2023 as of December (99.99% of those present).
31, 2024, amounting to Rp395,686,126,200 (three hundred ninety-five billion six
hundred eighty-six million one hundred twenty-six thousand two hundred Rupiah), as
set forth in the Report on the Realization of the Use of Proceeds from the Continuing
Public Offering of Pyridam Farma Continuing Bonds I Phase II Year 2023, Letter
No. 005/PYFA-CS/I/2025 dated January 14, 2025; the report on the use of a portion of
the proceeds from the Continuing Public Offering of Pyridam Farma Continuing Bonds
I Phase III Year 2024 amounting to Rp105,299,258,721 (one hundred five billion two
hundred ninety-nine million two hundred fifty-eight thousand seven hundred twenty-one
Rupiah), as set forth in the Report on the Realization of the Use of Proceeds from the
Continuing Public Offering of Pyridam Farma Continuing Bonds I Phase III Year 2024,
Letter No. 007/PYFA-CS/I/2025 dated January 14, 2025; and the report on the use of
all proceeds from the Limited Public Offering to the Company’s shareholders through
the Issuance of Additional Shares with Pre-Emptive Rights I (“PMHETD I”) amounting
to Rp1,065,099,254,694 (one trillion sixty-five billion ninety-nine million two hundred
fifty-four thousand six hundred ninety-four Rupiah), as well as proceeds from the conversion
of Series I Warrants into shares amounting to Rp1,504,800 (one million five hundred
four thousand eight hundred Rupiah), as set forth in the Report on the Realization of
the Use of Proceeds from the Limited Public Offering to Shareholders through
the Issuance of Series I Warrants, Letter No. 006/PYFA-CS/I/2025 dated January 14, 2025,
and the Report on the Realization of the Use of Proceeds from the Limited Public Offering
to Shareholders through the Issuance of Additional Shares with Pre-Emptive Rights I and
Series I Warrants, Letter No. 084/PYFA-CS/VII/2024 dated July 15, 2024.
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Agenda VI
Sixth Agenda
1. Menyetujui untuk memberhentikan dengan hormat seluruh anggota Direksi dan Disetujui oleh 7.018.168.181 saham Telah
Dewan Komisaris Perseroan yang lama, dan selanjutnya mengangkat anggota Direksi (99,99% dari yang hadir). direalisasikan.
dan Dewan Komisaris yang baru dengan susunan sebagai berikut:
Dewan Komisaris
Komisaris Utama : Robby Yulianto
Komisaris : Widjanarko Brotosaputro
Komisaris Independen : Charles D. Marpaung
Komisaris Independen : Maura Linda Sitanggang
Direksi
Direktur Utama : Lee Yan Gwan
Direktur : Yenfrino Gunadi
Direktur : Bedjo Stefanus
Direktur : Antes Eko Prasetio
Direktur : Sinta Lestari Ningsih
Pemberhentian dan pengangkatan mulai berlaku terhitung sejak ditutupnya Rapat
ini sampai dengan berakhirnya masa jabatan yang bersangkutan pada saat RUPS
Tahunan yang diselenggarakan pada tahun 2030 (dua ribu tiga puluh), satu dan lain
tanpa mengurangi hak RUPS untuk memberhentikannya sewaktu-waktu.
2. Memberikan kuasa dengan hak substitusi kepada Direksi Perseroan, baik
bersama-sama maupun sendiri-sendiri, untuk melakukan segala tindakan sehubungan
dengan keputusan tersebut di atas termasuk tetapi tidak terbatas untuk membuat,
menandatangani, dan menyerahkan segala dokumen, serta untuk menyatakannya
dalam suatu akta tersendiri di hadapan notaris dan selanjutnya memberitahukan
perubahan susunan pengurus Perseroan kepada instansi berwenang berdasarkan
peraturan perundang-undangan yang berlaku.
1. To approve the honorable discharge of all members of the Company’s previous Board of Approved by 7,018,168,181 shares Fully realized.
Directors and Board of Commissioners, and to subsequently appoint the new members (99.99% of those present).
of the Board of Commissioners and Board of Directors with the following composition:
Board of Commissioners
President Commissioner : Robby Yulianto
Commissioner : Widjanarko Brotosaputro
Independent Commissioner : Charles D. Marpaung
Independent Commissioner : Maura Linda Sitanggang
Board of Directors
President Director : Lee Yan Gwan
Director : Yenfrino Gunadi
Director : Bedjo Stefanus
Director : Antes Eko Prasetio
Director : Sinta Lestari Ningsih
The discharge and appointment shall be effective as of the closing of this
Meeting until the expiration of the respective terms of office at the Annual GMS
to be held in 2030 (two thousand thirty), without prejudice to the right of
the GMS to dismiss them at any time.
2. To grant power of attorney, with the right of substitution, to the Board of Directors,
either jointly or individually, to take all actions in connection with the above resolutions,
including but not limited to preparing, executing, and submitting all required documents,
to set forth such resolutions in a separate notarial deed, and to subsequently notify
the relevant authorities of the changes in the composition of the Company’s
management in accordance with the applicable laws and regulations.
Selain melaksanakan RUPS Tahunan, Perseroan juga In addition to the Annual General Meeting of Shareholders,
melaksanakan Rapat Umum Pemegang Obligasi (RUPO) the Company also held the General Meeting of Bondholders
untuk Penawaran Umum Berkelanjutan Obligasi Berkelanjutan (RUPO) for the Continuing Public Offering of Pyridam Farma
I Pyridam Farma Tahap III Tahun 2024 pada 21 November 2025 Continuing Bonds I Phase III Year 2024 on November 21, 2025,
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di Sinar Mas Land Plaza Sudirman, Lt. 12, Jl. Jenderal Sudirman at Sinar Mas Land Plaza Sudirman, 12th Floor, Jl. Jenderal
No. Kav. 21, Kuningan, Jakarta Selatan, Indonesia. RUPO Sudirman No. Kav. 21, Kuningan, South Jakarta, Indonesia.
tersebut dihadiri oleh 397.000.000.000 (tiga ratus sembilan The RUPO was attended by 397,000,000,000 (three hundred
puluh tujuh miliar) suara atau senilai Rp 397.000.000.000 (tiga ninety-seven billion) votes, or equivalent to Rp 397,000,000,000
ratus sembilan puluh tujuh miliar Rupiah) yang mewakili 99,25% (three hundred ninety-seven billion Rupiah), representing
pemegang obligasi (kuorum). Adapun hasil keputusan RUPO, 99.25% of the bondholders (quorum). The resolutions of the
diuraikan sebagai berikut. RUPO are set out as follows.
Keputusan Realisasi
Resolution Realization
Hasil Rapat
Meeting Result
1. Menyetujui perubahan penggunaan dana Obligasi Berkelanjutan I Pyridam Farma Tahap III Tahun 2024, sehingga Telah direalisasikan.
menjadi sebagai berikut.
a. Sekitar 92,84% (sembilan puluh dua koma delapan empat persen) untuk biaya modal kerja dan biaya operasional
Perseroan termasuk namun tidak terbatas pada biaya untuk pembelian kepada supplier, biaya pemasaran, biaya
pengembangan produk, dan biaya operasional lain yang diperlukan yang akan dipergunakan oleh Perseroan dan
Entitas Anak.
b. Sisanya untuk pengeluaran belanja modal Perseroan termasuk namun tidak terbatas pada pembelian
perlengkapan teknologi informasi, mesin-mesin serta peralatan produksi, dan pembangunan dan/atau renovasi
fasilitas dan saran penunjang pabrik untuk menunjang operasional pabrik.
2. Menyetujui perubahan Pasal 2.1 Perjanjian Perwaliamanatan terkait dengan Penggunaan Dana Hasil Penawaran
Umum Obligasi serta pasal-pasal lainnya yang berkaitan dengan perubahan Pasal 2.1 Perjanjian Perwaliamanatan
(apabila ada).
3. Menyetujui perubahan informasi mengenai Obligasi Tahap III pada bagian resital dan Pasal 1 angka 26 Perjanjian
Perwaliamanatan.
4. Menyetujui perubahan Pasal 5.3 Perjanjian Perwaliamanatan terkait dengan jangka waktu Obligasi Berkelanjutan I
Pyridam Farma Tahap III Tahun 2024 menjadi 27 Februari 2029.
5. Menyetujui hal-hal lainnya yang berkaitan dengan keputusan Huruf A sampai dengan D di atas.
1. Approving the change in the use of proceeds from Continuing Bonds I Pyridam Farma Tahap III Year 2024, to Has been realized.
become as follows.
a. Approximately 92.84% (ninety-two point eight four percent) for the Company’s working capital and operational
expenses, including but not limited to expenses for purchases from suppliers, marketing expenses, product
development costs, and other operational expenses required, which will be utilized by the Company and its
Subsidiaries.
b. The remaining amount will be used for the Company’s capital expenditures, including but not limited to
the purchase of information technology equipment, machinery and production equipment, as well as the
construction and/or renovation of facilities and supporting infrastructure for the factory to support factory
operations.
2. Approved the amendment to Article 2.1 of the Trusteeship Agreement related to the Use of Proceeds from the
Public Offering of Bonds, as well as other articles related to the amendment of Article 2.1 of the Trusteeship
Agreement (if any).
3. Approved the amendment to the information regarding Bonds Phase III in the recital section and Article 1 point 26
of the Trusteeship Agreement.
4. Approved the amendment to Article 5.3 of the Trusteeship Agreement related to the term of Pyridam Farma
Continuing Bonds Phase I Phase III Year 2024 to February 27, 2029.
5. Approved other matters related to the resolutions under Points A through D above.
Pelaksanaan RUPS Tahunan 2024 Implementation of 2024 Annual GMS
Perseroan telah menyelenggarakan 2 (dua) kali RUPS The Company held 2 (two) Extraordinary GMS on January 4,
Luar Biasa pada tanggal 4 Januari 2024 dan 22 Mei 2024, 2024 and May 22, 2024, as well as the Annual GMS on June
serta RUPS Tahunan pada tanggal 25 Juni 2024. RUPS 25, 2024. The GMS was held at Sinarmas MSIG Tower
tersebut dilaksanakan di Sinarmas MSIG Tower (yang sejak (renamed Sinarmas Land Plaza Sudirman in 2025), 12th Floor, Jl.
tahun 2025 berubah menjadi Sinarmas Land Plaza Sudirman) Jenderal Sudirman No. Kav. 21, Kuningan, Jakarta.
Lt. 12, Jl. Jenderal Sudirman No. Kav. 21, Kuningan, Jakarta.
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Keputusan RUPS Luar Biasa 4 Januari 2024
Resolutions of Extraordinary GMS on January 4, 2024
Keputusan Realisasi
Resolution Realization
Agenda I
First Agenda
1. Menyetujui pengeluaran saham baru Perseroan dengan memberikan Hak Memesan Efek Terlebih Dahulu I Tahun Telah direalisasikan.
2024 (“PMHMETD I”) berdasarkan POJK No. 32/2015 tentang Penambahan Modal Perusahaan Terbuka dengan
Memberikan Hak Memesan Efek Terlebih Dahulu sebagaimana telah diubah oleh POJK No. 14/2019, dalam jumlah
sebanyak-banyaknya 16.000.000.000 (enam belas miliar) lembar saham baru, dengan nilai nominal Rp100,- per
lembar saham; serta
2. Menyetujui memberikan kuasa kepada Direksi Perseroan untuk melakukan segala tindakan yang diperlukan sehubungan
dengan PMHMETD I dengan memenuhi syarat-syarat yang ditentukan dalam peraturan perundang-undangan yang
berlaku termasuk peraturan pasar modal, termasuk namun tidak terbatas pada:
a. Menentukan segala syarat dan ketentuan dalam rangka pelaksanaan PMHMETD I termasuk namun tidak terbatas
pada kepastian jumlah saham yang dikeluarkan dalam rangka PMHMETD I, dan harga pelaksanaan dalam rangka
PMHMETD I;
b. Menandatangani dokumen-dokumen yang diperlukan termasuk akta-akta notaris dan dokumen pernyataan
pendaftaran kepada OJK;
c. Menentukan tanggal Daftar Pemegang Saham (“DPS”) yang berhak atas PMHMETD I;
d. Menentukan jadwal PMHMETD I;
e. Menentukan rasio-rasio pemegang saham yang berhak atas PMHMETD I;
f. Memastikan mengenai penggunaan dana hasil PMHMETD I; serta
g. Menentukan pembeli siaga, serta menentukan syarat dan ketentuan dan juga menandatangani segala akta dan/atau
perjanjian dan/atau dokumen antara Perseroan dengan pembeli siaga.
1. Approval of the issuance of new shares through Pre-emptive Rights I Year 2024 (“PMHMETD I”) in accordance with Fully realized.
OJK Regulation No. 32/2015 on Capital Increases in Public Companies with Pre-emptive Rights as amended by OJK
Regulation No. 14/2019, in a maximum amount of 16,000,000,000 (sixteen billion) new shares, with a nominal value of
Rp100 per share; and
2. Approved to grant authority to the Board of Directors to take all necessary actions related to PMHMETD I, in compliance
with the applicable laws and regulations, including capital market regulations, including but not limited to:
a. Determine all terms and conditions for the implementation of PMHMETD I, including but not limited to confirming
the number of shares to be issued under PMHMETD I, and the execution price for PMHMETD I;
b. Sign all necessary documents, including notarial deeds and the registration statement to be submitted to the OJK;
c. Determine the Shareholders Register date for entitled to PMHMETD I;
d. Set the schedule for PMHMETD I;
e. Determine the ratios for shareholders entitled to PMHMETD I;
f. Ensure the utilization of the funds raised from PMHMETD I; and
g. Determine standby buyers, set the terms and conditions, and sign any deeds and/ or agreements and/or documents
between the Company and the standby buyers.
Agenda II
Second Agenda
1. Menyetujui perubahan Pasal 4 ayat 1 anggaran dasar Perseroan dengan meningkatkan modal dasar Perseroan Telah direalisasikan.
menjadi sebesar Rp3.800.000.000.000,- (tiga triliun delapan ratus miliar Rupiah) yang terbagi atas 38.000.000.000
(tiga puluh delapan miliar) lembar saham baru, masing-masing saham dengan nilai nominal sebesar Rp100,-;
2. Sehubungan dengan perubahan Pasal 4 ayat (1) anggaran dasar Perseroan tersebut, menyetujui memberi kuasa
kepada Direksi Perseroan (dengan hak substitusi) untuk menyatakannya dalam akta tersendiri di hadapan notaris,
dan selanjutnya menyampaikan permohonan persetujuan atas perubahan anggaran dasar Perseroan kepada Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia, untuk membuat perubahan dan atau tambahan dalam bentuk
yang bagaimana pun juga yang diperlukan untuk maksud tersebut di atas, mengajukan dan menandatangani semua
permohonan dan dokumen lainnya, dan untuk melaksanakan tindakan lain yang mungkin diperlukan;
3. Menyetujui perubahan Pasal 4 ayat (2) anggaran dasar Perseroan sehubungan dengan peningkatan modal ditempatkan
dan disetor Perseroan sehubungan dengan pelaksanaan PMHMETD I; serta
4. Sehubungan dengan perubahan Pasal 4 ayat (2) anggaran dasar Perseroan tersebut, menyetujui memberi kuasa
kepada Direksi Perseroan (dengan hak substitusi) untuk menyatakan peningkatan modal ditempatkan dan disetor
yaitu perubahan Pasal 4 ayat (2) anggaran dasar Perseroan setelah PMHMETD I selesai dilaksanakan dan selanjutnya
menyampaikan pemberitahuan atas perubahan anggaran dasar Perseroan kepada Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia, untuk membuat perubahan dan/atau tambahan dalam bentuk yang bagaimanapun juga
yang diperlukan untuk maksud tersebut di atas, mengajukan dan menandatangani semua permohonan dan dokumen
lainnya, dan untuk melaksanakan tindakan lain yang mungkin diperlukan.
1. Approval of the amendment to Article 4 paragraph 1 of the Articles of Association by increasing the Company’s Fully realized.
authorized capital to Rp3,800,000,000,000 (three trillion eight hundred billion Rupiah), divided into 38,000,000,000
(thirty-eight billion) new shares, each with a nominal value of Rp100;
2. In connection with the amendment of Article 4 paragraph (1) of the Articles of Association, gave the authorization to
the Board of Directors (with substitution rights) to declare this in a separate deed before a notary, and subsequently
submit a request for approval of the amendment of the Articles of Association to the Minister of Law and Human
Rights of the Republic of Indonesia, to make any necessary changes and/or additions in any form required for
the aforementioned purpose, file and sign all requests and other documents, and carry out other actions that
may be necessary;
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3. Approved the amendment of Article 4 paragraph (2) of the Articles of Association in connection with the increase in
the issued and paid-up capital of the Company as part of the implementation of PMHMETD I; and
4. In connection with the amendment of Article 4 paragraph (2) of the Articles of Association, authorized the Board of
Directors (with substitution rights) to declare the increase in issued and paid-up capital, which is the amendment to
Article 4 paragraph (2) of the Articles of Association after the completion of PMHMETD I, and subsequently submit a
notification regarding the amendment of the Articles of Association to the Minister of Law and Human Rights of the
Republic of Indonesia, to make any necessary changes and/or additions in any form required for the aforementioned
purpose, file and sign all requests and other documents, and carry out other actions that may be necessary.
Keputusan RUPS Luar Biasa 22 Mei 2024
Resolutions of Extraordinary GMS on May 22, 2024
Keputusan Realisasi
Resolution Realization
Agenda I
First Agenda
1. Menyetujui rencana pengambilalihan Probiotec Pty Ltd oleh Perseroan yang dilakukan melalui Pyfa Australia Pty Ltd Telah direalisasikan.
(“PAPL”) yang mengakibatkan perubahan pengendalian dalam Probiotec Pty Ltd yang dilakukan dengan cara
pengambilalihan seluruh saham yang dimiliki oleh para pemegang saham Probiotec Pty Ltd yang termasuk sebagai
transaksi material berdasarkan Pasal 6 ayat (1) huruf d angka 1 (satu) POJK No. 17/2020 tentang Transaksi Material
dan Perubahan Kegiatan Usaha; serta
2. Menyetujui memberikan kuasa kepada Direksi Perseroan untuk melakukan segala tindakan yang diperlukan sehubungan
dengan pengambilalihan dengan memenuhi syarat-syarat yang ditentukan dalam peraturan perundang-undangan
yang berlaku termasuk peraturan pasar modal, termasuk namun tidak terbatas untuk membuat, menandatangani,
dan menyerahkan segala dokumen dan atau akta, menghadap kepada siapa pun di mana perlu, memberikan
keterangan-keterangan sehubungan dengan keputusan rapat tersebut di atas.
1. Approved the acquisition plan of Probiotec Pty Ltd by the Company through Pyfa Australia Pty Ltd (“PAPL”), which Fully realized.
will result in a change of control in Probiotec Pty Ltd through the acquisition of all shares held by the Shareholders
of Probiotec Pty Ltd, which is classified as a material transaction under Article 6 paragraph (1) letter d number 1 of
POJK No. 17/2020 regarding Material Transactions and Business Activity Changes; and
2. Approved to grant the authority to the Board of Directors to take all necessary actions related to the acquisition, in
compliance with the requirements set forth in the applicable laws and regulations, including capital market regulations,
including but not limited to preparing, signing, and submitting all documents and/or deeds, appearing before any party
as necessary, and providing information related to the resolution of the above meeting.
RUPS Tahunan 25 Juni 2024
Annual GMS on June 25, 2024
Keputusan Realisasi
Resolution Realization
Agenda I
First Agenda
1. Menyetujui Laporan Tahunan dan Laporan Keberlanjutan dan mengesahkan Laporan Keuangan Perseroan untuk tahun Telah direalisasikan.
buku yang berakhir pada tanggal 31 Desember 2023; serta
2. Atas telah disetujuinya Laporan Tahunan Perseroan termasuk Laporan Keberlanjutan dan Laporan Tugas Dewan Komisaris
untuk tahun buku yang berakhir pada tanggal 31 Desember 2023 serta disahkannya Laporan Keuangan Konsolidasian
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh Kantor Akuntan Publik
Tanubrata Sutanto Fahmi Bambang dan Rekan, firma anggota BDO International dengan opini wajar, dalam semua hal
yang material, maka Rapat memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit et de
charge) kepada segenap anggota Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah
dijalankan selama tahun buku yang berakhir pada tanggal 31 Desember 2023, sejauh tindakan tersebut bukan merupakan
tindak pidana dan tindakan tersebut tercermin dalam Laporan Tahunan, Laporan Keberlanjutan, serta Laporan Keuangan
Konsolidasian Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2023.
1. Approved the Annual Report and Sustainability Report and ratified the Financial Statements for the financial year ended Fully realized.
on December 31, 2023; and
2. Upon the approval of the Annual Report, including the Sustainability Report and the Board of Commissioners’ Report
for the financial year ended on December 31, 2023, and the ratification of the Consolidated Financial Statements for
the fiscal year ended on December 31, 2023, which have been audited by Tanubrata Sutanto Fahmi Bambang & Partners
Public Accounting Firm, a member firm of BDO International, with an unqualified opinion in all material respects, the
Meeting grants full discharge and release of liability (volledig acquit et de charge) to all members of the Board of
Directors and the Board of Commissioners for the management and supervisory actions undertaken during the financial
year ended on December 31, 2023, provided that such actions were not criminal in nature and are reflected in the Annual
Report, Sustainability Report, and the Consolidated Financial Statements for the financial year ended on December 31,
2023.
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Agenda II
Second Agenda
Menyetujui untuk pencatatan rugi bersih sebesar Rp85.226.477.250,- (delapan puluh lima miliar dua ratus dua puluh Telah direalisasikan.
enam juta empat ratus tujuh puluh tujuh ribu dua ratus lima puluh Rupiah) untuk tahun buku 2023 dan tidak melakukan
penyisihan laba sebagai cadangan dan pembagian dividen untuk tahun buku 2023 tersebut.
Approved the recording of a net loss of Rp85,226,477,250 (eighty-five billion two hundred twenty-six million four hundred Fully realized.
seventy-seven thousand two hundred fifty Rupiah) for the 2023 financial year and decided not to allocate any profit as
reserves or distribute dividends for the said financial year.
Agenda III
Third Agenda
Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menetapkan besarnya gaji atau honorarium Telah direalisasikan.
dan tunjangan lainnya untuk anggota Dewan Komisaris dan Direksi Perseroan untuk tahun buku yang akan berakhir pada
tanggal 31 Desember 2024, berdasarkan Keputusan Rapat Dewan Komisaris Perseroan dengan total gaji, honorarium,
tantiem, dan tunjangan lainnya untuk Dewan Komisaris dan Direksi dengan tetap memperhatikan kondisi keuangan dan
kinerja Perseroan.
Granted the authority and power to the Board of Commissioners to determine the amount of salary or honorarium and Fully realized.
other allowances for members of the Board of Commissioners and Board of Directors for the financial year ended on
December 31, 2023, based on the Decision of the Board of Commissioners Meeting with the total salary, honorarium,
bonuses, and other allowances for the Board of Directors and Board of Commissioners while still taking into account the
Company’s financial condition and performance.
Agenda IV
Fourth Agenda
Memberikan kuasa kepada Dewan Komisaris untuk menetapkan Kantor Akuntan Publik yang akan mengaudit Laporan Telah direalisasikan.
Keuangan Perseroan yang akan berakhir pada tanggal 31 Desember 2024 dengan mempertimbangkan usulan Dewan
Komisaris Perseroan dan memperhatikan rekomendasi Komite Audit Perseroan dan memberi wewenang kepada Direksi
Perseroan untuk menetapkan jumlah honorarium akuntan publik tersebut dan persyaratan lainnya, mengingat Perseroan
masih memerlukan waktu untuk memonitor dan menilai kinerja, serta mempertimbangkan calon akuntan publik yang
akan ditunjuk berdasarkan masukan dari Dewan Komisaris dan Komite Audit Perseroan, serta mempertimbangkan
objektif lainnya yang dirasa perlu dalam mengambil keputusan.
Granted the authority to the Board of Commissioners to appoint the Public Accounting Firm that will audit Fully realized.
the Financial Statements for the financial year ended on December 31, 2024, considering the proposal from
the Board of Commissioners and taking into account the recommendations from the Company’s Audit Committee.
The authority is also given to the Board of Directors to determine the public accountant’s fee and other terms,
as the Company still requires time to monitor and assess performance, as well as consider the potential public
accountants to be appointed based on input from the Board of Commissioners and the Audit Committee, while also
considering other objectives deemed necessary in making the decision.
Agenda V
Fifth Agenda
Menyetujui laporan pelaksanaan realisasi penggunaan dana hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan Telah direalisasikan.
I Pyridam Farma Tahap I Tahun 2022, per tanggal 31 Desember 2023 sebesar Rp394.244.332.005,- (tiga ratus sembilan
puluh empat miliar dua ratus empat puluh empat juta tiga ratus tiga puluh dua ribu lima Rupiah) sebagaimana yang
dimaksud dalam Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan
I Pyridam Farma Tahap I Tahun 2022, dengan No. Surat 008/PYFA-CS/I/2024 tanggal 15 Januari 2024 dan Laporan
Pelaksanaan Realisasi Penggunaan Dana hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma
Tahap II Tahun 2023 sebesar Rp318.482.800.686,- (tiga ratus delapan belas miliar empat ratus delapan puluh dua juta
delapan ratus ribu enam ratus delapan puluh enam Rupiah) sebagaimana yang dimaksud dalam Laporan Realisasi
Penggunaan Dana Hasil Penawaran Umum Berkelanjutan Obligasi Berkelanjutan I Pyridam Farma Tahap II Tahun 2023
per tanggal 31 Desember 2023, dengan No. Surat 009/PYFA-CS/I/2024 tanggal 15 Januari 2024.
Approved the report on the realization of the use of proceeds from the Pyridam Farma Sustainable Public Offering of Fully realized.
Continuing Bonds I Phase I Year 2022 as of December 31, 2023, amounting to Rp394,244,332,005 (three hundred ninety-
four billion two hundred forty-four million three hundred thirty-two thousand five rupiah), as stated in the Report on the
Realization of the Use of Proceeds from the Continuing Public Offering of Pyridam Farma Continuing Bonds I Phase I Year
2022, referenced in Letter No. 008/PYFA-CS/I/2024 dated January 15, 2024; and the report on the realization of the use
of proceeds from the Continuing Public Offering of Pyridam Farma Continuing Bonds I Phase II Year 2023 amounting to
Rp318,482,800,686 (three hundred eighteen billion four hundred eighty-two million eight hundred thousand six hundred
eighty-six rupiah), as stated in the Report on the Realization of the Use of Proceeds from the Continuing Public Offering
of Pyridam Farma Continuing Bonds I Phase II Year 2023 as of December 31, 2023, referenced in Letter No. 009/PYFA-
CS/I/2024 dated January 15, 2024.
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Resolution Realization
Agenda VI
Sixth Agenda
1. Menyetujui perubahan anggaran dasar Perseroan, yaitu (i) penyesuaian rumusan terkait Kegiatan Usaha Penunjang Telah direalisasikan.
Perseroan sebagaimana termaktub dalam ketentuan Pasal 3 anggaran dasar Perseroan tentang Maksud dan
Tujuan serta kegiatan usaha Perseroan terhadap Klasifikasi Baku Lapangan Usaha Indonesia (“KBLI”) 2020, dan (ii)
penyesuaian rumusan terkait ketentuan Pasal 38 anggaran dasar Perseroan tentang Rencana Kerja Tahun Buku,
Laporan Tahunan, penggunaan laba bersih, dan pembagian dividen interim dengan POJK No. 14/2022 tentang
Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik; dan
2. Memberikan kuasa dan wewenang pada Direksi Perseroan dengan hak substitusi untuk menyatakan kembali ke dalam
akta notaris dan melakukan segala tindakan yang diperlukan berkaitan dengan keputusan Mata Acara Rapat ini,
termasuk menyusun perubahan anggaran dasar dalam suatu Akta Notaris (jika diperlukan) dan memohon persetujuan
atas perubahan anggaran dasar Perseroan kepada instansi yang berwenang untuk mendapatkan persetujuan atas
perubahan anggaran dasar Perseroan tersebut, melakukan segala sesuatu yang dipandang perlu dan berguna untuk
keperluan tersebut dengan tidak ada satu pun yang dikecualikan, termasuk untuk mengadakan penambahan dan/atau
perubahan dalam perubahan anggaran dasar tersebut jika hal tersebut dipersyaratkan oleh instansi yang berwenang.
1. Approved the amendment to the articles of association, namely (i) adjustment of the provisions related to the Supporting Fully realized.
Business Activities as outlined in Article 3 of the articles of association regarding the objectives and purposes as well
as the business activities of the Company in accordance with the 2020 Indonesian Standard Industrial Classification
(“KBLI”), and (ii) adjustment of the provisions related to Article 38 of the articles of association regarding the Annual
Work Plan, Annual Report, net profit allocation, and interim dividend distribution in compliance with POJK No. 14/2022
on the Submission of Periodic Financial Reports by Issuers or Public Companies; and
2. Granted authority and power to the Board of Directors with substitution rights to restate the amendment in a notarial
deed and perform all necessary actions related to the decision of this Meeting Agenda, including preparing the
amendment of the Articles of Association in a Notarial Deed (if necessary) and submitting a request for approval of
the amendment of the Company’s articles of association to the relevant authority for approval of the amendment, and
performing all necessary and useful actions for such purpose without exception, including making additions and/or
changes to the amendment if required by the relevant authorities.
Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ tata kelola Perseroan The Board of Commissioners is a governance organ that has
yang memiliki tugas dan tanggung jawab untuk melakukan the duties and responsibility of supervising the management
pengawasan atas pengelolaan perusahaan, memberi nasihat of the Company, providing advice to the Board of Directors,
kepada Direksi, serta memastikan pelaksanaan prinsip-prinsip and ensuring that the GCG principles are implemented
GCG Perseroan dapat diimplementasikan di setiap kegiatan across all business activities and organizational levels.
usaha yang dijalankan di seluruh jenjang organisasi. Dewan The Board of Commissioners is accountable to the shareholders
Komisaris bertanggung jawab kepada pemegang saham dalam in supervising the Board of Directors policies regarding
mengawasi kebijakan Direksi terhadap operasional Perseroan the Company’s overall operations in accordance with the
secara umum yang mengacu pada rencana bisnis yang telah approved business plans, while ensuring compliance with all
disetujui, serta memastikan kepatuhan terhadap seluruh applicable laws and regulations, and performing its duties
peraturan dan perundang-undangan yang berlaku dengan independently.
bertindak secara independen.
Pedoman Kerja Work Guidelines
Dalam melaksanakan tugas dan tanggung jawabnya, Dewan In carrying out its duties and responsibilities, the Board of
Komisaris mengacu pada Pedoman Kerja (Board Manual) yang Commissioners refers to the Board Manual, which was ratified
telah disahkan pada November 2016. Dokumen ini menjadi acuan in November 2016. This document serves as a reference for all
bagi seluruh anggota Dewan Komisaris dalam menjalankan members of the Board of Commissioners in performing their
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fungsi pengawasan dan pemberian nasihat secara profesional, supervisory and advisory functions in a professional, transparent
transparan, serta sesuai dengan ketentuan dan kebijakan yang manner, and in accordance with applicable regulations and
berlaku. Pedoman kerja tersebut memuat antara lain: policies. The Board Manual includes, among others:
1. Tugas dan Wewenang Dewan Komisaris; 1. Board of Commissioner Duties and Authorities;
2. Kewajiban Dewan Komisaris; 2. Board of Commissioners Obligations;
3. Etika Jabatan Dewan Komisaris; 3. Board of Commissioner Code of Conducts;
4. Mekanisme Kerja Dewan Komisaris; serta 4. Board of Commissioners Working Mechanism; and
5. Komite Dewan Komisaris. 5. Board of Commissioners Supporting Committees.
Pedoman kerja ini dapat diakses melalui situs web Perseroan. This Board Manual is accessible through the Company’s
Perseroan juga telah menyesuaikan pelaksanaan tugas website. The Company has also aligned the execution of
dan tanggung jawab Dewan Komisaris agar selaras dengan the duties and responsibilities of the Board of Commissioners
ketentuan yang tercantum dalam POJK No. 33/2014. with the provisions set forth in POJK No. 33/2014.
Komposisi dan Masa Jabatan [GRI 2-8] Composition and Office Term [GRI 2-8]
Sepanjang tahun 2025 telah dilaksanakan pengangkatan Throughout 2025, reappointments have been carried out
kembali dan terjadi perubahan dalam komposisi Dewan and there was a change in the composition of the Board of
Komisaris seiring dengan pengangkatan Bapak Widjanarko Commissioners following the appointment of Mr. Widjanarko
Brotosaputro sebagai Komisaris, berdasarkan keputusan Brotosaputro as Commissioner, based on the resolution
RUPS Tahunan yang diselenggarakan pada 18 Juni 2025. of the Annual GMS held on June 18, 2025. Accordingly,
Dengan demikian, susunan Dewan Komisaris Perseroan terdiri the composition of the Board of Commissioners consists of
atas 1 (satu) Komisaris Utama, 1 (satu) Komisaris, dan 2 (dua) 1 (one) President Commissioner, 1 (one) Commissioner, and
Komisaris Independen. 2 (two) Independent Commissioners.
Masa jabatan Dewan Komisaris ditetapkan selama 5 (lima) The office term of the Board of Commissioners is set at
tahun terhitung sejak tanggal pengesahan oleh RUPS. RUPS 5 (five) years, effective from the date of ratification by the GMS.
juga memiliki kewenangan untuk memberhentikan setiap The GMS also holds the authority to dismiss any member of
anggota Dewan Komisaris sebelum masa jabatannya berakhir, the Board of Commissioners prior to the end of their term,
disertai dengan alasan yang jelas dan sesuai ketentuan yang provided that clear reasons are given and in accordance with
berlaku. the applicable regulations.
Nama Jabatan Dasar Pengangkatan Periode Menjabat
Name Position Basis of Appointment Office Term
Akta Pernyataan Keputusan Rapat PT Pyridam Farma
Komisaris Utama Tbk No. 135 tanggal 25 Juni (“Akta No. 135 /2025”).
Robby Yulianto 2025–2030
President Commissioner Deed of Statement of Meeting Resolutions of PT Pyridam
Farma Tbk No. 135 dated June 25 (“Deed No. 135/2025”).
Komisaris Akta No. 135 /2025.
Widjanarko Brotosaputro 2025–2030
Commissioner Deed No. 135/2025.
Komisaris Independen Akta No. 135 /2025.
Charles D. Marpaung 2025–2030
Independent Commissioner Deed No. 135/2025.
Komisaris Independen Akta No. 135 /2025.
Maura Linda Sitanggang 2025–2030
Independent Commissioner Deed No. 135/2025.
Profil masing-masing anggota Dewan Komisaris telah The profile of each member of the Board of Commissioners has
diungkapkan pada bab Profil Perusahaan, sub bab Profil been disclosed in the Company Profile section, sub-section of
Dewan Komisaris dalam Laporan Tahunan dan Laporan the Profile of the Board of Commissioners in this Annual Report
Keberlanjutan ini. and Sustainability Report.
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Komisaris Independen Independent Commissioners
Per 31 Desember 2025, komposisi Komisaris Independen As of December 31, 2025, the Independent Commissioners
Perseroan berjumlah 2 (dua) orang dari total 4 (empat) anggota comprised 2 (two) individuals out of a total of 4 (four) members
Dewan Komisaris. Komposisi tersebut telah sesuai dengan of the Board of Commissioners. This composition complies
ketentuan POJK No. 33/2014, yang mensyaratkan bahwa with the provisions of POJK No. 33/2014, which requires
perusahaan publik wajib memiliki Komisaris Independen paling that a public company must have at least 30% of its Board of
sedikit 30% dari total anggota Dewan Komisaris. Commissioners as Independent Commissioners.
Kualifikasi dan Kriteria Komisaris Independen Qualifications and Criteria for Independent
Commissioners
Perseroan menetapkan kualifikasi dan kriteria Komisaris The Company establishes specific qualifications and criteria
Independen guna memastikan pelaksanaan tugas secara for Independent Commissioners to ensure that their duties are
profesional dan sesuai dengan ketentuan yang berlaku carried out professionally and in accordance with the applicable
sebagaimana diuraikan berikut: regulations, as described below:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Have good morals, morals and integrity;
2. Cakap melakukan perbuatan hukum; 2. Competent to carry out legal actions;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan selama 3. Within 5 (five) years before appointment and during his
menjabat: tenure:
a. Tidak pernah dinyatakan pailit; a. Never declared bankruptcy;
b. Tidak pernah menjadi anggota Direksi dan/atau b. Never been a member of the Board of Directors and/or a
anggota Dewan Komisaris yang dinyatakan bersalah member of the Board of Commissioners who was found
menyebabkan suatu perusahaan dinyatakan pailit; guilty of causing a company to be declared bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been convicted of committing a criminal act
pidana yang merugikan keuangan negara dan/atau that is detrimental to state finances and/or related to
yang berkaitan dengan sektor keuangan; dan the financial sector; and
d. Tidak pernah menjadi anggota Direksi dan/atau d. Has never been a member of the Board of Directors
anggota Dewan Komisaris yang selama menjabat: and/or a member of the Board of Commissioners who:
• Pernah tidak menyelenggarakan RUPS Tahunan; • Never held an annual GMS;
• Pertanggungjawabannya sebagai anggota Direksi • His accountability as a member of the Board
dan/atau anggota Dewan Komisaris pernah tidak of Directors and/or member of the Board of
diterima oleh RUPS atau pernah tidak memberikan Commissioners has never been accepted by
pertanggungjawaban sebagai anggota Direksi the GMS or has never provided his accountability as
dan/atau anggota Dewan Komisaris kepada RUPS; a member of the Board of Directors and/or member
dan of the Board of Commissioners to the GMS; and
• Pernah menyebabkan perusahaan yang memperoleh • Has caused a company that obtained a permit,
izin, persetujuan, atau pendaftaran dari OJK tidak approval or registration from the OJK to not fulfill
memenuhi kewajiban menyampaikan Laporan its obligation to submit an annual report and/or
Tahunan dan/atau Laporan Keuangan kepada OJK; financial report to the OJK.
e. Memiliki komitmen untuk mematuhi peraturan e. Have a commitment to comply with applicable laws
perundang-undangan; dan and regulations; and
f. Memiliki pengetahuan dan/atau keahlian di bidang f. Have knowledge and/or expertise in the field required
yang dibutuhkan Perseroan; by the Company.
4. Bukan merupakan orang yang bekerja atau mempunyai 4. Is not a person who works or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control or supervise
memimpin, mengendalikan, atau mengawasi kegiatan the activities of the Company within the last 6 (six) months,
Perseroan dalam waktu 6 (enam) bulan terakhir, kecuali except for reappointment as Independent Commissioner of
untuk pengangkatan kembali sebagai Komisaris Independen the Company in the following period;
Perseroan pada periode berikutnya;
5. Tidak mempunyai saham, baik langsung maupun tidak 5. Does not own shares, either directly or indirectly, in
langsung, pada Perseroan; the Company;
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6. Tidak mempunyai hubungan afiliasi dengan Perseroan, 6. Has no affiliation with the Company, members of the Board
anggota Dewan Komisaris, anggota Direksi, atau of Commissioners, members of the Board of Directors, or
pemegang saham utama Perseroan; serta the main shareholders; and
7. Tidak mempunyai hubungan usaha, baik langsung maupun 7. Does not have any direct or indirect business relationships
tidak langsung, yang berkaitan dengan kegiatan usaha related to the Company’s business activities.
Perseroan.
Pernyataan Independensi Komisaris Statement of Independence of
Independen Independent Commissioners
Sebagai bagian dari penerapan tata kelola yang baik, Komisaris As part of the implementation of good corporate governance,
Independen berkomitmen untuk menjalankan tugas dan the Independent Commissioners are committed to carrying out
tanggung jawabnya secara independen, objektif, dan bebas dari their duties and responsibilities independently, objectively, and
konflik kepentingan. Komitmen tersebut diwujudkan melalui free from any conflicts of interest. This commitment is reflected
pemenuhan aspek independensi sebagai berikut: through the fulfillment of the following independence aspects:
Aspek Independensi Charles D. Maura Linda
Indepence Aspect Marpaung Sitanggang
Tidak memiliki hubungan afiliasi dengan pemegang saham utama atau pengendali Perseroan.
√ √
Has no affiliation with the major and controlling shareholder.
Tidak memiliki hubungan afiliasi dengan anggota Direksi dan/atau Dewan Komisaris Perseroan.
√ √
Has no affiliation with members of the Board of Directors and/or Board of Commissioners.
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan,
memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6 (enam) bulan terakhir
sebelum pertama kali ditunjuk sebagai Komisaris Independen.
√ √
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the activities
of the Company within the last 6 (six) months before being appointed as Independent Commissioner for
the first time.
Tidak memiliki saham, baik langsung maupun tidak langsung, pada Perseroan.
√ √
Does not own shares either directly or indirectly in the Company.
Tidak memiliki hubungan usaha, baik langsung maupun tidak langsung, yang berkaitan dengan kegiatan
usaha Perseroan. √ √
Does not have a business relationship, either directly or indirectly, related to the Company’s business activities.
Tugas dan Tanggung Jawab, Duties and Responsibilities,
serta Wewenang as well as Authority
Tugas dan Tanggung Jawab Dewan Komisaris Board of Commissioners Duties and
Responsibilities
Dewan Komisaris bertugas mengawasi kebijakan, pengelolaan, The Board of Commissioners has a duty to supervise
dan kinerja Perseroan agar tetap sejalan dengan prinsip GCG. the Company’s policies, management, and performance
Dewan Komisaris juga berperan memberikan arahan, nasihat, to ensure alignment with the GCG principles. The Board
dan pertimbangan strategis kepada Direksi dalam rangka of Commissioners also provides guidance, advice, and
memastikan setiap keputusan diambil sesuai dengan anggaran strategic recommendations to the Board of Directors to
dasar, keputusan RUPS, serta ketentuan yang berlaku. ensure that all decisions are made in accordance with
the articles of association, the resolutions of the GMS, and
the applicable regulations.
Wewenang Dewan Komisaris Board of Commissioners Authorities
1. Memeriksa buku-buku, surat-surat, dan dokumen-dokumen 1. Examine the books, letters, and other documents, including
lainnya, termasuk surat berharga dan kekayaan Perseroan the Company’s securities and assets for verification
untuk keperluan verifikasi; purposes;
2. Memasuki gedung dan kantor yang dipergunakan Perseroan 2. Enter the buildings and offices used by the Company and
dan gedung lainnya yang dimiliki Perseroan; other buildings owned by the Company;
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3. Meminta penjelasan dari atau melalui Direksi mengenai 3. Ask for an explanation from or through the Board of
hal-hal yang menyangkut Perseroan; Directors regarding the Company’s business;
4. Mengetahui kebijakan-kebijakan dan tindakan yang telah 4. Know the policies and actions that have been and will be
dan akan dijalankan oleh Perseroan/Direksi; implemented by the Company/Board of Directors;
5. Meminta Direksi atau pejabat di bawah Direksi, atas 5. Ask the Board of Directors or officers under the Board of
sepengetahuan Direksi untuk menghadiri rapat Dewan Directors, with the knowledge of the Board of Directors, to
Komisaris; attend the Board of Commissioners’ Meeting;
6. Memberhentikan sementara anggota Direksi sesuai dengan 6. Temporarily dismiss members of the Board of Directors
ketentuan anggaran dasar Perseroan; within the provisions mentioned in the articles of
association;
7. Membentuk Komite Audit, mengangkat, dan memberhentikan 7. Establish an Audit Committee, appoint and dismiss its
anggotanya; members;
8. Menghadiri rapat gabungan Dewan Komisaris dan Direksi, 8. Attend joint meetings of the Board of Directors and Board
serta memberikan pandangan-pandangan terhadap hal-hal of Commissioners and provide views on the subject of
yang menjadi pokok bahasan rapat; serta the meeting; and
9. Melakukan pengawasan lainnya sepanjang tidak 9. Carry out other supervision as long as it does not conflict
bertentangan dengan perundang-undangan, peraturan yang with the applicable laws and regulations, the Articles of
berlaku, anggaran dasar, dan keputusan RUPS. Association, and the GMS resolutions.
Kewajiban Obligations
Kewajiban Dewan Komisaris meliputi hal-hal sebagai berikut: The Board of Commissioners obligations include the following:
1. Memberikan nasihat dan pandangan-pandangan kepada 1. Providing advice and views to the Board of Directors in
Direksi dalam pengurusan Perseroan; managing the Company;
2. Mengikuti kegiatan dan perkembangan Perseroan, serta 2. Following the activities and developments of
memberikan pendapat dan saran kepada RUPS mengenai the Company and providing opinions and suggestions to
setiap hal yang dianggap penting bagi kepengurusan dan the GMS regarding every matter deemed important for
kegiatan operasional Perseroan; the management and operational activities of the Company;
3. Meneliti dan menelaah laporan berkala dan Laporan 3. Analyzing and reviewing the periodic reports and annual
Tahunan yang disiapkan Direksi; reports prepared by the Board of Directors.
4. Melaporkan kepada Perseroan mengenai saham yang 4. Reporting to the Company regarding the shares they
dimilikinya dan/atau keluarganya pada Perseroan; and/or their family members own in the Company;
5. Memberikan laporan tentang tugas pengawasan terhadap 5. Providing a report on the task of supervising the Company’s
kinerja Perseroan dan pemberian nasihat kepada Direksi performance and providing advice to the Board of Directors
yang telah dilakukan kepada RUPS; that has been carried out to the GMS;
6. Membentuk Komite Audit; 6. Establishing the Audit Committee;
7. Mengusulkan Akuntan Publik untuk disetujui kepada 7. Propose a Public Accountant for approval of the GMS; and
RUPS; serta
8. Melaksanakan kewajiban lainnya dalam rangka tugas 8. Carrying out other obligations for supervisory duties
pengawasan dan pemberian nasihat sepanjang tidak and providing advice as long as it does not conflict with
bertentangan dengan perundang-undangan serta peraturan the prevailing laws and regulations in accordance with
yang berlaku sesuai anggaran dasar dan/atau keputusan the Articles of Association and/or the GMS resolutions.
RUPS.
Keputusan yang Memerlukan Persetujuan Decisions Requiring Approval from
Dewan Komisaris the Board of Commissioners
Dalam menjalankan fungsinya, Dewan Komisaris memiliki In performing its functions, the Board of Commissioners has
kewenangan untuk menyetujui berbagai keputusan strategis the authority to approve a number of the Company’s strategic
Perseroan, antara lain Rencana Kerja dan Anggaran Tahunan, decisions, including the Annual Work Plan and Budget,
Laporan Keuangan Tahunan, serta proses pengangkatan dan the Annual Financial Statements, as well as the appointment and
pemberhentian anggota Direksi sesuai dengan ketentuan dismissal of members of the Board of Directors in accordance
anggaran dasar. with the provisions of the articles of association.
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Rapat [ESG G-02] Meetings [ESG G-02]
Rapat Dewan Komisaris dilaksanakan secara berkala The Board of Commissioners holds regular meetings at least
sekurang-kurangnya 1 (satu) kali dalam 2 (dua) bulan, serta once every two (2) months, and joint meetings with the Board
rapat gabungan dengan Direksi minimal 1 (satu) kali dalam of Directors at least once every four (4) months. Throughout
4 (empat) bulan. Sepanjang tahun 2025, Dewan Komisaris 2025, the Board of Commissioners conducted 6 (six) internal
telah melaksanakan rapat internal sebanyak 6 (enam) kali dan meetings and 3 (three) joint meetings with the Board of
rapat gabungan dengan Direksi sebanyak 3 (tiga) kali. Informasi Directors. Information regarding the attendance frequency
terkait frekuensi kehadiran masing-masing anggota Dewan of each member of the Board of Commissioners at these
Komisaris dalam rapat tersebut diuraikan sebagai berikut: meetings is presented as follows:
Rapat Gabungan Dewan Komisaris
Rapat Internal Dewan Komisaris dan Direksi
Board of Commissioners Internal Meeting Joint Meeting of the Board of Commissioners
and Board of Directors
Nama Jabatan
Name Position Tingkat Tingkat
Jumlah Jumlah
Kehadiran Kehadiran
Rapat Kehadiran Rapat Kehadiran
Attendance Attendance
Total Attendance Total Attendance
Level Level
Meeting Meeting
(%) (%)
Komisaris Utama
Robby Yulianto President 6 6 100,00 3 3 100,00
Commissioner
Widjanarko Komisaris
6 3 50,00 3 3 100,00
Brotosaputro*) Commissioner
Komisaris
Charles D. Independen
6 6 100,00 3 3 100,00
Marpaung Independent
Commissioner
Komisaris
Maura Linda Independen
6 6 100,00 3 3 100,00
Sitanggang Independent
Commissioner
*) Efektif menjabat sebagai Komisaris sejak ditutupnya RUPS Tahunan pada 18 Juni 2025 dan sebelumnya menjabat sebagai Direktur.
*) Effective serves as a Commissioner since the closing of the Annual General Meeting of Shareholders on June 18, 2025, and previously served as a Director.
Agenda Rapat Meeting Agenda
Sepanjang tahun 2025, agenda rapat internal Dewan Komisaris Throughout 2025, the agenda of the Board of Commissioners
membahas terkait: internal meetings covered the following:
1. Perkembangan kinerja Perseroan dari berbagai perspektif. 1. The development of the Company’s performance from
different perspectives.
2. Penerapan praktik GCG yang efektif dan transparan. 2. The implementation of effective and transparent GCG practices.
3. Urgensi dalam menghadirkan produk-produk inovatif guna 3. The urgency of introducing innovative products in response
merespons dinamika kebutuhan dan tuntutan pasar yang to the market dynamic needs and demands throughout
terus berkembang sepanjang tahun 2025. 2025.
Agenda Rapat Dewan Komisaris Agenda of the Board of Commissioners and
dan Direksi Board of Directors Meetings
Sepanjang tahun 2025, Rapat Dewan Komisaris dan Direksi Throughout 2025, meetings of the Board of Commissioners and
membahas evaluasi kinerja Perseroan pada triwulan Board of Directors discussed the evaluation of the Company’s
sebelumnya, strategi optimalisasi penjualan produk yang performance in the previous quarter, strategies to optimize
diproduksi maupun didistribusikan, serta rencana investasi sales of both manufactured and distributed products, as well
dan pengembangan usaha. Selain itu, rapat juga mencakup as investment plans and business development initiatives. In
pembahasan terkait peluncuran produk baru dan penjajakan addition, the meetings also covered discussions on the launch
kerja sama strategis dengan pihak ketiga guna mendukung of new products and the exploration of strategic cooperation
pertumbuhan Perseroan secara berkelanjutan. with third parties to support the Company’s sustainable growth.
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Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Dewan Komisaris telah menjalankan Throughout 2025, the Board of Commissioners performed
tugas dan tanggung jawab dengan profesional sebagaimana its duties and responsibilities in a professional manner, as
diuraikan berikut: described below:
1. Memberikan persetujuan, nasihat, saran, serta 1. Provided approval, advice, suggestions, and
rekomendasi kepada Direksi atas keputusan strategis; recommendations to the Board of Directors on strategic
decisions;
2. Menyampaikan telaahan terkait analisis atas kinerja 2. Presented a review on to the analysis of the Company’s
Perseroan dan menyampaikan laporan tentang tugas performance and submitted a report on its supervisory
pengawasan kepada pemegang saham di dalam RUPS; duties to the shareholders at the GMS;
3. Melaksanakan rapat internal sebanyak 6 (enam) kali dan 3. Held 6 (six) internal meetings and 3 (three) joint meetings
rapat gabungan bersama Direksi sebanyak 3 (tiga) kali; with the Board of Directors.
4. Melaksanakan rapat gabungan bersama Komite Audit 4. Held joint meetings with the Audit Committee to discuss
dengan agenda pembahasan evaluasi kinerja Perseroan; the Company’s performance evaluation;
5. Melaksanakan Fungsi Nominasi dan Remunerasi dengan 5. Effectively implemented the Nomination and Remuneration
efektif; serta Function; and
6. Melakukan evaluasi atas kinerja Kantor Akuntan Publik 6. Evaluated the performance of the Public Accounting
tahun buku 2024 dan menunjuk Kantor Akuntan Publik atau Firm for the 2024 financial year and appointed a Public
Akuntan Publik untuk audit Laporan Keuangan tahun 2025 Accounting Firm or Certified Public Accountant for
dengan mempertimbangkan rekomendasi dari Komite the 2025 Financial Statements audit by considering
Audit Perseroan. the recommendations from the Audit Committee.
Pengembangan Kompetensi [ESG G-05] Competency Development [ESG G-05]
Perseroan memfasilitasi program pengembangan kompetensi The Company facilitates a competency development program
bagi Dewan Komisaris guna memperluas wawasan dan for the Board of Commissioners to broaden their knowledge
pengetahuan, khususnya dalam menjalankan fungsi and insights, particularly in performing their supervisory
pengawasan. Program tersebut dilaksanakan melalui berbagai functions. This program is conducted through a number of
kegiatan, seperti pelatihan, seminar, lokakarya, serta program activities, including training sessions, seminars, workshops, and
pengembangan profesional yang relevan dengan tugas professional development programs relevant to the duties and
dan tanggung jawab Dewan Komisaris. Sepanjang tahun responsibilities of the Board of Commissioners. Throughout
2025, anggota Dewan Komisaris tetap melakukan upaya 2025, Board of Commissioners members continued to engage
pengembangan kompetensi secara mandiri melalui berbagai in independent competency development efforts through
sumber pembelajaran yang relevan guna menjaga pemahaman relevant learning sources in order to maintain an understanding
terhadap perkembangan regulasi, dinamika industri, serta of regulatory developments, industry dynamics, and GCG
praktik GCG. practices.
Penilaian Kinerja Dewan Komisaris Performance Evaluation of
dan Komite Pendukung [ESG G-04] [GRI 2-18] the Board of Commissioners and
Supporting Committees [ESG G-04] [GRI 2-18]
Penilaian Kinerja Dewan Komisaris Performance Evaluation of
the Board of Commissioners
Prosedur Penilaian Kinerja Performance Evaluation Procedure
Dewan Komisaris menjalani penilaian kinerja secara kolegial The Board of Commissioners undergoes a collegial performance
melalui metode self-assessment yang dilakukan oleh evaluation through a self-assessment method conducted
masing-masing anggota. Evaluasi ini mengacu pada indikator individually by each member. This evaluation refers to
kerangka Balanced Scorecard untuk menilai efektivitas the Balanced Scorecard framework to measure the effectiveness
pelaksanaan fungsi pengawasan. Hasil penilaian disampaikan of the supervisory function. The results of the assessment
kepada pemegang saham dalam RUPS Tahunan sebagai dasar are submitted to the shareholders at the Annual GMS
pertimbangan dalam pengambilan keputusan dan tindak as a basis for consideration in decision-making and
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lanjut. Di sisi lain, pemegang saham juga menilai kinerja subsequent follow-up. Meanwhile, the shareholders
Dewan Komisaris secara kolektif melalui Laporan Pengawasan also evaluate the collective performance of the Board of
yang disampaikan dalam RUPS Tahunan. Commissioners through the Supervision Report presented at
the Annual GMS.
Kriteria Penilaian Kinerja Performance Evaluation Criteria
Dalam proses evaluasi, Dewan Komisaris dinilai berdasarkan In the evaluation process, the Board of Commissioners is
kerangka Balanced Scorecard yang mencakup 4 (empat) aspek assessed based on the Balanced Scorecard framework, which
utama, yaitu keuangan, konsumen (customer), proses bisnis covers 4 (four) main aspects: financial, customer, internal
internal, serta pembelajaran dan pertumbuhan. business processes, and learning and growth.
Hasil Penilaian Evaluation Results
Berdasarkan hasil penilaian, Dewan Komisaris dinilai telah Based on the assessment results, the Board of Commissioners
melaksanakan tugas dan tanggung jawabnya secara efektif is considered to have carried out its duties and responsibilities
dan profesional sesuai dengan pedoman kerja yang berlaku effectively and professionally in accordance with the applicable
sepanjang tahun 2025. work guidelines throughout 2025.
Penilaian Kinerja Komite Audit Performance Assessment of the Audit Committee
Per Desember 2025, Dewan Komisaris memiliki 1 (satu) komite As of December 2025, the Board of Commissioners has
pendukung, yaitu Komite Audit. Penilaian kinerja terhadap 1 (one) supporting committee, namely the Audit Committee.
komite ini dilakukan secara berkala untuk memantau efektivitas The performance of this committee is evaluated periodically
pelaksanaan tugas dan tanggung jawabnya. to monitor the effectiveness of its duties and responsibilities.
Kriteria Penilaian Assessment Criteria
Perseroan menggunakan kriteria penilaian Komite Audit yang The Company applies generally accepted criteria for evaluating
berlaku umum, yaitu kehadiran, dukungan komite terhadap the Audit Committee, which include attendance, the committee’s
implementasi GCG, efisiensi dan efektivitas kegiatan pelaporan support for the implementation of GCG, the efficiency and
keuangan dan manajemen risiko, jaminan atas tercukupinya effectiveness of financial reporting and risk management
proses dan operasi bisnis, serta kepatuhan pada peraturan. activities, assurance over the adequacy of business processes
and operations, and compliance with applicable regulations.
Hasil Penilaian Kinerja Performance Assessment Results
Di tahun 2025, Dewan Komisaris menilai bahwa Komite Audit In 2025, the Board of Commissioners deemed that the Audit
telah melaksanakan tugas, tanggung jawab, dan fungsinya Committee had performed its duties, responsibilities, and
secara profesional dan efektif. functions professionally and effectively.
Program Orientasi Orientation Program
Program orientasi bagi anggota Dewan Komisaris yang baru The orientation program for new members of the Board
bertujuan untuk memberikan gambaran mengenai Perseroan of Commissioners is designed to provide an overview of
sebagai upaya percepatan kontribusi dari anggota Dewan the Company, facilitating a faster and more effective contribution
Komisaris tersebut. Program ini juga dimaksudkan untuk from the incoming Commissioners. The program also aims to
memberikan gambaran umum atas rencana bisnis strategis provide a general understanding of the Company’s strategic
Perseroan, informasi mengenai kegiatan bisnis utama, serta business plans, information on key business activities, as well
tugas utama dan kegiatan Dewan Komisaris sesuai dengan as the main duties and activities of the Board of Commissioners
peraturan perundang-undangan yang berlaku. in accordance with applicable laws and regulations.
Sepanjang tahun 2025, Perseroan telah menyelenggarakan Throughout 2025, the Company organized an orientation
program orientasi bagi Bapak Widjanarko Brotosaputro yang program for Mr. Widjanarko Brotosaputro, who was appointed
diangkat sebagai Komisaris, efektif sejak ditutupnya RUPS as Commissioner, effective as of the closing of the Annual GMS
Tahunan pada 18 Juni 2025. on June 18, 2025.
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Direksi
Board of Directors
Direksi merupakan salah satu organ utama Perseroan yang The Board of Directors is one of the Company’s main organs
berfungsi sebagai pengelola perusahaan, termasuk memimpin, responsible for managing the Company, including leading,
memelihara, dan mengurus kekayaan perusahaan sesuai maintaining, and administering the Company’s assets in
dengan kepentingan dan tujuan yang telah ditetapkan. Dalam accordance with the Company’s predetermined interests and
pelaksanaan tugasnya, Direksi wajib mematuhi setiap peraturan objectives. In performing its duties, the Board of Directors shall
perundang-undangan yang berlaku dan mengutamakan prinsip comply with all applicable laws and regulations and uphold
kehati-hatian. the principle of prudence.
Pedoman Kerja Work Guidelines
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the Board of
mengacu pada Pedoman Kerja (Board Manual) yang telah Directors refers to the Board Manual, which was approved in
disahkan pada November 2016. Dokumen ini menjadi acuan November 2016. This document serves as a guideline for all
bagi seluruh anggota Direksi dalam menjalankan fungsi sebagai members of the Board of Directors in performing their roles
pengurus dan pengelola Perseroan yang harus bertindak secara as the Company’s administrators and managers, requiring
objektif. Pedoman kerja tersebut memuat antara lain: them to act objectively. The Board Manual, among others,
sets out the following:
1. Tugas dan Wewenang Direksi; 1. Board of Directors Duties and Authorities;
2. Kewajiban Direksi; 2. Board of Directors Obligations;
3. Etika Jabatan Direksi; 3. Board of Directors Code of Conducts;
4. Mekanisme Kerja Direksi; serta 4. Board of Directors Working Mechanism; and
5. Pembagian Tugas Direksi. 5. Division of Duties within the Board of Directors.
Pedoman kerja ini dapat diakses melalui situs web Perseroan. This Board Manual is accessible through the Company’s
Perseroan juga telah menyesuaikan pelaksanaan tugas dan website. The Company has also aligned the implementation
tanggung jawab Direksi agar selaras dengan ketentuan yang of the duties and responsibilities of the Board of Directors with
tercantum dalam POJK No. 33/2014. the provisions stipulated in OJK Regulation No. 33/POJK.04/2014.
Komposisi dan Masa Jabatan [GRI 2-8] Composition and Office Term [GRI 2-8]
Perubahan dalam komposisi Direksi Perseroan terjadi seiring Changes in the composition of the Board of Directors occurred
dengan pengalihan jabatan Bapak Widjanarko Brotosaputro following the transfer of Mr. Widjanarko Brotosaputro from his
dari Direktur menjadi Komisaris Perseroan. Dalam rangka position as Director to Commissioner. In order to strengthen
memperkuat struktur Direksi, pemegang saham mengangkat the structure of the Board of Directors, the shareholders
2 (dua) anggota Direksi baru, yaitu Bapak Antes Eko Prasetio appointed 2 (two) new members of the Board of Directors,
dan Ibu Sinta Lestari Ningsih. Pengangkatan tersebut telah namely Mr. Antes Eko Prasetio and Ms. Sinta Lestari Ningsih.
disahkan melalui keputusan RUPS Tahunan pada tanggal 18 These appointments were approved through resolutions of
Juni 2025. Dengan demikian, susunan Direksi Perseroan saat the Annual GMS held on June 18, 2025. Accordingly, the current
ini terdiri atas 1 (satu) Direktur Utama dan 4 (empat) Direktur. composition of the Board of Directors consists of 1 (one)
President Director and 4 (four) Directors.
Masa jabatan Direksi ditetapkan selama 5 (lima) tahun terhitung The office term of the members of the Board of Directors is
sejak tanggal pengesahan oleh RUPS. RUPS juga memiliki set at 5 (five) years commencing from the date of approval
kewenangan untuk memberhentikan setiap anggota Direksi by the GMS. The GMS also has the authority to dismiss any
sebelum masa jabatannya berakhir, dengan alasan yang jelas member of the Board of Directors prior to the expiration of their
dan sesuai dengan ketentuan peraturan perundang-undangan term of office, provided that such dismissal is based on clear
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yang berlaku. Komposisi Direksi Perseroan per 31 Desember reasons and conducted in accordance with applicable laws
2025 diuraikan sebagai berikut: and regulations. The composition of the Board of Directors as
of December 31, 2025 is as follows:
Nama Jabatan Dasar Pengangkatan Periode Menjabat
Name Position Basis of Appointment Office Term
Direktur Utama Akta No. 135/2025.
Lee Yan Gwan 2025–2030
President Director Deed No. 135/2025.
Direktur Akta No. 135/2025.
Yenfrino Gunadi 2025–2030
Director Deed No. 135/2025.
Direktur Akta No. 135/2025.
Bedjo Stefanus 2025–2030
Director Deed No. 135/2025.
Direktur Akta No. 135/2025.
Antes Eko Prasetio 2025–2030
Director Deed No. 135/2025.
Direktur Akta No. 135/2025.
Sinta Lestari Ningsih 2025–2030
Director Deed No. 135/2025.
Profil masing-masing anggota Direksi telah diungkapkan pada The profile of each member of the Board of Directors has been
bab Profil Perusahaan, sub bab Profil Direksi dalam Laporan disclosed in the Company Profile chapter, under the subchapter
Tahunan dan Laporan Keberlanjutan ini. of the Profile of the Board of Directors in this Annual Report and
Sustainability Report.
Tugas dan Tanggung Jawab, Duties, Responsibilities,
serta Wewenang as well as Authorities
Informasi mengenai tugas dan tanggung jawab, serta wewenang Information regarding the duties, responsibilities, and authorities
yang dijalankan oleh Direksi diuraikan sebagai berikut: exercised by the Board of Directors is described as follows:
1. Melakukan segala tindakan yang berkaitan dengan 1. Takes all actions related to the management and
pengurusan dan operasional Perseroan untuk kepentingan operations of the Company for the benefit of the Company
Perseroan sesuai dengan maksud dan tujuan Perseroan in accordance with the Company’s purposes and objectives
serta mewakili Perseroan, baik di dalam maupun di luar and represents the Company both inside and outside
pengadilan dengan batasan-batasan yang diatur dalam the court within the limits set out in the applicable laws
peraturan perundang-undangan yang berlaku, Anggaran and regulations, the Articles of Association and the GMS
Dasar, dan keputusan RUPS; resolutions;
2. Menetapkan kebijakan pengurusan dan operasional 2. Determining the Company’s management and operational
Perseroan; policies;
3. Mengatur ketentuan-ketentuan tentang kepegawaian 3. Regulating the provisions regarding the Company’s
Perseroan, termasuk penetapan gaji, pensiun, jaminan hari employment, including the determination of salaries,
tua dan penghasilan lain bagi pekerja Perseroan sesuai pensions, old-age benefits, and other income for
dengan peraturan perundang-undangan yang berlaku dan the Company’s employees in accordance with the prevailing
keputusan RUPS; laws and regulations and the resolutions of the GMS;
4. Mengangkat dan memberhentikan pekerja Perseroan 4. Appointing and dismissing the Company’s employees
berdasarkan peraturan Perseroan yang tunduk pada based on the Company’s regulations that are subject to
peraturan perundang-undangan yang berlaku; applicable laws and regulations;
5. Mengangkat dan memberhentikan Sekretaris Perusahaan 5. Appointing and dismissing the Corporate Secretary and/or
Perseroan dan/atau kepala satuan pengawasan internal; head of the internal audit unit; and
serta
6. Melakukan tindakan dan perbuatan hukum lainnya baik 6. Taking other legal actions both regarding the management
mengenai pengurusan maupun kepemilikan kekayaan and ownership of the Company’s assets, binding
Perseroan, mengikat Perseroan dengan pihak lain the Company with other parties and/or vice versa in
dan/atau pihak lain dengan Perseroan sesuai peraturan accordance with the applicable laws and regulations,
perundang-undangan yang berlaku, Anggaran Dasar, dan the Articles of Association, and the GMS resolutions.
keputusan RUPS.
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Pembagian Tugas dan Tanggung Jawab Division of Duties and Responsibilities
Perseroan telah menetapkan pembagian tugas dan tanggung The Company has established the allocation of duties and
jawab masing-masing anggota Direksi berdasarkan Pedoman responsibilities for each member of the Board of Directors
Kerja Direksi dan Dewan Komisaris (Board Manual) yang berlaku based on the Board of Directors and Board of Commissioners
sejak November 2016. Struktur pembagian tersebut dirancang Manual (Board Manual), which has been in effect since
untuk memperkuat koordinasi di seluruh lini organisasi serta November 2016. This allocation structure is designed to
mendorong pengelolaan yang profesional, transparan, dan strengthen coordination across all organizational lines
berorientasi pada penerapan prinsip-prinsip GCG. Informasi and to promote professional, transparent management
mengenai pembagian tugas dan tanggung jawab antar that adheres to the GCG principles. Information regarding
anggota Direksi diuraikan sebagai berikut: the division of duties and responsibilities among
the members of the Board of Directors is described as follows:
Departemen yang
Nama dan Jabatan Tugas dan Tanggung Jawab Dinaungi
Name and Position Duties and Responsibilities Departments Under
Supervision
Lee Yan Gwan 1. Memimpin dan bertanggung jawab atas pengurusan Perseroan sesuai dengan 1. Internal Auditor
Direktur Utama maksud dan tujuan Perseroan. 2. Pharmacovigilance
President Director 2. Menetapkan arah strategis, kebijakan utama, dan rencana kerja Perseroan.
3. Mengoordinasikan dan mengawasi pelaksanaan tugas seluruh anggota Direksi.
4. Bertanggung jawab atas kinerja Perseroan secara keseluruhan.
5. Mewakili Perseroan di dalam dan di luar pengadilan sesuai dengan Anggaran Dasar.
6. Memastikan penerapan prinsip GCG.
7. Mengarahkan dan mengendalikan operasi Perseroan sejalan dengan kebijakan yang
ada untuk mencapai tujuan pertumbuhan dan profitabilitas.
1. Lead and be responsible for the management of the Company in accordance with
the Company’s purposes and objectives.
2. Determine the Company’s strategic direction, key policies, and work plans.
3. Coordinate and supervise the implementation of duties of all members of the Board of
Directors.
4. Be responsible for the overall Company’s performance.
5. Represent the Company in and outside the court in accordance with the Articles of
Association.
6. Ensure the implementation of GCG principles.
7. Direct and control the Company's operations in line with existing policies to achieve
growth and profitability goals.
Yenfrino Gunadi 1. Memimpin, mengelola, dan mengendalikan direktorat umum untuk mencapai tujuan 1. Finance, Accounting, Tax
Direktur Perseroan termasuk kepegawaian (Human Resources), Information Technology (IT), 2. HRD
Director dan general affair. 3. IT
2. Memastikan penerapan tata kelola melalui pembinaan fungsi legal dan corporate 4. Legal
communication. 5. General Affairs
3. Memberikan masukan strategis guna meningkatkan kinerja dan daya saing Perseroan. 6. Corporate Communication
1. Lead, manage, and control the general directorate to achieve the Company's objectives,
including Human Resources, Information Technology (IT), and General Affairs.
2. Ensure the implementation of good governance by developing the legal and corporate
communications functions.
3. Provides strategic input to increase the Company’s performance and competitiveness.
Bedjo Stefanus 1. Merencanakan strategi produksi sesuai dengan visi dan misi Perseroan. 1. Plant Operation
Direktur 2. Memimpin, mengelola, dan mengendalikan Direktorat Produksi untuk mencapai tujuan 2. GMP Compliance
Director Perseroan, termasuk menangani segala aspek kegiatan produksi terutama dalam 3. Market Access
hal efisiensi dan optimalisasi utilisasi/penggunaan fasilitas produksi yang dimiliki
Perseroan, termasuk bertanggung jawab menyediakan produk yang bermutu sesuai
dengan kebutuhan Tim Pemasaran secara tepat waktu.
1. Plan production strategies in accordance with the Company's vision and mission.
2. Lead, manage, and control the Directorate of Production to achieve the Company's
objectives, including managing all aspects of production activities, particularly in
terms of efficiency and optimization of the utilization of the Company's production
facilities, including being responsible for providing quality products in accordance with
the Marketing Team's needs in a timely fashion.
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Departemen yang
Nama dan Jabatan Tugas dan Tanggung Jawab Dinaungi
Name and Position Duties and Responsibilities Departments Under
Supervision
Antes Eko Prasetio*) 1. Merumuskan dan melaksanakan strategi komersial Perseroan, meliputi pemasaran, 1. Sales and Marketing
Direktur penjualan, dan pengembangan usaha. 2. Regulatory Affairs
Director 2. Meningkatkan pendapatan dan memperluas pangsa pasar Perseroan. 3. Medical Affairs
3. Mengelola hubungan dengan pelanggan, mitra bisnis, dan pemangku kepentingan 4. Portfolio Planning
komersial. 5. Marketing
4. Mengidentifikasi peluang usaha dan inovasi produk atau layanan.
5. Memastikan kegiatan komersial selaras dengan strategi dan kebijakan Perseroan.
6. Mengoordinasikan kegiatan fungsi medical and regulatory affairs untuk memastikan
kepatuhan serta dukungan terhadap aktivitas komersial.
7. Memimpin pelaksanaan Divisi Aesthetic.
8. Merencanakan dan mengelola portofolio produk guna mendukung pertumbuhan dan
daya saing Perseroan.
1. Develops and implements the Company’s commercial strategies, including marketing,
sales, and business development.
2. Increases the Company’s revenue and expand its market share.
3. Manages relationships with customers, business partners, and commercial
stakeholders.
4. Identifies business opportunities and innovations in products or services.
5. Ensures that commercial activities are aligned with the Company’s strategies and
policies.
6. Coordinate Medical and Regulatory Affairs functions to ensure compliance and
support commercial activities.
7. Lead the implementation of the Esthetic Division.
8. Plan and manage the product portfolio to support the Company’s growth and
competitiveness.
Sinta Lestari Ningsih*) 1. Mengelola dan mengawasi fungsi keuangan, akuntansi, perpajakan, dan pendanaan 1. Finance, Accounting, Tax
Direktur Perseroan. 2. Purchasing
Director 2. Menyusun rencana keuangan, anggaran, dan Laporan Keuangan Perseroan. 3. Payroll
3. Memastikan kepatuhan terhadap standar akuntansi, peraturan perpajakan, serta 4. Commercial Excellence
ketentuan OJK dan regulator terkait.
4. Mengelola struktur permodalan, arus kas, dan risiko keuangan.
5. Menyediakan informasi dan analisis keuangan sebagai dasar pengambilan keputusan
Direksi.
1. Manages and oversees the Company’s finance, accounting, taxation, and funding
functions.
2. Prepares the Company’s financial plans, budgets, and Financial Statements.
3. Ensures compliance with accounting standards, tax regulations, as well as
the provisions of OJK and other relevant regulators.
4. Manages the capital structure, cash flow, and financial risks.
5. Provides financial information and analysis as a basis for the Board of Directors’
decision-making.
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective serves as of the closing of the Annual GMS on June 18, 2025.
Kewajiban Obligations
Kewajiban Direksi meliputi hal-hal sebagai berikut: The obligations of the Board of Directors include the following:
1. Mengusahakan dan menjamin terlaksananya usaha dan 1. Strive for and ensuring the implementation of
kegiatan operasional Perseroan sesuai dengan maksud the Company’s business and operational activities in
dan tujuan usaha Perseroan; accordance with the Company’s business purposes and
2. Membuat Daftar Pemegang Saham, Risalah RUPS, dan objectives;
Risalah Rapat Direksi; 2. Prepare a List of Shareholders, Minutes of GMS, and
3. Membuat Laporan Tahunan sebagai wujud Minutes of the Board of Directors Meetings;
pertanggungjawaban pengurusan dan kegiatan 3. Prepare an Annual Report as an accountability for
operasional Perseroan dan laporan-laporan lainnya yang the Company’s management and operational activities and
diwajibkan oleh instansi yang berwenang dan peraturan other reports required by the authorized institution and
perundang-undangan yang berlaku untuk disahkan RUPS; the applicable laws and regulations to be ratified by
the GMS;
4. Menyiapkan susunan organisasi Perseroan lengkap dengan 4. Prepare the Company’s organizational Structure complete
rincian tugasnya; with details of its duties;
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5. Memberikan penjelasan tentang segala hal yang ditanyakan 5. Explain all matters asked or requested by the Board of
atau yang diminta oleh Dewan Komisaris; serta Commissioners; and
6. Menjalankan kewajiban-kewajiban lainnya yang diatur 6. Carrying out other obligations as regulated in the Articles
dalam anggaran dasar, keputusan RUPS, serta peraturan of Association, GMS resolutions, as well as applicable laws
perundang-undangan yang berlaku. and regulations.
Rapat [ESG G-02] Meetings [ESG G-02]
Rapat Direksi dilaksanakan secara berkala sekurang-kurangnya The Board of Directors holds meetings regularly, at least once
1 (satu) kali setiap bulan, serta rapat gabungan dengan a month, and joint meetings with the Board of Commissioners
Dewan Komisaris minimal 1 (satu) kali dalam 4 (empat) bulan. at least once every 4 (four) months. Throughout 2025, the
Sepanjang tahun 2025, Direksi telah melaksanakan rapat Board of Directors held 12 (twelve) internal meetings and 3
internal sebanyak 12 (dua belas) kali dan rapat gabungan (three) joint meetings with the Board of Commissioners, with
dengan Dewan Komisaris sebanyak 3 (tiga) kali, dengan the attendance frequency of each member of the Board of
frekuensi kehadiran masing-masing anggota Direksi dalam Directors in these meetings set out as follows:
rapat tersebut diuraikan sebagai berikut:
Rapat Gabungan Dewan Komisaris
Rapat Internal Direksi dan Direksi
Board of Directors Internal Meeting Joint Meeting of the Board of Commissioners
and Board of Directors
Nama Jabatan
Name Position Tingkat Tingkat
Jumlah Jumlah
Kehadiran Kehadiran
Rapat Kehadiran Rapat Kehadiran
Attendance Attendance
Total Attendance Total Attendance
Level Level
Meeting Meeting
(%) (%)
Direktur Utama
Lee Yan Gwan 12 12 100,00 3 3 100,00
President Director
Direktur
Yenfrino Gunadi 12 12 100,00 3 3 100,00
Director
Direktur
Bedjo Stefanus 12 12 100,00 3 3 100,00
Director
Antes Eko Direktur
12 6 50,00 3 2 66,67
Prasetio*) Director
Sinta Lestari Direktur
12 6 50,00 3 2 66,67
Ningsih*) Director
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective serves as of the closing of the Annual GMS on June 18, 2025.
Agenda Rapat Meeting Agenda
Sepanjang tahun 2025, agenda rapat internal Direksi Throughout 2025, the agenda of the Board of Directors internal
membahas terkait: meetings covered, among others:
1. Rencana investasi dan ekspansi bisnis; 1. Investment and business expansion plans;
2. Strategi pengembangan serta peningkatan kualitas produk 2. Development strategies and improvement of the quality
yang dihasilkan, dibuat, atau didistribusikan oleh Perseroan; of products produced, manufactured, or distributed by the
Company;
3. Inovasi dalam pengembangan produk; serta 3. Innovation in product development; and
4. Optimalisasi kinerja dan pengembangan karyawan 4. Optimization of employee performance and development
yang menjadi satu-kesatuan yang tidak terpisahkan dari as an integral part of the Company, as well as efforts to
Perseroan, serta upaya penambahan sumber daya manusia increase Human Resources to strengthen the Company’s
untuk memperkuat tim kerja Perseroan. workforce.
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Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Direksi telah menjalankan tugas dan Throughout 2025, the Board of Directors carried out its duties
tanggung jawab dengan profesional antara lain sebagaimana and responsibilities in a professional manner, as described
diuraikan berikut: below:
1. Menyusun dan menyampaikan Laporan Pengelolaan 1. Prepared and submitted the Company’s Management
Perseroan kepada pemegang saham dalam pelaksanaan Report to the shareholders at the Annual GMS;
RUPS Tahunan;
2. Melaksanakan RUPS Luar Biasa dan RUPS Tahunan; 2. Held an Extraordinary GMS and an Annual GMS;
3. Melakukan pemeriksaan Laporan Keuangan Triwulanan 3. Reviewed the Quarterly and Annual Financial Statements
dan Tahunan bersama Unit Audit Internal dan auditor with the Internal Audit Unit and external auditors;
eksternal;
4. Menyusun kebijakan dan strategi bisnis Perseroan; 4. Developed Company’s policies and business strategies;
5. Melaksanakan rapat gabungan dengan Dewan Komisaris, 5. Held joint meetings with the Board of Commissioners,
serta meminta saran dan rekomendasi terkait kebijakan seeking advice and recommendations on the business
dan strategi bisnis yang telah disusun; serta policies and strategies that have been developed; and
6. Melakukan penilaian kinerja terhadap Sekretaris 6. Conducted performance assessment on the Corporate
Perusahaan dan Unit Audit Internal. Secretary and the Internal Audit Unit.
Pengembangan Kompetensi [ESG G-05] Competency Development [ESG G-05]
Perseroan memfasilitasi program pengembangan kompetensi The Company facilitates competency development programs
bagi Direksi guna memperluas wawasan dan pengetahuan, for members of the Board of Directors to broaden their insights
khususnya dalam menjalankan fungsi pengurusan dan and knowledge, particularly in carrying out their management
pengelolaan. Program tersebut dilaksanakan melalui berbagai and supervisory functions. These programs are implemented
kegiatan seperti pelatihan, seminar, lokakarya, serta program through a number of activities, including training sessions,
pengembangan profesional yang relevan dengan tugas dan seminars, workshops, and professional development programs
tanggung jawab Direksi. Sepanjang tahun 2025, anggota relevant to the duties and responsibilities of the Board of
Direksi tetap melakukan pengembangan kompetensi secara Directors. Throughout 2025, Board of Directors members
mandiri melalui pemantauan perkembangan regulasi, dinamika continued to engage in independent competency development
industri, serta praktik pengelolaan Perseroan yang relevan guna by monitoring regulatory developments, industry dynamics, and
mendukung pengambilan keputusan dan pelaksanaan fungsi relevant corporate management practices to support effective
pengurusan secara efektif. decision-making and the execution of management functions.
Penilaian Kinerja Direksi dan Performance Evaluation of
Organ Pendukung [ESG G-04] [GRI 2-18] the Board of Directors and
Supporting Organs [ESG G-04] [GRI 2-18]
Penilaian Kinerja Direksi Performance Evaluation of the Board of Directors
Prosedur dan Pihak Penilai Procedure and Assessors
Prosedur penilaian kinerja Direksi sama dengan Dewan The performance evaluation procedure of the Board of Directors
Komisaris, yaitu penilaian dilakukan secara kolegial melalui is the same as that of the Board of Commissioners, whereby
metode self-assessment yang dilakukan oleh masing-masing the evaluation is conducted collegially through a self-assessment
anggota. Evaluasi ini mengacu pada indikator kerangka method carried out by each member. This evaluation refers to
Balanced Scorecard untuk menilai efektivitas pelaksanaan the Balanced Scorecard framework to assess the effectiveness
tugas dan tanggung jawab terkait pengurusan dan pengelolaan of the performance of duties and responsibilities related to
Perseroan. Hasil penilaian disampaikan kepada pemegang the management and administration of the Company.
saham dalam RUPS Tahunan sebagai dasar pertimbangan The results of the evaluation are presented to the shareholders
dalam pengambilan keputusan dan tindak lanjut. Di sisi at the Annual GMS as a basis for consideration in decision-
lain, pemegang saham juga menilai kinerja Direksi secara making and follow-up actions. In addition, the shareholders
kolektif melalui Laporan Pengurusan dan Pengelolaan yang collectively assess the Board of Directors performance through
disampaikan dalam RUPS Tahunan. the Management and Administration Report presented at
the Annual GMS.
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Kriteria Penilaian Kinerja Performance Evaluation Criteria
Dalam proses evaluasi, Direksi dinilai berdasarkan kerangka In the evaluation process, the Board of Directors is assessed
Balanced Scorecard yang mencakup 4 (empat) aspek utama, based on the Balanced Scorecard framework, which
yaitu keuangan, konsumen (customer), proses bisnis internal, encompasses 4 (four) main aspects: financial, customer,
serta pembelajaran dan pertumbuhan. internal business processes, and learning and growth.
Hasil Penilaian Evaluation Results
Hasil evaluasi kinerja tahun 2025 menunjukkan bahwa Direksi The results of the 2025 performance evaluation indicate that
telah melaksanakan tugas dan tanggung jawabnya secara the Board of Directors has effectively carried out its duties and
efektif sesuai dengan Pedoman Kerja yang berlaku. responsibilities in accordance with the applicable Board Manual.
Penilaian Organ Pendukung Direksi Assessment of the Supporting Organs of the Board of Directors
Pelaksanaan tugas dan tanggung jawab Direksi didukung oleh The execution of the duties and responsibilities of the Board
2 (dua) organ pendukung, yaitu Sekretaris Perusahaan dan Unit of Directors is supported by 2 (two) supporting organs, namely
Audit Internal. Kedua organ tersebut menjalani evaluasi kinerja the Corporate Secretary and the Internal Audit Unit. Both
secara berkala untuk menilai pelaksanaan tugas dan tanggung organs are subject to periodic performance evaluations to
jawab, sekaligus memberikan masukan untuk peningkatan assess the execution of their duties and responsibilities, as well
efektivitas kinerja. Penilaian dilakukan berdasarkan kriteria as to provide input for improving performance effectiveness.
yang berlaku umum, antara lain pelaksanaan tugas dan The evaluation is conducted based on generally accepted
tanggung jawab, tingkat kehadiran dan partisipasi dalam rapat, criteria, including the fulfillment of duties and responsibilities,
ketepatan penyampaian laporan berkala, serta kualitas saran the level of attendance and participation in meetings,
dan rekomendasi yang diberikan kepada Direksi. the timeliness of periodic report submissions, and the quality of
advice and recommendations provided to the Board of Directors.
Sepanjang tahun 2025, Direksi menilai bahwa Sekretaris Throughout 2025, the Board of Directors deemed that
Perusahaan dan Unit Audit Internal telah melaksanakan tugas the Corporate Secretary and the Internal Audit Unit had performed
dan tanggung jawabnya dengan baik, profesional, dan sesuai their duties and responsibilities properly, professionally, and in
dengan standar tata kelola yang berlaku. accordance with applicable governance standards.
Komite di Bawah Direksi Committees Under the Board of Directors
Sampai dengan Desember 2025, Direksi belum memiliki komite As of December 2025, the Board of Directors had not established
di bawah Direksi, sehingga tidak ada informasi terkait yang any committees under its authority; therefore, no related information
diungkapkan dalam Laporan Tahunan dan Laporan Keberlanjutan ini. is disclosed in this Annual Report and Sustainability Report.
Program Orientasi Orientation Program
Program orientasi bagi anggota Direksi yang baru menjabat The orientation program for newly appointed members of
bertujuan untuk memberikan gambaran mengenai kondisi dan the Board of Directors is intended to provide an overview of
rencana strategis Perseroan. Program orientasi ini bertujuan the Company’s condition and strategic plans. This program
agar anggota Direksi yang baru diangkat dapat segera aims to ensure that newly appointed Directors can promptly
menyelaraskan tugas dan tanggung jawabnya dengan anggota align their duties and responsibilities with those of other
lain dalam menjalankan kegiatan pengelolaan Perseroan. members in carrying out the Company’s management activities.
Sepanjang tahun 2025, Perseroan menyelenggarakan program Throughout 2025, the Company conducted an orientation
orientasi bagi Bapak Antes Eko Prasetio dan Ibu Sinta Lestari program for Mr. Antes Eko Prasetio and Ms. Sinta Lestari
Ningsih yang diangkat sebagai Direksi, efektif sejak ditutupnya Ningsih, who were appointed as members of the Board of
RUPS Tahunan pada 18 Juni 2025. Directors, effective as of the closing of the Annual General
Meeting of Shareholders on June 18, 2025.
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Transparansi Informasi tentang
Dewan Komisaris dan Direksi
Transparency of Information on the Board of Commissioners
and Board of Directors
Kebijakan Nominasi dan Remunerasi Nomination and Remuneration Policy
Kebijakan Nominasi Dewan Komisaris dan Direksi Nomination Policy for the Board of Commissioners
[ESG G-06] [GRI 2-10] and Board of Directors [ESG G-06] [GRI 2-10]
Kebijakan nominasi bagi Dewan Komisaris dan Direksi The nomination policy for the Board of Commissioners and
ditetapkan untuk memastikan bahwa proses pemilihan dan the Board of Directors is established to ensure that the selection
pengangkatan dilaksanakan secara transparan, objektif, dan and appointment processes are conducted in a transparent
berlandaskan prinsip keadilan, dengan mempertimbangkan and objective manner and based on the principle of fairness,
kompetensi, integritas, serta kesesuaian dengan kebutuhan taking into account competence, integrity, and alignment with
Perseroan. Proses nominasi anggota Dewan Komisaris the Company’s needs. The nomination of members of the Board
merupakan kewenangan pemegang saham pengendali, of Commissioners falls under the authority of the controlling
sedangkan nominasi anggota Direksi dilaksanakan oleh Dewan shareholder, while the nomination of members of the Board of
Komisaris melalui Fungsi Nominasi dan Remunerasi. Perseroan Directors is carried out by the Board of Commissioners through
menilai setiap calon berdasarkan kriteria dan kualifikasi yang the Nomination and Remuneration Function. The Company
telah ditetapkan, sebagai berikut: assesses each candidate based on the predetermined criteria
and qualifications, as follows:
1. Integritas; 1. Integrity;
2. Dedikasi; 2. Dedication;
3. Pengalaman; serta 3. Experience; and
4. Pengetahuan di bidang usaha Perseroan. 4. Knowledge in the Company’s line of business.
Kebijakan Remunerasi Dewan Komisaris Remuneration Policy for the Board of
dan Direksi Commissioners and Board of Directors
Prosedur Remunerasi Remuneration Procedure
Remunerasi bagi Dewan Komisaris dan Direksi ditetapkan oleh The remuneration of the Board of Commissioners and
pemegang saham melalui RUPS Tahunan, dengan berpedoman the Board of Directors is determined by the shareholders
pada hasil kajian, penilaian kinerja, serta rekomendasi dari through the Annual GMS, with due regard to the results of
Fungsi Nominasi dan Remunerasi. Struktur, kebijakan, dan studies, performance evaluations, and recommendations from
besaran remunerasi yang diterima anggota Dewan Komisaris the Nomination and Remuneration Function. The remuneration
dan Direksi harus dievaluasi oleh Dewan Komisaris sebagai structure, policies, and amount received by members of the
pelaksana Fungsi Nominasi dan Remunerasi paling kurang Board of Commissioners and the Board of Directors must
1 (satu) kali dalam 1 (satu) tahun. be evaluated by the Board of Commissioners acting as the
Nomination and Remuneration Function at least once a year.
Dasar Penetapan Remunerasi [GRI 2-20] Basis for Remuneration Determination [GRI 2-20]
Dalam menetapkan remunerasi bagi Dewan Komisaris dan In determining the remuneration of the Board of Commissioners
Direksi, Perseroan senantiasa memperhatikan kebijakan and the Board of Directors, the Company consistently takes
internal dan ketentuan peraturan yang berlaku, dengan into account its internal policies and applicable regulatory
mempertimbangkan hal-hal berikut: provisions, while considering the following factors:
1. Remunerasi yang berlaku pada industri sesuai dengan 1. Remuneration applicable in the industry in accordance
kegiatan usaha Perseroan dan sesuai dengan skala usaha with the Company’s business activities and aligned with
dari Perseroan dalam industrinya serta kualifikasi dan the Company’s business scale within its industry, as well
pengalaman kerja anggota Direksi dan Dewan Komisaris; as the qualifications and work experience of members of
the Board of Directors and the Board of Commissioners;
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2. Tugas, tanggung jawab, dan wewenang anggota Direksi 2. Board of Directors and the Board of Commissioners members’
dan Dewan Komisaris; duties, responsibilities, and authorities of members;
3. Target kinerja atau kinerja masing-masing anggota Direksi 3. Performance targets or performance of each member of
dan/atau Dewan Komisaris; serta the Board of Directors and/or the Board of Commissioners;
and
4. Keseimbangan tunjangan antara yang bersifat tetap dan 4. The balance of benefits between fixed and variable
bersifat variabel. allowances.
Struktur Remunerasi Remuneration Structure
Perseroan menetapkan struktur remunerasi yang mencakup The Company determines a remuneration structure comprising
gaji, honorarium, insentif, dan/atau tunjangan yang bersifat salaries, honoraria, incentives, and/or allowances, which may be
tetap dan/atau variabel. Besaran remunerasi ditentukan fixed and/or variable in nature.The amount of remuneration is
berdasarkan indikator dan parameter yang disepakati bersama determined based on indicators and parameters mutually agreed
oleh Dewan Komisaris dan Direksi, dengan tetap mengacu upon by the Board of Commissioners and the Board of Directors,
pada kebijakan remunerasi yang berlaku. with due reference to the applicable remuneration policy.
Besaran Remunerasi [GRI 2-19] Remuneration Amount [GRI 2-19]
Jumlah remunerasi yang dibayarkan oleh Perseroan kepada The total remuneration paid by the Company to the Board of
Dewan Komisaris dan Direksi pada tahun 2025, diungkapkan Commissioners and the Board of Directors in 2025 is presented
sebagai berikut. as follows.
Rentang Remunerasi
(Bruto) Jumlah
Remuneration Range Total
(Gross)
Dewan Komisaris*)
Board of Commissioners*)
Di bawah Rp500 juta
3
Below Rp500 million
Di atas Rp500 juta
2
Above Rp500 million
Jumlah
5
Total
Direksi*) (termasuk Entitas Anak)
Board of Directors*) (including Subsidiaries)
Di bawah Rp1 miliar
-
Below Rp1 billion
Rp1 miliar – Rp2 miliar
7
Rp1 billion – Rp2 billion
Di atas Rp2 miliar
7
Above Rp2 billion
Jumlah
14
Total
*) Termasuk anggota Dewan Komisaris dan Direksi sebelum perubahan susunan berdasarkan Akta No. 135/2025.
*) Including members of the Board of Commissioners and the Board of Directors prior to the change in composition based on Deed No. 135/2025.
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Remunerasi dalam Bentuk Opsi Saham Remuneration in the Form of Stock Options
Tidak terdapat remunerasi yang diberikan dalam bentuk saham There was no remuneration in the form of shares granted to
kepada Dewan Komisaris dan Direksi selama tahun 2025. the Board of Commissioners and the Board of Directors
during 2025.
Hubungan Afiliasi Dewan Komisaris, Affiliate Relationships of the Board of
Direksi, serta Pemegang Saham Utama Commissioners, Board of Directors, and
dan Pengendali Major and Controlling Shareholders
Perseroan menjamin transparansi atas hubungan afiliasi The Company ensures transparency regarding affiliation
antara Dewan Komisaris, Direksi, serta pemegang saham relationships among the Board of Commissioners, the Board
utama dan pengendali guna mencegah terjadinya benturan of Directors, and the major and controlling shareholders
kepentingan serta memastikan penerapan prinsip-prinsip to prevent conflicts of interest and to ensure the objective
GCG secara objektif. Keterbukaan tersebut mencakup application of GCG principles. This disclosure covers both
hubungan kekeluargaan maupun hubungan keuangan sebagai family and financial relationships as part of the Company’s
bentuk komitmen Perseroan terhadap prinsip transparansi. commitment to transparency. It also clarifies that the Board
Keterbukaan ini juga menjelaskan bahwa Dewan Komisaris dan of Commissioners and the Board of Directors carry out their
Direksi melaksanakan tugas dan tanggung jawabnya secara duties and responsibilities independently, guided by the conflict
independen dengan berpedoman pada kebijakan pengelolaan of interest management policy, with a focus on oversight and
benturan kepentingan, serta berfokus pada pengawasan decision-making that is objective, accountable, and oriented
dan pengambilan keputusan yang objektif, akuntabel, dan toward the Company’s business sustainability.
berorientasi pada keberlanjutan usaha Perseroan.
Penjelasan mengenai hubungan afiliasi antara Dewan The explanation of affiliation relationships among the Board
Komisaris, Direksi, serta pemegang saham utama dan of Commissioners, the Board of Directors, and the major and
pengendali diuraikan sebagai berikut: controlling shareholders is presented as follows:
Hubungan Keluarga dengan: Hubungan Keuangan dengan:
Family Relationship with: Financial Relationship with:
Pemegang Pemegang
Saham Saham
Dewan
Direksi Utama dan Dewan Komisaris Direksi Utama dan
Nama Komisaris
Board of Pengendali Board of Board of Pengendali
Name Board of
Directors Major and Commissioners Directors Major and
Commissioners
Controlling Controlling
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Dewan Komisaris
Board of Commissioners
Robby Yulianto √ √ √ √ √ √
Widjanarko
√ √ √ √ √ √
Brotosaputro*)
Charles D. Marpaung √ √ √ √ √ √
Maura Linda Sitanggang √ √ √ √ √ √
Direksi
Board of Directors
Lee Yan Gwan √ √ √ √ √ √
Yenfrino Gunadi √ √ √ √ √ √
Bedjo Stefanus √ √ √ √ √ √
Antes Eko Prasetio*) √ √ √ √ √ √
Sinta Lestari Ningsih*) √ √ √ √ √ √
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective serves as of the closing of the Annual GMS on June 18, 2025.
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Keberagaman Komposisi Diversity in the Composition of
Dewan Komisaris dan Direksi [ESG G-01] the Board of Commissioners and
Board of Directors [ESG G-01]
Perseroan memperhatikan aspek keberagaman dalam komposisi The Company considers diversity aspects in the composition
Dewan Komisaris dan Direksi sejak tahap awal proses nominasi of the Board of Commissioners and the Board of Directors
yang dilakukan oleh Fungsi Nominasi dan Remunerasi, dengan from the early stages of the nomination process conducted by
mempertimbangkan kondisi serta kebutuhan Perseroan. Aspek the Nomination and Remuneration Function, taking into
keberagaman tersebut mencakup latar belakang profesional, account the Company’s condition and needs. These
pengalaman, keahlian, dan kesetaraan gender. Keberagaman diversity aspects include professional background,
dalam susunan organ utama ini diharapkan dapat memperkuat experience, expertise, and gender equality. Diversity in
efektivitas fungsi pengawasan dan pengambilan keputusan, the composition of these main organs is expected to
sekaligus mencerminkan penerapan prinsip-prinsip GCG, strengthen the effectiveness of supervision and decision-
khususnya prinsip kewajaran dan kesetaraan. Informasi making functions, while also reflecting the implementation of
mengenai keberagaman komposisi Dewan Komisaris dan GCG principles, particularly fairness and equality. Information
Direksi diuraikan sebagai berikut: regarding the diversity of the Board of Commissioners and
the Board of Directors is presented as follows:
Keberagaman Dewan Komisaris
Board of Commissioners Diversity
Nama dan Jabatan Kualifikasi Akademik Usia Jenis Kelamin
Name and Position Academic Qualifications Age Gender
Robby Yulianto Sarjana Ilmu Bisnis Internasional jurusan Manajemen, Auckland Institute of 44 tahun Pria
Komisaris Utama Business (2006).
President Commissioner
Bachelor of International Business majoring in Management from Auckland 44 years old Male
Institute of Business (2006).
Widjanarko Brotosaputro*) • Profesi Dokter, Universitas Tarumanagara (1991). 60 tahun Pria
Komisaris • Magister Ilmu Internasional Manajemen, Prasetya Mulya Business School
Commissioner (2002).
• Medical Profession, Universitas Tarumanagara (1991). 60 years old Male
• Master of International Management Science, Prasetya Mulya Business
School (2002).
Charles D. Marpaung • Doktorandus Akuntan, Universitas Indonesia (1981). 71 tahun Pria
Komisaris Independen • Master of Business Administration (“MBA”) jurusan Business & Finance,
Independent Commissioner Pittsburg State University (1988).
• Doctor of Philosophy (“PhD”) Monetary & International Finance, Oklahoma
State University (1993).
• Bachelor of Accountant from Universitas Indonesia (1981). 71 years old Male
• Master of Business Administration (“MBA”) in Business & Finance,
Pittsburg State University USA (1988).
• Doctor of Philosophy (“PhD”) in Monetary & International Finance,
Oklahoma State University USA (1993).
Maura Linda Sitanggang • Sarjana Farmasi, Institut Teknologi Bandung (1981). 67 tahun Wanita
Komisaris Independen • Apoteker, Institut Teknologi Bandung (1982).
Independent Commissioner • PhD, University of Bath UK (1988).
• Bachelor of Pharmacy, Institut Teknologi Bandung (1981). 67 years old Female
• Pharmacist, Institut Teknologi Bandung (1982).
• PhD, University of Bath, UK (1988).
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Keberagaman Direksi
Board of Directors Diversity
Nama dan Jabatan Kualifikasi Akademik Usia Jenis Kelamin
Name and Position Academic Qualifications Age Gender
Lee Yan Gwan Bachelor of Science in Commerce, Adventist University of the Philippines (1985). 63 tahun Pria
Direktur Utama Bachelor of Science in Commerce at Adventist University of the Philippines (1985). 63 years old Male
President Director
Yenfrino Gunadi Bachelor of Science in Business Administration, The Ohio State University-Fisher 40 tahun Pria
Direktur College of Business (2007).
Director
Bachelor of Science in Business Administration at the Ohio State University- Fisher 40 years old Male
College of Business (2007).
Bedjo Stefanus Sarjana Ilmu Farmasi, Surabaya. 62 tahun Pria
Direktur Bachelor of Pharmaceutical Sciences, Surabaya. 62 years old Male
Director
Antes Eko Prasetio*) Manajemen Bisnis, Universitas Katolik Atma Jaya dan Universitas Mercu Buana. 43 tahun Pria
Direktur Business Management, Universitas Katolik Atma Jaya and Universitas Mercu Buana. 43 years old Male
Director
Sinta Lestari Ningsih*) Pendidikan Ekonomi – Akuntansi, Universitas Tarumanagara. 43 tahun Wanita
Direktur Majoring in Economy – Accounting, Universitas Tarumanagara. 43 years old Female
Director
*) Efektif menjabat sejak ditutupnya RUPS Tahunan pada 18 Juni 2025.
*) Effective serves as of the closing of the Annual GMS on June 18, 2025.
Benturan Kepentingan Dewan Komisaris Conflict of Interest Between
dan Direksi [ESG G-09] [GRI 2-15] the Board of Commissioners
and Board of Directors [ESG G-09] [GRI 2-15]
Perseroan senantiasa memperhatikan pengelolaan benturan The Company consistently pays attention to the management
kepentingan guna memastikan bahwa pelaksanaan tugas dan of conflicts of interest to ensure that the execution of duties and
tanggung jawab setiap organ utama berjalan secara profesional, responsibilities by each key organ is carried out professionally,
independen, dan objektif. Oleh karena itu, Dewan Komisaris dan independently, and objectively. Accordingly, the Board of
Direksi diharapkan senantiasa mengedepankan hal-hal berikut: Commissioners and the Board of Directors are expected to
consistently prioritize the following:
1. Dewan Komisaris dan Direksi selalu mengutamakan 1. The Board of Commissioners and Board of Directors
kepentingan Perseroan dan secara aktif menghindari always prioritize the Company’s interests and actively
segala bentuk benturan kepentingan yang dapat merugikan avoid any form of conflict of interest that could harm
perusahaan; the Company;
2. Demi menjaga objektivitas dalam pengambilan keputusan, 2. To maintain objectivity in decision-making, the Board of
Dewan Komisaris dan Direksi secara konsisten menghindari Commissioners and Board of Directors consistently avoid
situasi yang dapat menimbulkan benturan kepentingan; situations that could lead to conflicts of interest;
3. Demi menjaga transparansi dan menghindari potensi konflik 3. To maintain transparency and avoid potential conflicts
kepentingan, seluruh anggota Dewan Komisaris dan Direksi of interest, all members of the Board of Commissioners
diwajibkan untuk mengungkapkan secara lengkap segala and Board of Directors are required to fully disclose any
bentuk hubungan yang dapat memengaruhi independensi relationships that could affect their independence and
dan objektivitas dalam pengambilan keputusan; serta objectivity in decision-making; and
4. Dewan Komisaris dan Direksi berkomitmen untuk menjaga 4. The Board of Commissioners and Board of Directors are
transparansi dalam proses pengambilan keputusan. Oleh committed to maintaining transparency in the decision
karena itu, segala potensi konflik akan diungkapkan secara making process. Therefore, any potential conflicts of
terbuka kepada seluruh pemangku kepentingan. interest will be disclosed openly to all stakeholders.
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Komite Audit
Audit Committee
Komite Audit merupakan organ pendukung Dewan Komisaris The Audit Committee is a supporting organ of the Board of
yang bertugas membantu pelaksanaan fungsi pengawasan Commissioners that has a duty in assisting the supervision
terhadap kinerja Direksi, serta memastikan pengelolaan of the Board of Directors’ performance and ensuring that
Perseroan berjalan sesuai prinsip GCG, nilai-nilai, etika, dan the Company’s management is conducted in accordance
ketentuan yang berlaku. Selain itu, Komite Audit berperan dalam with GCG principles, values, ethics, and applicable
memperkuat sistem pengendalian internal, meningkatkan regulations. In addition, the Audit Committee plays a role
transparansi pelaporan keuangan, dan menelaah efektivitas in strengthening the internal control system, improving
penugasan auditor eksternal. the transparency of financial reporting, and reviewing
the effectiveness of the external auditor’s engagement.
Pedoman Kerja Work Guidelines
Pelaksanaan tugas dan tanggung jawab Komite Audit The implementation of the duties and responsibilities of
berpedoman pada POJK No. 55/2015 tentang Pembentukan the Audit Committee refers to the POJK No. 55/2015 concerning
dan Pedoman Pelaksanaan Kerja Komite Audit. the Establishment and Implementation Guidelines of the Audit
Committee.
Komposisi dan Masa Jabatan Composition and Office Term
Sepanjang tahun 2025, terjadi perubahan keanggotaan Throughout 2025, there was a change in the Audit Committee
dalam Komite Audit dengan diangkatnya Bapak Vladimir composition with the appointment of Mr. Vladimir I. Pangemanan
I. Pangemanan dan Bapak Wiriprasto sebagai anggota and Mr. Wiriprasto as members of the Audit Committee,
Komite Audit yang efektif mulai 4 September 2025. Struktur effective from September 4, 2025. The structure of the Audit
keanggotaan Komite Audit tetap terdiri atas 1 (satu) Ketua, Committee continues to consist of 1 (one) Chairman, held by
yang dijabat oleh Komisaris Independen, yaitu Bapak Charles the Independent Commissioner, Mr. Charles D. Marpaung, and
D. Marpaung, serta 2 (dua) anggota independen yang memiliki 2 (two) independent members with expertise in finance and
keahlian di bidang keuangan dan akuntansi. Masa jabatan accounting. The office term for Audit Committee members
anggota Komite Audit mengikuti masa jabatan Dewan follows the office term of the Board of Commissioners, which
Komisaris, yaitu selama 5 (lima) tahun dan dapat diangkat is 5 (five) years, and they may be reappointed for 1 (one)
kembali untuk 1 (satu) periode berikutnya. Komposisi Komite additional term. The composition of the Audit Committee is as
Audit Perseroan diuraikan sebagai berikut: follows:
Nama Jabatan Dasar Pengangkatan Periode Menjabat
Name Position Basis of Appointment Office Term
Charles D. Marpaung Surat Keputusan Dewan Komisaris No. 002/PYFA-KOM/I/II/2025
tanggal 19 Februari 2025 tentang Perubahan Susunan Komite
Ketua Audit.
2025–2030
Chairman Board of Commissioners Decree No. 002/PYFA-KOM/I/II/2025
dated February 19, 2025 regarding Changes in the Composition
of the Audit Committee.
Vladimir I. Pangemanan Anggota Surat Keputusan Dewan Komisaris No. 006/PYFA-KOM/I/IX/2025
2025–2030
Member tanggal 1 September 2025 tentang Pengangkatan Anggota
Komite Audit.
Wiriprasto
Anggota Board of Commissioners’ Decree No. 006/PYFA-KOM/I/IX/2025
2025–2030
Member dated September 1, 2025, regarding the Change in the Audit
Committee Composition.
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Profil Anggota Komite Audit
Audit Committee Member Profile
Charles D. Ketua Komite Audit
Marpaung Chairman of the Audit Committee
Warga Negara Indonesia, berusia 71 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 71 Years Old, domiciled in Jakarta.
Dasar Pengangkatan / Legal Basis of Appointment:
Beliau diangkat sebagai Ketua Komite Audit berdasarkan Surat Keputusan Dewan Komisaris No. 002/PYFA-KOM/I/II/2025 tanggal
19 Februari 2025 tentang Perubahan Susunan Komite Audit.
He was appointed as the Chairman of the Audit Committee based on Board of Commissioners Decree No. 002/PYFA-KOM/I/II/2025 dated
February 19, 2025 regarding Changes in the Composition of the Audit Committee.
Profil beliau telah diungkapkan pada bab Profil Perusahaan, sub bab Profil Dewan Komisaris di dalam Laporan Tahunan dan Laporan Keberlanjutan ini.
His profile has been disclosed in the Company Profile chapter, under the Profile of the Board of Commissioners section in this Annual Report and
Sustainability Report.
Vladimir I.
Pangemanan
Anggota Komite Audit
Audit Committee Member
Warga Negara Indonesia, berusia 58 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 58 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Rangkap Jabatan di Perusahaan Lain
Legal Basis of Appointment: per 31 Desember 2025:
Pertama kali diangkat sebagai anggota Komite Audit Concurrent Positions in Other Companies as of
berdasarkan Surat No. 006/PYFA-KOM/I/IX/2025. December 31, 2025:
He was first appointed as a member of the Audit Per 31 Desember 2025, beliau tidak memiliki rangkap
Committee based on No. 006/PYFA-KOM/I/IX/2025. jabatan pada perusahaan lain di luar grup usaha
Perseroan.
As of December 31, 2025, he did not hold any concurrent
Riwayat Pendidikan / Sertifikasi: positions in other companies outside the Company’s
Educational Background / Certifications: business group.
Doktorandus Akuntan, Universitas Airlangga.
Bachelor of Accounting, Airlangga University. Hubungan Afiliasi:
Affiliation:
Pengalaman Kerja: Per 31 Desember 2025, beliau tidak memiliki hubungan
Work Experience: afiliasi dengan anggota Dewan Komisaris lainnya,
Memiliki pengalaman lebih dari 30 (tiga puluh) tahun anggota Direksi, serta pemegang saham utama dan
dalam bidang finansial dan akuntansi. pengendali, baik langsung maupun tidak langsung,
Has more than 30 (thirty) years of experience in sampai kepada pemilik individu.
finance and accounting. As of December 31, 2025, he has no affiliation with
other members of the Board of Commissioners, Board
of Directors, or the major and controlling shareholders,
either directly or indirectly, up to the individual owner
level.
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Wiriprasto Anggota Komite Audit
Audit Committee Member
Warga Negara Indonesia, berusia 55 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 55 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Rangkap Jabatan di Perusahaan Lain
Legal Basis of Appointment: per 31 Desember 2025:
Pertama kali diangkat sebagai anggota Komite Audit Concurrent Positions in Other Companies as of
berdasarkan Surat No. 006/PYFA-KOM/I/IX/2025. December 31, 2025:
He was first appointed as a member of the Audit Per 31 Desember 2025, beliau tidak memiliki rangkap
Committee based on No. 006/PYFA-KOM/I/IX/2025. jabatan pada perusahaan lain di luar grup usaha
Perseroan.
As of December 31, 2025, he did not hold any concurrent
Riwayat Pendidikan: positions in other companies outside the Company’s
Educational Background: business group.
• Sarjana Akuntansi, Universitas Advent Indonesia.
• Master of Business Administration (“MBA”),
University of Southern Queensland. Hubungan Afiliasi:
• Bachelor of Accounting, Advent Indonesia University. Affiliation:
• Master of Business Administration (“MBA”), Per 31 Desember 2025, beliau tidak memiliki hubungan
University of Southern Queensland. afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, serta pemegang saham utama dan pengendali,
Pengalaman Kerja: baik langsung maupun tidak langsung, sampai kepada
Work Experience: pemilik individu.
Memiliki pengalaman lebih dari 20 (dua puluh) tahun As of December 31, 2025, he has no affiliation with
dalam bidang finansial dan akuntansi. members of the Board of Commissioners, the Board of
Has more than 20 (twenty) years of experience in Directors, or the major and controlling shareholders,
finance and accounting. either directly or indirectly, up to the Individual
owner level.
Independensi Independence
Independensi merupakan syarat utama bagi Komite Audit Independence is a fundamental requirement for the Audit
dalam menjalankan perannya. Setiap anggota wajib bersikap Committee in carrying out its role. Each member is required to
independen, objektif, dan profesional dalam melaksanakan act independently, objectively, and professionally in performing
tugasnya. Tingkat independensi Komite Audit dijamin melalui their duties. The Audit Committee’s independence is ensured
penunjukan Komisaris Independen Perseroan sebagai through the appointment of the Company’s Independent
Ketua Komite Audit, serta melalui pemenuhan aspek-aspek Commissioner as the Chairman of the Audit Committee, as well
independensi berikut: as by fulfilling the following independence aspects:
Aspek Independensi Charles D. Vladimir I.
Wiriprasto
Indepence Aspect Marpaung Pangemanan
Tidak memiliki hubungan afiliasi dengan pemegang saham utama atau
pengendali Perseroan. √ √ √
Has no affiliation with the major and controlling shareholder.
Tidak memiliki hubungan afiliasi dengan anggota Direksi dan/atau Dewan
Komisaris Perseroan.
√ √ √
Has no affiliation with members of the Board of Directors and/or Board of
Commissioners.
Tidak memiliki hubungan afiliasi dengan Perseroan.
√ √ √
Has no affiliation with the Company.
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung
jawab untuk merencanakan, memimpin, mengendalikan, atau mengawasi
kegiatan Perseroan dalam waktu 6 (enam) bulan terakhir sebelum pertama kali
ditunjuk sebagai Komisaris Independen. √ √ √
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise the activities of the Company within the last 6 (six) months
before being appointed as Independent Commissioner for the first time.
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Aspek Independensi Charles D. Vladimir I.
Wiriprasto
Indepence Aspect Marpaung Pangemanan
Tidak memiliki saham, baik langsung maupun tidak langsung, pada Perseroan.
√ √ √
Does not own shares either directly or indirectly in the Company.
Tidak memiliki hubungan usaha, baik langsung maupun tidak langsung,
yang berkaitan dengan kegiatan usaha Perseroan.
√ √ √
Does not have a business relationship, either directly or indirectly, related to
the Company’s business activities.
Tugas dan Tanggung Jawab Duties and Responsibilities
Informasi mengenai tugas dan tanggung jawab Komite Audit Information regarding the duties and responsibilities of
diuraikan sebagai berikut: the Audit Committee is described as follows:
1. Melakukan penelaahan atas informasi keuangan yang 1. Review financial information to be released by
akan dikeluarkan Perseroan kepada publik dan/atau the Company to the public and/or regulatory authorities,
pihak otoritas, antara lain Laporan Keuangan, proyeksi, including Financial Statements, projections, and other
dan laporan lainnya terkait dengan informasi keuangan reports related to the Company’s financial information;
Perseroan;
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Review compliance with laws and regulations related to
perundang-undangan yang berhubungan dengan kegiatan the Company’s activities;
Perseroan;
3. Memberikan pendapat independen dalam hal terjadi 3. Provide independent opinions in cases of disagreement
perbedaan pendapat antara manajemen dan akuntan atas between the Management and accountants regarding
jasa yang diberikannya; the services provided;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Provide recommendations to the Board of Commissioners
mengenai penunjukan akuntan yang didasarkan pada regarding the appointment of accountants, based on
independensi, ruang lingkup penugasan, dan imbalan jasa; independence, scope of engagement, and fees;
5. Melakukan penelaahan atas pelaksanaan pemeriksaan 5. Review the implementation of internal audit activities and
oleh auditor internal dan mengawasi pelaksanaan tindak supervise the follow-up actions taken by the Board of
lanjut oleh Direksi Perseroan atas temuan auditor internal; Directors on internal audit findings;
6. Melakukan penelaahan terhadap aktivitas pelaksanaan 6. Review the risk management activities carried out by
manajemen risiko yang dilakukan oleh Direksi Perseroan; the Board of Directors;
7. Menelaah pengaduan yang berkaitan dengan proses 7. Examine complaints related to the Company’s accounting
akuntansi dan pelaporan keuangan Perseroan; and financial reporting processes;
8. Menelaah dan memberikan saran kepada Dewan Komisaris 8. Review and provide advice to the Board of Commissioners
Perseroan terkait dengan adanya potensi benturan regarding potential conflicts of interest within
kepentingan Perseroan; serta the Company; and
9. Menjaga kerahasiaan dokumen, data dan informasi 9. Maintain the confidentiality of the Company’s documents,
Perseroan. data, and information.
Wewenang Authorities
Dalam menjalankan fungsinya, Komite Audit diberikan In carrying out its functions, the Audit Committee is granted
sejumlah wewenang, yang diuraikan sebagai berikut: certain authorities, which are described as follows:
1. Memiliki hak memasuki halaman, bangunan, atau tempat 1. Has the right to enter the premises, buildings, or other
lainnya yang dipergunakan atau dikuasai Perseroan places used or controlled by the Company and examine all
dan memeriksa semua catatan, pembukuan, dokumen records, books, and other administrative documents at any
administratif lainnya setiap saat pada jam kerja; time during working hours;
2. Memiliki hak untuk meminta penjelasan Direksi atas 2. Has the right to request explanations from the Board of
semua pertanyaan Komite Audit sepanjang pertanyaan Directors regarding any questions of the Audit Committee
tersebut sesuai tugas Komite Audit; as long as the questions are within the scope of
the Committee’s duties;
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3. Mendapatkan advis dan saran profesional dan independen 3. To obtain professional and independent advice and
dari para ahli di luar Perseroan atas biaya Perseroan recommendations from experts outside the Company at
sepanjang hal itu sesuai dengan dan dalam rangka the Company’s expense, as long as it is in accordance with
melaksanakan tugasnya; and in the context of carrying out its duties;
4. Merekomendasikan penunjukan auditor eksternal; 4. To recommend the appointment of external auditors;
5. Menelaah dan mengkaji Laporan Keuangan, termasuk 5. To review and examine the Financial Statements, including
Laporan Keuangan Interim dan Laporan Tahunan; Interim Financial Statements and the Annual Report;
6. Memastikan kebijakan-kebijakan Perseroan patuh 6. To ensure the Company’s policies comply with capital
pada peraturan perundang-undangan pasar modal dan market regulations and other applicable laws and
peraturan perundang-undangan lainnya; serta regulations; and
7. Melakukan penyelidikan khusus yang masih dalam lingkup 7. To conduct special investigations within the scope of its
tugasnya atas perintah Dewan Komisaris. duties upon the instructions of the Board of Commissioners.
Rapat Meetings
Komite Audit wajib melaksanakan rapat internal paling sedikit The Audit Committee is required to hold internal meetings at
1 (satu) kali dalam 3 (tiga) bulan dan setiap waktu bila least once every 3 (three) months and additionally whenever
dipandang perlu oleh Ketua Komite atau Dewan Komisaris deemed necessary by the Chairman of the Committee or
dan dihadiri ½ (setengah) anggota komite. Adapun tingkat the Board of Commissioners, with at least 1/2 (half) of
kehadiran rapat Komite Audit sepanjang tahun 2025 diuraikan the committee members in attendance. The attendance of
sebagai berikut: the Audit Committee meetings throughout 2025 is presented
as follows:
Jumlah Tingkat Kehadiran
Nama Jabatan Jumlah Rapat
Kehadiran Attendance Level
Name Position Total Meeting
Total Attendance (%)
Ketua
Charles D. Marpaung 4 4 100,00
Chairman
Anggota
Vladimir I. Pangemanan 4 4 100,00
Member
Anggota
Wiriprasto 4 4 100,00
Member
Agenda Rapat Meeting Agenda
Sepanjang tahun 2025, agenda rapat Komite Audit membahas Throughout 2025, the agenda of the Audit Committee meetings
terkait: covered the following topics:
1. Menelaah efektivitas pelaksanaan audit internal serta 1. Reviewed the effectiveness of the implementation
menyusun Rencana Kerja Audit untuk periode selanjutnya; of internal audit and prepare the Audit Work Plan for
the subsequent period;
2. Mengkaji hasil audit auditor eksternal atas Laporan 2. Reviewed the results of the external auditor’s audit of
Keuangan tahun buku 2024; the Financial Statements for the financial year 2024;
3. Merekomendasikan kepada Dewan Komisaris penunjukan 3. Provided recommendation to the Board of Commissioners
auditor eksternal untuk audit Laporan Keuangan per the appointment of an external auditor for the audit of
31 Desember 2025; serta the Financial Statements as of December 31, 2025; and
4. Mengevaluasi implementasi manajemen risiko serta 4. Evaluated the implementation of risk management and
kepatuhan terhadap ketentuan hukum dan regulasi atas compliance with legal and regulatory provisions concerning
isu-isu strategis Perseroan. the Company’s strategic issues.
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Komite Audit telah menjalankan Throughout 2025, the Audit Committee carried out its duties
tugas dan tanggung jawab dengan profesional sebagaimana and responsibilities professionally, as described below:
diuraikan berikut:
1. Menyelenggarakan rapat internal Komite Audit sebanyak 1. Held 4 (four) Audit Committee internal meetings;
4 (empat) kali;
2. Mengawasi proses audit Laporan Keuangan Tahunan oleh 2. Supervised the audit process of the Annual Financial
auditor eksternal; Statements by the external auditors;
3. Melakukan koordinasi dan diskusi bersama audit eksternal; 3. Coordinated and held discussions with external auditors;
4. Melaksanakan tugas khusus lainnya yang diberikan oleh 4. Carried out other special tasks assigned by the Board of
Dewan Komisaris; dan Commissioners; and
5. Melakukan evaluasi berkala terhadap Laporan Manajemen 5. Conducted regular evaluations of the Monthly, Quarterly,
Bulanan, Triwulanan, dan Tahunan. and Annual Management Reports.
Pengembangan Kompetensi Competency Development
Perseroan memfasilitasi program pengembangan kompetensi The Company facilitates competency development programs
bagi anggota Komite Audit untuk memperluas wawasan dan for members of the Audit Committee to broaden their insights
pengetahuan, khususnya dalam menjalankan proses audit, and knowledge, particularly in carrying out the audit process and
serta meningkatkan kapabilitas dalam mengawasi penerapan enhancing their capabilities in supervising the implementation
sistem pengendalian internal dan manajemen risiko. Program of internal control systems and risk management. These
ini diselenggarakan melalui berbagai kegiatan, termasuk programs are conducted through a number of activities,
pelatihan, seminar, lokakarya, dan program pengembangan including training sessions, seminars, workshops, and other
profesional lainnya yang sesuai dengan tugas dan tanggung professional development programs relevant to the duties and
jawab Komite Audit. responsibilities of the Audit Committee.
Sepanjang tahun 2025, anggota Komite Audit tidak mengikuti Throughout 2025, members of the Audit Committee did
program pengembangan kompetensi yang secara khusus not participate in any competency development programs
diselenggarakan dengan topik tertentu. Namun demikian, specifically organized on particular topics. However, the Audit
Komite Audit tetap melakukan pengembangan kompetensi Committee continued to carry out self-directed competency
secara mandiri sesuai dengan kebutuhan masing-masing development in accordance with the individual needs of each
anggota. member.
Fungsi Nominasi dan Remunerasi
Nomination and Remuneration Function
Hingga akhir tahun 2025, Perseroan belum membentuk Komite As of the end of 2025, the Company has not established
Nominasi dan Remunerasi dengan mempertimbangkan a Nomination and Remuneration Committee, taking into
kebutuhan, kompleksitas usaha, serta struktur organisasi account the Company’s needs, business complexity,
yang ada. Sebagai alternatif mekanisme tata kelola, Perseroan and existing organizational structure. As an alternative
memberikan mandat kepada Dewan Komisaris untuk governance mechanism, the Company mandates the Board of
menjalankan fungsi nominasi dan remunerasi sebagaimana Commissioners to carry out the nomination and remuneration
diatur dalam POJK No. 34/2014 tentang Komite Nominasi dan functions as regulated under POJK No. 34/2014 concerning
Remunerasi bagi Emiten atau Perusahaan Publik. Penugasan Nomination and Remuneration Committees for Issuers or
ini memastikan bahwa seluruh proses terkait penetapan, Public Companies. This assignment ensures that all processes
evaluasi, dan pengelolaan kebijakan nominasi dan remunerasi related to the establishment, evaluation, and management
tetap berada dalam koridor regulasi yang berlaku. of nomination and remuneration policies remain within
the applicable regulatory framework.
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
Keputusan tersebut diambil untuk menjamin terselenggaranya This decision is made to ensure that the nomination and
proses nominasi dan remunerasi yang transparan, objektif, remuneration processes are conducted transparently,
dan berlandaskan prinsip-prinsip GCG. Melalui mekanisme objectively, and based on GCG principles. Through this
ini, Dewan Komisaris menjalankan pengawasan secara efektif mechanism, the Board of Commissioners effectively supervise
atas prosedur penunjukan dan pengembangan anggota the procedures for the appointment and development of
Dewan Komisaris serta Direksi, termasuk penetapan struktur members of the Board of Commissioners and the Board
remunerasi yang proporsional dan kompetitif. Pendekatan ini of Directors, including the determination of a proportional
menegaskan komitmen Perseroan untuk memastikan bahwa and competitive remuneration structure. This approach
kebijakan remunerasi mendukung pencapaian tujuan jangka underscores the Company’s commitment to ensuring that
panjang, mendorong kinerja yang bertanggung jawab, serta remuneration policies support long-term objectives, promote
sejalan dengan strategi pertumbuhan berkelanjutan Perseroan. responsible performance, and align with the Company’s
sustainable growth strategy.
Pedoman Kerja Work Guidelines
Fungsi Nominasi dan Remunerasi menjalankan tugas The Nomination and Remuneration Function performs its duties
dan tanggung jawab merujuk POJK No. 34/2014, serta and responsibilities in accordance with POJK No. 34/2014,
Surat Keputusan Dewan Komisaris PT Pyridam Farma Tbk as well as the Decision of the Board of Commissioners of
No. 001/PYFA-KOM/I/II/2025 tentang Penetapan Pedoman PT Pyridam Farma Tbk No. 001/PYFA-KOM/I/II/2025
Fungsi Nominasi dan Remunerasi PT Pyridam Farma Tbk. concerning the Determination of Guidelines for the Nomination
and Remuneration Function of PT Pyridam Farma Tbk.
Tugas dan Tanggung Jawab Duties and Responsibilities
Informasi mengenai tugas dan tanggung jawab dari Fungsi Information regarding the duties and responsibilities of
Nominasi dan Remunerasi diuraikan sebagai berikut: the Nomination and Remuneration Function is described as
follows:
Fungsi Nominasi Nomination Function
Dalam melaksanakan fungsi nominasi, Dewan Komisaris In performing the nomination function, the Board of
memiliki tugas dan tanggung jawab sebagai berikut: Commissioners has the following duties and responsibilities:
1. Melaksanakan penyusunan mengenai: 1. To carry out the preparation of:
a. Komposisi jabatan anggota Direksi dan/atau anggota a. The composition of the Board of Directors and/or
Dewan Komisaris; the Board of Commissioners members;
b. Kebijakan dan kriteria yang dibutuhkan dalam proses b. Policies and criteria required in the nomination
nominasi; dan process; and
c. Kebijakan evaluasi kinerja bagi anggota Direksi c. Performance evaluation policies for members of
dan/atau anggota Dewan Komisaris; the Board of Directors and/or the Board of Commissioners.
2. Melakukan penilaian kinerja anggota Direksi dan/atau 2. To conduct performance evaluation of members of the
anggota Dewan Komisaris berdasarkan tolak ukur yang Board of Directors and/or the Board of Commissioners
telah disusun sebagai bahan evaluasi; based on established benchmarks as evaluation materials;
3. Menyusun program pengembangan kemampuan anggota 3. To develop competency development programs for
Direksi dan/atau anggota Dewan Komisaris; serta members of the Board of Directors and/or the Board of
Commissioners; and
4. Memberikan usulan calon yang memenuhi syarat sebagai 4. To propose qualified candidates for the Board of Directors
anggota Direksi dan/atau anggota Dewan Komisaris untuk and/or Board of Commissioners to be submitted to
disampaikan kepada RUPS. the GMS.
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Fungsi Remunerasi Remuneration Function
Dalam melaksanakan fungsi remunerasi, Dewan Komisaris In performing the remuneration function, the Board of
memiliki tugas dan tanggung jawab untuk melaksanakan Commissioners has the duties and responsibilities to prepare
penyusunan mengenai: the following:
1. Struktur remunerasi bagi anggota Direksi dan/atau 1. The remuneration structure for members of the Board of
anggota Dewan Komisaris; Directors and/or the Board of Commissioners;
2. Kebijakan atas remunerasi bagi anggota Direksi dan/atau 2. The remuneration policies for members of the Board of
anggota Dewan Komisaris. serta Directors and/or the Board of Commissioners; and
3. Besaran atas remunerasi bagi anggota Direksi dan/atau 3. The remuneration amounts for members of the Board of
anggota Dewan Komisaris. Directors and/or the Board of Commissioners.
Rapat Meetings
Dewan Komisaris dalam menjalankan Fungsi Nominasi dan The Board of Commissioners, in carrying out the Nomination
Remunerasi wajib menyelenggarakan rapat dengan agenda and Remuneration Function, is required to hold meetings
tentang nominasi dan/atau remunerasi sesuai dengan peraturan with agendas related to nomination and/or remuneration
perundang-undangan yang berlaku. Pelaksanaan rapat tersebut in accordance with applicable laws and regulations. Such
dilakukan secara berkala paling kurang 1 (satu) kali dalam meetings are held periodically, at least once every 4 (four)
4 (empat) bulan. Rapat hanya dapat diselenggarakan apabila months. Meetings may only be convened if attended by a
dihadiri mayoritas dari jumlah anggota Dewan Komisaris serta majority of the total members of the Board of Commissioners,
salah satu dari mayoritas anggota Dewan Komisaris tersebut and at least one of the majority members present must be an
merupakan Komisaris Independen. Independent Commissioner.
Sepanjang tahun 2025, pelaksanaan Fungsi Nominasi dan The implementation of the Nomination and Remuneration
Remunerasi dilakukan melalui Rapat Internal Dewan Komisaris. Function throughout 2025 was carried out through Board of
Commissioners Internal Meetings.
Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Fungsi Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration Function
dijalankan secara baik dan profesional oleh Dewan Komisaris. was carried out properly and professionally by the Board of
Fungsi ini meliputi pengusulan nominasi anggota baru Dewan Commissioners. This function includes proposing nominations
Komisaris dan Direksi, serta pengajuan dan penetapan for new members of the Board of Commissioners and
remunerasi bagi kedua organ utama tersebut. the Board of Directors, as well as submitting and determining
the remuneration for both key organs.
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan merupakan individu atau penanggung The Corporate Secretary is an individual or head of a work
jawab unit kerja yang menjalankan fungsi kesekretariatan unit responsible for carrying out the Company’s secretarial
perusahaan. Peran Sekretaris Perusahaan sangat penting dalam functions. The role of the Corporate Secretary is crucial in
memperlancar koordinasi antara Dewan Komisaris dan Direksi, facilitating coordination between the Board of Commissioners
sekaligus berfungsi sebagai penghubung antara Perseroan and the Board of Directors, while also serving as a liaison
dengan pemegang saham dan pemangku kepentingan. between the Company and its shareholders and stakeholders.
Keberadaan Sekretaris Perusahaan juga memastikan The presence of the Corporate Secretary also ensures
pemenuhan seluruh ketentuan peraturan perundang- compliance with all applicable laws and regulations. As
undangan yang berlaku. Sebagai organ pendukung Direksi, a supporting organ of the Board of Directors, the Corporate
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Good Corporate Governance Sustainability Report
Sekretaris Perusahaan berkontribusi menjaga citra Perseroan Secretary contributes to maintaining the Company’s image and
serta mewakili Direksi dalam setiap kegiatan komunikasi represents the Board of Directors in all external communication
eksternal, khususnya dengan regulator, investor, dan pemangku activities, particularly with regulators, investors, and other
kepentingan lainnya. stakeholders.
Pedoman Kerja Work Guidelines
Sekretaris Perusahaan menjalankan peran, tugas, dan tanggung The Corporate Secretary performs the roles, duties, and
jawab berpedoman pada POJK No. 35/2014 tentang Sekretaris responsibilities in accordance with POJK No. 35/2014
Perusahaan Emiten atau Perusahaan Publik. concerning Corporate Secretaries of Issuers or Public
Companies.
Profil Sekretaris Perusahaan Corporate Secretary Profile
Sepanjang tahun 2025, tidak terdapat perubahan dalam jabatan Throughout 2025, there was no change in the Corporate
Sekretaris Perusahaan. Jabatan tersebut tetap dipegang oleh Secretary position. The position continued to be held by
Herdiasti Anggitya Dwisani, sebagaimana ditetapkan dalam Herdiasti Anggitya Dwisani, as stipulated in the Board of
Surat Keputusan Direksi No. 109/PYFADIR/E/VIII/2024 tentang Directors’ Decree No. 109/PYFADIR/E/VIII/2024 concerning
Pemberhentian dan Pengangkatan Sekretaris Perusahaan the Dismissal and Appointment of the Corporate Secretary
tertanggal 20 Agustus 2024 (“Surat No. 109/2024”). Informasi dated August 20, 2024 (“Decree No. 109/2024”). The complete
lengkap mengenai profil Sekretaris Perusahaan diuraikan profile of the Corporate Secretary is presented as follows:
sebagai berikut:
Herdiasti
Anggitya Dwisani Sekretaris Perusahaan
Corporate Secretary
Warga Negara Indonesia, berusia 32 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 32 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Rangkap Jabatan di Perusahaan Lain
Legal Basis of Appointment: per 31 Desember 2025:
Surat No. 109/2024. Concurrent Positions in Other Companies as of
Decree No. 109/2024. December 31, 2025:
Per 31 Desember 2025, beliau tidak memiliki rangkap jabatan
Riwayat Pendidikan: pada perusahaan lain di luar grup usaha Perseroan.
Educational Background:
As of December 31, 2025, he did not hold any concurrent
• Sarjana Hukum, Universitas Katolik Atma Jaya (2015). positions in other companies outside the Company’s
• Magister Ilmu Hukum, Universitas Pelita Harapan business group.
(2025).
• Bachelor of Laws, Universitas Katolik Atma Jaya (2015).
Hubungan Afiliasi:
• Master of Laws, Universitas Pelita Harapan (2025).
Affiliation:
Beliau tidak memiliki hubungan afiliasi dengan anggota
Pengalaman Kerja:
Dewan Komisaris, anggota Direksi, serta pemegang saham
Work Experience:
utama dan pengendali, baik langsung maupun tidak langsung,
• Konsultan Hukum HWMA Law Firm (2016–2018). sampai kepada pemilik individu.
• Konsultan Hukum Leks & Co Lawyers (2020).
He has no affiliate relationships with members of the Board of
• Legal Consultant at HWMA Law Firm (2016–2018). Commissioners, members of the Board of Directors, or major
• Legal Consultant at Leks & Co Lawyers (2020). and controlling shareholders, either directly or indirectly, up to
the individual owners.
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Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab yang dijalankan oleh Sekretaris The duties and responsibilities carried out by the Corporate
Perusahaan berkaitan dengan hal-hal sebagai berikut: Secretary are related to the following:
1. Mengikuti perkembangan pasar modal khususnya 1. Following the update of the capital market, particularly for
peraturan perundang-undangan yang berlaku di bidang the prevailing laws and regulations in the capital market
pasar modal; sector;
2. Memberikan masukan kepada Dewan Komisaris 2. Providing advice to the Board of Directors and the Board
dan Direksi untuk mematuhi ketentuan peraturan of Commissioners to comply with the provisions of
perundang-undangan di bidang pasar modal; the prevailing laws and regulations in the capital market
sector;
3. Membantu Dewan Komisaris dan Direksi dalam 3. Assisting the Board of Directors and the Board of
pelaksanaan GCG, yang meliputi: Commissioners in the GCG implementation, including:
a. Keterbukaan informasi kepada masyarakat, termasuk a. Disclosure of information to the public, including
ketersediaan informasi pada situs web Emiten atau the availability of information on the Issuer or public
Perusahaan Publik; Company website;
b. Penyampaian laporan kepada OJK tepat waktu; b. Timely submission of reports to the OJK;
c. Penyelenggaraan dan dokumentasi RUPS; c. Organizing and documenting the GMS;
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and documenting the Board of Directors
dan/atau Dewan Komisaris; dan and/or Board of Commissioners meetings; and
e. Pelaksanaan program orientasi terhadap perusahaan e. Implementation of an orientation program for the Board
bagi Direksi dan/atau Dewan Komisaris apabila of Directors and/or Board of Commissioners if there
terdapat anggota Direksi dan/atau Dewan Komisaris are new members of the Board of Directors and/ or
yang baru; the Board of Commissioners;
4. Menjadi penghubung Perseroan dengan pemegang saham 4. Become the liaison between the Company and
Perseroan atau perusahaan publik, OJK, dan pemangku the shareholders of the Company or other public
kepentingan lainnya; companies, OJK, and other stakeholders;
5. Melaksanakan program orientasi perusahaan bagi Direksi 5. Implementation of an orientation program for the Board of
dan/atau Dewan Komisaris; Directors and/or Board of Commissioners;
6. Menata-usahakan serta menyimpan dokumen dan 6. Administer and store documents and maintain
menjaga rahasia dokumen Perseroan; serta the confidentiality of Company documents; and
7. Memberikan pelayanan kepada masyarakat atau 7. Provide services to the public or stakeholders for
stakeholder atas informasi yang dibutuhkan pemodal yang information needed by investors relating to the Company’s
berkaitan dengan kondisi Perseroan, termasuk Laporan condition, including (Audited) Annual Financial Statements;
Keuangan Tahunan (Audited); Laporan Kinerja Perusahaan Annual Company Performance Report (Annual Report); and
Tahunan (Annual Report); dan Informasi Fakta Material. Material Facts and Information.
Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has carried out
menjalankan peran, serta tugas dan tanggung jawab dengan the roles, duties, and responsibilities properly and professionally
baik dan profesional sebagaimana diuraikan berikut: as described below:
1. Melakukan korespondensi dengan OJK dan BEI sebagai 1. Corresponding with OJK and IDX (BEI) as capital market
regulator pasar modal; regulators;
2. Menyampaikan perkembangan komunitas investor kepada 2. Conveyed information on the development of the investor
Direksi; community to the Board of Directors;
3. Menyampaikan perkembangan Perseroan kepada 3. Conveyed information on the Company’s development to
masyarakat melalui keterbukaan informasi (termasuk pada the public through disclosure of information (including on
situs web Perseroan) dan melayani permintaan informasi the Company’s website) and administering information
dari media dan masyarakat; requests from the media and the public;
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Tata Kelola Perusahaan yang Baik Laporan Keberlanjutan
Good Corporate Governance Sustainability Report
4. Menyampaikan Laporan Tahunan dan Laporan Keberlanjutan, 4. Submitted the Annual Report and Sustainability Report,
Laporan Keuangan Triwulan, Laporan Keuangan Tahunan, Quarterly Financial Statements, Annual Financial
dan laporan-laporan berkala lainnya kepada OJK dan BEI; Statements, and other periodic reports to the OJK and IDX;
5. Memperbarui informasi situs web Perseroan secara 5. Updated the Company’s website information regularly
berkala selama tahun 2025; throughout 2025;
6. Menyelenggarakan RUPS Tahunan selama tahun 2025; 6. Held Annual GMS throughout 2025;
7. Mendokumentasikan pelaksanaan rapat internal Dewan 7. Documented the internal meetings of the Board of
Komisaris, Direksi, organ pendukung, serta rapat gabungan Commissioners, Board of Directors, supporting organs,
Dewan Komisaris dan Direksi; serta and joint meetings of the Board of Commissioners and
Board of Directors; and
8. Mengadakan Paparan Publik, konferensi pers, pertemuan, 8. Organized Public Expose, press conferences, meetings,
dan peliputan media. and media coverage.
Pengembangan Kompetensi Competency Development
Perseroan memberikan kesempatan kepada Sekretaris The Company provides the Corporate Secretary with
Perusahaan untuk memperluas informasi, wawasan, dan opportunities to expand information, insights, and up-to-
pengetahuan terkini mengenai bisnis Perseroan, keuangan, date knowledge regarding the Company’s business, finance,
ekonomi, serta aspek lain yang mendukung pelaksanaan tugas economy, and other aspects that support the performance of her
dan tanggung jawabnya melalui program pengembangan duties and responsibilities through competency development
kompetensi. Program ini dilaksanakan melalui berbagai programs. These programs are conducted through a number of
kegiatan, termasuk pelatihan, seminar, lokakarya, dan program activities, including training sessions, seminars, workshops, and
pengembangan profesional lainnya. Sepanjang tahun 2025, other professional development programs. Throughout 2025,
Sekretaris Perusahaan telah mengikuti berbagai kegiatan the Corporate Secretary participated in various competency
pengembangan kompetensi sebagaimana diuraikan berikut: development activities, as presented below:
Topik Penyelenggara Tempat Tanggal
Topic Organizer Platform Date
ESG Metrics Reporting pada Form E020 Bursa Efek Indonesia (“BEI”) Online 22 Januari 2025
Penyampaian Laporan Tahunan dan Keberlanjutan Indonesia Stock Exchange (“IDX”). January 22, 2025
di SPE-IDXnet
ESG Metrics Reporting in Form E020 for the
Submission of Annual and Sustainability Reports in
SPE-IDXnet
• Webinar Penyegaran POJK bagi Emiten Asosiasi Emiten Indonesia (“AEI”) dan OJK Online 23 Januari 2025
Perusahaan Publik-Series 4: Aksi Korporasi The Indonesian Public Listed Companies January 23, 2025
• Pembahasan Mengenai Stock Split dan Buyback Association (“AEI”) and OJK
Saham
• POJK Refresher Webinar for Issuers and Public
Companies – Series 4: Corporate Actions
• Discussion on Stock Split and Share Buyback
Sosialisasi POJK No. 45 Tahun 2024 OJK Online 6 Februari 2025
Dissemination of POJK No. 45 of 2024 February 6, 2025
Focused Group Discussion: Kebijakan Bidang Sinar Mas Land Online 25 Februari 2025
Kesehatan di KEK February 25, 2025
Focused Group Discussion: Health Sector Policies in
Special Economic Zones (SEZ)
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Topik Penyelenggara Tempat Tanggal
Topic Organizer Platform Date
Kesiapan Perusahaan dalam Menghadapi Volatilitas Indonesia Corporate Secretary Association Online 20 Mei 2025
Pasar Global: Perspektif Investor Relations dan (“ICSA”) May 20, 2025
Corporate Secretary
Corporate Readiness in Facing Global Market
Volatility: Perspectives from Investor Relations and
Corporate Secretary
Technical Training for Corporate Preparers: ASEAN Capital Markets Forum (“ACMF”) Online 28 Mei 2025
• Understanding Sustainability-Related Risks & dan / and International Sustainability May 28, 2025
Opportunities & Disclosure of Material Information Standards Board (“ISSB”)
• Proportionality Mechanisms and Transition
Reliefs In IFRS S1 And IFRS S2 and How They
Underpin Effective Implementation
Navigating the Future: ESG Leadership Amid AEI Kempinski, Jakarta 2 Juni 2025
Uncertainty for a Resilient Capital Market June 2, 2025
Pendalaman POJK No. 14 Tahun 2019 tentang ICSA Online 17 Juni 2025
Perubahan atas POJK No. 32 Tahun 2015 tentang June 17, 2025
Penambahan Modal Perusahaan Terbuka Dengan
Memberikan Hak Memesan Efek Terlebih Dahulu
In-depth Review of POJK No. 14 of 2019 concerning
Amendments to POJK No. 32 of 2015 regarding
Capital Increase of Public Companies with
Pre-emptive Rights
Sosialisasi POJK No. 9 Tahun 2025 tentang OJK Online 19 Juni 2025
Dematerialisasi Efek Bersifat Ekuitas dan June 19, 2025
Pengelolaan Aset yang tidak Diklaim di Pasar Modal
Dissemination of POJK No. 9 of 2025 concerning
the Dematerialization of Equity Securities and the
Management of Unclaimed Assets in the Capital
Market
Seminar Emiten 2025 tentang Navigating Global PT Kustodian Sentral Efek Indonesia Ritz Carlton, Jakarta 8 Juli 2025
Uncertainties: The Resilience of Indonesia’s (“KSEI”) July 8, 2025
Economic and Financial Systems
Issuer Seminar 2025: Navigating Global
Uncertainties: The Resilience of Indonesia’s
Economic and Financial Systems
Sosialisasi POJK No. 14 Tahun 2024 tentang AEI dan OJK Online 31 Juli 2025
Pelaksanaan eRUPS, e-RUPO dan e-RUPSu July 31, 2025
Dissemination of POJK No. 14 Year 2024 concerning
the Implementation of e-GMS, e-RUPO, and e-RUPSu
Navigating Management in Challenging Times: Armand Yapsunto Muharamsyah & Generali Tower, 20 Agustus 2025
VUCA Partners (AYMP) Penthouse Floor, August 20, 2025
Gran Rubina
Business Park,
Jl. HR Rasuna Said,
Jakarta 12940
Sosialisasi SEOJK No. 10/SEOJK.04/2025: AEI dan OJK Online 28 Agustus 2025
Penyampaian Laporan Kepemilikan atau Perubahan August 28, 2025
Kepemilikan Saham & Aktivitas Menjaminkan Saham
Perusahaan Terbuka secara Elektronik
Dissemination of SEOJK No. 10/SEOJK.04/2025:
Electronic Submission of Reports on Share
Ownership or Changes in Share Ownership and
Share Pledging Activities of Public Companies
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Topik Penyelenggara Tempat Tanggal
Topic Organizer Platform Date
Gateway to Asia: Unlocking Capital Market Synergies AEI dan HK Invest & HK Stock Exchange Hong Kong 18 September 2025
Between Hong Kong and Indonesia Seminar “Review AEI and HK Invest & HK Stock Exchange Economic and September 18, 2025
of 2025-Planning for the Next Chapter of Growth | Trade Office,
What Indonesian Corporates Can Consider When Jakarta, World
Tapping Into The Hong Kong Capital Market” Trade Center II, 19th
Floor, Jl. Jenderal
Sudirman
Beyond The Deal: AEI dan Komisi Pengawas Persaingan Main Hall Bursa 6 Oktober 2025
Navigasi Strategi Merger dan Akuisisi serta Usaha (KPPU) Efek Indonesia, October 6, 2025
Kepatuhan Regulasi Persaingan Usaha bagi AEI and the Business Competition Jakarta
Pertumbuhan yang Lebih Inklusif Supervisory Commission (KPPU) Main Hall of the
Beyond The Deal: Indonesia Stock
Navigating Merger and Acquisition Strategies as Exchange, Jakarta
well as Compliance with Business Competition
Regulations for More Inclusive Growth
Pendalaman POJK No. 42 Tahun 2020 tentang ICSA Online 2 Desember 2025
Transaksi Afiliasi dan Transaksi Benturan December 2, 2025
Kepentingan
In-depth Review of POJK No. 42 of 2020 concerning
Affiliated Transactions and Conflict of Interest
Transactions
Human Rights Due Diligence Global Reporting Initiative, AEI, dan BEI Online 9 Desember 2025
Global Reporting Initiative, AEI, and IDX December 9, 2025
• Sosialisasi Laporan Kepemilikan dan Perubahan KSEI dan OJK Online 19 Desember 2025
Kepemilikan Saham serta Aktivitas Menjaminkan December 19, 2025
Saham
• Ketentuan Pelaporan Kepemilikan atau Setiap
Perubahan Kepemilikan Saham Perusahaan
Terbuka dan Laporan Aktivitas Menjaminkan
Saham Perusahaan Terbuka
• Dissemination on Share Ownership and Changes
in Share Ownership Reports as well as Share
Pledging Activities
• Provisions on Reporting Share Ownership or Any
Changes in Share Ownership of Public Companies
and Reporting Share Pledging Activities of Public
Companies
Unit Audit Internal
Internal Audit Unit
Unit Audit Internal merupakan organ pendukung Direksi yang The Internal Audit Unit is a supporting organ of the Board
bertugas dan bertanggung jawab dalam menerapkan sistem of Directors, responsible for implementing the Company’s
pengendalian internal Perseroan. Unit ini bertujuan membantu internal control system. The Unit has a purpose to assist
manajemen merealisasikan tujuan dan sasaran perusahaan the Management in achieving the Company’s objectives and
melalui pemeriksaan atas kecukupan dan pelaksanaan targets by examining the adequacy and implementation of
proses pengendalian internal, manajemen risiko, serta tata internal control processes, risk management, and corporate
kelola perusahaan. Unit ini juga berfungsi mengidentifikasi governance. It also has a function to identify system
kelemahan sistem, memberikan rekomendasi perbaikan, serta weaknesses, provide improvement recommendations, and
meningkatkan transparansi dan akuntabilitas. improve transparency and accountability.
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Pedoman Kerja Working Guidelines
Pelaksanaan tugas dan tanggung jawab Unit Audit Internal The implementation of duties and responsibilities of
merujuk pada Piagam Audit Internal yang dibentuk the Internal Audit Unit refers to the Internal Audit Charter,
berdasarkan POJK No. 56/2015 tentang Pembentukan dan established in accordance with POJK No. 56/2015 concerning
Pedoman Penyusunan Piagam Unit Audit Internal. Piagam the Establishment and Guidelines for the Preparation of
tersebut membahas mengenai: the Internal Audit Unit Charter. The Charter covers the following:
1. Dasar Hukum; 1. Legal Basis;
2. Tujuan; 2. Objectives;
3. Struktur dan Kedudukan Unit Audit Internal; 3. Internal Audit Unit Structure and Position;
4. Tugas dan Tanggung Jawab Unit Audit Internal; 4. Internal Audit Unit Duties and Responsibilities;
5. Wewenang Unit Audit Internal; 5. Internal Audit Unit Authorities;
6. Kode Etik Unit Audit Internal; 6. Internal Audit Unit Code of Conduct;
7. Persyaratan Auditor Internal; serta 7. Internal Auditors Requirements; and
8. Persyaratan lain-lain. 8. Other requirements.
Struktur dan Kedudukan Structure and Position
Berikut penjelasan terkait struktur dan kedudukan Unit Audit The explanation of the structure and position of the Internal
Internal di dalam Perseroan: Audit Unit within the Company are as follows:
1. Unit Audit Internal dipimpin oleh seorang Kepala/Ketua 1. The Internal Audit Unit is led by a Head of the Internal Audit
Unit Audit Internal; Unit;
2. Ketua Unit Audit Internal diangkat dan diberhentikan oleh 2. The Head of the Internal Audit Unit is appointed and
Direktur Utama atas persetujuan Dewan Komisaris; dismissed by the President Director with the approval of
the Board of Commissioners;
3. Direktur Utama dapat memberhentikan Ketua Unit Audit 3. The President Director may dismiss the Head of
Internal atas persetujuan Dewan Komisaris, apabila Ketua the Internal Audit Unit with the approval of the Board of
Unit Audit internal, tidak memenuhi persyaratan sebagai Commissioners if they do not meet the qualifications as
auditor internal seperti diatur dalam piagam dan/atau an internal auditor as stipulated in the charter and/or fails
gagal dan/atau tidak cakap dalam menjalankan tugasnya; and/or is incompetent in performing their duties;
4. Ketua Unit Audit Internal bertanggung jawab kepada 4. The Head of the Internal Audit Unit reports directly to
Direktur Utama; serta the President Director; and
5. Auditor anggota Unit Audit Internal bertanggung jawab 5. Internal Audit Unit members report directly to the Head of
langsung kepada Ketua Unit Audit Internal. the Internal Audit Unit.
Profil Ketua Unit Audit Internal Head of the Internal Audit Unit Profile
Sepanjang tahun 2025, terjadi perubahan jabatan Ketua Unit Throughout 2025, there was a change in the position of Head
Audit Internal. Jabatan yang sebelumnya dijabat oleh Ibu of the Internal Audit Unit. The position, previously held by Ms.
Yoshiana kini dipegang oleh Bapak Panji Pamungkas, efektif Yoshiana, is now held by Mr. Panji Pamungkas, effective from
sejak 15 Agustus 2025, berdasarkan Surat Keputusan Direksi August 15, 2025, based on the Board of Directors’ Decree No.
No. 081/PYFA-DIR/E/VIII/2025 tanggal 15 Agustus 2025 081/PYFA-DIR/E/VIII/2025 dated August 15, 2025 regarding
tentang Pemberhentian dan Pengangkatan Kepala Unit Audit the Dismissal and Appointment of the Head of the Internal
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Internal (“Surat No. 081/2025”). Informasi lengkap mengenai Audit Unit (“Letter No. 081/2025). Complete information
profil beliau diungkapkan sebagai berikut: regarding his profile is presented as follows:
Panji
Pamungkas Ketua Unit Audit Internal
Head of Internal Audit Unit
Warga Negara Indonesia, berusia 34 Tahun, berdomisili di Jakarta.
Indonesian Citizen, 34 Years Old, domiciled in Jakarta.
Dasar Pengangkatan: Rangkap Jabatan di Perusahaan Lain
Legal Basis of Appointment: per 31 Desember 2025:
Surat No. 081/2025. Concurrent Positions in Other Companies as of
Decree No. 081/2025 December 31, 2025:
Per 31 Desember 2025, beliau tidak memiliki rangkap jabatan
pada perusahaan lain di luar grup usaha Perseroan.
Riwayat Pendidikan:
As of December 31, 2025, he did not hold any concurrent
Educational Background: positions in other companies outside the Company’s
Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas business group.
Mercu Buana Jakarta.
Master of Accounting, Faculty of Economics and Business, Hubungan Afiliasi:
Mercu Buana University, Jakarta.
Affiliation:
Beliau tidak memiliki hubungan afiliasi dengan anggota
Pengalaman Kerja: Dewan Komisaris, anggota Direksi, serta pemegang
Work Experience: saham utama dan pengendali, baik langsung maupun tidak
Memiliki pengalaman profesional yang komprehensif dalam langsung, sampai kepada pemilik individu.
fungsi audit internal, akuntansi, dan manajemen risiko, He has no affiliate relationships with members of the Board of
termasuk keterlibatan pada perusahaan publik serta entitas Commissioners, members of the Board of Directors, or major
di sektor industri dan agribisnis. and controlling shareholders, either directly or indirectly, up to
Possesses comprehensive professional experience in the individual owners.
internal audit, accounting, and risk management functions,
including involvement in public companies as well as entities
in the industrial and agribusiness sectors.
Kualifikasi atau Sertifikasi Profesi Unit Qualifications or Professional
Audit Internal Certifications of the Internal Audit Unit
Unit Audit Internal Perseroan telah memiliki kompetensi The Internal Audit Unit possesses technical competencies
teknis di bidang audit serta kompetensi umum yang relevan in auditing as well as general competencies relevant to
guna meningkatkan kemampuan auditor dalam menghadapi improving the auditors’ ability to respond to the evolving
perkembangan dinamika dunia usaha. Kompetensi ini business environment. These competencies include in-depth
mencakup pemahaman mendalam tentang standar audit, tata knowledge of auditing standards, corporate governance,
kelola perusahaan, manajemen risiko, dan kepatuhan terhadap risk management, and regulatory compliance. Information
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regulasi. Informasi mengenai kualifikasi atau sertifikasi profesi regarding the qualifications or professional certifications held
yang dimiliki oleh Unit Audit Internal diuraikan sebagai berikut: by the Internal Audit Unit is presented as follows:
Nama Jabatan Kualifikasi atau Sertifikasi
Name Position Qualification or Certification
Panji Pamungkas Ketua Unit Audit Internal Magister Akuntansi Keuangan
Head of the Internal Audit Unit Master of Financial Accounting
Independensi Independence
Unit Audit Internal senantiasa menempatkan independensi, The Internal Audit Unit consistently upholds independence,
objektivitas, dan kehati-hatian sebagai prinsip utama dalam objectivity, and prudence as key principles in performing its
pelaksanaan tugasnya, serta memastikan tidak adanya duties, ensuring that there is no intervention from any party.
intervensi dari pihak mana pun. Perseroan juga menjamin The Company also guarantees that internal auditors are free
bahwa auditor internal bebas dari benturan kepentingan, baik from conflicts of interest, whether in the form of concurrent
dalam bentuk rangkap jabatan, hubungan keuangan, maupun positions, financial relationships, or familial relationships with
hubungan kekeluargaan dengan organ Perseroan lainnya. other Company organs. In the event of indications of a conflict
Apabila terjadi indikasi benturan kepentingan, Perseroan of interest, the Company implements additional supervision
melakukan pengawasan tambahan untuk memastikan bahwa to ensure that the audit process is conducted with integrity,
proses audit tetap dilaksanakan dengan integritas, objektivitas, objectivity, and transparency, in line with GGC principles.
dan transparansi, sejalan dengan prinsip GCG.
Tugas dan Tanggung Jawab Duties and Responsibilities
Unit Audit Internal menjalankan tugas dan tanggung jawab The Internal Audit Unit carries out duties and responsibilities
berkaitan dengan hal-hal berikut: related to the following:
1. Menyusun dan melaksanakan rencana audit internal 1. Preparing and implementing the annual internal audit plan;
tahunan;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Examining and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan control and risk management systems in accordance with
kebijakan Perseroan; the Company’s policies;
3. Melakukan pemeriksaan dan penilaian atas efisiensi dan 3. Conducting inspections and assessments of the efficiency
efektivitas di bidang keuangan, akuntansi, operasional, and effectiveness in the fields of finance, accounting,
sumber daya manusia, pemasaran, teknologi informasi operations, human resources, marketing, information
dan kegiatan Perseroan lainnya; technology, and other Company activities;
4. Memberikan saran perbaikan dan informasi yang objektif 4. Providing improvement recommendations and objective
tentang kegiatan yang diaudit pada semua tingkatan information on audited activities at all management levels;
manajemen;
5. Membuat laporan hasil audit dan menyampaikannya 5. Preparing audit reports and submitting them to
kepada Direktur Utama dan Dewan Komisaris; the President Director and the Board of Commissioners;
6. Memantau, menganalisis, dan melaporkan tindak lanjut 6. Monitoring, analyzing, and reporting on the follow-up
perbaikan yang telah dilaksanakan; actions taken on improvements;
7. Bekerja sama dengan Komite Audit; 7. Collaborating with the Audit Committee;
8. Menyusun program untuk mengevaluasi mutu kegiatan 8. Developing a program to evaluate the quality of the internal
audit internal yang dilakukannya; serta audit activities; and
9. Melakukan pemeriksaan khusus atas perintah Direksi dan 9. Conducting special audits at the request of the Board of
apabila diperlukan. Directors and when necessary.
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Wewenang Authorities
Wewenang yang dimiliki oleh Unit Audit Internal diuraikan The authorities granted to the Internal Audit Unit are described
sebagai berikut: as follows:
1. Mengakses seluruh informasi yang relevan terkait dengan 1. Accessing all relevant information related to the internal
tugas dan fungsi audit internal; audit duties and functions;
2. Melakukan komunikasi secara langsung dengan Direksi, 2. Communicating directly with the Board of Directors, Board
Dewan Komisaris, dan/atau Komite Audit; of Commissioners, and/or Audit Committee;
3. Mengadakan rapat secara berkala dalam keadaan tertentu, 3. Hold meetings periodically, under certain circumstances,
dengan Direksi, Dewan Komisaris, dan Komite Audit; serta with the Board of Directors, Board of Commissioners, and
Audit Committee; and
4. Melakukan koordinasi kegiatannya dengan kegiatan 4. Coordinating its activities with external auditors.
auditor eksternal.
Kode Etik Audit Internal Internal Audit Code of Conduct
1. Integritas 1. Integrity
Auditor internal harus memiliki integritas yang tinggi Internal auditors must possess high integrity, enabling
sehingga mampu mengemukakan pendapat secara them to express opinions honestly, objectively, and wisely,
jujur, objektif, dan bijaksana yang dapat dijadikan dasar which can serve as the basis for trust in the conclusions or
kepercayaan atas kesimpulan atau penilaian yang diambil. assessments made.
2. Objektivitas 2. Objectivity
Auditor internal harus mampu menunjukkan Objektivitas Internal auditors must demonstrate professional objectivity
profesionalnya dalam mengumpulkan, mengevaluasi, in collecting, evaluating, and reporting the information
dan melaporkan informasi yang diperolehnya dalam obtained during their audits, based on facts or evidence
pemeriksaan yang dilakukannya berdasarkan fakta atau that can be accounted for, and without being influenced by
bukti-bukti yang dapat dipertanggungjawabkan serta tidak personal interests or the interests of others when making
terpengaruh oleh kepentingan pribadi maupun kepentingan conclusions or assessments in the course of their audit
pihak lain dalam membuat kesimpulan atau penilaian pada duties.
pelaksanaan tugas auditnya.
3. Kerahasiaan 3. Confidentiality
Auditor internal wajib menghargai nilai dan kepemilikan Internal auditors must respect the value and ownership
informasi yang diterimanya dan tidak memaparkan of the information they receive and must not disclose this
informasi tersebut tanpa persetujuan pejabat Perseroan information without the consent of the authorized officers,
yang berwenang, yakni Direksi dengan persetujuan namely the Board of Directors with the approval of the Board
Komisaris, kecuali diwajibkan karena tuntutan hukum atau of Commissioners, unless required by legal or professional
profesi. obligations.
4. Kompetensi 4. Competence
Auditor internal wajib memiliki pengetahuan, keahlian, dan Internal auditors must possess the knowledge, skills, and
pengalaman yang diperlukan dan wajib meningkatkan experience required and must continually improve their
keahlian dan kualitasnya dalam tugasnya secara expertise and quality in performing their duties.
berkelanjutan.
Rapat Meetings
Pelaksanaan rapat Unit Audit Internal dilakukan secara Internal Audit Unit meetings are held concurrently with
bersamaan dengan rapat organ lainnya, menyesuaikan dengan meetings of other Company organs, in accordance with
jadwal yang telah ditetapkan oleh organ terkait. Sepanjang the schedules set by the relevant organs. Throughout 2025,
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tahun 2025, Ketua Unit Audit Internal telah menghadiri rapat- the Head of the Internal Audit Unit attended these meetings,
rapat tersebut sebagaimana diuraikan berikut: as described below:
Frekuensi Rapat dengan:
Meeting Frequency with:
Dewan Komisaris dan Direksi Direksi Komite Audit
Board of Commissioners and Board of Directors Board of Directors Audit Committee
1 4 4
Rapat-rapat yang dihadiri oleh Ketua Unit Audit Internal tersebut The meetings attended by the Head of the Internal Audit Unit
membahas mengenai kinerja operasional dan keuangan, serta covered operational and financial performance, as well as
laporan terkait proses audit yang telah dilakukan sepanjang reports related to audit processes conducted during throughout
tahun 2025. 2025.
Pelaksanaan Tugas Implementation of Duties
Sepanjang tahun 2025, Unit Audit Internal telah menjalankan Throughout 2025, period, the Internal Audit Unit carried out its
peran, serta tugas dan tanggung jawab dengan baik dan role, duties, and responsibilities effectively and professionally,
profesional, di antaranya: including the following:
1. Mengawasi dan mengevaluasi penerapan sistem pengendalian 1. Monitored and evaluated the implementation of internal
internal dan manajemen risiko, serta memberikan assurance control systems and risk management, and provided
terhadap penerapan tersebut kepada Dewan Komisaris dan assurance on their implementation to the Board of
Direksi; Commissioners and the Board of Directors;
2. Mengawasi setiap aktivitas operasional, aktivitas keuangan, 2. Supervised operational activities, financial activities, GCG
penerapan GCG, dan lainnya melalui koordinasi dengan implementation, and others through coordination with the
Komite Audit; serta Audit Committee; and
3. Menyampaikan laporan bulanan dan tahunan terkait 3. Submitted monthly and annual reports related to
pelaksanaan tugas audit internal kepada Direksi melalui the implementation of internal audit duties to the Board of
rapat bersama. Directors through joint meetings.
Selain melaksanakan tugas-tugas tersebut, Unit Audit Internal In addition to perform the aforementioned duties, the Internal
juga telah menjalankan serangkaian proses audit sepanjang Audit Unit also conducted a series of audit processes
tahun 2025, yang diuraikan sebagai berikut: throughout 2025, which are described as follows:
Jenis Audit Jumlah Audit
Audit Type Number of Audit
Temuan Minor
14
Minor Findings
Temuan Mayor
19
Major Findings
Jumlah
33
Total
Pengembangan Kompetensi Competency Development
Perseroan memberikan kesempatan kepada Ketua Unit The Company provides the Head of the Internal Audit Unit
Audit Internal untuk memperluas informasi, wawasan, dan with opportunities to expand information, insights, and up-to-
pengetahuan terkini mengenai bisnis Perseroan, keuangan, date knowledge regarding the Company’s business, finance,
sistem pengendalian internal, manajemen risiko, serta aspek lain internal control systems, risk management, and other aspects
yang mendukung pelaksanaan tugas dan tanggung jawabnya that support the performance of his duties and responsibilities
melalui program pengembangan kompetensi. Program ini through competency development programs. These programs
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dilaksanakan melalui berbagai kegiatan, termasuk pelatihan, are conducted through a number of activities, including
seminar, lokakarya, dan program pengembangan profesional training sessions, seminars, workshops, and other professional
lainnya. Sepanjang tahun 2025, Unit Audit Internal melakukan development programs. Throughout 2025, the Internal Audit Unit
pengembangan kompetensi secara mandiri melalui pembelajaran engaged in competency development activities independently
internal, penelaahan regulasi dan standar audit yang relevan, through internal learning, review of relevant regulations and
serta pengkinian pengetahuan guna mendukung efektivitas audit standards, as well as knowledge updates to support the
pelaksanaan fungsi pengawasan dan pengendalian internal effective execution of the Company’s supervision and internal
Perseroan. control functions.
Manajemen Risiko [POJK E.3] [GRI 2-25]
Risk Management
Manajemen risiko merupakan metode yang diterapkan Risk management is a method applied to manage various
untuk mengelola berbagai ketidakpastian yang berpotensi uncertainties that may negatively impact the Company’s
memberikan dampak negatif terhadap tujuan, visi dan misi, objectives, vision and mission, as well as predetermined
serta target yang telah ditetapkan oleh Perseroan. Dalam targets. In its implementation, the Company continuously
pelaksanaannya, Perseroan secara berkelanjutan melakukan identifies, analyzes, assesses, and monitors risks.
identifikasi, analisis, penilaian, dan pemantauan risiko.
Perseroan menerapkan manajemen risiko secara sistematis The Company applies risk management systematically
dan komprehensif, di mana setiap unit kerja bertanggung and comprehensively, with each work unit responsible for
jawab untuk mengidentifikasi dan menilai risiko yang mungkin identifying and assessing potential risks. These risks are then
timbul. Risiko-risiko tersebut kemudian ditinjau bersama reviewed with the Board of Directors, the Internal Audit Unit,
Direksi, Unit Audit Internal, Dewan Komisaris, serta Komite the Board of Commissioners, and the Audit Committee, which
Audit yang berperan memberikan masukan dan rekomendasi. provide input and recommendations. After risks are identified
Setelah jenis risiko diidentifikasi dan dianalisis, Direksi dan and analyzed, the Board of Directors and the Internal Audit Unit
Unit Audit Internal menetapkan strategi pengelolaan risiko establish risk management strategies along with appropriate
beserta langkah-langkah mitigasi yang tepat. mitigation measures.
Profil Risiko Risk Profile
Perseroan telah menetapkan profil risiko dan upaya mitigasi yang The Company has established a risk profile and mitigation
dilakukan di sepanjang tahun 2025, sebagaimana diuraikan berikut: efforts undertaken throughout 2025, as described below:
Jenis Risiko Mitigasi/Pengendalian
Types of Risk Mitigation/Control
Risiko Strategis
Strategic Risk
Risiko yang terkait dengan potensi 1. Melibatkan seluruh perangkat organisasi Perseroan yang mempunyai peran strategis, termasuk
kerugian yang timbul akibat ketetapan dan di dalamnya, Direksi, Dewan Komisaris, Komite-Komite Perseroan selain Tim Manajemen Risiko itu sendiri
penerapan strategi yang kurang tepat, serta untuk membahas strategi dari berbagai aspek, sebelum keputusan diambil dan diterapkan; serta
pengambilan keputusan usaha yang tidak 2. Mengevaluasi dalam interval waktu bulanan, triwulanan, dan tengah tahunan setelah strategi
sesuai atau kegagalan dalam menanggapi diterapkan dan mengadakan koreksi dan perubahan-perubahan yang dianggap tepat untuk diambil
perubahan di pasar farmasi. dan dilaksanakan.
Risks related to potential loss from the 1. Involves all the Company’s organizational tools that have strategic roles, including the Board of
determination and implementation of Directors, Board of Commissioners, Committees other than the Risk Management Team itself to
inappropriate strategies, inappropriate discuss strategies from various aspects, before decisions are taken and implemented;
decision-making efforts or failure to respond 2. Performs evaluations in monthly, quarterly, and semiannual time intervals after the strategy is implemented
to changes in the pharmaceutical market. and make corrections and changes that are deemed appropriate to be taken and implemented.
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Jenis Risiko Mitigasi/Pengendalian
Types of Risk Mitigation/Control
Risiko Operasional
Operational Risk
Risiko yang dapat berakibat kegagalan 1. Senantiasa mengupayakan Research and Development yang kuat dengan peralatan yang memadai
dan kekurangan efisiensi operasional untuk memastikan produk yang diformulasikan dapat diproduksi dengan lancar, bermutu baik dan
Perseroan, termasuk di dalamnya, risiko mendapatkan hasil produk jadi dengan persentase maksimal;
kegagalan produksi akibat formulasi 2. Mengadakan perawatan mesin-mesin, penggantian suku cadang dengan tepat waktu, dan
produk yang kurang tepat, mesin produksi peremajaan mesin-mesin secara berkesinambungan;
yang tidak lancar beroperasi dan sumber 3. Penerimaan karyawan melalui seleksi yang ketat untuk mendapatkan sumber daya manusia yang
daya manusia yang kurang memadai. tepat untuk bidang-bidang pekerjaan yang sesuai; serta
Di samping itu, masih terdapat risiko 4. Senantiasa mengembangkan jaringan pemasaran dengan jangkauan secara nasional dan
pemasaran dan penjualan. internasional dengan penetrasi pasar yang maksimal. Untuk menunjang kegiatan pemasaran dan
penjualan, Perseroan senantiasa memperkenalkan produk-produk baru sesuai kebutuhan pasar
farmasi dan menyiapkan tenaga-tenaga yang terampil dan profesional melalui pelatihan yang intensif
dan berkesinambungan.
Risks which may result in failure and 1. Always strives for strong Research and Development with adequate equipment to ensure that
inefficiency of the Company’s operations, the formulated products can be produced in timely manner, of good quality and get the finished
including the risk of production failure due product with the maximum percentage;
to improper product formulation, production 2. Performs maintenance of machines, replacement of spare parts in a timely manner, and rejuvenation
machines that do not operate smoothly and of sustainable machines;
inadequate human resources. In addition, 3. Recruitment of employees through rigorous selection to get the right Human Resources for
there are still marketing and sales risks. the appropriate fields of work;
4. Continues to develop a marketing network with a national and international reach with maximum
market penetration. To support marketing and sales activities, the Company continuously introduces
new products according to the needs of the pharmaceutical market and prepares skilled and
professional personnel through intensive and continuous training.
Risiko Keuangan
Financial Risk
Risiko keuangan mencakup kerugian akibat 1. Hampir seluruh bahan baku yang diperlukan Perseroan, di mana bahan baku masih sangat
fluktuasi nilai tukar Dolar AS dan mata tergantung importasi, melalui agen-agen di Indonesia sehingga dampak fluktuasi nilai tukar Rupiah
uang asing lainnya terhadap Rupiah, serta tidak langsung berpengaruh, karena transaksi dilakukan dalam mata uang Rupiah;
ketidakseimbangan struktur permodalan 2. Semua pinjaman dan perikatan atau komitmen tanpa proteksi dinyatakan dalam mata uang Rupiah,
akibat kelebihan atau kekurangan pinjaman sehingga tidak ada risiko fluktuasi kurs mata uang asing; serta
bank. 3. Dalam segi permodalan, Perseroan senantiasa menerapkan kehati-hatian dalam melakukan
pinjaman bank dengan memperhatikan kebutuhan dana yang telah dipertimbangkan secara matang
dan kemampuan untuk membayar kembali pinjaman tersebut.
Financial risks include losses due to 1. Almost all of the raw materials needed by the Company, where the raw materials are still very
fluctuations in the exchange rate of the US dependent on imports, are acquired through agents in Indonesia therefore the impact of fluctuations
Dollar and other foreign currencies against in the Rupiah exchange rate does not directly affect, since the transactions are carried out in Rupiah;
Rupiah, as well as imbalances in capital 2. All loans and agreements or commitments without protection are denominated in Rupiah, so there is
structure due to an excess or shortage of no risk of foreign currency exchange rate fluctuations; and
bank loans. 3. In terms of capital, the Company always applies prudence in obtaining bank loans by carefully
considering the need for funds, which has been thoroughly assessed, and the ability to repay the loan.
Risiko Hukum
Legal Risk
Risiko yang terkait dengan peraturan 1. Perseroan dalam menjalankan usahanya selalu berupaya untuk mengikuti Undang-Undang yang
perundang-undangan dan tuntutan dari berlaku dan terhadap peraturan-peraturan yang dikeluarkan oleh otoritas yang berwenang, antara
pihak ketiga. lain Kementerian Kesehatan, BPOM, Kementerian Keuangan, Kementerian Perdagangan dan
Kementerian Ketenagakerjaan. Kepatuhan senantiasa diawasi dengan ketat oleh Legal, Regulatory
Affairs, Pharmacovigilance, dan GMP Compliance; serta
2. Perseroan terus menerapkan kehati-hatian dalam pelaksanaan kinerja Perseroan serta perjanjian
guna menghindari tuntutan dari pihak ketiga, terutama terkait dengan isu hak kekayaan intelektual.
Risks associated with laws dan regulation 1. In conducting its business activities, the Company consistently tries to comply with applicable laws and
as well as lawsuit from third parties. regulations issued by the relevant authorities, including the Ministry of Health, BPOM, the Ministry of
Finance, the Ministry of Trade, and the Ministry of Manpower. Compliance is strictly monitored by the
Legal, Regulatory Affairs, Pharmacovigilance, and GMP Compliance departments.
2. The Company continues to exercise prudence in the implementation of the Company’s operation and
agreements to avoid lawsuit from third parties, especially related to intellectual property rights issues.
Tinjauan Efektivitas Manajemen Risiko Review of Risk Management Effectiveness
Direksi bersama Unit Audit Internal secara berkala melakukan The Board of Directors, with the Internal Audit Unit, periodically
evaluasi terhadap efektivitas manajemen risiko, di bawah evaluates the effectiveness of risk management under
pengawasan Dewan Komisaris dan Komite Audit. Evaluasi ini the supervision of the Board of Commissioners and
bertujuan untuk memaksimalkan penerapan manajemen risiko the Audit Committee. This evaluation has a purpose to optimize
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serta meminimalkan potensi risiko yang dapat berdampak the implementation of risk management and minimize potential
signifikan pada aktivitas bisnis, operasional, maupun keuangan risks that may significantly impact the Company’s business,
Perseroan. operational, or financial activities.
Hasil evaluasi disampaikan kepada Komite Audit dan Dewan The evaluation results are submitted to the Audit Committee
Komisaris untuk ditelaah lebih lanjut. Pelaksanaan evaluasi and the Board of Commissioners for further review. Conducting
secara rutin ini memungkinkan Perseroan untuk terus regular evaluations enables the Company to continuously
menyempurnakan strategi mitigasi risiko dan memastikan refine risk mitigation strategies and ensure that all work units
bahwa seluruh unit kerja menerapkan sistem pengendalian implement the risk control system effectively and consistently
risiko secara efektif dan konsisten sesuai dengan kebijakan in accordance with the applicable policies.
yang berlaku.
Pernyataan Dewan Komisaris dan Direksi Statement of the Board of Commissioners
atas Kecukupan Manajemen Risiko and Board of Directors on the Adequacy
of Risk Management
Dewan Komisaris dan Direksi menilai bahwa penerapan The Board of Commissioners and the Board of Directors assess
manajemen risiko sepanjang tahun 2025 telah berjalan dengan that the implementation of risk management throughout 2025
baik dan sesuai pedoman yang berlaku. Proses identifikasi, has been conducted effectively and in accordance with the
analisis, pengelolaan risiko, serta penerapan metode mitigasi applicable guidelines. The process of risk identification, analysis,
dilakukan oleh Direksi bersama Unit Audit Internal, dengan risk management, and the implementation of mitigation
tetap memperhatikan dan mengacu pada masukan Dewan methods is carried out by the Board of Directors with the
Komisaris dan Komite Audit. Meskipun demikian, Perseroan Internal Audit Unit, while taking into consideration and referring
senantiasa terus berupaya mengoptimalkan manajemen risiko to the input from the Board of Commissioners and the Audit
dan menyesuaikannya dengan perkembangan bisnis, guna Committee. Nevertheless, the Company continuously strives
mendukung keberlanjutan usaha jangka panjang. to optimize its risk management and align it with business
developments to support long-term business sustainability.
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal (“SPI”) merupakan proses The Internal Control System (“ICS”) is a comprehensive
pengendalian menyeluruh yang dijalankan oleh Direksi bersama control process implemented by the Board of Directors with
Unit Audit Internal untuk memastikan tercapainya tujuan the Internal Audit Unit to ensure the achievement of
Perseroan melalui aktivitas operasional dan keuangan yang the Company’s objectives through effective and efficient
efektif serta efisien. Sistem ini dirancang untuk mencegah operational and financial activities. The system is designed to
kerugian bisnis, penggunaan sumber daya perusahaan yang tidak prevent business losses, inefficient use of Company resources,
efisien, dan memastikan seluruh kegiatan operasional berjalan and to ensure that all operational activities are conducted in
sesuai dengan peraturan perundang-undangan yang berlaku. accordance with the applicable laws and regulations.
Perseroan menerapkan SPI yang berfokus pada pengendalian The Company applies an ICS focused on financial and
keuangan dan operasional, dengan memastikan seluruh sistem, operational controls, ensuring that all systems, procedures,
prosedur, kaidah, dan norma diterapkan secara konsisten rules, and norms are consistently implemented across
di seluruh lini bisnis. Penerapan SPI yang efektif mendukung all business lines. Effective ICS implementation supports
efisiensi operasional, keandalan pelaporan keuangan, operational efficiency, reliability of financial reporting,
dan kepatuhan terhadap regulasi, sekaligus memberikan and regulatory compliance, while providing assurance on
keyakinan terhadap keakuratan Laporan Keuangan, baik untuk the accuracy of the Financial Statements for both internal
kepentingan internal maupun eksternal. Dengan demikian, SPI and external purposes. Consequently, the ICS strengthens
turut memperkuat transparansi, meningkatkan kepercayaan transparency, increases stakeholder confidence, and supports
pemangku kepentingan, dan mendukung implementasi GCG. the implementation of Good Corporate Governance.
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Pengendalian Keuangan dan Operasional Financial and Operational Controls
Perseroan menerapkan sistem pengendalian yang berfokus The Company implements a control system focused on
pada pengelolaan keuangan dan operasional. Sistem ini financial and operational management. This system is carried
dijalankan secara terstruktur dan menyeluruh, melibatkan out in a structured and comprehensive manner, involving all
seluruh unit kerja, untuk meminimalkan risiko serta work units, to minimize risks and ensure the effectiveness
memastikan efektivitas kegiatan bisnis. Penerapan yang of business activities. Consistent application of procedures,
konsisten terhadap prosedur, norma, dan kaidah memberikan norms, and rules provides assurance to top Management that
keyakinan kepada manajemen puncak bahwa operasional dan the Company’s operations and financial management are well
pengelolaan keuangan Perseroan berjalan secara terkendali. controlled.
Pengendalian internal pada pelaporan keuangan dirancang Internal controls over financial reporting are designed to
untuk menjamin bahwa informasi keuangan yang disajikan ensure that the financial information presented is accurate,
akurat, transparan, dan sesuai dengan prinsip akuntansi transparent, and in accordance with generally accepted
yang berlaku umum. Dengan mekanisme pengendalian accounting principles. Through a comprehensive control
yang komprehensif, Perseroan berkomitmen meningkatkan mechanism, the Company is committed to improving financial
integritas keuangan, mencegah potensi penyimpangan, dan integrity, preventing potential irregularities, and maintaining
mempertahankan kepercayaan pemangku kepentingan. stakeholder trust.
Evaluasi Efektivitas Sistem Pengendalian Evaluation of the Internal Control System
Internal Effectiveness
SPI ditinjau secara berkala oleh Direksi bersama Unit Audit The ICS is periodically reviewed by the Board of Directors with
Internal untuk memastikan sistem ini berjalan efektif dan the Internal Audit Unit to ensure that the system operates
konsisten, serta memberikan keyakinan kepada pemangku effectively and consistently, while providing assurance to all
kepentingan. Evaluasi juga menilai kesesuaian penerapan SPI stakeholders. The evaluation also assesses the alignment of
dengan indikator yang telah ditetapkan, termasuk pelaksanaan ICS implementation with predetermined indicators, including
tugas dan tanggung jawab personil yang terlibat. Hasil evaluasi the performance of duties and responsibilities of the personnel
disampaikan kepada Komite Audit dan Dewan Komisaris involved. The evaluation results are submitted to the Audit
untuk mendapatkan masukan, rekomendasi perbaikan, dan Committee and the Board of Commissioners to obtain input,
langkah-langkah peningkatan. Melalui evaluasi yang terus- recommendations for improvements, and enhancement
menerus, Perseroan berkomitmen memperkuat efektivitas SPI, measures. Through continuous evaluation, the Company
meningkatkan efisiensi operasional, memastikan keandalan is committed to strengthening the effectiveness of the ICS,
Laporan Keuangan, mematuhi peraturan yang berlaku, serta improving operational efficiency, ensuring the reliability of
menjaga stabilitas bisnis. Financial Statements, complying with applicable regulations,
and maintaining business stability.
Pernyataan Dewan Komisaris dan Direksi Statement of the Board of Commissioners
atas Kecukupan Sistem Pengendalian and Board of Directors on the Adequacy
Internal of the Internal Control System
Sepanjang tahun 2025, Dewan Komisaris dan Direksi menelaah Throughout 2025, the Board of Commissioners and the Board
penerapan SPI yang dilakukan oleh Direksi bersama Unit Audit of Directors reviewed the implementation of the ICS carried
Internal. Sistem ini dinilai telah diterapkan secara baik dan sesuai out by the Board of Directors with the Internal Audit Unit.
ketentuan yang berlaku. Ke depan, Perseroan berkomitmen The system was assessed to have been applied effectively and
untuk terus menyempurnakan SPI, menyesuaikannya dengan in accordance with the applicable regulations. Going forward,
perubahan bisnis, serta memastikan pengendalian internal the Company is committed to continuously enhancing the ICS,
tetap efektif dan mendukung keberlanjutan usaha. adapting it to business changes, and ensuring that internal
controls remain effective in supporting sustainable business
operations.
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Kode Etik [ESG G-07]
Code of Conducts
Kode Etik merupakan seperangkat aturan dan pedoman yang The Code of Conduct is a set of rules and guidelines that serve as
menjadi acuan perilaku dalam menjalankan tugas dan tanggung a reference for behaviour in carrying out duties and responsibilities
jawab di lingkungan kerja. Perseroan beserta Entitas Anak within the workplace. The Company, with its Subsidiaries,
menerapkan Kode Etik secara menyeluruh kepada seluruh insan applies the Code of Conduct comprehensively to all personnel,
perusahaan, tanpa terkecuali, termasuk Dewan Komisaris dan without exception, including the Board of Commissioners
Direksi. Penerapan Kode Etik mencakup seluruh aspek operasional and the Board of Directors. The implementation of the Code of
Perseroan, mulai dari pengelolaan bisnis, interaksi dengan mitra Conduct covers all aspects of the Company’s operations, from
kerja dan pemangku kepentingan, hingga kepatuhan terhadap business management, interactions with business partners and
regulasi yang berlaku. Melalui penerapan yang berkesinambungan, stakeholders, to compliance with applicable regulations. Through
Kode Etik bertujuan menciptakan lingkungan kerja yang beretika its continuous application, the Code of Conduct aims to create
dan berfokus pada kepentingan jangka panjang, serta memperkuat an ethical work environment focused on long-term interests,
kepercayaan pemangku kepentingan terhadap Perseroan sebagai while strengthening stakeholder confidence in the Company as
entitas yang profesional dan bertanggung jawab. a professional and responsible entity.
Kode Etik atau Standar Perilaku Perseroan yang mengatur The Company’s Code of Conduct regulates the following
hal-hal berikut: matters:
1. Pendahuluan 1. Introduction
a. Latar Belakang; a. Background;
b. Prinsip Dasar Penyusunan; b. Basic Principles of Preparation;
c. Tujuan Penerapan Standar Perilaku; c. Purpose of Implementing the Code of Conduct;
d. Visi dan Misi Perusahaan; serta d. Company’s Vision and Mission; and
e. Budaya dan Nilai-Nilai Perusahaan. e. Corporate Culture and Values.
2. Standar Perilaku Hubungan Internal 2. Internal Relations Conduct Standards
a. Etika Perusahaan dengan Pekerja; a. Company’s Conduct with Employees;
b. Etika Warga PT Pyridam Farma Tbk terhadap b. PT Pyridam Farma Tbk Personnel Conduct towards
Perusahaan; the Company;
c. Etika Pribadi dalam Hubungan Internal; c. Personal Conduct in Internal Relations;
• Sebagai Atasan; • As a Leader;
• Sebagai Bawahan; dan • As a Subordinate; and
• Sebagai Rekan Kerja; • As a Work Partner;
d. Benturan Kepentingan/Penyalahgunaan Jabatan; d. Conflict of Interest/Abuse of Position;
e. Kerahasiaan Data dan Informasi Perusahaan; e. Confidentiality of Company’s Data and Information;
f. Aset/Harta Perusahaan; serta f. Company’s Assets/Wealth; and
g. Kesehatan dan Keselamatan Kerja. g. Occupational Health and Safety.
3. Standar Perilaku Hubungan Eksternal 3. External Relations Conducts Standards
a. Etika Perusahaan terhadap Pemegang Saham; a. The Company’s Conduct with the Shareholders;
b. Etika Perusahaan terhadap Pemasok; b. The Company’s Conduct with Suppliers;
c. Etika Perusahaan terhadap Kreditur; c. The Company’s Conduct with Creditors;
d. Etika Perusahaan terhadap Mitra Usaha; d. The Company’s Conduct with Business Partners;
e. Etika Perusahaan terhadap Pemerintah; e. The Company’s Conduct with Government;
f. Etika Perusahaan terhadap Pesaing; dan f. The Company’s Conduct with Competitors; and
g. Etika Perusahaan terhadap Media Massa. g. The Company’s Conduct with Mass Media;
4. Gratifikasi, Jamuan Bisnis/Entertainment, dan Afiliasi 4. Gratuity, Business/Entertainment Hospitality, and Political
Politik Affiliation
5. Pelanggaran dan Pelaporan 5. Violations and Reporting
6. Kewajiban Mengundurkan Diri 6. Obligation to Resign
7. Penutup 7. Closing
a. Dalam Penerapan; dan a. In Implementation; and
b. Dalam Penegakan. b. In Enforcement.
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Penyebarluasan dan Sosialisasi Kode Etik Dissemination of the Code of Conduct
Penyebarluasan dan sosialisasi Kode Etik dilakukan secara The dissemination and socialization of the Code of Conduct
berkala oleh Unit Audit Internal bekerja sama dengan unit kerja are carried out periodically by the Internal Audit Unit in
terkait lainnya, melalui: collaboration with other relevant work units, through:
1. Rapat-rapat umum internal yang diselenggarakan rutin; 1. Regular internal general meetings;
2. Situs web Perseroan; 2. The Company’s website;
3. Grup media sosial maupun akun media sosial atas nama 3. Social media groups and social media accounts under
Perseroan; serta the Company’s name; and
4. Pelatihan secara berkala ke karyawan. 4. Periodic training for employees.
Sanksi dan Pelanggaran Kode Etik Sanctions and Violations of
the Code of Conduct
Segala bentuk pelanggaran terhadap Kode Etik di lingkungan Any violations of the Code of Conduct within the Company or its
kerja Perseroan maupun Entitas Anak akan ditangani secara Subsidiaries will be handled professionally and proportionately,
profesional dan proporsional, sesuai dengan ketentuan serta in accordance with the applicable provisions and policies.
kebijakan yang berlaku. Sepanjang tahun 2025, Perseroan dan Throughout 2025, the Company and its Subsidiaries did not
Entitas Anak tidak menerima laporan terkait pelanggaran Kode receive any reports of Code of Conduct violations, whether
Etik, baik yang dilakukan oleh organ utama maupun karyawan. committed by main organs or employees.
Sistem Pelaporan Pelanggaran [GRI 2-16, 2-26]
Whistleblowing System
Sistem Pelaporan Pelanggaran (Whistleblowing System/ ”WBS”) The Whistleblowing System (“WBS”) is a mechanism
merupakan mekanisme yang dibentuk untuk menerima, established to receive, process, and follow up on reports of
memproses, dan menindaklanjuti laporan atas dugaan alleged violations within the Company. This system is accessible
pelanggaran yang terjadi di lingkungan Perseroan. Sistem to both internal and external parties to report actions that
ini dapat diakses oleh pihak internal maupun eksternal untuk contradict the GCG principles, the Code of Conduct, company
melaporkan tindakan yang bertentangan dengan prinsip-prinsip policies, or other regulations that may potentially harm
GCG, Kode Etik, kebijakan perusahaan, maupun peraturan lain yang the Company or its stakeholders.
berpotensi merugikan Perseroan atau pemangku kepentingan.
Penerapan WBS juga bertujuan menciptakan lingkungan kerja The implementation of the WBS also aims to create a safe and
yang aman dan kondusif, di mana setiap insan perusahaan, conducive work environment, where all personnel, particularly
khususnya karyawan, memiliki keberanian untuk melaporkan employees, feel empowered to report violations without fear of
pelanggaran tanpa rasa takut terhadap tindakan balasan. Melalui retaliation. Through this system, the Company demonstrates
sistem ini, Perseroan menunjukkan komitmen dalam memperkuat its commitment to strengthening accountability, transparency,
akuntabilitas, transparansi, serta membangun budaya kerja yang and fostering a culture of integrity and ethical conduct
berintegritas dan beretika di seluruh lini organisasi. throughout the organization.
Prosedur Penyampaian Laporan Procedure for Reporting Violations
Pelanggaran
Setiap individu memiliki hak yang sama untuk melaporkan Every individual has an equal right to report alleged violations
dugaan pelanggaran kepada Perseroan sesuai dengan to the Company in accordance with the applicable reporting
ketentuan pelaporan yang berlaku. Laporan dapat disampaikan provisions. Reports can be submitted in writing through
secara tertulis melalui unit terkait, yaitu Komite Whistleblower. the relevant units, namely Whistleblower Committee.
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Setiap laporan yang diterima akan ditelaah dan ditindaklanjuti Each report received will be reviewed and followed up by the
oleh pihak berwenang berdasarkan tingkat urgensi, keabsahan authorized parties based on the level of urgency, validity of the
informasi, serta dampaknya terhadap Perseroan. Laporan akan information, and its potential impact on the Company. Reports
diproses lebih lanjut apabila memenuhi ketentuan sebagai will be further processed if they meet the following criteria:
berikut:
1. Identitas pelapor jelas (nama, jabatan, dan ditandatangani); 1. The whistleblower’s identity is clear (name, position, and
signature);
2. Masalah/pelanggaran disampaikan dengan singkat, padat, 2. The issue/violation is conveyed clearly and concisely, with
dan disertai bukti pendukung; serta supporting evidence; and
3. Pelanggaran yang dilaporkan akan berdampak negatif 3. The violation reported will have a negative impact on
terhadap Perseroan. the Company.
Kerahasiaan dan Perlindungan Pelapor Confidentiality and Protection of
the Whistleblower
Perseroan berkomitmen menjaga kerahasiaan dan keamanan The Company is committed to maintaining the confidentiality
pihak pelapor melalui penerapan sejumlah kebijakan and safety of whistleblowers through the implementation of
perlindungan sebagai berikut: the following protection policies:
1. Perseroan menjamin kerahasiaan identitas pelapor, kecuali 1. The Company guarantees the confidentiality of
apabila pengungkapan tersebut diperlukan dalam kaitan the whistleblower’s identity, unless disclosure is required
dengan laporan atau penyidikan yang dilakukan oleh pihak in relation to the report or investigation conducted by
berwajib; the authorities;
2. Karyawan yang menjadi pelapor dan menunjukkan itikad 2. Employees who act as whistleblowers and show good
baik akan dilindungi dari tindakan pemecatan, penurunan faith will be protected from retaliation such as dismissal,
jabatan/pangkat, pelecehan, atau diskriminasi dalam segala demotion, harassment, or any form of discrimination, and
bentuk dan catatan yang merugikan dalam file data pribadinya; no harmful records will be placed in their personal files;
3. Penyampaian laporan tanpa identitas (anonim) tetap 3. Reports can also be submitted anonymously and will be
akan diterima dan ditindaklanjuti oleh petugas yang processed and followed up by the authorized officers
diberi kewenangan untuk menerima laporan tersebut according to the existing procedure. However, anonymous
sesuai dengan prosedur yang ada. Namun demikian, reporting is not recommended as it may complicate
penyampaian pelaporan anonim tidak direkomendasikan communication for further follow-up; and
karena pelaporan secara anonim akan menyulitkan
komunikasi untuk tindak lanjut atas pelaporan; serta
4. Perseroan akan menetapkan sanksi atas penyalahgunaan 4. The Company will impose sanctions for the abuse of
sistem pelaporan pelanggaran, di mana para pihak (baik the whistleblowing system, where individuals (both internal
internal maupun eksternal) yang menyampaikan laporan and external) who submit malicious or false reports with
berupa fitnah atau laporan palsu akan diberikan sanksi personal intent to damage someone’s reputation will face
termasuk proses hukum dan tidak memperoleh jaminan penalties, including legal action, and will not be entitled
kerahasiaan maupun perlindungan pelapor. to the protection and confidentiality provided to genuine
whistleblowers.
Tindak Lanjut Laporan Pelanggaran Follow-up on Violation Reports
Setiap laporan pelanggaran yang diterima Perseroan akan All violation reports received by the Company will be
ditindaklanjuti secara profesional dan bertanggung jawab. addressed professionally and responsibly. Reports submitted
Laporan yang masuk melalui Komite Whistleblower melalui through the Whistleblower Committee through a transparent
proses investigasi yang transparan untuk memastikan investigation process to verify their accuracy. If a report is
kebenarannya. Jika laporan terbukti benar, Perseroan akan substantiated, the Company will impose sanctions on the party
memberikan sanksi kepada pihak yang melakukan pelanggaran committing the violation in accordance with the applicable
sesuai kebijakan yang berlaku. Namun, apabila laporan tidak policies. Conversely, if a report is unsubstantiated or proven
terbukti atau terbukti dibuat dengan tujuan merugikan pihak to be made with the intent to harm others, the Company
lain, Perseroan akan menindaklanjuti pelapor sesuai dengan will take appropriate action against the whistleblowers in
ketentuan yang berlaku untuk menjaga integritas sistem accordance with the applicable regulations to maintain
pelaporan. the integrity of the reporting system.
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Sanksi dan Laporan Pelanggaran Sanctions and Violation Reports
Setiap pelanggaran terhadap kebijakan Perseroan akan Any violation of the Company’s policies will be subject
dikenakan sanksi sesuai keputusan Direksi bersama HRD, to sanctions in accordance with the Board of Directors
dengan tetap mematuhi ketentuan hukum yang berlaku. decision with the HRD, while remaining in compliance with
Langkah ini diambil untuk menegakkan kedisiplinan, the applicable laws and regulations. This measure is
menumbuhkan kesadaran etika, serta memperkuat penerapan implemented to uphold discipline, foster ethical awareness,
Kode Etik dan sistem pelaporan di seluruh lini organisasi. and reinforce the application of the Code of Conduct and
Sepanjang tahun 2025, Perseroan dan Entitas Anak menerima the reporting system across all levels of the organization.
44 (empat puluh empat) laporan pelanggaran. Seluruh laporan Throughout 2025, the Company and its Subsidiaries received
tersebut telah ditindaklanjuti dan diselesaikan sesuai dengan 44 (forty four) whistleblowing reports. All reports were
prosedur yang berlaku, namun demikian tidak terdapat followed up and resolved in accordance with applicable
pelanggaran yang berdampak material dan signifikan terhadap procedures, however, there were no violations that had
kegiatan operasional maupun kelangsungan usaha Perseroan. a material and significant impact on the Company’s operational
activities or business going concern.
Perkara Penting dan Sanksi Administratif [GRI 2-27]
Important Cases and Administrative Sanctions
Sepanjang tahun 2025, Perseroan beserta Dewan Komisaris, Throughout 2025, the Company, with the Board of
Direksi, dan seluruh karyawan tidak terlibat maupun Commissioners, Board of Directors, and all employees, was not
menghadapi perkara hukum, baik pidana maupun perdata yang involved in or subject to any legal proceedings, whether criminal
secara material dapat mempengaruhi kelangsungan usaha or civil, that could materially affect the Company’s business
Perseroan. Sepanjang periode tersebut, Perseroan menjalankan going concern. During the period, the Company conducted its
kegiatan usaha dengan tetap berupaya mematuhi seluruh operations while continuing to comply with all applicable laws
ketentuan peraturan perundang-undangan yang berlaku. Selain and regulations. In addition, the Company did not recieve any
itu, Perseroan juga tidak menerima sanksi administratif yang material administrative sanctions from the relevant authorities
bersifat material dari otoritas atau lembaga pengawas terkait. or regulatory bodies.
Kebijakan Anti-Korupsi dan Anti-Penyuapan
Anti-Corruption and Anti-Bribery Policy
Perseroan memandang pencegahan korupsi dan penyuapan The Company considers the prevention of corruption and
sebagai aspek fundamental dalam menjaga integritas usaha bribery as a fundamental aspect of maintaining business
serta memastikan keberlanjutan jangka panjang. Oleh karena integrity and ensuring long-term sustainability. Accordingly,
itu, Perseroan berkomitmen untuk mencegah dan menghindari the Company is committed to preventing and avoiding any
segala bentuk praktik korupsi maupun penyuapan yang dapat form of corruption or bribery that may cause material or
menimbulkan kerugian, baik materiil maupun non-materiil. non-material losses. This commitment is implemented through
Komitmen ini diwujudkan melalui penerapan Kode Etik yang the application of a comprehensive Code of Conduct applicable
komprehensif dan berlaku bagi seluruh insan perusahaan, to all employees, including the Board of Commissioners
termasuk Dewan Komisaris dan Direksi. Sebagai bagian dari and Board of Directors. As part of its preventive measures,
upaya pencegahan, Perseroan secara konsisten melakukan the Company consistently disseminates the Code of Conduct
sosialisasi Kode Etik melalui berbagai media komunikasi through a number of internal communication channels, such as
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internal, seperti rapat divisi atau unit kerja, pertemuan formal, divisional or unit meetings, formal gatherings, email blasts, and
email blast, serta grup WhatsApp. Selain itu, Perseroan juga WhatsApp groups. In addition, the Company has established
telah menetapkan sejumlah kebijakan sebagai langkah several policies as preventive steps against potential acts of
preventif terhadap potensi tindakan korupsi dan penyuapan, corruption and bribery, including: [GRI 3-3]
antara lain: [GRI 3-3]
1. Setiap karyawan Perseroan dilarang menerima hadiah dari 1. All employees are prohibited from accepting gifts from
siapa pun, instansi mana pun, yang dapat memengaruhi anyone or any institution that could influence their actions
tindakan atau keputusannya dalam menjalankan tugasnya; or decisions in carrying out their duties;
2. Setiap karyawan Perseroan dalam menjalankan tugasnya 2. All employees are prohibited from giving gifts to any party
dilarang memberikan hadiah kepada pihak mana pun that violates prevailing laws and regulations, which could
yang melanggar peraturan dan perundangan yang dapat be interpreted as bribery;
diindikasikan sebagai penyuapan;
3. Setiap karyawan Perseroan dapat menerima atau 3. Employees may accept or give gifts unrelated to
memberikan hadiah yang tidak berkaitan dengan transaksi the Company’s business transactions;
bisnis perusahaan;
4. Dalam rangka menjaga atau memelihara hubungan 4. In order to maintain or foster business relationships,
bisnis, Perseroan dapat mengeluarkan biaya yang dapat the Company may incur expenses that are justifiable for
dipertanggungjawabkan pada kondisi antara lain hari raya occasions such as religious holidays, official anniversary
keagamaan, perayaan ulang tahun kedinasan, serta pisah celebrations, or farewell events for Company officials; and
sambut pejabat Perseroan; serta
5. Hadiah dari Perseroan harus mencantumkan logo 5. Gifts from the Company must include the Company logo.
perusahaan.
Operasi yang Dinilai Memiliki Risiko Operations Deemed to Carry Corruption
terkait Korupsi [GRI 205-1] Risks [GRI 205-1]
Sebagai bagian dari manajemen risiko, Perseroan melakukan As part of risk management, the Company assesses
penilaian risiko korupsi pada seluruh unit kerja yang berpotensi the potential risk of corruption in all work units involved in
tinggi terlibat dalam transaksi keuangan maupun interaksi financial transactions or interacting with external parties.
dengan pihak eksternal. Penilaian dilakukan melalui audit internal, The assessment is conducted through internal audits, transaction
analisis transaksi, evaluasi kepatuhan, serta pemetaan titik analysis, compliance evaluation, and mapping of corruption-
rawan korupsi. Hasilnya digunakan untuk menentukan tindakan prone points. The results are used to establish mitigation
mitigasi, perbaikan SOP, serta penguatan kontrol internal. measures, improve SOPs, and strengthen internal controls.
Komunikasi dan Pelatihan Anti-Korupsi Anti-Corruption and Anti-Bribery
dan Anti-Penyuapan [GRI 205-2] Communication and Training [GRI 205-2]
Untuk memastikan seluruh insan Perseroan memahami To ensure that all Company personnel understand
kebijakan anti-korupsi dan anti-penyuapan, Perseroan secara the anti-corruption and anti-bribery policies, structured
konsisten melakukan sosialisasi dan pelatihan terstruktur. communication and training are conducted through:
Kegiatan ini disampaikan melalui:
1. Sesi pelatihan tatap muka dan daring; 1. Face-to-face and online training sessions;
2. Rapat divisi dan unit kerja; 2. Division and unit meetings;
3. Email blast dan intranet; 3. Email blasts and intranet;
4. Grup komunikasi internal; atau 4. Internal communication groups; and
5. Pembekalan bagi karyawan baru. 5. Onboarding for new employees.
Materi pelatihan mencakup etika bisnis, pelarangan gratifikasi, The training materials cover business ethics, prohibition
prosedur pelaporan pelanggaran, dan tanggung jawab individu of gratuities, violation reporting procedures, and individual
dalam mencegah korupsi. responsibilities in preventing corruption.
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Insiden Korupsi yang Terbukti dan Confirmed Corruption Incidents and
Tindakan yang Diambil [GRI 205-3] Actions Taken [GRI 205-3]
Sepanjang tahun 2025, tidak terdapat insiden korupsi yang Throughout 2025, no confirmed corruption incidents occurred
terbukti terjadi di lingkungan Perseroan maupun Entitas within the Company or its Subsidiaries. No employees or
Anak. Tidak terdapat pula pegawai atau manajemen yang Management were dismissed, sanctioned, or faced legal
diberhentikan, dikenakan sanksi, atau menghadapi proses proceedings related to corruption or bribery.
hukum terkait korupsi atau penyuapan.
Apabila suatu insiden ditemukan, Perseroan memiliki If an incident occurs, the Company has handling mechanism in
mekanisme penanganan yang jelas, meliputi: place which includes:
1. Investigasi internal; 1. Internal investigation;
2. Pemberlakuan tindakan disiplin sesuai peraturan 2. Implementation of disciplinary actions in accordance with
perusahaan; company policies;
3. Pelibatan aparat penegak hukum bila diperlukan; serta 3. Involvement of law enforcement authorities if necessary;
and
4. Perbaikan sistem dan kontrol internal untuk mencegah 4. System and internal control improvements to prevent
kejadian berulang. recurrence.
Kebijakan Insider Trading
Insider Trading Policy
Sebagai bentuk komitmen dalam mencegah penyalahgunaan As part of its commitment to prevent the misuse of information
informasi dan praktik yang dapat merugikan Perseroan and practices that may harm the Company or its stakeholders,
maupun pemangku kepentingan, Perseroan menerapkan the Company implements a policy on insider trading.
kebijakan terkait insider trading. Kebijakan ini telah diatur This policy is stipulated in the Code of Conduct and refers to
dalam Standar Perilaku Perseroan dan merujuk pada ketentuan the provisions of the Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan No. 78/POJK.04/2017 No. 78/POJK.04/2017 concerning Permitted Securities
tentang Transaksi Efek yang Tidak Dilarang bagi Orang Dalam Transactions by Insiders (“POJK 78/2017”), as well as Article
(“POJK 78/2017”), serta Pasal 104 Undang-Undang 104 of Law No. 8 of 1995 concerning the Capital Market, as
No. 8 Tahun 1995 tentang Pasar Modal, sebagaimana telah amended by Law No. 4 of 2023 concerning the Development
diubah dengan Undang-Undang No. 4 Tahun 2023 tentang and Strengthening of the Financial Sector.
Pengembangan dan Penguatan Sektor Keuangan.
Melalui kebijakan ini, Perseroan memastikan kepatuhan Through this policy, the Company ensures compliance with
terhadap peraturan yang berlaku serta menjaga integritas applicable regulations and maintains integrity and trust in
dan kepercayaan di pasar modal. Seluruh organ perusahaan, the capital market. All corporate organs, including the Board
termasuk Dewan Komisaris dan Direksi yang memiliki akses of Commissioners and the Board of Directors with access to
terhadap informasi material Perseroan, diharapkan dapat the Company’s material information, are expected to understand
memahami dan menerapkan kebijakan ini secara bertanggung and implement this policy responsibly and prudently.
jawab dan bijaksana.
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Akses Informasi dan Data Perseroan
Access to Company’s Information and Data
Sebagai wujud transparansi dan akuntabilitas, Perseroan As a form of transparency and accountability, the Company
senantiasa memfasilitasi akses informasi yang mudah bagi consistently facilitates easy access to information for all
seluruh pemangku kepentingan melalui berbagai kanal berikut: stakeholders through the following channels:
Media Sosial
Social Media
Instagram @pyfagroup
LinkedIn https://www.linkedin.com/company/pt-pyridamfarma-tbk/
Telp
(62-21) 5099 1067
Phone
Situs Web
Herdiasti Website
www.pyfa.co.id
Anggitya Dwisani
Sekretaris Perusahaan
Corporate Secretary Email
Kantor Utama Hubungan Investor
corsec@pyfa.co.id
Head Office Investor Relation
Sinar Mas Land Plaza Sudirman Hubungan Media
Lt. 12 / 12th Floor corcomm@pyfa.co.id
Media Relation
Jl. Jenderal Sudirman Kav. 21,
RT 10/RW 01 Karier
hr.corporate@pyfa.co.id
Kuningan, Karet Career
Jakarta Selatan / South Farmakovigilans
Jakarta 12920 pv.safety@pyfa.co.id
Pharmacovigilance
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis Komitmen Keberlanjutan Sustainability Commitment Perseroan memandang keberlanjutan sebagai fondasi The Company regards sustainability as a strategic foundation strategis dalam menciptakan nilai jangka panjang serta for creating long-term value and ensuring business resilience memastikan ketangguhan usaha di tengah dinamika industri amid the evolving dynamics of the healthcare industry. kesehatan yang terus berkembang. Keberlanjutan tidak Sustainability is not viewed merely as a moral responsibility, hanya dipahami sebagai tanggung jawab moral, tetapi juga but as an integrated business approach that ensures all sebagai pendekatan bisnis yang memastikan seluruh proses operational processes, decision-making, and product operasional, pengambilan keputusan, serta pengembangan development are conducted responsibly and deliver value to all produk dilakukan secara bertanggung jawab dan memberikan stakeholders. In this regard, the Company, with its Subsidiaries, manfaat bagi seluruh pemangku kepentingan. Sejalan dengan consistently strengthens the implementation of sustainability itu, Perseroan bersama Entitas Anak secara konsisten memperkuat initiatives based on 3 (three) core pillars: economic, social, and implementasi inisiatif keberlanjutan yang berlandaskan pada environmental. 3 (tiga) pilar utama, yaitu ekonomi, sosial, dan lingkungan. Pada pilar ekonomi, Perseroan berfokus pada pembangunan kinerja Under the economic pillar, the Company focuses on building usaha yang sehat dan berkelanjutan melalui penyediaan produk sound and sustainable business performance through farmasi yang aman, berkualitas, dan inovatif. Upaya ini diwujudkan the provision of safe, high-quality, and innovative melalui investasi berkelanjutan dalam kegiatan penelitian dan pharmaceutical products. This commitment is realized pengembangan (Research and Development/”R&D”), yang through continuous investment in Research & Development menjadi motor penggerak utama dalam menghadirkan produk- (“R&D”) activities, which serve as the primary driving force in produk yang relevan dengan kebutuhan kesehatan masyarakat. delivering products that are aligned with the healthcare needs Penguatan kapabilitas inovasi tersebut memastikan Perseroan of the community. The strengthening of innovation capabilities mampu memberikan nilai tambah sekaligus meningkatkan daya enables the Company to generate added value while increasing saing di industri farmasi nasional. its competitiveness within the national pharmaceutical industry. Pada pilar lingkungan, Perseroan melanjutkan berbagai upaya Under the environmental pillar, the Company continues pengelolaan dampak lingkungan secara bertanggung jawab to responsibly manage its environmental impacts by melalui penerapan praktik produksi yang lebih bersih, efisien, implementing cleaner, more efficient, and environmentally dan ramah lingkungan. Inisiatif yang dijalankan meliputi friendly production practices. These initiatives include reducing pengurangan penggunaan sumber daya, pengelolaan limbah resource consumption, ensuring proper waste management yang sesuai ketentuan, serta pengendalian emisi untuk in accordance with applicable regulations, and controlling meminimalkan jejak ekologis. Pemanfaatan teknologi yang emissions to minimize the Company’s ecological footprint. lebih efisien dan berkelanjutan menjadi bagian penting dalam The adoption of more efficient and sustainable technologies menjaga agar proses produksi tetap optimal tanpa memberikan plays a vital role in maintaining optimal production processes dampak negatif terhadap lingkungan. without causing adverse impacts on the environment. Pada pilar sosial, Perseroan berkomitmen memberikan kontribusi Under the social pillar, the Company is committed to delivering positif bagi seluruh pemangku kepentingan melalui berbagai positive contributions to all stakeholders through a number program yang mendukung kesejahteraan karyawan, penguatan of programs that support employee welfare, strengthen hubungan dengan mitra usaha, perlindungan konsumen, serta relationships with business partners, protect consumers, and pemberdayaan masyarakat di sekitar wilayah operasional. Inisiatif empower communities surrounding its operational areas. sosial yang dijalankan dirancang untuk menciptakan manfaat These social initiatives are designed to create sustainable yang berkelanjutan dan memperkuat kehadiran Perseroan sebagai benefits and reinforce the Company’s presence as an inclusive perusahaan yang inklusif dan bertanggung jawab. and responsible enterprise. Melalui penerapan ketiga pilar tersebut secara konsisten, Perseroan Through the consistent implementation of these three menegaskan komitmennya untuk mendorong pertumbuhan usaha pillars, the Company reaffirms its commitment to promoting yang berkelanjutan, memberikan dampak positif yang terukur, sustainable business growth, delivering measurable positive serta memperkuat kontribusi terhadap pembangunan kesehatan impacts, and strengthening its contribution to the advancement dan kesejahteraan masyarakat di Indonesia. of public health and community well-being in Indonesia. 214 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Tata Kelola Keberlanjutan
Sustainability Governance
Perseroan menempatkan tata kelola keberlanjutan sebagai The Company positions sustainability governance as
elemen strategis dalam memastikan tercapainya kinerja a strategic element in ensuring the achievement of responsible
usaha yang bertanggung jawab dan berorientasi jangka and long-term–oriented business performance. The integration
panjang. Integrasi aspek lingkungan, sosial, dan tata kelola of Environmental, Social, and Governance (“ESG”) aspects
(Environmental, Social, and Governance/”ESG”) diterapkan is comprehensively embedded within the organizational
secara menyeluruh di dalam struktur organisasi dan menjadi structure and serves as a guiding framework for all
pedoman dalam setiap proses pengambilan keputusan. decision-making processes. This approach is designed to
Pendekatan ini dirancang untuk memastikan bahwa seluruh ensure that all of the Company’s operational activities are
aktivitas operasional Perseroan selaras dengan prinsip aligned with sustainability principles and are able to create
keberlanjutan serta mampu menciptakan nilai tambah yang sustainable added value for all stakeholders.
berkelanjutan bagi seluruh pemangku kepentingan.
Pengawasan terhadap implementasi kebijakan keberlanjutan Supervision of the implementation of sustainability policies is
dilaksanakan secara berkala oleh Direksi bersama Dewan carried out on a regular basis by the Board of Directors with
Komisaris melalui mekanisme evaluasi kinerja, monitoring the Board of Commissioners through performance evaluation
program, dan pelaporan yang transparan. Keterlibatan mechanisms, program monitoring, and transparent reporting.
aktif organ tata kelola memastikan bahwa setiap inisiatif The active involvement of the governance bodies ensures that
keberlanjutan dijalankan sesuai dengan kebijakan internal, each sustainability initiative is implemented in accordance
praktik terbaik industri, serta ketentuan regulasi yang berlaku. with internal policies, industry best practices, and applicable
Selain itu, tata kelola keberlanjutan diperkuat melalui penerapan regulatory requirements. Furthermore, sustainability
sistem manajemen yang memungkinkan identifikasi, mitigasi, governance is strengthened through the implementation of
dan pengelolaan risiko ESG secara sistematis. management systems that enable the systematic identification,
mitigation, and management of ESG risks.
Melalui penerapan tata kelola keberlanjutan yang kuat, Through the implementation of robust sustainability
Perseroan berupaya menjaga keseimbangan antara governance, the Company seeks to maintain a balance between
pertumbuhan bisnis dan tanggung jawab sosial-lingkungan. business growth and social and environmental responsibility.
Pendekatan ini mendorong inovasi dalam pengembangan This approach fosters innovation in the development of more
produk dan proses bisnis yang lebih efisien dan ramah efficient and environmentally friendly products and business
lingkungan, sekaligus memperkuat kepercayaan pemangku processes, while also strengthening stakeholder confidence in
kepentingan terhadap komitmen Perseroan dalam menciptakan the Company’s commitment to creating sustainable long-term
nilai jangka panjang yang berkelanjutan. value.
Penanggung Jawab Penerapan Person in Charge of Sustainable
Berkelanjutan [POJK E.1] [GRI 2-8, 2-12, 2-13] Implementation [POJK E.1] [GRI 2-8, 2-12, 2-13]
Perseroan belum memiliki unit atau penanggung jawab khusus During 2025, the Company has not yet established
yang menangani penerapan program keberlanjutan selama a dedicated unit or appointed a specific officer responsible
tahun 2025. Namun demikian, secara struktural seluruh for managing the implementation of sustainability programs.
insan Perseroan memiliki peran serta tanggung jawab dalam Nevertheless, structurally, all Company personnel have roles
mendukung pelaksanaan aspek keberlanjutan sesuai dengan and responsibilities in supporting the implementation of
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fungsi dan kewenangan masing-masing. Adapun pembagian sustainability aspects in accordance with their respective
peran dan tanggung jawab tersebut diuraikan sebagai berikut: functions and authorities. The allocation of these roles and
responsibilities is described as follows:
Organ Perusahaan Tugas dan Tanggung Jawab
Company’s Organ Duties and Responsibilities
Dewan Komisaris Mengawasi penerapan kebijakan dan strategi keberlanjutan yang ditetapkan oleh Direksi, serta memberikan saran
Board of Commissioners dan usulan pengembangan.
Supervises the implementation of sustainability policies and strategies set by the Board of Directors, while providing
advice and development proposals.
Direksi Menyusun kebijakan dan strategi keberlanjutan, menerapkannya di seluruh aspek kerja Perseroan, serta melakukan
Board of Directors evaluasi pelaksanaannya dengan dukungan organ pendukung Direksi, yaitu Sekretaris Perusahaan dan Unit Audit
Internal.
Develops sustainability policies and strategies, implements them across all Company operations, and evaluates their
execution with support from the Corporate Secretary and Internal Audit Unit.
Komite Audit Mengawasi efektivitas penerapan program dan potensi benturan kepentingan.
Audit Committee Monitors the effectiveness of program implementation and identifies potential conflicts of interest.
Sekretaris Perusahaan Menjadi media penghubung dalam rangkaian program perusahaan dengan pemangku kepentingan terkait.
Corporate Secretary To be a liaison in a series of Company’s programs with related stakeholders.
Unit Audit Internal Mengawasi penerapan program dan memastikan pengelolaan pengendalian internal, manajemen risiko, serta
Internal Audit Unit kepatuhan terhadap peraturan perundang-undangan.
Supervises program implementation and ensures internal control management, risk management, and compliance
with laws and regulations.
Karyawan Pelaksana penerapan program keberlanjutan, baik di internal maupun di luar Perseroan.
Employees Implements sustainability programs both internally and outside the Company.
Pengembangan Kompetensi Sustainability Competency Development
Keberlanjutan [POJK E.2] [GRI 2-17] [POJK E.2] [GRI 2-17]
Penguatan kapasitas sumber daya manusia merupakan Strengthening human resources capacity is a key component
komponen penting dalam memastikan efektivitas penerapan in ensuring the effective implementation of sustainability
keberlanjutan di seluruh tingkatan organisasi. Perseroan across all levels of the organization. The Company believes
meyakini bahwa pemahaman yang memadai terhadap that an adequate understanding of sustainability principles
prinsip dan praktik keberlanjutan akan meningkatkan kualitas and practices will improve the quality of decision-making
pengambilan keputusan serta mendorong terciptanya and promote more responsible operations. Accordingly,
operasional yang lebih bertanggung jawab. Oleh karena itu, the Company continuously carries out a number of
secara berkesinambungan Perseroan melaksanakan berbagai competency development programs provided to the Board
program pengembangan kompetensi yang ditujukan bagi of Commissioners, the Board of Directors, employees,
Dewan Komisaris, Direksi, karyawan, pejabat, dan/atau unit officers, and/or work units involved in the implementation of
kerja yang berperan dalam implementasi aspek keberlanjutan. sustainability aspects.
Program-program tersebut dirancang untuk memperluas wawasan These programs are designed to broaden insights into
mengenai ESG, meningkatkan keterampilan dalam mengelola ESG, improve skills in managing sustainability-related risks
risiko dan peluang keberlanjutan, serta memperkuat kemampuan and opportunities, and strengthen capabilities in meeting
dalam memenuhi tuntutan regulasi dan ekspektasi pemangku regulatory requirements and stakeholder expectations.
kepentingan. Melalui peningkatan kapasitas ini, Perseroan Through this capacity-building efforts, the Company ensures
memastikan bahwa setiap fungsi memiliki pengetahuan yang that each function possesses sufficient knowledge to support
memadai untuk mendukung pencapaian tujuan keberlanjutan the achievement of sustainability objectives while reinforcing
sekaligus memperkuat daya saing perusahaan dalam jangka the Company’s long-term competitiveness. Information on
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panjang. Informasi mengenai program pengembangan competency development programs related to sustainability
kompetensi yang terkait dengan aspek keberlanjutan yang aspects implemented throughout 2025 is presented as follows:
direalisasikan sepanjang tahun 2025 diuraikan sebagai berikut:
Topik Pengembangan Kompetensi Pelaksana Tempat dan Waktu Peserta
Competency Development Topic Organizer Venue and Time Participants
Pyfa
Kantor Pusat dan Cabang,
HRD Forum 12 Februari 2025
Basic HR Management HRD
HRD Forum Head Office and Branches,
February 12, 2025
Kantor Pusat dan Cabang,
Inti Pesan 20 Februari 2025
HR Director Summit HRD
Key Messages Head Office and Branches,
February 20, 2025
Perpanjangan Sertifikasi Penanggung Jawab
Pengelolaan Limbah B3
Media Edutama Pabrik, 13 Maret 2025
Renewal of Certification for the Person in HRD and GA
Indonesia Factory , March 13, 2025
Charge of Hazardous and Toxic Waste (B3)
Management
Integrated Management System ISO 9001, Pabrik, 10 Jul 2025
TÜV SÜD Indonesia Operation Excellence
14001, and 45001 Factory , July 10, 2025
HRD and GA, Medical and Laboratory
Muhamad Wildan dan Devices Marketing, Operation
Pabrik, 24 Juli 2025
Integrated ISO 14001 and ISO 45001 Raihan Liwanda Excellence, PPIC, President Office,
Factory , July 24, 2025
(PT Holi Pharma) Production, Quality Assurance, and
Quality Control
Pemadam Kebakaran
Accounting, Power and Maintenance,
Praktik Fire Training and Foundation APAR Kabupaten Cianjur Pabrik, 24 Juli 2025
PPIC, Production, Quality Assurance,
Fire Training Practice and Basic APAR Training Cianjur Regency Fire Factory , July 24, 2025
and Quality Control
Department
Kantor Pusat dan Cabang, 2
Agustus 2025
Certified Human Capital Management IEEEL Insitute HRD
Head Office and Branches,
August 2, 2025
Simbol, Pelabelan, dan Penyimpanan Limbah B3
Pabrik, 27 Agustus 2025
Symbols, Labeling, and Storage of Hazardous M. Imam Akbar Bukhori HRD and GA
Factory , August 27, 2025
and Toxic Waste (B3)
Petugas Kebakaran Kelas D Pabrik, 11 September 2025
Bhakti Katiga Indonesia Operation Excellence
Class D Fire Officer Factory , September 11, 2025
Teknis Penyimpanan Limbah B3
Ashita Dewi Pabrik, 13 Oktober 2025
Technical Aspects of Hazardous and Toxic HRD and GA
Rahimawati Factory , October 13, 2025
Waste (B3) Storage
Kantor Pusat dan Cabang,
HR Generalist (Including end-to-end Recruitment 21 November 2025
Ioda Academy HRD
and Employer Branding) Head Office and Branches,
November 21, 2025
Ethica
Identifikasi Bahaya, Penilaian Risiko, dan
Penetapan Pengendalian Cikarang, Januari 2025
Ethica Industri Farmasi Production, Engineering, and HSE
Hazard Identification, Risk Assessment, and Cikarang, January 2025
Determination of Control Measures
Keamanan Menggunakan Peralatan dan Mesin
Saat Bekerja Cikarang, Januari 2025
Ethica Industri Farmasi QC
Safety in the Use of Equipment and Machinery Cikarang, January 2025
at Work
Cikarang, Januari, Februari,
Bahan B3 dan Flammable Combustible Liquids
Juni, dan Juli 2025 QC, Engineering and HSE, Logistic,
Hazardous and Toxic (B3) Materials and Ethica Industri Farmasi
Cikarang, January, February, HRGA, and Engineering and HSE
Flammable Combustible Liquids
June, and July 2025
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Topik Pengembangan Kompetensi Pelaksana Tempat dan Waktu Peserta
Competency Development Topic Organizer Venue and Time Participants
Cikarang, Januari, Februari,
dan Juli 2025
Behaviour Based Safety dan Observasi Perilaku K3 Ethica Industri Farmasi QC, Engineering, and HSE
Cikarang, January, February,
and July 2025
Cikarang, Januari, Februari,
Keselamatan dan Kesehatan Kerja Juli, September, dan Oktober
di Area Warehouse 2025
Ethica Industri Farmasi Logistic, Engineering, HSE, and Logistic
Occupational Health and Safety Cikarang, January, February,
in the Warehouse Area July, September, and
October 2025
Keselamatan dan Kesehatan Kerja Cikarang, Januari, Februari,
di Area Laboratorium dan Juli 2025
Ethica Industri Farmasi QC, Engineering, and HSE
Occupational Health and Safety Cikarang, January, February,
in the Laboratory Area and July 2025
Pelaporan Keselamatan Kerja Cikarang, Januari, Februari,
dan Indikator Lingkungan April, dan Juni 2025
Ethica Industri Farmasi QC and HRGA
Occupational Safety and Environmental Cikarang, January, February,
Indicators Reporting April, and June 2025
Cikarang, Januari dan Juni
Pemantauan dan Pengukuran K3LH
2025
OHS and Environmental Monitoring and Ethica Industri Farmasi QC, Engineering, and HSE
Cikarang, January, and June
Measurement
2025
Cikarang, Januari, Februari,
Penanganan Cairan Mudah Menyala April, Mei, Juni, Juli 2025
dan Mudah Terbakar Ethica Industri Farmasi Cikarang, January, February, QC and HRGA
Handling of Flammable and Combustible Liquids April, May, June, and July
2025
Cikarang, Januari, Februari,
Penanganan Limbah di Laboratorium Maret, dan Agustus 2025
Ethica Industri Farmasi QC and R&D
Laboratory Waste Management Cikarang, January, February,
March, and August 2025
Cikarang, Januari, Februari,
Pengelolaan Alat Pelindung Diri (“APD”)
April, Juni, dan Juli 2025 Logistic, QC, Engineering, HSE, and
Personal Protective Equipment (“PPE”) Ethica Industri Farmasi
Cikarang, January, February, HRGA
Management
April, June, and July 2025
Logistic, QA, QC, Engineering, HSE,
Kesiapsiagaan dan Tanggap Darurat Cikarang, Semester I 2025 R&D, Validation, HRGA, Production,
Ethica Industri Farmasi
Emergency Preparedness and Response Cikarang, First Half of 2025 Purchasing, Regulatory Affairs, and
Supply Operation
Cikarang, Februari dan
Maret 2025
Environmental Monitoring Ethica Industri Farmasi Production
Cikarang, February, and
March 2025
Cikarang, Februari dan Juli
Keselamatan Berkendara 2025
Ethica Industri Farmasi Logistic, Engineering, and HSE
Driving Safety Cikarang, February, and July
2025
Penanganan Keadaan Darurat Tumpahan Limbah Cikarang, Mei dan
Bahan Berbahaya dan Beracun di TPS B3 September 2025 Engineering, HSE, Production, QC and
Ethica Industri Farmasi
Handling of Hazardous and Toxic Waste Spill Cikarang, May and R&D
Emergencies at B3 Temporary Disposal Sites September 2025
Engineering and HSE, HRGA, Logistic,
Cikarang, Juni 2025
First Aider Training Ethica Industri Farmasi Plant, Production, PPIC, Purchasing,
Cikarang, June 2025
QA, QC, R&D, and Validation
Holi
Petugas Damkar Kelas D Safetra, 19 Februari 2025
Safetra Engineering and General
Class D Fire Officer Safetra, February 19, 2025
Protap Instalasi Pengolahan Air Limbah (“IPAL”)
Cimahi, 28 Maret 2025
Wastewater Treatment Plant (“WWTP”) Standard PT Holi Pharma Utility
Cimahi, March 28, 2025
Operating Procedures
Kesehatan dan Keselamatan Kerja (“K3”) Cimahi, 30 September 2025
PT Holi Pharma Engineering and General
Occupational Health and Safety (“OHS”) Cimahi, September 30, 2025
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Topik Pengembangan Kompetensi Pelaksana Tempat dan Waktu Peserta
Competency Development Topic Organizer Venue and Time Participants
Probiotec Pty Ltd
Manajemen Pengelolaan Limbah Seluruh Karyawan
Safety Manager Monthly Report
Waste Management All Employees
Keberlanjutan Seluruh Karyawan
Safety Manager Monthly Report
Sustainability All Employees
DokterIN
Jakarta, Januari – Desember
2025 Seluruh new hire
GOP New Hire Dokterin (Internal)
Jakarta, January – All new hires
December 2025
Penilaian Risiko atas Kinerja Risk Assessment of Sustainable
Keberlanjutan [POJK E.3] [GRI 2-25] Performance [POJK E.3] [GRI 2-25]
Pengelolaan risiko yang efektif merupakan elemen penting Effective risk management is a critical element in ensuring
dalam memastikan ketangguhan bisnis dan keberlanjutan the Company’s business resilience and long-term sustainability.
jangka panjang Perseroan. Oleh karena itu, Direksi bersama Accordingly, the Board of Directors, with the Internal Audit
Unit Audit Internal secara berkala melakukan evaluasi terhadap Unit, conducts regular evaluations of the effectiveness of risk
efektivitas penerapan manajemen risiko dengan pengawasan management implementation under the supervision of the Board
dari Dewan Komisaris dan Komite Audit. Evaluasi ini dirancang of Commissioners and the Audit Committee. These evaluations
untuk memastikan bahwa sistem manajemen risiko mampu are designed to ensure that the risk management system is able
mengidentifikasi, menganalisis, serta memitigasi berbagai to identify, analyze, and mitigate a number of potential risks that
potensi risiko yang dapat berdampak pada aktivitas bisnis, may affect the Company’s business activities, operations, financial
operasional, keuangan, maupun kinerja keberlanjutan performance, and sustainability performance. The results of these
Perseroan. Hasil evaluasi tersebut dilaporkan kepada Komite evaluations are reported to the Audit Committee and the Board
Audit dan Dewan Komisaris sebagai dasar peningkatan strategi of Commissioners as a basis for enhancing mitigation strategies
mitigasi dan penguatan pengendalian risiko di seluruh unit kerja. and strengthening risk controls across all work units.
Sepanjang tahun 2025, Dewan Komisaris dan Direksi Throughout 2025, the Board of Commissioners and the Board of
menilai bahwa penerapan manajemen risiko telah berjalan Directors deemed that the implementation of risk management
dengan baik dan sesuai dengan pedoman yang berlaku. has been carried out effectively and in accordance with
Proses identifikasi, analisis, pengelolaan, dan mitigasi risiko applicable guidelines. The processes of risk identification,
dilaksanakan oleh Direksi bersama Unit Audit Internal dengan analysis, management, and mitigation are undertaken by
mempertimbangkan masukan dari Dewan Komisaris dan the Board of Directors with the Internal Audit Unit, taking into
Komite Audit agar tetap relevan dengan dinamika industri serta account input from the Board of Commissioners and the Audit
tantangan eksternal yang berkembang. Perseroan akan terus Committee to ensure continued relevance to industry dynamics
mengoptimalkan praktik manajemen risiko untuk menjaga and evolving external challenges. The Company will continue to
kesinambungan usaha, memperkuat ketahanan operasional, optimize its risk management practices to safeguard business
serta memastikan bahwa aspek keberlanjutan tetap menjadi going concern, strengthen operational resilience, and ensure
bagian integral dari setiap proses pengambilan keputusan. that sustainability remains an integral part of every decision-
making process.
Profil risiko dan mitigasi risiko Perseroan telah diuraikan pada The Company’s risk profile and risk mitigation measures
Bab Tata Kelola Perusahaan, sub bab Manajemen Risiko dalam are detailed in the Corporate Governance chapter, under
Laporan Tahunan dan Laporan Keberlanjutan ini. the Risk Management subsection, in this Annual Report and
Sustainability Report.
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Membangun Budaya Keberlanjutan [POJK F.1] Building a Sustainability Culture [POJK F.1]
Perseroan menjadikan budaya keberlanjutan sebagai landasan The Company places a sustainability culture as a fundamental
penting dalam strategi pertumbuhan jangka panjang dan arah pillar in its long-term growth strategy and corporate
transformasi perusahaan. Penanaman budaya ini dilakukan transformation direction. This culture is cultivated to
untuk memastikan bahwa seluruh insan Perseroan memahami ensure that all Company personnel understand their roles
peran dan tanggung jawabnya dalam mendukung operasional and responsibilities in supporting ethical, responsible, and
yang etis, bertanggung jawab, dan berorientasi pada nilai jangka long-term value–oriented operations. This commitment is
panjang. Komitmen tersebut tercermin dalam penerapan Kode reflected in the implementation of the Code of Conduct and
Etik serta Nilai-Nilai Perusahaan yang menekankan integritas, Corporate Values, which emphasize integrity, environmental
kepedulian terhadap lingkungan, dan kontribusi positif bagi stewardship, and positive contributions to society.
masyarakat.
Penerapan prinsip keberlanjutan diinternalisasi melalui The application of sustainability principles is internalized
berbagai upaya sosialisasi, pelatihan, dan komunikasi internal through a number of dissemination initiatives, training
yang bertujuan meningkatkan kesadaran, pemahaman, programs, and internal communications aimed at improving
dan partisipasi aktif karyawan di seluruh unit kerja. Melalui awareness, understanding, and active employee participation
pendekatan ini, Perseroan membangun ekosistem kerja yang across all work units. Through this approach, the Company
kolaboratif dan adaptif terhadap praktik bisnis berkelanjutan, fosters a collaborative work ecosystem that is adaptive
sehingga setiap proses operasional berjalan sejalan dengan to sustainable business practices, ensuring that every
komitmen keberlanjutan perusahaan. Dengan memperkuat operational process aligns with the Company’s sustainability
budaya keberlanjutan secara konsisten, Perseroan berupaya commitments. By consistently strengthening its sustainability
menciptakan nilai tambah bagi para pemangku kepentingan, culture, the Company seeks to create added value for all
menjaga ketangguhan usaha, serta meningkatkan daya saing stakeholders, maintain business resilience, and increase
perusahaan dalam menghadapi dinamika industri yang terus its competitiveness in navigating the continuously evolving
berkembang. industry landscape.
Kinerja Ekonomi
Economic Performance
Perseroan menempatkan kinerja ekonomi sebagai fondasi The Company places economic performance as a primary
utama dalam menjaga keberlanjutan usaha dan menciptakan foundation in safeguarding business sustainability and creating
nilai jangka panjang bagi seluruh pemangku kepentingan. long-term value for all stakeholders. Throughout 2025, the
Sepanjang tahun 2025, Perseroan terus memaksimalkan Company continued to optimize its economic performance
kinerja ekonomi melalui strategi bisnis yang konsisten, adaptif, through business strategies that are consistent, adaptive,
dan berorientasi pada keberlanjutan. Fokus diarahkan pada and sustainability-oriented. The focus was directed toward
penguatan pertumbuhan organik, sinergi antarbisnis dan strengthening organic growth, enhancing synergies across
Entitas Anak, serta penerapan keunggulan operasional untuk business lines and Subsidiaries, and leveraging operational
meningkatkan efisiensi, memperkuat stabilitas finansial, dan excellence to improve efficiency, reinforce financial stability,
membangun landasan yang solid bagi ekspansi jangka panjang. and establish a solid foundation for long-term expansion.
[GRI 3-3] [GRI 3-3]
Di tengah berbagai tantangan ekonomi, Perseroan tetap Amid various economic challenges, the Company remained
berkomitmen mengalokasikan sumber daya untuk mendorong committed to allocating resources to drive product innovation,
inovasi produk, mempercepat adopsi teknologi, serta accelerate technology adoption, and improve the efficiency of
meningkatkan efisiensi proses operasional. Selain itu, Perseroan operational processes. In addition, the Company implemented
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menjalankan berbagai inisiatif ramah lingkungan dan program environmentally friendly initiatives and social responsibility
tanggung jawab sosial sebagai bagian dari komitmen untuk programs as part of its commitment to delivering sustainable
memberikan manfaat berkelanjutan bagi masyarakat dan benefits to the community and the surrounding environment.
lingkungan sekitar. Setiap keputusan ekonomi dirancang tidak Each economic decision is designed not only to strengthen
hanya untuk memperkuat kinerja finansial, tetapi juga untuk financial performance, but also to generate measurable positive
memberikan dampak positif yang terukur terhadap kesejahteraan impacts on stakeholder welfare and the long-term sustainability
pemangku kepentingan serta keberlanjutan industri. [GRI 3-3] of the industry. [GRI 3-3]
Perbandingan Target dan Comparison of Production Targets
Kinerja Produksi, Portofolio, and Performance, Portfolio, Financing
Target Pembiayaan, atau Investasi, or Investment Targets, Revenue,
Pendapatan dan Laba Rugi [POJK F.2] and Profit and Loss [POJK F.2]
Perseroan secara konsisten melakukan pemantauan terhadap The Company consistently monitors the achievement of its
pencapaian kinerja operasional dan keuangan dengan mengacu operational and financial performance against predetermined
pada target yang telah ditetapkan sebagai bagian dari proses targets as part of its strategic planning process. Periodic
perencanaan strategis. Evaluasi atas perbandingan antara evaluations of the variance between targets and actual
target dan realisasi kinerja, baik pada aspek produksi, portofolio, performance—across production, portfolio, financing or
pembiayaan atau investasi, pendapatan, maupun laba rugi, investment, revenue, and profit and loss—are conducted to
dilakukan secara berkala untuk memastikan keselarasan antara ensure alignment between strategy execution and evolving
pelaksanaan strategi dan dinamika kondisi usaha. business conditions.
Perbandingan Target dan Kinerja Comparison of Portfolio Targets and
Portofolio, Target Pembiayaan, atau Performance, Financing Target, or
Investasi pada Instrumen Keuangan atau Investment on Financial Instruments
Proyek yang Sejalan dengan Keuangan or Projects Aligned with Sustainable
Berkelanjutan [POJK F.3] Finance [POJK F.3]
Sepanjang 3 (tiga) tahun terakhir, Perseroan tidak memiliki Over the past 3 (three) years, the Company has not held or
atau menjalankan program investasi pada instrumen keuangan implemented any investment programs in financial instruments
atau proyek berkelanjutan sehingga tidak terdapat informasi or sustainable projects; therefore, there is no information
mengenai perbandingan target dan kinerja portofolio, target available regarding the comparison of portfolio target and
pembiayaan, atau investasi pada instrumen keuangan atau performance, financing target, or investment on financial
proyek yang sejalan dengan keuangan berkelanjutan. instruments or projects aligned with sustainable finance.
Nilai Ekonomi yang Dihasilkan dan Generated and Distributed Economic
Didistribusikan [GRI 201-1] Value [GRI 201-1]
Penciptaan dan distribusi nilai ekonomi merupakan The creation and distribution of economic value is
komponen fundamental dalam memastikan keberlanjutan a fundamental component in ensuring the Company’s business
usaha Perseroan. Nilai ekonomi yang dihasilkan tidak hanya sustainability. The economic value generated not only reflects
mencerminkan kinerja finansial, tetapi juga menggambarkan financial performance but also demonstrates the Company’s
kontribusi Perseroan dalam menciptakan manfaat nyata bagi contribution to delivering tangible benefits to all stakeholders,
para pemangku kepentingan, termasuk karyawan, pemasok, including employees, suppliers, the government, shareholders,
pemerintah, pemegang saham, serta masyarakat di sekitar and communities surrounding its operational areas. Through
wilayah operasional. Melalui pengelolaan sumber daya efficient, transparent, and responsible resource management,
yang efisien, transparan, dan bertanggung jawab, Perseroan the Company seeks to ensure that the economic value
berupaya memastikan bahwa nilai ekonomi yang dihasilkan generated is proportionally distributed to support inclusive and
dapat didistribusikan secara proporsional untuk mendukung sustainable economic growth.
pertumbuhan ekonomi yang inklusif dan berkelanjutan.
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Distribusi nilai ekonomi dilakukan melalui berbagai bentuk, The distribution of economic value is carried out through
seperti pembayaran remunerasi kepada karyawan, pembelian a number of different channels, such as employee remuneration,
barang dan jasa dari pemasok lokal, kontribusi pajak procurement of goods and services from local suppliers, tax
kepada pemerintah, dividen kepada pemegang saham, serta contributions to the government, dividends to the shareholders,
pelaksanaan program tanggung jawab sosial yang memberikan and the implementation of social responsibility programs that
dampak positif bagi masyarakat. Pendekatan ini menegaskan create positive impacts for the community. This approach
komitmen Perseroan dalam menjaga keseimbangan underscores the Company’s commitment to maintaining
antara pencapaian kinerja finansial dan penciptaan nilai a balance between financial performance and the creation of
sosial-ekonomi yang berkelanjutan bagi seluruh pemangku sustainable socio-economic value for all stakeholders.
kepentingan.
Informasi mengenai nilai ekonomi yang dihasilkan dan Information on the economic value generated and distributed
didistribusikan Perseroan sepanjang 3 (tiga) tahun terakhir by the Company over the past 3 (three) years is presented as
diuraikan sebagai berikut: follows:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Nilai Ekonomi Langsung yang Diperoleh (Pendapatan)
Direct Economic Value Generated (Revenue)
Pendapatan Neto 2.760.422 1.920.812 702.068 Net Revenues
Hasil Penjualan Aset Tetap 110 345 226 Proceeds from Sale of Fixed Assets
Pendapatan Lainnya – Neto - - 9.711 Other Income – Net
Jumlah 2.760.532 1.921.157 712.005 Total
Nilai Ekonomi yang Diatribusikan
Economic Value Attributed
Pembayaran Kas kepada Pemasok dan Cash Payments to Supplier
(1.922.164) (1.303.552) (519.070)
Beban Usaha and Operating Expenses
Beban Lainnya – Neto (58.026) (90.544) - Other Expenses - Net
Pembayaran Kas kepada Karyawan (844.217) (508.783) (160.131) Cash Payments to Employees
Pembayaran Beban Keuangan (266.561) (200.327) (86.499) Payment for Finance Cost
Pajak Penghasilan (3.279) (18.184) (1.979) Income Taxes
Biaya CSR (813) (1.690) (3.694) CSR Cost
Jumlah (3.095.060) (2.123.080) (771.373) Total
Nilai Ekonomi yang Disimpan (334.528) (201.923) (59.368) Economic Value Retained
Kontribusi Pajak Tax Contribution
Perseroan memandang pengelolaan pajak sebagai bagian The Company views tax management as an integral part of
penting dari kontribusi nilai ekonomi. Pajak tidak hanya its economic value contribution. Taxes are not only a legal
merupakan kewajiban hukum, tetapi juga kontribusi nyata obligation but also a tangible contribution to national economic
Perseroan bagi pembangunan ekonomi nasional dan development and the sustainability of the state. Accordingly,
keberlanjutan negara. Oleh karena itu, Perseroan memastikan the Company ensures that its tax policies and practices are
bahwa kebijakan dan praktik perpajakan dijalankan secara implemented transparently, accountably, and in compliance
transparan, akuntabel, dan sejalan dengan ketentuan with applicable laws and regulations. [GRI 3-3]
perundang-undangan yang berlaku. [GRI 3-3]
Pendekatan Perseroan terhadap Pajak [GRI 207-1] The Company’s Approach to Tax [GRI 207-1]
Perseroan mengelola pajak berlandaskan pada prinsip The Company manages taxation based on the principles of
kepatuhan penuh, transparansi, dan integritas. Perseroan full compliance, transparency, and integrity. It is committed to
berkomitmen melaksanakan seluruh kewajiban perpajakan fulfilling all tax obligations accurately and on time, in accordance
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tepat waktu, akurat, dan sesuai ketentuan yang berlaku with applicable regulations in Indonesia. The Company does
di Indonesia. Perseroan tidak melakukan praktik aggressive not engage in aggressive tax planning or strategies aimed at
tax planning maupun strategi yang bertujuan menghindari avoiding tax obligations. All business activities, transactions,
kewajiban pajak. Seluruh aktivitas bisnis, transaksi, dan struktur and operational structures are designed to reflect genuine
operasional disusun untuk mencerminkan kegiatan ekonomi economic activities, in line with the principle of substance over
yang sebenarnya, selaras dengan prinsip substance over form. form.
Dalam operasionalnya, Perseroan mengutamakan: In its operations, the Company prioritizes:
1. Kepatuhan terhadap ketentuan perpajakan nasional; 1. Compliance with national tax regulations;
2. Pencatatan dan pelaporan pajak yang akurat; 2. Accurate tax recording and reporting;
3. Pembayaran pajak sebagai bagian dari kontribusi sosial 3. Tax payments as part of social and economic contribution;
dan ekonomi; serta and
4. Penerapan prinsip kehati-hatian dalam setiap keputusan 4. The application of prudence in all fiscally impactful
yang berdampak fiskal. decisions.
Tata Kelola, Pengendalian, dan Manajemen Risiko Tax Governance, Control, and Risk Management
Pajak [GRI 207-2] [GRI 207-2]
Perseroan menerapkan tata kelola pajak yang kuat sebagai The Company implements strong tax governance as part of
bagian dari sistem pengendalian internal dan manajemen its internal control and corporate risk management systems.
risiko perusahaan. Direksi, melalui unit keuangan dan The Board of Directors, through the finance and accounting
akuntansi, bertanggung jawab untuk memastikan bahwa units, is responsible for ensuring that all tax-related activities
seluruh aktivitas perpajakan dikelola secara efektif, termasuk are effectively managed, including tax planning, reporting, and
perencanaan pajak, pelaporan, serta pemenuhan administrasi administrative compliance.
perpajakan.
Pengendalian pajak dilakukan melalui: Tax controls include:
1. Penerapan prosedur standar operasional (“SOP”) 1. Implementation of standard operating procedures (“SOPs”)
perpajakan; for taxation;
2. Pemantauan kepatuhan pajak dan audit internal secara 2. Periodic monitoring of tax compliance and internal audits;
berkala;
3. Verifikasi atas perhitungan dan pelaporan pajak; 3. Verification of tax calculations and reporting;
4. Konsultasi dengan penasihat pajak eksternal untuk isu-isu 4. Consultation with external tax consultant on technical
teknis; serta issues; and
5. Identifikasi risiko seperti perubahan regulasi, kesalahan 5. Identification of risks, such as regulatory changes,
administrasi, dan potensi sengketa pajak. administrative errors, and potential tax disputes.
Setiap risiko perpajakan dievaluasi secara berkala untuk All tax risks are periodically evaluated to ensure that potential
memastikan bahwa potensi dampaknya terhadap operasional, impacts on operations, reputation, and business sustainability
reputasi, dan keberlanjutan usaha dapat diminimalkan. Temuan are minimized. Findings or recommendations from internal
atau rekomendasi dari audit internal dan eksternal digunakan and external audits are used to continuously improve the tax
untuk perbaikan sistem perpajakan secara berkelanjutan. management system.
Keterlibatan Pemangku Kepentingan dan Stakeholder Engagement and Management of
Pengelolaan Isu Terkait Pajak [GRI 207-3] Tax-Related Issues [GRI 207-3]
Perseroan menyadari bahwa topik pajak merupakan isu yang The Company recognizes that tax is a sensitive and important
sensitif dan penting bagi pemangku kepentingan, termasuk issue for all stakeholders, including regulators, shareholders,
regulator, pemegang saham, masyarakat umum, dan mitra the public, and business partners. Therefore, it prioritizes
bisnis. Oleh karena itu, Perseroan mengedepankan komunikasi open and transparent communication in delivering tax-related
yang terbuka dan transparan dalam penyampaian informasi information.
terkait pajak.
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Keterlibatan pemangku kepentingan terkait pajak dilakukan Stakeholder engagement on tax matters is carried out through:
melalui:
1. Kepatuhan penuh terhadap pelaporan pajak kepada 1. Full compliance with tax reporting to authorities;
otoritas;
2. Penyediaan informasi perpajakan yang jelas dan relevan 2. Provision of clear and relevant tax information through
melalui Laporan Tahunan dan Laporan Keberlanjutan; the Annual Report and Sustainability Report;
3. Keterbukaan dalam merespons klarifikasi atau permintaan 3. Transparency in responding to inquiries or information
informasi dari regulator; requests from regulators;
4. Penerapan etika bisnis dalam transaksi dan keputusan 4. Application of business ethics in transactions and
yang berpotensi berdampak fiskal; serta decisions with potential fiscal impact; and
5. Edukasi internal untuk meningkatkan kesadaran karyawan 5. Internal education to raise employee awareness on
mengenai pentingnya kepatuhan pajak. the importance of tax compliance.
Perseroan memastikan bahwa setiap perhatian dan harapan The Company ensures that all stakeholder concerns and
pemangku kepentingan terkait pajak dikelola secara expectations regarding taxation are managed professionally,
profesional, objektif, dan sesuai prinsip kehati-hatian. Dengan objectively, and with prudence. This approach safeguards
demikian, Perseroan dapat menjaga reputasi korporasi corporate reputation and strengthens public trust in
dan memperkuat kepercayaan publik terhadap tata kelola the Company’s governance.
perusahaan.
Pelaporan Pajak [GRI 207-4] Tax Reporting [GRI 207-4]
Terkait dengan kewajiban perpajakan, Perseroan hanya The Company operates solely within Indonesia and does not
beroperasi di wilayah Indonesia tanpa memiliki cabang atau have branches or operational offices abroad. Therefore, all
kantor operasional di luar negeri. Oleh karena itu, seluruh tax obligations and reporting are focused on the Indonesian
kewajiban dan pelaporan pajak Perseroan terfokus pada jurisdiction. This ensures that all tax activities are fully
yurisdiksi Indonesia. Hal ini memastikan bahwa seluruh compliant with domestic regulations. Information on taxes
kegiatan perpajakan yang dilakukan sepenuhnya sesuai paid by the Company over the past 3 (three) years is presented
dengan peraturan dan ketentuan yang berlaku di dalam negeri. as follows:
Adapun pajak yang dibayarkan Perseroan selama 3 (tiga)
tahun terakhir diuraikan sebagai berikut:
(dalam jutaan Rupiah / in million rupiah)
Uraian 2025 2024 2023 Description
PPh Pasal 21 14.461 12.112 17.178 Article 21 Income Tax
PPh Pasal 22 1.216 1.146 1.067 Article 22 Income Tax
PPh Pasal 23 1.068 1.932 1.991 Article 23 Income Tax
PPh Pasal 26 1.066 86 287 Article 26 Income Tax
PPh Pasal 4 ayat (2) 579 10.594 8.333 Article 4 paragraph (2) Income Tax (PPh)
Pajak Bumi dan Bangunan 100 100 104 Land and Building Tax
Pajak Pertambahan Nilai 21.850 17.871 22.083 Added Value Tax
Jumlah Pembayaran Pajak 40.340 43.841 51.043 Total Tax Payment
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Kinerja Lingkungan Hidup
Environmental Performance
Perseroan memandang pengelolaan lingkungan hidup sebagai The Company views environmental management as a strategic
aspek strategis dalam memastikan keberlanjutan usaha aspect in ensuring business sustainability and creating
dan menciptakan nilai jangka panjang bagi para pemangku long-term value for all stakeholders. Recognizing
kepentingan. Kesadaran bahwa aktivitas bisnis memiliki that business activities have the potential to impact
potensi dampak terhadap lingkungan mendorong Perseroan the environment, the Company integrates sustainability
untuk mengintegrasikan prinsip-prinsip keberlanjutan ke principles into every operational process. This approach aligns
dalam setiap proses operasional. Pendekatan ini selaras with the SDGs, government policies, and POJK No. 51/2017 on
dengan SDGs, kebijakan pemerintah, serta ketentuan POJK the Implementation of Sustainable Finance, which emphasizes
No. 51/2017 tentang Penerapan Keuangan Berkelanjutan, that corporate success is measured not only by profitability
yang menekankan bahwa keberhasilan perusahaan tidak but also by contributions to social welfare and environmental
hanya diukur dari profitabilitas, tetapi juga dari kontribusinya preservation.
terhadap kesejahteraan sosial dan kelestarian lingkungan.
Dalam implementasinya, Perseroan terus mengoptimalkan In practice, the Company continuously optimizes a number of
berbagai inisiatif lingkungan sesuai kapasitas dan karakteristik environmental initiatives in accordance with the capacity and
kegiatan operasional. Upaya tersebut meliputi pengelolaan characteristics of its operations. These efforts include efficient
energi yang efisien, pengendalian emisi, penerapan sistem energy management, emission control, implementation of
pengelolaan limbah yang bertanggung jawab, serta peningkatan responsible waste management systems, and operational
efisiensi operasional untuk meminimalkan dampak ekologis. efficiency improvements to minimize ecological impacts.
Perseroan juga mendorong inovasi bisnis hijau melalui adopsi The Company also promotes green business innovation
teknologi ramah lingkungan, pengurangan jejak karbon, serta through the adoption of environmentally friendly technologies,
penguatan praktik lingkungan di seluruh rantai pasokan. reduction of carbon footprint, and enhancement of
environmental practices across the entire supply chain.
Melalui berbagai upaya terstruktur dan berkelanjutan tersebut, Through these structured and sustainable efforts, the Company
Perseroan menegaskan komitmennya untuk berkontribusi reaffirms its commitment to contributing to environmental
pada pelestarian lingkungan hidup, mendukung pembangunan preservation, supporting sustainable development, and
yang berkelanjutan, dan mewujudkan kualitas hidup yang lebih fostering a better quality of life for future generations.
baik bagi generasi mendatang.
Biaya Lingkungan Hidup [POJK F.4] Environmental Costs [POJK F.4]
Perseroan mengalokasikan biaya khusus untuk mendukung The Company allocates dedicated expenditures to support
berbagai inisiatif lingkungan, mencakup efisiensi energi, a number of different environmental initiatives, including
pengelolaan limbah, pengendalian emisi, serta pemenuhan energy efficiency, waste management, emission control, and
regulasi terkait. Alokasi biaya ini mencerminkan investasi compliance with relevant regulations. This allocation reflects
nyata Perseroan dalam praktik bisnis yang berkelanjutan dan the Company’s tangible investment in sustainable business
dirancang untuk memastikan setiap program lingkungan practices and is designed to ensure that each environmental
berjalan efektif, memberikan dampak positif terhadap program operates effectively, delivers positive impacts on
ekosistem, dan memperkuat kontribusi Perseroan bagi seluruh the ecosystem, and reinforces the Company’s contribution to
pemangku kepentingan. Informasi mengenai alokasi biaya all stakeholders. Information on the environmental expenditure
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lingkungan hidup yang direalisasikan Perseroan sepanjang incurred by the Company over the past 3 (three) years is
3 (tiga) tahun terakhir diuraikan sebagai berikut: presented as follows:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Penggunaan Energi 10.109.422 15.221 11.671 Energy Consumption
Pengendalian Emisi 8.165 - - Emission Control
Penggunaan Air 109.578 25.898 13.529 Water Use
Jumlah 10.227.165 41.119 25.200 Total
Catatan: Data biaya lingkungan di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, dan Probiotec Pty Ltd.
Note: The environmental cost data above includes the Company’s employees as well as three Subsidiaries, namely Holi, Ethica, and Probiotec Pty Ltd.
Penggunaan Material yang Use of Eco-Friendly Materials [POJK F.5]
Ramah Lingkungan [POJK F.5]
Perseroan menempatkan penggunaan material yang The Company considers the use of eco-friendly materials as
ramah lingkungan sebagai bagian penting dalam upaya a key component in minimizing the ecological impact of its
meminimalkan dampak ekologis dari aktivitas operasional. operational activities. This approach aligns with the Company’s
Pendekatan ini sejalan dengan komitmen Perseroan untuk commitment to integrating sustainability principles into
mengintegrasikan prinsip keberlanjutan ke dalam proses bisnis, business processes, while ensuring that resource utilization
sekaligus memastikan bahwa pemanfaatan sumber daya is conducted wisely and responsibly. These efforts have
dilakukan secara bijak dan bertanggung jawab. Upaya ini tidak a purpose not only to reduce environmental burden but also to
hanya bertujuan mengurangi beban lingkungan, tetapi juga support long-term efficiency and maintain ecosystem balance
mendukung terciptanya efisiensi jangka panjang dan menjaga around operational areas. [GRI 3-3]
keseimbangan ekosistem di sekitar wilayah operasional.
[GRI 3-3]
Dalam praktiknya, Perseroan menerapkan sejumlah inisiatif In practice, the Company implements several initiatives
yang sesuai dengan karakteristik kegiatan operasional. tailored to the characteristics of its operations. For example,
Pemanfaatan potongan rumput sebagai pupuk alami dilakukan grass clippings are utilized as natural fertilizer to enhance soil
untuk meningkatkan kesuburan tanah sekaligus mengurangi fertility while reducing the volume of organic waste. In addition,
volume limbah organik. Selain itu, pengelolaan sistem irigasi irrigation system managemenet are optimized by utilizing
dioptimalkan melalui pemanfaatan saluran air eksternal guna external water channels to reduce dependency on groundwater
menekan ketergantungan terhadap air tanah dan menjaga and ensure the sustainability of water resources. [GRI 3-3]
keberlanjutan sumber daya air. [GRI 3-3]
Di sektor farmasi, penggunaan material ramah lingkungan In the pharmaceutical sector, the use of eco-friendly materials
menghadapi tantangan tersendiri karena adanya persyaratan presents particular challenges due to stringent requirements
ketat terkait mutu, keamanan, dan kepatuhan regulasi. Meskipun related to quality, safety, and regulatory compliance.
demikian, Perseroan terus berupaya mencari solusi inovatif yang Nevertheless, the Company continues to pursue innovative
mampu menyeimbangkan tanggung jawab lingkungan dengan solutions that balance environmental responsibility with product
kualitas produk. Melalui berbagai langkah tersebut, Perseroan quality. Through these measures, the Company reaffirms its
menegaskan komitmennya untuk terus mengintegrasikan commitment to integrating sustainability values across all
nilai-nilai keberlanjutan dalam setiap aspek operasional, operational aspects, thereby delivering lasting positive impacts
sehingga mampu memberikan dampak positif yang for the environment and stakeholders. [GRI 3-3]
berkelanjutan bagi lingkungan dan pemangku kepentingan.
[GRI 3-3]
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Informasi mengenai material yang digunakan Perseroan Information on the materials used by the Company over
sepanjang 3 (tiga) tahun terakhir diuraikan sebagai berikut: the past 3 (three) years is presented as follows: [GRI 301-1]
[GRI 301-1]
Satuan
Uraian 2025 2024 2023 Description
Unit
Material Terbarukan 67.762 244.234 345.807 Renewable Material
Kg
Material Tak Terbarukan 23.497.594 16.948.012 19.419.078 Non-Renewable Material
Jumlah Penggunaan Material 23.565.357 17.192.246 19.764.885 Total Material Usage
Jumlah Material Daur Ulang Kg
- - - Total Recycle Material Used
yang Digunakan
Persentase Penggunaan Percentage Recycle
% - - -
Material Daur Ulang [GRI 301-2] Material Usage [GRI 301-2]
Penggunaan Energi [POJK F.6, F.7] Energy Consumption [POJK F.6, F.7]
Aktivitas operasional Perseroan memerlukan pasokan energi The Company’s operational activities require a reliable
untuk mendukung kelancaran proses produksi dan kegiatan energy supply to support smooth production processes and
perkantoran. Energi listrik yang dipasok oleh Perusahaan Listrik office operations. Electricity supplied by the State Electricity
Negara (“PLN”) dimanfaatkan untuk menggerakkan mesin Company (“PLN”) is utilizaed to power production machinery,
produksi, mengoperasikan perangkat elektronik, serta menunjang operate electronic devices, and support office facilities and
sarana dan prasarana kantor, seperti pendingin ruangan, lift, kulkas, infrastructure, such as air conditioning, elevators, refrigerators,
dan pencahayaan. Selain listrik, Perseroan juga menggunakan and lighting. In addition to electricity, the Company uses
bahan bakar minyak (“BBM”) untuk pengoperasian genset, alat petroleum fuel (“BBM”) to operate generators, heavy equipment,
berat, serta kendaraan operasional guna memastikan kegiatan and operational vehicles to ensure logistics and production
logistik dan produksi berjalan optimal. [GRI 3-3] activities run optimally. [GRI 3-3]
Sebagai bagian dari komitmen menuju bisnis yang lebih As part of its commitment to a greener business,
hijau, Perseroan melaksanakan program efisiensi energi yang the Company implements an energy efficiency program that
menjadi bagian integral dari strategi keberlanjutan. Melalui is an integral part of its sustainability strategy. Through this
program ini, Perseroan secara berkelanjutan mengendalikan program, the Company continuously monitors and improves
dan meningkatkan efisiensi penggunaan energi di seluruh unit energy efficiency across all operational units while managing
operasional, sekaligus mengendalikan dampak lingkungan the associated environmental impacts. This policy is grounded
yang ditimbulkan. Kebijakan ini berlandaskan pada prinsip in the principles of green industry and the Company’s Quality
industri hijau dan Kebijakan Mutu Perusahaan yang Policy, emphasizing resource efficiency, carbon emission
menekankan efisiensi sumber daya, pengurangan emisi karbon, reduction, and enhanced environmental performance.
serta peningkatan kinerja lingkungan. Perseroan juga terus The Company also continues to adopt energy-saving
mengadopsi teknologi hemat energi dan menerapkan praktik technologies and implement environmentally friendly work
kerja yang ramah lingkungan guna memastikan pertumbuhan practices to ensure business growth aligns with environmental
bisnis yang selaras dengan kelestarian lingkungan. Beberapa preservation. Key implementations of this policy include:
penerapan kebijakan tersebut meliputi:
1. Mengefisiensikan penggunaan bahan bakar boiler dan 1. Optimizing fuel consumption for boilers and generators by
genset dengan mengubah bahan bakar solar ke gas di changing diesel fuel to gas, where the efficiency per month
mana efisiensi per bulan mencapai 43% dan secara value reaches 43% and the value reaches approximately 40-50
mencapai kurang lebih Rp40-50 juta per bulan; million per month;
2. Efisiensi listrik melalui program penggantian lampu 2. Electrical efficiency by replacing lamps with Light-Emitting
menjadi lampu Light-Emitting Diode (“LED”); Diode (“LED”) lamps;
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3. Melakukan penempatan label hemat energi di beberapa tempat; 3. Placing energy-saving labels in several places;
4. Menggunakan sensor gerak/sensor cahaya; 4. Using motion sensors/light sensors;
5. Menggunakan atau penggantian motor penggerak dengan 5. Using or replacing the drive motor with an inverter system;
menggunakan sistem inverter; serta and
6. Mengatur program scheduling operasional mesin produksi 6. Managing production and utility machinery operational
dan utilitas. scheduling program.
Informasi mengenai penggunaan energi Perseroan sepanjang Information on the Company’s energy consumption over
3 (tiga) tahun terakhir diuraikan sebagai berikut: the past 3 (three) years is presented as follows:
Satuan
Uraian 2025 2024*) 2023*) Description
Unit
Penggunaan BBM Solar [GRI 302-1]
Diesel Fuel Consumption
Pyfa 2.770,00 133,96 210,91 Pyfa
Holi 74,00 68,21 2.982,92 Holi
Ethica - 67,89 93,71 Ethica
Probiotec Pty Ltd GJ - - - Probiotec Pty Ltd
Jumlah 2.844,00 270,06 3.287,54 Total
Intensitas Penggunaan BBM 0,0010303 0,0001406 0,0046827 Fuel Consumption Intensity
Efisiensi Penggunaan BBM 0,0008897 (0,0045421) (0,0041254) Fuel Consumption Efficiency
Penggunaan Listrik [ESG E-03] [GRI 302-1]
Electricity Consumption
Pyfa 10.629,90 9.515,69 9.006,25 Pyfa
Holi 10.194,97 27.291,60 14.165,65 Holi
Ethica GJ 21.470,40 23.224,32 22.802,40 Ethica
Probiotec Pty Ltd 36.378,45 - - Probiotec Pty Ltd
Jumlah 78.673,32 60.031,61 45.974,30 Total
Intensitas Penggunaan Listrik Electricity Consumption Intensity
GJ/Juta Rupiah 0,0285005 0,0312532 0,0654841
[GRI 302-3] [GRI 302-3]
GJ/Million
Efisiensi Penggunaan Listrik Rupiah Electricity Consumption Efficiency
0,0027528 (0,0342309) 0,0170324
[GRI 302-4] [GRI 302-3]
Penggunaan Compressed Natural Gas (“CNG”) [GRI 302-1]
Use of Compressed Natural Gas (“CNG”)
Ethica GJ 25.942,76 29.927,70 29.292,56 Ethica
Intensitas Penggunaan CNG GJ/Juta Rupiah 0,0093981 0,0155808 0,0417233 CNG Consumption Intensity
GJ/Million
Efisiensi Penggunaan CNG Rupiah 0,0061826 0,0261425 - CNG Consumption Efficiency
*) Data disajikan kembali.
*) Data restated.
Sampai dengan akhir tahun 2025, Perseroan hanya melaporkan As of the end of 2025, the Company has reported only direct
penggunaan energi langsung dan belum melakukan energy consumption and has not yet calculated its indirect
penghitungan energi yang digunakan secara tidak langsung. energy consumption.
Pengendalian Emisi [POJK F.11, F.12] Emission Control [POJK F.11, F.12]
Pengendalian emisi menjadi salah satu fokus utama Perseroan Emission control is one of the Company’s key priorities in
dalam menjalankan operasional yang bertanggung jawab conducting environmentally responsible operations. Given
terhadap lingkungan. Mengingat aktivitas bisnis Perseroan that the Company’s business activities involve the use of
melibatkan penggunaan mesin produksi, sarana dan prasarana production machinery, office facilities and infrastructure, as
kantor, serta energi yang berpotensi menghasilkan emisi, well as energy consumption that may generate emissions,
Perseroan berkomitmen untuk melakukan pemantauan, the Company is committed to continuously monitoring,
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pengukuran, dan pengelolaan emisi secara berkelanjutan. measuring, and managing emissions. These efforts aim to
Upaya ini bertujuan untuk mengurangi dampak lingkungan yang reduce the environmental impact resulting from production
dihasilkan dari kegiatan produksi, konsumsi bahan bakar, serta activities, fuel consumption, and logistics operations. [GRI 3-3]
aktivitas logistik. [GRI 3-3]
Sebagai bagian dari komitmen tersebut, Perseroan mulai As part of this commitment, the Company has begun structured
melakukan pengukuran emisi gas rumah kaca (“GRK”) secara measurements of greenhouse gas (“GHG”) emissions to
terstruktur untuk memastikan setiap sumber emisi dapat ensure that all emission sources are properly managed.
terkelola dengan baik. Pengukuran ini mencakup emisi Cakupan This measurement covers Scope 1 and Scope 2 emissions,
1 dan Cakupan 2, yang dilakukan dengan mengacu pada following the Greenhouse Gas (“GHG”) Protocol. Scope 1
Greenhouse Gas (“GHG”) Protocol. Emisi Cakupan 1 merupakan emissions represent direct emissions from the combustion
emisi langsung dari pembakaran bahan bakar fosil pada mesin, of fossil fuels in machinery, vehicles, and heavy equipment,
kendaraan, dan alat berat. Sementara itu, emisi Cakupan while Scope 2 emissions came from electricity consumption
2 berasal dari penggunaan listrik yang disuplai oleh pihak supplied by external parties, such as PLN, to support production
eksternal, seperti PLN, untuk menunjang kegiatan produksi dan and office operations. The measurement of both scopes is
operasional kantor. Pengukuran atas kedua cakupan tersebut conducted using the following methodology: [GRI 3-3]
dilakukan dengan metodologi sebagai berikut: [GRI 3-3]
Emisi Gas Rumah Kaca Cakupan 1 Emisi Gas Rumah Kaca Cakupan 2
Scope 1 Greenhouse Gas Emissions Scope 2 Greenhouse Gas Emissions
Σ Emisi = Konsumsi Bahan Bakar (liter) x Faktor Emisi (Kg/Tj)2) x NCV (Tj/liter) Σ Emisi = Konsumsi Listrik (kWh) x Faktor Emisi (kgCO2/kWh)
Σ Emission = Fuel Consumption (liter) x Emission Factor (Kg/Tj)2) x NCV Σ Emission = Electricity Consumption (kWh) x Emission Factor
(Tj/liter) (kgCO2/kWh)
Sebagai langkah lanjutan dalam pengelolaan emisi, Perseroan As a further step in emission management, the Company
memperluas cakupan pemantauan hingga pada emisi GRK has expanded its monitoring scope to include Scope 3 GHG
Cakupan 3 yang berkaitan dengan aktivitas di luar kendali emissions, which relate to activities beyond the Company’s
langsung perusahaan. Emisi ini mencakup sumber tidak direct control. These emissions include indirect sources
langsung dari rantai pasok, transportasi dan distribusi, from the supply chain, transportation and distribution,
penggunaan produk oleh konsumen, serta pengelolaan limbah product use by consumers, and operational waste
operasional. Langkah ini mencerminkan kesadaran bahwa management. This initiative reflects the awareness that
kontribusi terhadap perubahan iklim tidak hanya bersumber the Company’s contribution to climate change extends beyond
dari kegiatan internal, tetapi juga dari interaksi Perseroan internal activities to its interactions with the entire business
dengan seluruh ekosistem bisnisnya. [GRI 3-3] ecosystem. [GRI 3-3]
Meskipun data kuantitatif atas emisi Cakupan 3 belum tersedia Although quantitative data on Scope 3 emissions is not
hingga akhir periode pelaporan karena keterbatasan data dan yet available at the end of the reporting period due to data
kompleksitas penghitungan, Perseroan berkomitmen untuk limitations and calculation complexities, the Company is
memperkuat sistem pemantauan dan pelaporan emisi guna committed to strengthening its emission monitoring and
memastikan transparansi dan akurasi dalam penyampaian reporting system to ensure transparency and accuracy in
informasi keberlanjutan di masa mendatang. future sustainability disclosures.
Informasi mengenai jumlah emisi yang dihasilkan Perseroan Information on the Company’s total emissions over the past
sepanjang 3 (tiga) tahun terakhir diuraikan sebagai berikut: 3 (three) years is presented as follows:
Emisi GRK yang Dihasilkan Perseroan [ESG E-01]
GHG Emission Generated by the Company
Satuan
Sumber Emisi 2025 2024*) 2023*) Emission Source
Unit
Emisi Gas Rumah Kaca Cakupan 1 [GRI 305-1]
Scope 1 Greenhouse Gas Emission
Emisi Langsung dari Direct Emission from
TonCO2e 9.137,40 1.700,23 1.898,82
Pembakaran Stasioner Stationary Combustion
Total Emisi Cakupan 1 TonCO2e 9.137,40 1.700,23 1.898,82 Total Scope 1 Emission
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Satuan
Sumber Emisi 2025 2024*) 2023*) Emission Source
Unit
Emisi Gas Rumah Kaca Cakupan 2 Tidak Langsung [GRI 305-2]
Indirect Scope 2 Greenhouse Gas Emmission
Emisi Tidak Langsung Indirect Emission from Electricity
dari Konsumsi Listrik yang TonCO2e 10.148,35 15.574,87 11.927,78 Consumption Purchased from
Dibeli dari PLN PLN
Total Emisi Cakupan 2 TonCO2e 10.148,35 15.574,87 11.927,78 Total Scope 2 Emission
Total Emisi Cakupan 1 dan 2 TonCO2e 19.285,75 11.848,58 12.047,17 Total Scope 1 and 2 Emission
TonCO2e/Juta
Intensitas Emisi Cakupan 1 dan Rupiah Scope 1 and 2 Emission
0,006987 0,006169 0,017160
2 [GRI 305-4] TonCO2e/Million Intensity [GRI 305-4]
Rupiah
TonCO2e/Juta
Efisiensi Emisi Cakupan 1 Rupiah Scope 1 and 2 Emission
(0,000818) 0,010991 -
dan 2 [GRI 305-5] TonCO2e/Million Efficiency [GRI 305-5]
Rupiah
Program Carbon Offsets/Credits**) TonCO2e - - - Carbon Offsets/Credits Program**)
Catatan: Data emisi GRK dihasilkan dari Pyfa, Holi, dan Ethica.
*) Data disajikan kembali.
**) Perseroan belum memiliki program terkait dengan carbon offsets/credits. Strategi pengurangan emisi GRK yang dijalankan lebih berfokus pada efisiensi penggunaan energi.
Notes: Environmental cost data from Pyfa, Holi and Ethica.
*) Data restated.
**) The Company currently does not have any program related to carbon offsets/credits. Its GHG emission reduction strategy remains focused on energy efficiency.
Intensitas Emisi GRK Cakupan 1 (satu) dan Cakupan 2 (dua) [ESG E-02] [GRI 305-4]
Scope 1 (one) and Scope 2 (two) GHG Emission Intensity
2025 2024*) 2023*)
0,006987 0,006169 0,017160
TonCO2e/Juta Rupiah TonCO2e/Juta Rupiah TonCO2e/Juta Rupiah
TonCO2e/Million Rupiah TonCO2e/Million Rupiah TonCO2e/Million Rupiah
*) Data disajikan kembali.
*) Data restated.
Komitmen terhadap Pencapaian Net Zero Emission Commitment to Achieving Net Zero Emission and
dan Efisiensi Emisi Gas Rumah Kaca [ESG E-06, E-07] Greenhouse Gas Emission Efficiency [ESG E-06, E-07]
Perseroan berkomitmen mendukung pencapaian Net The Company is committed to supporting Indonesia’s Net
Zero Emission yang ditetapkan Indonesia di tahun 2060 Zero Emission target by 2060 through planned and continuous
melalui pengurangan emisi GRK secara terencana dan reductions in GHG emissions. To this end, the Company has
berkesinambungan. Untuk itu, Perseroan menetapkan target established long-term targets to lower emissions relative to
jangka panjang dalam menurunkan emisi dibandingkan tahun a baseline year, while strengthening its contribution to climate
dasar, sekaligus memperkuat kontribusi terhadap upaya change mitigation efforts.
mitigasi perubahan iklim.
Komitmen tersebut diwujudkan melalui peningkatan efisiensi This commitment is realized through improving energy
energi, pengurangan ketergantungan pada bahan bakar fosil, efficiency, reducing dependence on fossil fuels, and
serta penerapan teknologi rendah karbon di seluruh proses implementing low-carbon technologies across all operational
operasional. Perseroan juga berfokus pada pengelolaan processes. The Company also focuses on managing emissions
emisi di sepanjang rantai nilai, termasuk optimalisasi logistik, throughout the value chain, including logistics optimization,
pemanfaatan energi terbarukan, dan kolaborasi dengan mitra utilization of renewable energy, and collaboration with business
usaha untuk menekan dampak lingkungan. Melalui inovasi partners to minimize environmental impacts. Through
berkelanjutan dan kepatuhan terhadap standar lingkungan, continuous innovation and adherence to environmental
Perseroan berupaya mempercepat transisi menuju operasional standards, the Company strives to accelerate the transition
beremisi rendah dan mewujudkan pertumbuhan yang ramah toward low-emission operations and achieve environmentally
lingkungan. responsible growth.
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Penggunaan Air [POJK F.8] [ESG E-04] Water Use [POJK F.8] [ESG E-04]
Air merupakan sumber daya penting yang menunjang seluruh Water is a vital resource supporting all of the Company’s
aktivitas Perseroan, baik untuk proses produksi maupun activities, both for production processes and operational
kebutuhan operasional. Menyadari pentingnya pengelolaan air needs. Recognizing the importance of efficient and responsible
yang efisien dan bertanggung jawab, Perseroan berkomitmen water management, the Company is committed to ensuring
untuk memastikan setiap pemanfaatan air dilakukan secara that water use is conducted wisely in accordance with
bijak sesuai prinsip keberlanjutan. Air digunakan terutama sustainability principles. Water is primarily used for domestic
untuk keperluan domestik, seperti sanitasi, konsumsi karyawan, purposes, such as sanitation, employee use, and maintenance
dan pemeliharaan fasilitas operasional. Pasokan air diperoleh of operational facilities. The water supply is sourced from
dari Perusahaan Daerah Air Minum (“PDAM”) yang menjamin the Local Water Supply Utility (“PDAM”), which ensures
ketersediaan air bersih sesuai standar kualitas yang berlaku. the availability of clean water in compliance with applicable
[GRI 3-3] quality standards. [GRI 3-3]
Untuk menjaga efisiensi dan akurasi penggunaan air, Perseroan To maintain efficiency and accuracy in water use, the Company
melakukan pemantauan konsumsi secara sistematis melalui systematically monitors usage through manual recording with
pencatatan manual dengan flow meter pada suplai air dari deep flow meters on water supplied from deep wells. In addition,
well. Selain itu, estimasi kebutuhan air domestik untuk kegiatan domestic water requirements for production and operational
produksi dan operasional dilakukan berdasarkan dokumen activities are estimated based on the Environmental Impact
Analisis Mengenai Dampak Lingkungan (“AMDAL”). Penerapan Analysis (“EIA”) document. This method helps the Company
metode ini membantu Perseroan mengendalikan konsumsi control water use accurately, improve usage efficiency, and
air secara akurat, meningkatkan efisiensi penggunaan, serta ensure compliance with applicable environmental management
menjamin kepatuhan terhadap standar pengelolaan lingkungan standards. [GRI 3-3]
yang berlaku. [GRI 3-3]
Informasi mengenai penggunaan air Perseroan sepanjang Information on the Company’s water use over the past 3 (three)
3 (tiga) tahun terakhir diuraikan sebagai berikut: years is presented as follows:
Satuan
Uraian 2025 2024 2023 Description
Unit
Penggunaan Air [GRI 303-3]
Water Use
Air Permukaan Surface Water
(Danau, Sungai, dan lainnya) (Lake, River, etc)
Ethica 48.808 47.088 60.139 Ethica
m3
Sub Jumlah 48.808 47.088 60.139 Sub Total
Air Tanah Groundwater
Pyfa 25.639 23.986 13.627 Pyfa
Holi m3 14.955 16.995 13.613 Holi
Sub Jumlah 40.594 40.981 27.240 Sub Total
Air Lainnya Other Water
Probiotec Pty Ltd 83.939 - - Probiotec Pty Ltd
Sub Jumlah m 3
83.939 - - Sub Total
Jumlah 173.341 88.069 87.379 Total
Intensitas Penggunaan Air m3/Juta Rupiah 0.063 0.046 0.124 Water Use Intensity
Efisiensi Penggunaan Air m³/Million Rupiah 0.017 (0.079) 0.014 Water Use Efficiency
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Di samping itu, Perseroan terus melanjutkan inisiatif terkait In addition, the Company continues to advance water efficiency
efisiensi air melalui berbagai upaya berikut: initiatives through the following measures:
1. Memantau pemakaian air harian dan didokumentasikan 1. Monitor daily water use and documenting it on a monthly
setiap bulan; basis;
2. Melakukan estimasi penggunaan air domestik untuk produksi 2. Estimate domestic water use for production and others
dan lain-lain yang tercantum di dalam Dokumen AMDAL; serta listed in the EIA Document; and
3. Menyosialisasikan penghematan air kepada seluruh karyawan. 3. Disseminate water saving effort to all employees.
Sejalan dengan program efisiensi, Perseroan juga In line with its efficiency programs, the Company has also
merealisasikan program inisiatif konservasi air sebagai implemented water conservation initiatives as part of its
wujud komitmen terhadap pelestarian sumber daya air dan commitment to preserving water resources and maintaining
keseimbangan ekosistem. Langkah-langkah konservasi yang ecosystem balance. Conservation measures are carried out
dilakukan melalui berbagai upaya berikut: through the following efforts:
1. Pembuatan sumur resapan di sejumlah titik di area power 1. Construction of infiltration wells at a number of points in
and maintenance dan belakang kantor; the Power and Maintenance area and behind the office;
2. Pembuatan 4 (empat) biopori pada pabrik Perseroan dan 2. Construction of 4 (four) biopores at the Company’s
pembuatan sekitar 50 (lima puluh) lubang biopori pada manufacturing facility and approximately 50 (fifty) biopores
sekitar bangunan dan kebun pabrik Perseroan; around the Company’s buildings and factory gardens.
3. Pemanfaatan drain atau buangan air purified water sistem 3. Utilization of drain or purified water system for domestic
untuk domestik; serta use; and
4. Pemanfaatan drain atau buangan air back wash untuk 4. Utilization of drain or backwash water for domestic use.
domestik.
Pengelolaan Limbah [POJK F.14] Waste Management [POJK F.14]
Perseroan menyadari bahwa aktivitas operasional di bidang The Company recognizes that its pharmaceutical operations
farmasi berpotensi menghasilkan berbagai jenis limbah yang have the potential to generate a number of different types of
berdampak pada lingkungan. Limbah yang tidak dikelola waste that may impact the environment. Improperly managed
dengan baik dapat menimbulkan risiko lingkungan, risiko waste can pose environmental risks, health risks to surrounding
kesehatan bagi masyarakat sekitar, risiko operasional, serta communities, operational risks, as well as compliance
risiko kepatuhan terhadap regulasi kesehatan, lingkungan, dan risks related to health, environmental, and pharmaceutical
farmasi. Oleh karena itu, pengelolaan limbah menjadi salah satu regulations. Therefore, waste management is one of the most
aspek yang paling penting dalam memastikan keberlanjutan critical aspects in ensuring the sustainability of the Company’s
operasional Perseroan. [GRI 3-3] [GRI 306-1] operations. [GRI 3-3] [GRI 306-1]
Perseroan dan Entitas Anak melaksanakan pengelolaan limbah The Company and its Subsidiaries implement responsible
secara bertanggung jawab melalui kerja sama dengan pihak waste management through collaboration with certified
ketiga bersertifikasi, sesuai ketentuan peraturan yang berlaku. third-party providers, in accordance with applicable regulations.
Limbah yang dihasilkan mencakup limbah cair, limbah bahan The waste generated includes liquid waste, hazardous and toxic
berbahaya dan beracun (“B3”), serta limbah non-B3. Informasi waste (“B3”), and non-hazardous and toxic waste. Information
mengenai program pengelolaan limbah Perseroan diuraikan regarding the Company’s waste management programs is
sebagai berikut: [GRI 306-2] presented as follows: [GRI 306-2]
Limbah Air [GRI 306-2]
Wastewater
Limbah air Perseroan berasal dari kegiatan rumah tangga dan operasional The Company’s wastewater originates from household activities and
produksi. Seluruh limbah air tersebut diolah melalui Instalasi Pengolahan production operations. All wastewater is treated through the Wastewater
Air Limbah (IPAL) sebelum dibuang ke badan air. IPAL Perseroan Treatment Plant (WWTP) before being discharged into water bodies.
menerapkan kombinasi metode pengolahan fisika, kimia, dan biologi, The Company’s WWTP applies a combination of physical, chemical, and
termasuk proses koagulasi dan flokulasi serta pengolahan biologis biological treatment methods, including coagulation and flocculation
menggunakan bakteri aerob dan anaerob. IPAL memiliki kapasitas processes as well as biological treatment using aerobic and anaerobic
pengolahan sebesar 80 m³ per hari dan dirancang untuk memastikan bacteria. The WWTP has a treatment capacity of 80 m³ per day and
kualitas air limbah memenuhi baku mutu lingkungan yang berlaku. is designed to ensure that wastewater quality meets applicable
Untuk memastikan kepatuhan terhadap peraturan lingkungan, Perseroan environmental standards. To ensure compliance with environmental
secara rutin melakukan pengujian kualitas air limbah setiap bulan melalui regulations, the Company conducts monthly wastewater quality testing
laboratorium eksternal berizin, guna memastikan air limbah yang dibuang through a licensed external laboratory, ensuring that discharged
telah memenuhi standar baku mutu yang ditetapkan. wastewater meets the required environmental quality standards.
232 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Limbah B3 [GRI 306-2]
Hazardous and Toxic Waste
Limbah B3 adalah limbah yang mengandung zat-zat yang bersifat Hazardous and toxic waste is waste that contains substances
berbahaya dan beracun, yang dapat membahayakan makhluk hidup serta that are dangerous and toxic, which can harm living creatures and
lingkungan. Dalam pengelolaan limbah B3, Perseroan telah memperoleh the environment. In the management of Hazardous and toxic waste,
surat izin penyimpanan sementara limbah B3 yang diterbitkan oleh the Company has obtained a temporary storage permit for Hazardous and
Badan Lingkungan Hidup setempat, sesuai dengan lokasi operasional toxic waste issued by the Local Environment Agency, in accordance with
Perseroan dan Entitas Anak. the location of the Company’s operations and Subsidiaries.
Limbah B3 yang dihasilkan oleh Perseroan melalui PT Holi Pharma Hazardous and Toxic (B3) Waste generated by the Company through
diklasifikasikan ke dalam 14 kode Limbah B3 sesuai dengan ketentuan PT Holi Pharma is classified into 14 B3 waste codes in accordance with
yang berlaku, yang terdiri dari: applicable regulations, consisting of:
1. Accu atau baterai bekas; 1. Used accumulators or batteries;
2. Limbah laboratorium yang mengandung B3; 2. Laboratory waste containing B3;
3. Pelarut bekas lainnya yang belum dikodefikasi; 3. Other unused solvents not yet codified;
4. Kemasan bekas B3; 4. Used B3 packaging;
5. Minyak pelumas bekas, antara lain minyak hidrolik, minyak 5. Used lubricating oils, including hydraulic oil, engine oil, gear oil,
mesin, minyak gear, minyak pelumasan, minyak insulasi, minyak lubrication oil, insulation oil, heat transmission oil, grit chambers,
perpindahan panas (heat transmission oil), grit chambers, separator, separators, and/or mixtures thereof;
dan/atau campurannya;
6. Limbah resin atau penukar ion; 6. Resin or ion-exchange waste;
7. Limbah elektronik, termasuk cathode ray tube (CRT), lampu TL, 7. Electronic waste, including cathode ray tubes (CRT), fluorescent
printed circuit board (PCB), dan kawat logam; lamps (TL), printed circuit boards (PCB), and metal wires;
8. Filter bekas dari fasilitas pengendalian pencemaran udara; 8. Used filters from air pollution control facilities;
9. Kain majun bekas (used rags) dan sejenisnya; 9. Used rags and similar materials;
10. Bahan atau produk yang tidak memenuhi spesifikasi teknis, 10. Materials or products that do not meet technical specifications, are
kedaluwarsa, atau sisa; expired, or leftover;
11. Residu proses produksi dan formulasi; 11. Production and formulation process residues;
12. Lumpur (sludge) dari IPAL; 12. Sludge from the Wastewater Treatment Plant (WWTP);
13. Bahan kimia kedaluwarsa; dan 13. Expired chemicals; and
14. Residu sampel Limbah B3. 14. Residual B3 waste samples.
Sebagai bentuk pengelolaan limbah B3, PT Holi Pharma memiliki 2 (dua) As part of its B3 waste management, PT Holi Pharma maintains
tempat penyimpanan sementara (TPS) Limbah B3 yang telah berizin 2 (two) licensed temporary storage facilities (TPS) for B3 waste with
dengan kapasitas total sebesar 7,22 ton per bulan. Limbah B3 tersebut a total capacity of 7.22 tons per month. The B3 waste is subsequently
selanjutnya diangkut dan dimusnahkan oleh pengelola Limbah B3 berizin, transported and destroyed by a licensed B3 waste management provider,
yaitu PT Wastec International, sesuai dengan ketentuan peraturan PT Wastec International, in compliance with applicable laws and
perundang-undangan yang berlaku. regulations.
Limbah Non–B3 [GRI 306-2]
Non-Hazardous and Toxic Waste
Limbah non-B3 dibagi menjadi 2 (dua) jenis, yaitu sampah organik dan Non-hazardous and toxic waste is divided into 2 (two) types, namely
anorganik. Sampah yang dihasilkan berasal dari kegiatan produksi, organic and inorganic waste. The waste generated comes from
perkantoran, dan rumah tangga. Perseroan menyediakan tempat sampah production activities, offices, and households. The Company provides
terpisah sesuai dengan jenis sampah tersebut. Selain itu, Perseroan juga separate trash bins according to the type of waste. In addition, the
aktif menanamkan kesadaran kepada karyawan mengenai pentingnya Company also actively instills awareness among employees about the
pengurangan sampah serta penerapan prinsip reduce, reuse, dan recycle importance of waste reduction and the implementation of reduce, reuse,
(“3R”) dalam lingkungan kerja. and recycle (“3R”) principles in the working environment.
Jumlah Limbah dan Efluen yang Dihasilkan berdasarkan Jenis [POJK F.13] [ESG E-05] [GRI 306-3]
Total Waste and Effluent Generated by Type
Satuan
Uraian 2025 2024 2023 Description
Unit
Limbah Air Rumah Tangga
Household Wastewater
Pyfa - - - Pyfa
Holi 1.873 - - Holi
m3
Ethica 41.487 40.021 50.825 Ethica
Sub Jumlah 43.360 40.021 50.825 Sub Total
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Performance Highlights Management Reports Company Profile Management Discussions and Analysis
Satuan
Uraian 2025 2024 2023 Description
Unit
Air Tanah
Groundwater
Pyfa 29.634 17.175 16.109 Pyfa
Holi 3.995 5.310 2.552 Holi
Ethica m3 - - - Ethica
Sub Jumlah 29.634 22.485 18.661 Sub Total
Jumlah 72.994 62.506 69.486 Total
Limbah B3 [POJK F.13] [ESG E-05] [GRI 306-3]
Hazardous and Toxic Waste
Sumber Limbah Satuan
Uraian 2025 2024 2023
Waste Source Unit
Pyfa
QA, QC - - -
QA,QC - - -
Product Reject Kg
Produksi
512,73 392,80 633,87
Production
PPIC 4.575,95 2.253 2.196,85
QC 811,25 481,13 305,78
QA 1.428,58 41 1.624,26
R&D Kg 556,29 5,68 1.454,60
Product Reject
Produksi, QC, QA, R&D
- - -
Production, QC, QA, R&D
QA, Produksi, PPIC
- - -
QA, Production, PPIC
Plant 1 32 -
Sub Jumlah
7.885,80 3.205,61 6.215,36
Sub Total
QA, QC - - -
QA, QC - - -
QC 65,56 1.063,08 43,20
PPIC 1.309,78 1.263,30 106,06
Limbah Farmasi Padat
R&D Kg - - 276,66
Solid Pharmaceutical Waste
Purchasing 7,53 - -
Produksi
263,15 379,79 88,88
Production
QC,Produksi
- - -
QC, Production
Sub Jumlah
1.646,02 2.706,17 514,80
Sub Total
QA, QC Kg - - -
QC, Produksi
Limbah Farmasi Cair - - -
QC, Production
Liquid Pharmaceutical Waste
QA, QC, Produksi
- - -
QA, QC, Production
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Sumber Limbah Satuan
Uraian 2025 2024 2023
Waste Source Unit
QA, Produksi
- - -
QA, Production
Produksi
2.718,51 762,04 613,16
Production
QA 47 115 122,88
Limbah Farmasi Cair
R&D Kg - 1.655,05 320,29
Liquid Pharmaceutical Waste
PPIC 826,28 697,50 764,74
QC 951,24 673,84 849,37
QA, Produksi, R&D, QC
- - -
QA, Production, R&D, QC
Sub Jumlah
4.543,03 3.903,43 2.670,44
Sub Total
Produksi
192,73 192,81 -
Production
Produksi
- - 76,47
Production
Dust Collector PPIC Kg 11,63 30,20 1,36
Produksi, P&M
- - -
Production, P&M
P&M 886,01 536 317
P&M, QA - - -
Sub Jumlah
1.090,37 759,01 394,83
Sub Total
P&M 9.081,90 9.108 -
Sludge IPAL
P&M - - -
Sub Jumlah
9.081,90 9.108 -
Sub Total
QC 6.553,41 4.139 -
Limbah Lab
R&D - - 390,65
Lab Waste
QC - - 1.422,35
Sub Jumlah
6.553,41 4.139 1.813,00
Sub Total
Jumlah Limbah Pyfa
30.800,53 23.821,22 11.608,43
Total Waste – Pyfe
Holi
Product Reject Warehouse 8.866,22 14.653,96 7.958,28
Produksi
2.425,31 2.511,65
Limbah Farmasi Padat Production
4.355,71
Solid Pharmaceutical Waste Produksi, Warehouse
3.693,37 4.988,35
Production, Warehouse
Limbah Farmasi Cair
QC Kg 4.607,29 4.501,3 3.170,08
Liquid Pharmaceutical Waste
Produksi
Dust Collector 581,19 546,33 1.244,93
Production
Sludge IPAL Utility 9.647,08 17.666,69 1.741,05
Limbah Lab
QC 994,39 696,79 317,57
Lab Waste
Jumlah Limbah Holi
30.814,85 45.565,04 18.787,62
Total Waste – Holi
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Sumber Limbah Satuan
Uraian 2025 2024 2023
Waste Source Unit
Ethica
Produksi
29.989,41 3.654,44 11.777,36
Production
Warehouse 2.147,24 - 4.157,53
Reject Product Kg
R&D - - 123,339
Produksi, QC
- - -
Production, QC
Sub Jumlah
32.136,65 3.654,44 16.058,23
Sub Total
Produksi
2.270,26 1.410,32 34,280
Material Terkontaminasi B3 Production
Hazardous and Toxic Waste Kg
Warehouse - - 242,830
Contaminated Material
QC 607,70 1.684,21 20,270
R&D 292,29 82,37 210,860
Kg
Engineering - - 4.660
Sub Jumlah
3.170,25 3.176,90 512,900
Sub Total
Engineering 231,80 521,89 366,120
Filter Bekas
Produksi Kg
Used Filter 472,53 316,16 198,700
Production
Sub Jumlah
704,33 838,05 564,820
Sub Total
Lampu (TL)
Engineering Kg 127,78 94,82 66,780
Lamps (TL)
QC 10.000,69 - 3.996,74
Residu Proses Produksi
R&D 4.242,05 2.194,53 2,535
dan Formulasi
QA Kg - - 34,049
Production Process and
Formulation Residues Produksi
- 6.552,391 -
Production
Baterai
HR & GA Kg - 7,140 -
Battery
QC - 213,35 -
Cairan Sisa Produk HSE - - -
Kg
Product Residual Liquids
Produksi
- 4.871,43 -
Production
Peralatan Lab Terkontaminasi QC - 367,845 2.666,93
B3 (Media Mikro) Kg
Produksi
Hazardous and Toxic Waste - - 297,500
Production
Contaminated Lab Equipment
(Micro Media) R&D - - 14,860
Sub Jumlah
Kg 14.370,52 14.301,51 422,388
Sub Total
Jumlah Limbah Ethica
Kg 18.245,10 18.316,45 1.500.107,67
Total Waste – Ethica
Jumlah Limbah Probiotec
Pty Ltd Product Reject
Kg 102,46 - -
Total Waste – Probiotec Reject Products
Pty Ltd
Jumlah Limbah
Kg 79.962,95 87.702,74 1.530.503,72
Total Waste
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Limbah Non-B3 [POJK F.13] [ESG E-05] [GRI 306-3]
Non-Hazardous and Toxic Waste
Satuan
Uraian 2025 2024 2023 Description
Unit
Sampah Organik
Organic Waste
Pyfa 13.768 - 2.235 Pyfa
Holi 1.595 3.919 2.585 Holi
Ethica Kg 1.868 2.976 3.066 Ethica
Probiotec Pty Ltd - - - Probiotec Pty Ltd
Sub Jumlah 17.231 6.895 7.886 Sub Total
Sampah Non-Organik
Inorganic Waste
Pyfa 2.055 2.836 9.086 Pyfa
Holi 2.740 3.687 3.794 Holi
Ethica Kg 71.317 56.933 42.153 Ethica
Sub Jumlah 76.112 63.456 55.033 Sub Total
Jumlah 93.343 70.350 62.919 Total
Catatan : sampah organik dikubur untuk membantu menyuburkan tanah, seperti potongan rumput dan sampah dapur.
Note : organic waste, including grass cuttings and kitchen scraps, is buried to improve soil fertility.
Tumpahan yang Terjadi [POJK F.15] Spills [POJK F.15]
Sepanjang tahun 2025, tidak terdapat insiden tumpahan Throughout 2025, no spill incidents were reported, either
yang terjadi, baik di area perkantoran maupun fasilitas pabrik in the Company’s office areas or manufacturing facilities.
Perseroan. Hal ini mencerminkan penerapan operasional yang This reflects the implementation of efficient and responsible
efisien, bertanggung jawab, serta berlandaskan pada standar operations based on strict safety and environmental standards.
keselamatan dan lingkungan yang ketat.
Aspek Keanekaragaman Hayati Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat The Impact of Operational Areas that are Near
atau Berada di Daerah Konservasi atau Memiliki or In Conservation Areas or Have Biodiversity
Keanekaragaman Hayati [POJK F.9] [POJK F.9]
Selama tahun 2025, seluruh kegiatan operasional Perseroan Throughout 2025, all operational activities of the Company and
dan Entitas Anak berada di luar wilayah konservasi atau its Subsidiaries were conducted outside conservation areas or
memiliki wilayah keanekaragaman hayati tinggi. Oleh karena regions with high biodiversity. Therefore, the Company did not
itu, Perseroan tidak menimbulkan dampak terhadap kelestarian have any impact on the preservation of conservation areas or
kawasan konservasi maupun keanekaragaman hayati di sekitar biodiversity in the vicinity of its operational sites.
area operasional.
Usaha Konservasi Keanekaragaman Hayati Biodiversity Conservation Efforts [POJK F.10]
[POJK F.10]
Perseroan terus berupaya mengambil peran dalam berbagai The Company continues to actively participate in initiatives
inisiatif yang mendukung upaya konservasi keanekaragaman supporting biodiversity conservation, even though its
hayati, meskipun kegiatan operasional Perseroan tidak memiliki operational activities do not directly impact natural ecosystems.
dampak langsung terhadap ekosistem alami. Partisipasi ini This participation reflects the Company’s commitment to
merupakan bagian dari kontribusi Perseroan dalam menjaga environmental stewardship and supporting long-term ecological
keseimbangan lingkungan serta mendukung upaya pelestarian and community benefits.
alam yang memberikan manfaat jangka panjang bagi
masyarakat dan ekosistem di sekitarnya.
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlights Management Reports Company Profile Management Discussions and Analysis Sepanjang tahun 2025, Perseroan berpartisipasi dalam sejumlah Throughout 2025, the Company participated in a number kegiatan penanaman pohon di berbagai wilayah sebagai bentuk of tree-planting activities across multiple regions as part of dukungan terhadap upaya rehabilitasi lingkungan. Kegiatan its support for environmental rehabilitation efforts. These tersebut antara lain meliputi penanaman pohon mangrove di activities included the planting of mangroves in the Mangrove kawasan Mangrove Pluit sebagai upaya mitigasi risiko abrasi dan Pluit area to mitigate the risk of coastal abrasion and tidal banjir rob yang berpotensi berdampak pada wilayah permukiman flooding affecting nearby residential areas. Additionally, the pesisir. Selain itu, Perseroan juga melaksanakan kegiatan Company carried out greening activities by planting trees with penghijauan melalui penanaman pohon bersama Al-Azhar di Al-Azhar in the Gunung Munara area, Bogor, to support land kawasan Gunung Munara, Bogor, guna mendukung stabilitas stability and reduce landslide risks in residential zones. The lahan dan mengurangi potensi longsor di area pemukiman. Company also participated in tree-planting initiatives in the Perseroan juga berpartisipasi dalam kegiatan penanaman Gunung Halimun Salak area in collaboration with Kontan as part pohon di kawasan Gunung Halimun Salak bersama Kontan of its efforts to strengthen environmental resilience and protect sebagai kontribusi terhadap penguatan ketahanan lingkungan local communities. serta perlindungan masyarakat di sekitar kawasan tersebut. Mekanisme Pengaduan Masalah Environmental Complaints Mechanisms Lingkungan [POJK F.16] [POJK F.16] Dalam rangka menjaga transparansi dan tanggung jawab To maintain environmental transparency and accountability, lingkungan, Perseroan dan Entitas Anak menyediakan sarana the Company and its Subsidiaries provide complaint channels pengaduan melalui email dan media sosial resmi. Seluruh via email and official social media platforms. All complaints are pengaduan ditindaklanjuti dengan profesional. Selama 3 (tiga) addressed professionally. Over the past 3 (three) years, there tahun terakhir, tidak terdapat pengaduan lingkungan yang have been no significant or material environmental complaints. bersifat signifikan maupun material. Kinerja Sosial Social Performance Perseroan memandang pengelolaan aspek sosial sebagai pilar The Company views the management of social aspects as penting dalam strategi keberlanjutan dan dalam memastikan a key pillar in its sustainability strategy and in ensuring keberlangsungan usaha jangka panjang. Pendekatan ini long-term business going concern. This approach is based berlandaskan pada keyakinan bahwa keberhasilan perusahaan on the belief that corporate success is determined not only by tidak hanya ditentukan oleh kinerja finansial, tetapi juga oleh financial performance but also by its contribution to improving kontribusinya dalam meningkatkan kesejahteraan manusia human welfare and strengthening social relationships within dan memperkuat hubungan sosial di lingkungan operasional. its operational environment. Accordingly, the Company Oleh karena itu, Perseroan mengintegrasikan berbagai inisiatif integrates a number of different social initiatives into its sosial ke dalam kegiatan bisnis untuk menciptakan nilai yang business activities to create inclusive and sustainable value inklusif dan berkelanjutan bagi para pemangku kepentingan. for all stakeholders. Dalam menjalankan kegiatan usaha, Perseroan berfokus In conducting its business, the Company focuses on pada peningkatan kesejahteraan karyawan melalui improving employee welfare by providing a safe, supportive, penyediaan lingkungan kerja yang aman, kondusif, dan and competency-developing work environment. In addition, mendukung pengembangan kompetensi. Selain itu, Perseroan the Company contributes to surrounding communities through turut berkontribusi terhadap masyarakat sekitar melalui social programs designed to deliver tangible positive impacts, 238 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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program-program sosial yang dirancang untuk memberikan including empowerment, education, and social assistance.
dampak positif yang nyata, baik dalam bentuk pemberdayaan, The implementation of ethical, non-discriminatory,
edukasi, maupun bantuan sosial. Penerapan praktik kerja yang and inclusive work practices is also an integral part of
beretika, non-diskriminatif, dan inklusif juga menjadi bagian the Company’s commitment to maintaining a corporate
integral dari komitmen Perseroan dalam menjaga budaya culture that values diversity and upholds human rights.
perusahaan yang menghargai keberagaman dan menjunjung
tinggi hak asasi manusia.
Dengan mengedepankan tanggung jawab sosial dalam setiap By prioritizing social responsibility in every business activity,
aktivitas bisnis, Perseroan berupaya memperkuat hubungan the Company strives to strengthen harmonious relationships
harmonis dengan seluruh pemangku kepentingan serta with all stakeholders and support the creation of a better, more
mendukung terciptanya ekosistem sosial yang lebih baik dan sustainable social ecosystem.
berkelanjutan.
Aspek Ketenagakerjaan Employment Aspect
Perseroan meyakini bahwa keberhasilan bisnis tidak hanya The Company believes that business success is determined
ditentukan oleh inovasi dan strategi, tetapi juga oleh kualitas not only by innovation and strategy but also by the quality
manusia yang menggerakkannya. Oleh karena itu, pengelolaan of the people driving it. Therefore, Human Resource (“HR”)
Sumber Daya Manusia (“SDM”) dilakukan secara menyeluruh management is carried out comprehensively and continuously,
dan berkesinambungan, mencakup proses rekrutmen, covering recruitment, career development, fair remuneration,
pengembangan karier, pemberian remunerasi yang adil, serta and the provision of social security for employees. Through
penyediaan jaminan sosial bagi karyawan. Melalui pendekatan this approach, the Company aims to create a conducive
ini, Perseroan berupaya menciptakan lingkungan kerja yang work environment, strengthen collaboration and harmonious
kondusif, memperkuat kolaborasi dan hubungan industrial industrial relations, and develop competent and adaptive
yang harmonis, serta membangun SDM yang kompeten dan human resources as a key pillar supporting sustainable growth
adaptif sebagai pilar utama dalam mendukung pertumbuhan amid the dynamics of the industry. [GRI 3-3]
berkelanjutan di tengah dinamika industri. [GRI 3-3]
Perekrutan dan Perputaran Karyawan [GRI 401-1] Employee Recruitment and Turnover [GRI 401-1]
Perseroan melakukan perekrutan karyawan secara selektif The Company conducts selective and structured recruitment
dan terstruktur untuk memastikan bahwa setiap individu yang to ensure that each individual joining possesses the required
bergabung memiliki kompetensi, integritas, dan kesesuaian competence, integrity, and alignment with the corporate
dengan budaya perusahaan. Pendekatan ini memungkinkan culture. This approach enables the Company to attract top
Perseroan memperoleh talenta terbaik guna mendukung talent to support operational needs, innovation, and business
kebutuhan operasional, inovasi, serta pengembangan bisnis development in the pharmaceutical and healthcare sectors.
di sektor farmasi dan kesehatan.
Proses perekrutan dilaksanakan melalui berbagai kanal, Recruitment is conducted through a number of different
termasuk platform rekrutmen digital, kerja sama dengan channels, including digital recruitment platforms, partnerships
lembaga pendidikan, serta program internal untuk with educational institutions, and internal talent development
pengembangan talenta. Perseroan juga berkomitmen programs. The Company is also committed to applying
menerapkan prinsip kesetaraan kesempatan kerja (equal the principle of equal employment opportunity, without
employment opportunity), tanpa diskriminasi berdasarkan discrimination based on gender, age, religion, or other
gender, usia, agama, maupun latar belakang lainnya. Dengan backgrounds. Consequently, the recruitment process not
demikian, proses rekrutmen tidak hanya bertujuan mengisi only fulfills workforce needs but also supports the creation of
kebutuhan tenaga kerja, tetapi juga mendukung pembentukan an inclusive and diverse work environment.
lingkungan kerja yang inklusif dan beragam.
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Informasi mengenai jumlah rekrutmen karyawan Perseroan Information on the number of employees recruited by
sepanjang 3 (tiga) tahun terakhir diuraikan sebagai berikut: the Company over the past 3 (three) years is presented as follows:
2025 2024 2023
Uraian
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Pyfa, Holi, dan Ethica
Rekrutmen Karyawan berdasarkan Usia
Employee Recruitment based on Age
18–24 Tahun
40 45 85 30 28 58 40 35 75
18-24 Years Old
25–34 Tahun
55 70 125 55 75 130 65 45 110
25-34 Years Old
35–44 Tahun
45 35 80 60 48 108 55 30 85
35-44 Years Old
45–54 Tahun
30 18 48 38 35 73 40 25 65
45-54 Years Old
>55 Tahun
12 10 22 18 8 26 8 5 13
>55 Years Old
Jumlah
182 178 360 201 194 395 208 140 348
Total
Probiotec Pty Ltd
Rekrutmen Karyawan berdasarkan Usia
Employee Recruitment based on Age
<30 Tahun
62 49 111 23 13 36 53 58 111
<30 Years Old
30-50 Tahun
79 107 186 60 91 151 62 96 158
30-50 Years Old
>50 Tahun
13 24 37 8 10 18 14 33 47
>50 Years Old
Jumlah
154 180 334 91 114 205 129 187 316
Total
PT Medika Inovasi Nusantara*)
Rekrutmen Karyawan berdasarkan Usia
Employee Recruitment based on Age
<30 Tahun
5 5 10 - - - - - -
<30 Years Old
30-50 Tahun
13 7 20 - - - - - -
30-50 Years Old
>50 Tahun
- 1 1 - - - - - -
>50 Years Old
Jumlah
18 13 31 - - - - - -
Total
*) Seluruh karyawan PT Medika Inovasi Nusantara baru bergabung di tahun 2025.
*) All of PT Medika Inovasi Nusantara employees just joined the Company in 2025.
Seiring perkembangan bisnis dan dinamika industri, tingkat As the business grows and industry dynamics evolve, employee
perputaran karyawan menjadi indikator penting yang dipantau turnover serves as an important indicator that is monitored
secara berkala. Perseroan melakukan analisis terhadap angka regularly. The Company analyzes turnover figures to understand
perputaran untuk memahami faktor-faktor yang memengaruhi the factors influencing employees’ decisions to leave, such as
keputusan karyawan meninggalkan Perseroan, seperti peluang career opportunities, work environment, and overall welfare.
karier, lingkungan kerja, dan kesejahteraan. Hasil analisis The insights from this analysis are used to prepare strategies to
tersebut digunakan untuk merumuskan strategi peningkatan improve talent retention, including competency development,
retensi talenta, termasuk melalui pengembangan kompetensi, welfare programs, career advancement opportunities, and
program kesejahteraan, kesempatan karier, serta pembentukan the cultivation of a collaborative and supportive work culture.
budaya kerja yang kolaboratif dan suportif.
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Informasi mengenai jumlah karyawan yang meninggalkan Information on the number of employees who left the Company
Perseroan sepanjang 3 (tiga) tahun terakhir diuraikan sebagai over the past 3 (three) years is presented as follows:
berikut:
2025 2024 2023
Uraian
Description Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Pyfa, Holi, dan Ethica
Perputaran Karyawan berdasarkan Usia
Employee Turnover based on Age
18–24 Tahun
18 19 37 50 31 81 35 32 67
18-24 Years Old
25–34 Tahun
49 43 92 45 31 76 55 35 90
25-34 Years Old
35–44 Tahun
24 39 63 35 40 75 45 28 73
35-44 Years Old
45–54 Tahun
20 17 37 26 24 50 32 20 52
45-54 Years Old
>55 Tahun
10 5 15 16 9 25 7 4 11
>55 Years Old
Jumlah
121 123 244 172 135 307 174 119 293
Total
Probiotec Pty Ltd
Perputaran Karyawan berdasarkan Usia
Employee Turnover based on Age
<30 Tahun
20 21 41 32 38 70 49 54 103
<30 Years Old
30-50 Tahun
98 105 203 72 89 161 69 94 163
30-50 Years Old
>50 Tahun
51 66 117 19 47 66 11 29 40
>50 Years Old
Jumlah
169 192 361 123 174 297 129 177 306
Total
Catatan: Tidak terdapat karyawan yang keluar dari PT Medika Inovasi Nusantara dikarenakan seluruh karyawan baru bergabung di tahun 2025.
Note: There were no employee resigned from PT Medika Inovasi Nusantara, as all employees just joined in 2025.
Pelatihan dan Pengembangan Kompetensi [POJK F.22] Training and Competency Development [POJK F.22]
Perseroan senantiasa memperhatikan kapasitas dan The Company consistently pays attention to the capacity
kapabilitas setiap karyawan sebagai bagian dari pengelolaan and capabilities of each employee as part of sustainable HR
SDM yang berkelanjutan. Untuk mendukung hal tersebut, management. To support this, the Company implements
Perseroan menyelenggarakan berbagai program pelatihan, training programs, competency development initiatives,
pengembangan kompetensi, serta keterlibatan dalam proyek- and involvement in internal projects to broaden employees’
proyek internal guna memperluas wawasan dan pengalaman knowledge and work experience. Through a structured
kerja. Melalui pendekatan yang terarah dan konsisten, and consistent approach, the Company strives to create
Perseroan berupaya membangun lingkungan kerja yang a productive work environment with reliable, high-character,
produktif dengan SDM yang andal, berkarakter, dan adaptif and adaptive HR. Further information on employee training
terhadap perubahan. Informasi lebih lanjut mengenai pelatihan and competency development is disclosed in the Company
dan pengembangan kompetensi karyawan telah diungkapkan Profile chapter, under the Human Resources section of this
pada Bab Profil Perusahaan, sub bab Sumber Daya Manusia di Annual and Sustainability Report.
dalam Laporan Tahunan dan Laporan Keberlanjutan ini.
Komitmen terhadap Kesetaraan dan Commitment to Equality and Diversity [POJK F.18]
Keberagaman [POJK F.18]
Perseroan menerapkan praktik ketenagakerjaan yang adil, The Company implements fair, equitable, and inclusive
setara, dan inklusif dengan menjadikan kesetaraan gender employment practices, making gender equality and diversity
serta keberagaman sebagai bagian penting dari strategi bisnis a key component of its sustainable business strategy. Every
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berkelanjutan. Setiap individu diberikan kesempatan yang sama individual is provided with equal opportunities in recruitment,
dalam rekrutmen, pengembangan karier, dan kepemimpinan career development, and leadership through transparent
melalui proses yang transparan dan berbasis pada prestasi processes based on merit and competence. The Company
serta kompetensi. Perseroan meyakini bahwa keberagaman believes that diverse perspectives not only enrich the workplace
perspektif tidak hanya memperkaya budaya kerja, tetapi culture but also drive innovation, enhance productivity, and
juga mendorong inovasi, meningkatkan produktivitas, dan strengthen competitiveness amid industry dynamics. [GRI 3-3]
memperkuat daya saing di tengah dinamika industri. [GRI 3-3]
Komitmen keberagaman karyawan tersebut diungkapkan The Company’s commitment to workforce diversity is reflected
melalui komposisi karyawan sebagai berikut: in the employee composition as follows:
Jumlah Karyawan Pria dan Wanita berdasarkan Level Jabatan [ESG S-01] [GRI 405-1]
Total Male and Female Employees by Job Level
Pria Wanita
Male Female
Level Jabatan Persentase Persentase
Position Level Karyawan Karyawan
Jumlah Karyawan Jumlah Karyawan
Employee Employee
Total Employees Total Employees
Percentage Percentage
(%) (%)
Entry Level 1.134 51,45 1.070 48,55
Mid Level 229 55,72 182 44,28
Senior Level 45 53,57 39 46,43
Executive Level 15 71,43 6 28,57
Jumlah Karyawan
1.423 52,32 1.297 47,68
Total Employees
Jumlah Jabatan Karyawan yang Dimiliki oleh Pria dan Wanita berdasarkan Usia di Tahun 2025 [ESG S-02] [GRI 405-1]
Total Employee Positions Held by Male and Female Employees by Age in 2025
Level Jabatan
Position Level Jumlah
Usia Karyawan
Entry level Mid level Senior level Executive level
Age Total
Pria Wanita Pria Wanita Pria Wanita Pria Wanita Employees
Male Female Male Female Male Female Male Female
18–24 Tahun
168 131 4 11 - - - - 314
18–24 Years Old
25– 34 Tahun
467 344 98 111 3 5 - - 1.028
25–34 Years Old
35–44 Tahun
294 222 100 41 22 20 6 1 706
35–44 Years Old
45–54 Tahun
131 237 25 17 11 13 3 3 440
45–54 Years Old
>55 Tahun
106 153 2 2 9 1 6 2 281
>55 Years Old
Catatan : Data demografi karyawan di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, Probiotec Pty Ltd, dan PT Medika Inovasi Nusantara.
Note : The employee demographic data above includes the Company’s employees as well as its three Subsidiaries, namely Holi, Ethica, Probiotec Pty Ltd, and PT Medika
Inovasi Nusantara.
Kebijakan Hak Asasi Manusia [ESG S-09] Human Rights Policy [ESG S-09]
Perseroan menerapkan praktik ketenagakerjaan yang The Company implements employment practices that
berlandaskan penghormatan dan perlindungan terhadap are grounded in the respect for and protection of Human
Hak Asasi Manusia (“HAM”) di seluruh lini operasionalnya. Rights (“HR”) across all of its operations. The principles
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Prinsip keadilan, kesetaraan, dan keberagaman menjadi dasar of fairness, equality, and diversity form the basis of all
dalam setiap kebijakan ketenagakerjaan, dengan memastikan employment policies, ensuring that business activities not
seluruh kegiatan usaha tidak hanya mematuhi regulasi, tetapi only comply with applicable regulations but also safeguard
juga menjamin hak-hak pekerja, termasuk lingkungan kerja workers’ rights, including the provision of a safe, decent, and
yang aman, layak, dan bebas diskriminasi. Perseroan juga non-discriminatory working environment. The Company also
menegakkan kebijakan yang mendukung terciptanya tempat upholds policies that support the creation of an inclusive and
kerja yang inklusif dan beretika, melalui penerapan sistem ethical workplace through the implementation of equitable
rekrutmen yang setara, perlindungan dari pelecehan maupun recruitment systems, protection against harassment and
intimidasi, serta pemenuhan hak-hak karyawan seperti upah intimidation, and the fulfillment of employee rights, such as fair
yang wajar, jam kerja sesuai ketentuan, jaminan sosial, dan wages, regulated working hours, social security coverage, and
perlindungan keselamatan kerja. occupational health and safety protection.
Jumlah Kejadian Pelanggaran HAM [ESG S-07]
Total of Human Rights Violation Incidents
Uraian
2025
Description
Jumlah Pelanggaran HAM Nihil
HR Violation Incidents Zero
Kebijakan terkait Tenaga Kerja Anak Child Labor and Forced Labor [POJK F.19] [ESG S-10]
dan Tenaga Kerja Paksa [POJK F.19] [ESG S-10]
Prinsip keadilan dan perlindungan HAM menjadi dasar The principles of fairness and the protection of HR underpin
dalam seluruh praktik ketenagakerjaan, dengan menolak all employment practices, with a strict prohibition on the use
penggunaan tenaga kerja anak maupun kerja paksa di semua of child labor and forced labor across all operational activities.
aktivitas operasional. Kebijakan ini dijalankan sesuai peraturan This policy is implemented in compliance with applicable laws
perundang-undangan, termasuk Undang-Undang No. 13 Tahun and regulations, including Law No. 13 of 2003 on Manpower and
2003 tentang Ketenagakerjaan dan perubahan dalam Undang- its amendments under the Job Creation Law, which stipulate
Undang Cipta Kerja, yang menetapkan usia minimum pekerja a minimum working age of 18 years. All employees work in
adalah 18 tahun. Seluruh karyawan bekerja sesuai standar accordance with standard working hours, receive fair wages,
jam kerja, menerima upah yang adil, hak cuti tahunan, serta annual leave entitlements, and occupational health and safety
perlindungan kesehatan dan keselamatan kerja. Pendekatan protection. This approach ensures an ethical, safe, inclusive,
ini memastikan lingkungan kerja yang etis, aman, inklusif, dan and sustainable work environment, while fully safeguarding
berkelanjutan, sekaligus menjamin hak-hak karyawan dihormati employees’ rights. [GRI 3-3]
secara menyeluruh. [GRI 3-3]
Sepanjang periode pelaporan, Perseroan memastikan tidak ada During the reporting period, the Company ensured that no
kegiatan operasional Perseroan yang memiliki risiko signifikan operational activities posed significant risks related to child
terhadap insiden pekerja anak dan pekerja paksa. [GRI 408-1, 409-1] labor or forced labor incidents. [GRI 408-1, 409-1]
Kesejahteraan Karyawan [POJK F.20] Employee Welfare [POJK F.20]
Kesejahteraan karyawan menjadi salah satu prioritas utama Employee welfare is one of the Company’s key priorities,
Perseroan melalui penerapan sistem remunerasi yang supported through the implementation of a proportional
proporsional, sesuai standar industri, dan berbasis pencapaian remuneration system that is aligned with industry standards
kinerja. Penetapan remunerasi mempertimbangkan hasil and based on performance achievements. Remuneration is
evaluasi kerja, tingkat tanggung jawab, serta masa kerja, guna determined by taking into account performance evaluation
mendorong motivasi dan produktivitas karyawan. Kebijakan results, levels of responsibility, and length of service, with
ini juga disesuaikan dengan ketentuan pemerintah, termasuk the aim of increasing employee motivation and productivity.
Upah Minimum Regional (“UMR”) dan Upah Minimum This policy is also aligned with government regulations, including
Kabupaten/Kota (“UMK”), untuk memastikan kesesuaian the Regional Minimum Wage (“UMR”) and Regency/City
dengan standar pasar dan perlindungan hak tenaga kerja. Minimum Wage (“UMK”), to ensure compliance with market
Penyesuaian remunerasi dilakukan secara berkala mengikuti standards and the protection of labor rights. Remuneration
kondisi keuangan dan pertumbuhan bisnis, agar kesejahteraan adjustments are carried out periodically in line with
karyawan dan keberlanjutan Perseroan tetap terjaga. the Company’s financial condition and business growth, thereby
safeguarding employee welfare and the Company’s sustainability.
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Informasi perbandingan upah karyawan terendah terhadap Information on the comparison between the lowest
UMR di masing-masing wilayah operasional Perseroan employee wage and the applicable minimum wage in each of
diuraikan sebagai berikut: the Company’s operational areas is presented as follows:
Upah Karyawan Tetap
Terendah Rasio Upah Karyawan
Upah Minimum Regional
Wilayah Tetap Terendah terhadap UMR
Lowest Permanent Regional Minimum Wage
Region The Ratio of the Lowest Permanent
Employee Wage (“UMR”)
Employee Wage to the UMR
(Rp)
Pyfa, Holi, dan Ethica (dalam Rp / in Rp)
Jakarta 5.396.761 5.396.761 100,00
Cikarang 5.558.515 5.558.515 100,00
Cianjur 3.104.584 3.104.584 100,00
Cimahi 3.863.692 3.863.692 100,00
Probiotec Pty Ltd (dalam UAD / in UAD)
Victoria 24,95 24,95 100,00
New South Wales 24,95 24,95 100,00
PT Medika Inovasi Nusantara (dalam Rp / in Rp)
Jakarta 5.396.761 5.396.761 100,00
Sejalan dengan itu, Perseroan berkomitmen untuk memastikan In line with this commitment, the Company ensures fair
praktik remunerasi yang adil tanpa membedakan gender. remuneration practices without gender-based discrimination.
Penghitungan dilakukan berdasarkan rata-rata pembayaran The calculation is based on the average compensation received
yang diterima oleh masing-masing kelompok gender dalam by each gender group within the same job categories. [GRI 405-2]
kategori jabatan yang sama. [GRI 405-2]
Selain itu, Perseroan memastikan bahwa kebijakan remunerasi In addition, the Company ensures that fair and equitable
yang adil dan setara, tanpa membedakan gender pada setiap remuneration policies, without gender discrimination at every
level jabatan, diimplementasikan secara konsisten di seluruh level of position, are consistently implemented across all
Entitas Anak. Subsidiaries.
Untuk memastikan tingkat remunerasi tetap relevan dengan To ensure that remuneration levels remain aligned
perkembangan industri, Perseroan melakukan analisis terhadap with industry developments, the Company conducts
rasio kompensasi total tahunan antara individu dengan bayaran an analysis of the ratio of total annual compensation between
tertinggi di organisasi dan median kompensasi karyawan. the highest-paid individual in the organization and the median
Analisis ini bertujuan memastikan bahwa struktur remunerasi employee compensation. This analysis aims to ensure that
yang diterapkan tidak hanya kompetitif di industri farmasi, tetapi the remuneration structure is not only competitive within the
juga mencerminkan prinsip keadilan dan proporsionalitas. pharmaceutical industry but also reflects principles of fairness
and proportionality.
Pada tahun 2025, Perseroan terus melakukan pemantauan In 2025, the Company continued to monitor the ratio of
terhadap rasio kompensasi total tahunan antara individu the annual total compensation of the highest-paid individual
dengan bayaran tertinggi di organisasi dan median kompensasi in the organization to the median employee compensation as
karyawan sebagai bagian dari evaluasi berkala atas struktur part of a periodic evaluation of the remuneration structure.
remunerasi. Pemantauan ini dilakukan untuk memastikan This monitoring was conducted to ensure that the remuneration
bahwa kebijakan remunerasi tetap selaras dengan kinerja policy remained aligned with the Company’s performance,
Perseroan, dinamika industri, serta prinsip keadilan dan industry dynamics, as well as the principles of fairness
proporsionalitas di seluruh tingkat organisasi. Pendekatan ini and proportionality across all levels of the organization.
memberikan gambaran yang komprehensif dalam menjaga This approach provides a comprehensive overview in
keseimbangan antara daya saing remunerasi dan keberlanjutan maintaining a balance between remuneration competitiveness
struktur pengupahan Perseroan. and the sustainability of the Company’s compensation structure.
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Di luar gaji pokok, Perseroan mendukung kesejahteraan Beyond base salary, the Company supports employee welfare
karyawan melalui beragam fasilitas dan tunjangan, seperti through a number of different facilities and benefits, such as
perlindungan kesehatan, asuransi, serta dana pensiun, sebagai health coverage, insurance, and pension funds, as a form of
wujud apresiasi terhadap peran mereka dalam mendorong appreciation for their contribution to the Company’s success.
keberhasilan perusahaan. Informasi lebih lanjut mengenai Further information on the facilities and benefits provided is
fasilitas dan tunjangan yang diberikan diuraikan sebagai presented as follow: [GRI 401-2]
berikut: [GRI 401-2]
Fasilitas dan Kompensasi Karyawan Tetap Karyawan Tidak Tetap
Facilities and Compensation Permanent Employee Non-Permanent Employee
Jaminan Sosial
√ √
Social Security
Jaminan Kecelakaan Kerja
√ √
Work Accident Insurance
Jaminan Kematian
√ √
Life Insurance
Jaminan Hari Tua
√ √
Old Age Insurance
Jaminan Pensiun
√ √
Pension Insurance
Jaminan Kesehatan
√ √
Health Insurance
Fasilitas Seragam
√ √
Uniform Facilities
Fasilitas Kantin
√ √
Canteen Facilities
Cuti Melahirkan [GRI 401-3] Maternity Leave [GRI 401-3]
Perseroan memberikan fasilitas cuti melahirkan bagi karyawan The Company provides maternity leave for female employees
perempuan sesuai ketentuan perundang-undangan sebagai bentuk in accordance with applicable laws and regulations as a form
dukungan terhadap kesehatan ibu dan anak serta keberlanjutan of support for maternal and child health as well as family
keluarga. Selama masa cuti, karyawan tetap mendapatkan hak sustainability. During the leave period, employees continue
ketenagakerjaannya dan dijamin dapat kembali bekerja pada to receive their employment entitlements and are guaranteed
posisi semula atau setara setelah masa cuti berakhir. Selain itu, the right to return to the same or an equivalent position upon
Perseroan juga memberikan dispensasi bagi karyawan laki-laki completion of the leave. In addition, the Company grants
untuk mendampingi istrinya selama proses persalinan. Kebijakan leave to male employees to accompany their spouses during
ini mencerminkan komitmen Perseroan dalam menciptakan childbirth. This policy reflects the Company’s commitment
lingkungan kerja yang humanis dan mendukung keseimbangan to fostering a humane work environment and supporting
kehidupan keluarga, sekaligus memastikan bahwa seluruh work–life balance, while ensuring that all employees receive
karyawan mendapatkan dukungan yang layak pada momen- appropriate support during significant personal life events.
momen penting dalam kehidupan pribadi mereka.
Informasi mengenai cuti melahirkan dan dispensasi yang Information on maternity leave and related leaves granted to
diberikan kepada karyawan sepanjang 3 (tiga) tahun terakhir employees over the past 3 (three) years is presented as follows:
diuraikan sebagai berikut:
2025 2024 2023
Uraian
Description Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female
Karyawan yang berhak mendapat dispensasi/cuti
melahirkan
- 261 - 232 - 198
Employees eligible for maternity leave/parental
leave
Catatan: Data cuti melahirkan di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, Probiotec Pty Ltd, dan PT Medika Inovasi Nusantara.
Note: The maternity leave data above includes the Company’s employees as well as its 3 (three) Subsidiaries, namely Holi, Ethica, Probiotec Pty Ltd, and PT Medika Inovasi
Nusantara.
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2025 2024 2023
Uraian
Description Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female
Karyawan yang mengambil dispensasi/cuti
melahirkan
- 27 - 29 1 32
Employees who took maternity leave/parental
leave
Karyawan yang kembali bekerja pada periode
pelaporan setelah dispensasi/cuti melahirkan
berakhir
- 18 - 21 - 24
Employees who returned to work during the
reporting period after the end of maternity leave/
parental leave
Karyawan yang kembali bekerja setelah
dispensasi/cuti melahirkan berakhir, yang masih
dipekerjakan 12 (dua belas) bulan setelah kembali
bekerja - 22 - 30 1 28
Employees who returned to work after maternity
leave/parental leave and were still employed 12
(twelve) months after returning to work
Return to work and retention rate karyawan yang
mengambil cuti melahirkan (%)
- 66,67 - 72,41 100,00 75,00
Return-to-work and retention rate of employees who
took maternity leave (%)
Catatan: Data cuti melahirkan di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, Probiotec Pty Ltd, dan PT Medika Inovasi Nusantara.
Note: The maternity leave data above includes the Company’s employees as well as its 3 (three) Subsidiaries, namely Holi, Ethica, Probiotec Pty Ltd, and PT Medika Inovasi
Nusantara.
Kebijakan terkait Pelecehan Seksual dan Sexual Harassment and Non-Discrimination
Non-Diskriminasi [ESG S-08] Policy [ESG S-08]
Lingkungan kerja yang aman, inklusif, dan bebas dari pelecehan A safe, inclusive, and harassment- and discrimination-
serta diskriminasi menjadi fokus utama Perseroan. Setiap free work environment is a key priority for the Company.
karyawan, tanpa memandang gender, ras, agama, usia, atau Every employee, regardless of gender, race, religion, age,
latar belakang, memiliki hak yang sama untuk bekerja dalam or background, has equal rights to work in an environment
suasana yang menghormati HAM dan prinsip kesetaraan. that respects human rights and the principles of equality.
Kode Etik Perseroan menegaskan bahwa pelecehan seksual, The Code of Conduct clearly states that sexual harassment,
intimidasi, maupun tindakan diskriminatif tidak ditoleransi, intimidation, and discriminatory behavior are not tolerated,
dan mekanisme pelaporan yang aman dan rahasia tersedia and secure and confidential reporting mechanisms are
untuk memastikan keluhan dapat disampaikan tanpa takut in place to ensure that complaints can be raised without
mendapat balasan. Untuk mendukung kebijakan ini, pelatihan fear of retaliation. To support this policy, regular training
dan sosialisasi secara berkala diberikan kepada seluruh and awareness programs are provided to all employees
karyawan mengenai pentingnya lingkungan kerja yang saling on the importance of mutual respect in the workplace and
menghormati serta langkah yang harus diambil jika terjadi the appropriate actions to take in the event of violations.
pelanggaran. [GRI 3-3] [GRI 3-3]
Dengan pendekatan ini, Perseroan memastikan sepanjang Through this approach, the Company ensures that throughout
tahun pelaporan tidak terdapat insiden pelecehan seksual the reporting year there were no incidents of sexual harassment
atau diskriminasi yang terjadi di lingkungan bisnis Perseroan. or discrimination within the Company’s business environment.
[GRI 406-1] [GRI 406-1]
Program Pensiun [GRI 404-2] Pension Program [GRI 404-2]
Perseroan menyelenggarakan program pensiun sebagai bentuk The Company provides a pension program as part of its
dukungan terhadap kesejahteraan karyawan setelah memasuki commitment to supporting employee welfare after retirement.
masa purna tugas. Usia pensiun ditetapkan sesuai ketentuan The retirement age is determined in accordance with
perundang-undangan dan kebijakan Perseroan, sehingga applicable laws and regulations as well as the Company’s
karyawan memiliki kepastian mengenai waktu berakhirnya policies, providing employees with clarity regarding the end
masa kerja dan hak-hak finansial yang akan diterima. Program of their employment period and the financial benefits to which
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pensiun ini memberikan manfaat pasti maupun manfaat alih they are entitled. The pension program offers defined benefits
dana, tergantung ketentuan yang berlaku, guna memastikan and/or fund transfer benefits, subject to prevailing provisions,
bahwa karyawan tetap memperoleh perlindungan finansial di to ensure continued financial protection for employees during
masa pensiun. retirement.
Selain itu, Perseroan menyediakan manfaat peralihan program In addition, the Company provides pension transition benefits
pensiun bagi karyawan yang berhenti bekerja sebelum mencapai for employees who leave employment prior to reaching
usia pensiun. Melalui manfaat peralihan tersebut, hak dan iuran the retirement age. Through these transition benefits, accrued
yang telah terkumpul tetap dapat diterima oleh karyawan sesuai rights and contributions remain payable to employees in
ketentuan, sehingga menjamin akumulasi manfaat yang adil dan accordance with applicable terms, thereby ensuring fair and
proporsional sepanjang masa kerja. Melalui penyelenggaraan proportional benefit accumulation throughout the period of
program pensiun yang teratur, transparan, dan akuntabel, service. Through the implementation of a structured, transparent,
Perseroan berupaya memberikan rasa aman serta dukungan and accountable pension program, the Company seeks to provide
jangka panjang bagi seluruh karyawan. long-term security and support for all employees.
Tinjauan dan Evaluasi Karyawan [GRI 404-3] Employee Review and Evaluation [GRI 404-3]
Perseroan melaksanakan proses tinjauan dan evaluasi The Company conducts regular employee review and evaluation
karyawan secara berkala untuk menilai kinerja, kompetensi, processes to assess performance, competencies, and each
serta kontribusi setiap individu terhadap pencapaian tujuan individual’s contribution to the achievement of the Company’s
perusahaan. Evaluasi dilakukan menggunakan indikator objectives. Evaluations are carried out using measurable
yang terukur dan objektif, mencakup pencapaian target and objective indicators, including the achievement of
kerja, kualitas hasil kerja, perilaku sesuai nilai Perseroan, work targets, quality of work output, behavior aligned with
serta kemampuan kolaborasi. Melalui proses ini, Perseroan the Company’s values, and collaboration capabilities. Through
memastikan bahwa setiap karyawan mendapatkan umpan this process, the Company ensures that each employee
balik yang konstruktif guna mendukung pengembangan karier receives constructive feedback to support career development
dan peningkatan kinerja. and performance improvement.
Sepanjang tahun 2025, 100% karyawan telah menerima tinjauan Throughout 2025, 100% of employees received performance
dan evaluasi. Hasil evaluasi ini menjadi dasar bagi Perseroan reviews and evaluations. The results of these evaluations serve as
dalam menetapkan program pengembangan, perencanaan the basis for the Company in determining development
suksesi, serta penyesuaian remunerasi dan insentif. programs, succession planning, as well as adjustments to
remuneration and incentives.
Hubungan Industrial [GRI 2-30] Industrial Relations [GRI 2-30]
Perseroan menjalin hubungan industrial yang harmonis dengan The Company maintains harmonious industrial relations
menghormati hak karyawan untuk berserikat sebagai bagian by respecting employees’ rights to organize and join labor
dari praktik ketenagakerjaan yang adil dan berkelanjutan. unions as part of fair and sustainable employment practices.
Serikat pekerja berperan sebagai mitra dialog resmi antara Labor unions serve as official dialogue partners between
karyawan dan manajemen, membantu menyampaikan employees and the management, helping convey employee
aspirasi serta memastikan bahwa kepentingan tenaga kerja aspirations and ensuring workforce interests are considered
dipertimbangkan dalam setiap kebijakan ketenagakerjaan. in all employment policies. Through open communication and
Melalui komunikasi yang terbuka dan pertemuan berkala, regular meetings, the Company and the labor union discuss
Perseroan dan serikat pekerja membahas berbagai isu terkait various issues related to safety, welfare, and the development
keselamatan, kesejahteraan, serta pengembangan lingkungan of a conducive work environment. The presence of labor unions
kerja yang kondusif. Keberadaan serikat pekerja turut also supports the resolution of disputes through deliberation
mendukung penyelesaian perselisihan secara musyawarah dan and strengthens the Company’s operational stability.
memperkuat stabilitas operasional Perseroan.
Lingkungan Bekerja yang Layak dan Aman Decent And Safe Working Environment
[POJK F.21] [ESG S-11] [POJK F.21] [ESG S-11]
Perseroan menjadikan aspek K3 sebagai prioritas utama The Company prioritizes OHS as a key aspect to ensure
dalam memastikan keberlangsungan operasional serta operational continuity and protection for all employees.
perlindungan bagi seluruh karyawan. Pengelolaan K3 memiliki Effective OHS management significantly impacts
dampak signifikan terhadap proses produksi, kualitas production processes, work quality, and business going
kerja, dan keberlanjutan usaha. Oleh karena itu, Perseroan concern. Accordingly, the Company has developed
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mengembangkan Sistem Manajemen K3 yang terstruktur, a structured OHS Management System encompassing
mencakup kebijakan, prosedur, pengawasan, serta mekanisme policies, procedures, monitoring, and periodic evaluations
evaluasi berkala untuk memitigasi risiko kecelakaan dan to mitigate workplace accidents and occupational illnesses.
penyakit akibat kerja. [GRI 3-3] [GRI 3-3]
Sistem Manajemen K3 [GRI 403-1, 403-8] OHS Management System [GRI 403-1, 403-8]
Sistem Manajemen K3 Perseroan diterapkan di seluruh The Company’s OHS Management System is implemented
unit operasional, termasuk pabrik, kantor, dan fasilitas across all operational units, including manufacturing facilities,
pendukung, serta mencakup 100% karyawan tetap dan tidak offices, and support facilities, covering 100% of permanent
tetap. Sistem ini disusun berdasarkan ketentuan perundang- and non-permanent employees. The system is designed in
undangan, standar industri farmasi, dan praktik terbaik K3. accordance with statutory regulations, pharmaceutical industry
Implementasinya diawasi oleh manajemen puncak dan unit standards, and OHS best practices. Its implementation is
terkait untuk memastikan bahwa setiap aktivitas operasional monitored by top Management and relevant units to ensure all
dilaksanakan secara aman dan sesuai pedoman. Selain itu, operational activities are conducted safely and in compliance
Perseroan secara rutin melakukan audit internal, inspeksi with OHS guidelines. Regular internal audits, field inspections,
lapangan, serta evaluasi bulanan guna memastikan kepatuhan and monthly evaluations are conducted to ensure adherence
terhadap kebijakan K3, keandalan fasilitas, dan kesiapan to OHS policies, facility reliability, and readiness of safety
infrastruktur keselamatan. infrastructure.
Identifikasi Bahaya, Penilaian Risiko, Hazard Identification, Risk Assessment,
dan Investigasi Insiden [GRI 403-2] and Incident Investigation [GRI 403-2]
Perseroan menerapkan proses identifikasi bahaya dan penilaian The Company applies a Hazard Identification, Risk
risiko (“HIRADC”) sebelum memulai aktivitas kerja, terutama Assessment, and Determining Control (“HIRADC”) process
yang berkaitan dengan produksi farmasi, penggunaan mesin, before commencing work activities, especially those related
bahan kimia, dan aktivitas laboratorium. Temuan risiko dicatat, to pharmaceutical production, machinery operation, chemical
dianalisis, dan ditindaklanjuti dengan langkah mitigasi, seperti handling, and laboratory activities. Identified risks are recorded,
peningkatan engineering control, penyediaan APD (termasuk analyzed, and addressed through mitigation measures such as
pakaian pelindung diri, sepatu boots, masker cartridge, body improved engineering controls, provision of PPE — including
harness, ear muffs, dan lainnya), serta pengaturan prosedur protective clothing, boots, cartridge masks, body harnesses,
kerja aman. Selain itu, setiap insiden kerja, baik near miss, ear muffs, and others — and the implementation of safe
kecelakaan ringan, maupun kecelakaan yang menyebabkan work procedures. All workplace incidents, including near
kehilangan waktu kerja, diinvestigasi secara menyeluruh misses, minor accidents, and lost-time injuries, are thoroughly
untuk menemukan akar penyebab dan menetapkan tindakan investigated to determine root causes and establish preventive
pencegahan agar tidak terulang kembali. measures to prevent recurrence.
Layanan Kesehatan Kerja [GRI 403-3, 404-7] Occupational Health Services [GRI 403-3, 404-7]
Sejalan dengan itu, Perseroan menyediakan layanan kesehatan In line with its OHS commitment, the Company provides
kerja yang memadai untuk menjaga kondisi kesehatan comprehensive occupational health services to maintain
karyawan. Inisiatif ini meliputi: employee well-being and reduce the risk of work-related
illnesses. Key initiatives include:
1. Melakukan pemeriksaan kesehatan tahunan (medical 1. Annual medical check-ups for all employees;
check-up);
2. Menyediakan fasilitas rawat jalan dan rawat inap melalui 2. Outpatient and inpatient care through BPJS Kesehatan and
BPJS Kesehatan dan asuransi swasta; private insurance;
3. Memberikan fasilitas tambahan, seperti pemeriksaan 3. Additional services, such as laboratory examination, dental
laboratorium, perawatan gigi, dan penggantian kacamata; care, and eyewear reimbursement;
serta
4. Melaksanakan program peningkatan kesehatan, misalnya 4. Health promotion programs, including group exercise
kegiatan olahraga bersama dan promosi gaya hidup sehat. activities and campaigns for healthy lifestyles.
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Upaya ini memastikan karyawan memperoleh dukungan These measures ensure employees receive optimal health
kesehatan yang optimal dan membantu mengurangi risiko support, enhancing overall workforce productivity and
penyakit akibat kerja. resilience.
Partisipasi, Konsultasi, dan Komunikasi Pekerja Worker Participation, Consultation, and
[GRI 403-4] Communication [GRI 403-4]
Perseroan mengedepankan partisipasi aktif karyawan dalam The Company emphasizes active employee participation in
pengelolaan K3 melalui: OHS management through multiple channels:
1. Komunikasi terbuka antara manajemen dan pekerja terkait 1. Open communication between the Management and
risiko K3; workers regarding OHS risks;
2. Briefing keselamatan harian; 2. Daily safety briefings;
3. Rapat evaluasi bulanan di area pabrik; 3. Monthly evaluation meetings in plant areas;
4. Mekanisme pelaporan potensi bahaya oleh karyawan; 4. Reporting mechanisms for potential hazards by employees;
serta
5. Penyediaan P3K dan prosedur evakuasi di semua fasilitas. 5. Provision of P3K and clearly defined evacuation procedures
at all facilities.
Partisipasi ini memastikan bahwa setiap pekerja memiliki peran This participatory approach ensures that every worker contributes
dalam menciptakan lingkungan kerja yang aman dan sehat. to creating and maintaining a safe and healthy workplace.
Pelatihan K3 bagi Pekerja [GRI 403-5] OHS Training for Workers [GRI 403-5]
Perseroan memberikan pelatihan K3 secara berkala, mencakup: The Company conducts regular OHS training that include:
1. Penggunaan APD, seperti pakaian pelindung, sepatu boots, 1. Proper use of PPE, such as protective clothing, boots,
masker cartridge, body harness, dan ear muffs; cartridge masks, body harnesses, and ear muffs;
2. Pelatihan tanggap darurat; 2. Emergency response training;
3. Pelatihan penggunaan alat pemadam api ringan (“APAR”); 3. Training in the use of portable fire extinguishers (“APAR”);
serta
4. Pelatihan prosedur kerja aman di area pabrik dan 4. Safe work procedures in production and laboratory areas.
laboratorium.
Pelatihan ini memastikan bahwa setiap pekerja memiliki These initiatives equip workers with the necessary skills and
kompetensi untuk melaksanakan tugasnya secara aman. awareness to minimize occupational risks effectively.
Fasilitas Keselamatan dan Pencegahan Risiko Safety Facilities and Risk Prevention [GRI 403-6]
[GRI 403-6]
Untuk meningkatkan keselamatan dan kesehatan yang To improve safety and health that may arise from operational
mungkin timbul akibat kegiatan operasional ataupun hubungan activities or business relationships, the Company provides:
bisnis, Perseroan menyediakan:
1. Pemeriksaan rutin mesin dan peralatan kerja, termasuk 1. Routine inspections of machinery and work equipment,
mesin produksi, komputer, printer, serta fasilitas pendukung including production machines, computers, printers, and
lainnya; supporting facilities;
2. Perawatan fasilitas secara berkala guna memastikan 2. Scheduled maintenance of facilities to ensure operational
keamanan dan kelayakan operasional; serta safety and reliability;
3. Protokol kesehatan yang mencakup penyediaan masker, 3. Health protocols, including provision of masks,
fasilitas cuci tangan, dan sanitation point di seluruh area. handwashing facilities, and sanitation points across all
operational areas.
Perseroan juga memastikan bahwa pemasok dan kontraktor Suppliers and contractors are also required to comply with
mematuhi standar keselamatan sesuai persyaratan the Company’s safety standards to ensure consistent risk
operasional Perseroan. management throughout the supply chain.
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Indikator Kinerja Keselamatan: Safety Performance Indicators:
Kecelakaan Kerja [GRI 403-9] Work-Related Incidents [GRI 403-9]
Informasi mengenai data kecelakaan kerja karyawan dan Information regarding work-related accident data involving
bukan karyawan Perseroan sepanjang 3 (tiga) tahun terakhir the Company’s employees and non-employees over the past
diuraikan sebagai berikut: 3 (three) years is presented as follows:
Uraian 2025 2024 2023 Description
Tingkat Fatalitas sebagai Fatality Rate Due to Work-
0,63 0,00 0,56
Akibat Kecelakaan Kerja Related Accidents
Tingkat Kecelakaan Kerja High-Consequence Work-
dengan Konsekuensi Tinggi 1,87 0,63 3,25 Related Accident Rate
(Tidak Termasuk Fatalitas) (Excluding Fatalities)
Tingkat Kecelakaan Kerja yang Recordable Work-Related
3,76 1,76 8,80
dapat Dicatat Accident Rate
Jumlah Jam Kerja Karyawan 1.601.469 1.599.342 1.538.166 Total Employee Working Hours
Jumlah Jam Kerja Aman Total Employee Safe
1.577.305 1.591.486 1.524.310
Karyawan Working Hours
Catatan: Data kecelakaan kerja di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, dan Probiotec Pty Ltd.
Note: The occupational accident data above includes the Company’s employees as well as 3 (three) Subsidiaries, namely Holi, Ethica, and Probiotec Pty Ltd.
Persentase Kecelakaan Serius yang Berakibat Cedera Serius
dan Fatal dari Jumlah Pegawai [ESG S-06]
Frekuensi Kecelakaan Kerja dari Jumlah Karyawan [ESG S-06]
Percentage of Serious Accidents Resulting in Serious Injuries
Work Accidents Frequency per Total Employees
and Fatalities from Total Employees
(%)
0,00223 0,11
Catatan: Data kecelakaan kerja di atas mencakup karyawan Perseroan serta 3 (tiga) Entitas Anak, yaitu Holi, Ethica, dan Probiotec Pty Ltd.
Note: The occupational accident data above includes the Company’s employees as well as 3 (three) Subsidiaries, namely Holi, Ethica, and Probiotec Pty Ltd.
Mekanisme Pengaduan Ketenagakerjaan Employment Complaint Mechanism
Dalam rangka menjaga transparansi dan tanggung jawab terkait In order to maintain transparency and accountability in labor
ketenagakerjaan, Perseroan dan Entitas Anak menyediakan management, the Company and its Subsidiaries provide
sarana pengaduan melalui email dan media sosial resmi. Seluruh channels for complaints via official email and social media. All
pengaduan ditindaklanjuti dengan profesional. Sepanjang 3 (tiga) complaints are handled professionally. Over the past 3 (three)
tahun terakhir, tidak terdapat pengaduan terkait ketenagakerjaan years, there have been no significant or material complaints
yang bersifat signifikan maupun material. related to labor issues.
Aspek Masyarakat Community Aspect
Perseroan menyadari bahwa keberlangsungan bisnis tidak The Company recognizes that business going concern is
terlepas dari hubungan yang harmonis dengan masyarakat closely linked to maintaining harmonious relationships
di sekitar wilayah operasional. Oleh karena itu, Perseroan with communities around its operational areas. Therefore,
aktif melaksanakan berbagai program yang mendukung the Company actively implements a number of different
pemberdayaan masyarakat, peningkatan kualitas hidup, programs that support community empowerment, improvement
serta pembangunan sosial yang berkelanjutan. Program- of quality of life, and sustainable social development. These
program tersebut dirancang untuk memberikan manfaat nyata programs are designed to deliver tangible benefits through
melalui pendekatan yang responsif terhadap kebutuhan lokal, approaches that are responsive to local needs, covering areas
mencakup bidang kesehatan, pendidikan, lingkungan, dan such as health, education, the environment, and community
penguatan ekonomi masyarakat. [GRI 3-3] economic strengthening. [GRI 3-3]
Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on the Surrounding
[POJK F.23] [GRI 413-2] Community [POJK F.23] [GRI 413-2]
Kegiatan operasional Perseroan dapat memberikan pengaruh The Company’s operational activities can have both direct
terhadap masyarakat di sekitar area kerja, baik secara langsung and indirect impacts on the communities surrounding its work
maupun tidak langsung. Untuk meminimalkan dampak negatif, areas. To minimize negative effects, the Company implements
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Perseroan menerapkan praktik pengelolaan lingkungan yang strict environmental management practices, including
ketat, termasuk pengelolaan limbah, pengendalian polusi, dan waste management, pollution control, and efficient use of
efisiensi penggunaan sumber daya. Selain itu, komunikasi resources. In addition, open communication and dialogue with
dan dialog terbuka dengan komunitas terus dijalankan untuk the community are continuously conducted to accommodate
menampung aspirasi dan mencari solusi yang tepat. Di sisi aspirations and find appropriate solutions. At the same time,
lain, Perseroan juga berupaya memberikan kontribusi positif the Company strives to provide positive contributions through
melalui Program Corporate Social Responsibilty (“CSR”), its Corporate Social Responsibility (“CSR”) Programs, such as
seperti pemberdayaan masyarakat, pelatihan keterampilan, community empowerment, skills training, improving access
peningkatan akses kesehatan, serta dukungan kesejahteraan to healthcare, and supporting community welfare. Through
masyarakat. Dengan pendekatan ini, Perseroan berperan this approach, the Company actively contributes to creating
aktif dalam menciptakan lingkungan yang harmonis dan a harmonious and sustainable environment while strengthening
berkelanjutan sekaligus memperkuat kepercayaan masyarakat. public trust.
Penggunaan Tenaga Kerja Lokal [GRI 413-1] Use of Local Labor [GRI 413-1]
Hingga Desember 2025, Perseroan terus memprioritaskan As of December 2025, the Company continues to prioritize
penggunaan tenaga kerja lokal, yang pada tahun ini tercatat the use of local labor, which this year accounted for 6.3%
sebanyak 6,3% menempati posisi manajemen senior dari of senior management positions from the total number of
jumlah karyawan keseluruhan. Sementara itu, komposisi employees. Meanwhile, the proportion of local workforce at
tenaga kerja lokal Entitas Anak, yaitu PT Medika Inovasi the Subsidiary, PT Medika Inovasi Nusantara, was recorded at
Nusantara sebanyak 22,58%. Komitmen ini menjadi wujud 22.58%. This commitment reflects the Company’s contribution
kontribusi Perseroan dalam meningkatkan kesejahteraan to improving the welfare of local communities.
masyarakat setempat.
Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility
[POJK F.25] [ESG S-12] [POJK F.25] [ESG S-12]
Informasi mengenai kegiatan CSR yang telah dilakukan oleh Information regarding the CSR activities carried out by
Perseroan sepanjang 3 (tiga) tahun terakhir diuraikan sebagai the Company over the past 3 (three) years is described as
berikut: follows:
2025
• Memberikan vitamin kepada masyarakat di Kabupaten Bone, Sulawesi • Distributed vitamins to communities in Bone Regency, South
Selatan. Sulawesi.
• Memberikan vitamin kepada masyarakat di Masjid Al-Azhar Jaka • Provided vitamins to communities at Al-Azhar Mosque, Jaka Permai,
Permai Bekasi. Bekasi.
• Memberikan vitamin kepada TNI Angkatan Laut. • Supplied vitamins to the Indonesian Navy (TNI AL).
• Memberikan vitamin kepada korban banjir Jabodetabek melalui • Delivered vitamins to flood victims in the Greater Jakarta area through
BNPB. the National Disaster Management Authority (BNPB).
• Memberikan makanan ringan kepada anak-anak di Gereja Youth • Provided snacks to children at Youth Church, Bogor.
Bogor.
• Memberikan vitamin kepada masyarakat Jakarta melalui Klinik Simas. • Distributed vitamins to the Jakarta community through Klinik Simas.
• Melakukan penanaman pohon mangrove di Kawasan Mangrovae Pluit. • Planted mangroves in the Mangrove Pluit area.
• Memberikan vitamin injeksi kepada Klinik SIMAS untuk berikan • Supplied injectable vitamins to Klinik SIMAS for distribution to
kepada masyarakat sekitar guna meningkatkan daya tahan tubuh. surrounding communities to improve immunity.
• Memberikan vitamin kepada kaum muda dan lansia di Gereja Santa • Provided vitamins to youth and elderly congregants at Santa Monica
Monica. Church.
• Memberikan vitamin Pyfaton kepada masyarakat dalam Kegiatan Car • Distributed Pyfaton vitamins during the Car Free Day (“CFD”) event in
Free Day (“CFD”) Jakarta pada 24 Agustus 2025. Jakarta on August 24, 2025.
• Melakukan penghijauan dengan menanam pohon di Gunung Halimun • Participated in greening activities by planting trees in Gunung
Salak bersama Kontan. Halimun Salak in collaboration with Kontan.
• Memberikan vitamin kepada Kaum muda di Gereja Persekutuan Doa • Provided vitamins to youth at Priskila Prayer Fellowship Church.
Priskila.
• Memberikan vitamin kepada dokter dalam komunitas Ikatan Dokter • Supplied vitamins to doctors in the West Java Indonesian Doctors
Indonesia (“IDI”) Jawa Barat. Association (“IDI”) community.
• Melakukan penghijauan dengan melakukan penanaman pohon • Participated in greening activities by planting trees with Al-Azhar at
bersama Al-Azhar di Gunung Munara, Bogor. Gunung Munara, Bogor.
• Memberikan vitamin kepada korban banjir Sumatra bersama BPOM, • Distributed vitamins to flood victims in Sumatra in collaboration with
PMI, dan Kementerian Kesehatan. the Indonesian Food and Drug Authority (BPOM), Indonesian Red
Cross (PMI), and Ministry of Health.
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• Memberikan vitamin kepada Gereja dan Panti Asuhan di Maluku • Donation of vitamins to Churches and Orphanages in Southeast
Tenggara, Klaten, dan Manado. Maluku, Klaten, and Manado.
• Memberikan vitamin dan bantuan obat kepada Yon Armed • Donation of vitamins and medicine assistance to Yon Armed
5/Pancagiri. 5/Pancagiri.
• Memberikan hewan kurban untuk masyarakat di sekitar wilayah • Donating sacrificial animals to the community around the Company’s
operasional Perseroan. operational area.
• Melakukan penanaman pohon Mangrove bersama BPOM. • Planting mangrove trees in collaboration with BPOM.
• Memberikan vitamin kepada Koramil Cipanas. • Donation of vitamins to Koramil Cipanas.
• Memberikan vitamin kepada masyarakat di Rusun Benhill 2 bekerja • Donation of vitamins to the community at Rusun Benhill 2 in
sama dengan Nanovest. collaboration with Nanovest.
• Memberikan vitamin kepada Jakarta Central Church. • Donation of vitamins to Jakarta Central Church.
• Memberikan vitamin untuk kegiatan Program Percepatan Penanganan • Donation of vitamins for the Child Stunting Handling Acceleration
Stunting Anak di Nusa Tenggara Timur bekerja sama dengan KRIS. Program in East Nusa Tenggara in collaboration with KRIS.
• Memberikan bantuan obat-obatan kepada RS Tzu Chi Pantai Indah • Donation of medicines to Tzu Chi Hospital in Pantai Indah Kapuk.
Kapuk.
• Memberikan bantuan obat-obatan kepada Klinik SIMAS. • Donation of medicines to SIMAS Clinic.
• Memberikan vitamin kepada Kolinlamil TNI Angkatan Laut untuk • Donation of vitamins to Kolinlamil TNI Navy for the children under
anak-anak binaan. their care.
• Memberikan bantuan obat dan vitamin untuk korban bencana banjir di • Donation of medicines and vitamins to flood victims in South Cianjur.
Cianjur Selatan.
2023
• Memberikan vitamin kepada anak-anak di Panti Asuhan SOS Children • Donation of vitamins to children at SOS Children Village Orphanage.
Village.
• Memberikan hewan kurban untuk masyarakat sekitar operasional • Donating sacrificial animals to the community around the Company’s
Perseroan. operational area.
• Membantu pemasangan listrik untuk masyarakat sekitar pabrik. • Assisting with electrical installation for the community near the factory.
• Membantu pemasangan lubang biopori di sekitar pabrik. • Assisting with the installation of biopore holes around the factory.
• Memberikan vitamin dan hand sanitizer untuk sekolah di sekitar • Donation of vitamins and hand sanitizers to schools near the
operasional Perseroan. Company’s operational area.
• Memberikan vitamin ke Koramil Cipanas. • Donation of vitamins to Koramil Cipanas.
• Memberikan vaksin di Puskemas sekitar pabrik Perseroan. • Administering vaccines at community health centers near the
Company’s factory.
• Memberikan vitamin ke desa-desa di sekitar pabrik. • Donation of vitamins to villages around the factory.
Biaya Program CSR
CSR Program Cost
(dalam jutaan Rupiah / in million Rupiah)
2025 2024 2023
813 1.690 3.694
Program CSR yang dijalankan Perseroan saat ini berawal The CSR programs currently implemented by the Company
dari inisiatif internal yang dirancang untuk memberi manfaat came from internal initiatives designed to provide direct
langsung bagi lingkungan kerja dan masyarakat sekitar. Ke benefits to the workplace and surrounding communities.
depan, Perseroan berencana memperluas jangkauan program Moving forward, the Company plans to expand the program’s
dengan menjalin kolaborasi bersama komunitas dan lembaga reach by collaborating with communities and social institutions,
sosial, agar dampak positif yang dihasilkan dapat dirasakan so that the positive impact can be felt more broadly.
lebih luas.
Mekanisme Pengaduan Masyarakat [POJK F.24] Public Complaints Mechanism [POJK F.24]
Dalam rangka menjaga transparansi dan tanggung jawab In order to maintain transparency and accountability to the
terhadap masyarakat, Perseroan dan Entitas Anak menyediakan community, the Company and its Subsidiaries provide complaint
sarana pengaduan melalui email dan media sosial resmi. channels through official email and social media. All complaints
Seluruh pengaduan ditindaklanjuti dengan profesional. are addressed professionally. Over the past 3 (three) years,
Sepanjang 3 (tiga) tahun terakhir, tidak terdapat pengaduan there have been no significant or material complaints related
terkait masyarakat yang bersifat signifikan maupun material. to the community.
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Aspek Konsumen Customer Aspects
Perseroan menempatkan konsumen sebagai mitra utama The Company places consumers as a key partner in
dalam keberlanjutan bisnis. Untuk menjaga kepercayaan dan the sustainability of its business. To maintain their trust and
loyalitas mereka, Perseroan berupaya memberikan produk loyalty, the Company strives to provide products that are safe,
yang aman, berkualitas, dan sesuai dengan kebutuhan pasar. high-quality, and aligned with market needs. All production
Seluruh proses produksi dijalankan dengan standar mutu processes are carried out under high-quality standards and
tinggi serta kepatuhan terhadap regulasi yang berlaku. Adapun in compliance with applicable regulations. The initiatives
inisiatif yang telah dilakukan oleh Perseroan terkait konsumen, undertaken by the Company related to consumers are described
diuraikan sebagai berikut. [GRI 3-3] as follows. [GRI 3-3]
Komitmen untuk Memberikan Layanan atas Commitment to Provide Equivalent Products
Produk dan/atau Jasa yang Setara kepada and/or Services to Consumers
Konsumen [POJK F.17] [POJK F.17]
Dalam setiap kegiatan usaha, Perseroan dan Entitas Anak In all business activities, the Company and its Subsidiaries
berupaya memberikan produk serta layanan terbaik bagi seluruh strive to provide the best products and services to all
konsumen tanpa membedakan latar belakang. Perseroan consumers without discrimination. The Company ensures
memastikan akses yang mudah dan merata terhadap produk easy and equitable access to quality pharmaceutical products
farmasi yang berkualitas, sekaligus mendukung program while supporting national healthcare programs. By maintaining
kesehatan nasional. Dengan menjaga kualitas, transparansi, dan quality, transparency, and fairness, the Company is committed
keadilan, Perseroan berkomitmen membangun kepercayaan to building consumer trust and loyalty in a sustainable manner.
serta loyalitas konsumen secara berkelanjutan.
Informasi Produk dan Layanan
Melalui situs web serta publikasi seperti Laporan Tahunan Product and Service Information
dan Laporan Keberlanjutan, Perseroan menyediakan informasi Through its website and publications such as the Annual Report
produk dan layanan secara terbuka, sebagai wujud transparansi and Sustainability Report, the Company provides product and
dan tanggung jawab kepada pemangku kepentingan. service information openly, as a form of transparency and
accountability to stakeholders.
Menjaga Kesehatan dan Keselamatan Konsumen
[POJK F.27] [GRI 416-1] Maintaining Consumer Health and Safety
Dalam upaya menjaga kesehatan dan keselamatan konsumen, [POJK F.27] [GRI 416-1]
Perseroan menerapkan sistem Farmakovigilans (“PV”) untuk In its commitment to safeguarding consumer health and safety,
memastikan keamanan, efektivitas, dan kualitas setiap produk the Company implements a Pharmacovigilance (“PV”) system
farmasi yang beredar. Melalui pembentukan Departemen to ensure the safety, efficacy, and quality of all pharmaceutical
Farmakovigilans, Perseroan secara aktif melakukan products in circulation. Through the establishment of the
memantau, menilai, memahami serta mencegah kemungkinan Pharmacovigilance Department, the Company actively monitors,
efek samping atau permasalahan lain terkait penggunaan assesses, understands, and prevents potential side effects or other
obat sesuai dengan ketentuan BPOM. Sistem ini berperan issues associated with drug use, in accordance with the regulations
penting dalam memantau, mengumpulkan, mengidentifikasi, set forth by the Indonesian Food and Drug Authority (BPOM). This
mengevaluasi, dan melaporkan informasi keamanan obat system plays a critical role in continuously monitoring, collecting,
secara berkelanjutan, sehingga manfaat obat tetap optimal identifying, evaluating, and reporting drug safety information,
dan risiko efek samping dapat diminimalkan. ensuring that the therapeutic benefits of medicines are maximized
while minimizing the risk of adverse effects.
Sebagai wujud tanggung jawab terhadap konsumen dan As part of its responsibility to consumers and healthcare
tenaga medis, Perseroan terus melakukan pengawasan professionals, the Company continuously conducts
dan evaluasi menyeluruh terhadap profil keamanan comprehensive supervision and evaluation of product safety
produk, dengan memastikan setiap obat yang beredar profiles, ensuring that all circulating medicines comply
telah memenuhi standar keamanan obat yang berlaku with applicable safety standards and are accompanied
serta dilengkapi informasi bahan aktif, indikasi, dan by information on active ingredients, indications, and
potensi efek samping yang mungkin terjadi. Selain itu, potential side effects. In addition, the Company provides
Perseroan menyediakan saluran pelaporan langsung melalui a direct reporting channel via email at pv.safety@pyfa.co.id for
email pv.safety@pyfa.co.id bagi konsumen yang mengalami consumers who experience any adverse events during product
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mendukung pencegahan serta pemulihan berbagai penyakit, and treatment of various diseases while improving quality of life.
sekaligus meningkatkan kualitas hidup. Di sisi lain, potensi At the same time, potential side effects remain a serious
efek samping tetap menjadi perhatian serius. Karena itu, concern. Therefore, the Company implements a strict
Perseroan menjalankan sistem pengawasan ketat melalui monitoring system through the Pharmacovigilance Division to
Divisi Farmakovigilans untuk memastikan setiap produk tetap ensure that every product remains safe, effective, and compliant
aman, efektif, dan sesuai dengan standar kesehatan yang with applicable health standards. Through this approach,
berlaku. Dengan pendekatan ini, Perseroan berperan aktif the Company actively contributes to providing responsible
dalam menciptakan solusi kesehatan yang bertanggung jawab and sustainable health solutions.
dan berkelanjutan.
Jumlah Produk yang Ditarik Kembali [POJK F.29] Number of Products Recalled [POJK F.29]
Pada 31 Desember 2025, Perseroan melakukan penarikan As of December 31, 2025, the Company recalled its products
produk dari pasar sebanyak 12.405 boks. Penarikan tersebut from the market totaling 12,405 boxes. The recall was carried
dilakukan sehubungan dengan adanya perubahan golongan out in connection with the reclassification of the product
obat dari Obat Bebas Terbatas menjadi Obat Keras. Langkah from a Limited Over-the-Counter Drug to a Prescription Drug.
ini merupakan bagian dari kepatuhan Perseroan terhadap This measure forms part of the Company’s compliance with
ketentuan regulasi yang berlaku serta untuk memastikan applicable regulatory requirements and ensures that product
distribusi produk sesuai dengan klasifikasi yang ditetapkan distribution aligns with the established classification.
Survei Kepuasan Konsumen terhadap Produk Customer Satisfaction Survey with Products
dan/atau Jasa [POJK F.30] and/or Services [POJK F.30]
Sepanjang tahun 2025, Perseroan belum melaksanakan survei Throughout 2025, the Company has not conducted
kepuasan konsumen secara menyeluruh. Kendati demikian, a comprehensive consumer satisfaction survey. Nevertheless,
hubungan dengan konsumen tetap terjaga melalui komunikasi relationships with consumers remain well-maintained through
aktif dan terbuka, di mana setiap saran dan masukan menjadi active and open communication, where every suggestion and
dasar perbaikan berkelanjutan. feedback serves as a basis for continuous improvement.
Mekanisme Pengaduan Konsumen Consumer Complaint Mechanism
Dalam rangka menjaga transparansi dan tanggung jawab To maintain transparency and accountability to consumers,
terhadap konsumen, Perseroan dan Entitas Anak menyediakan the Company and its Subsidiaries provide complaint channels
sarana pengaduan melalui email, yaitu pv.safety@pyfa.co.id, via email at pv.safety@pyfa.co.id, pv.safety@ethica.co.id, as
pv.safety@ethica.co.id, serta pv.safety@holipharma.co.id, dan well as pv.safety@holipharma.co.id, and official social media
media sosial resmi. Seluruh pengaduan ditindaklanjuti dengan platforms. All complaints are addressed professionally.
profesional. Sepanjang tahun 2025, tidak terdapat pengaduan Throughout 2025, no complaints have been reported that are
terkait konsumen yang bersifat signifikan maupun material. significant or material in nature.
Aspek Mitra Usaha Business Partner Aspect
Mitra usaha memiliki peran strategis dalam mendukung kinerja Business partners play a strategic role in supporting
dan pertumbuhan Perseroan. Oleh karena itu, Perseroan the Company’s performance and growth. Therefore,
senantiasa menjaga hubungan kemitraan yang beretika, the Company consistently maintains partnerships that are
transparan, dan berorientasi pada nilai bersama, agar seluruh ethical, transparent, and oriented toward shared value, so that
pihak dapat berkembang secara berkesinambungan. all parties can grow sustainably.
Kerja sama antara Perseroan dengan mitra usaha diatur dalam Collaboration between the Company and its business partners
Kode Etik dan Standar Perilaku, yang menekankan pentingnya is governed by the Code of Conduct, which emphasizes
prinsip kesetaraan, transparansi, serta integritas bisnis dalam the importance of equality, transparency, and business integrity
setiap kegiatan operasional. Melalui pedoman ini, seluruh in all operational activities. Through these guidelines, all partners
mitra diharapkan menjalankan praktik usaha yang bertanggung are expected to conduct responsible business practices in line
jawab dan sejalan dengan nilai-nilai keberlanjutan. Perseroan with sustainability values. The Company is also committed to:
juga berkomitmen untuk:
1. Memelihara hubungan yang dapat memberikan nilai 1. Maintain relationships that provide added to each
tambah bagi masing-masing pihak melalui pengaturan party through clear and mutually beneficial contractual
kontrak yang jelas dan saling menguntungkan; agreements;
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2. Menjamin aktivitas usaha dilakukan bebas dari pemaksaan 2. Ensure business activities are free from coercion and
dan kolusi; collusion;
3. Memberikan kesempatan usaha yang sama kepada 3. Providing equal business opportunities to all potential
seluruh calon mitra usaha yang sesuai dengan serta business partners by implementing an objective and
penerapan dilakukan secara objektif dan adil berdasarkan fair selection process based on applicable criteria and
kriteria dan ketentuan yang berlaku; serta regulations; and
4. Tidak memberikan perlakuan istimewa kepada konsumen, 4. Avoiding preferential treatment towards customers,
pemasok, mitra bisnis, pemerintah, atau pihak lain melebihi suppliers, business partners, the government, or any other
dari kebijakan yang ditetapkan oleh perusahaan. parties beyond the policies set by the Company.
Penilaian Pemasok berdasarkan Indikator Sosial Supplier Assessment based on Social and
dan Lingkungan Environmental Indicators
Perseroan menerapkan proses penilaian pemasok yang The Company implements a comprehensive supplier
komprehensif sebagai bagian dari komitmen untuk memastikan assessment process as part of its commitment to ensure
bahwa praktik keberlanjutan tidak hanya diterapkan di dalam that sustainability practices are applied not only within
organisasi, tetapi juga di seluruh rantai pasok. Mengingat the organization but throughout the supply chain. Given that
industri farmasi memiliki ketergantungan tinggi terhadap bahan the pharmaceutical industry relies heavily on high-quality raw
baku, material kimia, dan komponen kemasan berkualitas, materials, chemical materials, and packaging components,
Perseroan memahami bahwa pemilihan pemasok yang the Company recognizes that selecting responsible suppliers
bertanggung jawab merupakan faktor strategis dalam menjaga is a strategic factor in maintaining product quality, regulatory
mutu produk, kepatuhan regulasi, serta integritas keberlanjutan. compliance, and sustainability integrity. [GRI 3-3]
[GRI 3-3]
Penilaian pemasok dilakukan dengan mengacu pada Supplier assessments are conducted based on social and
indikator sosial dan lingkungan. Dalam aspek lingkungan, environmental indicators. On the environmental aspect,
Perseroan mengevaluasi apakah pemasok telah menerapkan the Company evaluates whether suppliers have implemented
praktik pengelolaan lingkungan yang memadai, termasuk adequate environmental management practices, including
kepatuhan terhadap regulasi lingkungan, pengelolaan limbah, compliance with environmental regulations, waste
efisiensi energi, dan penggunaan material berkelanjutan. management, energy efficiency, and the use of sustainable
Penilaian ini memastikan bahwa setiap pemasok tidak materials. This assessment ensures that each supplier
hanya memenuhi spesifikasi teknis, tetapi juga beroperasi not only meets technical specifications but also operates
dengan memperhatikan dampak ekologis dari aktivitasnya. with awareness of the ecological impact of its activities.
[GRI 308-1] [GRI 308-1]
Pada aspek sosial, Perseroan menilai kepatuhan pemasok On the social aspect, the Company evaluates suppliers’
terhadap standar ketenagakerjaan, K3, serta perlindungan hak compliance with labor standards, OHS, and human rights
asasi manusia. Evaluasi ini mencakup keberadaan kebijakan K3, protection. This evaluation includes the existence of OHS
kondisi kerja yang layak, tidak adanya praktik kerja paksa atau policies, decent working conditions, the absence of forced labor
pekerja anak, serta komitmen pemasok terhadap etika bisnis or child labor, and suppliers’ commitment to business ethics and
dan praktik non-diskriminatif. Melalui penilaian ini, Perseroan non-discriminatory practices. Through this assessment, the
memastikan bahwa para pemasok beroperasi sesuai prinsip Company ensures that suppliers operate in accordance with
hubungan industrial yang adil dan bertanggung jawab. [GRI 414-1] principles of fair and responsible industrial relations. [GRI 414-1]
Untuk menjaga hubungan yang sehat dan profesional, To maintain a healthy and professional relationships,
Perseroan menyediakan sarana pengaduan bagi mitra usaha the Company provides a grievance mechanism for business
guna melaporkan dugaan pelanggaran atau kesalahpahaman partners to report suspected violations or misunderstandings
selama proses kerja sama. Laporan ditangani oleh Sekretaris during the collaboration process. Reports are handled
Perusahaan dan Unit Audit Internal secara rahasia dan confidentially and responsibly by the Corporate Secretary and
bertanggung jawab. Sepanjang tahun 2025, Perseroan maupun Internal Audit Unit. Throughout 2025, neither the Company nor
Entitas Anak tidak menerima pengaduan dari mitra usaha, yang its Subsidiaries received complaints from business partners,
mencerminkan kemitraan yang harmonis dan berlandaskan reflecting partnerships that are harmonious and based on trust.
kepercayaan.
256 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 259
Verifikasi Tertulis dari Pihak Independen [POJK G.1] [GRI 2-5]
Written Verification from Independent Party
Sepanjang tahun 2025, Perseroan belum melibatkan pihak Throughout 2025, the Company has not engaged an independent
independen dalam melakukan verifikasi terhadap Laporan party to verify the Annual Report and Sustainability Report.
Tahunan dan Laporan Keberlanjutan yang diterbitkan. However, the Company ensures that all content and information
Akan tetapi, Perseroan menjamin bahwa dalam pengerjaan presented in this report are accountable for their truthfulness
laporan ini, segala isi dan informasi yang disampaikan dapat and accuracy, and have undergone a review process by
dipertanggungjawabkan kebenaran, keakuratan, dan telah the management.
melalui proses reviu oleh manajemen.
PT Pyridam Farma Tbk 257
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Halaman ini sengaja dikosongkan This page is intentionally left blank
Page 261
Lembar Umpan Balik [POJK G.3]
Feedback Form
Terima kasih telah membaca Laporan Tahunan dan Thank you for reading the Annual Report and Sustainability
Laporan Keberlanjutan 2025 PT Pyridam Farma Tbk. Untuk Report of PT Pyridam Farma Tbk 2025. To improve
meningkatkan kinerja keberlanjutan perusahaan, mohon the Company’s sustainability performance, we kindly ask our
kesediaan para pemangku kepentingan untuk memberikan stakeholders to provide feedback after reading this Annual
umpan balik setelah membaca Laporan Tahunan dan Laporan Report and Sustainability Report by sending an email or
Keberlanjutan ini dengan mengirimkan email atau formulir ini submitting this form via fax/mail.
melalui fax/pos.
Pertanyaan Setuju Tidak Setuju
Question Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi.
This report has provided useful information on economic performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
Data and information disclosed are easy to understand, comprehensive, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
Data and information presented are useful for decision-making.
Laporan ini menarik dan mudah dibaca.
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Golongan Pemangku Kepentingan / Stakeholder Class
Karyawan
Investor Media
Employee
Contractor/Sub-contractor/ Vendor/ Pelajar/Akademik
Regulator
Supplier Student/Academics
Pelanggan Lainnya
NGO
Customer Others
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Laporan ini bermanfaat bagi Anda:
1.
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Laporan ini menggambarkan kinerja Perseroan dalam pembangunan keberlanjutan:
2.
This report describes the Company’s performance in sustainable development:
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PT Pyridam Farma Tbk 259
Page 262
Laporan ini mudah dimengerti:
3.
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Laporan ini meningkatkan kepercayaan Anda pada keberlanjutan perusahaan:
5.
This report increases Your confidence in the Company’s sustainability:
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Terima kasih atas partisipasi Anda. Mohon agar formulir ini dikirimkan kembali kepada:
Thank you for your participation. Please send this form back to:
Kantor Utama
Head Office
Sinar Mas Land Plaza Sudirman Lt. 12 / 12th Floor
Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01 Kuningan,
Karet Jakarta Selatan / South Jakarta 12920
Telp Situs Web
Herdiasti Phone
(62-21) 5099 1067
Website
www.pyfa.co.id
Anggitya Dwisani Hubungan Investor
corsec@pyfa.co.id
Investor Relation
Sekretaris Perusahaan
Corporate Secretary
260 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 263
Tanggapan terhadap Umpan Balik
Laporan Tahun Sebelumnya [POJK G.3]
Response to Feedback on the Previous Year’s Report
Perseroan tidak menerima umpan balik, saran, atau masukan The Company did not receive feedback, suggestions, or input
dari pemangku kepentingan terkait penyusunan Laporan from stakeholders regarding the preparation of the Annual
Tahunan dan Laporan Keberlanjutan untuk tahun buku Report and Sustainability Report for the 2024 financial year.
2024. Namun demikian, Perseroan berkomitmen untuk terus However, the Company is committed to continuously improving
meningkatkan kualitas penyusunan laporan tersebut. the quality of these reports.
Indeks Pengungkapan Kriteria Peraturan Otoritas Jasa
Keuangan No. 51/POJK.03/2017 [POJK G.5]
Financial Service Authority Regulation Criteria Disclosure Index
No. 51/POJK.03/2017
No. Indeks Uraian Halaman
Index No. Description Page
Penjelasan Strategi Berkelanjutan
A.1 19
Description on Sustainability Strategy
Ikhtisar Kinerja Berkelanjutan
Sustainability Performance Highlights
Ikhtisar Kinerja Ekonomi
B.1 25
Economic Performance Highlights
Ikhtisar Kinerja Lingkungan Hidup
B.2 28
Environmental Performance Highlights
Ikhtisar Kinerja Sosial
B.3 28
Social Performance Highlights
Profil Perusahaan
Company Profile
Visi, Misi, dan Nilai Berkelanjutan
C.1 70
Vision, Mission, and Sustainability Values
Alamat Perusahaan
C.2 66
Company Address
Skala Perusahaan
C.3 108
Company Scale
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4 76
Products, Services, and Business Activities
Keanggotaan pada Asosiasi
C.5 42
Association Membership
Perubahan Organisasi Bersifat Signifikan
C.6 69
Significant Organization Changes
Penjelasan Direksi
Explanation from the Board of Directors
Penjelasan Direksi
D.1 54
Explanation from the Board of Directors
Tata Kelola Berkelanjutan
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1 215
Responsible Person for the Implementation of Sustainable Finance
Pengembangan Kompetensi terkait Keuangan Berkelanjutan
E.2 216
Competency Development related to Sustainable Finance
PT Pyridam Farma Tbk 261
Page 264
No. Indeks Uraian Halaman
Index No. Description Page
Penilaian Risiko atas Penerapan Keuangan Berkelanjutan
E.3 219
Risk Assessment for the Implementation of Sustainable Finance
Hubungan dengan Pemangku Kepentingan
E.4 9
Relations with the Stakeholders
Permasalahan terhadap Penerapan Keuangan Berkelanjutan
E.5 18
Problems with the Implementation of Sustainable Finance
Kinerja Berkelanjutan
Sustainable Performance
Kegiatan Membangun Budaya Berkelanjutan
F.1 220
Building a Sustainability Culture
Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
F.2 Comparison of Production Targets and Performance, Portfolios, Financing Targets, or Investments, Income and 221
Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau
Proyek yang Sejalan dengan Keuangan Berkelanjutan
F.3 221
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in Similar Financial
Instruments or Projects with Sustainable Finance
Kinerja Lingkungan
Environmental Performance
Umum
General
Biaya Lingkungan Hidup
F.4 225
Environmental Cost
Aspek Material
Material Aspect
Penggunaan Material yang Ramah Lingkungan
F.5 226
Use of Eco-Friendly Material
Aspek Energi
Energy Aspect
Jumlah dan Intensitas Energi yang Digunakan
F.6 227
Amount and Intensity of Energy Consumption
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7 227-228
Efforts and Achievement of Energy Efficiency and Use of Renewable Energy
Aspek Air
Water Aspect
Penggunaan Air
F.8 231
Water Use
Aspek Keanekaragaman Hayati
Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman
F.9 Hayati 237
Impact of Operational Areas that are Near or Located in Conservation Areas or Have Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 237
Biodiversity Conservation Effort
Aspek Emisi
Emission Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan berdasarkan Jenisnya
F.11 228
Emission Amount and Intensity by Its Type
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 230
Emission Reduction Efforts and Achievements
Aspek Limbah dan Efluen
Waste and Effluent Aspect
Jumlah Limbah dan Efluen yang Dihasilkan berdasarkan Jenis
F.13 233
Amount of Waste and Effluent Generated by Type
262 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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No. Indeks Uraian Halaman
Index No. Description Page
Mekanisme Pengelolaan Limbah dan Efluen
F.14 232
Waste and Effluent Management Mechanisms
Tumpahan yang Terjadi (jika ada)
F.15 237
Spills (if any)
Aspek Pengaduan terkait Lingkungan Hidup
Environmental-related Complaints Aspect
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
F.16 238
The Amount and Material of Environmental Complaints Received and Resolved
Kinerja Sosial
Social Performance
Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan atas Produk dan/atau Jasa yang
F.17 Setara kepada Konsumen 253
Commitment to Provide Equal Service for Products and/or Services to Consumers
Aspek Ketenagakerjaan
Employment Aspect
Kesetaraan Kesempatan Bekerja
F.18 241
Equal Opportunity to Work
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19 243
Child Labor and Forced Labor
Upah Minimum Regional
F.20 244
Regional Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21 248
Safe and Decent Work Environment
Pelatihan dan Pengembangan Kemampuan Pegawai
F.22 110
Employee Training and Capacity Building
Aspek Masyarakat
Community Aspect
Dampak Operasi terhadap Masyarakat Sekitar
F.23 250
Operation Impact on the Surrounding Communities
Pengaduan Masyarakat
F.24 252
Public Complaints
Kegiatan Tanggung Jawab Sosial Lingkungan (“TJSL”)
F.25 251
Social and Environmental Responsibility (“SER”) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26 254
Innovation and Development of Sustainable Financial Products/Services
Produk/Jasa yang sudah Dievaluasi Keamanannya bagi Pelanggan
F.27 254
Safety Evaluated Products/Services for Customers
Dampak Produk/Jasa
F.28 255
Product/Service Impact
Jumlah Produk yang Ditarik Kembali
F.29 255
Number of Recalled Products
Survei Kepuasan Konsumen terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30 255
Customer Satisfaction Survey on Sustainable Financial Products and/or Services
Lain-Lain
Others
Verifikasi Tertulis dari Pihak Independen (jika ada)
G.1 257
Written Verification from Independent Party (if any)
Surat Pernyataan Anggota Direksi tentang Tanggung Jawab atas Laporan Berkelanjutan
G.2 271
Statement of the Board of Directors regarding Responsibility for the Sustainability Report
Lembar Umpan Balik
G.3 259
Feedback Form
Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya
G.4 261
Sustainability Report Responsibilities
Daftar Pengungkapan sesuai Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
G.5 261
List of Disclosures in accordance with Financial Services Authority Regulation No. 51/POJK.03/2017
PT Pyridam Farma Tbk 263
Page 266
Daftar Pengungkapan sesuai Pelaporan ESG Metrik
Disclosure List according to the ESG Matrix Reporting
No. Indeks Nama Metrik Halaman
Index No. Metric Name Page
Kinerja Lingkungan (E)
Environmental Performance (E)
Laporan Emisi Gas Rumah Kaca
E-01 229
Greenhouse Gas Emissions Report
Intensitas Emisi Gas Rumah Kaca
E-02 230
Greenhouse Gas Emissions Intensity
Konsumsi Energi Listrik
E-03 228
Electricity Energy Consumption
Konsumsi Air
E-04 231
Water Use
Limbah yang Dihasilkan
E-05 233
Waste Generated
Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
E-06 230
The Company’s Commitment to Achieving Net Zero Emissions Targets
Komitmen Perusahaan untuk Mengurangi Emisi Gas Rumah Kaca
E-07 230
The Company’s Commitment to Reducing Greenhouse Gas Emissions
Kinerja Sosial (S)
Social Performance (S)
Kesetaraan Gender
S-01 242
Gender Equality
Pegawai berdasarkan Gender dan Kelompok Umur
S-02 242
Employees by Gender and Age Group
Tingkat Pergantian Pegawai
S-03 109
Employee Turnover Rate
Jumlah Pegawai Sementara
S-04 110
Number of Temporary Employees
Pelatihan dan Pengembangan Pegawai
S-05 110
Employee Training and Development
Jumlah Kecelakaan Kerja
S-06 250
Number of Workplace Accidents
Kejadian Pelanggaran Hak Asasi Manusia
S-07 243
Incidents of Human Rights Violations
Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi
S-08 246
Policy on Sexual Harassment and/or Non-Discrimination
Kebijakan mengenai Hak Asasi Manusia
S-09 242
Human Rights Policy
Kebijakan Pekerja Anak dan/atau Pekerja Paksa
S-10 243
Policy on Child Labor and/or Forced Labor
Kebijakan mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan Kerja yang Aman dan Layak Diberikan
S-11 kepada Seluruh Karyawan 248
Policy on Occupational Health and Safety and the Provision of a Safe and Decent Working Environment for All Employees
S-12 Corporate Social Responsibility 251
Kinerja Tata Kelola (G)
Governance Performance (G)
Keberagaman Manajemen dan Independensi
G-01 181
Management Diversity and Independence
Total Kehadiran Dewan Komisaris dan Direksi dalam Rapat
G-02 168; 175
Total Attendance of the Board of Commissioners and Board of Directors at Meetings
Kebijakan Pemisahan Chairman of the Board dan CEO
G-03 148
Policy on Separation of the Chairman of the Board and CEO
Kebijakan Penilaian Dewan Komisaris dan Direksi
G-04 169; 176
Policy on the Board of Commissioners and Board of Directors Evaluation
264 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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No. Indeks Nama Metrik Halaman
Index No. Metric Name Page
Kebijakan Pelatihan Dewan Komisaris dan Direksi
G-05 169; 176
Policy on the Board of Commissioners and Board of Directors Training
Kriteria Khusus Pemilihan Dewan
G-06 178
Specific Criteria for Board Member Selection
Kode Etik dan/atau Anti-Korupsi
G-07 205
Code of Conduct and/or Anti-Corruption Policy
Kebijakan Perlakuan Adil terhadap Pemegang Saham
G-08 154
Policy on Fair Treatment of the Shareholders
Pencegahan Konflik Kepentingan
G-09 182
Prevention of Conflicts of Interest
Daftar Pengungkapan GRI Standards 2021
Disclosure List of GRI Standards 2021
Pernyataan Penggunaan GRI 1 yang Digunakan
Statement of Use GRI 1 Used
PT Pyridam Farma Tbk melaporkan informasi dalam indeks isi Standar GRI 1: Foundation 2021 opsi “with reference”
GRI ini untuk periode 1 Januari 2025–31 Desember 2025 dengan referensi
Standar GRI.
PT Pyridam Farma Tbk reports information in this GRI Standards Content GRI 1: Foundation 2021 option “with reference”
Index for the period January 1, 2025–December 31, 2025 with reference
to the GRI Standards.
Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
Pengungkapan Umum
General Disclosure
Organisasi dan Praktik Pelaporannya
Organization and Reporting Practices
Detail Organisasi
2-1 66
Organizational Details
GRI 2: Entitas yang Termasuk dalam Pelaporan Keberlanjutan
2-2 4
Pengungkapan Umum 2021 Entities Included in Sustainability Reporting
General Disclosure 2021 Periode Pelaporan, Frekuensi, dan Kontak
2-3 4; 5
Reporting Period, Frequency, and Contact Information
Pernyataan Ulang Informasi
2-4 5
Restatement of Information
Jaminan Eksternal
2-5 257
External Assurance
Aktivitas dan Pekerja
GRI 2: Activities and Workers
Pengungkapan Umum 2021
General Disclosure 2021 Aktivitas, Rantai Nilai, dan Hubungan Bisnis Lainnya
2-6 76
Activities, Value Chain, and Other Business Relationships
PT Pyridam Farma Tbk 265
Page 268
Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
Karyawan
2-7 108
Employees
Pekerja yang Bukan Karyawan
2-8 110
Workers Who Are Not Employees
Tata Kelola
Governance
Struktur dan Komposisi Tata Kelola
2-9 148
Governance Structure and Composition
Nominasi dan Seleksi untuk Badan Tata Kelola Tertinggi
2-10 178
Nomination and Selection for the Highest Governance Body
Ketua Badan Tata Kelola Tertinggi
2-11 148
Chair of the Highest Governance Body
Peran Badan Tata Kelola Tertinggi dalam Mengawasi Pengelolaan Dampak
2-12 148
Role of the Highest Governance Body in Supervising Impact Management
Pendelegasian Tanggung Jawab untuk Mengelola Dampak
2-13 148
Delegation of Responsibility for Managing Impacts
Peran Badan Tata Kelola Tertinggi dalam Pelaporan Keberlanjutan
2-14 148
Role of the Highest Governance Body in Sustainability Reporting
Konflik Kepentingan
2-15 182
Conflict of Interest
Komunikasi Keprihatinan Krisis
2-16 206
Communication of Concerns and Crisis Management
Pengetahuan Kolektif dari Badan Tata Kelola Tertinggi
2-17 216
Collective Knowledge of the Highest Governance Body
Evaluasi Kinerja Badan Tata Kelola Tertinggi
GRI 2: 2-18 169; 176
Performance Evaluation of the Highest Governance Body
Pengungkapan Umum 2021
General Disclosure 2021 Kebijakan Remunerasi
2-19 178
Remuneration Policy
Proses untuk Menentukan Remunerasi
2-20 178
Process for Determining Remuneration
Rasio Kompensasi Total Tahunan
2-21 179
Annual Total Compensation Ratio
Strategi, Kebijakan, dan Praktik
Strategies, Policies, and Practices
Pernyataan tentang Strategi Pembangunan Berkelanjutan
2-22 18
Statement on Sustainable Development Strategy
Komitmen Kebijakan
2-23 18
Policy Commitment
Menanamkan Komitmen Kebijakan
2-24 201-202
Embedding Policy Commitment
Proses untuk Memulihkan Dampak Negatif
2-25 201; 219
Process for Remediating Negative Impacts
Mekanisme untuk Mencari Nasihat dan Menyampaikan Kekhawatiran
2-26 206
Mechanisms for Seeking Advice and Raising Concerns
Kepatuhan terhadap Hukum dan Peraturan
2-27 208
Compliance with Laws and Regulations
Keanggotaan Asosiasi
2-28 42
Association Memberships
Keterlibatan Pemangku Kepentingan
Stakeholder Engagement
Pendekatan Keterlibatan Pemangku Kepentingan
2-29 9
Approach to Stakeholder Engagement
266 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
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Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
Perjanjian Kerja Bersama
2-30 247
Collective Bargaining Agreements
Topik Material
Material Topics
Proses untuk Menentukan Topik Material
GRI 3: 3-1 8
Process for Determining Material Topics
Topik Material 2021
Material Topics 2021 Daftar Topik Material
3-2 8
List of Material Topics
Topik Ekonomi
Economic Topic
201 Kinerja Ekonomi
GRI 3: 201 Economic Performance
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 221
Management of Material Topics
GRI 201:
Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
Kinerja Ekonomi 2016 201-1 221
Direct Economic Value Generated and Distributed
Economic Performance 2016
205 Anti-Korupsi
GRI 3: 205 Anti-Corruption
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 208-209
Management of Material Topics
Operasi-Operasi yang Dinilai Memiliki Risiko terkait Korupsi
205-1 209
Operations Assessed for Risks related to Corruption
GRI 205:
Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti-Korupsi
Anti-Korupsi 2016 205-2 209
Communication and Training on Anti-Corruption Policies and Procedures
Anti-Corruption 2016
Insiden Korupsi yang Terbukti dan Tindakan yang Diambil
205-3 210
Confirmed Incidents of Corruption and Actions Taken
207 Pajak
GRI 3: 207 Tax
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 223
Management of Material Topics
Tata Kelola, Pengontrolan, dan Manajemen Risiko Pajak
207-2 223
Governance, Control, and Management of Tax Risks
GRI 207: Keterlibatan Pemangku Kepentingan dan Pengelolaan Kepedulian yang Berkaitan
Pajak 2019 207-3 dengan Pajak 223
Tax 2019 Stakeholder Engagement and Management of Tax-Related Concerns
Laporan Per Negara
207-4 224
Country-by-Country Reporting
Topik Lingkungan
Environmental Topic
GRI 3: 301 Material
Topik Material 2021 Manajemen Topik Material
Material Topics 2021 3-3 226
Management of Material Topics
Material yang Digunakan berdasarkan Berat dan Volume
301-1 227
GRI 301: Materials Used by Weight and Volume
Material 2016 Material Input dari Daur Ulang yang Digunakan
301-2 227
Recycled Input Materials Used
302 Energi
GRI 3: 302 Energy
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 227
Management of Material Topics
PT Pyridam Farma Tbk 267
Page 270
Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
Konsumsi Energi dalam Organisasi
302-1 228
Energy Consumption within the Organization
GRI 302:
Energi 2016 Intensitas Energi
302-3 228
Energy 2016 Energy Intensity
Pengurangan Konsumsi Energi
302-4 228
Reduction of Energy Consumption
303 Air dan Efluen
GRI 3: 303 Water and Effluents
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 231
Management of Material Topics
GRI 303:
Pengambilan Air
Air dan Efluen 2018 303-3 231
Water Withdrawal
Water and Effluents 2018
305 Emisi
GRI 3: 305 Emission
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 229
Management of Material Topics
Emisi GRK (Cakupan 1) Langsung
305-1 229
Direct GHG Emissions (Scope 1)
Emisi GRK (Cakupan 2) Tidak Langsung
GRI 305: 305-2 230
Indirect GHG Emissions (Scope 2)
Emisi 2016
Emission 2016 Intensitas Emisi GRK
305-4 230
GHG Emissions Intensity
Pengurangan Emisi GRK
305-5 230
GHG Emissions Reduction
306 Limbah
GRI 3: 306 Waste
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 232
Management of Material Topics
Timbulan Limbah dan Dampak-Dampak yang Signifikan terkait Limbah
306-1 232
Waste Generated and Significant Waste-Related Impacts
GRI 306:
Manajemen Dampak yang Signifikan terkait Limbah
Limbah 2020 306-2 232
Management of Significant Waste-Related Impacts
Waste 2020
Timbulan Limbah
306-3 233
Waste Generated
308 Penilaian Lingkungan Pemasok
GRI 3: 308 Supplier Environmental Assessment
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 256
Management of Material Topics
GRI 308:
Penilaian Lingkungan
Pemasok 2016 Seleksi Pemasok Baru dengan Menggunakan Kriteria Lingkungan
308-1 256
Selection of New Suppliers Using Environmental Criteria
Supplier Environmental
Assessment 2016
Topik Sosial
Social Topic
401 Kepegawaian
GRI 3: 401 Employment
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 239
Management of Material Topics
268 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 271
Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
Perekrutan Karyawan Baru dan Pergantian Karyawan
401-1 243
Recruitment of New Employees and Employee Turnover
Tunjangan yang Diberikan kepada Karyawan Purnawaktu yang Tidak Diberikan
GRI 401: kepada Karyawan pada Kurun Waktu Tertentu atau Paruh Waktu
Kepegawaian 2016 401-2 245
Employment 2016 Benefits Provided to Full-Time Employees Not Provided to Employees on Fixed-Term or
Part-Time Contracts
Cuti Melahirkan
401-3 245
Parental Leave
403 Keselamatan & Kesehatan Kerja
GRI 3: 403 Occupational Health & Safety
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 248
Management of Material Topics
Sistem Manajemen Keselamatan dan Kesehatan Kerja
403-1 248
Occupational Health and Safety Management System
Pengidentifikasian Bahaya, Penilaian Risiko, dan Investigasi Insiden
403-2 248
Hazard Identification, Risk Assessment, and Incident Investigation
Layanan Kesehatan Kerja
403-3 249
Occupational Health Services
Partisipasi, Konsultasi, dan Komunikasi Pekerja tentang Keselamatan dan Kesehatan
Kerja
403-4 249
Worker Participation, Consultation, and Communication on Occupational Health and
GRI 403: Safety
Keselamatan &
Pelatihan bagi Pekerja Mengenai Keselamatan dan Kesehatan Kerja
Kesehatan Kerja 2018 403-5 249
Training for Workers on Occupational Health and Safety
Occupational Health & Safety
2018 Peningkatan Kualitas Kesehatan Pekerja
403-6 250
Employee Health Improvement
Pencegahan dan Mitigasi Dampak Keselamatan dan Kesehatan Kerja yang Secara
Langsung terkait Hubungan Bisnis
403-7 249
Prevention and Mitigation of Occupational Health and Safety Impacts Directly Linked to
Business Relationships
Pekerja yang Tercakup dalam Sistem Manajemen Keselamatan dan Kesehatan Kerja
403-8 248
Workers Covered by the Occupational Health and Safety Management System
Kecelakaan Kerja
403-9 250
Work-Related Injuries
404 Pelatihan dan Pendidikan
GRI 3: 404 Training and Education
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 110
Management of Material Topics
GRI 404: Rata-Rata Jam Pelatihan per Tahun per Karyawan
404-1 110
Pelatihan dan Average Training Hours per Year per Employee
Pendidikan 2016
Training and Education 2016 Program untuk Meningkatkan Keterampilan Karyawan dan Program Bantuan Peralihan
404-2 110
Employee Skill Development and Career Transition Assistance Programs
405 Keanekaragaman dan Peluang Setara
GRI 3: 405 Diversity and Equal Opportunity
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 242
Management of Material Topics
GRI 405: Keanekaragaman Keanekaragaman Badan Tata Kelola dan Karyawan
405-1 242
dan Peluang Setara 2016 Diversity of Governance Organs and Employees
Diversity and Equal Rasio Gaji Pokok dan Remunerasi Perempuan Dibandingkan Laki-Laki
Opportunity 2016 405-2 244
Ratio of Female to Male Basic Salary and Remuneration
PT Pyridam Farma Tbk 269
Page 272
Keterbukaan
Transparency
No. Halaman
GRI - Standard
Indeks Judul Page
Index Title
No.
406 Non-Diskriminasi
GRI 3: 406 Non-Discrimination
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 246
Management of Material Topics
GRI 406:
Insiden Diskriminasi dan Tindakan Perbaikan yang Dilakukan
Non-Diskriminasi 2016 406-1 246
Incidents of Discrimination and Remedial Actions Taken
Non-Discrimination 2016
408 Pekerja Anak
GRI 3: 408 Child Labor
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 243
Management of Material Topics
GRI 408: Pekerja Anak 2016 Operasi dan Pemasok yang Berisiko Signifikan terhadap Insiden Pekerja Anak
408-1 243
Child Labor 2016 Operations and Suppliers at Significant Risk for Child Labor Incidents
409 Kerja Paksa atau Wajib Kerja
GRI 3: 409 Forced or Compulsory Labor
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 243
Management of Material Topics
GRI 409: Operasi dan Pemasok yang Berisiko Signifikan terhadap Insiden Kerja Paksa atau
Kerja Paksa atau Wajib Wajib Kerja
409-1 243
Kerja 2016
Forced or Compulsory Labor Operations and Suppliers at Significant Risk for Incidents of Forced or Compulsory Labor
413 Masyarakat Lokal
GRI 3: 413 Local Community
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 251
Management of Material Topics
Operasi dengan Keterlibatan Masyarakat Lokal, Penilaian Dampak, dan Program
Pengembangan
413-1 251
GRI 413: Operations with Local Community Engagement, Impact Assessments, and Development
Masyarakat Lokal 2016 Programs
Local Community 2016 Operasi yang Secara Aktual dan yang Berpotensi Memiliki Dampak Negatif Signifikan
413-2 terhadap Masyarakat Setempat 250
Operations with Actual and Potential Significant Negative Impacts on Local Communities
414 Penilaian Sosial Pemasok
GRI 3: 414 Supplier Social Assessment
Topik Material 2021
Material Topics 2021 Manajemen Topik Material
3-3 256
Management of Material Topics
GRI 414:
Penilaian Sosial Pemasok
Seleksi Pemasok Baru dengan Menggunakan Kriteria Sosial
2016 414-1 256
Selection of New Suppliers Using Social Criteria
Supplier Social Assessment
2016
416 Kesehatan dan Keselamatan Pelanggan
416 Customer Health and Safety
GRI 416: Kesehatan dan
Keselamatan Pelanggan Manajemen Topik Material
3-3 253
2016 Management of Material Topics
Customer Health and Safety Penilaian Dampak Kesehatan dan Keselamatan dari Berbagai Kategori Produk dan Jasa
2016 416-1 253
Assessment of Health and Safety Impacts across Various Categories of Products and
Services
270 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 273
Tanggung Jawab Laporan Tahunan dan Laporan
Keberlanjutan [POJK G.2]
Responsibility for the Annual Report and Sustainability Report
Pernyataan Dewan Komisaris dan Direksi
tentang Tanggung Jawab atas Laporan Tahunan dan Laporan Keberlanjutan 2025
PT Pyridam Farma Tbk
Responsibility Statement of the Board of Commissioners and the Board of Directors
for 2025 Annual Report and Sustainability Report of
PT Pyridam Farma Tbk
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua We, the undersigned, hereby declare that all information in
informasi dalam Laporan Tahunan dan Laporan Keberlanjutan the 2025 Annual Report and Sustainability Report of
PT Pyridam Farma Tbk Tahun 2025 telah dimuat secara lengkap PT Pyridam Farma Tbk has been presented in its entirety
dan bertanggung jawab penuh atas kebenaran isi Laporan and that we assume full responsibility for the accuracy of
Tahunan dan Laporan Keberlanjutan. its content.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement was made in all trueness.
Jakarta, April 2026
Dewan Komisaris
Board of Commissioners
Robby Yulianto
Komisaris Utama
President Commissioner
Widjanarko Brotosaputro Charles D. Marpaung Maura Linda Sitanggang
Komisaris Komisaris Independen Komisaris Independen
Commissioner Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Lee Yan Gwan
Direktur Utama
President Director
Yenfrino Gunadi Bedjo Stefanus
Direktur Direktur
Director Director
Antes Eko Prasetio Sinta Lestari Ningsih
Direktur Direktur
Director Director
PT Pyridam Farma Tbk 271
Page 274
07 Laporan Keuangan
Financial Statements
272 Laporan Tahunan dan Keberlanjutan 2025 Annual and Sustainabilty Report
Page 275
PT Pyridam Farma Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 276
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA TBK PT PYRIDAM FARMA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Directors’ Statement
Laporan Auditor Independen ........................................... i-x ...................................... Independent Auditor’s Report
Laporan Posisi Keuangan Konsolidasian......................... 1-3 ..............Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan ............................... .................... Consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian ................................ 4 - 5 …………………..and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ..................... 6 .............Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ..................................... 7-8 ....................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian .............. 9 - 108 ......... Notes to the Consolidated Financial Statements
************************
Page 277
Page 278
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 2/1/III/2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
Commissioners and Directors
PT Pyridam Farma Tbk PT Pyridam Farma Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Pyridam Farma Tbk financial statements of PT Pyridam Farma Tbk (the
(“Perusahaan”) dan entitas anaknya (secara “Company”) and its subsidiaries (collectively
kolektif disebut sebagai “Grup”) terlampir, yang referred to as the “Group”), which comprise the
terdiri dari laporan posisi keuangan konsolidasian consolidated statement of financial position as of
tanggal 31 Desember 2025, serta laporan laba rugi December 31, 2025, and the consolidated
dan penghasilan komprehensif lain konsolidasian, statement of profit or loss and other
laporan perubahan ekuitas konsolidasian, dan comprehensive income, consolidated statement of
laporan arus kas konsolidasian untuk tahun yang changes in equity, and consolidated statement of
berakhir pada tanggal tersebut, serta catatan atas cash flows for the year then ended, and notes to
laporan keuangan konsolidasian, termasuk the consolidated financial statements, including
informasi kebijakan akuntansi material. material accounting policy information.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of the
konsolidasian Grup tanggal 31 Desember 2025, Group as of December 31, 2025, and its
serta kinerja keuangan dan arus kas consolidated financial performance and cash flows
konsolidasiannya untuk tahun yang berakhir pada for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025 i
A member firm of Ernst & Young Global Limited
Page 279
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung jawab Indonesian Institute of Certified Public Accountants
kami menurut standar tersebut diuraikan lebih (“IICPA”). Our responsibilities under those
lanjut dalam paragraf Tanggung Jawab Auditor standards are further described in the Auditor’s
terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami independen Financial Statements paragraph of our report. We
terhadap Grup berdasarkan ketentuan etika yang are independent of the Group in accordance with
relevan dalam audit kami atas laporan keuangan the ethical requirements relevant to our audit of
konsolidasian di Indonesia, dan kami telah the consolidated financial statements in Indonesia,
memenuhi tanggung jawab etika lainnya and we have fulfilled our other ethical
berdasarkan ketentuan tersebut. Kami yakin responsibilities in accordance with such
bahwa bukti audit yang telah kami peroleh adalah requirements. We believe that the audit evidence
cukup dan tepat untuk menyediakan suatu basis we have obtained is sufficient and appropriate to
bagi opini kami. provide a basis for our opinion.
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the consolidated financial statements
laporan keuangan konsolidasian periode kini. Hal of the current period. Such key audit matters were
audit utama tersebut disampaikan dalam konteks addressed in the context of our audit of the
audit kami atas laporan keuangan konsolidasian consolidated financial statements taken as a whole,
secara keseluruhan, dan dalam merumuskan opini and in forming our opinion thereon, and we do not
kami atas laporan keuangan konsolidasian terkait, provide a separate opinion on such key audit
dan kami tidak menyatakan suatu opini terpisah matters. For the key audit matter below, our
atas hal audit utama tersebut. Untuk hal audit description of how our audit addressed such key
utama di bawah ini, penjelasan kami tentang audit matter is provided in such context.
bagaimana audit kami merespons hal tersebut
disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk our report, including in relation to the key audit
sehubungan dengan hal audit utama yang matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu, audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang designed to respond to our assessment of the risks
didesain untuk merespons penilaian kami atas of material misstatement of the accompanying
risiko kesalahan penyajian material dalam laporan consolidated financial statements. The results of
keuangan konsolidasian terlampir. Hasil prosedur our audit procedures, including the procedures
audit kami, termasuk prosedur yang dilakukan performed to address the key audit matter below,
untuk merespons hal audit utama di bawah ini, provide the basis for our opinion on the
menyediakan basis bagi opini kami atas laporan accompanying consolidated financial statements.
keuangan konsolidasian terlampir.
ii
A member firm of Ernst & Young Global Limited
Page 280
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Uji penurunan nilai goodwill Impairment test of goodwill
Penjelasan atas hal audit utama: Description of the key audit matter:
Sebagaimana yang dijelaskan pada Catatan 2l dan As described in Notes 2l and 12 to the
12 atas laporan keuangan konsolidasian terlampir, accompanying consolidated financial statements,
goodwill dari beberapa entitas anak diuji goodwill arising from several subsidiaries are to be
penurunan nilainya setiap tahun dan ketika tested for impairment annually and when
terdapat indikasi bahwa nilai tercatatnya mungkin circumstances indicate that the carrying value
mengalami penurunan nilai. Uji penurunan nilai may be impaired. Such impairment test of goodwill
goodwill ini adalah hal audit utama bagi audit kami is a key audit matter to us because goodwill
karena saldo goodwill sebesar Rp1,89 triliun (yang balance of Rp1.89 trillion (which represents
mewakili 27,88% dari total aset konsolidasian 27.88% of the Group’s consolidated total assets)
grup) adalah material bagi laporan keuangan are material to the consolidated financial
konsolidasian dan estimasi jumlah terpulihkan unit statements and estimation of the recoverable
penghasil kas (“UPK”) yang kedalamnya goodwill amount of the cash generating unit (“CGU") into
tersebut dialokasikan memerlukan pertimbangan which the goodwill were allocated required
dan estimasi signifikan manajemen, seperti seleksi significant management judgment and estimation,
entitas pembanding, estimasi proyeksi arus kas such as selecting comparable entities, estimating
masa depan yang menggunakan asumsi future cash flow projection using key operational
operasional utama seperti tingkat pertumbuhan assumptions such as revenue growth rate,
pendapatan, proyeksi pendapatan dan biaya forecast revenues and operating costs, and
operasional, serta penentuan asumsi setting key macroeconomic assumptions, such as
makroekonomi utama seperti tingkat pertumbuhan long-term growth rate after the forecast period,
jangka panjang setelah periode cakupan proyeksi, and discount rate. Management performed the
dan tingkat diskonto. Manajemen melakukan uji impairment test by comparing the recoverable
penurunan nilai dengan membandingkan nilai amount of the CGU with its carrying amount.
terpulihkan UPK tersebut dengan nilai tercatatnya.
iii
A member firm of Ernst & Young Global Limited
Page 281
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Uji penurunan nilai goodwill (lanjutan) Impairment test of goodwill (continued)
Respons audit: Audit response:
Kami memeroleh pemahaman dan mengevaluasi We gained an understanding of and evaluated the
rancangan pengendalian utama atas proses uji design of the key controls over the goodwill
penurunan nilai goodwill. Kami mengevaluasi impairment assessment process. We evaluated
laporan dari pakar manajemen atas uji penurunan the management expert’s report on the
nilai, termasuk kompetensi, kapabilitas dan impairment assessment, including the
objektivitas dari pakar tersebut. Kami competence, capability, and objectivity of the
mengevaluasi kelayakan asumsi utama dengan management expert. We evaluated the
mengidentifikasi entitas pembanding, menganalisa reasonableness of the key assumptions by
kemiripan entitas pembanding dengan bisnis dari identifying comparable entities, analyzing the
UPK, serta membandingkan asumsi operasional similarities between their businesses and that of
utama ke sumber data yang dapat diakses publik the CGU, and comparing key operational
dan data dan catatan keuangan Grup. Kami assumptions with publicly available data sources
mengevaluasi asumsi makroekonomi utama, as well as the Group's financial data and records.
termasuk metodologi dan model keuangan yang We evaluated the key macroeconomic
digunakan, dengan dibantu oleh pakar auditor assumptions, including the methodologies and
kami. Kami menguji akurasi matematis model financial models used, with assistance from our
keuangan yang digunakan oleh manajemen. Kami auditor’s expert. We tested the mathematical
mengevaluasi konsistensi antara pos-pos yang accuracy of the financial model used by the
tercakup dalam nilai tercatat dari UPK dengan nilai management. We evaluated the consistency
terpulihkannya. Kami juga mengevaluasi between the items included in the CGU’s carrying
kecukupan pengungkapan terkait goodwill pada amount and its recoverable amount. We also
catatan atas laporan keuangan konsolidasian evaluated the adequacy of the disclosures related
terlampir. to goodwill in the notes to the accompanying
consolidated financial statements.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (the “Annual Report”) other than the
konsolidasian terlampir dan laporan auditor accompanying consolidated financial statements
independen kami. Laporan Tahunan diharapkan and our independent auditor’s report thereon.
akan tersedia bagi kami setelah tanggal laporan The Annual Report is expected to be made
auditor independen ini. available to us after the date of this independent
auditor’s report.
iv
A member firm of Ernst & Young Global Limited
Page 282
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Informasi lain (lanjutan) Other information (continued)
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan form of assurance on the Annual Report.
tersebut.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung consolidated financial statements, our
jawab kami adalah untuk membaca Laporan responsibility is to read the Annual Report when it
Tahunan ketika tersedia dan, dalam becomes available and, in doing so, consider
melaksanakannya, mempertimbangkan apakah whether the Annual Report is materially
Laporan Tahunan mengandung inconsistent with the accompanying consolidated
ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
keuangan konsolidasian terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau misstated.
mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian financial statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia, dan atas Accounting Standards, and for such internal
pengendalian internal yang dianggap perlu oleh control as management determines is necessary to
manajemen untuk memungkinkan penyusunan enable the preparation of consolidated financial
laporan keuangan konsolidasian yang bebas dari statements that are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error.
disebabkan oleh kecurangan maupun kesalahan.
v
A member firm of Ernst & Young Global Limited
Page 283
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian (lanjutan) financial statements (continued)
Dalam penyusunan laporan keuangan In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab management is responsible for assessing the
untuk menilai kemampuan Grup dalam Group’s ability to continue as a going concern,
mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal- concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha, accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan liquidate the Group or to cease its operations or has
usaha, kecuali manajemen memiliki intensi untuk no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian consolidated financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements taken as a whole are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error, and to
disebabkan oleh kecurangan maupun kesalahan, issue an independent auditor’s report that includes
dan untuk menerbitkan laporan auditor our opinion. Reasonable assurance is a high level of
independen yang mencakup opini kami. Keyakinan assurance, but is not a guarantee that an audit
memadai merupakan suatu tingkat keyakinan conducted in accordance with Standards on
tinggi, namun bukan merupakan suatu jaminan Auditing established by the IICPA will always detect
bahwa audit yang dilaksanakan berdasarkan a material misstatement when it exists.
Standar Audit yang ditetapkan oleh IAPI akan Misstatements can arise from fraud or error and are
selalu mendeteksi kesalahan penyajian material considered material if, individually or in the
ketika hal tersebut ada. Kesalahan penyajian dapat aggregate, they could reasonably be expected to
disebabkan oleh kecurangan maupun kesalahan influence the economic decisions of users taken on
dan dianggap material jika, baik secara individual the basis of these consolidated financial
maupun agregat, dapat diekspektasikan secara statements.
wajar akan memengaruhi keputusan ekonomi yang
diambil oleh pengguna berdasarkan laporan
keuangan konsolidasian tersebut.
vi
A member firm of Ernst & Young Global Limited
Page 284
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error,
kecurangan maupun kesalahan, mendesain design and perform audit procedures
dan melaksanakan prosedur audit yang responsive to such risks, and obtain audit
responsif terhadap risiko tersebut, serta evidence that is sufficient and appropriate to
memeroleh bukti audit yang cukup dan tepat provide a basis for our opinion. The risk of not
untuk menyediakan basis bagi opini kami. detecting a material misstatement resulting
Risiko tidak terdeteksinya suatu kesalahan from fraud is higher than for one resulting from
penyajian material yang disebabkan oleh error, as fraud may involve collusion, forgery,
kecurangan lebih tinggi dari yang disebabkan intentional omissions, misrepresentations, or
oleh kesalahan, karena kecurangan dapat override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
vii
A member firm of Ernst & Young Global Limited
Page 285
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan independen dan professional judgment and maintain professional
mempertahankan skeptisisme independen selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Group’s ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Grup untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in the
ketidakpastian material, kami diharuskan consolidated financial statements or, if such
untuk menarik perhatian dalam laporan disclosures are inadequate, to modify our
auditor independen kami ke pengungkapan opinion. Our conclusion is based on the audit
terkait dalam laporan keuangan konsolidasian evidence obtained up to the date of our
atau, jika pengungkapan tersebut tidak independent auditor’s report. However, future
memadai, memodifikasi opini kami. events or conditions may cause the Group to
Kesimpulan kami didasarkan pada bukti audit cease to continue as a going concern.
yang diperoleh hingga tanggal laporan auditor
independen kami. Namun, peristiwa atau
kondisi masa depan dapat menyebabkan Grup
tidak dapat mempertahankan kelangsungan
usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan konsolidasian secara and content of the consolidated financial
keseluruhan, termasuk pengungkapannya, statements, including the disclosures, and
dan apakah laporan keuangan konsolidasian whether the consolidated financial statements
mencerminkan transaksi dan peristiwa yang represent the underlying transactions and
mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. presentation.
viii
A member firm of Ernst & Young Global Limited
Page 286
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00432/2.1505/AU.1/05/1810- Report No. 00432/2.1505/AU.1/05/1810-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk menyatakan entities or business activities within the Group
opini atas laporan keuangan konsolidasian. to express an opinion on the consolidated
Kami bertanggung jawab atas arahan, financial statements. We are responsible for
supervisi, dan pelaksanaan audit grup. Kami the direction, supervision, and performance
tetap bertanggung jawab sepenuhnya atas of the group audit. We remain solely
opini audit kami. responsible for our audit opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
A member firm of Ernst & Young Global Limited
Page 287
A member firm of Ernst & Young Global Limited
Page 288
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA TBK PT PYRIDAM FARMA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI CONSOLIDATED STATEMENTS OF
KEUANGAN KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes December 31, 2025 December 31, 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4,31,32 101.787.779.226 351.857.263.467 Cash and cash equivalents
Piutang usaha - Trade receivables -
pihak ketiga - neto 5,32 755.688.722.400 645.395.567.201 third parties - net
Piutang lain-lain - Other receivables -
pihak ketiga 6,32 5.227.768.994 7.563.208.371 third parties
Persediaan - neto 7 483.970.543.209 457.172.558.677 Inventories - net
Uang muka 9 40.621.682.541 46.504.933.073 Advances
Biaya dibayar di muka 10 23.503.985.695 17.610.378.004 Prepaid expenses
Pajak dibayar di muka 29 9.803.477.732 9.311.536.403 Prepaid taxes
Aset keuangan lancar lainnya 32 1.100.000.000 1.641.714.198 Other current financial assets
TOTAL ASET LANCAR 1.421.703.959.797 1.537.057.159.394 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi saham 8,32 88.518.351.880 77.003.875.760 Investment in shares
Aset pajak tangguhan - neto 29 22.091.391.618 49.487.799.870 Deferred tax assets - net
Aset tetap - neto 11 1.153.338.534.854 1.126.861.294.779 Fixed assets - net
Aset hak-guna - neto 13 1.169.654.385.679 403.642.929.886 Right-of-use assets - net
Aset takberwujud - neto 12 2.809.261.807.508 2.588.408.386.161 Intangible assets - net
Taksiran tagihan pajak penghasilan 29 49.762.798.801 24.964.993.940 Estimated claims for tax refund
Uang muka pembelian aset tetap 11 52.529.096.016 - Advance for purchase of fixed assets
Aset tidak lancar lainnya 4.270.089.000 3.664.089.000 Other non-current assets
TOTAL ASET TIDAK LANCAR 5.349.426.455.356 4.274.033.369.396 TOTAL NON-CURRENT ASSETS
TOTAL ASET 6.771.130.415.153 5.811.090.528.790 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
1
Page 289
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes December 31, 2025 December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 14,31 189.736.565.637 209.231.706.661 Short-term bank loans
Utang usaha - pihak ketiga 15,31,32 292.766.614.015 239.664.706.352 Trade payables - third parties
Utang lain-lain - pihak ketiga 16,31,32 68.597.149.892 46.125.226.081 Other payables - third parties
Utang pajak 29 59.922.158.324 34.173.961.379 Taxes payable
Beban akrual 17,31,32 136.990.159.090 82.109.953.670 Accrued expenses
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 20,32 139.005.188.891 127.335.014.707 benefits liabilities
Utang jangka panjang yang
akan jatuh tempo dalam Current maturities
waktu satu tahun: of long-term debts:
Utang bank jangka panjang 18,31 184.862.125.758 15.743.220.000 Long-term bank loans
Liabilitas sewa 13,31 74.081.337.265 49.020.605.809 Lease liabilities
Utang obligasi - neto 19,31,32 - 398.875.000.000 Bonds payable - net
TOTAL LIABILITAS
JANGKA PENDEK 1.145.961.298.872 1.202.279.394.659 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang -
setelah dikurangi bagian yang
akan jatuh tempo Long-term debts -
dalam waktu satu tahun: net of current maturities:
Utang bank jangka panjang 18,31,32 2.041.620.955.975 2.023.743.073.022 Long-term bank loans
Utang obligasi - neto 19,31 1.217.383.333.333 797.533.333.330 Bonds payable - net
Liabilitas sewa 13,31,32,36 1.133.721.826.370 372.830.286.473 Lease liabilities
Liabilitas imbalan kerja karyawan Long-term employee
jangka panjang 20 46.764.442.697 50.532.788.262 benefits liabilities
Liabilitas pajak tangguhan - neto 29 200.497.076.444 324.625.543.646 Deferred tax liabilities - net
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 4.639.987.634.819 3.569.265.024.733 LIABILITIES
TOTAL LIABILITAS 5.785.948.933.691 4.771.544.419.392 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
2
Page 290
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes December 31, 2025 December 31, 2024
EKUITAS EQUITY
EKUITAS YANG DAPAT EQUITY ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA OWNERS OF THE
PEMILIK ENTITAS INDUK PARENT COMPANY
Modal saham - nilai nominal Share capital - par value
Rp100 per saham Rp100 per share
Modal dasar - 38.000.000.000 Authorized -
saham pada tanggal 38,000,000,000 shares
31 Desember 2025 dan 2024 as of December 31, 2025 and 2024
Modal ditempatkan dan
disetor penuh - Issued and fully paid -
11.236.692.794 saham pada 11,236,692,794 shares
tanggal 31 Desember 2025 dan as of December 31, 2025 and
11.236.680.000 saham pada 11,236,680,000 shares
tanggal 31 Desember 2024 21 1.123.669.279.400 1.123.668.000.000 as of December 31, 2024
Tambahan modal disetor 22 2.074.034.301 2.066.583.301 Additional paid-in capital
Penghasilan (rugi) komprehensif lain 63.715.760.401 (43.396.085.243) Other comprehensive income (loss)
Defisit Deficit
Telah ditentukan penggunaannya 2.000.000.000 2.000.000.000 Appropriated
Belum ditentukan penggunaannya (424.469.290.908) (44.799.191.229) Unappropriated
TOTAL 766.989.783.194 1.039.539.306.829 TOTAL
KEPENTINGAN NON-CONTROLLING
NONPENGENDALI 218.191.698.268 6.802.569 INTERESTS
TOTAL EKUITAS 985.181.481.462 1.039.546.109.398 TOTAL EQUITY
TOTAL LIABILITAS DAN
EKUITAS 6.771.130.415.153 5.811.090.528.790 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
3
Page 291
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2025 Notes 2024
PENDAPATAN NETO 2.760.422.051.315 23,30 1.920.811.832.587 NET REVENUES
BEBAN POKOK PENDAPATAN (2.177.277.539.218) 24,30 (1.384.332.290.325) COST OF REVENUES
LABA BRUTO 583.144.512.097 536.479.542.262 GROSS PROFIT
Beban penjualan dan pemasaran (286.821.423.265) 25,30 (279.915.873.660) Selling and marketing expenses
General and administrative
Beban umum dan administrasi (455.496.533.959) 26,30 (272.898.587.442) expenses
Beban lainnya - neto (58.026.476.391) 27,30 (90.544.145.962) Other expenses - net
LOSS
RUGI USAHA (217.199.921.518) (106.879.064.802) FROM OPERATIONS
Penghasilan keuangan 12.230.132.475 19.715.499.892 Finance income
Beban keuangan (325.900.401.253) 28,30 (225.980.431.338) Finance costs
RUGI SEBELUM PAJAK (530.870.190.296) (313.143.996.248) LOSS BEFORE TAX
Manfaat (beban) pajak
penghasilan - neto 151.200.080.994 29,30 (17.102.369.332) Income tax expense (benefit) - net
RUGI TAHUN BERJALAN (379.670.109.302) (330.246.365.580) LOSS FOR THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Difference in foreign currency
Selisih kurs karena penjabaran translations of
laporan keuangan 121.833.461.155 (53.046.348.699) financial statements
Pajak penghasilan terkait (26.803.361.454) 29 11.670.196.714 Related income tax
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali Remeasurements
atas liabilitas on employee
imbalan kerja 3.981.230.630 20 2.497.488.663 benefit liabilities
Keuntungan (kerugian) neto Net gain (loss)
atas instrumen ekuitas yang on equity instruments
ditetapkan pada nilai wajar designated at fair value
melalui penghasilan through other
komprehensif lain 11.514.476.120 (23.077.721.761) comprehensive income
Pajak penghasilan terkait (3.409.055.485) 29 4.527.651.282 Related income tax
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN TAHUN INCOME (LOSS) FOR THE YEAR
BERJALAN SETELAH PAJAK 107.116.750.966 (57.428.733.801) AFTER TAX
TOTAL RUGI
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN (272.553.358.336) (387.675.099.381) LOSS FOR THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
4
Page 292
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) PROFIT OR LOSS AND
Untuk Tahun yang Berakhir pada Tanggal OTHER COMPREHENSIVE INCOME (continued)
31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2025 Notes 2024
Laba (rugi) tahun berjalan yang Profit (loss) for the year
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk (379.670.099.679) 34 (330.246.641.604) Owners of the parent company
Kepentingan nonpengendali (9.623) 276.024 Non-controlling interests
TOTAL (379.670.109.302) (330.246.365.580) TOTAL
Total penghasilan (rugi) komprehensif
tahun berjalan yang dapat Total comprehensive income (loss)
diatribusikan kepada: for the year attributable to:
Pemilik entitas induk (272.558.254.035) (387.456.118.066) Owners of the parents company
Kepentingan nonpengendali 4.895.699 (218.981.315) Non-controlling interests
TOTAL (272.553.358.336) (387.675.099.381) TOTAL
Rugi per saham dasar yang Basic loss per share
dapat diatribusikan kepada attributable to
pemilik entitas induk (33,79) 34 (38,91) owners of the parent company
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
5
Page 293
The original financial statements included herein are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/Equity attributable to owners of the parent company
Penghasilan (rugi) komprehensif lain/
Other comprehensive income (loss)
Selisih Kurs Kerugian neto
Karena Penjabaran atas instrumen
Laporan ekuitas ditetapkan
Modal Tambahan Keuangan - Neto/ pada nilai wajar/ Saldo laba (defisit)/
ditempatkan modal disetor Difference in Net loss on Retained earnings (deficit)
dan disetor - Neto/ Keuntungan Foreign Currency equity Kepentingan
penuh/Issued Additional aktuarial - Neto/ Translation of instruments Sudah ditentukan Belum ditentukan nonpengendali/
Catatan/ and fully paid-in capital Actuarial gain Financial designated at penggunaannya/ penggunaannya/ Non-controlling Total ekuitas/
Notes paid capital - Net - Net Statements - Net fair value Appropriated Unappropriated Total/Total interests Total equity
Saldo per 1 Januari 2024 53.508.000.000 2.065.078.501 13.814.936.438 (1.545.219) - 2.000.000.000 285.447.450.375 356.833.920.095 225.783.884 357.059.703.979 Balance as of January 1, 2024
Peningkatan modal dengan Capital increase with
hak memesan efek terlebih dahulu 21 1.070.160.000.000 - - - - - - 1.070.160.000.000 - 1.070.160.000.000 pre-emptive rights
Uang muka pelaksanaan waran 22 - 1.504.800 - - - - - 1.504.800 - 1.504.800 Advance for warrant exercise
Rugi tahun berjalan - - - - - - (330.246.641.604) (330.246.641.604) 276.024 (330.246.365.580) Loss for the year
Rugi komprehensif lain - - 1.948.041.157 (41.376.151.985) (17.781.365.634) - - (57.209.476.462) (219.257.339) (57.428.733.801) Other comprehensive loss
Saldo per 31 Desember 2024 1.123.668.000.000 2.066.583.301 15.762.977.595 (41.377.697.204) (17.781.365.634) 2.000.000.000 (44.799.191.229) 1.039.539.306.829 6.802.569 1.039.546.109.398 Balance as of December 31, 2024
Issuance of preference shares
Penerbitan saham preferen oleh entitas anak 1e - - - - - - - - 218.180.000.000 218.180.000.000 of subsidiary
Pelaksanaan waran 22 1.279.400 7.451.000 - - - - - 8.730.400 - 8.730.400 Warrant exercise
Rugi tahun berjalan - - - - - - (379.670.099.679) (379.670.099.679) (9.623) (379.670.109.302) Loss for the year
Penghasilan komprehensif lain - - 3.105.359.891 95.030.099.702 8.976.386.051 - - 107.111.845.644 4.905.322 107.116.750.966 Other comprehensive income
Saldo per 31 Desember 2025 1.123.669.279.400 2.074.034.301 18.868.337.486 53.652.402.498 (8.804.979.583) 2.000.000.000 (424.469.290.908) 766.989.783.194 218.191.698.268 985.181.481.462 Balance as of December 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian integral dari laporan keuangan konsolidasian. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
6
Page 294
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
(lanjutan) (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2025 Notes 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 2.659.910.957.366 1.867.577.853.205 Cash receipts from customers
Pembayaran kas kepada pemasok Cash payments to supplier
dan beban usaha (1.922.163.607.244) (1.303.552.044.026) and operating expenses
Pembayaran kas kepada karyawan (844.217.280.073) (508.782.673.378) Cash payments to employees
Penerimaan dari (pembayaran untuk): Cash receipts from (payments for):
Penghasilan keuangan 12.025.369.036 19.451.291.326 Finance income
Beban keuangan (266.561.368.220) (200.326.680.643) Finance cost
Pajak penghasilan (3.278.797.896) (18.184.241.457) Income taxes
Kas Neto Digunakan untuk Net Cash Used in
Aktivitas Operasi (364.284.727.031) (143.816.494.973) Operating Activities
ARUS KAS UNTUK CASH FLOWS FOR
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Hasil penjualan aset tetap 110.499.174 11 344.713.693 Proceeds from sale of fixed assets
Perolehan aset tetap dan penambahan Acquisition of fixed asset and advances
uang muka pembelian aset tetap (139.449.369.891) (108.056.401.778) for purchase of fixed assets
Perolehan aset takberwujud (28.885.575.001) (10.514.616.384) Acquisition of intangible assets
Penambahan aset hak-guna (171.824.788) (13.873.141.927) Additions to right-of-use assets
Penambahan (pengurangan) Additions (deduction)
aset tidak lancar lainnya (606.000.000) 225.375.167 in other non-current assets
Akuisisi entitas anak, setelah Acquisition of subsidiary,
dikurangi kas yang diperoleh - 1d (2.423.971.037.527) net of cash acquired
Pendapatan dividen dari Dividend income from
investasi saham - 8 2.000.000.000 investment in share
Kas Neto Digunakan untuk Net Cash Used in
Aktivitas Investasi (169.002.270.506) (2.553.845.108.756) Investing Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari penerbitan obligasi 417.900.000.000 19 398.000.000.000 Proceeds from bonds issuance
Penerimaan dari penerbitan Proceeds from the issuance
saham preferen 218.180.000.000 1e - of preference shares
Penerimaan utang bank - neto 171.839.971.620 1.566.534.264.555 Proceeds of bank loans - net
Penerimaan uang dari Proceeds from
pelaksanaan waran 8.730.400 21 - warrant exercise
Pembayaran utang obligasi (400.000.000.000) 19 - Payment of bonds payable
Pembayaran liabilitas sewa (123.481.913.354) 13 (41.624.643.715) Payments of lease liabilities
Penerimaan peningkatan Receipts from increase
modal saham - 21 1.070.160.000.000 of share capital
Penerimaan uang muka Proceeds of advance for
pelaksanaan waran - 21 1.504.800 warrant exercise
Pembayaran utang dividen oleh Payments of dividends payable by
entitas anak ke pemegang saham subsidiary to its previous
sebelumnya - (31.630.162.902) shareholders
Kas Neto Diperoleh dari Net Cash Provided by
Aktivitas Pendanaan 284.446.788.666 2.961.440.962.738 Financing Activities
(PENURUNAN) KENAIKAN NETO NET (DECREASE) INCREASE IN
DALAM KAS DAN SETARA KAS (248.840.208.871) 263.779.359.009 CASH AND CASH EQUIVALENTS
Efek neto perubahan kurs Net effect of changes in
mata uang terhadap exchanges rates on
kas dan setara kas 3.109.048.564 (2.560.606.826) cash and cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
7
Page 295
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
(lanjutan) (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2025 Notes 2024
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 343.760.246.260 82.541.494.077 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 98.029.085.953 343.760.246.260 AT END OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN TERDIRI DARI: AT END OF YEAR CONSIST OF:
Kas dan setara kas 101.787.779.226 4 351.857.263.467 Cash and cash equivalents
Cerukan (3.758.693.273) 14 (8.097.017.207) Overdraft
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 98.029.085.953 343.760.246.260 AT END OF YEAR
Tambahan informasi arus kas diungkapkan dalam Supplementary cash flow information is presented in
Catatan 36 Note 36
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form an integral
integral dari laporan keuangan konsolidasian. part of these consolidated financial statements.
8
Page 296
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT Pyridam Farma Tbk (“Perusahaan”) PT Pyridam Farma Tbk (the “Company”) was
didirikan berdasarkan Akta Notaris No. established based on the Notarial Deed No. 31
31 tanggal 27 November 1976 dari Tan Thong dated November 27, 1976 of Tan Thong Kie,
Kie, notaris di Jakarta. Akta Pendirian notary in Jakarta. The Deed of Establishment
Perusahaan telah disahkan oleh Menteri was approved by the Ministry of Justice of the
Kehakiman Republik Indonesia dalam Surat Republic of Indonesia in his Decision Letter
Keputusan No. Y.A 5/118/3 tanggal 17 Maret No. Y.A 5/118/3 dated March 17, 1977, and was
1977, serta diumumkan dalam Tambahan published in the Supplemental State Gazette of
Berita Negara Republik Indonesia No. 801 the Republic of Indonesia No. 801 year 1977.
tahun 1977.
Anggaran Dasar Perusahaan telah mengalami The Company's Articles of Association have
beberapa kali perubahan, yang terakhir dengan been amended several times, the last of which
Akta Pernyataan Keputusan Rapat No. 20 was by Deed of Statement of Meeting
tanggal 26 Mei 2025 yang dibuat di hadapan Resolutions No. 20 dated May 26, 2025 made
Mochamad Nova Faisal, S.H., M.Kn., notaris di before Mochamad Nova Faisal, S.H., M.Kn., a
Jakarta Selatan mengenai perubahan Pasal 4 notary in South Jakarta regarding amendments
tentang Modal, yang telah diberitahukan to Article 4 concerning the Capital, which have
kepada Menteri Hukum Republik Indonesia been notified to the Minister of Law of the
dengan Surat Penerimaan Pemberitahuan Republic of Indonesia with Letter of Receipt of
Perubahan Anggaran Dasar Notification of the Changes to the Articles of
No. AHU-AH.01.03-0142714 tanggal 26 Mei Association No. AHU-AH.01.03-0142714 dated
2025 dan telah terdaftar pada Daftar Perseroan May 26, 2025 and have been registered in the
No. AHU-0115498.AH.01.11.TAHUN 2025, Company Register No. AHU-
tanggal 26 Mei 2025. 0115498.AH.01.11.YEAR 2025, dated
May 26, 2025.
Sesuai dengan Anggaran Dasar Perusahaan, In accordance with the Company's Articles of
ruang lingkup kegiatan usaha Perusahaan Association, the scope of the Company's
meliputi industri sabun dan bahan pembersih business activities includes the soap and
keperluan rumah tangga, industri kosmetik cleaning agents industry for household use,
untuk manusia, termasuk pasta gigi, industri cosmetics industry for humans, including
bahan farmasi untuk manusia, industri produk toothpaste, pharmaceutical ingredients industry
farmasi untuk manusia, industri alat kesehatan for humans, pharmaceutical product industry
dalam subgolongan 2101, industri produk obat for humans, medical device industry in sub-
tradisional untuk manusia, industri alat-alat group 2101, traditional medicine product
laboratorium non klinis, farmasi dan kesehatan industry for humans, non-laboratory equipment
dari kaca, industri alat laboratorium klinis dari industry glass clinical, pharmaceutical and
kaca, industri barang plastik lainnya yang tidak health equipment, glass clinical laboratory
dapat diklasifikasikan di tempat lain, equipment industry, other plastic goods
perdagangan besar alat laboratorium, alat industry that cannot be classified elsewhere,
farmasi, dan alat kedokteran untuk manusia, wholesale trade in laboratory equipment,
perdagangan besar obat farmasi untuk pharmaceutical equipment and medical devices
manusia, perdagangan besar obat tradisional for humans, wholesale trade in pharmaceutical
untuk manusia, perdagangan besar kosmetik drugs for humans, wholesale trade traditional
untuk manusia, dan jasa pengujian medicines for humans, wholesale trade in
laboratorium. cosmetics for humans, and laboratory testing
services.
9
Page 297
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan (lanjutan) a. Establishment of the Company (continued)
Kegiatan usaha yang dijalankan Perusahaan The Company is currently carrying out business
saat ini meliputi, antara lain, (i) industri sabun activities including, among others, (i) industry of
dan bahan pembersih keperluan rumah tangga; soap and household cleaning products;
(ii) jasa pengujian laboratorium; (ii) laboratory testing services; (iii) wholesale
(iii) perdagangan besar alat laboratorium, alat trade in laboratory equipment, pharmaceutical
farmasi dan alat kedokteran untuk manusia; equipment and medical equipment for humans;
(iv) industri produk obat tradisional untuk (iv) industry of traditional medicine products for
manusia; (v) industri produk farmasi untuk humans; (v) industry of pharmaceutical
manusia; (vi) perdagangan besar kosmetik products for humans; (vi) wholesale trade in
untuk manusia; dan (vii) industri barang plastik cosmetics for humans; and (vii) other plastic
lainnya Yang tidak termasuk dalam lainnya goods Not Elsewhere Classified (“N.E.C”) and
(“Ytdl”) dan kegiatan usaha penunjang supporting business activites for warehousing
pergudangan dan penyimpanan. and storage.
Perusahaan berdomisili di Jakarta dan The Company domiciled in Jakarta and its plant
pabriknya berlokasi di Desa Cibodas, Pacet, is located in Cibodas Village, Pacet, Cianjur,
Cianjur, Jawa Barat. Kantor pusat Perusahaan West Java. The head office is located at
berlokasi di Sinarmas Land Plaza Sudirman Sinarmas Land Plaza Sudirman 12 floor, Jalan
Lantai 12, Jalan Jendral Sudirman Kav 21, Jendral Sudirman Kav 21, RT 10/RW 01,
RT 10/RW 01, Kuningan, Karet, Jakarta Selatan Kuningan, Karet, Jakarta Selatan 12920. The
12920. Perusahaan memulai operasi Company started its commercial operations
komersialnya pada tahun 1977. Pabrik since 1977. The Company’s plant located at
Perusahaan yang berlokasi di Desa Cibodas, Cibodas Village, Puncak, West Java, built in
Puncak, Jawa Barat, dibangun pada tahun 1995 and started its operations in April 2001.
1995 dan mulai beroperasi pada April 2001.
Entitas induk terakhir dan pemegang saham The Company’s ultimate parent entity and
terbesar Perusahaan adalah Rejuve Global majority shareholders is Rejuve Global
Investment Pte. Ltd., Singapura. Investment Pte. Ltd., Singapore.
b. Penawaran Umum Saham Perusahaan b. Public Offering of the Company’s Share
Perusahaan telah melakukan perubahan nilai The Company has changed the nominal value
nominal saham dari Rp1.000.000 per saham of share from Rp1,000,000 per share to Rp100
menjadi Rp100 per saham (stock split) pada per share (stock split) on April 25, 2001.
tanggal 25 April 2001. Di samping itu, In addition, the Company has offered its shares
Perusahaan telah melakukan penawaran to public through the capital market in Indonesia
umum kepada masyarakat melalui pasar modal totaling 120,000,000 shares with nominal value
di Indonesia sejumlah 120.000.000 saham of Rp100 per share at a price of Rp105 per
dengan nilai nominal Rp100 per saham dengan share, the Company obtained
harga Rp105 per saham, Perusahaan the effective notification letter from
memperoleh pernyataan efektif dari Ketua the Chairman of the Capital Market Supervisory
Badan Pengawas Pasar Modal (”Bapepam”) Agency (“Bapepam”) of Share Registration
dengan surat No. S-2357/PM/2001 pada No. S-2357/PM/2001 on September 27, 2001.
tanggal 27 September 2001. Pada saat yang At the same time, the Company has also issued
sama, Perusahaan juga telah menerbitkan 60,000,000 Series I Warrants covered all
60.000.000 Waran Seri I yang menyertai the offered shares with exercise price of Rp125
seluruh saham yang ditawarkan (waran lekat) per share.
dengan harga pelaksanaan Rp125 per saham.
10
Page 298
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perusahaan b. Public Offering of the Company’s Share
(lanjutan) (continued)
Jangka waktu pelaksanaan Waran dilakukan The exercise period of the warrants started on
mulai tanggal 16 April 2002 sampai dengan April 16, 2002 up to October 15, 2004 with the
tanggal 15 Oktober 2004 dengan ketentuan condition that each holder of two (2) new shares
setiap pemegang dua (2) saham baru received one (1) Series I Warrant where in each
mendapatkan satu (1) Waran Seri I dimana Series I Warrant entitles its holder the right to
setiap satu (1) Waran Seri I memberikan hak buy one (1) new share of the Company. These
kepada pemegangnya untuk membeli satu (1) shares together with the shares of the founder
saham baru Perusahaan yang dikeluarkan dari stocks totaling 400,000,000 shares have been
portepel. Saham tersebut bersama dengan listed on the Indonesia Stock Exchange on
saham pendiri sejumlah 400.000.000 saham October 16, 2001. On November 21, 2002, the
telah dicatatkan pada Bursa Efek Indonesia Company has issued stock dividends totaling
pada tanggal 16 Oktober 2001. Pada tanggal 15,080,000 shares at the market value of
21 November 2002, Perusahaan telah Rp300 per share.
menerbitkan dividen saham sejumlah
15.080.000 saham dengan harga pasar Rp300
per saham.
Setelah pembagian dividen saham tersebut, After this issuance of stock dividends, the total
jumlah waran yang beredar menjadi 61.740.000 warrants which has been issued became
waran dan harga pelaksanaan waran menjadi 61,740,000 warrants with the exercise price of
Rp121 per saham. Tidak ada waran yang warrants became Rp121 per share.
dilaksanakan sampai dengan tanggal No warrants were exercised until October 15,
15 Oktober 2004. 2004.
Penerbitan Saham dengan HMETD Share Issuance with HMETD
Pada tahun 2024, Perusahaan melakukan In 2024, the Company increased its share
peningkatan modal dengan hak memesan efek capital with pre-emptive rights (PMHETD I) with
terlebih dahulu (PMHETD I) dengan jumlah maximum amount of 10,701,600,000 new
sebanyak-banyaknya 10.701.600.000 saham shares.
baru.
Terkait penerbitan saham baru ini, Perusahaan In relation to the issuance of this new shares,
telah memperoleh surat No. S-54/D.04/2024 the Company has obtained letter No.
pada tanggal 3 April 2024 dari Otoritas Jasa S-54/D.04/2024 dated April 3, 2024 from the
Keuangan perihal Pemberitahuan Efektifnya Financial Services Authority (OJK) regarding
Pernyataan Pendaftaran. the Notification of the Effectiveness of
Registration Statement.
c. Penawaran Umum Obligasi c. Bonds Public Offering
Selama tahun 2022 sampai dengan 2025, During 2022 to 2025, the Company has also
Perusahaan telah melakukan Penawaran conducted Non-convertible Bonds offering with
Umum Obligasi tanpa Hak Konversi dengan details as follows:
rincian sebagai berikut:
Tingkat Suku
Bunga Tetap/
Fixed Pokok Obligasi/ Jatuh Tempo/
Tanggal Penerbitan Interest Rate Bonds Principal Maturity Date Issuance Date
8 Maret 2027/
8 Maret 2022 9,5% 400.000.000.000 March 8, 2027 March 8, 2022
27 Februari 2029/
27 Februari 2024 9,5% 400.000.000.000 February 27, 2029 February 27, 2024
9 Juli 2028/
9 Juli 2025 9,0% 420.000.000.000 July 9, 2028 July 9, 2025
11
Page 299
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Obligasi (lanjutan) c. Bonds Public Offering (continued)
Penawaran Umum Obligasi Berkelanjutan II Public Offering of Pyridam Farma Continuous
Pyridam Farma Bonds II
Perusahaan melakukan penawaran umum atas The Company is conducting a public offering of
Obligasi Berkelanjutan II Pyridam Farma Pyridam Farma Continuous Bonds II with a
dengan target dana yang akan dihimpun target of raising Rp1,500,000,000,000.
sebesar Rp1.500.000.000.000.
Perusahaan telah menyampaikan surat The Company has submitted a Bond Issuance
Pernyataan Pendaftaran Emisi Obligasi Registration Statement in connection with the
sehubungan dengan Penawaran Umum Continuous Public Offering of Pyridam Farma
Berkelanjutan Obligasi Berkelanjutan II Pyridam Continuous Bonds II Phase I Year 2025
Farma Tahap I Tahun 2025 (“Obligasi”) kepada (“Bonds") to the Financial Services Authority
Otoritas Jasa Keuangan (“OJK”) tanggal (“OJK”) dated April 17, 2025, regarding the
17 April 2025 perihal Surat Pengantar Cover Letter for the Registration Statement in
Pernyataan Pendaftaran dalam Rangka connection with the Continuous Public Offering
Penawaran Umum Berkelanjutan Obligasi of Pyridam Farma Continuous Bonds II Phase I
Berkelanjutan II Pyridam Farma Tahap I Tahun Year 2025, whereby the Company obtained an
2025, di mana Perusahaan memperoleh effective statement from OJK on June 30, 2025
pernyataan efektif dari OJK tanggal 30 Juni regarding the Notification of the Effectiveness
2025 perihal Pemberitahuan Efektifnya of the Registration Statement.
Pernyataan Pendaftaran.
Obligasi ini diterbitkan tanpa warkat dan These Bonds are issued without certificates
ditawarkan dengan nilai 100% dari jumlah and offered at 100% of the principal amount of
pokok Obligasi dengan tingkat bunga tetap the Bonds with a fixed interest rate of 9.00% per
sebesar 9,00% per tahun dan jangka waktu annum and a term of 3 years from the date of
3 tahun sejak tanggal emisi Obligasi. Bunga issuance of the Bonds. Bonds interest is paid
Obligasi dibayarkan setiap triwulan, di mana quarterly, with the first Bonds interest payment
bunga Obligasi pertama akan dibayarkan pada due on October 9, 2025, and the final Bonds
tanggal 9 Oktober 2025, sedangkan bunga interest payment, along with the Bonds
Obligasi terakhir sekaligus pelunasan Obligasi redemption due on July 9, 2028. The Bonds
akan dibayarkan pada tanggal 9 Juli 2028. redemption will be made in bullet payment at
Pelunasan Obligasi akan dilakukan secara maturity.
penuh pada saat jatuh tempo.
d. Dewan Komisaris dan Direksi, Komite Audit, d. Boards of Commissioners and Directors,
dan Karyawan Audit Committee, and Employees
Susunan Dewan Komisaris dan Direksi The Company’s Boards of Commissioners and
Perusahaan pada tanggal 31 Desember 2025 Directors as of December 31, 2025, as follows:
adalah sebagai berikut:
Dewan Komisaris Board of Commissioners
Komisaris Utama Robby Yulianto President Commissioner
Komisaris Widjanarko Brotosaputro Commissioner
Komisaris Independen Drs. Charles D. Marpaung Independent Commissioner
Komisaris Independen Maura Linda Sitanggang Independent Commissioner
Direksi Board of Directors
Direktur Utama Lee Yan Gwan President Director
Direktur Yenfrino Gunadi Director
Direktur Bedjo Stefanus Director
Direktur Antes Eko Prasetio Director
Direktur Sinta Lestari Ningsih Director
12
Page 300
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris dan Direksi, Komite Audit, d. Boards of Commissioners and Directors,
dan Karyawan (lanjutan) Audit Committee, and Employees
(continued)
Susunan Dewan Komisaris dan Direksi The Company’s Boards of Commissioners and
Perusahaan pada tanggal 31 Desember 2024 Directors as of December 31, 2024 as follows:
adalah sebagai berikut:
Dewan Komisaris Board of Commissioners
Komisaris Utama Robby Yulianto President Commissioner
Komisaris Independen Mohammad Syamsul Arifin Independent Commissioner
Komisaris Independen Drs. Charles D. Marpaung Independent Commissioner
Komisaris Independen Maura Linda Sitanggang Independent Commissioner
Direksi Board of Directors
Direktur Utama Lee Yan Gwan President Director
Direktur Widjanarko Brotosaputro Director
Direktur Yenfrino Gunadi Director
Direktur Bedjo Stefanus Director
Pada tanggal 31 Desember 2025, anggota As of December 31, 2025, the members of the
Komite Audit Perusahaan adalah sebagai Company’s Audit Committee are as follows:
berikut:
Komite Audit Audit Committee
Ketua Drs. Charles D. Marpaung Chairman
Anggota Vladimir I. Pangemanan Member
Anggota Wiriprasto Member
Pada tanggal 31 Desember 2024, anggota As of December 31, 2024, the members of the
Komite Audit Perusahaan adalah sebagai Company’s Audit Committee are as follows:
berikut:
Komite Audit Audit Committee
Ketua Mohammad Syamsul Arifin Chairman
Anggota Dominique Razafindrambinina Member
Anggota Ridwan Aksama Member
Berdasarkan surat keputusan Dewan Komisaris Based on the decision letter of the Board of
pada tanggal 19 Februari 2025, Drs. Charles D. Commissioners letter dated February 19, 2025,
Marpaung diangkat menjadi Ketua Komite Audit Drs. Charles D. Marpaung has been appointed
Perusahaan menggantikan Mohammad as the Chairman of the Company's Audit
Syamsul Arifin, dan berdasarkan Surat Committee, replacing Mohammad Syamsul
Keputusan Dewan Komisaris tanggal Arifin, and based on Board of Commissioners
1 September 2025, Vladimir I. Pangemanan dated September 1, 2025, Vladimir I.
dan Wiriprasto diangkat menjadi anggota Pangemanan and Wiriprasto has been
Komite Audit Perusahaan menggantikan appointed as member of the Company's Audit
Dominique Razafindrambinina dan Ridwan Committee, replacing Dominique
Aksama. Razafindrambinina and Ridwan Aksama.
Pembentukan Komite Audit Perusahaan telah The establishment of the Company’s Audit
sesuai dengan Peraturan Otoritas Jasa Committee is in compliance with Financial
Keuangan Republik Indonesia Nomor Services Authority Regulation of the Republic of
55/POJK.04/2015 Tahun 2015. Indonesia Number 55/POJK.04/2015 Year
2015.
Perusahaan mengangkat Herdiasti Anggitya The Company appointed Herdiasti Anggitya
Dwisani sebagai Sekretaris Perusahaan, efektif Dwisani as the Company’s Corporate
sejak tanggal 20 Agustus 2024. Secretary, effective since August 20, 2024.
13
Page 301
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris dan Direksi, Komite Audit, d. Boards of Commissioners and Directors,
dan Karyawan (lanjutan) Audit Committee, and Employees
(continued)
Personel manajemen kunci Key management personnel
Personel manajemen kunci Perusahaan adalah Key management personnel of the Company
anggota Dewan Komisaris dan Direksi are members of the Boards of Commissioners
Perusahaan. and Directors of the Company.
Selama tahun 2025 dan 2024, jumlah imbalan During 2025 and 2024, total compensation paid
yang diberikan kepada anggota manajemen to the key management personnel of the Group,
kunci Grup, masing-masing sebesar is amounting to Rp51,029,602,517 and
Rp51.029.602.517 dan Rp39.595.012.953. Rp39,595,012,953, respectively.
Grup mempunyai 2.341 dan 1.943 pegawai The Group have a total of 2,341 and 1,943
tetap, masing-masing pada tanggal permanent employees as of
31 Desember 2025 dan 2024 (tidak diaudit). December 31, 2025 and 2024, respectively
(unaudited).
e. Susunan Entitas Anak e. Subsidiaries’ Structure
Laporan keuangan konsolidasian mencakup The consolidated financial statements include
akun-akun entitas anak, dimana Perusahaan the accounts of subsidiaries, which the
mempunyai pengendalian, baik langsung Company has control either directly or indirectly
maupun tidak langsung, sebagai berikut: as follows:
Tahun Beroperasi Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Secara Percentage of Ownership Total Assets Before Eliminations
____________ ____________
Komersial/
Tempat Start of 31 Desember/December 31, 31 Desember/December 31,
____________ ____________
Kedudukan/ Commercial
Entitas Anak Domicile Operations 2025 2024 2025 2024 Subsidiaries
Kepemilikan langsung Direct ownership
PYFA Health Singapore Pte. Ltd. PYFA Health Singapore Pte. Ltd.
(“PHSG”) Singapura - 99,00% 99,00% 1.082.864.933.375 1.153.530.272.741 (“PHSG”)
PT Ethica Industri Farmasi PT Ethica Industri Farmasi
(“ETHICA”) Indonesia 1946 99,99% 99,99% 622.668.985.471 541.210.759.853 (“ETHICA”)
PT Holi Pharma PT Holi Pharma
(“HOLI”) Indonesia 1968 99,99% 99,99% 353.064.277.107 398.684.006.938 (“HOLI”)
PT PYFA Investama Medika PT PYFA Investama Medika
(“PIM”) Indonesia 2022 99,00% 99,00% 27.327.074.895 28.384.701.185 (“PIM”)
PT PYFA Sehat Indonesia (“PSI”) Indonesia - 99,00% 99,00% 23.133.027.479 22.643.457.573 PT PYFA Sehat Indonesia (“PSI”)
PT Medika Inovasi Nusantara PT Medika Inovasi Nusantara
(“MIN”) Indonesia 2025 99,90% - 1.345.391.489 - (“MIN”)
PT PYFA Aetheria Indonesia PT PYFA Aetheria Indonesia
(“PAI”) Indonesia - 99,00% 99,00% 5.945.841 6.455.841 (“PAI”)
Kepemilikan tidak langsung Indirect ownership
melalui PHSG through PHSG
PYFA Australia Pty. Ltd. PYFA Australia Pty. Ltd.
(“PAPL”) 1) Australia 2024 100,00% 100,00% 3.008.004.939.349 2.536.585.520.922 (“PAPL”) 1)
Kepemilikan tidak langsung Indirect ownership
melalui PAPL through PAPL
Probiotec Pty. Ltd. Australia 2002 100,00% 100,00% 1.982.431.231.517 2.569.567.529.815 Probiotec Pty. Ltd.
Kepemilikan tidak langsung Indirect ownership
melalui Probiotec Pty. Ltd. through Probiotec Pty. Ltd.
Multipack-LJM Pty. Limited Australia 2002 100,00% 100,00% 1.254.568.101.930 205.084.336.373 Multipack-LJM Pty. Limited.
Biotech Pharmaceuticals Pty. Ltd. Australia 2014 100,00% 100,00% 528.835.802.335 310.264.440.611 Biotech Pharmaceuticals Pty. Ltd.
Probiotec Pharma Pty. Ltd Australia 2000 100,00% 100,00% 480.433.504.487 277.746.514.335 Probiotec Pharma Pty. Ltd.
L.J.M. Marketing Services Pty. Ltd. Australia 2005 100,00% 100,00% 308.018.601.903 188.020.070.317 L.J.M. Marketing Services Pty. Ltd.
South Pack Laboratories (Aust) South Pack Laboratories
Pty. Ltd. Australia 2016 100,00% 100,00% 87.789.000.000 149.402.452.187 (Aust) Pty. Ltd.
ABS (Aus) Pty. Ltd. Australia 2019 100,00% 100,00% 110.300.177.611 113.183.227.714 ABS (Aus) Pty. Ltd.
HH Packaging Pty. Ltd. Australia 2021 100,00% 100,00% 848.035.712 7.305.027.792 HH Packaging Pty. Ltd.
Australian Dairy Proteins Pty. Ltd. Australia - 100,00% 100,00% - - Australian Dairy Proteins Pty. Ltd.
Biotech Pharmaceuticals Biotech Pharmaceuticals
Australia Pty. Ltd. Australia - 100,00% 100,00% - - Australia Pty. Ltd.
Willie Labs Generics Pty. Ltd. Australia - 100,00% 100,00% - - Willie Labs Generics Pty. Ltd.
Milton Pharmaceuticals Pty. Ltd. Australia - 100,00% 100,00% - - Milton Pharmaceuticals Pty. Ltd.
A.C.N. 010 040 598 Pty. Ltd. Australia - 100,00% 100,00% - - A.C.N. 010 040 598 Pty. Ltd.
LJM (NSW) Pty. Ltd. Australia - 100,00% 100,00% - - LJM (NSW) Pty. Ltd.
Probiotec (NSW) Pty. Ltd. Australia - 100,00% 100,00% - - Probiotec (NSW) Pty. Ltd.
Probiotec (QLD) Pty. Ltd Australia - 100,00% 100,00% - - Probiotec (QLD) Pty. Ltd.
Probiotec Nutritionals Pty. Ltd Australia - 100,00% 100,00% - - Probiotec Nutritionals Pty. Ltd.
Probiotec Pharmaceuticals Probiotec Pharmaceuticals
Pty. Ltd. Australia - 100,00% 100,00% - - Pty. Ltd.
1)
Kepemilikan tidak langsung melalui PHSG sejak 22 Mei 2024, sebelumnya kepemilikan langsung oleh Perusahaan/Indirect ownership through PHSG since May 22, 2024, previously direct ownership by the Company
14
Page 302
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Susunan Entitas Anak (lanjutan) e. Subsidiaries’s Structure (continued)
PYFA Health Singapore Pte. Ltd. (“PHSG”) PYFA Health Singapore Pte. Ltd. (“PHSG”)
PHSG didirikan berdasarkan hukum negara PHSG was established under the laws of
Singapura pada tanggal 4 Agustus 2020 Singapore on August 4, 2020 with UEN number
dengan nomor UEN 202022701K sesuai 202022701K in accordance with the Certificate
dengan Sertifikat Pendirian yang diterbitkan of Establishment issued by the Accounting and
oleh Accounting and Corporate Regulatory Corporate Regulatory Authority (“ACRA”) No.
Authority (“ACRA”) No. ACRA201015179404 ACRA201015179404 dated October 15, 2020.
tanggal 15 Oktober 2020. PHSG telah PHSG has undergone a change in business
mengalami perubahan atas kegiatan usaha activities to other holding companies based on
menjadi other holding companies berdasarkan the BizFile document on Business Profile dated
dokumen BizFile tentang Business Profile May 20, 2024 issued by ACRA.
tanggal 20 Mei 2024 yang diterbitkan oleh
ACRA.
PT Pyfa Sehat Indonesia (“PSI”) PT Pyfa Sehat Indonesia (“PSI”)
PSI didirikan pada tanggal 22 Maret 2021 oleh PSI was established in March 22, 2021 by the
Perusahaan. PSI bergerak di bidang Company. PSI engaged in retail trade in
perdagangan eceran produk farmasi. PSI pharmaceutical products. PSI has not start its
belum beroperasi secara komersial. commercial operations.
Pyfa Australia Pty Ltd (“PAPL”) Pyfa Australia Pty Ltd (“PAPL”)
PAPL didirikan berdasarkan hukum negara PAPL was established under the laws of
Australia pada tanggal 1 November 2023, Australia on November 1, 2023, registered with
terdaftar dengan Nomor ACN 672617588 ACN Number 672617588 under the
berdasarkan Undang-Undang Korporasi tahun Corporations Act 2001 issued by the Australian
2001 yang dikeluarkan oleh Australian Securities & Investments Commission and
Securities & Investments Commission dan di registered in Victoria. PAPL has its address at
daftarkan di Victoria. PAPL berkedudukan di South Tower, Collins Street, Melbourne,
South Tower, Collins Street, Melbourne, Australia. On May 22, 2024, PAPL was fully
Australia. Pada tanggal 22 Mei 2024, PAPL acquired by PHSG with a capitalization of
telah diambil alih sepenuhnya oleh PHSG ordinary shares capital amounting to AU$2 and
dengan permodalan adalah ordinary redeemable preferences shares amounted to
shares sebesar $AU2 dan redeemable AU$99,575,108 with 100% percentage of
preference shares $AU99.575.108 ownership.
dengan persentase kepemilikan 100%.
Pada tanggal 18 November 2025, PAPL On November 18, 2025, PAPL entered into a
menandatangani Share Subscription Share Subscription Agreement with SMG
Agreement dengan SMG Management Limited, Management Limited, for the subscription of
untuk penyertaan redeemable convertible PAPL’s redeemable convertible Class B
Class B preference shares sebesar preference shares amounting to
$AU20.000.000 atau setara dengan AU$20,000,000 or equivalent to
Rp218.180.000.000, yang dicatat sebagai Rp218,180,000,000, which is recorded as part
bagian dari akun “Kepentingan Nonpengendali” of “Non-controlling Interests” account in the
pada laporan posisi keuangan konsolidasian consolidated statement of financial position as
pada tanggal 31 Desember 2025. Saham of December 31, 2025. The preference shares
preferen tersebut tidak memiliki jatuh tempo has no maturity and subject to optional
dan dapat dilunasi sewaktu-waktu oleh PAPL. redemption by PAPL. SMG is also able to
SMG juga dapat sewaktu-waktu mengkonversi convert the preference shares into ordinary
saham preferen tersebut menjadi saham biasa shares of PAPL at any time.
PAPL.
15
Page 303
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Susunan Entitas Anak (lanjutan) e. Subsidiaries’s Structure (continued)
PT Pyfa Investama Medika (“PIM”) PT Pyfa Investama Medika (“PIM”)
PIM didirikan pada tanggal 23 Maret 2021 oleh PIM was established in March 23, 2021 by the
Perusahaan. Maksud dan tujuan PIM berusaha Company. The purpose and objectives of PIM
dalam bidang antara lain Aktivitas Perusahaan are to engage, among others, in activities as a
Holding. holding company.
PT Pyfa Aetheria Indonesia (“PAI”) PT Pyfa Aetheria Indonesia (“PAI”)
PAI didirikan pada tanggal 23 Maret 2021 PAI was established by the Company on March
dengan nama PT Pyfa Medika Indonesia oleh 23, 2021, under the name PT Pyfa Medika
Perusahaan dan pada 21 November 2023 Indonesia. It changed its name to PT Pyfa
berubah nama menjadi PT Pyfa Aetheria Aetheria Indonesia on November 21, 2023. PAI
Indonesia. PAI bergerak di bidang perdagangan operates in the wholesale trade of household
besar barang keperluan rumah tangga, goods, other specialized wholesale trade, and
perdagangan besar khusus lainnya, dan job training. PAI has not yet commenced
pelatihan kerja. PAI belum beroperasi secara commercial operations.
komersial.
PT Holi Pharma (“HOLI”) PT Holi Pharma (“HOLI”)
HOLI didirikan pada tahun 1974 dan diakuisisi HOLI was established in 1974 and was
oleh Perusahaan pada tanggal 28 Desember acquired by the Company on December 28,
2021. HOLI bergerak di bidang manufaktur dan 2021. HOLI engaged in manufacturing and
distribusi produk farmasi. distribution of pharmaceutical products.
PT Ethica Industri Farmasi (“ETHICA”) PT Ethica Industri Farmasi (“ETHICA”)
Ethica didirikan pada tahun 1946 dan diakuisisi Ethica was established in 1946 and was
oleh Perusahaan pada tanggal 29 Juli 2022. acquired by the Company on July 29, 2022.
Ethica bergerak di bidang manufaktur dan Ethica engaged in manufacturing and
distribusi produk farmasi. distribution of pharmaceutical products.
Probiotec Pty. Ltd. (“PBP”) Probiotec Pty. Ltd. (“PBP”)
Pada tanggal 22 Desember 2023, Perusahaan On December 22, 2023, the Company entered
menandatangani Scheme Implementation into a Scheme Implementation Deed to acquire
Deed untuk mengakuisisi 100% saham beredar 100% outstanding shares of Probiotec Limited
dari Probiotec Limited (“PBP”) dengan harga (“PBP”) with purchase price of AU$3 per share.
pembelian sebesar $AU3 per saham. Probiotec Probiotec Limited and its subsidiaries engaged
Limited dan entitas anaknya bergerak di bidang in the manufacturing and packaging of
manufaktur dan pengemasan produk-produk prescription and over-the-counter
farmasi yang dijual dengan resep maupun dijual pharmaceutical products. On June 5, 2024, the
bebas. Pada tanggal 5 Juni 2024, akuisisi acquisition is completed and the Company
tersebut telah selesai dan Perusahaan acquired 100% equity ownership of Probiotec
mengakuisisi 100% kepemilikan pada Limited, with total acquisition cost of AU$251
Probiotec Limited, dengan total nilai akuisisi million (or equivalent to Rp2.7 trillion).
sebesar $AU251 juta (atau setara dengan
Rp2,7 triliun).
16
Page 304
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Susunan Entitas Anak (lanjutan) e. Subsidiaries’s Structure (continued)
Probiotec Pty. Ltd. (“PBP”) (lanjutan) Probiotec Pty. Ltd. (“PBP”) (continued)
Nilai wajar dari aset dan liabilitas PBP yang The fair value of PBP’s identifiable assets and
dapat diidentifikasi pada tanggal akuisisi adalah liabilities as of the acquisition date is as follows:
sebagai berikut:
Nilai Wajar pada
Tanggal Akuisisi/
Fair Value at
Acquisition Date
Kas dan setara kas 143.388.811.325 Cash and cash equivalents
Piutang 398.570.408.726 Accounts receivable
Piutang pinjaman karyawan 132.226.431.221 Employee loan receivable
Persediaan 211.500.464.113 Inventories
Biaya dibayar di muka 12.473.621.690 Prepaid expenses
Aset tetap 373.693.050.637 Fixed assets
Aset takberwujud 958.548.790.720 Intangible assets
Aset hak-guna 378.993.098.175 Right-of-use assets
Aset pajak tangguhan 19.785.282.396 Deferred tax assets
Total aset 2.629.179.959.003 Total assets
Utang usaha 235.171.701.296 Trade payables
Utang lain-lain 49.727.916.559 Other payables
Utang dividen 32.757.942.163 Dividend payables
Beban akrual 41.280.962.350 Accrued expenses
Utang pajak 10.088.392.653 Taxes payable
Utang bank 501.096.573.000 Bank loans
Liabilitas pajak tangguhan 353.750.234.533 Deferred tax liabilities
Liabilitas sewa 378.993.098.175 Lease liabilities
Liabilitas imbalan kerja karyawan 99.839.001.529 Employee benefits liabilities
Total liabilitas 1.702.705.822.258 Total liabilities
Aset neto pada tanggal akuisisi 926.474.136.745 Net assets at acquisition date
Goodwill yang timbul dari akuisisi 1.773.112.143.328 Goodwill arising from acquisition
Total imbalan yang dibayarkan 2.699.586.280.073 Total consideration paid
Setelah akuisisi tersebut, Probiotec Limited After the acquisition, Probiotec Limited is no
sudah bukan merupakan Perusahaan yang longer a company listed in Australian Securities
terdaftar pada Australian Securities Exchange, Exchange and changed its name into Probiotec
dan mengganti namanya menjadi Probiotec Pty. Ltd. on August 23, 2024.
Pty. Ltd. pada tanggal 23 Agustus 2024.
PT Medika Inovasi Nusantara (“MIN”) PT Medika Inovasi Nusantara (“MIN”)
Berdasarkan Akta Notaris Mudita Chitta Odang, Based on the Notary Deed of Mudita Chitta
S.H., M.Kn., No. 4 tanggal 20 Februari 2025, Odang, S.H., M.Kn., No. 4 dated
Perusahaan dan PSI mendirikan MIN, dimana February 20, 2025, the Company and PSI
Perusahaan memiliki 99,9% kepemilikan pada established MIN, in which the Company owned
MIN. Sesuai Anggaran Dasar, maksud dan 99.9% of ownership interest in MIN. In
tujuan MIN adalah berusaha di bidang Aktivitas accordance with the Articles of Association, the
Pemrograman, Konsultasi Komputer dan aims and objectives of MIN are to engage in the
kegiatan yang berhubungan dengan itu. following fields Programming Activities,
Computer Consulting, and activities related to
that.
17
Page 305
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Susunan Entitas Anak (lanjutan) e. Subsidiaries’s Structure (continued)
PT Medika Inovasi Nusantara (“MIN”) (lanjutan) PT Medika Inovasi Nusantara (“MIN”)
(continued)
Modal yang disetorkan oleh Perusahaan dan The capital contribution made by the Company
PSI masing-masing adalah sebesar and PSI is amounted Rp3,496,500,000 and
Rp3.496.500.000 dan Rp3.500.000. Pada Rp3,500,000, respectively. In May 2025, MIN
bulan Mei 2025, MIN telah memulai kegiatan will have commenced its operations.
operasinya.
f. Penyelesaian Laporan Keuangan f. Completion of Consolidated Financial
Konsolidasian Statements
Manajemen bertanggung jawab atas The management of the Company is
penyusunan dan penyajian wajar laporan responsible for the preparation and fair
keuangan konsolidasian ini sesuai dengan presentation of these consolidated financial
Standar Akuntansi Keuangan di Indonesia yang statements in accordance with Indonesian
diselesaikan dan diotorisasi untuk diterbitkan Financial Accounting Standards which were
oleh Direksi Perusahaan pada tanggal completed and authorized for issuance by the
31 Maret 2026. Board of Directors on March 31, 2026.
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY MATERIAL ACCOUNTING POLICIES
MATERIAL INFORMATION
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan di been prepared in accordance with Indonesian
Indonesia, yang mencakup Pernyataan dan Financial Accounting Standards, which
Interpretasi yang dikeluarkan oleh Dewan comprise the Statements and Interpretations
Standar Akuntansi Keuangan Ikatan Akuntan issued by the Financial Accounting Standards
Indonesia (“DSAK IAI”) dan Peraturan- Board of the Institute of Indonesia Chartered
Peraturan serta Pedoman Penyajian dan Accountants (Dewan Standar Akuntansi
Pengungkapan Laporan Keuangan yang Keuangan Ikatan Akuntan Indonesia or DSAK
diterbitkan oleh Otoritas Jasa Keuangan IAI) and the Regulations and Guidelines on
(“OJK”). Financial Statement Presentation and
Disclosures issued by Financial Services
Authority (Otoritas Jasa Keuangan or “ OJK”).
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep akrual, kecuali laporan been prepared on the accrual basis, except for
arus kas konsolidasian, dengan menggunakan the consolidated statement of cash flows, using
konsep biaya historis, kecuali seperti yang the historical cost concept of accounting, except
disebutkan dalam Catatan atas laporan as disclosed in the relevant Notes to the
keuangan konsolidasian yang relevan. consolidated financial statements herein.
Tahun buku Grup adalah dari The financial reporting period of the Group is
1 Januari sampai 31 Desember. from January 1 to December 31.
Mata uang pelaporan yang digunakan dalam The reporting currency used in the financial
laporan keuangan adalah Rupiah, yang statements is the Indonesian Rupiah (“Rupiah”;
merupakan mata uang fungsional Perusahaan. “Rp”), which is the Company’s functional
currency.
18
Page 306
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY MATERIAL ACCOUNTING POLICIES
MATERIAL INFORMATION
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of the Consolidated
Konsolidasian (lanjutan) Financial Statements (continued)
Laporan arus kas konsolidasian yang disajikan The consolidated statement of cash flows,
dengan menggunakan metode langsung, which have been prepared using the direct
menyajikan penerimaan dan pengeluaran kas method, present receipts and disbursements of
dan setara kas yang diklasifikasikan ke dalam cash and cash equivalents classified into
aktivitas operasi, investasi dan pendanaan. operating, investing and financing activities.
Kebijakan akuntansi yang diterapkan oleh Grup The accounting policies adopted by the Group
adalah selaras bagi tahun yang dicakup oleh are consistently applied for the years covered
laporan keuangan konsolidasian, kecuali untuk by the consolidated financial statements,
standar akuntansi baru dan revisi seperti except for new and revised accounting
diungkapkan pada Catatan 2b dibawah ini. standards as disclosed in the following Note 2b.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar bahwa Grup akan financial statements on the basis that it will
terus beroperasi secara berkesinambungan. continue to operate as a going concern.
a. Perubahan Standar Akuntansi b. Changes in Accounting Standards
Grup menerapkan untuk pertama kalinya The Group applied for the first-time certain
beberapa standar dan amandemen tertentu standards and amendments, which are
yang efektif untuk periode tahunan yang dimulai effective for annual periods beginning on or
pada atau setelah 1 Januari 2025 (kecuali after January 1, 2025 (unless otherwise stated).
dinyatakan lain). Grup tidak melakukan The Group has not early adopted any other
penerapan dini atas standar, interpretasi, atau standard, interpretation or amendment that has
amandemen lain yang telah diterbitkan namun been issued but is not yet effective.
belum efektif.
Amandemen PSAK 221: Kekurangan Amendment of PSAK 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut menetapkan bagaimana The amendments specifies how an entity
entitas harus menilai apakah suatu mata uang should assess whether a currency is
dapat dipertukarkan serta bagaimana entitas exchangeable and how it should determine a
harus menentukan kurs spot ketika spot exchange rate when exchangeability is
ketertukaran (exchangeability) tidak tersedia. lacking. The amendments also require
Amandemen tersebut juga mensyaratkan disclosure of information that enables users of
pengungkapan informasi yang memungkinkan its financial statements to understand how the
pengguna laporan keuangan untuk memahami currency not being exchangeable into the other
bagaimana ketidakmampuan mata uang currency affects, or is expected to affect, the
tersebut untuk dipertukarkan dengan mata entity’s financial performance, financial position
uang lainnya memengaruhi, atau diharapkan and cash flows.
akan memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Amandemen ini tidak berdampak terhadap This amendment did not have any impact on the
laporan keuangan konsolidasian Grup. Group’s consolidated financial statements.
c. Prinsip-prinsip Konsolidasi c. Principles of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements comprise
laporan keuangan Perusahaan dan entitas- the financial statements of the Company and its
entitas anak. Kendali diperoleh bila Grup subsidiaries. Control is achieved when
terekspos atau memiliki hak atas imbal hasil the Group is exposed, or has rights, to variable
variabel dari keterlibatannya dengan investee returns from its involvement with the investee
dan memiliki kemampuan untuk mempengaruhi and has the ability to affect those returns
imbal hasil tersebut melalui kekuasaannya atas through its power over the investee.
investee.
19
Page 307
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip Konsolidasi (lanjutan) c. Principles of Consolidation (continued)
Dengan demikian, investor mengendalikan Thus, the Group controls an investee if and only
investee jika dan hanya jika investor memiliki if the Group has all of the following:
seluruh hal berikut ini:
i) Kekuasaan atas investee, yaitu hak yang i) Power over the investee, that is existing
ada saat ini yang memberi investor rights that give the Group current ability to
kemampuan kini untuk mengarahkan direct the relevant activities of the
aktivitas relevan dari investee, investee,
ii) Eksposur atau hak atas imbal hasil variabel ii) Exposure, or rights, to variable returns
dari keterlibatannya dengan investee, dan from its involvement with the investee, and
iii) Kemampuan untuk menggunakan iii) The ability to use its power over the
kekuasaannya atas investee untuk investee to affect its returns.
mempengaruhi jumlah imbal hasil.
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of the
serupa secara mayoritas atas suatu investee, voting or similar rights of an investee, the Group
Grup mempertimbangkan semua fakta dan considers all relevant facts and circumstances
keadaan yang relevan dalam mengevaluasi in assessing whether it has power over an
apakah mereka memiliki kekuasaan atas investee, including:
investee, termasuk:
i. Pengaturan kontraktual dengan pemilik i. The contractual arrangements with the
hak suara lainnya dari investee; other vote holders of the investee;
ii. Hak yang timbul atas pengaturan ii. Rights arising from other contractual
kontraktual lain; dan arrangements; and
iii. Hak suara dan hak suara potensial yang iii. The Group’s voting rights and potential
dimiliki Grup. voting rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it
mengendalikan investee bila fakta dan keadaan controls an investee if facts and circumstances
mengindikasikan adanya perubahan terhadap indicate that there are changes to one or more
satu atau lebih dari ketiga elemen dari of the three elements of control. Consolidation
pengendalian. Konsolidasi atas entitas-entitas of a subsidiary begins when the Group obtains
anak dimulai sejak Grup memperoleh control over the subsidiary and ceases when
pengendalian atas entitas anak dan berakhir the Group loses control of the subsidiary.
pada saat Grup kehilangan pengendalian atas Assets, liabilities, income and expenses of a
entitas anak. Aset, liabilitas, penghasilan dan subsidiary acquired during the year are
beban dari entitas anak yang diakuisisi pada included in the consolidated financial
tahun tertentu disertakan dalam laporan statements from the date the Group gains
keuangan konsolidasian sejak tanggal Grup control until the date the Group ceases to
memperoleh kendali sampai tanggal Grup tidak control the subsidiary.
lagi mengendalikan entitas anak tersebut.
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain (“PKL”) comprehensive income (“OCI”) are attributed to
diatribusikan pada pemilik entitas induk dan the equity holders of the parent of the Group
pada kepentingan nonpengendali (“KNP”), and to the non-controlling interests (“NCI”),
walaupun hal ini akan menyebabkan saldo KNP even if this results in the NCI having a deficit
yang defisit. Bila dipandang perlu, penyesuaian balance. When necessary, adjustments are
dilakukan terhadap laporan keuangan entitas made to the financial statements of subsidiaries
anak untuk diselaraskan dengan kebijakan to bring their accounting policies into line with
akuntansi Grup. the Group’s accounting policies.
20
Page 308
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip Konsolidasi (lanjutan) c. Principles of Consolidation (continued)
Seluruh aset dan liabilitas, ekuitas, penghasilan All intra-group assets and liabilities, equity,
dan beban dan arus kas atas transaksi antar income, expenses and cash flows relation to
anggota Grup dieliminasi sepenuhnya pada transactions between members of the Group
saat konsolidasi. are eliminated in full on consolidation.
Perubahan dalam bagian kepemilikan entitas A change in the parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary, without a loss of control, is
mengakibatkan hilangnya pengendalian, dicatat accounted for as an equity transaction. If the
sebagai transaksi ekuitas. Bila kehilangan Group loses control over a subsidiary, it
pengendalian atas suatu entitas anak, maka derecognizes the related assets (including
Grup menghentikan pengakuan atas aset goodwill), liabilities, NCI and other component
(termasuk goodwill), liabilitas dan komponen of equity, while the difference is recognized in
lain dari ekuitas terkait, dan selisihnya diakui the profit or loss. Any investment retained is
pada laba rugi. Bagian dari investasi yang recognized at fair value.
tersisa diakui pada nilai wajar.
d. Saldo dan Transaksi dengan Pihak-pihak d. Balances and Transactions with Related
Berelasi Parties
Grup mempunyai saldo dan transaksi dengan The Group have balances and transactions with
pihak-pihak berelasi sebagaimana didefinisikan related parties as defined in PSAK 224 “Related
pada PSAK 224 “Pengungkapan pihak-pihak party disclosures”.
berelasi”.
Saldo dan transaksi dengan pihak-pihak Balances and transactions with related parties
berelasi dilakukan berdasarkan persyaratan are made based on terms agreed by the parties,
yang disetujui oleh kedua belah pihak, dimana in which such terms may not be the same as
persyaratan tersebut mungkin tidak sama those of the transactions between unrelated
dengan transaksi lain yang dilakukan dengan parties.
pihak-pihak yang tidak berelasi.
e. Pengukuran Nilai Wajar e. Fair Value Measurement
Grup juga mengukur pada pengakuan awal The Group also initially measures financial
instrumen keuangan, dan aset dan liabilitas instruments, and assets and liabilities of the
yang diperoleh melalui kombinasi bisnis pada acquirees upon business combinations at fair
nilai wajar. Grup juga mengukur jumlah value. They also measure certain recoverable
terpulihkan dari Unit Penghasil Kas (“UPK”) amounts of the Cash Generating Unit (“CGU”)
tertentu berdasarkan nilai wajar dikurangi biaya using Fair Value Less Cost of Disposal
pelepasan, dan aset keuangan tertentu pada (“FVLCD”) and certain Financial Assets at Fair
Nilai Wajar melalui Penghasilan Komprehensif Value Through Other Comprehensive Income
Lain (“NWPKL”). (“FVOCI”).
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
dari menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur antara pelaku pasar at the measurement date. The fair value
pada tanggal pengukuran. Pengukuran nilai measurement is based on the presumption that
wajar mengasumsikan bahwa transaksi untuk the transaction to sell the asset or transfer the
menjual aset atau mengalihkan liabilitas terjadi: liability takes place either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or
tersebut, atau liability, or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset
atau liabilitas tersebut. or liability.
21
Page 309
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Pengukuran Nilai Wajar (lanjutan) e. Fair Value Measurement (continued)
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Grup.
Nilai wajar dari aset atau liabilitas diukur The fair value of an asset or a liability is
dengan menggunakan asumsi yang akan measured using the assumptions that market
digunakan pelaku pasar ketika menentukan participants would use when pricing the asset or
harga aset atau liabilitas tersebut, dengan liability, assuming that market participants act in
asumsi bahwa pelaku pasar bertindak dalam their economic best interest.
kepentingan ekonomi terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial
nonkeuangan memperhitungkan kemampuan asset takes into account a market participant's
pelaku pasar untuk menghasilkan manfaat ability to generate economic benefits by using
ekonomik dengan menggunakan aset dalam the asset in its highest and best use or by selling
penggunaan tertinggi dan terbaiknya atau it to another market participant that would use
dengan menjualnya kepada pelaku pasar lain the asset in its highest and best use.
yang akan menggunakan aset tersebut pada
penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dengan keadaan dan data yang appropriate in the circumstances and for which
memadai tersedia untuk mengukur nilai wajar, sufficient data are available to measure fair
dengan memaksimalkan masukan (input) yang value, maximizing the use of relevant
dapat diamati (observable) yang relevan dan observable inputs and minimizing the use of
meminimalkan masukan (input) yang tidak unobservable inputs.
dapat diamati (unobservable).
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dikategorikan dalam financial statements are categorized within the
hierarki nilai wajar berdasarkan level masukan fair value hierarchy, described as follows, based
(input) paling rendah yang signifikan terhadap on the lowest level input that is significant to the
pengukuran nilai wajar secara keseluruhan fair value measurement as a whole:
sebagai berikut:
i) Level 1 - Harga kuotasian (tanpa i) Level 1 - Quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities.
entitas pada tanggal pengukuran.
ii) Level 2 - Teknik penilaian yang ii) Level 2 - Valuation techniques for which the
menggunakan tingkat masukan (input) lowest level input that is significant to the fair
yang paling rendah yang signifikan value measurement is directly or indirectly
terhadap pengukuran nilai wajar yang dapat observable.
diamati (observable) baik secara langsung
atau tidak langsung.
iii) Level 3 - Teknik penilaian yang iii) Level 3 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is unobservable.
pengukuran nilai wajar yang tidak dapat
diamati (unobservable).
22
Page 310
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Pengukuran Nilai Wajar (lanjutan) e. Fair Value Measurement (continued)
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in
laporan keuangan konsolidasian secara the consolidated financial statements on a
berulang, Grup menentukan apakah terdapat recurring basis, the Group determines whether
perpindahan antara level dalam hierarki dengan transfers have occurred between levels in the
melakukan evaluasi ulang atas penetapan hierarchy by re-assessing categorization (based
kategori (berdasarkan level masukan (input) on the lowest level input that is significant to the
paling rendah yang signifikan terhadap fair value measurement as a whole) at the end
pengukuran nilai wajar secara keseluruhan) of each reporting period.
pada tiap akhir periode pelaporan.
Untuk tujuan pengungkapan nilai wajar, Grup For the purpose of fair value disclosures, the
menentukan klasifikasi aset dan liabilitas Group has determined classes of assets and
berdasarkan sifat, karakteristik dan risikonya liabilities on the basis of the nature,
dan level pada hierarki nilai wajar sebagaimana characteristics and risks of the asset or liability
dijelaskan diatas. and the level of the fair value hierarchy as
explained above.
f. Kas dan setara kas f. Cash and cash equivalents
Kas dan setara kas dalam laporan posisi Cash and cash equivalents in the statements of
keuangan konsolidasian yang terdiri dari kas consolidated financial position comprise cash
dan bank serta deposito jangka pendek yang on hand and in banks and short-term deposits
jatuh tempo dalam waktu 3 bulan atau kurang, with a maturity of three (3) months or less, that
yang dapat segera dikonversikan menjadi kas are readily convertible to a known amount of
dalam jumlah yang dapat ditentukan dan cash and subject to an insignificant risk of
memiliki risiko perubahan nilai yang tidak changes in value.
signifikan.
g. Transaksi dan penjabaran mata uang asing g. Foreign currency transaction and
translations
Mata uang pelaporan yang digunakan pada The reporting currency used in the consolidated
laporan keuangan konsolidasian adalah financial statements is Indonesian Rupiah,
Rupiah, yang juga merupakan mata uang which is also each entity’s in the Group
fungsional setiap entitas dalam Grup, kecuali functional currency, except for certain
entitas anak tertentu, yaitu PAPL yang memiliki subsidiaries, namely PAPL whose functional
mata uang fungsional Dolar Australia dan currency is Australian Dollar and PHSG with its
PHSG dengan mata uang fungsional Dolar functional currency is Singapore Dollar. Each
Singapura. Tiap entitas dalam Grup entity in the Group determines its own
menentukan mata uang fungsionalnya functional currency and their financial
masing-masing dan laporan keuangannya statements are measured using that functional
masing-masing diukur menggunakan mata currency.
uang fungsional tersebut.
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada recorded in Indonesian Rupiah at the rates of
saat transaksi dilakukan. Pada tanggal exchange prevailing at the time the transactions
pelaporan, aset dan liabilitas moneter dalam are made. At the reporting date, monetary
mata uang asing dijabarkan sesuai dengan assets and liabilities denominated in foreign
rata-rata kurs jual dan beli yang diterbitkan oleh currencies are adjusted to reflect the average of
Bank Indonesia pada tanggal transaksi the selling and buying rates of exchange
perbankan terakhir untuk periode yang prevailing at the last banking transaction date of
bersangkutan, dan laba atau rugi kurs yang the period, as published by Bank Indonesia,
timbul, dikreditkan atau dibebankan pada and any resulting gains or losses are credited
operasi periode yang bersangkutan. or charged to operations of the current period.
23
Page 311
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Transaksi dan penjabaran mata uang asing g. Foreign currency transaction and
(lanjutan) translations (continued)
Kurs yang digunakan untuk menjabarkan aset The exchange rates used to translate the
dan liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
pada tanggal 31 Desember 2025 dan 2024 foreign currencies as of December 31, 2025
adalah sebagai berikut: and 2024 are as follows:
31 Desember 2025/ Desember 31, 2024/
31 December 2025 December 31, 2024
Euro Uni Eropa 19.753 16.851 European Euro
Dolar Amerika Serikat 16.782 16.162 United States Dollar
Dolar Singapura 13.069 11.919 Singapore Dollar
Dolar Australia 11.255 10.082 Australian Dollar
Akun-akun dari entitas anak luar negeri The accounts of foreign subsidiaries are
dijabarkan dari mata uang pelaporannya translated from its respective reporting currency
menjadi Rupiah dengan dasar sebagai berikut: into Indonesian Rupiah on the following basis:
a) Aset dan liabilitas, baik moneter maupun a) Assets and liabilities, both monetary and
non-moneter, dijabarkan dengan non-monetary, are translated using the
menggunakan kurs penutup. closing rate of exchange.
b) Pendapatan dan beban dijabarkan dengan b) Revenues and expenses are translated
menggunakan kurs yang berlaku pada using transactions date exchange rate or, if
tanggal transaksi atau, bila memenuhi applicable, the average rate for the period.
syarat, kurs rata-rata periode tersebut.
c) Selisih kurs yang terjadi disajikan sebagai c) The resulting exchange difference is
“Selisih kurs karena penjabaran laporan presented as an “Difference in foreign
keuangan” sebagai bagian dari ekuitas currency translation of financial statements”
sampai pelepasan investasi neto yang in the equity section until disposal of the net
bersangkutan. investment.
h. Persediaan h. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are valued at the lower of cost or net
rendah antara biaya perolehan atau nilai realizable value. Cost is calculated using
realisasi neto. Biaya perolehan ditentukan weighted-average method. Net realizable value
dengan menggunakan metode rata-rata is the estimated selling price in the ordinary
tertimbang. Nilai realisasi neto persediaan course of business, less estimated costs of
adalah estimasi harga jual dalam kegiatan completion and the estimated costs necessary
usaha biasa dikurangi estimasi biaya to make the sale.
penyelesaian dan estimasi biaya yang
diperlukan untuk membuat penjualan.
Biaya yang dikeluarkan untuk setiap produk Costs incurred in bringing each product to its
agar berada pada lokasi dan kondisi siap untuk present location and condition are accounted for
dijual dicatat sebagai berikut: as follow:
i) Bahan baku, suku cadang dan bahan i) Raw materials, spare parts and factory
pembantu harga pembelian; supplies purchase cost;
ii) Barang jadi dan persediaan dalam proses: ii) Finished goods and work in-process: cost of
biaya bahan baku dan tenaga kerja direct materials and labor and a proportion
langsung dan bagian proporsional dari of manufacturing overheads based on
beban overhead berdasarkan kapasitas normal operating capacity but excluding
operasi normal namun tidak termasuk biaya borrowing costs.
pinjaman.
24
Page 312
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Persediaan (lanjutan) h. Inventories (continued)
Grup menetapkan penyisihan untuk nilai The Group provides allowance for net realizable
realisasi neto persediaan berdasarkan hasil value of inventories based on periodic reviews
penelaahan berkala atas kondisi fisik dan nilai of the physical conditions and net realizable
realisasi neto persediaan. values of the inventories.
i. Aset tetap i. Fixed assets
Seluruh aset tetap awalnya diakui sebesar All fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga which comprises its purchase price and any
perolehan dan biaya-biaya tambahan yang costs directly attributable in bringing the asset
dapat diatribusikan langsung untuk membawa to the location and condition necessary for it to
aset ke lokasi dan kondisi yang diinginkan be capable of operating in the manner intended
supaya aset tersebut siap digunakan sesuai by management.
dengan maksud manajemen.
Setelah pengakuan awal, aset tetap dinyatakan Subsequent to initial recognition, fixed assets
pada biaya perolehan dikurangi akumulasi are carried at cost less any subsequent
penyusutan dan akumulasi rugi penurunan nilai. accumulated depreciation and impairment
losses.
Penyusutan bangunan dan prasarana dihitung Depreciation of buildings and improvements is
berdasarkan metode garis lurus, sedangkan computed on a straight-line method, while
mesin dan peralatan, peralatan kantor dan machinery and equipment, office equipment
kendaraan menggunakan metode saldo and vehicles computed on declining balance
menurun, dihitung berdasarkan selama masa method over the fixed asset’s useful life as
manfaat aset tetap sebagai berikut: follows:
Masa manfaat/
Useful life
Jenis aset tetap (Tahun/Year) Tarif/Rates Type of fixed asset
Bangunan dan prasarana 20 - 40 2,5 - 5 % Building and improvements
Mesin dan peralatan 8 - 12,5 8 - 12,5 % Machinery equipment
Peralatan kantor 4 - 10 10 - 25 % Office equipment
Kendaraan 4 - 10 10 - 25 % Vehicles
Jumlah tercatat aset ini direviu atas penurunan The carrying amounts of these assets are
nilai jika terdapat peristiwa atau perubahan reviewed for impairment when events or
keadaan yang mengindikasikan bahwa jumlah changes in circumstances indicate that their
tercatat mungkin tidak dapat seluruhnya carrying values may not be fully recoverable.
terealisasi.
Jumlah tercatat komponen dari suatu aset The carrying amount of an item of these assets
dihentikan pengakuannya pada saat dilepaskan is derecognized upon disposal or when no
atau saat sudah tidak ada lagi manfaat ekonomi future economic benefits are expected from its
masa depan yang diharapkan dari penggunaan use or disposal. Any gain or loss arising from
maupun pelepasannya. Keuntungan atau the derecognition of the asset (calculated as the
kerugian yang timbul dari penghentian difference between the net disposal proceeds
pengakuan tersebut (ditentukan sebesar selisih and the carrying amount of the asset) is directly
antara jumlah hasil pelepasan neto dan jumlah included in the profit or loss of year the item is
tercatatnya) dimasukkan ke dalam laba rugi derecognized.
pada tahun penghentian pengakuan tersebut
dilakukan.
Nilai residu, umur manfaat dan metode The residual values, useful lives and
penyusutan aset tetap dievaluasi setiap akhir depreciation method of fixed assets are
tahun pelaporan dan disesuaikan secara reviewed at the end of each reporting year and
prospektif jika dipandang perlu. adjusted prospectively, if necessary.
25
Page 313
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Aset tetap (lanjutan) i. Fixed assets (continued)
Aset tetap dalam penyelesaian dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the said asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Fixed Assets” account when the
“Aset Tetap” yang bersangkutan pada saat aset construction is completed. Assets under
tetap tersebut telah selesai dikerjakan dan siap construction are not depreciated until they fulfill
untuk digunakan. Aset tetap dalam criteria for recognition as fixed assets as
penyelesaian tidak disusutkan sampai disclosed above.
memenuhi syarat pengakuan sebagai aset
tetap seperti diungkapkan di atas.
Tanah dinyatakan sebesar biaya perolehan dan Land are stated at cost and not depreciated.
tidak disusutkan.
Tanah termasuk biaya pengurusan legal hak Land, including legal cost of land rights in the
atas tanah dalam bentuk Hak Guna Usaha form of Right to Cultivate (“Hak Guna Usaha” or
(“HGU”), Hak Guna Bangunan (“HGB”) dan Hak “HGU”), Right to Build (“Hak Guna Bangunan”
Pakai (“HP”) ketika tanah diperoleh pertama kali or “HGB”) and Right to Use (“Hak Pakai” or
dinyatakan sebesar biaya perolehan dan tidak “HP”) when the land rights were acquired
diamortisasi karena manajemen berpendapat initially, is stated at cost and not amortized as
bahwa kemungkinan besar hak atas tanah the management is of the opinion that it is
tersebut dapat diperbaharui/diperpanjang pada probable the titles of land rights can be
saat masa berlakunya selesai. renewed/extended upon expiration.
j. Aset Takberwujud j. Intangible Assets
Aset tidak berwujud yang diperoleh secara Intangible assets acquired separately are
terpisah diukur pada pengakuan awal sebesar measured on initial recognition at cost. The
biaya perolehan. Biaya perolehan aset tidak cost of intangible assets acquired in a
berwujud yang diperoleh dalam kombinasi business combination is their fair value at the
bisnis adalah nilai wajarnya pada tanggal date of acquisition. Following initial
akuisisi. Setelah pengakuan awal, aset tidak recognition, intangible assets are carried at
berwujud dicatat sebesar biaya perolehan cost less any accumulated amortisation and
dikurangi akumulasi amortisasi dan akumulasi accumulated impairment losses. Internally
kerugian penurunan nilai. Aset takberwujud generated intangibles, excluding capitalized
yang dihasilkan secara internal, tidak termasuk development costs, are not capitalized and
biaya pengembangan yang dikapitalisasi, tidak the related expenditure is reflected in profit or
dikapitalisasi dan pengeluaran terkait tercermin loss in the period in which the expenditure is
dalam laba rugi pada periode pengeluaran incurred.
tersebut terjadi.
Masa manfaat aset tidak berwujud dinilai The useful lives of intangible assets are
sebagai terbatas atau tidak terbatas. assessed as either finite or indefinite.
Aset tidak berwujud dengan umur yang Intangible assets with finite lives are
terbatas diamortisasi selama masa manfaat amortized over the useful economic life and
ekonomi dan dinilai penurunan nilainya setiap assessed for impairment whenever there is an
kali terdapat indikasi bahwa aset tidak berwujud indication that the intangible asset may be
mungkin mengalami penurunan nilai. Periode impaired. The amortisation period and the
amortisasi dan metode amortisasi untuk aset amortisation method for an intangible asset
tidak berwujud dengan masa manfaat terbatas with a finite useful life are reviewed at least at
ditelaah setidaknya pada setiap akhir periode the end of each reporting period.
pelaporan.
26
Page 314
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Aset Takberwujud (lanjutan) j. Intangible Assets (continued)
Perubahan masa manfaat yang diharapkan Changes in the expected useful life or the
atau pola konsumsi yang diharapkan dari expected pattern of consumption of future
manfaat ekonomi masa depan yang economic benefits embodied in the asset are
terkandung dalam aset dianggap considered to modify the amortisation period or
memodifikasi periode atau metode amortisasi, method, as appropriate, and are treated as
jika sesuai, dan diperlakukan sebagai changes in accounting estimates. The
perubahan estimasi akuntansi. Beban amortisation expense on intangible assets with
amortisasi atas aset takberwujud dengan finite lives is recognized in the statement of
umur terbatas diakui dalam laporan laba rugi profit or loss in the expense category that is
dalam kategori beban yang sesuai dengan consistent with the function of the intangible
fungsi aset takberwujud tersebut. assets.
Aset takberwujud dengan masa manfaat tidak Intangible assets with indefinite useful lives are
terbatas tidak diamortisasi, tetapi diuji not amortized, but are tested for impairment
penurunan nilainya setiap tahun, baik secara annually, either individually or at the cash-
individual maupun pada tingkat unit penghasil generating unit level. The assessment of
kas. Penilaian kehidupan tidak terbatas indefinite life is reviewed annually to determine
ditinjau setiap tahun untuk menentukan whether the indefinite life continues to be
apakah kehidupan tidak terbatas terus dapat supportable. If not, the change in useful life
didukung. Jika tidak, perubahan masa from indefinite to finite is made on a prospective
manfaat dari tidak terbatas menjadi terbatas basis.
dilakukan secara prospektif.
Aset tidak berwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika control) or when no future economic benefits
tidak ada manfaat ekonomi masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian (calculated as the difference between the net
yang timbul dari penghentian pengakuan aset disposal proceeds and the carrying amount of
(dihitung sebagai perbedaan antara hasil the asset) is included in the statement of profit
pelepasan neto dan jumlah tercatat aset) or loss.
dimasukkan dalam laporan laba rugi.
Ringkasan kebijakan yang diterapkan untuk The summary of the policies applied to the
aset takberwujud milik Grup adalah sebagai Group’s intangible assets are as follows:
berikut:
Kontrak dan
Hubungan
Pelanggan dan
Produk yang
Dikembangkan/
Merek dagang Customer Contracts
dan Lisensi/ and Relationships
Trademark and and Developed
Goodwill Licenses Products Software
Tidak terbatas/
Umur manfaat Indefinite 10 tahun/year 4 - 15 tahun/year 8 - 10 tahun/year Useful lives
Tidak diamortisasi/ Garis lurus/ Garis lurus/ Garis lurus/
Metode amortisasi Not amortized Straight-line Straight-line Straight-line Amortization method
Dihasilkan secara internal Dari pembelian/ Dari pembelian/ Dari pembelian/ Dari pembelian/ Internally generated
atau dari pembelian Purchased Purchased Purchased Purchased or purchased
27
Page 315
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Kombinasi Bisnis dan Goodwill k. Business Combinations and Goodwill
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan dari sebuah the acquisition method. The cost of an
akuisisi diukur pada nilai agregat imbalan yang acquisition is measured as the aggregate of the
dialihkan, diukur pada nilai wajar pada tanggal consideration transferred, measured at
akuisisi dan jumlah setiap KNP pada pihak yang acquisition date fair value, and the amount of
diakuisisi. Untuk setiap kombinasi bisnis, Grup any NCI in the acquiree. For each business
memilih apakah mengukur KNP pada entitas combination, the Group elects whether it
yang diakuisisi baik pada nilai wajar ataupun measures the NCI in the acquiree either at fair
pada proporsi kepemilikan KNP atas aset neto value or at the proportionate share of the
yang teridentifikasi dari entitas yang diakuisisi. acquiree’s identifiable net assets. Acquisition
Biaya-biaya akuisisi yang timbul dibebankan costs incurred are directly expensed and
langsung dan disertakan dalam beban included in administrative expenses.
administrasi.
Grup menentukan bahwa mereka telah The Group determines that it has acquired a
mengakuisisi bisnis ketika rangkaian aktivitas business when the acquired set of activities and
dan aset yang diakuisisi mencakup input dan assets include an input and a substantive
proses substantif yang bersama-sama secara process that together significantly contribute to
signifikan berkontribusi pada kemampuan untuk the ability to create outputs. The acquired
menghasilkan output. Proses yang diperoleh process is considered substantive if it is critical
adalah substantif jika penting bagi kemampuan to the ability to continue producing outputs, and
untuk terus menghasilkan output, dan input the inputs acquired include an organized
yang diperoleh mencakup tenaga kerja yang workforce with the necessary skills, knowledge,
terorganisir dengan keterampilan, or experience to perform that process or it
pengetahuan, atau pengalaman yang significantly contributes to the ability to continue
diperlukan untuk melakukan proses itu atau producing outputs and is considered unique or
secara signifikan berkontribusi pada scarce or cannot be replaced without significant
kemampuan untuk terus menghasilkan output cost, effort, or delay in the ability to continue
dan dianggap unik atau langka atau tidak dapat producing outputs.
diganti tanpa biaya, usaha, atau penundaan
yang signifikan dalam kemampuan untuk terus
menghasilkan output.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Grup mengklasifikasikan dan menentukan aset assesses the financial assets acquired and
keuangan yang diperoleh dan liabilitas liabilities assumed for appropriate classification
keuangan yang diambil alih berdasarkan pada and designation in accordance with the
persyaratan kontraktual, kondisi ekonomi dan contractual terms, economic circumstances and
kondisi terkait lain yang ada pada tanggal pertinent conditions as at the acquisition date.
akuisisi.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in
secara bertahap, Grup mengukur kembali stages, the acquisition date fair value of the
kepentingan ekuitas yang dimiliki sebelumnya Group’s previously held equity interest in
pada pihak yang diakuisisi pada nilai wajar the acquiree is remeasured to fair value at
tanggal akuisisi dan mengakui keuntungan atau the acquisition date through profit or loss.
kerugian yang dihasilkan.
Setiap imbalan kontinjensi yang akan ditransfer Any contingent consideration to be transferred
oleh perusahaan pengakuisisi akan diakui pada by the acquirer will be recognized at fair value at
nilai wajar pada tanggal akuisisi. Imbalan the acquisition date. Contingent consideration
kontinjensi yang diklasifikasikan sebagai classified as equity is not
ekuitas tidak diukur kembali dan penyelesaian re-measured and its subsequent settlement is
selanjutnya adalah diperhitungkan dalam accounted for within equity.
ekuitas.
28
Page 316
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Kombinasi Bisnis dan Goodwill (lanjutan) k. Business Combinations and goodwill
(continued)
Imbalan kontinjensi yang diklasifikasikan Contingent consideration classified as an asset
sebagai aset atau liabilitas yaitu instrumen or liability that is a financial instrument and
keuangan dan dalam lingkup PSAK 109, diukur within the scope of PSAK 109, is measured at
pada nilai wajar dengan perubahan nilai wajar fair value with the changes in fair value
yang diakui dalam laba rugi sesuai dengan recognized in the statement of profit or loss in
PSAK 109. Imbalan kontinjensi lain yang tidak accordance with PSAK 109. Other contingent
termasuk dalam PSAK 109 diukur sebesar nilai consideration that is not within the scope of
wajar pada setiap tanggal pelaporan dengan PSAK 109 is measured at fair value at each
perubahan nilai wajar yang diakui pada laba reporting date with changes in fair value
rugi. recognized in profit or loss.
Bila pencatatan awal kombinasi bisnis belum If the initial accounting for a business
dapat diselesaikan pada tanggal pelaporan, combination is incomplete by the end of the
Grup melaporkan jumlah sementara bagi item reporting, the Group reports provisional
yang pencatatannya belum dapat diselesaikan amounts for the items for which the accounting
tersebut. is incomplete.
Periode pengukuran adalah periode setelah The measurement period is the period after the
tanggal akuisisi yang didalamnya Grup dapat acquisition date during which the Group may
melakukan penyesuaian atas jumlah sementara adjust the provisional amounts recognized for a
yang diakui dalam kombinasi bisnis tersebut. business combination. During the measurement
Selama periode pengukuran, Grup mengakui period, the Group recognizes additional assets
penambahan aset atau liabilitas bila terdapat or liabilities if new information is obtained about
informasi terbaru yang diperoleh mengenai facts and circumstances that existed as of the
fakta dan keadaan pada tanggal akuisisi, yang acquisition date and, if known, would have
bila diketahui pada saat itu, akan menyebabkan resulted in the recognition of those assets and
pengakuan atas aset dan liabilitas pada tanggal liabilities as of that date.
tersebut.
Periode pengukuran berakhir pada saat The measurement period ends as soon as the
pengakuisisi menerima informasi yang acquirer receives the information it was seeking
diperlukan mengenai fakta dan keadaan pada about facts and circumstances that existed as of
tanggal akuisisi atau mengetahui bahwa the acquisition date or learns that more
informasi lainnya tidak dapat diperoleh, namun information is not obtainable but shall not
tidak lebih dari satu tahun dari tanggal akuisisi. exceed one year from the acquisition date.
Pada tanggal akuisisi, goodwill awalnya diukur At acquisition date, goodwill is initially measured
pada harga perolehan yang merupakan selisih at cost being the excess of the aggregate of the
lebih nilai agregat dari imbalan yang dialihkan consideration transferred and the amount
dan jumlah setiap KNP atas selisih jumlah dari recognized for NCI over the net identifiable
aset teridentifikasi yang diperoleh dan liabilitas assets acquired and liabilities assumed.
yang diambil alih.
Jika imbalan tersebut lebih rendah dari nilai If this consideration is lower than the fair value
wajar aset neto entitas anak yang diakuisisi, of the net assets of the subsidiary acquired, the
selisih tersebut diakui pada laba rugi sebagai difference is recognized in profit or loss as gain
keuntungan dari pembelian dengan diskon on bargain purchase after previously assessing
setelah sebelumnya manajemen melakukan the identification and fair value measurement of
penilaian atas identifikasi dan nilai wajar dari the acquired assets and the assumed liabilities.
aset yang diperoleh dan liabilitas yang diambil
alih.
29
Page 317
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Kombinasi Bisnis dan Goodwill (lanjutan) k. Business Combinations and goodwill
(continued)
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured at
jumlah tercatat dikurangi akumulasi kerugian cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan pengujian For the purpose of impairment testing, goodwill
penurunan nilai, goodwill yang diperoleh dari acquired in a business combination is, from the
suatu kombinasi bisnis, sejak tanggal akuisisi acquisition date, allocated to each of the
dialokasikan kepada setiap Unit Penghasil Kas Group’s Cash-generating Units (“CGU”) that are
(“UPK”) dari Grup yang diharapkan akan expected to benefit from the combination,
menerima manfaat dari sinergi kombinasi irrespective of whether other assets or liabilities
tersebut, terlepas dari apakah aset atau of the acquiree are allocated to those CGUs.
liabilitas lain dari pihak yang diakuisisi
dialokasikan kepada UPK tersebut.
Jika goodwill telah dialokasikan pada suatu Where goodwill forms part of a CGU and part of
UPK dan operasi tertentu atas UPK tersebut the operations within that CGU is disposed of,
dihentikan, maka goodwill yang diasosiasikan the goodwill associated with the operation
dengan operasi yang dihentikan tersebut disposed of is included in the carrying amount
termasuk dalam jumlah tercatat operasi of the operation when determining the gain or
tersebut ketika menentukan keuntungan atau loss on disposal of the operation. Goodwill
kerugian dari pelepasan. Goodwill yang disposed of in this circumstance is measured
dilepaskan tersebut diukur berdasarkan nilai based on the relative values of the operation
relatif operasi yang dihentikan terhadap bagian disposed of and the portion of the CGU
dari UPK yang ditahan. retained.
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Grup menilai The Group assesses at the each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If any such indication exists or
atau pada saat pengujian penurunan nilai aset when annual impairment testing for an asset (i.e.
(yaitu aset takberwujud dengan umur manfaat an intangible asset with an indefinite useful life,
tidak terbatas, aset takberwujud yang belum an intangible asset not yet available for use, or
dapat digunakan, atau goodwill yang diperoleh goodwill acquired in a business combination) is
dalam suatu kombinasi bisnis) diperlukan, maka required, the Group makes an estimate of the
Grup membuat estimasi formal jumlah asset’s recoverable amount.
terpulihkan aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara an asset’s or CGU’s fair value less costs to sell
nilai wajar aset atau UPK dikurangi biaya untuk and its value in use, and is determined for an
menjual dengan nilai pakainya, kecuali aset individual asset, unless the asset does not
tersebut tidak menghasilkan arus kas masuk generate cash inflows that are largely
yang sebagian besar independen dari aset atau independent of those from other assets or
kelompok aset lain. Jika nilai tercatat aset atau groups of assets. Where the carrying amount of
UPK lebih besar daripada jumlah an asset or CGU exceeds its recoverable
terpulihkannya, maka aset tersebut amount, the asset is considered impaired and is
dipertimbangkan mengalami penurunan nilai written down to its recoverable amount.
dan nilai tercatat aset diturunkan menjadi
sebesar jumlah terpulihkannya.
30
Page 318
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Grup mendasarkan perhitungan penurunan nilai The Group bases its impairment calculation on
pada rincian perhitungan anggaran atau detailed budgets and forecast calculations which
prakiraan yang disusun secara terpisah untuk are prepared separately for each of the Group’s
masing-masing UPK Grup atas aset individual CGUs to which the individual assets are
yang dialokasikan. Perhitungan anggaran dan allocated. These budgets and forecast
prakiraan ini secara umum mencakup periode calculations are generally covering a period of
selama lima atau sepuluh tahun sesuai dengan five or ten years in accordance with the stability
stabilitas arus kas perkebunan terkait. Setelah of each estate’s cash flows. Beyond the
periode yang dianggarkan proyeksi arus kas forecasted period, the estimated cash flows are
diestimasi dengan melakukan ekstrapolasi determined by extrapolating the forecasted cash
proyeksi yang dianggarkan dengan flows using a steady long term growth rate.
menggunakan tingkat pertumbuhan jangka
panjang yang tetap.
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto sebelum value using a pre-tax discount rate that reflects
pajak yang menggambarkan penilaian pasar current market assessments of the time value of
kini dari nilai waktu uang dan risiko spesifik atas money and the risks specific to the asset. In
aset. Dalam menentukan nilai wajar dikurangi determining fair value less costs to sell, recent
biaya untuk menjual, digunakan harga market transactions are taken into account, if
penawaran pasar terakhir, jika tersedia. Jika available. If no such transactions can be
tidak terdapat transaksi tersebut, Grup identified, an appropriate valuation model is
menggunakan model penilaian yang sesuai used to determine the fair value of the assets.
untuk menentukan nilai wajar aset. These calculations are corroborated by
Perhitungan-perhitungan ini dikuatkan oleh valuation multiples or other available fair value
penilaian berganda atau indikator nilai wajar indicators.
yang tersedia.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laba rugi any, are recognized in the profit or loss in those
sesuai dengan kategori biaya yang konsisten expense categories consistent with the functions
dengan fungsi dari aset yang diturunkan of the impaired asset.
nilainya.
Untuk aset selain goodwill, penilaian dilakukan For assets excluding goodwill, an assessment is
pada akhir setiap tanggal pelaporan apakah made at each reporting date as to whether there
terdapat indikasi bahwa rugi penurunan nilai is any indication that previously recognized
yang telah diakui dalam tahun sebelumnya impairment losses may no longer exist or may
mungkin tidak ada lagi atau mungkin telah have decreased. If such indication exists, the
menurun. Jika indikasi dimaksud ditemukan, asset’s or CGU’s recoverable amount is
maka entitas mengestimasi jumlah terpulihkan estimated. A previously recognized impairment
aset atau UPK tersebut. Kerugian penurunan loss for an asset other than goodwill is reversed
nilai yang telah diakui dalam tahun sebelumnya only if there has been a change in the
untuk aset selain goodwill dibalik hanya jika assumptions used to determine the asset’s
terdapat perubahan asumsi-asumsi yang recoverable amount since the last impairment
digunakan untuk menentukan jumlah loss was recognized. If that is the case, the
terpulihkan aset tersebut sejak rugi penurunan carrying amount of the asset is increased to its
nilai terakhir diakui. Dalam hal ini, jumlah recoverable amount.
tercatat aset dinaikkan ke jumlah
terpulihkannya.
31
Page 319
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah amount of the assets does not exceed its
terpulihkannya maupun jumlah tercatat, neto recoverable amount, nor exceed the carrying
setelah penyusutan, seandainya tidak ada rugi amount that would have been determined, net of
penurunan nilai yang telah diakui untuk aset depreciation, had no impairment loss been
tersebut pada periode/tahun sebelumnya. recognized for the asset in prior periods/years.
Pembalikan rugi penurunan nilai diakui pada Reversal of an impairment loss is recognized in
laba rugi. Setelah pembalikan tersebut, the profit or loss. After such a reversal, the
penyusutan aset tersebut disesuaikan di depreciation charge on the said asset is
periode mendatang untuk mengalokasikan adjusted in future periods to allocate the asset’s
jumlah tercatat aset yang direvisi, dikurangi nilai revised carrying amount, less any residual
sisanya, dengan dasar yang sistematis selama value, on a systematic basis over its remaining
sisa umur manfaatnya. useful life.
Goodwill diuji untuk penurunan nilai setiap Goodwill is tested for impairment annually and
tahun dan ketika terdapat indikasi bahwa nilai when circumstances indicate that the carrying
tercatatnya mungkin mengalami penurunan value may be impaired. Impairment is
nilai. Penurunan nilai bagi goodwill ditetapkan determined for goodwill by assessing the
dengan menentukan jumlah tercatat tiap UPK recoverable amount of each CGU (or group of
(atau kelompok UPK) terkait dari goodwill CGUs) to which the goodwill relates. Where the
tersebut. Jika jumlah terpulihkan UPK kurang recoverable amount of the CGU is less than their
dari jumlah tercatatnya, rugi penurunan nilai carrying amount, an impairment loss is
diakui. Rugi penurunan nilai terkait goodwill recognized. Impairment losses relating to
tidak dapat dibalik pada tahun berikutnya. goodwill cannot be reversed in future years.
m. Instrumen Keuangan m. Financial Instruments
Instrumen keuangan adalah setiap kontrak Financial Instrument is any contract that gives
yang memberikan aset keuangan bagi satu rise to a financial asset of one entity and a
entitas dan liabilitas keuangan atau ekuitas bagi financial liability or equity instrument of another
entitas lain. entity.
Aset Keuangan Financial Assets
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Aset keuangan diklasifikasikan pada saat Financial assets are classified, at initial
pengakuan awal untuk selanjutnya diukur pada recognition, as subsequently measured at
biaya perolehan diamortisasi, nilai wajar melalui amortised cost, fair value through other
penghasilan komprehensif lain (“NWPKL”), atau comprehensive income (“FVOCI”), and fair
nilai wajar melalui laba rugi (“NWLR”). value through profit or loss (“FVTPL”).
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a
keuangan pada nilai wajarnya ditambah biaya financial asset at its fair value plus transaction
transaksi, dalam hal aset keuangan tidak diukur costs, in the case of a financial asset not at fair
pada nilai wajar melalui laba rugi (“NWLR”). value through profit or loss (“FVTPL”). Trade
Piutang usaha yang tidak mengandung receivables that do not contain a significant
komponen pembiayaan yang signifikan, dimana financing component, for which the Group has
Grup telah menerapkan cara praktis, yaitu applied the practical expedient are measured at
diukur pada harga transaksi yang ditentukan the transaction price determined under PSAK
sesuai PSAK 115: Pendapatan dari kontrak 115: Revenue from contracts with customers,
dengan pelanggan, seperti diungkapkan pada as disclosed in Note 2p.
Catatan 2p.
32
Page 320
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement
(continued)
Agar aset keuangan diklasifikasikan dan diukur In order for a financial asset to be classified and
pada biaya perolehan diamortisasi atau measured at amortized cost or FVOCI, it needs
NWPKL, aset keuangan harus menghasilkan to give rise to cash flows that are ‘solely
arus kas yang semata dari pembayaran pokok payments of principal and interest (“SPPI”)’ on
dan bunga (“SPPB”) dari jumlah pokok the principal amount outstanding. This
terutang. Penilaian ini disebut sebagai uji SPPB assessment is referred to as the SPPI test and
dan dilakukan pada tingkat instrumen. is performed at an instrument level.
Model bisnis Grup untuk mengelola aset The Group’s business model for managing
keuangan mengacu pada bagaimana mereka financial assets refers to how it manages its
mengelola aset keuangannya untuk financial assets in order to generate cash flows.
menghasilkan arus kas. Model bisnis The business model determines whether cash
menentukan apakah arus kas akan dihasilkan flows will result from collecting contractual cash
dari penerimaan arus kas kontraktual, lows, selling the financial assets, or both.
penjualan aset keuangan, atau keduanya.
Pengukuran Selanjutnya Subsequent Measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat financial assets are classified in four categories:
kategori:
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
Aset keuangan pada NWPKL dengan Financial assets at FVOCI with recycling of
pendauran laba dan rugi kumulatif cumulative gains and losses (debt
(instrumen utang), instruments),
Aset keuangan pada NWPKL tanpa Financial assets designated at FVOCI with
pendauran laba dan rugi kumulatif setelah no recycling of cumulative gains and losses
penghentian pengakuan (instrumen upon derecognition (equity instruments),
ekuitas), dan and
Nilai wajar melalui laba rugi (NWLR). Fair value through profit or loss (FVTPL).
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung kepada klasifikasi masing-masing assets depends on their classification as
aset keuangan seperti berikut ini: described below:
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang) instruments)
Grup mengukur aset keuangan pada biaya The Group measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following conditions
berikut terpenuhi: are met:
Aset keuangan dimiliki dalam model bisnis The financial asset is held within a
dengan tujuan untuk memiliki aset business model with the objective to hold
keuangan dalam rangka mendapatkan financial assets in order to collect
arus kas kontraktual, dan contractual cash flows, and
Persyaratan kontraktual dari aset The contractual terms of the financial asset
keuangan menghasilkan arus kas pada give rise on specified dates to cash flows
tanggal tertentu yang merupakan SPPB that are SPPI on the principal amount
dari jumlah pokok terutang. outstanding.
33
Page 321
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung kepada klasifikasi masing-masing assets depends on their classification as
aset keuangan seperti berikut ini: (lanjutan) described below: (continued)
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang) (lanjutan) instruments) (continued)
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the effective
dengan menggunakan metode suku bunga interest (“EIR”) method and are subject to
efektif (“SBE”) dan menjadi subjek penurunan impairment. Gains and losses are recognized in
nilai. Keuntungan dan kerugian diakui dalam profit or loss when the asset is derecognized,
laba rugi pada saat aset dihentikan modified or impaired.
pengakuannya, dimodifikasi atau diturunkan
nilainya.
Aset keuangan Grup yang diukur pada biaya The Group’s financial assets at amortized cost
perolehan diamortisasi termasuk kas dan includes cash and cash equivalents, trade and
setara kas, piutang usaha dan lain-lain, dan other receivables and other current financial
aset keuangan lancar lainnya. assets.
Aset keuangan pada NWPKL tanpa pendauran Financial assets designated at FVOCI with no
laba dan rugi kumulatif setelah penghentian recycling of cumulative gains and losses upon
pengakuan (instrumen ekuitas) derecognition (equity instruments)
Pada pengakuan awal, Grup dapat memilih Upon initial recognition, the Group can elect to
untuk menetapkan klasifikasi yang tidak dapat classify irrevocably its investments in equity
dikembalikan atas investasi pada instrumen instruments at FVOCI when they meet the
ekuitas sebagai NWPKL jika memenuhi definisi definition of equity under PSAK 232: Financial
ekuitas sesuai PSAK 232: Instrumen keuangan: instruments: Presentation and are not held for
Penyajian dan tidak dimiliki untuk trading. The classification is determined on an
diperdagangkan. Klasifikasi ditentukan atas instrument-by-instrument basis.
basis instrumen per instrumen.
Keuntungan dan kerugian atas aset keuangan Gains and losses on these financial assets are
ini tidak pernah didaur ke laba rugi, dan aset never recycled to profit or loss, and these
keuangan ini tidak menjadi subjek penurunan financial assets are not subject to impairment
nilai. Dividen diakui sebagai penghasilan lain- assessment. Dividends are recognized as other
lain dalam laba rugi pada saat hak atas income in the profit or loss when the right of
pembayaran telah ditetapkan. payment has been established.
Grup memilih untuk mengklasifikasi secara The Group elected to classify irrevocably its
takterbatalkan investasi ekuitas yang tidak non-listed equity investments under this
terdaftar di bursa masuk dalam kategori ini. category.
Aset keuangan Grup yang ditetapkan pada nilai The Group financial assets designated at fair
wajar melalui OCI (instrumen ekuitas) adalah value through OCI (equity instruments) is
investasi pada saham yang dicatat sebagai investment in share recorded as part of
bagian dari “Investasi saham”. “Investment in shares”.
34
Page 322
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung kepada klasifikasi masing-masing assets depends on their classification as
aset keuangan seperti berikut ini: (lanjutan) described below: (continued)
Aset keuangan pada nilai wajar melalui laba Financial assets at fair value through profit or
rugi (“NWLR”) loss (“FVTPL”)
Grup tidak mempunyai aset keuangan pada The Group has no financial assets at fair value
nilai wajar melalui laba rugi. through profit or loss.
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Aset keuangan (atau, sesuai dengan A financial asset (or, where applicable, a part of
kondisinya, bagian dari aset keuangan atau a financial asset or part of a group of similar
bagian dari kelompok aset keuangan serupa) financial assets) is primarily derecognized (i.e.,
terutama dihentikan pengakuannya (yaitu, removed from the Group’s consolidated
dihapuskan dari laporan posisi keuangan statement of financial position) when:
konsolidasian Grup) ketika:
● Hak untuk menerima arus kas dari aset The rights to receive cash flows from the asset
telah berakhir; atau have expired; or
● Grup telah mengalihkan haknya untuk The Group has transferred its rights to receive
menerima arus kas dari aset atau cash flows from the asset or has assumed an
menanggung kewajiban untuk membayar obligation to pay the received cash flows in full
arus kas yang diterima tersebut secara without material delay to a third party under a
penuh tanpa penundaan yang material ‘pass-through’ arrangement; and either (a) the
kepada pihak ketiga berdasarkan Group has transferred substantially all the risks
kesepakatan ‘pass-through’, dan salah and rewards of the asset, or (b) the Group has
satu dari (a) Grup telah mengalihkan neither transferred nor retained substantially all
secara substansial seluruh risiko dan the risks and rewards of the asset, but has
manfaat atas aset, atau (b) Grup tidak transferred control of the asset.
mengalihkan maupun tidak memiliki
secara substansial atas seluruh risiko dan
manfaat atas aset, tetapi telah
mengalihkan kendali atas aset.
Ketika Grup telah mengalihkan haknya untuk When the Group has transferred its rights to
menerima arus kas dari suatu aset atau telah receive cash flows from an asset or has
menandatangani kesepakatan ‘pass-through’, entered into a pass-through arrangement, it
Grup mengevaluasi jika, dan sejauh mana, evaluates if, and to what extent, it has retained
Grup masih mempertahankan risiko dan the risks and rewards of ownership. When it
manfaat atas kepemilikan aset. Ketika Grup has neither transferred nor retained
tidak mengalihkan maupun seluruh risiko dan substantially all of the risks and rewards of
manfaat atas aset dipertahankan secara the asset, nor transferred control of the asset,
substansial, maupun tidak mengalihkan the Group continues to recognize
kendali atas aset, Grup tetap mengakui aset the transferred asset to the extent of its
yang dialihkan sebesar keterlibatan continuing involvement. In that case, the Group
berkelanjutannya. Dalam kasus tersebut, Grup also recognizes an associated liability.
juga mengakui liabilitas terkait. Aset yang The transferred asset and the associated
dialihkan dan liabilitas terkait diukur dengan liability are measured on a basis that reflects
basis yang mencerminkan hak dan kewajiban the rights and obligations that the Group has
yang masih dipertahankan oleh Grup. retained.
Keterlibatan berkelanjutan dalam bentuk Continuing involvement that takes the form of
jaminan atas aset yang ditransfer, diukur pada a guarantee over the transferred asset is
nilai yang lebih rendah antara jumlah tercatat measured at the lower of the original carrying
awal aset dan jumlah maksimum imbalan yang amount of the asset and the maximum amount
dibutuhkan oleh Grup untuk membayar of consideration that the Group could be
kembali. required to repay.
35
Page 323
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penurunan nilai aset keuangan Impairment of financial assets
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for (“ECL”)
Ekspektasian (“KKE”) untuk semua instrumen for all debt instruments not held at FVTPL and
utang yang bukan diukur pada NWLR dan financial guarantee contracts. ECLs are based
kontrak jaminan keuangan. KKE ditentukan on the difference between the contractual cash
atas perbedaan antara arus kas kontraktual flows due in accordance with the contract and
menurut kontrak dan semua arus kas yang all the cash flows that the Group expects to
diharapkan akan diterima oleh Grup, yang receive, discounted at an approximation of the
didiskontokan dengan perkiraan SBE orisinal. original EIR. The expected cash flows include
Arus kas yang diharapkan mencakup setiap any cash flows from the sale of collateral held
arus kas dari penjualan agunan yang dimiliki or other credit enhancements that are integral
atau perbaikan kredit lainnya yang merupakan to the contractual terms.
bagian yang tidak terpisahkan dalam ketentuan
kontrak.
KKE diakui dalam dua tahap. Bila belum ECLs are recognized in two stages. When there
terdapat peningkatan risiko kredit signifikan have been no significant increases in credit
sejak pengakuan awal, KKE diakui untuk risks since initial recognition, ECLs are provided
kerugian kredit yang dihasilkan dari peristiwa for credit losses that result from default events
gagal bayar yang mungkin terjadi dalam jangka that are possible within the next 12-months
waktu 12 bulan ke depan (KKE 12 bulan). (a 12-month ECL). But, when there have been
Namun, bila telah terdapat peningkatan significant increases in credit risks since initial
signifikan risiko kredit sejak pengakuan awal, recognition, a loss allowance is recognized for
penyisihan kerugian diakui untuk kerugian credit losses expected over the remaining life of
kredit yang diperkirakan selama sisa umur aset, the asset, irrespective of timing of the default
tanpa mempertimbangkan waktu gagal bayar (a lifetime ECL).
(KKE sepanjang umurnya).
Karena piutang usaha dan piutang lain-lainnya Because its trade receivables and other
tidak memiliki komponen pembiayaan receivables do not contain significant financing
signifikan, Grup menerapkan pendekatan yang component, the Group applies a simplified
disederhanakan dalam perhitungan KKE. Oleh approach in calculating ECL. Therefore, the
karena itu, Grup tidak menelurusi perubahan Group does not track changes in credit risk, but
dalam risiko kredit, namun justru mengakui instead recognizes a loss allowance based on
penyisihan kerugian berdasarkan KKE lifetime ECL at each reporting date. The Group
sepanjang umurnya pada setiap tanggal established a provision matrix that is based on
pelaporan. Grup membentuk matriks provisi its historical credit loss experience, adjusted for
berdasarkan pengalaman kerugian kredit masa forward-looking factors specific to the debtors
lampau, disesuaikan dengan perkiraan masa and the economic environment.
depan (forward-looking) atas faktor yang
spesifik untuk debitur dan lingkungan ekonomi.
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset in default
ketika pembayaran kontraktual telah lewat when contractual payments are 90 days past
90 hari. Namun, dalam kasus tertentu, Grup due. However, in certain cases, the Group may
juga dapat mempertimbangkan aset keuangan also consider a financial asset to be in default
mengalami gagal bayar ketika informasi internal when internal or external information indicates
atau eksternal menunjukkan bahwa Grup tidak that the Group is unlikely to receive the
mungkin menerima jumlah kontraktual yang outstanding contractual amounts in full before
terutang secara penuh sebelum taking into account any credit enhancements
memperhitungkan setiap peningkatan kredit held by the Group. A financial asset is written
yang dimiliki oleh Grup. Aset keuangan off when there is no reasonable expectation of
dihapuskan jika tidak ada ekspektasi yang wajar recovering the contractual cash flows.
untuk memulihkan arus kas kontraktual.
36
Page 324
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Liabilitas Keuangan Financial Liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan recognition, as financial liabilities at FVTPL,
yang diukur pada NWLR, utang dan pinjaman loans and borrowings, or as derivatives
atau derivatif ditetapkan sebagai instrumen designated as hedging instruments in an
lindung nilai pada lindung nilai yang efektif, effective hedge, as appropriate.
sesuai dengan kondisinya.
Semua liabilitas keuangan diakui pada nilai All financial liabilities are recognized initially at
wajar saat pengakuan awal dan, dalam hal fair value and, in the case of loans and
liabilitas keuangan dilklasifikasi sebagai utang borrowings and payables, net of directly
dan pinjaman, diakui pada nilai wajar setelah attributable transaction costs.
dikurangi biaya transaksi yang dapat
diatribusikan secara langsung.
Liabilitas keuangan Grup meliputi utang bank The Group’s financial liabilities include short-
jangka pendek, utang usaha, utang lain-lain, term bank loans, trade payables, other
beban akrual, liabilitas imbalan kerja karyawan payables, accrued expenses, short-term
jangka pendek, utang bank jangka panjang, employee benefits liabilities, long-term bank
utang obligasi dan liabilitas sewa. loans, bonds payable and lease liabilities.
Pengukuran Selanjutnya Subsequent measurement
Pengukuran selanjutnya dari liabilitas keuangan The subsequent measurement of financial
ditentukan oleh klasifikasinya sebagai berikut: liabilities depends on their classification as
described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (Loans and
diamortisasi (Utang dan pinjaman) borrowings)
i) Utang dan Pinjaman Jangka Panjang yang i) Long-term Interest-bearing Loans and
Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan Subsequent to initial recognition, long-term
pinjaman jangka panjang yang berbunga interest-bearing loans and borrowings are
diukur pada biaya perolehan yang measured at amortized acquisition costs
diamortisasi dengan menggunakan using EIR method. At the reporting dates,
metode SBE. Pada tanggal pelaporan, accrued interest is recorded separately
biaya bunga yang masih harus dibayar from the associated borrowings within the
dicatat secara terpisah, dari pokok current liabilities section. Gains and losses
pinjaman terkait, dalam bagian liabilitas are recognized in the profit or loss when the
jangka pendek. Keuntungan dan kerugian liabilities are derecognized as well as
diakui pada laba rugi ketika liabilitas through the EIR amortization process.
dihentikan pengakuannya maupun melalui
proses amortisasi menggunakan metode
SBE.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto atau account any discount or premium on
premium atas akuisisi dan komisi atau acquisition and fees or costs that are an
biaya yang merupakan bagian tidak integral part of the EIR. The EIR
terpisahkan dari SBE. Amortisasi SBE amortization is included in finance costs in
dicatat sebagai beban keuangan pada laba the profit or loss.
rugi.
37
Page 325
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Instrumen Keuangan (lanjutan) m. Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
Pengukuran Selanjutnya (lanjutan) Subsequent measurement (continued)
Pengukuran selanjutnya dari liabilitas keuangan The subsequent measurement of financial
ditentukan oleh klasifikasinya sebagai berikut: liabilities depends on their classification as
(lanjutan) described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (Loans and
diamortisasi (Utang dan pinjaman) (lanjutan) borrowings) (continued)
ii) Utang dan Akrual ii) Payables and Accruals
Liabilitas untuk utang bank jangka pendek, Liabilities for short-term bank loans, trade
utang usaha, utang lain-lain, beban akrual payables, other payables, accrued
dan liabilitas imbalan kerja karyawan expenses and short-term employee
jangka pendek dinyatakan sebesar jumlah benefits liabilities are stated at carrying
tercatat (jumlah nosional), yang kurang amounts (notional amounts), which
lebih sebesar nilai wajarnya. approximate their fair value.
Penghentian pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when the
pengakuannya pada saat kewajiban yang obligation under the contract is discharged or
ditetapkan dalam kontrak berakhir atau cancelled or expires.
dibatalkan atau kedaluwarsa.
Ketika sebuah liabilitas keuangan ditukar When an existing financial liability is replaced by
dengan liabilitas keuangan lain dari pemberi another from the same lender on substantially
pinjaman yang sama atas persyaratan yang different terms, or the terms of an existing
secara substansial berbeda, atau bila liability are substantially modified, such an
persyaratan dari liabilitas keuangan tersebut exchange or modification is treated as
secara substansial dimodifikasi, pertukaran derecognition of the original liability and
atau modifikasi persyaratan tersebut dicatat recognition of a new liability, and the difference
sebagai penghentian pengakuan liabilitas in the respective carrying amounts is
keuangan orisinal dan pengakuan liabilitas recognized in the profit or loss.
keuangan baru, dan selisih antara nilai tercatat
masing-masing liabilitas keuangan tersebut
diakui pada laba rugi.
Saling hapus instrumen keuangan Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan disaling Financial assets and financial liabilities are
hapuskan dan nilai netonya disajikan dalam offset, and the net amount reported in the
laporan posisi keuangan konsolidasian jika, dan consolidated statement of financial position if,
hanya jika, terdapat hak secara hukum untuk and only if, there is a currently enforceable legal
melakukan saling hapus atas jumlah tercatat right to offset the recognized amounts and there
dari aset keuangan dan liabilitas keuangan is an intention to settle on a net basis, or to
tersebut dan terdapat intensi untuk realize the assets and settle the liabilities
menyelesaikan secara neto, atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
38
Page 326
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Provisi n. Provisions
Provisi diakui jika Grup memiliki kewajiban kini Provisions are recognized when the Group has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa lalu, where, as a result of a past event, it is probable
besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an
daya untuk menyelesaikan kewajiban outflow of resources embodying economic
kemungkinan besar tidak terjadi, maka provisi benefits will be required to settle the obligation,
dibatalkan. the provision is reversed.
o. Sewa o. Leases
Grup menilai pada saat insepsi kontrak apabila The Group assesses at contract inception
kontrak tersebut adalah, atau mengandung, whether a contract is, or contains, a lease. That
sewa. Yaitu, bila kontrak tersebut memberikan is, if the contract conveys the right to control the
hak untuk mengendalikan penggunaan aset use of an identified asset for a period of time in
identifikasian selama suatu jangka waktu untuk exchange for consideration.
dipertukarkan dengan imbalan.
Grup sebagai penyewa Group as a lessee
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, kecuali measurement approach for all leases, except
untuk sewa jangka-pendek dan sewa yang aset for short-term leases and leases of low-value
pendasarnya bernilai-rendah. Grup mengakui assets. The Group recognizes lease liabilities to
liabilitas sewa untuk melakukan pembayaran make lease payments and right-of-use assets
sewa dan aset hak-guna yang mewakili hak representing the right to use the underlying
untuk menggunakan aset pendasar. assets.
i) Aset hak-guna i) Right-of-use assets
Grup mengakui aset hak-guna pada The Group recognizes right-of-use assets
tanggal permulaan sewa (yaitu tanggal at the commencement date of the lease
aset pendasar tersedia untuk digunakan). (i.e., the date the underlying asset is
Aset hak-guna diukur pada harga available for use). Right-of-use assets are
perolehan, dikurangi akumulasi measured at cost, less any accumulated
penyusutan dan penurunan nilai, serta depreciation and impairment losses, and
disesuaikan dengan pengukuran kembali adjusted for any remeasurement of lease
liabilitas sewa. Biaya perolehan aset hak- liabilities. The cost of right-of-use assets
guna mencakup jumlah liabilitas sewa yang includes the amount of lease liabilities
diakui, biaya langsung awal yang terjadi, recognized, initial direct costs incurred,
dan pembayaran sewa yang dilakukan and lease payments made at or before the
pada atau sebelum tanggal permulaan commencement date less any lease
dikurangi setiap insentif sewa yang incentives received. Right-of-use assets
diterima. Aset hak-guna disusutkan are depreciated on a straight-line basis
dengan metode garis lurus selama masa over the lease term.
sewa.
39
Page 327
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Sewa (lanjutan) o. Leases (continued)
Grup sebagai penyewa (lanjutan) Group as a lessee (continued)
i) Aset hak-guna (lanjutan) i) Right-of-use assets (continued)
Jika kepemilikan aset pendasar sewa beralih ke If ownership of the leased asset transfers to the
Grup pada akhir masa sewa atau biaya Group at the end of the lease term or the cost
perolehan aset hak-guna merefleksikan Grup reflects the exercise of a purchase option,
akan mengeksekusi opsi beli, maka penyusutan depreciation is calculated using the estimated
aset hak-guna dihitung menggunakan estimasi useful life of the asset.
masa manfaat aset.
ii) Liabilitas sewa ii) Lease liabilities
Pada tanggal permulaan sewa, Grup mengakui At the commencement date of the lease, the
liabilitas sewa yang diukur pada nilai kini Group recognizes lease liabilities measured at
pembayaran sewa yang harus dilakukan the present value of lease payments to be made
selama masa sewa. over the lease term.
Pembayaran sewa juga mencakup harga The lease payments also include the exercise
pelaksanaan dari opsi beli yang secara wajar price of a purchase option reasonably certain to
pasti dilaksanakan oleh Grup dan pembayaran be exercised by the Group and payments of
pinalti untuk mengakhiri sewa, jika masa sewa penalties for terminating the lease, if the lease
merefleksikan adanya opsi dapat mengakhiri term reflects exercising the option to terminate.
sewa. Pembayaran sewa variabel yang tidak Variable lease payments that do not depend on
bergantung pada indeks atau tarif diakui an index or a rate are recognized as expenses
sebagai beban pada periode terjadinya in the period in which the event or condition that
peristiwa atau kondisi yang memicu terjadinya triggers the payment occurs.
pembayaran tersebut.
Dalam menghitung nilai kini pembayaran sewa, In calculating the present value of lease
Grup menggunakan Suku Bunga Pinjaman payments, the Group uses its Incremental
Inkremental (“SBPI”) pada tanggal permulaan Borrowing Rate (“IBR”) at the lease
sewa karena suku bunga implisit dalam sewa commencement date because the interest rate
tidak dapat langsung ditentukan. Setelah implicit in the lease is not readily determinable.
tanggal permulaan, jumlah kewajiban sewa After the commencement date, the amount of
ditingkatkan untuk mencerminkan akresi bunga lease liabilities is increased to reflect the
(atas efek diskonto) dan dikurangi untuk accretion of interest and reduced for the lease
pembayaran sewa yang dilakukan. Selain itu, payments made. In addition, the carrying
nilai tercatat liabilitas sewa diukur kembali jika amount of lease liabilities is remeasured if there
terdapat modifikasi, perubahan masa sewa, is a modification, a change in the lease term, a
perubahan pembayaran sewa, atau perubahan change in the lease payments or a change in
penilaian atas opsi untuk membeli aset the assessment of an option to purchase the
pendasar. underlying asset.
iii) Sewa jangka pendek dan sewa aset iii) Short-term leases and leases of low-value
bernilai rendah assets
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek untuk sewa yang jangka recognition exemption to its short-term leases
waktu sewanya pendek (yaitu, sewa yang (i.e., those leases that have a lease term of 12
memiliki jangka waktu sewa 12 bulan atau months or less from the commencement date
kurang dari tanggal permulaan dan tidak and do not contain a purchase option). The
memiliki opsi beli). Grup juga menerapkan Group also applies the lease of low-value
pengecualian pengakuan sewa dengan aset assets recognition exemption to leases that are
bernilai rendah untuk sewa yang aset considered to be low value. Lease payments on
pendasarnya dianggap bernilai rendah. short-term leases and leases of low-value
Pembayaran sewa untuk sewa jangka pendek underlying assets are recognized as expense
dan sewa dari aset bernilai rendah diakui on a straight-line basis over the lease term.
sebagai beban dengan metode garis lurus
selama masa sewa.
40
Page 328
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Pendapatan dari Kontrak dengan Pelanggan p. Revenue from Contracts with Customers
dan Pengakuan Beban and Recognition of Expenses
Grup telah mengadopsi PSAK 115 The Group has adopted PSAK 115 “Revenue
“Pendapatan dari Kontrak dengan Pelanggan” from Contracts with Customers” which requires
yang mensyaratkan pengakuan pendapatan revenue recognition to fulfill 5 (five) steps of
untuk memenuhi 5 (lima) langkah penilaian assessment as follows:
sebagai berikut:
1. Mengidentifikasi kontrak dengan 1. Identify contract(s) with a customer.
pelanggan.
2. Mengidentifikasi kewajiban pelaksanaan 2. Identify the performance obligations in the
atas kontrak. Kewajiban pelaksanaan contract. Performance obligations are
adalah perjanjian dalam sebuah kontrak promises in a contract to transfer to a
untuk mentransfer barang atau jasa yang customer goods or services that are
berbeda kepada pelanggan. distinct.
3. Menentukan harga transaksi, setelah 3. Determine the transaction price, net of
dikurangi diskon, retur, insentif penjualan discounts, returns, sales incentives and
dan pajak pertambahan nilai, dimana value added tax, which an entity expects to
entitas berhak sebagai imbalan atas be entitled in exchange for transferring the
transfer barang atau jasa kepada promised goods or services to a customer.
pelanggan.
4. Mengalokasikan harga transaksi pada 4. Allocate the transaction price to each
setiap kewajiban pelaksanaan dengan performance obligation on the basis of the
basis harga jual berdiri sendiri relatif pada relative stand-alone selling prices of each
setiap barang atau jasa yang berbeda distinct goods or services promised in the
yang dijanjikan di dalam kontrak. Jika hal contract. When these are not directly
ini tidak dapat diamati secara langsung, observable, the relative standalone selling
harga jual berdiri sendiri relatif diestimasi price are estimated based on expected
berdasarkan biaya yang diharapkan cost plus margin.
ditambah margin.
5. Mengakui pendapatan ketika kewajiban 5. Recognize revenue when performance
pelaksanaan telah terpenuhi dengan obligation is satisfied by transferring a
mentransfer barang atau jasa yang promised goods or services to a customer
dijanjikan kepada pelanggan (di mana (which is when the customer obtains
adalah ketika pelanggan mendapatkan control of those goods or services).
kontrol atas barang atau jasa tersebut).
Pendapatan diakui ketika Grup memenuhi Revenue is recognized when the Group
kewajiban pelaksanaan dengan mentransfer satisfies a performance obligation by
barang atau jasa yang dijanjikan kepada transfering a promised good or service to the
pelanggan, di mana adalah ketika pelanggan customer, which is when the customer obtains
medapatkan kontrol atas barang atau jasa control of the good or service. A performance
tersebut. Kewajiban pelaksanaan dapat obligation may be satisfied at a point in time or
terpenuhi pada suatu waktu atau seiring waktu. over time. The amount of revenue recognized
Jumlah pendapatan yang diakui adalah jumlah is the amount allocated to the satisfied
yang dialokasikan untuk memenuhi kewajiban performance obligation.
pelaksanaan.
Jika pelanggan membayar imbalan sebelum If a customer pays consideration before the
Grup mengalihkan barang atau jasa kepada Group transfers goods or services to the
pelanggan, liabilitas kontrak diakui pada saat customer, a contract liability is recognized when
pembayaran dilakukan atau pembayaran the payment is made or the payment is due
imbalan jatuh tempo (mana yang lebih awal). (whichever is earlier). Contract liabilities are
Liabilitas kontrak diakui sebagai pendapatan recognized as revenue when the Group
pada saat Grup telah memenuhi apa yang performs under the contract.
harus dilaksanakan sesuai kontrak.
41
Page 329
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Pendapatan dari Kontrak dengan Pelanggan p. Revenue from Contracts with Customers
dan Pengakuan Beban (lanjutan) and Recognition of Expenses (continued)
Beban diakui pada saat terjadinya (asas Expenses are recognized when they are
akrual). incurred (accrual basis).
q. Perpajakan q. Taxation
Pajak Penghasilan Kini Current Income Tax
Aset dan liabilitas pajak kini untuk periode Current income tax assets and liabilities for the
berjalan diukur sebesar jumlah yang current period are measured at the amount
diharapkan dapat direstitusi dari atau expected to be recovered from or paid to the
dibayarkan kepada otoritas perpajakan. Tarif taxation authority. The tax rates and tax laws
pajak dan peraturan pajak yang digunakan used to compute the amount are those that
untuk menghitung jumlah tersebut adalah yang have been enacted or substantively enacted as
telah berlaku atau secara substantif telah at the reporting date in the countries where the
berlaku pada tanggal pelaporan di negara Group operates and generates taxable income.
tempat Grup beroperasi dan menghasilkan
pendapatan kena pajak.
Bunga dan denda disajikan sebagai bagian dari Interests and penalties are presented as part of
penghasilan atau beban operasi lain karena other operating income or expenses since they
tidak dianggap sebagai bagian dari beban pajak are not considered as part of the income tax
penghasilan. Pajak penghasilan kini terkait expense. Current income tax relating to items
dengan pos-pos yang diakui secara langsung di recognized directly in equity is recognized in
ekuitas diakui dalam ekuitas dan bukan dalam equity and not in the statement of profit or loss.
laporan laba rugi. Manajemen secara berkala Management periodically evaluates positions
mengevaluasi posisi yang diambil dalam Surat taken in the tax returns with respect to
Pemberitahuan Tahunan (SPT) sehubungan situations in which applicable tax regulations
dengan situasi di mana peraturan perpajakan are subject to interpretation and establishes
yang berlaku tunduk pada interpretasi dan provisions where appropriate.
menetapkan ketentuan yang sesuai.
Sebagai tanggapan terhadap penerapan In response to the implementation of the
kerangka Pilar 2 Organisasi untuk Kerja Sama Organization for Economic Co-operation and
dan Pembangunan Ekonomi (Organization for Development (“OECD”) Pillar 2 framework rule
Economic Co-operation and Development atau (“Pillar 2”), on December 31, 2024, Indonesian
"OECD"), pada tanggal 31 Desember 2024, Government implemented Pillar 2 framework
Pemerintah Indonesia menetapkan aturan through Ministry of Finance Regulation
kerangka Pilar 2 (Pillar 2”) melalui Peraturan No. 136/2024 (PMK 136/2024). The Pillar 2
Menteri Keuangan No. 136/2024 (PMK model rules as implemented under PMK
136/2024). Pilar 2 sesuai PMK 136/2024 akan 136/2024 will take effect for fiscal years
berlaku untuk tahun fiskal yang dimulai pada beginning on or after January 1, 2025. For the
atau setelah tanggal 1 Januari 2025. Untuk year ended December 31, 2025, the Group has
tahun yang berakhir pada 31 Desember 2025, applied amendments to PSAK 212: Income
Grup telah menerapkan amandemen PSAK Taxes, which provide mandatory temporary
212: Pajak Penghasilan, yang memberikan exception from recognizing or disclosing
pengecualian wajib sementara dari pengakuan deferred taxes related to Pillar 2. PMK
atau pengungkapan pajak tangguhan terkait 136/2024 applies new taxing mechanisms
Pilar 2. PMK 136/2024 menerapkan mekanisme under which a Multinational Enterprises
perpajakan baru yang mensyaratkan (“MNE”) should pay a top-up tax in a jurisdiction
Perusahaan Multinasional ("PMN") untuk whenever their effective tax rate, determined on
membayar pajak tambahan pada yurisdiksi a jurisdictional basis under the Pillar 2, is below
tertentu ketika tarif pajak efektif yang ditentukan a 15% minimum rate.
per yurisdiksi menurut Pilar 2 lebih rendah dari
tarif minimum 15%.
42
Page 330
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Perpajakan (lanjutan) q. Taxation (continued)
Pajak Penghasilan Kini (lanjutan) Current Income Tax (continued)
Untuk tahun yang berakhir pada 31 Desember For the year ended December 31, 2025, the
2025, Grup tidak masuk dalam lingkup Pilar 2 Group is not within the scope of Pillar 2 as the
karena tidak memenuhi kriteria yang ditetapkan criteria set forth in PMK 136/2024 have not
dalam PMK 136/2024. been met.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability
metode liabilitas atas perbedaan temporer pada method on temporary differences at the
tanggal pelaporan antara dasar pengenaan reporting date between the tax bases of assets
pajak dari aset dan liabilitas dan jumlah and liabilities and their carrying amounts for
tercatatnya untuk tujuan pelaporan keuangan financial reporting purposes at the reporting
pada tanggal pelaporan. date.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer yang kena pajak, kecuali: taxable temporary differences, except:
i) liabilitas pajak tangguhan yang terjadi dari i) where the deferred tax liability arises from
pengakuan awal goodwill atau dari aset the initial recognition of goodwill or of an
atau liabilitas dari transaksi yang bukan asset or liability in a transaction that is not a
transaksi kombinasi bisnis, dan pada business combination and, at the time of the
waktu transaksi tidak mempengaruhi laba transaction, affects neither the accounting
akuntansi dan laba kena pajak/rugi pajak; profit nor taxable profit or loss; and
dan
ii) in respect of taxable temporary differences
ii) dari perbedaan temporer kena pajak atas associated with investments in subsidiaries,
investasi pada entitas anak, yang saat when the timing of the reversal of the
pembalikannya dapat dikendalikan dan temporary differences can be controlled
besar kemungkinannya bahwa beda and it is probable that the temporary
temporer itu tidak akan dibalik dalam differences will not reverse in the
waktu dekat. foreseeable future.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi pajak belum dikompensasi, forward of unused tax losses, to the extent that
bila kemungkinan besar laba kena pajak akan it is probable that taxable profits will be
tersedia sehingga perbedaan temporer dapat available against which deductible temporary
dikurangkan tersebut, dan rugi pajak belum differences, and the carry forward of unused tax
dikompensasi, dapat dimanfaatkan, kecuali: losses can be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability
bisnis dan tidak mempengaruhi laba in a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam probable that the temporary differences will
waktu dekat dan laba kena pajak dapat
reverse in the foreseeable future and
dikompensasi dengan beda temporer
taxable profit will be available against which
tersebut.
the temporary differences can be utilized.
43
Page 331
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Perpajakan (lanjutan) q. Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak the extent that it is no longer probable that
memadai untuk mengkompensasi sebagian sufficient taxable profit will be available to allow
atau semua manfaat aset pajak tangguhan. all or part of the benefit of that deferred tax
Aset pajak tangguhan yang tidak diakui ditinjau asset to be utilized. Unrecognized deferred tax
ulang pada setiap tanggal pelaporan dan akan assets are reassessed at each reporting date
diakui apabila besar kemungkinan bahwa laba and are recognized to the extent that it has
kena pajak pada masa yang akan datang akan become probable that future taxable profit will
tersedia untuk pemulihannya. allow the deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply to the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that
berdasarkan tarif pajak dan peraturan pajak have been enacted or substantively enacted as
yang telah berlaku atau yang secara substantif at the reporting date.
telah berlaku pada tanggal pelaporan.
Pajak tangguhan terkait dengan pos-pos yang Deferred tax relating to items recognized
diakui di luar laba rugi diakui di luar laba rugi. outside profit or loss is recognized outside profit
Item pajak tangguhan diakui sesuai dengan or loss. Deferred tax items are recognized in
transaksi yang mendasarinya baik di PKL correlation to the underlying transaction either
maupun secara langsung di ekuitas. in OCI or directly in equity.
Manfaat pajak yang diperoleh sebagai bagian Tax benefits acquired as part of a business
dari kombinasi bisnis, tetapi tidak memenuhi combination, but not satisfying the criteria for
kriteria untuk pengakuan terpisah pada tanggal separate recognition at that date, are recogn
tersebut, diakui selanjutnya jika informasi baru ised subsequently if new information about
tentang fakta dan keadaan berubah. facts and circumstances change. The
Penyesuaian tersebut diperlakukan sebagai adjustment is either treated as a reduction in
pengurangan goodwill (selama tidak melebihi goodwill (as long as it does not exceed
goodwill) jika terjadi selama periode goodwill) if it was incurred during the
pengukuran atau diakui dalam laba rugi. measurement period or recognized in profit or
loss.
Grup melakukan saling hapus aset pajak The Group offsets deferred tax assets and
tangguhan dan liabilitas pajak tangguhan jika deferred tax liabilities if and only if it has a
dan hanya jika memiliki hak yang berkekuatan legally enforceable right to set off current tax
hukum untuk saling hapus aset pajak kini dan assets and current tax liabilities and the
liabilitas pajak kini dan aset pajak tangguhan deferred tax assets and deferred tax liabilities
dan liabilitas pajak tangguhan terkait dengan relate to income taxes levied by the same
pajak penghasilan yang dikenakan oleh otoritas taxation authority on either the same taxable
perpajakan yang sama atas baik entitas kena entity or different taxable entities which intend
pajak yang sama atau entitas kena pajak yang either to settle current tax liabilities and assets
berbeda yang bermaksud untuk menyelesaikan on a net basis, or to realise the assets and settle
liabilitas dan aset pajak kini secara neto, atau the liabilities simultaneously, in each future
untuk merealisasikan aset dan menyelesaikan period in which significant amounts of deferred
liabilitas secara bersamaan, pada setiap tax liabilities or assets are expected to be
periode masa depan di mana jumlah liabilitas settled or recovered.
atau aset pajak tangguhan yang signifikan
diharapkan untuk diselesaikan atau dipulihkan.
44
Page 332
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Perpajakan (lanjutan) q. Taxation (continued)
Pajak Pertambahan Nilai (”PPN”) Value Added Tax (“VAT”)
Pendapatan, beban-beban dan aset-aset diakui Revenue, expenses and assets are recognized
neto atas jumlah PPN kecuali: net of the amount of VAT except:
PPN yang muncul dari pembelian aset atau When the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan oleh kantor assets or services is not recoverable from
pajak, yang dalam hal ini PPN diakui the taxation authority, in which case the
sebagai bagian dari biaya perolehan aset VAT is recognized as part of the cost of
atau sebagai bagian dari item beban-beban acquisition of the asset or as part of the
yang diterapkan; dan expense item as applicable; and
Piutang dan utang yang disajikan termasuk Receivables and payables are stated with
dengan jumlah PPN. the amount of VAT included.
Jumlah PPN neto yang terpulihkan dari, atau The net amount of VAT recoverable from, or
terutang kepada, kantor pajak termasuk payable to, the taxation authorities is included as
sebagai bagian dari piutang atau utang pada part of receivables or payables in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, In accordance with the tax regulation in
pajak final dikenakan atas nilai bruto transaksi, Indonesia, final tax is applied to the gross value
dan tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pelaku transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 212.
diatur oleh PSAK 212.
r. Liabilitas Imbalan Kerja Karyawan r. Employee Benefits Liabilities
Grup mencatat penyisihan atas liabilitas The Group provides provisions for employees
imbalan kerja karyawan untuk memenuhi benefit liabilities in order to meet the minimum
imbalan minimum yang harus dibayar kepada benefits required to be paid to the qualified
karyawan-karyawan sesuai dengan Perjanjian employees under Collective Labor Agreement
Kerja Bersama dan Peraturan Pemerintah and Government Regulation in Lieu of Law No.
Pengganti Undang-undang tentang Cipta Kerja 2/2022 (the “Cipta Kerja Law”, (UUCK)). The
No. 2/2022 (“UU Cipta Kerja”, (UUCK)). said additional provisions are estimated using
Penyisihan tambahan tersebut diestimasi actuarial calculations using the “Projected Unit
dengan menggunakan perhitungan aktuarial Credit” method.
metode “Projected Unit Credit”.
Pengukuran kembali, terdiri atas keuntungan Re-measurements, comprising of actuarial
dan kerugian aktuarial, segera diakui pada gains and losses, are recognized immediately
laporan posisi keuangan konsolidasian in the consolidated statement of financial
dengan pengaruh langsung didebit atau position with a corresponding debit or credit to
dikreditkan kepada saldo laba melalui PKL retained earnings through OCI in the period in
pada periode terjadinya. Pengukuran kembali which they occur. Re-measurements are not
tidak direklasifikasi ke laba rugi pada periode reclassified to profit or loss in subsequent
berikutnya. periods.
Biaya jasa lalu harus diakui sebagai beban Past service costs are recognized in profit or
pada saat yang lebih awal antara: loss at the earlier between:
i) ketika program amandemen atau i) the date of the plan amendment or
kurtailmen terjadi; dan curtailment, and
ii) ketika entitas mengakui biaya ii) the date the Group recognizes related
restrukturisasi atau imbalan terminasi restructuring costs.
terkait.
45
Page 333
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Liabilitas Imbalan Kerja Karyawan (lanjutan) r. Employee Benefits Liabilities (continued)
Bunga neto dihitung dengan menerapkan Net interest is calculated by applying the
tingkat diskonto yang digunakan terhadap discount rate to the net defined employee
liabilitas imbalan kerja karyawan. Grup benefits liability. The Group recognizes the
mengakui perubahan berikut pada kewajiban following changes in the net defined benefit
obligasi neto pada akun “Beban Umum dan obligation under “General and Administrative
Administrasi” pada laporan laba rugi dan Expenses” as appropriate in the consolidated
penghasilan komprehensif lain konsolidasian: statement of profit or loss and other
Biaya jasa terdiri atas biaya jasa kini, biaya comprehensive income:
jasa lalu, keuntungan atau kerugian atas Service costs comprising current service
penyelesaian (curtailment) tidak rutin; dan costs, past-service costs, gains or losses on
curtailments and non-routine settlements;
Beban atau penghasilan bunga neto. and
Net interest expense or income.
Pengukuran kembali atas liabilitas (aset) Re-measurement of the net defined benefit
imbalan pasti neto yang diakui sebagai liability (asset) recognized in other
penghasilan komprehensif lain tidak comprehensive income will not be reclassified
direklasifikasi ke laba rugi pada periode to profit or loss in the next periods.
berikutnya.
s. Informasi Segmen s. Segment Information
Untuk tujuan manajemen, Grup dibagi menjadi For management purposes, the Group is
dua segmen operasi berdasarkan produk dan organized into two operating segments based
jasa yang dikelola secara independen oleh on their products and services which are
masing-masing pengelola segmen yang independently managed by the respective
bertanggung jawab atas kinerja dari masing- segment managers responsible for the
masing segmen. Para pengelola segmen performance of the respective segments under
melaporkan secara langsung kepada their charge. The segment managers report
manajemen Perusahaan yang secara teratur directly to the management who regularly
mengkaji laba segmen sebagai dasar untuk review the segment results in order to allocate
mengalokasikan sumber daya ke masing- resources to the segments and to assess the
masing segmen dan untuk menilai kinerja segment performance.
segmen.
Pengungkapan tambahan pada masing-masing Additional disclosures on each of these
segmen terdapat dalam Catatan 30, termasuk segments are shown in Note 30, including the
faktor yang digunakan untuk mengidentifikasi factors used to identify the reportable segments
segmen yang dilaporkan dan dasar pengukuran and the measurement basis of segment
informasi segmen. information.
t. Laba Per Saham t. Earnings Per Share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully
periode yang bersangkutan. paid shares during the period.
Perusahaan tidak mempunyai efek berpotensi The Company has no outstanding dilutive
saham biasa yang bersifat dilutif pada tanggal potential ordinary shares as of
31 Desember 2025. December 31, 2025.
46
Page 334
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Biaya Emisi Penerbitan Saham dan Obligasi u. Shares and Bonds Issuance Costs
Biaya-biaya yang terjadi sehubungan dengan Costs related to the public offerings of shares
penawaran saham kepada masyarakat are deducted from the proceeds and presented
dikurangkan langsung dari hasil emisi dan as a deduction of “Additional Paid-in Capital -
disajikan sebagai pengurang pada akun Net” account, under equity section in the
“Tambahan Modal Disetor - Neto” sebagai consolidated statement of financial position.
bagian dari ekuitas pada laporan posisi
keuangan konsolidasian.
Biaya emisi obligasi dikurangkan dari hasil Bonds issuance costs are directly deducted
penerbitan obligasi dalam laporan posisi from the issue proceeds in the consolidated
keuangan konsolidasian sebagai diskonto dan statement of financial position as a discount
diamortisasi menggunakan metode SBE and are amortized using the EIR method over
selama jangka waktu obligasi. Biaya emisi the period of the bonds. Issuance costs of
obligasi wajib tukar dicatat sebagai pengurang mandatory convertible bond are accounted for
modal. as a deduction from equity.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated
mengharuskan manajemen untuk membuat financial statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
mempengaruhi jumlah yang dilaporkan dari the reported amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, dan assets and liabilities, and the disclosures of
pengungkapan atas liabilitas kontinjensi, pada akhir contingent liabilities, at the end of the reporting
periode pelaporan. periods.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future periods.
berikutnya.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Grup in the process of applying the Group’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan amounts recognized in the consolidated financial
konsolidasian: statements:
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan pajak Uncertainties exist with respect to the interpretation
yang kompleks, perubahan peraturan pajak dan of complex tax regulations, changes in tax laws, and
jumlah dan timbulnya penghasilan kena pajak di the amount and timing of future taxable income,
masa depan, dapat menyebabkan penyesuaian di could necessitate future adjustments to tax income
masa depan atas penghasilan dan beban pajak and expense already recorded.
yang telah dicatat.
47
Page 335
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (continued)
Perpajakan (lanjutan) Taxes (continued)
Pertimbangan juga dilakukan dalam menentukan Judgment is also involved in determining the
penyisihan atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the ultimate
pajak akhirnya adalah tidak pasti sepanjang tax determination is uncertain during the ordinary
kegiatan usaha normal. course of business.
Grup mengakui liabilitas atas pajak penghasilan The Group recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. whether additional corporate income tax will be due.
Taksiran Tagihan Pajak Penghasilan Claims for Tax Refund
Berdasarkan peraturan perpajakan yang berlaku Based on the tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded under
jumlah yang tercatat dalam akun di atas dapat the above account are recoverable and refundable
dipulihkan dan dikembalikan oleh Kantor Pajak. by the Tax Office.
Opsi pembaruan dan penghentian dalam kontrak - Lease term of contracts with renewal and
Grup sebagai penyewa termination options - the Group as lessee
Grup menentukan masa sewa sesuai masa sewa The Group determines the lease term as the non-
yang tidak dapat terbatalkan, ditambah dengan cancellable term of the lease, together with any
setiap periode yang dicakup oleh opsi untuk periods covered by an option to extend the lease if
memperpanjang sewa jika cukup pasti untuk it is reasonably certain to be exercised, or any
mengeksekusi, atau setiap periode yang dicakup periods covered by an option to terminate the lease,
oleh opsi untuk menghentikan sewa, jika cukup pasti if it is reasonably certain not to be exercised.
untuk tidak mengeksekusi opsi tersebut.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan terminasi. Grup extension and termination options. The Group
menerapkan pertimbangan dalam mengevaluasi applies judgement in evaluating whether it is
apakah secara wajar akan menggunakan opsi untuk reasonably certain to exercise the option to renew
memperbarui atau mengakhiri sewa. Grup or terminate the lease or not. The Group considers
mempertimbangkan semua faktor relevan yang all relevant factors that create an economic
membentuk insentif ekonomi untuk melakukan incentive for them to exercise either the renewal or
pembaruan atau penghentian. Setelah tanggal termination. After the commencement date, the
permulaan, Grup menilai kembali masa sewa jika Group reassesses the lease term if there is a
terdapat peristiwa atau perubahan signifikan yang significant event or change in circumstances that is
berada dalam kendalinya dan mempengaruhi within its control and affects its ability to exercise or
kemampuannya untuk menjalankan atau tidak not to exercise the option to renew or to terminate.
menggunakan opsi untuk memperbarui atau untuk
mengakhiri.
48
Page 336
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi Estimation and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal pelaporan other key sources of uncertainty of estimation at the
yang memiliki risiko signifikan bagi penyesuaian reporting date that have a significant risk of causing
yang material terhadap nilai tercatat aset dan material adjustments to the carrying amounts of
liabilitas untuk tahun berikutnya diungkapkan di assets and liabilities within the next financial year
bawah ini. Grup mendasarkan asumsi dan estimasi are disclosed below. The Group based its
pada parameter yang tersedia pada saat laporan assumptions and estimates on parameters available
keuangan konsolidasian disusun. Asumsi dan when the consolidated financial statements were
situasi mengenai perkembangan masa depan prepared. Existing circumstances and assumptions
mungkin berubah akibat perubahan pasar atau about future developments may change due to
situasi di luar kendali Grup. Perubahan tersebut market changes or circumstances arising beyond
dicerminkan dalam asumsi terkait pada saat the control of the Group. Such changes are reflected
terjadinya. in the assumptions when they occur.
Penyisihan atas Penurunan Nilai Piutang Usaha Allowance for Impairment of Trade Receivables
Grup menetapkan estimasi penyisihan penurunan The Group estimates impairment allowance for
nilai piutang usaha menggunakan pendekatan yang trade receivables using simplified approach of ECL.
disederhanakan dari KKE. Matriks provisi digunakan A provision matrix is used to determine ECL for
untuk menghitung KKE untuk piutang usaha dan trade and other receivables, where the provision
lain-lain. Tarif provisi didasarkan pada hari rates are based on days past due for groupings of
tunggakan untuk pengelompokan berbagai segmen various customer segments that have similar loss
pelanggan yang memiliki pola kerugian serupa. patterns.
Matriks provisi awalnya didasarkan pada riwayat The provision matrix is initially based on the
tingkat kerugian pelanggan. Grup akan melakukan customers historical observed loss rates. The
penyesuaian pengalaman kerugian historis dengan Group will adjust the historical observed loss
informasi berwawasan ke depan. Misalnya, jika experience with forward-looking information. For
prakiraan kondisi ekonomi yang terkait erat dengan instance, if forecast economic conditions closely
riwayat tingkat kerugian diperkirakan akan related to the historical observed loss are expected
memburuk pada tahun berikutnya yang dapat to deteriorate over the next year which can lead to
menyebabkan peningkatan jumlah gagal bayar pada an increased number of defaults in the sectors
sektor-sektor pelanggan beroperasi, riwayat tingkat where customers are operating, the historical losses
kerugian disesuaikan. Pada setiap tanggal are adjusted accordingly. At every reporting date,
pelaporan, riwayat tingkat gagal bayar yang diamati the historical observed loss rates are updated and
diperbarui dan perubahan dalam estimasi changes in the forward-looking estimates are
berwawasan ke depan dianalisis. analyzed.
Evaluasi atas korelasi antara tingkat gagal bayar The assessment of the correlation between
yang diamati secara historis, prakiraan kondisi historical observed loss rates, forecast economic
ekonomi dan KKE, adalah estmasi signifikan. conditions and ECLs, is a significant estimate. The
Jumlah KKE sensitif terhadap perubahan keadaan amount of ECLs is sensitive to changes in
dan prakiraan kondisi ekonomi. Kerugian kredit circumstances and of forecast economic conditions.
historis Grup dan perkiraan kondisi ekonomi The Group’s historical observed loss rate and
mungkin tidak mewakili tingkat gagal bayar forecast of economic conditions may not be
pelanggan aktual di masa depan. representative of customer’s actual default in the
future.
Penjelasan lebih lanjut diungkapkan dalam Further details are disclosed in Note 5.
Catatan 5.
49
Page 337
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimation and Assumptions (continued)
Penyisihan Penurunan Nilai Pasar dan Keusangan Allowance for Decline in Market Values and
Persediaan Obsolescence of Inventories
Penyisihan penurunan nilai pasar dan keusangan Allowance for decline in market values and
persediaan diestimasi berdasarkan fakta dan obsolescence of inventories is estimated based on
keadaan yang tersedia, termasuk namun tidak the best available facts and circumstances,
terbatas kepada, kondisi fisik persediaan yang including but not limited to, the inventories’ own
dimiliki, harga jual pasar, estimasi biaya physical conditions, their market selling prices,
penyelesaian dan estimasi biaya yang timbul untuk estimated costs of completion and estimated costs
penjualan. Penyisihan dievaluasi kembali dan to sell. The provisions are re-evaluated and adjusted
disesuaikan jika terdapat tambahan informasi yang as additional information received affects the
mempengaruhi total yang diestimasi. Penjelasan amount estimated. Further details are disclosed in
lebih lanjut diungkapkan dalam Catatan 7. Note 7.
Penyusutan Aset Tetap Depreciation of Fixed Assets
Aset tetap disusutkan dan diamortisasi dengan Fixed assets are depreciated using the straight-line
menggunakan metode garis lurus dan saldo and declining balance method based on estimated
menurun berdasarkan taksiran masa manfaat useful lives of the related assets ranging from 4 to
ekonomis dari aset yang bersangkutan berkisar 40 years, respectively, a range that is generally
antara 4 hingga 40 tahun, suatu kisaran yang thought of in similar industries. Changes in the
umumnya digunakan dalam industri sejenis. pattern of usage and the level of technological
Perubahan dalam pola pemakaian dan tingkat development could impact the economic useful lives
perkembangan teknologi dapat mempengaruhi and residual values of fixed assets estimated useful
masa manfaat ekonomis serta nilai residu dari aset lives. Therefore future depreciation charges are
tetap. Oleh karena itu, biaya penyusutan masa likely to be changed. Further details are disclosed in
depan memiliki kemungkinan untuk diubah. Note 11.
Penjelasan lebih lanjut diungkapkan dalam
Catatan 11.
Amortisasi aset takberwujud Amortization of intangible assets
Biaya perolehan aset takberwujud diamortisasi The costs of intangible assets are amortized on a
dengan menggunakan metode garis lurus straight-line method over their estimated economic
berdasarkan estimasi masa manfaat ekonomisnya. useful lives.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh rugi fiskal Deferred tax assets are recognized for all unused
yang belum digunakan sepanjang besar tax losses to the extent that it is probable that
kemungkinannya bahwa penghasilan kena pajak taxable profit will be available against which the
akan tersedia sehingga rugi fiskal tersebut dapat losses can be utilized. Significant management
digunakan. Estimasi signifikan digunakan oleh estimates are required to determine the amount of
manajemen dalam menentukan jumlah aset pajak deferred tax assets that can be recognized, based
tangguhan yang dapat diakui, berdasarkan saat upon the likely timing and the level of future taxable
penggunaan dan tingkat penghasilan kena pajak profits together with future tax planning strategies.
dan strategi perencanaan pajak masa depan. Further details are disclosed in Note 29.
Penjelasan lebih lanjut diungkapkan dalam
Catatan 29.
50
Page 338
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimation and Assumptions (continued)
Liabilitas Imbalan Kerja Karyawan Employee Benefits Liabilities
Pengukuran liabilitas imbalan kerja karyawan Grup The measurement of the Group’s employee benefits
bergantung pada pemilihan asumsi yang digunakan liability is dependent on its selection of certain
oleh aktuaris independen dalam menghitung jumlah- assumptions used by the independent actuaries in
jumlah tersebut. Asumsi tersebut termasuk antara calculating such amounts. Those assumptions
lain, tingkat diskonto, tingkat kenaikan gaji tahunan, include among others, discount rates, future annual
tingkat pengunduran diri karyawan tahunan, tingkat salary increase, annual employee turn-over rate,
kecacatan, umur pensiun dan tingkat kematian. disability rate, retirement age and mortality rate.
Keuntungan atau kerugian aktuarial yang timbul dari Actuarial gains or losses arising from experience
penyesuaian dan perubahan dalam asumsi-asumsi adjustments and changes in actuarial assumptions
aktuarial diakui secara langsung pada laporan posisi are recognized immediately in the consolidated
keuangan konsolidasian dengan debit atau kredit ke statement of financial position with a corresponding
saldo laba melalui PKL dalam periode terjadinya. debit or credit to retained earnings through OCI the
Hasil aktual yang berbeda dari asumsi yang the period in which they occur. Actual results that
ditetapkan Grup dicatat sesuai dengan kebijakan differ from the Group’s assumptions are accounted
yang dimaksudkan di dalam Catatan 2r. in accordance with the policies as mentioned in
Note 2r.
Sementara Grup berkeyakinan bahwa asumsi The Group believes that its assumptions on
tersebut adalah wajar dan sesuai, perbedaan reporting date are reasonable and appropriate. Any
signifikan pada hasil aktual atau perubahan significant differences in the Group’s actual result or
signifikan dalam asumsi yang ditetapkan Grup dapat significant changes in the Group’s assumptions may
mempengaruhi secara material liabilitas diestimasi materially affect its long-term employee benefits
atas pensiun dan imbalan kerja dan beban imbalan liability and employee benefits expense.
kerja neto.
Ketidakpastian Kewajiban Perpajakan Uncertain Tax Exposure
Dalam situasi tertentu, Grup tidak dapat In certain circumstances, the Group, may not able to
menentukan secara pasti jumlah liabilitas pajak determine the exact amount of its current or future
mereka pada saat ini atau masa depan karena tax liabilities due to possibility of examination by the
kemungkinan adanya pemeriksaan dari otoritas taxation authority. Uncertainties exist with respect to
perpajakan. Ketidakpastian timbul terkait dengan the interpretation of complex tax regulations and the
interprestasi dari peraturan perpajakan yang amount and timing of future taxable income. In
kompleks dan jumlah dan waktu dari penghasilan determining the amount to be recognized in respect
kena pajak di masa depan. Dalam menentukan of an uncertain tax liability, the Group applies similar
jumlah yang harus diakui terkait dengan liabilitas considerations as it would use in determining the
pajak yang tidak pasti, Grup menerapkan amount of a provision to be recognized in
pertimbangan yang sama yang akan mereka accordance with PSAK 338: Provisions, Contingent
gunakan dalam menentukan jumlah cadangan yang Liabilities and Contingent Assets. The Group
harus diakui sesuai dengan PSAK 338: Provisi, analyzes all tax positions related to income taxes to
Liabilitas Kontinjensi dan Aset Kontinjensi. Grup determine if a tax liability for unrecognized tax
menganalisa semua posisi pajak terkait dengan benefit should be recognized.
pajak penghasilan untuk menentukan liabilitas pajak
untuk beban yang belum diakui harus diakui.
51
Page 339
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Sewa - Memperkirakan suku bunga pinjaman Leases - Estimating the incremental borrowing rate
inkremental
Grup tidak dapat langsung menentukan tingkat The Group cannot readily determine the interest rate
bunga implisit dalam sewa, oleh karena itu, Grup implicit in the lease, therefore, it uses its IBR to
menggunakan SBPI untuk mengukur liabilitas sewa. measure lease liabilities. The IBR is the rate of
SBPI adalah tingkat bunga yang harus dibayar oleh interest that the Group would have to pay to borrow
Grup untuk meminjam dalam jangka waktu yang over a similar term.
sama.
Dengan demikian, SBPI mencerminkan tingkat The IBR therefore reflects interest the Group would
bunga yang harus dibayar oleh Grup, yang perlu have to pay, which requires estimation when no
diestimasi ketika tidak ada tingkat bunga yang dapat observable rates are available (such as for entities
langsung diamati (seperti untuk entitas dalam Grup within the Group that do not enter into financing
yang tidak melakukan transaksi pembiayaan) atau transactions) or when they need to be adjusted to
ketika tingkat bunga perlu disesuaikan untuk reflect the terms and conditions of the lease.
mencerminkan persyaratan dan kondisi sewa.
Uji Penurunan Nilai Aset Tidak Lancar dan Goodwill Impairment Test of Non-current Assets and
Goodwill
Goodwill diuji untuk penurunan nilai setiap tahun Goodwill is subject to annual impairment test and
dan jika terdapat indikasi penurunan nilai. whenever there is an indication that such asset may
Manajemen menggunakan pertimbangan dalam be impaired. Management uses its judgment in
mengestimasi jumlah terpulihkan dan menentukan estimating the recoverable value and determining if
adanya indikasi penurunan nilai. there is any indication of impairment.
Penurunan nilai terjadi pada saat nilai tercatat aset An impairment exists when the carrying value of an
atau UPK melebihi jumlah terpulihkannya, yaitu yang asset or CGU exceeds its recoverable amount,
lebih tinggi antara nilai wajar dikurangi biaya untuk which is the higher of its fair value less costs to sell
menjual dan nilai pakainya. Nilai wajar dikurangi and its value in use. The fair value less costs to sell
biaya untuk menjual dan nilai pakai diestimasi and the value in use are estimated based on the net
berdasarkan arus kas masa depan neto yang future cash flows discounted to their present values
didiskontokan ke nilai kini dengan menggunakan using a pre-tax discount rate that reflects current
tingkat diskonto sebelum pajak yang market assessments of the time value of money and
menggambarkan penilaian pasar kini dari nilai waktu the specific risks to the related CGU.
uang dan risiko spesifik atas UPK terkait.
Jumlah terpulihkan paling sensitif terhadap tingkat The recoverable amount is most sensitive to the
diskonto yang digunakan untuk model arus kas neto discount rate used for the discounted cash flow
yang didiskontokan seperti halnya dengan arus kas model as well as the expected net future cash
masuk masa depan yang diharapkan dan tingkat inflows and the growth rate used for extrapolation
pertumbuhan yang digunakan untuk tujuan purposes. The key inputs used to determine the
ekstrapolasi. Input utama yang digunakan untuk recoverable amount for the CGU are further
menentukan jumlah terpulihkan UPK explained in Note 12.
masing-masing dijelaskan lebih rinci dalam
Catatan 12.
52
Page 340
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Rincian kas dan setara kas adalah sebagai berikut: The details of cash and cash equivalents are as
follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kas Cash on hand
Rupiah 33.016.560 20.489.155 Rupiah
Dolar Australia Australian Dollar
($AU330 pada tanggal (AU$330 as of
31 Desember 2025 dan December 31, 2025 and
$AU326 pada tanggal AU$326 as of
31 Desember 2024) 3.714.150 3.286.693 December 31, 2024)
Subtotal kas 36.730.710 23.775.848 Sub-total cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 16.415.596.770 6.113.400.912 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 7.520.741.404 1.348.415.582 PT Bank OCBC NISP Tbk
PT Bank Central Asia Tbk 1.864.865.770 4.446.950.550 PT Bank Central Asia Tbk
PT Bank Negara Indonesia
(Persero) Tbk 1.001.966.561 32.503.206.935 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Sinarmas Tbk 246.382.787 45.220.037.206 PT Bank Sinarmas Tbk
PT Bank Pembangunan Daerah Banten PT Bank Pembangunan Daerah Banten
(Perseroda) Tbk 3.071.790 - (Perseroda) Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
($AS28.845 pada tanggal (US$28,845 as of
31 Desember 2025 dan December 31, 2025 and
$ AS14.233 pada tanggal US$14,233 as of
31 Desember 2024) 484.074.776 230.033.746 December 31, 2024)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
($AS11.075 pada tanggal (US$11,075 as of
31 Desember 2025 dan December 31, 2025 and
$AS1.440 pada tanggal US$1,440 as of
31 Desember 2024) 185.860.650 23.273.280 December 31, 2024)
PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
($AS1.861 pada tanggal (US$1,861 as of
31 Desember 2025 dan December 31, 2025 and
$AS522 pada tanggal US$522 as of
31 Desember 2024) 31.233.986 8.442.553 December 31, 2024)
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Banking Corporation
($AS100 pada tanggal (US$100 as of
31 Desember 2025 dan December 31, 2025 and
$AS143 pada tanggal US$143 as of
31 Desember 2024) 1.679.825 2.311.328 December 31, 2024)
Dolar Singapura Singapore Dollar
PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
($SG2.120 pada tanggal (SG$2,120 as of
31 Desember 2025 dan December 31, 2025 and
$SG1.680 pada tanggal SG$1,680 as of
31 Desember 2024) 27.704.697 20.024.483 December 31, 2024)
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
($SG1.167 pada tanggal (SG$1,167 as of
31 Desember 2025) 15.246.708 - December 31, 2025)
Dolar Australia Australian Dollar
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Banking Corporation
($AU2.355.486 pada tanggal (AU$2,355,486 as of
31 Desember 2025 dan December 31, 2025 and
$AU4.174.913 pada tanggal AU$4,174,913 as of
31 Desember 2024) 26.510.994.232 42.090.971.876 December 31, 2024)
PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
($AU241.588 pada tanggal (AU$241,588 as of
31 Desember 2025 dan December 31, 2025 and
$AU258.443 pada tanggal AU$258,443 as of
31 Desember 2024) 2.719.048.565 2.605.587.671 December 31, 2024)
53
Page 341
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Rincian kas dan setara kas adalah sebagai berikut: The details of cash and cash equivalents are as
(lanjutan) follows: (continued)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Bank (lanjutan) Cash in banks (continued)
Dolar Australia (lanjutan) Australian Dollar (continued)
Commonwealth Bank of Australia Commonwealth Bank of Australia
($AU42.881 pada tanggal (AU$42,881 as of
31 Desember 2025 dan December 31, 2025 and
$AU884.343 pada tanggal AU$884,343 as of
31 Desember 2024) 482.625.655 8.915.840.005 December 31, 2024)
Subtotal bank 57.511.094.176 143.528.496.127 Sub-total cash in banks
Setara kas - deposito berjangka Cash equivalents - time deposits
Rupiah Rupiah
PT Bank Victoria International, Tbk 41.000.000.000 150.000.000.000 PT Bank Victoria International, Tbk
PT Bank OCBC NISP Tbk - 55.000.000.000 PT Bank OCBC NISP Tbk
Dolar Australia Australian Dollar
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Banking Corporation
($AU287.868 pada tanggal (AU$287,868 as of
31 Desember 2025 dan December 31, 2025 and
$AU327.815 pada tanggal AU$327,815 as of
31 Desember 2024) 3.239.954.340 3.304.991.492 December 31, 2024)
Subtotal setara kas - deposito berjangka 44.239.954.340 208.304.991.492 Sub-total cash equivalents - time deposits
Total 101.787.779.226 351.857.263.467 Total
Tidak terdapat saldo kas kepada pihak-pihak There is no cash balances placed with related party
berelasi pada tanggal 31 Desember 2025 dan 2024. as of December 31, 2025 and 2024.
Suku bunga tahunan untuk deposito berjangka Annual interest rate for time deposits in Rupiah for
dalam Rupiah untuk tahun yang berakhir pada the years ended December 31, 2025 and 2024 is
tanggal 31 Desember 2025 dan 2024 adalah ranging from 5.25% and 4.75% - 7%, respectively.
masing-masing berkisar antara 5,25% dan 4,75% - Annual interest rate for time deposits in Australian
7%. Suku bunga tahunan untuk deposito berjangka Dollar and Singapore Dollar for the year ended
dalam Dolar Australia dan Dolar Singapura untuk December 31, 2025 and 2024 ranging from 3.49% -
tahun yang berakhir pada tanggal 31 Desember 3.74% and 4.12% - 4.25%, respectively.
2025 dan 2024 masing-masing berkisar antara
3,49% - 3,74% dan 4,12% - 4,25%.
5. PIUTANG USAHA - PIHAK KETIGA - NETO 5. TRADE RECEIVABLES - THIRD PARTIES - NET
a. Rincian piutang usaha - pihak ketiga - neto a. The details of trade receivables - third parties -
berdasarkan mata uang adalah sebagai berikut: net by currency are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga: Third parties:
Rupiah 315.789.319.121 265.515.433.638 Rupiah
Dolar Amerika Serikat United States Dollar
($AS111.456 pada tanggal (US$111,456 as of
31 Desember 2025) 1.870.454.592 - December 31, 2025)
Dolar Australia Australian Dollar
($AU41.658.103 pada tanggal (AU$41,658,103 as of
31 Desember 2025 dan December 31, 2025 and
$AU39.966.265 pada tanggal AU$39,966,265 as of
31 Desember 2024) 468.861.949.265 402.935.087.778 December 31, 2024)
54
Page 342
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA - PIHAK KETIGA - NETO 5. TRADE RECEIVABLES - THIRD PARTIES - NET
(lanjutan) (continued)
a. Rincian piutang usaha - pihak ketiga - neto a. The details of trade receivables - third parties -
berdasarkan mata uang adalah sebagai berikut: net by currency are as follows: (continued)
(lanjutan)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga: (lanjutan) Third parties: (continued)
Dolar Singapura Singapore Dollar
($SG1.167 pada tanggal (SG$1,167 as of
31 Desember 2025) 15.251.523 - December 31, 2025)
Total 786.536.974.501 668.450.521.416 Total
Cadangan kerugian penurunan nilai (30.848.252.101) (23.054.954.215) Allowance for impairment losses
Total piutang usaha Total trade receivables
pihak ketiga - neto 755.688.722.400 645.395.567.201 third parties - net
b. Perubahan saldo pencadangan atas kerugian b. The movements in the balance of allowance for
penurunan nilai piutang usaha - pihak ketiga - impairment losses of trade receivables - third
neto adalah sebagai berikut: parties - net are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31
2025 2024
Saldo awal 23.054.954.215 13.153.717.830 Beginning balance
Saldo dari entitas anak Balance from subsidiary
pada tanggal akuisisi - 4.259.674.955 at acquisition date
Penambahan (Catatan 26) 14.674.221.583 7.336.345.622 Addition (Note 26)
Penghapusan (6.880.923.697) (1.694.784.192) Written-off
Saldo akhir 30.848.252.101 23.054.954.215 Ending balance
c. Rincian umur piutang usaha - pihak ketiga - c. The aging analysis of trade receivables - third
neto adalah sebagai berikut: parties - net is as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Belum jatuh tempo 543.880.370.654 487.692.963.222 Not yet due
1 - 30 hari 136.899.443.595 129.468.654.890 1 - 30 days
31 - 60 hari 60.769.985.497 21.597.918.227 31 - 60 days
Lebih dari 60 hari 44.987.174.755 29.690.985.077 More than 60 days
Total 786.536.974.501 668.450.521.416 Total
Pada tanggal 31 Desember 2025 dan 2024 piutang As of December 31, 2025 and 2024, certain trade
usaha tertentu milik entitas anak dijaminkan untuk receivables of a subsidiary are pledged as collateral
utang bank dari PT Bank OCBC NISP Tbk for bank loans from PT Bank OCBC NISP Tbk
dan PT Bank Mandiri (Persero) Tbk (Catatan 14 and PT Bank Mandiri (Persero) Tbk (Notes 14
dan 18). and 18).
55
Page 343
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA - PIHAK KETIGA - NETO 5. TRADE RECEIVABLES - THIRD PARTIES - NET
(lanjutan) (continued)
Berdasarkan hasil penelaahan terhadap keadaan Based on the review of trade receivables for each
akun piutang usaha masing-masing pelanggan pada customer at the end of the year, the Group’s
akhir tahun, manajemen Grup berpendapat bahwa management believe that the allowance for
cadangan kerugian penurunan nilai cukup untuk impairment loss on trade receivables is adequate to
menutupi kemungkinan kerugian atas tidak cover possible losses from non-collection of the
tertagihnya piutang usaha. accounts.
6. PIUTANG LAIN-LAIN - PIHAK KETIGA 6. OTHER RECEIVABLES - THIRD PARTIES
Rincian piutang lain-lain pihak ketiga adalah The details of other receivables - third parties are as
sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Penagihan kembali terkait Reimbursement related to toll
beban maklun kepada pelanggan 1.078.532.885 3.571.173.288 manufacturing expenses to customer
Piutang karyawan 1.055.221.244 762.429.483 Employee receivables
Pemegang lisensi pemasaran 894.462.520 953.233.640 Marketing license holder
Lain-lain 2.199.552.345 2.276.371.960 Others
Total piutang lain-lain 5.227.768.994 7.563.208.371 Total other receivables
Pembayaran piutang diharapkan selesai dalam satu Collection is expected in one year or less (or in the
tahun atau kurang (atau dalam siklus normal operasi normal operating cycle of business if longer), they
dari bisnis jika lebih lama), piutang tersebut are classified as current assets. If not, they are
dikelompokkan sebagai aset lancar. Jika tidak, presented as non-current assets.
piutang tersebut disajikan sebagai aset tidak lancar.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no objective
bukti objektif penurunan nilai dan seluruh saldo evidence of impairment and that the entire other
piutang lain-lain tersebut dapat tertagih. Oleh karena receivables are collectible. Therefore, no provision
itu, tidak diperlukan penyisihan penurunan nilai for impairment losses was provided.
piutang.
7. PERSEDIAAN - NETO 7. INVENTORIES - NET
Akun ini terdiri dari: This account consists of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Bahan baku dan kemasan 317.655.099.851 300.139.143.730 Raw materials and packaging
Barang jadi dan barang dagangan 171.252.123.038 141.934.783.889 Finished goods and merchandise inventories
Barang dalam proses 33.552.864.424 22.342.277.349 Work in process
Persediaan konsumsi 6.970.977.912 6.895.490.750 Consumable inventories
Suku cadang dan lain-lain 8.534.456.424 4.416.115.252 Spareparts and others
Subtotal 537.965.521.649 475.727.810.970 Sub-total
Dikurangi: cadangan keusangan Less: allowance for obsolescence
dan penurunan nilai persediaan (53.994.978.440) (18.555.252.293) and decline in value of inventories
Neto 483.970.543.209 457.172.558.677 Net
56
Page 344
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PERSEDIAAN - NETO (lanjutan) 7. INVENTORIES - NET (continued)
Mutasi cadangan keusangan dan penurunan nilai The movements of allowance for obsolescence
persediaan adalah sebagai berikut: and decline in value of inventories are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31
2025 2024
Saldo awal tahun 18.555.252.293 9.012.952.003 Balance at beginning of year
Penyisihan selama Provisions
tahun berjalan - neto 35.439.726.147 9.542.300.290 during the year - net
Saldo akhir tahun 53.994.978.440 18.555.252.293 Balance at end of year
Berdasarkan hasil penelaahan berkala terhadap Based on the review of the physical inventories and
keadaan fisik dan nilai realisasi neto persediaan, net realizable value of inventories, Group’s
Manajemen Grup berkeyakinan bahwa cadangan management believes that the allowance for
keusangan dan penurunan nilai persediaan pada obsolescence and decline in value of inventories as
tanggal 31 Desember 2025 dan 2024 telah memadai of December 31, 2025 and 2024 is adequate to
untuk menutup kemungkinan kerugian keusangan cover possible losses arising from obsolescence
dan penurunan nilai persediaan. and decline in value of inventories.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, inventories of
persediaan Grup telah diasuransikan kepada pihak the Group’s are insured with third parties against fire
ketiga terhadap risiko kebakaran dan risiko and other risks amounted to Rp379,869,739,619
kerugian lainnya masing-masing sebesar and Rp303,766,706,206, respectively.
Rp379.869.739.619 dan Rp303.766.706.206.
Manajemen Grup berpendapat jumlah The Group’s management believes the amount of
pertanggungan tersebut mencukupi untuk coverage is sufficient to anticipate the possibility of
mengantisipasi kemungkinan terjadinya kerugian. loss.
Persediaan senilai Rp83.750.000.000 masing- Inventories amounted to Rp83,750,000,000 as of
masing pada 31 Desember 2025 dan 2024 December 31, 2025 and 2024, respectively are
dijaminkan untuk utang bank dari PT Bank OCBC pledged as collateral for bank loans from PT Bank
NISP Tbk dan PT Bank Mandiri (Persero) Tbk OCBC NISP Tbk and PT Bank Mandiri (Persero)
(Catatan 14 dan 18). Tbk (Notes 14 and 18).
57
Page 345
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. INVESTASI SAHAM 8. INVESTMENT IN SHARES
Akun ini merupakan investasi saham sebagai This account represents investment in shares of
berikut: stock as follows:
Persentase
kepemilikan Nilai wajar/Fair value
efektif/
Percentage 31 Desember/ 31 Desember/
Jenis Usaha/ of effective December 31, December 31,
Perusahaan Business Activities ownership 2025 2024 Company
Indopacific Health Technology Pte. Ltd. Teknologi kesehatan/ 6,76% 17.022.569.970 16.393.682.270 Indopacific Health Technology Pte. Ltd.
Health technology
Asia Venture Capital Holding Pte. Ltd. Induk perusahaan lainnya/ 10,20% 44.319.978.318 32.377.011.360 Asia Venture Capital Holding Pte. Ltd.
Other holding companies
PT E-Tirta Medical Center Pelayanan kesehatan/ 10,00% 14.748.637.157 15.322.489.273 PT E-Tirta Medical Center
Health services
PT Global Assistance and Healthcare Pelayanan kesehatan/ 10,00% 7.826.084.982 8.130.588.739 PT Global Assistance and Healthcare
Health services
PT Global Asistensi Medika Pelayanan kesehatan/ 10,00% 4.573.808.806 4.751.770.324 PT Global Asistensi Medika
Health services
PT Fullerton Health Indonesia Pelayanan kesehatan/ 10,00% 27.272.647 28.333.794 PT Fullerton Health Indonesia
Health services
Total 88.518.351.880 77.003.875.760 Total
Pada tanggal 31 Desember 2025 dan 2024 saldo As of December 31, 2025 and 2024 the balance of
keuntungan (kerugian) neto instrumen investasi net gain (loss) on investment instrument designated
yang diukur pada nilaı wajar melalui penghasilan at fair value through other comprehensive income,
komprehensif lain, setelah pengaruh pajak after the effect of deferred tax, resulted in an
tangguhan, menghasilkan akumulasi kerugian neto unrealized accumulated net loss of
yang belum direalisasikan masing-masing sebesar Rp9,024,236,925 and Rp18,000,622,974,
Rp9.024.236.925 dan Rp18.000.622.974 yang respectively, which are recorded through other
dicatat melalui penghasilan komprehensif lain. comprehensive income.
9. UANG MUKA 9. ADVANCES
Pada tanggal 31 Desember 2025 dan 2024, uang As of December 31, 2025 and 2024, advances of
muka masing-masing sebesar Rp40.621.682.541 Rp40,621,682,541 and Rp46,504,933,073,
dan Rp46.504.933.073 merupakan uang muka atas respectively, mainly represents advances for
pembelian persediaan, impor dan lain-lain. purchase of inventories, imports and others.
10. BIAYA DIBAYAR DI MUKA 10. PREPAID EXPENSES
Pada tanggal 31 Desember 2025 dan 2024, biaya As of December 31, 2025 and 2024, prepaid
dibayar di muka masing-masing sebesar expenses of Rp23,503,985,695 dan
Rp23.503.985.695 dan Rp17.610.378.004 Rp17,610,378,004, mainly represents prepaid for
merupakan biaya dibayar di muka atas asuransi, insurance, rent and others.
sewa dan lain-lain.
58
Page 346
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. ASET TETAP - NETO 11. FIXED ASSETS - NET
Rincian aset tetap - neto adalah sebagai berikut: Details of fixed assets - net are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2025/
Year Ended December 31, 2025
Selisih Kurs
Penjabaran
Laporan
Keuangan/
Difference in
Foreign
Currency
Saldo Awal/ Translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Financial Ending
Balance Addition Deductions Reclassifications Statements Balance
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 215.241.298.837 - - - - 215.241.298.837 Land
Bangunan dan prasarana 565.617.686.203 31.489.070.786 (8.685.274.114) 44.605.478.465 6.104.748.058 639.131.709.398 Building and improvements
Mesin dan peralatan 964.519.935.995 38.669.203.228 (31.584.694.725) 38.112.042.771 65.193.642.113 1.074.910.129.382 Machinery and equipment
Peralatan kantor 46.606.969.852 3.925.770.121 (6.474.796.007) 12.576.556.243 2.711.513.571 59.346.013.780 Office equipment
Kendaraan 6.646.988.657 260.000.000 (204.419.901) - - 6.702.568.756 Vehicles
Total 1.798.632.879.544 74.344.044.135 (46.949.184.747) 95.294.077.479 74.009.903.742 1.995.331.720.153 Total
Aset dalam pembangunan 92.962.295.079 19.391.419.569 (389.432.836) (95.294.725.737) 4.922.229.532 21.591.785.607 Construction in progress
Total biaya perolehan 1.891.595.174.623 93.735.463.704 (47.338.617.583) (648.258) 78.932.133.274 2.016.923.505.760 Total Acquisition cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan dan prasarana (182.970.705.314) (17.330.540.996) 3.786.196.039 - (1.170.359.940) (197.685.410.211) Building and improvements
Mesin dan peralatan (543.113.259.522) (72.302.690.664) 21.943.516.949 648.258 (30.994.423.042) (624.466.208.021) Machinery and equipment
Peralatan kantor (33.487.213.656) (6.851.871.375) 5.304.478.966 - (1.095.760.277) (36.130.366.342) Office equipment
Kendaraan (5.162.701.352) (344.704.881) 204.419.901 - - (5.302.986.332) Vehicles
Total akumulasi Total accumulated
penyusutan (764.733.879.844) (96.829.807.916) 31.238.611.855 648.258 (33.260.543.259) (863.584.970.906) depreciation
Nilai Buku Neto 1.126.861.294.779 1.153.338.534.854 Net Book Value
Tahun yang Berakhir pada Tanggal 31 Desember 2024/
Year Ended December 31, 2024
Selisih Kurs
Penjabaran
Laporan
Saldo dari Entitas Keuangan/
Anak pada Difference in
Tanggal Akuisisi/ Foreign Currency
Saldo Awal/ Balances from Translation of Saldo Akhir/
Beginning Subsidiaries at Penambahan/ Pengurangan/ Reklasifikasi/ Financial Ending
Balance Acquisition Date Addition Deductions Reclassifications Statements Balance
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 215.241.298.837 - - - - - 215.241.298.837 Land
Bangunan dan prasarana 545.077.665.524 20.809.114.404 405.583.633 - 617.273.859 (1.291.951.217) 565.617.686.203 Building and improvements
Mesin dan peralatan 395.997.701.435 535.579.877.188 69.426.577.112 (1.323.773.856) 3.155.000 (35.163.600.884 ) 964.519.935.995 Machinery and equipment
Peralatan kantor 25.730.734.815 21.417.180.970 1.334.974.405 (563.390.528 ) - (1.312.529.810) 46.606.969.852 Office equipment
Kendaraan 6.342.338.718 - 798.282.666 (493.632.727 ) - - 6.646.988.657 Vehicles
Total 1.188.389.739.329 577.806.172.562 71.965.417.816 (2.380.797.111) 620.428.859 (37.768.081.911 ) 1.798.632.879.544 Total
Aset dalam pembangunan 1.911.939.539 67.660.830.624 29.275.794.133 - (620.428.859 ) (5.265.840.358) 92.962.295.079 Construction in progress
Total biaya perolehan 1.190.301.678.868 645.467.003.186 101.241.211.949 (2.380.797.111) - (43.033.922.269 ) 1.891.595.174.623 Total Acquisition cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan dan prasarana (161.787.611.639 ) (8.530.228.189) (13.230.285.197 ) - - 577.419.711 (182.970.705.314 ) Building and improvements
Mesin dan peralatan (243.072.031.753 ) (254.249.065.043 ) (63.837.703.504 ) 1.312.662.993 - 16.732.877.785 (543.113.259.522 ) Machinery and equipment
Peralatan kantor (22.395.718.586) (8.994.659.317) (3.243.502.590) 557.152.403 - 589.514.434 (33.487.213.656 ) Office equipment
Kendaraan (5.454.836.919) - (201.497.160 ) 493.632.727 - - (5.162.701.352) Vehicles
Total akumulasi
penyusutan (432.710.198.897 ) (271.773.952.549 ) (80.512.988.451 ) 2.363.448.123 - 17.899.811.930 (764.733.879.844 ) Total accumulated depreciation
Nilai Buku Neto 757.591.479.971 1.126.861.294.779 Net Book Value
59
Page 347
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. ASET TETAP - NETO (lanjutan) 11. FIXED ASSETS - NET (continued)
Penyusutan dibebankan pada beban usaha sebagai The details of depreciation charged to operation are
berikut: as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Beban pokok pendapatan 83.446.838.115 74.419.818.028 Cost of revenues
Beban penjualan dan
pemasaran 842.290.644 78.130.637 Selling and marketing expenses
Beban umum dan General and administrative
administrasi (Catatan 26) 12.540.679.157 6.015.039.786 expenses (Note 26)
Total 96.829.807.916 80.512.988.451 Total
Rincian keuntungan pelepasan aset tetap untuk The details of gain on disposal of fixed assets for the
tahun yang berakhir pada tanggal year ended of December 31, 2025 and 2024 are as
31 Desember 2025 dan 2024 adalah sebagai follows:
berikut:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Hasil penjualan aset tetap 110.499.174 344.713.693 Proceeds from sale of fixed assets
Nilai buku aset tetap yang dijual (1.761.673) (7.902.786) Net book value of fixed asset sold
Nilai buku aset tetap yang dihapus (16.098.244.055) (9.446.202) Net book value of fixed asset dispose
Keuntungan (kerugian) pelepasan Gain (loss) on disposal of
aset tetap - neto (15.989.506.554) 327.364.705 fixed assets - net
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025 and 2024, land owned by
tetap milik Grup dalam bentuk tanah berlokasi di the Group are located in Cianjur, Bandung and
Cianjur, Bandung dan Tangerang dengan status Tangerang under Building Utilization Right (“HGB”)
Hak Guna Bangunan (“HGB”) atas nama Grup. Hak under the Group’s name. Landrights will expire in
atas tanah tersebut akan berakhir antara tahun 2028 various dates between 2028 and 2051. The Group’s
sampai dengan tahun 2051. Manajemen management believes that these HGBs can be
Grup berkeyakinan bahwa HGB tersebut dapat renewed upon their expiry.
diperpanjang pada saat berakhirnya hak tersebut.
Pada tanggal 31 Desember 2025 dan 2024, jumlah As of December 31, 2025 and 2024, fixed assets of
harga perolehan aset tetap Grup yang telah the Group’s which have been fully depreciated but
disusutkan penuh tetapi masih digunakan are still in use in the operational activities amounted
dalam kegiatan operasional adalah to Rp168,619,205,089 and Rp159,183,737,482,
masing-masing sebesar Rp168.619.205.089 dan respectively.
Rp159.183.737.482.
Pada tanggal 31 Desember 2025, uang muka As of December 31, 2025, advance for purchase of
pembelian aset tetap sebesar Rp52.529.096.016 fixed assets amounted to Rp52,529,096,016
merupakan uang muka terkait penambahan fasilitas represents the advance related to addition of the
produksi Grup. Group’s production facility.
60
Page 348
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. ASET TETAP - NETO (lanjutan) 11. FIXED ASSETS - NET (continued)
Pada tanggal 31 Desember 2025, rincian aset As of December 31, 2025, construction in progress
dalam pembangunan terdiri dari: consists of the following:
Persentase Biaya Perkiraan Waktu
Penyelesaian/ Perolehan/ Perolehan/
Percentage of Acquisition Estimated Time of
Completion Cost Completion
31 Desember 2025 December 31, 2025
Tahun 2026 - 2028 /
Fasilitas produksi 50% - 80% 4.980.210.480 Year 2026 - 2028 Production facility
Tahun 2026 - 2028 /
Gudang persediaan 50% - 80% 7.417.847.242 Year 2026 - 2028 Inventory warehouse
Tahun 2026 - 2028 /
Mesin dan perlengkapan 50% - 80% 9.154.727.885 Year 2026 - 2028 Machinery and equipment
Peralatan kantor 99% 39.000.000 Tahun 2026/Year 2026 Office equipment
Jumlah 21.591.785.607 Total
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025 and 2024, the Group’s
tetap milik Grup telah diasuransikan terhadap risiko fixed assets are covered by insurance against fire
kebakaran dan risiko lainnya berdasarkan suatu and other risk under blanket policies amounting to
paket polis tertentu dengan nilai pertangguhan Rp1,268,926,725,689 and Rp250,130,840,000,
masing-masing sebesar Rp1.268.926.725.689 respectively. The Group’s Management believes
dan Rp250.130.840.000. Manajemen Grup that the insurance coverage is adequate to cover
berkeyakinan bahwa nilai pertanggungan tersebut possible losses arising from such risks.
adalah memadai untuk menutupi kemungkinan
kerugian atas risiko-risiko tersebut.
Pada tanggal 31 Desember 2025 dan 2024, tanah As of December 31, 2025 and 2024, land of
Perusahaan dan HOLI tertentu dengan nilai buku the Company and HOLI with book value of
sebesar Rp178.890.000.000 dijaminkan terhadap Rp178,890,000,000, are pledged as collateral for
fasilitas utang bank dari PT Bank OCBC NISP Tbk bank loan facilities from PT Bank OCBC NISP Tbk
(Catatan 14). (Note 14).
Pada tanggal 31 Desember 2025 dan 2024, tanah As of December 31, 2025 and 2024, land and
dan bangunan termasuk mesin dan peralatan pabrik buildings, including machinery and factory
ETHICA dijaminkan terhadap fasilitas utang bank equipment of ETHICA are pledged as collateral for
dari PT Bank Mandiri (Persero) Tbk (Catatan 14 dan bank loan facilities from PT Bank Mandiri (Persero)
18). Tbk (Notes 14 and 18).
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat aset tetap yang tidak dipakai sementara fixed assets that are temporarily unused or
maupun yang dihentikan dari pengunaan aktif dan discontinued from active usage and classified as
diklasifikasikan sebagai tersedia untuk dijual. available for sale.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berkeyakinan bahwa tidak management believes that there is no event or
terdapat kejadian atau perubahan keadaan yang change in circumstances that may indicate any
mengindikasikan penurunan nilai aset tetap. impairment in value its fixed assets.
61
Page 349
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TAKBERWUJUD - NETO 12. INTANGIBLE ASSETS - NET
Rincian aset takberwujud adalah sebagai berikut: Details of intangible assets are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2025/
Year Ended December 31, 2025
Selisih Kurs
Penjabaran
Laporan
Keuangan/
Difference in
Foreign
Currency
Saldo Awal/ Penurunan Translation of Saldo Akhir/
Beginning Penambahan/ Nilai/ Reklasifikasi/ Financial Ending
Balance Addition Impairment Reclassifications Statements Balance
Biaya Perolehan Acquisition Cost
Goodwill 1.706.656.227.974 - (12.736.540.670) - 193.646.148.444 1.887.565.835.748 Goodiwll
Merek dagang, Trademark,
hak paten dan formula 7.049.554.421 3.004.049.494 - 145.374.782 - 10.198.978.697 patent and formula
Software 36.738.130.102 928.737.254 - 387.750.000 1.617.432.919 39.672.050.275 Software
Kontrak dan hubungan Customer contract
pelanggan 472.716.043.893 - - - (1.305.703.763) 471.410.340.130 and relationships
Produk
yang dikembangkan 431.721.461.392 24.952.788.253 - - 95.524.300.405 552.198.550.050 Developed products
Total 2.654.881.417.782 28.885.575.001 (12.736.540.670) 533.124.782 289.482.178.005 2.961.045.754.900 Total
Akumulasi Amortisasi Accumulated Amortization
Merek dagang Trademark,
hak paten dan formula (1.263.670.193) (839.163.320) - - - (2.102.833.513) patent and formula
Software (21.524.122.362) (5.458.847.770) - - (1.216.851.043) (28.199.821.175) Software
Kontrak dan hubungan Customer contract
pelanggan (26.842.322.523) (48.539.646.850) - - 5.679.608.058 (69.702.361.315) and relationships
Produk
yang dikembangkan (16.842.916.543) (31.551.158.627) - - (3.384.856.219) (51.778.931.389) Developed products
Total (66.473.031.621) (86.388.816.567) - - 1.077.900.796 (151.783.947.392) Total
Nilai Buku Neto 2.588.408.386.161 2.809.261.807.508 Net Book Value
Tahun yang Berakhir pada Tanggal 31 Desember 2024/
Year Ended December 31, 2024
Selisih Kurs
Penjabaran
Laporan
Saldo dari Entitas Keuangan/
Anak pada Difference in
Tanggal Akuisisi/ Foreign Currency
Saldo Awal/ Balances from Translation of Saldo Akhir/
Beginning Subsidiaries at Penambahan/ Penurunan/ Reklasifikasi/ Financial Ending
Balance Acquisition Date Addition Impairment Reclassifications Statements Balance
Biaya Perolehan Acquisition Cost
Goodwill 42.446.932.208 1.773.112.143.328 - - - (108.902.847.562 ) 1.706.656.227.974 Goodiwll
Merek dagang, Trademark,
hak paten dan formula 6.697.892.120 - 186.350.000 - 548.983.333 (383.671.032 ) 7.049.554.421 patent and formula
Software 18.242.182.000 19.258.983.059 419.833.315 - - (1.182.868.272) 36.738.130.102 Software
Kontrak dan hubungan Customer contract
pelanggan - 503.649.727.175 - - - (30.933.683.282 ) 472.716.043.893 and relationships
Produk
yang dikembangkan - 449.907.662.172 9.446.696.403 - - (27.632.897.183 ) 431.721.461.392 Developed products
Total 67.387.006.328 2.745.928.515.734 10.052.879.718 - 548.983.333 (169.035.967.331 ) 2.654.881.417.782 Total
Akumulasi Amortisasi Accumulated Amortization
Merek dagang Trademark,
hak paten dan formula (692.061.867 ) - (484.361.659 ) - (87.246.667) - (1.263.670.193) patent and formula
Software (5.136.716.053) (14.267.581.686 ) (3.023.604.867) - - 903.780.244 (21.524.122.362 ) Software
Kontrak dan hubungan Customer contract
pelanggan - - (27.978.656.269 ) - - 1.136.333.746 (26.842.322.523 ) and relationships
Produk
yang dikembangkan - - (17.555.938.841 ) - - 713.022.298 (16.842.916.543 ) Developed products
Total (5.828.777.920) (14.267.581.686 ) (49.042.561.636 ) - (87.246.667) 2.753.136.288 (66.473.031.621 ) Total
Nilai Buku Neto 61.558.228.408 2.588.408.386.161 Net Book Value
Goodwill merupakan manfaat ekonomi masa depan Goodwill represents the future economic benefits
yang diperoleh dari kombinasi bisnis yang tidak acquired in business combinations that are not
teridentifikasi secara individual dan diakui secara individually identified and separately recognized.
terpisah. Goodwill Grup berasal dari akuisisi The Group’s goodwill arises from the acquisition of
Probiotec Pty. Ltd. dan PT Holi Pharma. Probiotec Pty. Ltd. and PT Holi Pharma.
62
Page 350
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TAKBERWUJUD - NETO (lanjutan) 12. INTANGIBLE ASSETS - NET (continued)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the above
goodwill, diuji untuk penurunan nilai. Jumlah agregat goodwill, were tested for impairment. The
dari goodwill yang dialokasikan ke setiap unit aggregate amounts of goodwill allocated to each
penghasil kas adalah sebagai berikut: cash generating units are as follows:
31 Desember 2025/ 31 Desember 2024/
Unit Penghasil Kas December 31, 2025 December 31, 2024 Cash Generating Unit
Probiotec Pty. Ltd. 1.845.118.903.540 1.664.209.295.766 Probiotec Pty. Ltd.
PT Holi Pharma 42.446.932.208 42.446.932.208 PT Holi Pharma
Total 1.887.565.835.748 1.706.656.227.974 Total
Grup melakukan pengujian penurunan nilai tahunan The Group performed its annual impairment tests
untuk unit penghasil kas tersebut berdasarkan nilai on those cash generating units based on fair value
wajar dikurangi biaya untuk menjual dan nilai pakai less cost to sell and value in use method using
dengan menggunakan proyeksi arus kas dan discounted cash flows projections covering and
asumsi-asumsi penting seperti tingkat diskonto dan key assumptions such as discount rate and
tingkat pertumbuhan berkelanjutan yang telah perpetuity growth rate which have been approved
disetujui manajemen. by the management.
Berdasarkan pengujian penurunan nilai yang Based on the impairment test performed, as of
dilakukan, pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024, the Group’s
2024, manajemen Grup berkeyakinan bahwa tidak management believes that there is no event or
terdapat kejadian atau perubahan keadaan yang change in circumstances that may indicate any
mengindikasikan penurunan nilai goodwill, kecuali impairment in goodwill, except for the impairment
penurunan nilai yang dicatat Grup pada tahun 2025 recorded by the Group in 2025 for the goodwill
atas goodwill yang dialokasikan ke UPK Probiotec allocated to Probiotec Pty. Ltd. CGU (Note 27).
Pty. Ltd (Catatan 27).
63
Page 351
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET HAK-GUNA DAN LIABILITAS SEWA 13. RIGHT-OF-USE ASSETS AND LEASE
LIABILITIES
Rincian aset hak-guna adalah sebagai berikut: The details of right-of-use assets are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2025/
For the Year Ended December 31, 2025
Selisih kurs
penjabaran
laporan
keuangan/
Difference in
Foreign Currency
Saldo awal/ Translation of Saldo akhir/
Beginning Penambahan/ Pengurangan/ Financial Ending
Balance Additions Deductions Statements Balance
Biaya Perolehan Acquisition Cost
Bangunan 640.305.313.187 864.584.254.334 (177.924.903.773) 113.826.378.737 1.440.791.042.485 Buildings
Kendaraan 26.912.630.274 5.336.070.135 - - 32.248.700.409 Vehicles
Peralatan 903.623.602 564.502.298 - 129.523.053 1.597.648.953 Equipments
Total 668.121.567.063 870.484.826.767 (177.924.903.773) 113.955.901.790 1.474.637.391.847 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan (254.367.532.229 ) (103.834.910.536 ) 98.627.879.136 (29.632.242.218) (289.206.805.847 ) Buildings
Kendaraan (10.005.668.002) (5.434.742.370) - - (15.440.410.372 ) Vehicles
Peralatan (105.436.946 ) (209.880.890 ) - (20.472.113) (335.789.949 ) Equipments
Total (264.478.637.177 ) (109.479.533.796 ) 98.627.879.136 (29.652.714.331) (304.983.006.168 ) Total
Nilai Buku Neto 403.642.929.886 1.169.654.385.679 Net Book Value
Tahun yang Berakhir pada Tanggal 31 Desember 2024/
For the Year Ended December 31, 2024
Selisih kurs
penjabaran
Saldo dari laporan
Entitas Anak keuangan/
pada Tanggal Difference in
Akuisisi/ Foreign Currency
Saldo awal/ Balance from Translation of Saldo akhir/
Beginning Subsidiaries at Penambahan/ Pengurangan/ Financial Ending
Balance Acquisition Date Additions Deductions Statements Balance
Biaya Perolehan Acquisition Cost
Bangunan 5.921.227.009 615.629.820.343 106.817.537.838 (48.058.539.653) (40.004.732.350 ) 640.305.313.187 Buildings
Kendaraan 12.888.264.185 - 14.024.366.089 - - 26.912.630.274 Vehicles
Peralatan - 1.010.474.935 938.772.099 (988.562.307) (57.061.125) 903.623.602 Equipments
Total 18.809.491.194 616.640.295.278 121.780.676.026 (49.047.101.960) (40.061.793.475 ) 668.121.567.063 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan (2.434.417.711) (236.790.851.632) (45.749.033.110 ) 14.734.260.342 15.872.509.882 (254.367.532.229) Buildings
Kendaraan (6.166.988.390) - (3.838.679.612) - - (10.005.668.002) Vehicles
Peralatan - (856.343.430) (108.951.667 ) 837.773.216 22.084.935 (105.436.946) Equipments
Total (8.601.406.101) (237.647.195.062) (49.696.664.389 ) 15.572.033.558 15.894.594.817 (264.478.637.177) Total
Nilai Buku Neto 10.208.085.093 403.642.929.886 Net Book Value
Penyusutan dibebankan pada beban usaha sebagai The details of depreciation charged to operations
berikut: are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Beban pokok pendapatan 90.121.171.405 34.271.698.197 Cost of revenues
Beban penjualan dan pemasaran (Catatan 25) 5.446.066.504 3.233.163.652 Selling and marketing expenses (Note 25)
Beban umum dan administrasi (Catatan 26) 13.912.295.887 12.191.802.540 General and administrative expenses (Note 26)
Total 109.479.533.796 49.696.664.389 Total
64
Page 352
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET HAK-GUNA DAN LIABILITAS SEWA 13. RIGHT-OF-USE ASSETS AND LEASE
(lanjutan) LIABILITIES (continued)
Mutasi jumlah tercatat liabilitas sewa selama tahun Movement of lease liabilities during the year is as
berjalan adalah sebagai berikut: follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year ended December 31,
2025 2024
1 Januari 421.850.892.282 11.097.848.735 January 1
Saldo dari entitas anak pada Balances from subsidiaries
tanggal akuisisi - 378.993.105.369 at acquisition date
Penambahan liabilitas sewa 870.313.001.979 107.907.528.946 Addition of lease liabilities
Penambahan bunga 52.288.456.560 16.776.833.492 Addition of interest
Pembayaran (123.481.913.354) (41.624.643.715) Payments
Pengurangan liabilitas sewa (101.229.364.006) (26.361.103.385) Deduction of lease liabilities
Selisih kurs penjabaran Difference in foreign currency
laporan keuangan 88.062.090.174 (24.938.677.160) translation of financial statements
31 Desember 1.207.803.163.635 421.850.892.282 December 31
Dikurangi bagian yang jatuh tempo
dalam waktu satu tahun (74.081.337.265) (49.020.605.809) Less current maturities
Bagian jangka panjang 1.133.721.826.370 372.830.286.473 Non-current portion
Jumlah yang diakui dalam laporan laba rugi dan Amounts recognized in the consolidated statement
penghasilan komprehensif lain konsolidasian adalah of profit or loss and other comprehensive income are
sebagai berikut: as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Beban penyusutan aset hak-guna 109.479.533.796 49.696.664.389 Depreciation of right-of-use assets
Bunga atas liabilitas sewa (Catatan 28) 52.288.456.560 16.776.833.492 Interest on lease liabilities (Note 28)
Total 161.767.990.356 66.473.497.881 Total
Pada tahun 2025 dan 2024, pengurangan aset hak- In 2025 and 2024, deduction of right-of-use assets
guna merupakan penghapusan aset hak-guna representing the derecognition of right-of-use assets
terkait dengan masa sewa yang telah berakhir serta in relation with leases term that has expired and
pengakhiran sewa sehubungan dengan relokasi lease termination related to the relocation of
fasilitas pengemasan milik entitas anak ke lokasi subsidiaries’ packing facilities to new location.
baru.
Pada tanggal 31 Desember 2025 and 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berpendapat bahwa tidak terdapat management believes that there is no event or
situasi atau keadaan yang memberikan indikasi condition that may indicate impairment of right-of-
terjadinya penurunan nilai aset hak-guna. use assets.
65
Page 353
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK 14. SHORT-TERM BANK LOANS
Rincian utang bank jangka pendek adalah sebagai The details of short-term bank loans are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perusahaan Company
Rupiah Rupiah
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Fasilitas TPF 20.636.883.207 20.312.964.879 TPF Facility
Fasilitas Pinjaman Demand Loan - 30.000.000.000 Demand Loan Credit Facility
Pinjaman Rekening Koran - 4.995.650.001 Overdraft
Entitas anak Subsidiaries
Dolar Australia Australian Dollar
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Ltd. Banking Corporation Ltd.
Multi-Currency Credit Facility Multi-Currency Credit Facility
($AU9.000.000 pada tanggal (AU$9,000,000 as of
31 Desember 2025 dan 2024) 101.293.152.202 91.051.414.044 December 31, 2025 and 2024)
Rupiah Rupiah
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Fasilitas TPF 33.436.843.804 32.270.310.531 TPF Facility
Fasilitas Pinjaman Demand Loan 10.650.000.000 15.000.000.000 Demand Loan Credit Facility
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Fasilitas Pinjaman Kredit Modal Kerja 19.960.993.151 12.500.000.000 Working Capital Credit Facility
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pinjaman Rekening Koran 3.758.693.273 3.101.367.206 Overdraft
Total 189.736.565.637 209.231.706.661 Total
PT Bank OCBC NISP Tbk - Utang Bank Jangka PT Bank OCBC NISP Tbk - Short-Term Bank
Pendek Loans
Perusahaan The Company
Berdasarkan Akta Notaris Imelda Nur Pane, S.H., Based on the Notarial Deed of Imelda Nur Pane
No. 87 tanggal 28 Desember 2021, sebagaimana S.H., No. 87 dated December 28, 2021, as last
terakhir diubah dengan Perubahan Perjanjian amended by the Amendment Loan Agreement
Pinjaman Nomor 83/ILS-JKT/PK/II/2026 tanggal No. 83/ILS-JKT/PK/II/2026 dated on February 26,
26 Februari 2026, Perusahaan menerima fasilitas 2026, the Company received loan facilities from
pinjaman dari PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk (“OCBC NISP”), in the
(“OCBC NISP”) berupa Fasilitas pinjaman rekening form of overdraft facility with a maximum amount of
koran dengan jumlah maksimum Rp5.000.000.000, Rp5,000,000,000, Demand Loan (“DL”) Facility with
Fasilitas Demand Loan (“DL”) dengan jumlah a maximum amount of Rp35,000,000,000,
maksimum Rp35.000.000.000, Fasilitas Trade Combined Trade Facility with a total limit of not
Gabungan dengan jumlah batas tidak melebihi exceeding Rp50,000,000,000 consisted of Local
Rp50.000.000.000, yang terdiri dari Fasilitas Local Credit (“LC”) Facility with a maximum amount of
Credit (“LC”) maksimal sebesar Rp26.000.000.000, Rp26,000,000,000, TR Facility with a maximum
Fasilitas TR maksimal sebesar Rp26.000.000.000, amount of Rp26,000,000,000, Trade Purchase
Fasilitas Trade Purchase Financing (“TPF”) Financing (“TPF”) Facility with a maximum amount
maksimal Rp50.000.000.000 yang berlaku sampai of Rp50,000,000,000 which is valid until
dengan 27 November 2026. Fasilitas ini dikenakan November 27, 2026. This facility is subject to
bunga sebesar 7,75%. interest of 7.75%.
66
Page 354
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
PT Bank OCBC NISP Tbk - Utang Bank Jangka PT Bank OCBC NISP Tbk - Short-Term Bank
Pendek (lanjutan) Loans (continued)
Entitas anak - PT Holi Pharma (“HOLI”) Subsidiaries - PT Holi Pharma (“HOLI”)
Berdasarkan Akta Notaris Imelda Nur Pane, S.H., Based on Notarial Deed No. 82 dated December 28,
No. 82 tanggal 28 Desember 2021, sebagaimana 2021 of Imelda Nur Pane, S.H., as most recently
terakhir diubah dengan Perubahan Perjanjian amended by the Amendment to Loan Agreement
Pinjaman Nomor 79/ILS-JKT/PK/II/2026 tanggal 26 No. 79/ILS-JKT/PK/II/2026 dated February 26,
Februari 2026, HOLI menerima fasilitas pinjaman 2026, HOLI obtained loan facilities consisting of a
berupa Fasilitas Trade Purchase Financing (“TPF”) Trade Purchase Financing (“TPF”) facility with a
dengan jumlah batas sebesar Rp40.000.000.000, maximum limit of Rp40,000,000,000, including a
dengan sublimit Fasilitas Bank Garansi (“BG”) sublimit for a Bank Guarantee (“BG”) facility with a
dengan batas pemakaian Fasilitas BG sebesar maximum utilization limit of Rp5,000,000,000. In
Rp5.000.000.000. HOLI juga mendapatkan Fasilitas addition, HOLI obtained a Demand Loan (“DL”)
Demand Loan (“DL”) dengan jumlah batas sebesar facility with a maximum limit of Rp15,000,000,000.
Rp15.000.000.000. Semua fasilitas loan berlaku All loan facilities are valid until November 27, 2026
sampai dengan 27 November 2026 dan dikenakan and bear interest at a rate of 7.75%.
bunga sebesar 7,75%.
Perusahaan dan HOLI The Company and HOLI
Pinjaman dari PT Bank OCBC NISP Tbk dijamin The loan from PT Bank OCBC NISP Tbk is secured
dengan jaminan sebagai berikut: by the following collateral:
SHGB No.1/Cibodas, an. PT Pyridam Farma SHGB No.1/Cibodas, an. PT Pyridam Farma
Tbk. Tbk.
SHGB No.09421/Medang, an. PT Pyridam SHGB No.09421/Medang, an. PT Pyridam
Farma Tbk. Farma Tbk.
SHGB No. 136/Cigugur Tengah, an. PT Holi SHGB No. 136/Cigugur Tengah, an. PT Holi
Pharma. Pharma.
SHGB No. 137/Cigugur Tengah, an. PT Holi SHGB No. 137/Cigugur Tengah, an. PT Holi
Pharma. Pharma.
SHGB No. 138/Cigugur Tengah, an. PT Holi SHGB No. 138/Cigugur Tengah, an. PT Holi
Pharma. Pharma.
Persediaan (stok barang) milik PT Pyridam Inventory (stock of goods) owned by
Farma Tbk yang telah dilakukan pemasangan PT Pyridam Farma Tbk which has been
Fidusia, dengan nilai penjaminan installed with Fiduciary, with a collateral value
Rp6.250.000.000. of Rp6,250,000,000.
Piutang usaha milik PT Pyridam Farma Tbk Accounts receivable owned by PT Pyridam
yang telah dilakukan pemasangan Fidusia, Farma Tbk which has been installed with
dengan nilai penjaminan Rp50.000.000.000. Fiduciary, with a guarantee value of
Rp50,000,000,000.
Piutang usaha milik PT Holi Pharma yang telah Accounts receivable owned by PT Holi Pharma
dilakukan pemasangan Fidusia, dengan nilai which has been installed with Fiduciary, with a
penjaminan Rp10.000.000.000. guarantee value of Rp10,000,000,000.
Persediaan (stok barang) milik PT Holi Pharma Inventory (stock of goods) owned by
yang telah dilakukan pemasangan Fidusia, PT Holi Pharma which has been installed with
dengan nilai penjaminan Rp15.000.000.000. Fiduciary, with a guarantee value of
Rp15,000,000,000.
67
Page 355
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
PT Bank OCBC NISP Tbk - Utang Bank Jangka PT Bank OCBC NISP Tbk - Short-Term Bank
Pendek (lanjutan) Loans (continued)
Perusahaan dan HOLI (lanjutan) The Company and HOLI (continued)
Sehubungan dengan perjanjian pinjaman di atas, In respect of the above loan agreement, the
Perusahaan dan HOLI wajib memenuhi beberapa Company and HOLI have to comply several
persyaratan dan mempertahankan rasio keuangan covenants and maintain certain financial ratios.
tertentu:
Adjusted debt to equity ratio tidak lebih dari 4,5 Adjusted debt to equity ratio of not more than 4.5
kali untuk periode Desember 2024 sampai times for the period December 2024 till
dengan September 2025 dan tidak lebih dari 3 September 2025 and not more than 3 times for
kali untuk periode Desember 2025; the period December 2025;
Debt service coverage ratio tidak kurang dari Debt service coverage ratio of not less than 1.25
1,25 kali. times.
Pada tanggal 31 Desember 2025 and 2024, As of December 31, 2025 and 2024, the Company
Perusahaan dan HOLI telah memenuhi semua and HOLI have complied with all covenants which
persyaratan sebagaimana diatur dalam perjanjian were stated in the loan agreement above, except for
pinjaman tersebut di atas, kecuali untuk rasio debt the debt service coverage and debt to equity ratio.
service coverage dan debt to equity. Manajemen The management believes that it will not affect the
berkeyakinan bahwa hal ini tidak akan berpengaruh status of the related credit/loan.
pada status kredit/pinjaman terkait.
PT Bank Central Asia Tbk - Utang Bank Jangka PT Bank Central Asia Tbk - Short-Term Bank
Pendek Loans
Entitas anak - PT Holi Pharma (“HOLI”) Subsidiaries - PT Holi Pharma (“HOLI”)
HOLI juga memperoleh fasilitas pinjaman dari HOLI also obtained a loan facility from
PT Bank Central Asia Tbk berupa Fasilitas KRK PT Bank Central Asia Tbk in the form of the KRK
dengan maksimum pinjaman Rp5.000.000.000 Facility with a maximum loan of Rp5,000,000,000
yang berlaku sampai dengan 2 Juni 2026. Pinjaman which is valid until June 2, 2026. This loan bears
ini dikenakan bunga sebesar 9% per tahun. interest at 9% per annum.
PT Bank Mandiri (Persero) Tbk - Utang Bank PT Bank Mandiri (Persero) Tbk - Short-Term
Jangka Pendek Bank Loans
Entitas anak - PT Ethica Industri Farmasi Subsidiaries - PT Ethica Industri Farmasi
(“ETHICA”) (“ETHICA”)
Berdasarkan perjanjian pinjaman dengan Bank Based on the loan agreements with Bank Mandiri
Mandiri No. WCO.JSD/0611/KMK/2023, No. WCO.JSD/0611/KMK/2023, No.
No. WCO.JSD/0612/KMK/2023, dan WCO.JSD/0612/KMK/2023, and No.
No. WCO.JSD/0613/KMK/2023, seluruhnya WCO.JSD/0613/KMK/2023, all dated May 15, 2023,
tertanggal 15 Mei 2023, sebagaimana diubah with last addendum on May 14, 2025, ETHICA has
terakhir pada tanggal 14 Mei 2025, ETHICA, obtained loan facilities including a Revolving
memperoleh fasilitas pinjaman seperti Fasilitas Working Capital Credit Facility with a loan limit of
Kredit Modal Kerja Revolving dengan limit pinjaman Rp22,500,000,000, a Working Capital Credit Facility
Rp22.500.000.000, Fasilitas Kredit Modal Kerja - in the form of Stock Financing with a loan limit of
berupa Stock Financing dengan limit pinjaman Rp30,000,000,000, and an A/R Financing Facility
Rp30.000.000.000, dan Fasilitas A/R Financing with a loan limit of Rp50,000,000,000. The loans are
dengan limit pinjaman Rp50.000.000.000. Pinjaman subject to interest rates of 8.25%.
ini dikenakan bunga sebesar 8,25%.
68
Page 356
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
PT Bank Mandiri (Persero) Tbk - Utang Bank PT Bank Mandiri (Persero) Tbk - Short-Term
Jangka Pendek (lanjutan) Bank Loans (continued)
Entitas anak - PT Ethica Industri Farmasi Subsidiaries - PT Ethica Industri Farmasi
(“ETHICA”) (lanjutan) (“ETHICA”) (continued)
Pinjaman ini dijamin dengan jaminan berupa tanah These loans are secured by collateral in the form of
dan bangunan termasuk mesin dan peralatan pabrik land and buildings, including machinery and factory
dengan bukti kepemilikan Sertifikat Hak Guna equipment, evidenced by the Certificate of Building
Bangunan Nomor 5788/Jayamukti, atas nama Use Rights No. 5788/Jayamukti, in the name of
ETHICA, yang telah diikat Hak Tanggungan ke-1 ETHICA, which has been encumbered with a first
(satu) sebesar Rp103.000.000.000, fidusia atas mortgage of Rp103,000,000,000, fiduciary rights
persediaan (Catatan 7) senilai Rp62.500.000.000 over inventory (Note 7) valued at
dan piutang usaha (Catatan 5) senilai Rp62,500,000,000, and accounts receivable
Rp40.000.000.000. (Note 5) valued at Rp40,000,000,000.
Sehubungan dengan perjanjian pinjaman di atas, In respect of the above loan agreement, the ETHICA
ETHICA wajib memenuhi beberapa persyaratan dan have to comply several covenants and maintain
mempertahankan rasio keuangan tertentu sebagai certain financial ratios as follows:
berikut:
Debt to equity ratio tidak lebih dari 1 kali; Debt to equity ratio of not more than 1 time;
Debt service coverage ratio tidak kurang dari 1 Debt service coverage ratio of not less than 1
kali; time;
Current ratio tidak kurang dari 1 kali; Current ratio of not less than 1 time;
Ekuitas positif; dan Positive equity; and
Arus kas operasi positif. Positive operating cashflows.
Pada tanggal 31 Desember 2025 and 2024, ETHICA As of December 31, 2025 and 2024, ETHICA has
telah memenuhi semua persyaratan sebagaimana complied with all covenants which were stated in the
diatur dalam perjanjian pinjaman tersebut di atas. loan agreement above.
The Hongkong And Shanghai Banking The Hongkong And Shanghai Banking
Corporation Limited - Utang Bank Jangka Corporation Limited - Short-term Bank Loan
Pendek
Entitas anak - Pyfa Health Singapore Pte Ltd Subsidiaries - Pyfa Health Singapore Pte Ltd
(“PHSG”) (“PHSG”)
Pada tanggal 16 Juli 2024, Pyfa Health Singapore On July 16, 2024, Pyfa Health Singapore Pte Ltd
Pte Ltd (“PHSG”) menandatangani Surat Fasilitas (“PHSG”) signed a Facility Letter and Memorandum
dan Memorandum of Charge dengan Bank The of Charge with Bank The Hongkong and Shanghai
Hongkong and Shanghai Banking Corporation Banking Corporation Limited, Singapore Branch for
Limited, Cabang Singapura untuk fasilitas pinjaman a loan facility in the form of a Multi-Currency Credit
berupa Multi-Currency Credit Facility paling banyak Facility of up to US$15,000,000 or equivalents with
senilai $AS15.000.000 atau setara dengan mata others currencies. The interest rate will follow the
uang lainnya. Tingkat suku bunga akan mengikuti bank’s cost of funds plus an applicable margin of
cost of funds dari Bank ditambah dengan margin 1.50% per annum or other interest rate notified by
yang berlaku sebesar 1,50% per tahun atau tingkat the bank in writing.
suku bunga lain yang diberitahukan oleh Bank
secara tertulis.
69
Page 357
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. UTANG USAHA - PIHAK KETIGA 15. TRADE PAYABLES - THIRD PARTIES
a. Akun ini merupakan liabilitas kepada para a. This account represents liabilities to suppliers
pemasok atas pembelian persediaan. Rincian for purchases of inventories. The details of
utang usaha - pihak ketiga berdasarkan mata trade payables - third parties by currency are as
uang adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga: Third parties:
Dolar Australia Australian Dollar
($AU20.738.933 pada tanggal (AU$20,738,933 as of
31 Desember 2025 dan December 31, 2025 and
($AU17.025.059 pada tanggal (AU$17,025,059 as of
31 Desember 2024) 233.416.690.915 171.644.604.351 December 31, 2024)
Rupiah 43.101.186.409 50.164.758.216 Rupiah
Euro Euro
(EUR614.111 pada tanggal (EUR614,111 as of
31 Desember 2025 dan December 31, 2025 and
EUR491.826 pada tanggal EUR491,826 as of
31 Desember 2024) 12.130.534.583 8.287.916.821 December 31, 2024)
Dolar Amerika Serikat United States Dollar
($AS245.394 pada tanggal ($US245,394 as of
31 Desember 2025 dan December 31, 2025 and
$AS591.970 pada tanggal $US591,970 as of
31 Desember 2024) 4.118.202.108 9.567.426.964 December 31, 2024)
Total 292.766.614.015 239.664.706.352 Total
b. Rincian umur utang usaha - pihak ketiga adalah b. The aging analysis of trade payables - third
sebagai berikut: parties is as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Belum jatuh tempo 203.757.236.706 108.036.242.931 Not yet due
1 - 30 hari 56.527.041.016 97.255.529.110 1 - 30 days
31 - 60 hari 20.217.825.755 21.084.346.374 31 - 60 days
Lebih dari 60 hari 12.264.510.538 13.288.587.937 More than 60 days
Total 292.766.614.015 239.664.706.352 Total
16. UTANG LAIN-LAIN - PIHAK KETIGA 16. OTHER PAYABLES - THIRD PARTIES
Akun ini terdiri dari: This account consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Ekstra klaim diskon dan retur 30.971.507.317 25.999.467.555 Extra claim discount and return
Jasa profesional 4.256.691.600 1.372.917.561 Professional fee
Unidentify payment 3.228.793.779 1.539.073.478 Unidentify payment
Pembelian aset tetap 1.477.439.763 2.348.654.455 Purchase of fixed asset
Pengiriman dan logistik 829.292.289 1.023.524.906 Freight and logistic
Utilitas 478.579.007 1.028.250.598 Utility
Lainnya 27.354.846.137 12.813.337.528 Others
Total 68.597.149.892 46.125.226.081 Total
Pembayaran utang lain-lain diharapkan selesai Payment for other payable is expected in one year
dalam satu tahun atau kurang (atau dalam siklus or less (or in the normal operating cycle of business
normal operasi dari bisnis jika lebih lama), utang if longer), they are classified as current liabilities.
tersebut dikelompokkan sebagai liabilitas lancar. If not, they are presented as non-current liabilities.
Jika tidak, utang tersebut disajikan sebagai liabilitas
tidak lancar.
70
Page 358
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. BEBAN AKRUAL 17. ACCRUED EXPENSES
Akun ini terdiri dari: This account consist of:
31 Desember/December 31,
2025 2024
Jasa profesional 37.471.032.665 18.533.029.477 Professional fee
Biaya pemasaran dan diskon tambahan 36.174.056.955 30.671.812.424 Marketing cost and extra discount
Beban bunga 20.361.302.804 13.310.726.331 Interest expense
Insentif pemasaran 6.528.981.385 4.580.430.865 Marketing Incentive
Listrik, air dan telepon 2.590.475.299 4.742.608.807 Electricity, water and telephone
Lain-lain 33.864.309.982 10.271.345.766 Others
Total 136.990.159.090 82.109.953.670 Total
18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS
Akun ini terdiri dari: This accounts represents as follow:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Entitas anak Subsidiaries
Dolar Australia Australian Dollar
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Ltd. Banking Corporation Ltd.
Multi-currency Revolving Facility Multi-currency Revolving Facility
($AU155.000.000 pada tanggal (AU$155,000,000 as of
31 Desember 2025 dan 2024 1.744.525.000.000 1.562.691.400.000 December 31, 2025 and 2024
Fasilitas Pinjaman Berjangka Term Loan Credit Facility
($AU30.000.000 pada tanggal (AU$30,000,000 as of
31 Desember 2025 dan December 31, 2025 and
$AU47.000.000 pada tanggal AU$47,000,000 as of
31 Desember 2024) 337.650.000.000 473.848.360.000 December 31, 2024)
Commercial Debtor Finance Facility Commercial Debtor Finance Facility
($AU6.890.435 pada tanggal (AU$6,890,435 as of
31 Desember 2025) 77.636.269.681 - December 31, 2025)
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Fasilitas Kredit Investasi 66.671.812.052 2.946.533.022 Investment Credit Facility
Total 2.226.483.081.733 2.039.486.293.022 Total
Dikurangi: Less:
Jatuh tempo dalam satu tahun (184.862.125.758) (15.743.220.000) current maturities
Bagian jangka panjang 2.041.620.955.975 2.023.743.073.022 Non-current portion
71
Page 359
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
The Hongkong And Shanghai Banking The Hongkong And Shanghai Banking
Corporation Limited - Utang Bank Jangka Corporation Limited - Long-term Bank Loan
Panjang
Entitas anak - Probiotec Pty. Ltd. (“PBP”) Subsidiaries - Probiotec Pty. Ltd. (“PBP”)
Perjanjian Fasilitas Pinjaman telah ditandatangani Loan Facility Agreement was signed on June 24,
pada tanggal 24 Juni 2024 antara: 2024 between:
1. Probiotec Pty. Ltd. dan Probiotec Pharma Pty. 1. Probiotec Pty. Ltd. and Probiotec Pharma Pty.
Ltd., selaku Debitur; Ltd., as Debtors;
2. Penjamin (Guarantor), yang mencakup 2. Guarantor, which includes Probiotec, Probiotec
Probiotec, Probiotec Pharma, serta sejumlah Pharma, and companies controlled by
perusahaan terkendali Probiotec baik secara Probiotec directly or indirectly, namely: Biotech
langsung maupun tidak langsung, yaitu: Biotech Pharmaceuticals Australia Pty. Ltd., Probiotec
Pharmaceuticals Australia Pty. Ltd., Probiotec Pharmaceuticals Pty. Ltd., Biotech
Pharmaceuticals Pty. Ltd., Biotech Pharmaceuticals Pty. Ltd., Probiotec (NSW)
Pharmaceuticals Pty. Ltd., Probiotec (NSW) Pty. Ltd., South Pack Laboratories (Aust) Pty.
Pty. Ltd., South Pack Laboratories (Aust) Pty. Ltd., ABS (Aus) Pty. Ltd., L.J.M. Marketing
Ltd., ABS (Aus) Pty. Ltd., L.J.M. Marketing Services Pty. Ltd., Milton Pharmaceuticals Pty.
Services Pty. Ltd., Milton Pharmaceuticals Pty. Ltd., Mutltipack-LJM Pty. Limited, LJM (NSW)
Ltd., Multipack-LJM Pty. Limited, LJM (NSW) Pty. Ltd., and HH Packaging Pty. Ltd.; and
Pty. Ltd., dan HH Packaging Pty. Ltd.; dan
3. The Hongkong and Shanghai Banking 3. The Hongkong and Shanghai Banking
Corporation Limited, Cabang Sydney, Australia. Corporation Limited, Sydney Branch, Australia.
Berdasarkan Perjanjian Fasilitas Pinjaman di atas, Based on the above Loan Facility Agreement, the
Debitur menerima fasilitas-fasilitas pinjaman berupa Debtors received loan facilities in the form of term
pinjaman berjangka (term loan facility) sebesar loan facility of AU$47,000,000, revolving letter of
$AU47.000.000, fasilitas revolving letter of credit credit facility of AU$13,500,000, and commercial
sebesar $AU13.500.000, dan pembiayaan debtor finance facility of AU$15,000,000 with a total
komersial debitur sebesar $AU15.000.000 dengan facility amount of AU$75,500,000.
total jumlah fasilitas senilai $AU75.500.000.
Perjanjian ini diubah pada tanggal 13 Mei 2025 yang This agreement was amended on May 13, 2025,
mengubah fasilitas revolving letter of credit menjadi which amended the revolving letter of credit facility
sebesar $AU14.000.000 dan pada tanggal to $AU14,000,000, and on February 20, 2026, which
20 Februari 2026 yang mengubah fasilitas amended the commercial debtor financing facility to
pembiayaan komersial debitur menjadi sebesar $AU22,500,000.
$AU22.500.000.
Jangka waktu dari pinjaman ini yaitu tanggal yang The term of this loan is the date that falls 3 (three)
jatuh 3 (tiga) tahun sejak tanggal pertama kali years from the date the loan facility was first used by
penggunaan fasilitas pinjaman diberikan kepada the Debtors. This loan bears interest at the
Debitur. Pinjaman ini dikenakan bunga sebesar nilai aggregate value of the applicable Bank's margin and
agregat dari marjin dan nilai dasar Bank yang base rate as referred to in the Facility Agreement.
berlaku sebagaimana dimaksud dalam Perjanjian This loan is secured by all current and future assets
Fasilitas. Pinjaman ini dijamin dengan semua aset of each of the guarantors and all current and future
masing-masing Penjamin saat ini dan di masa assets of Probiotec Pharma in any form other than
depan dan semua aset Probiotec Pharma saat ini trade receivables.
dan di masa depan dalam bentuk apa pun selain
piutang usaha.
72
Page 360
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
The Hongkong And Shanghai Banking The Hongkong And Shanghai Banking
Corporation Limited - Utang Bank Jangka Corporation Limited - Long-term Bank Loan
Panjang (lanjutan) (continued)
Entitas anak - Probiotec Pty. Ltd. (“PBP”) Subsidiaries - Probiotec Pty. Ltd. (“PBP”)
(lanjutan) (continued)
Sehubungan dengan perjanjian pinjaman di atas, In respect of the above loan agreement, the PBP
PBP wajib memenuhi beberapa persyaratan dan have to comply several covenants and maintain
mempertahankan rasio keuangan tertentu sebagai certain financial ratios as follows:
berikut:
Fixed charge cover ratio tidak kurang dari 1,5 Fixed charge cover ratio of not less than 1.5
kali; dan times; and
Net leverage ratio tidak lebih dari 2,5 kali. Net leverage ratio of not more than 2.5 times.
Pada tanggal 31 Desember 2025 and 2024, PBP As of December 31, 2025 and 2024, PBP has
telah memenuhi semua persyaratan sebagaimana complied with all covenants which were stated in the
diatur dalam perjanjian pinjaman tersebut di atas. loan agreement above.
Entitas anak - Pyfa Australia Pty. Ltd (“PAPL”) Subsidiaries - PYFA Australia Pty. Ltd (“PAPL”)
PAPL telah menandatangani Multicurrency Term PAPL has signed a Multicurrency Term Facility
Facility Subscription Agreement bersama dengan Subscription Agreement with HSBC Singapore
HSBC Cabang Singapura (“HSBC”) tertanggal 3 Mei Branch (“HSBC”) dated May 3, 2024, which is
2024 yang telah diamendemen dengan Amendment amended with an Amendment and Restatement
and Restatement Agreement tertanggal 4 Desember Agreement dated December 4, 2024, with the
2024 dengan jumlah fasilitas pinjaman yang amount of loan facility provided by HSBC to PAPL
diberikan oleh HSBC kepada PAPL adalah sebesar amounting to AU$155,000,000. The facility will due
$AU155.000.000. Fasilitas tersebut akan jatuh within 5 years from the loan utilization date and will
tempo dalam waktu 5 tahun sejak tanggal utilisasi be paid in installment based on the terms of
pinjaman dan akan dibayar secara bertahap agreement.
berdasarkan ketentuan perjanjian.
Berdasarkan perjanjian tanggal 4 Desember 2024 Based on the agreement dated December 4, 2024,
yang dibuat di antara oleh PAPL dan HSBC, aset made between PAPL and HSBC, the assets of
dari PAPL yang disepakati untuk dijaminkan adalah PAPL agreed to be pledged are 83,773,406 shares
83.773.406 lembar saham Probiotec Pty. Ltd. of Probiotec Pty. Ltd. (“PBP”) owned by PAPL
(“PBP”) yang dimiliki PAPL (“Saham yang ("Pledged Shares"), including the rights and benefits
Dijaminkan”), termasuk hak dan keuntungan yang attached to those shares, both present and any
melekat pada saham tersebut, efek yang dapat future tradable securities owned by PAPL in PBP or
diperdagangkan yang dimiliki PAPL pada PBP baik other securities agreed upon from time to time, as
untuk saat ini maupun untuk masa yang akan well as both present and future properties of PAPL.
datang dan efek lain yang disepakati dari waktu ke
waktu, dan properti PAPL baik yang sudah ada
maupun yang akan ada di masa yang akan datang.
73
Page 361
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
PT Bank Mandiri (Persero) Tbk - Utang Bank PT Bank Mandiri (Persero) Tbk - Long-Term
Jangka Panjang Bank Loans
Entitas anak - PT Ethica Industri Farmasi Subsidiaries - PT Ethica Industri Farmasi
(“ETHICA”) (“ETHICA”)
Berdasarkan Perjanjian Kredit Investasi I No. Based on Investment Credit Agreement I No.
WCO.JSD/1994/KI/2024 tanggal 16 Juli 2024 dan WCO.JSD/1994/KI/2024 dated July 16, 2024, and
Perjanjian Kredit Investasi II No. on Investment Credit Agreement II No.
WCO.CL2/0035/KI/2025 tanggal 31 Januari 2025, WCO.CL2/0035/KI/2025 dated January 31, 2025,
ETHICA memperoleh Fasilitas Kredit Investasi I ETHICA obtained Investment Credit Facility I with a
dengan limit Rp7.500.000.000 dan Fasilitas Kredit limit of Rp7,500,000,000 and Investment Credit
Investasi II dengan limit sebesar Facility II with a limit of Rp120,000,000,000. The
Rp120.000.000.000. Perjanjian Kredit di atas, above Credit Agreement is amended through
diamandemen melalui Adendum Addendum No. WCO.CL2/0035/KI/2025 dated
No. WCO.CL2/0035/KI/2025 tanggal 30 Januari January 30, 2026, where the ETHICA obtained two
2026, dimana ETHICA mendapatkan dua Fasilitas Credit Facilities with maximum credit limit of
Kredit dengan limit masing-masing sebesar Rp65,000,000,000 and Rp55,000,000,000,
Rp65.000.000.000 dan Rp55.000.000.000. Fasilitas respectively. The Credit Facilities will be paid
Kredit tersebut akan dibayar melalui pembayaran through monthly installments until January 30, 2033.
angsuran bulanan sampai dengan tanggal
30 Januari 2033.
Pinjaman ini dijamin dengan jaminan berupa tanah This loan is secured by collateral in the form of land
dan bangunan termasuk mesin dan peralatan pabrik and buildings, including machinery and factory
dengan bukti kepemilikan Sertifikat Hak Guna equipment, with proof of ownership via the Building
Bangunan Nomor 5788/Jayamukti, atas nama Use Rights Certificate No. 5788/Jayamukti, under
ETHICA, yang telah diikat Hak Tanggungan ke-1 the name of ETHICA, which has been encumbered
(satu) sebesar Rp103.000.000.000, dan Hak with the 1st Mortgage Rights (Hak Tanggungan ke-
Tanggungan ke-2 (dua) sebesar minimal 1) amounting to Rp103,000,000,000, and the 2nd
Rp120.000.000.000, mesin dan peralatan Mortgage Rights (Hak Tanggungan ke-2) with a
pendukung yang diikat jaminan fidusia sebesar minimum value of Rp120,000,000,000, machinery
Rp9.400.000.000, fidusia atas persediaan (Catatan and supporting equipment are secured with a
7) senilai Rp62.500.000.000 dan piutang usaha fiduciary guarantee worth Rp9,400,000,000,
(Catatan 5) senilai Rp40.000.000.000. fiduciary rights on inventory (Note 7) valued at
Rp62,500,000,000, and accounts receivable
(Note 5) valued at Rp40,000,000,000.
Sehubungan dengan perjanjian pinjaman di atas, In respect of the above loan agreement, the ETHICA
ETHICA wajib memenuhi beberapa persyaratan dan have to comply several covenants and maintain
mempertahankan rasio keuangan tertentu sebagai certain financial ratios as follows:
berikut:
Debt to equity ratio tidak lebih dari 1 kali; Debt to equity ratio of not more than 1 time;
Debt service coverage ratio tidak kurang dari 1 Debt service coverage ratio of not less than 1
kali; time;
Current ratio tidak kurang dari 1 kali; Current ratio of not less than 1 time;
Ekuitas positif; dan Positive equity; and
Arus kas operasi positif. Positive operating cashflows.
74
Page 362
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. UTANG BANK JANGKA PANJANG (lanjutan) 18. LONG-TERM BANK LOANS (continued)
PT Bank Mandiri (Persero) Tbk - Utang Bank PT Bank Mandiri (Persero) Tbk - Long-Term
Jangka Panjang (lanjutan) Bank Loans (continued)
Entitas anak - PT Ethica Industri Farmasi Subsidiaries - PT Ethica Industri Farmasi
(“ETHICA”) (lanjutan) (“ETHICA”) (continued)
Pada tanggal 31 Desember 2025 dan 2024, ETHICA As of December 31, 2025 and 2024, ETHICA has
telah memenuhi semua persyaratan sebagaimana complied with all covenants which were stated in the
diatur dalam perjanjian pinjaman tersebut di atas. loan agreement above.
ETHICA menerima Surat Pemberitahuan ETHICA has received Notification Letter
No. CM2.WDI/0329/2026 tanggal 13 Maret 2026 No. CM2.WDI/0329/2026 dated March 13, 2026,
mengenai penyesuaian tingkat suku bunga menjadi regarding the adjustment of the interest rate to
8,00% per tahun yang akan berlaku 1 April 2026. 8.00% per annum, which will take effect on April 1,
2026.
19. UTANG OBLIGASI - NETO 19. BONDS PAYABLE - NET
Rincian akun utang obligasi - neto adalah sebagai The details of bonds payable - net are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Nilai nominal Nominal value
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap I Tahun 2022 400.000.000.000 400.000.000.000 Pyridam Farma Phase I Year 2022
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap II Tahun 2023 - 400.000.000.000 Pyridam Farma Phase II Year 2023
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap III Tahun 2024 400.000.000.000 400.000.000.000 Pyridam Farma Phase III Year 2024
Obligasi Berkelanjutan II Pyridam Continuing Bonds II
Farma Tahap I Tahun 2025 420.000.000.000 - Pyridam Farma Phase I Year 2025
Total nilai nominal 1.220.000.000.000 1.200.000.000.000 Total nominal value
Dikurangi biaya penerbitan obligasi
yang belum diamortisasi: Less unamortized bonds issuance cost:
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap I Tahun 2022 (700.000.000) (1.300.000.000) Pyridam Farma Phase I Year 2022
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap II Tahun 2023 - (1.125.000.000) Pyridam Farma Phase II Year 2023
Obligasi Berkelanjutan I Pyridam Continuing Bonds I
Farma Tahap III Tahun 2024 (166.666.667) (1.166.666.670) Pyridam Farma Phase III Year 2024
Obligasi Berkelanjutan II Pyridam Continuing Bonds II
Farma Tahap I Tahun 2025 (1.750.000.000) - Pyridam Farma Phase I Year 2025
Total biaya penerbitan obligasi
yang belum diamortisasi (2.616.666.667) (3.591.666.670) Total unamortized bonds issuance cost
Total utang obligasi - neto 1.217.383.333.333 1.196.408.333.330 Total bonds payable - net
Dikurangi: bagian yang jatuh
tempo dalam waktu satu tahun - (398.875.000.000) Less: current portion
Bagian jangka panjang 1.217.383.333.333 797.533.333.330 Long-term portion
Pada tanggal 8 Maret 2022, Perusahaan melakukan On March 8, 2022, the Company offered bond
Penawaran Umum Obligasi Berkelanjutan I Pyridam offering of Continuing Bonds I Pyridam Farma
Farma Tahap I tahun 2022 sebesar phase I year 2022 with nominal value of
Rp400.000.000.000 dengan tingkat bunga 9,5% per Rp400,000,000,000 and bears 9.5% interest per
tahun dan jatuh tempo dalam 5 (lima) tahun. year and payable will due within 5 (five) years.
Perusahaan mencatatkan obligasinya pada Bursa These bonds were listed in the Indonesian Stock
Efek Indonesia pada 9 Maret 2022. Exchange on March 9, 2022.
75
Page 363
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. UTANG OBLIGASI - NETO (lanjutan) 19. BONDS PAYABLE - NET (continued)
Pada tanggal 15 September 2023, Perusahaan On September 15, 2023, the Company offered bond
melakukan Penawaran Umum Obligasi offering of Continuing Bonds I Pyridam Farma
Berkelanjutkan I Pyridam Farma Tahap II tahun phase II year 2023 with nominal value of
2023 sebesar Rp400.000.000.000 dengan tingkat Rp400,000,000,000 and bears 9.5% interest rate
bunga 9,5% per tahun dan jatuh tempo dalam per year and payable will due within 2 (two) years.
2 (dua) tahun. Perusahaan mencatatkan These bonds were listed in the Indonesian Stock
obligasinya pada Bursa Efek Indonesia pada Exchange on September 21, 2023. These bonds
21 September 2023. Obligasi ini sudah dilunasi were fully repaid in September 2025.
pada September 2025.
Pada tanggal 25 Januari 2024, Perusahaan On January 25, 2024, the Company conducted a
melakukan Penawaran Umum Obligasi Public Offering of Pyridam Farma Phase III
Berkelanjutkan I Pyridam Farma Tahap III tahun Continuing Bonds I year 2024 in the amount of
2024 sebesar Rp400.000.000.000 dengan tingkat Rp400,000,000,000 with an interest rate of 9.5% per
bunga 9,5% per tahun dan jatuh tempo dalam annum and maturing in 2 (two) years. The Company
2 (dua) tahun. Perusahaan mencatatkan listed its bonds on the Indonesia Stock Exchange on
obligasinya pada Bursa Efek Indonesia pada February 26, 2024. The proceeds of these bonds
26 Februari 2024. Hasil dari obligasi ini digunakan are used for the development of the Company's
untuk pengembangan usaha Perusahaan termasuk business including but not limited to costs for
tidak terbatas pada biaya untuk ekspansi, biaya expansion, capital expenditure costs, raw material
belanja modal, biaya bahan baku, biaya costs, operational costs, marketing costs, product
operasional, biaya pemasaran, biaya development costs, and other necessary
pengembangan produk, dan biaya lain-lain yang miscellaneous costs.
diperlukan.
Berdasarkan Rapat Umum Pemegang Obligasi Based on the General Meeting of the Bondholders
seperti yang diaktakan dengan Akta Notaris Pratiwi as notarized by Notarial Deed No. 10 and 12 of
Handayani, S.H., M.Kn., No. 10 dan 12 tanggal Pratiwi Handayani, S.H., M.Kn., dated November
21 November 2025, para pemegang Obligasi 21, 2025, the bondholders of Pyridam Farma Phase
Berkelanjutan I Pyridam Farma Tahap III tahun III Continuing Bonds I Year 2024 approved the
2024, menyetujui perubahan Pasal 5.3 dari amendmend of Article 5.3 of the Bond Indenture to
Perjanjian Perwaliamanatan untuk mengubah change the terms of the bonds from 2 (two) years to
jangka waktu obligasi dari 2 (dua) tahun menjadi 5 5 (five) years from the issuance date of the bonds.
(lima) tahun sejak tanggal penerbitan obligasi
tersebut.
Pada tanggal 9 Juli 2025, Perusahaan melakukan On July 9, 2025, the Company offered bond offering
Penawaran Umum Obligasi Berkelanjutkan II of Continuing Bonds II Pyridam Farma tahap I year
Pyridam Farma tahap I tahun 2025 sebesar 2025 with nominal value of Rp420,000,000,000 and
Rp420.000.000.000 dengan tingkat bunga 9% per bears 9% interest rate per year and payable will due
tahun dan jatuh tempo dalam 3 (tiga) tahun. within 3 (three) years. The Company obtained an
Perusahaan memperoleh pernyataan efektif dari effective statement from OJK on June 30, 2025
OJK tanggal 30 Juni 2025 perihal Pemberitahuan regarding the Notification of the Effectiveness of the
Efektifnya Pernyataan Pendaftaran. Registration Statement.
Hasil bersih yang diperoleh dari obligasi ini The net proceeds from the bonds were used for
digunakan untuk pembayaran Obligasi repayment of the Continuing Bonds I Pyridam
Berkelanjutan I Pyridam Farma Tahap II tahun 2023 Farma phase II year 2023 and working capital of the
sisanya untuk modal kerja Grup. Seluruh utang Group. All bonds issued are listed on the Indonesia
obligasi telah dicatatkan di Bursa Efek Indonesia Stock Exchange and denominated in Rupiah.
dan diterbitkan dalam mata uang Rupiah.
Perjanjian perwaliamanatan untuk obligasi The trustee agreement for the bonds set up a
mengatur ketentuan finansial yang harus dipenuhi financial covenant for the Company to maintain the
oleh Perusahaan untuk memelihara DER ("Debt DER ("Debt Equity Ratio") to not more than 5x. As
Equity Ratio") tidak lebih dari 5x. Pada tanggal of December 31, 2025 and 2024, the Company has
31 Desember 2025 dan 2024 Perusahaan telah complied with the aforementioned covenant.
memenuhi ketentuan tersebut.
76
Page 364
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFITS LIABILITIES
Rincian beban imbalan kerja karyawan adalah Details of employee benefits expense are as
sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas imbalan kerja karyawan jangka pendek 139.005.188.891 127.335.014.707 Short-term employee benefits liabilities
Liabilitas imbalan kerja karyawan jangka panjang 46.764.442.697 50.532.788.262 Long-term employee benefits liabilities
Total 185.769.631.588 177.867.802.969 Total
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
mengakui liabilitas imbalan kerja karyawan jangka recognized short-term employee benefits amounted
pendek masing-masing sebesar to Rp139,005,188,891 and Rp127,335,014,707,
Rp139.005.188.891 dan Rp127.335.014.707 respectively mainly represent liabilities employee
merupakan liabilitas imbalan kerja atas cuti tahunan, benefits for annual leave, salary, superannuation,
gaji, superannuation, bonus dan tunjangan hari bonuses and holiday allowances.
raya.
Liabilitas Imbalan Kerja Karyawan Jangka Panjang Long-term Employee Benefits Liabilities
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
mengakui liabilitas imbalan kerja karyawan yang recognized employee benefits liabilities amounting
masing-masing jumlahnya ditentukan melalui when were determined through actuarial valuations
perhitungan aktuaria yang dilakukan oleh Kantor performed by Kantor Konsultan Aktuaria Steven
Konsultan Aktuaria Steven Mourits, aktuaris Mourits, an independent actuary, based on its report
independen, berdasarkan laporan No. 1378/MR-EP- 1378/MR-EP-PSAK219-PFRM/III/2026 until No.
PSAK219-PFRM/III/2026 hingga No. 1380/MR-EP- 1380/MR-EP-PSAK219-EIFR/III/2026 dated March
PSAK219-EIFR/III/2026 tertanggal 26 Maret 2026 26, 2025 for December 31, 2025 and
untuk 31 Desember 2025 dan No. 1414/MR-EP- 1414/MR-EP-PSAK219-PFRM/III/2025 until No.
PSAK219-PFRM/III/2025 hingga No. 1416/MR-EP- 1416/MR-EP-PSAK219-EIFR/III/2025 dated March
PSAK219-EIFR/III/2025 tertanggal 24 Maret 2025 24, 2025 for December 31, 2024.
untuk 31 Desember 2024.
Liabilitas imbalan kerja karyawan tersebut dihitung The employee benefits liabilities are calculated
dengan menggunakan metode “Projected Unit using the”Projected Unit Credit” method and are
Credit” dan asumsi - asumsi sebagai berikut: based on the following assumptions:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tingkat diskonto 7,10% - 7,15% 7,10% - 7,15% Discount rate
Tingkat kenaikan gaji 4,00% - 5,00% 5,00% - 10,00% Salary increase rate
Tingkat kematian TMI 4 - 2019 TMI 4 - 2019 Mortality rate
Usia pensiun normal 57 - 58 tahun/year 57 - 58 tahun/year Normal retirement age
77
Page 365
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
Beban imbalan kerja yang diakui dalam laporan laba The related expenses recognized in the
rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian adalah sebagai berikut: comprehensive income are as follows:
Tahun yang berakhir pada
tanggal 31 Desember/
Year ended December 31,
2025 2024
Beban jasa kini 5.597.859.643 5.659.782.505 Current service cost
Beban jasa lalu (3.165.284.676) (2.408.028.398) Past service cost
Beban bunga 2.403.122.162 2.070.511.673 Interest cost
Pengukuran kembali - (33.602.000) Remeasurement
Penyesuaian liabilitas atas Liability released due to
transfer keluar (masuk) karyawan (180.450.732) 1.831.902 employee transferred out (in)
Jumlah imbalan sebelum kelebihan
pembayaran 4.655.246.397 5.290.495.682 Total before excess benefit payment
Kelebihan pembayaran imbalan 20.659.556 1.035.755 Excess benefits payment
Jumlah 4.675.905.953 5.291.531.437 Total
Perubahan nilai kini kewajiban imbalan pasti adalah The changes in the present value of defined benefit
sebagai berikut: obligation are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Nilai kini kewajiban imbalan pasti Present value of defined benefit
pada tanggal 1 Januari 37.095.769.902 34.901.002.103 obligation as of January 1
Beban imbalan kerja yang diakui Employee benefits expenses
pada laba rugi: recognized in profit or loss:
- Beban jasa kini 5.597.859.643 5.659.782.505 Current service cost -
- Beban jasa lalu (3.165.284.676) (2.408.028.398) Past service cost -
- Beban bunga 2.403.122.162 2.070.511.673 Interest cost -
- Provisi untuk pembayaran imbalan
di luar provisi yang dihitung 20.659.556 1.035.755 Provision for excess benefit payment -
- Transfer in (out) (180.450.732) 1.831.902 Transfer in (out) -
- Pengukuran kembali atas NKKIP Remeasurements of PVDBO -
hanya untuk IJPL - (33.602.000) only for OLTEB
Pengukuran kembali liabilitas imbalan Remeasurement of net defined
pasti neto yang diakui pada benefit liability recognized in
(penghasilan) rugi komprehensif lain: other comprehensive (income) loss:
- Kerugian (keuntungan )aktuarial
yang timbul dari penyesuaian Actuarial gain (loss) due to -
atas pengalaman 1.936.932.974 (484.639.485) experience adjustment
- Keuntungan aktuarial
yang timbul dari perubahan Actuarial gains due to -
asumsi keuangan (5.918.163.604) (2.012.849.178) changes in financial assumptions
Pembayaran manfaat (2.474.705.702) (598.239.220) Benefits paid
Kelebihan pembayaran imbalan (20.659.556) (1.035.755) Excess benefits payment
Nilai kini kewajiban imbalan pasti Present value of defined benefit
pada tanggal 31 Desember 35.295.079.967 37.095.769.902 obligation as of December 31
78
Page 366
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
Mutasi liabilitas imbalan kerja karyawan jangka Movements in the liability for post-employment
panjang yang diakui di laporan posisi keuangan benefits recognized in the consolidated statements
konsolidasian adalah sebagai berikut: of financial position are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Saldo awal 37.095.769.902 34.901.002.103 Beginning balance
Beban tahun berjalan 4.655.246.397 7.699.559.835 Expense during the year
Biaya jasa lalu atas perubahan imbalan - (2.408.028.398) Past service cost due to plan amendment
Rugi aktuarial (3.981.230.631) (2.497.488.663) Actuarial loss
Pembayaran tahun berjalan (2.474.705.701) (599.274.975) Payments during the year
Saldo akhir 35.295.079.967 37.095.769.902 Ending balance
Dampak terhadap nilai kewajiban imbalan pasti dari The impact to the value of the defined benefit
perubahan yang mungkin terjadi pada asumsi obligation of a reasonably possible change to
aktuaria ditunjukkan pada tabel berikut: actuarial assumption is presented in the table below:
Kenaikan 1%/ Penurunan 1%/
1% Increase 1% Decrease
2025 2024 2025 2024
Tingkat diskonto (2.741.623.437) (2.280.055.276) 3.138.008.946 2.603.846.573 Discount rate
Tingkat kenaikan gaji masa depan 3.264.784.967 2.731.264.846 (2.894.481.843) (2.425.543.479) Future salary increase rate
Perkiraan profil jatuh tempo kewajiban imbalan pasti The estimated maturity profile of the defined benefit
pada tanggal 31 Desember 2025 dan 2024 adalah plan as of December 31, 2025 and 2024 is as follow:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dalam waktu 12 bulan ke depan 3.671.704.568 9.815.105.108 Within the next 12 months
Antara 1 sampai 2 tahun 1.689.667.958 2.610.706.403 Between 1 to 2 years
Antara 2 sampai 5 tahun 4.993.266.479 9.014.711.512 Between 2 to 5 years
Di atas 5 tahun 98.123.861.108 91.649.556.381 Beyond 5 years
21. MODAL SAHAM 21. SHARE CAPITAL
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the composition
susunan kepemilikan saham sesuai dengan of stockholders based on the records maintained by
pencatatan PT Sinartama Gunita selaku Biro PT Sinartama Gunita, the Shares Administration
Administrasi Efek adalah sebagai berikut: Agency, are as follows:
31 Desember 2025/ December 31, 2025
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of
Nama Pemegang Saham and fully paid ownership Total/Total Name of Shareholders
Rejuve Global Investment Pte Ltd 6.793.427.177 60,45% 679.342.717.700 Rejuve Global Investment Pte Ltd
PT Asuransi Jiwa Starinvestama 572.628.400 5,10% 57.262.840.000 PT Asuransi Jiwa Starinvestama
Masyarakat (masing-masing
di bawah 5%) 3.870.637.217 34,45% 387.063.721.700 Public (each below 5%)
Total 11.236.692.794 100,00% 1.123.669.279.400 Total
79
Page 367
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. MODAL SAHAM (lanjutan) 21. SHARE CAPITAL (continued)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the composition
susunan kepemilikan saham sesuai dengan of stockholders based on the records maintained by
pencatatan PT Sinartama Gunita selaku Biro PT Sinartama Gunita, the Shares Administration
Administrasi Efek adalah sebagai berikut: (lanjutan) Agency, are as follows: (continued)
31 Desember 2024/December 31, 2024
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of
Nama Pemegang Saham and fully paid ownership Total/Total Name of Shareholders
Rejuve Global Investment Pte Ltd 6.763.997.777 60,20% 676.399.777.700 Rejuve Global Investment Pte Ltd
PT Asuransi Jiwa Starinvestama 572.628.400 5,10% 57.262.840.000 PT Asuransi Jiwa Starinvestama
Masyarakat (masing-masing
di bawah 5%) 3.900.053.823 34,70% 390.005.382.300 Public (each below 5%)
Total 11.236.680.000 100,00% 1.123.668.000.000 Total
Berdasarkan pencatatan Biro Administrasi Efek di Based on the above records maintained by the
atas, pada tanggal 31 Desember 2025 dan 2024, Shares Administration Agency, as of December 31,
Bedjo Stefanus, Direktur Perusahaan, memiliki 2025 and 2024, Bedjo Stefanus, the Company’s
saham Perusahaan masing-masing sebanyak Director, owned the Company’s shares amounting
13.310.000 saham. to 13,310,000 shares, respectively.
Berdasarkan Akta Notaris Mochamad Nova Faisal, Based on the Notarial Deed No. 2 dated
S.H., M.Kn., No. 2 tanggal 4 Januari 2024, para January 4, 2024 of Mochamad Nova Faisal, S.H.,
pemegang saham Perusahaan menyetujui untuk M.Kn., the Company’s shareholders agreed to
meningkatkan modal dasar dari 1.600.000.000 increase the authorized capital from 1,600,000,000
saham menjadi 38.000.000.000 saham yang telah shares to 38,000,000,000 shares that has been
disetujui oleh Kementerian Hukum dan Hak Asasi approved by the Ministry of Law and Human Rights
Manusia Republik Indonesia berdasarkan Surat of Republic of Indonesia based on its Decision
Keputusan No. AHU-000555.AH.01.02.Tahun 2024 Letter No. AHU-000555.AH.01.02.Year 2024 dated
tanggal 4 Januari 2024. January 4, 2024.
Peningkatan modal dasar sehubungan aksi The increase in authorized paid capital in
korporasi Perusahaan berupa Peningkatan Modal connection with the Company's corporate action in
dengan Memberikan Hak Memesan Efek Terlebih the form of Capital Increase by Granting
Dahulu I ("PMHMETD I") dalam jumlah sebanyak- Pre-emptive Rights I ("PMHMETD I") in the
banyaknya 10.701.600.000 saham baru, dengan maximum amount of 10,701,600,000 new shares,
nilai harga pelaksanaan sebesar Rp100 per saham, with an exercise price value amounting to Rp100
sehingga jumlah dana yang akan diterima per share, therefore the amount of funds that the
Perusahaan dalam Penawaran PMHMETD I adalah Company will receive in the PMHMETD I Offering is
sebanyak-banyaknya Rp1.070.160.000.000. a maximum of Rp1,070,160,000,000.
Bersamaan dengan PMHMETD I ini, Perusahaan Simultaneously with PMHMETD I, the Company
juga menerbitkan sebanyak 178.360.000 Waran also issued 178,360,000 Series I Warrants or
Seri I atau sebanyak 33,33% dari jumlah modal 33.33% of the total issued and fully paid capital at
ditempatkan dan disetor penuh pada saat the time of the Registration Statement in the context
Pernyataan Pendaftaran dalam rangka PMHMETD of PMHMETD I, with funds from the exercise of
I, dengan dana hasil pelaksanaan Waran Seri I Series I Warrants amounting to a maximum of
adalah sebanyak-banyaknya Rp142.688.000.000 Rp142,688,000,000 with exercise price Rp800 per
dengan nilai pelaksanaan Rp800 per Waran. Warrant.
Adapun efektifnya pernyataan pendaftaran dalam The effectiveness of the registration statement for
rangka PMHMETD I telah diterima dari OJK pada PMHMETD I was received from the OJK on
tanggal 3 April 2024 melalui Surat April 3, 2024 via Letter No. S-54/D.04/2024
No. S-54/D.04/2024 perihal Pemberitahuan regarding Notification of Effectiveness of
Efektifnya Pernyataan Pendaftaran. Registration Statement.
80
Page 368
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TAMBAHAN MODAL DISETOR - NETO 22. ADDITIONAL PAID-IN CAPITAL - NET
Pada tanggal 31 Desember 2025 dan 2024, rincian As of December 31, 2025 and 2024, the details of
akun tambahan modal disetor - neto adalah sebagai additional paid-in capital - net are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Agio saham dari penawaran umum Additional paid-in capital from initial
saham kepada masyarakat tahun 2001 public offering in 2001
120.000.000 saham dengan 120,000,000 shares with par value
dengan nilai nominal Rp100 per of Rp100 per share
saham dan harga penawaran and offered at
Rp105 per saham 600.000.000 600.000.000 Rp105 per share
Biaya emisi efek ekuitas (1.550.921.499) (1.550.921.499) Stock issuance cost
Subtotal (950.921.499) (950.921.499) Sub-total
Agio saham dari dividen saham tahun Additional paid-in capital from stock
2002 sejumlah 15.080.000 saham dividends in 2002
dengan harga pasar Rp300 per totalling 15,080,000 shares
saham 3.016.000.000 3.016.000.000 with market price at Rp300 per share
Uang muka pelaksanaan waran - 1.504.800 Advance for warrant exercise
Additional paid-in capital
Agio pelaksanaan waran 8.955.800 - from exercise of warrants
Total 2.074.034.301 2.066.583.301 Total
Selama 2025 jumlah waran yang dikonversi During 2025 a total of 12,794 warrants were
sebanyak 12.794 dengan nilai nominal Rp100 per converted with par value of Rp100 per share and an
saham dan harga pelaksanaan sebesar Rp800 per exercise price of Rp800 per warrant.
waran.
23. PENDAPATAN NETO 23. NET REVENUES
Rincian pendapatan neto adalah sebagai berikut: The details of net revenues are as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember
Year Ended December 31,
2025 2024
Produk farmasi, kecantikan dan Pharmaceutical products, esthetic and
jasa maklon 3.015.431.339.036 2.119.334.669.332 toll manufacturing service
Produk alat kesehatan 17.103.524.862 18.314.844.428 Medical equipment products
Total 3.032.534.863.898 2.137.649.513.760 Total
Retur dan potongan penjualan (272.112.812.583) (216.837.681.173) Sales return and discount
Neto 2.760.422.051.315 1.920.811.832.587 Net
Pada tahun 2025, pelanggan dengan nilai In 2025, individual customers whose revenue
pendapatan melebihi 10% dari total pendapatan contribution exceeded 10% of the consolidated net
adalah PT Mega Inter Distrindo dengan persentase revenue is PT Mega Inter Distrindo with percentage
sebesar 19%. Sedangkan untuk tahun 2024, tidak of 19%. In comparison, for the year 2024, no
ada spesifik pelanggan dengan jumlah pendapatan individual customers whose revenue contribution
yang melebihi 10% dari jumlah pendapatan neto exceeded 10% of the consolidated net revenue.
konsolidasian.
81
Page 369
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. BEBAN POKOK PENDAPATAN 24. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai The details of cost of revenues are as follows:
berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember
Year Ended December 31,
2025 2024
Bahan baku dan kemasan 810.936.858.031 542.325.759.197 Raw material and packaging materials
Upah buruh langsung 568.076.976.400 333.527.477.862 Direct labors
Beban pabrikasi 790.226.953.020 462.760.474.831 Factory overheads
Jumlah beban produksi 2.169.240.787.451 1.338.613.711.890 Total production cost
Persediaan barang dalam proses Work in process inventory
Awal tahun 22.342.277.349 19.060.710.505 At beginning of year
Akhir tahun (33.552.864.424) (22.342.277.349) At end of year
Harga pokok produksi 2.158.030.200.376 1.335.332.145.046 Cost of goods manufactured
Persediaan barang jadi Finished goods inventory
Awal tahun 133.546.138.165 120.284.837.940 At beginning of year
Akhir tahun (165.575.712.695) (133.546.138.165) At end of year
Subtotal - Beban pokok Sub-total Cost of goods sold -
penjualan - Produksi 2.126.000.625.846 1.322.070.844.821 Production
Barang dagangan Merchandise
Persediaan Inventories
Awal tahun 8.388.645.724 5.910.765.238 At beginning of year
Pembelian - neto 48.564.677.991 64.739.325.990 Purchases - net
Akhir tahun (5.676.410.343) (8.388.645.724) At end of year
Subtotal - beban pokok Sub-total - Cost of sales -
penjualan - Barang dagangan 51.276.913.372 62.261.445.504 Merchandise
Total Beban Pokok Penjualan 2.177.277.539.218 1.384.332.290.325 Total Cost of Goods Sold
Tidak ada spesifik vendor dengan jumlah pembelian No individual vendor accounted for purchases
yang melebihi 10% dari jumlah pembelian neto exceeding 10% of the total consolidated net
konsolidasian. purchases.
25. BEBAN PENJUALAN DAN PEMASARAN 25. SELLING AND MARKETING EXPENSES
Rincian beban penjualan dan pemasaran adalah The details of selling and marketing expenses are
sebagai berikut: as follows:
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Gaji, upah dan tunjangan 119.374.106.663 127.638.572.720 Salaries, wages and allowances
Promosi dan pengembangan pasar 86.756.303.551 92.162.983.413 Promotion and market development
Pengangkutan 34.892.162.350 22.215.726.697 Freight charges
Perjalanan dinas 13.191.824.196 12.929.793.878 Travel
Beban hiburan 5.660.359.434 4.285.559.365 Entertainment expenses
Penyusutan aset hak-guna (Catatan 13) 5.446.066.504 3.233.163.652 Depreciation right-of-use assets (Note 13)
Seminar dan pelatihan 5.030.292.577 2.682.841.742 Seminars and trainings
Sewa 1.231.240.697 1.769.154.866 Rent
Lain-lain (masing-masing di bawah
Rp1 milyar) 15.239.067.293 12.998.077.327 Others (each below Rp1 billion)
Total 286.821.423.265 279.915.873.660 Total
82
Page 370
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative expenses
sebagai berikut: are as follows:
Tahun yang Berakhir pada
Tanggal 31 Desember
Year Ended December 31,
2025 2024
Gaji, upah dan tunjangan 168.094.943.086 78.494.800.912 Salaries, wages and allowances
Amortisasi aset takberwujud 64.863.602.905 48.788.879.025 Amortization of intangible assets
Jasa profesional 52.788.893.889 35.951.205.010 Professional fees
Sewa 23.111.983.181 14.793.688.469 Rent
Penelitian dan pengembangan 21.540.925.578 17.615.109.980 Research and development
Lisensi dan perizinan 16.738.906.345 9.278.826.018 License and permits
Cadangan kerugian penurunan nilai Allowance for impairment losses
piutang (Catatan 5) 14.674.221.583 7.336.345.622 of receivables (Note 5)
Penyusutan aset hak-guna (Catatan 13) 13.912.295.887 12.191.802.540 Depreciation of right-of-use assets (Note 13)
Telepon, air, dan listrik 12.626.188.153 3.435.370.440 Telephone, water, and electricity
Penyusutan aset tetap (Catatan 11) 12.540.679.157 6.015.039.786 Depreciation of fixed assets (Note 11)
Imbalan kerja karyawan 11.758.218.449 6.792.836.880 Employee benefits
Asuransi 10.140.147.094 6.740.792.893 Insurance
Perjalanan dinas 7.618.319.202 2.745.296.801 Travel
Perbaikan dan pemeliharaan 5.816.192.702 9.892.332.272 Repair and maintance
Lain-lain (masing-masing di bawah
Rp1 milyar) 19.271.016.748 12.826.260.794 Others (each below Rp1 billion)
Total 455.496.533.959 272.898.587.442 Total
27. BEBAN LAINNYA - NETO 27. OTHER EXPENSES - NET
Rincian penghasilan (beban) lainnya - neto adalah The details of other income (expenses) - net are as
sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Jasa marketing holder dan lainnya 3.132.956.923 13.433.472.237 Marketing holder and other fees
Biaya relokasi (33.126.170.555) - Relocation cost
Penurunan nilai goodwill (Catatan 12) (12.736.540.670) - Impairment of goodwill (Note 12)
Rugi kurs mata uang asing - neto (7.055.313.682) (4.847.241.831) Loss on foreign exchange rate - net
Beban pajak (4.929.717.313) (3.435.896.169) Tax expenses
Biaya transaksi akuisisi - (103.273.430.426) Acquisition transaction costs
Lain-lain - neto (3.311.691.094) 7.578.950.227 Others - net
Total (58.026.476.391) (90.544.145.962) Total
Biaya relokasi merupakan beban terkait konsolidasi Relocation costs represent expenses associated
empat fasilitas pengemasan yang ada di New South with the consolidation of four packing facilities in
Wales, Australia, menjadi satu fasilitas terintegrasi New South Wales, Australia, into a single 36,000m²
seluas 36.000m² yang berlokasi di Kemps Creek, integrated facility located in Kemps Creek, Western
Western Sydney. Sydney.
83
Page 371
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. BEBAN KEUANGAN 28. FINANCE COSTS
Rincian beban keuangan adalah sebagai berikut: The details of finance costs are as follows:
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Utang bank 144.792.374.710 87.437.414.703 Bank loans
Obligasi 121.054.843.487 107.983.333.345 Bonds
Bunga atas Interest on
liabilitas sewa (Catatan 13) 52.288.456.560 16.776.833.492 lease liabilities (Note 13)
Provisi bank 4.582.889.920 9.474.550.544 Bank provision
Lain-lain 3.181.836.576 4.308.299.254 Others
Total 325.900.401.253 225.980.431.338 Total
29. PERPAJAKAN 29. TAXATION
Pajak dibayar dimuka terdiri dari: Prepaid taxes consists of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perusahaan Company
Pajak Penghasilan: Income Taxes:
Pasal 21 539.543.683 499.976.456 Article 21
Pasal 22 331.459 - Article 22
Deposit pajak 8.093.798.053 - Tax deposits
Entitas anak Subsidiaries
Pajak Penghasilan: Income Taxes:
Pasal 4 (2) 51.405.000 59.972.500 Article 4 (2)
Pasal 21 52.201.742 - Article 21
Pasal 23 27.635.621 - Article 23
Pajak Pertambahan Nilai 1.038.562.174 8.751.587.447 Value Added Tax
Total 9.803.477.732 9.311.536.403 Total
Utang pajak terdiri dari: Taxes payable consists of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perusahaan Company
Pajak Penghasilan: Income Taxes:
Pasal 4 (2) 10.894.281.951 725.912 Article 4 (2)
Pasal 22 93.865.507 - Article 22
Pasal 23 128.683.588 128.027.645 Article 23
Pasal 26 105.089.546 19.704.232 Article 26
Pajak Pertambahan Nilai - neto 3.596.723.982 612.213.977 Value Added Tax - net
Entitas anak Subsidiaries
Pajak Penghasilan: Income Taxes:
Pasal 4 (2) 38.212.716 13.913.468 Article 4 (2)
Pasal 21 7.585.967.823 119.747.923 Article 21
Pasal 22 71.893.987 53.391.998 Article 22
Pasal 23 196.842.595 120.910.355 Article 23
Pasal 26 369.578.719 - Article 26
Pajak Pertambahan Nilai 106.498.710 322.286.875 Value Added Tax
Goods and service tax 14.387.108.930 15.167.067.416 Goods and service tax
Pajak gaji - Australia 1.075.730.390 5.673.891.315 Payroll tax - Australia
Utang pajak korporat - Australia 21.271.679.880 11.942.080.263 Corporate tax liability - Australia
Total 59.922.158.324 34.173.961.379 Total
84
Page 372
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Rekonsiliasi antara rugi sebelum pajak penghasilan The reconciliation between loss before corporate
badan seperti yang disajikan dalam laporan laba income tax as shown in the consolidated statement
rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive income
konsolidasian dengan rugi pajak untuk tahun yang with tax loss for the years ended December 31,
berakhir pada tanggal 31 Desember 2025 dan 2024 2025 and 2024 are as follows:
adalah sebagai berikut:
Tahun yang Berakhir Pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Rugi sebelum pajak penghasilan badan Loss before corporate
menurut laporan laba rugi dan income tax as shown in the
rugi komprehensif lain consolidated statement of profit or loss
konsolidasian (530.870.190.296) (313.143.996.248) and other comprehensive loss
Dikurangi: Deduct:
Rugi entitas anak sebelum Loss of subsidiaries
pajak penghasilan 328.393.357.430 99.688.650.803 before income tax
Rugi sebelum pajak Loss before corporate income tax
penghasilan Perusahaan (202.476.832.866) (213.455.345.445) of the Company
Beda temporer: Temporary differences:
Provisi 18.891.311.854 9.184.453.538 Provision
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 11.962.526.490 1.734.605.455 losses on receivables
Penurunan nilai persediaan 9.455.605.403 5.002.694.164 Decline value of inventory
Penyisihan imbalan kerja 3.250.338.738 4.501.856.137 Provision for employee benefits
Aset hak-guna 184.102.897 82.217.353 Right-of-use assets
Aset takberwujud (749.404.833) (4.394.096.858) Intangible assets
Aset tetap (2.489.833.643) (2.478.439.701) Fixed asset
Beda temporer - neto 40.504.646.906 13.633.290.088 Net temporary differences
Beda tetap: Permanent differences:
Beban bunga 60.282.796.520 72.712.278.638 Interest expenses
Promosi 7.324.057.965 1.590.972.816 Promotion
Representasi dan jamuan 5.484.864.892 5.685.913.956 Representation and entertain
Denda pajak 3.233.820.025 939.885.491 Tax penalty
Tunjangan karyawan 1.816.428.774 1.249.716.130 Benefit in kind
Lain-lain 1.496.649.340 2.824.461.328 Others
Penghasilan keuangan (11.393.251.591) (12.055.533.297) Finance income
Beda tetap - neto 68.245.365.925 72.947.695.062 Net permanent differences
Rugi pajak (93.726.820.035) (126.874.360.295) Tax loss
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company’s
akumulasi rugi fiskal Perusahaan masing-masing accumulated tax losses is amounted to
adalah sebesar Rp220.601.180.330 dan Rp220,601,180,330 and Rp126,874,360,295,
Rp126.874.360.295. Perusahaan tidak mengakui respectively. The Company did not recognize the
aset pajak tangguhan atas rugi fiskal tersebut. deferred tax assets in respect of these losses.
85
Page 373
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Rincian beban pajak penghasilan - neto adalah The details of income tax expense - net are as
sebagai berikut: follows:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Perusahaan The Company
Rugi kena pajak (93.726.820.035) (126.874.360.295) Tax loss
Beban pajak penghasilan badan - kini - - Income tax expense - current
Beban pajak atas koreksi pajak Tax expense from corporate
penghasilan badan income tax correction
tahun sebelumnya (21.001.443) (522.534.100) for previous fiscal year
Manfaat (beban) pajak Income tax
penghasilan - tangguhan benefit (expense) - deferred
Provisi 4.156.088.608 2.020.579.778 Provision
Penurunan nilai persediaan 2.080.233.189 1.100.592.716 Decline value of inventory
Penyisihan imbalan kerja 715.074.522 990.408.350 Provision for employee benefits
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 2.631.755.828 381.613.200 losses on receivables
Aset hak-guna 40.502.637 18.087.818 Right-of-use assets
Aset tetap (547.763.401) (545.256.734) Fixed asset
Penyesuaian pajak tangguhan - (558.210.201) Deferred tax adjustment
Aset takberwujud (164.869.063) (966.701.309) Intangible assets
Manfaat pajak penghasilan Deferred corporate income tax
badan tangguhan - neto 8.911.022.320 2.441.113.618 benefit - net
Manfaat (beban) pajak
penghasilan - neto Income tax benefit (expense) - net
Perusahaan 8.890.020.877 1.918.579.518 Company
Entitas anak 142.310.060.117 (19.020.948.850) Subsidiaries
Manfaat (beban) pajak
penghasilan - neto 151.200.080.994 (17.102.369.332) Income tax benefit (expense) - net
Jumlah penghasilan kena pajak dan beban pajak The Company’s taxable income and current income
penghasilan kini Perusahaan untuk tahun 2025 tax expense for 2025, as stated in the preceding and
seperti yang disebutkan di atas dan utang pajak succeeding disclosures, and the related income tax
penghasilan terkait akan dilaporkan oleh payables will be reported by the Company in its
Perusahaan dalam Surat Pemberitahuan Tahunan 2025 Annual Tax Return (“SPT”) to be submitted to
(“SPT”) PPh badan tahun 2025 ke Kantor Pajak. the Tax Office.
Jumlah penghasilan kena pajak dan beban pajak The Company’s taxable income and current income
penghasilan kini Perusahaan untuk tahun 2024 tax expense for 2024, as stated in the preceding and
seperti yang disebutkan di atas dan utang pajak succeeding disclosures, and the related income tax
penghasilan terkait telah dilaporkan oleh payables have been reported by the Company in its
Perusahaan dalam Surat Pemberitahuan Tahunan 2024 Annual Tax Return (“SPT”) to be submitted to
(“SPT”) PPh badan tahun 2024 ke Kantor Pajak. the Tax Office.
86
Page 374
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Perhitungan utang pajak penghasilan badan - The computation of corporate income tax payable -
Pasal 29 adalah sebagai berikut: Article 29 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Beban pajak penghasilan badan
- tahun berjalan Income tax expense - current
Perusahaan - - The Company
Dikurangi pajak penghasilan
dibayar di muka: Less prepayments of income taxes:
Perusahaan The Company
Pasal 22 (3.080.695.406) (2.655.656.061) Article 22
Pasal 23 (1.376.724.869) (1.330.656.992) Article 23
Pasal 24 - - Article 24
Pasal 25 - - Article 25
Total pajak penghasilan
dibayar di muka (4.457.420.275) (3.986.313.053) Total prepayments of income taxes
Utang pajak penghasilan Income tax payable
Pasal 29 Article 29
Perusahaan - - The Company
Entitas anak - - Subsidiaries
Total utang pajak penghasilan badan - - Total corporate income taxes payable
Taksiran tagihan pajak penghasilan Estimated claims for tax refund
Perusahaan 8.422.734.066 5.514.353.432 Company
Entitas anak 41.340.064.735 19.450.640.508 Subsidiaries
Taksiran tagihan pajak Consolidated estimated claims
penghasilan konsolidasian 49.762.798.801 24.964.993.940 for tax refund
87
Page 375
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Rekonsiliasi antara manfaat (beban) pajak The reconciliation between income tax benefit
penghasilan yang dihitung dengan menggunakan (expense), calculated by applying the applicable tax
tarif pajak yang berlaku atas rugi sebelum pajak rate to the loss before corporate income tax and
penghasilan badan dan manfaat (beban) pajak income tax benefit (expense) as shown in the
penghasilan seperti disajikan dalam laporan laba consolidated statement of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income are as follows:
konsolidasian adalah sebagai berikut:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31,
2025 2024
Rugi sebelum pajak penghasilan badan Loss before corporate income
menurut laporan laba rugi dan tax as shown in the consolidated
penghasilan komprehensif lain statement of profit or loss
konsolidasian (530.870.190.296) (313.143.996.248) and other comprehensive income
Beban pajak penghasilan dengan Income tax expense at applicable
tarif pajak yang berlaku 116.791.441.865 68.891.679.175 tax rate
Penyesuaian pajak tangguhan 94.314.364.818 (16.921.002.107) Deferred tax adjustment
Perbedaan tarif pajak entitas anak Tax rate differences
luar negeri 14.982.666.773 (1.702.435.273) from foreign subsidiaries
Penghasilan yang telah dikenakan Income already subjected
pajak final 2.538.926.390 2.665.151.013 to final tax
Tax loss carrying forward
Kompensasi rugi fiskal tahun sebelumnya - 6.260.591.821 from previous fiscal year
Beban pajak atas koreksi pajak Tax expense from corporate income tax
penghasilan badan tahun sebelumnya (148.764.541) (522.534.100) correction for previous fiscal year
Rugi fiskal tahun berjalan (34.975.114.671) (44.694.577.308) Current fiscal loss
Beban yang tidak dapat dikurangkan
untuk tujuan pajak (42.303.439.640) (31.079.242.553) Non-deductible expenses
Manfaat (beban)
pajak penghasilan - neto 151.200.080.994 (17.102.369.332) Income tax benefit (expense) - net
Aset (liabilitas) pajak tangguhan pada tanggal The deferred tax assets (liabilities) as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Provisi 9.997.691.815 5.841.603.207 Provision
Liabilitas imbalan kerja karyawan 5.097.145.567 5.312.558.192 Liabilities for employee benefits
Piutang 5.712.536.453 3.080.780.625 Trade receivables
Persediaan 3.180.825.905 1.100.592.716 Inventories
Aset hak-guna 146.386.542 105.883.905 Right-of-use assets
Total 24.134.586.282 15.441.418.645 Total
Perusahaan Company
Liabilitas pajak tangguhan Deferred tax liabilities
Aset tetap (4.126.554.964) (3.578.791.563) Fixed assets
Aset takberwujud (752.230.532) (587.361.468) Intangible assets
Perubahan nilai wajar investasi Changes in fair value of
pada saham (3.210.235.229) (582.782.499) investment in shares
Total (8.089.020.725) (4.748.935.530) Total
88
Page 376
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Aset (liabilitas) pajak tangguhan pada tanggal The deferred tax assets (liabilities) as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset pajak tangguhan - neto Deferred tax assets - net
Perusahaan 16.045.565.557 10.692.483.115 Company
Entitas anak 6.045.826.061 38.795.316.755 Subsidiaries
Total aset pajak tangguhan - neto 22.091.391.618 49.487.799.870 Total deferred tax assets - net
Liabilitas pajak tangguhan - neto Deferred tax liabilites - net
Entitas anak (200.497.076.444) (324.625.543.646) Subsidiaries
Manajemen berkeyakinan bahwa aset pajak The management believes that the deferred tax
tangguhan dapat dipulihkan kembali melalui assets can be fully recovered through future taxable
penghasilan kena pajak di masa yang akan datang. income.
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2” model)
Erosion Rule atau model “Pilar 2”) telah diadopsi di were adopted in Indonesia at the end of 2024 and
Indonesia pada akhir tahun 2024 dan berlaku mulai are applicable starting from January 1, 2025. The
1 Januari 2025. Grup tidak termasuk dalam lingkup Group is not within the scope of Pillar 2 income tax.
pajak penghasilan Pilar 2.
Tidak terdapat konsekuensi pajak penghasilan atas There are no income tax consequences attached to
pembayaran dividen oleh entitas-entitas anak the payment of dividend by the subsidiaries to the
kepada Perusahaan dan Perusahaan bermaksud Company and the Company intends to hold the
memegang investasi tersebut dalam jangka investment for long-term.
panjang.
Aset dan kewajiban pajak tangguhan telah dihitung Deferred tax assets and liabilities have been
dengan menggunakan tarif pajak yang akan calculated using the applied tax rates at the time
berlaku pada saat realisasi. they realize.
Surat Ketetapan Pajak Tax Assessment Letters
Perusahaan The Company
Pada tanggal 22 Desember 2025, Perusahaan On December 22, 2025, the Company received Tax
menerima Surat Ketetapan Pajak Lebih Bayar Assessment Letter for Tax Overpayment (“SKPLB”)
(“SKPLB”) untuk tahun fiskal 2024 sebesar for Corporate Income Tax for fiscal year 2024 of
Rp3.965.313.791 sehubungan dengan tagihan Rp3,965,313,791 related to the Company’s claim for
pajak penghasilan badan Perusahaan untuk tahun tax refund for fiscal year 2024 of Rp3,986,313,053.
fiskal 2024 sebesar Rp3.986.313.053. Selisih The difference between the Company’s claim for tax
antara tagihan pajak penghasilan Perusahaan refund and SKPLB of Rp21,001,443 is charged to
dengan SKPLB sebesar Rp21.001.443 diakui pada “Income Tax Expense - Net” in the consolidated
“Beban Pajak Penghasilan - Neto” dalam laporan statement of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain income for the year ended December 31, 2025.
konsolidasian untuk tahun yang berakhir pada
tanggal 31 Desember 2025.
89
Page 377
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
Surat Ketetapan Pajak (lanjutan) Tax Assessment Letters (continued)
Perusahaan (lanjutan) The Company (continued)
Pada tanggal 22 Desember 2025, Perusahaan On December 22, 2025, the Company received Tax
menerima Surat Ketetapan Pajak Kurang Bayar Assessment Letter for Tax Underpayment
(“SKPKB”) sehubungan dengan tagihan Pajak (“SKPKB”) related to the Company’s Income Tax
Penghasilan Pasal 21 dan pajak penghasilan Article 21 and other income tax for fiscal year 2024,
lainnya Perusahaan untuk tahun fiskal 2024 masing amounted to Rp247,132,928 and Rp204,842,127,
- masing sebesar Rp247.132.928 dan respectively. The expense of Rp451,975,055 is
Rp204.842.127. Beban tagihan pajak sebesar recorded as part of “Other Expense - Net - Tax
Rp451.975.055 dicatat sebagai bagian dari “Beban Expenses” in the consolidated statement of profit or
Lainnya - Neto - Beban Pajak” dalam laporan laba loss and other comprehensive income for the year
rugi dan penghasilan komprehensif lain ended December 31, 2025.
konsolidasian untuk tahun yang berakhir pada
tanggal 31 Desember 2025.
Entitas anak Subsidiary
Pada tanggal 31 Desember 2025, Holi menerima On December 31, 2025, Holi received Tax
Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) Assessment Letter for Tax Underpayment
sehubungan dengan tagihan Pajak Pertambahan (“SKPKB”) related to the Holi’s Value-Added Tax
Nilai dan pajak penghasilan lainnya Holi untuk and other income tax for fiscal year 2021,
tahun fiskal 2021 masing - masing sebesar amounting to Rp205,830,657 and Rp207,173,734
Rp205.830.657 dan Rp207.173.734. Beban respectively. The expense of Rp413,004,391 is
tagihan pajak sebesar Rp413.004.391 dicatat recorded as part of “Other Expense - Net - Tax
sebagai bagian dari “Beban Lainnya - Neto - Beban Expenses” in the consolidated statement of profit or
Pajak” dalam laporan laba rugi dan penghasilan loss and other comprehensive income for the year
komprehensif lain konsolidasian untuk tahun yang ended December 31, 2025.
berakhir pada tanggal 31 Desember 2025.
90
Page 378
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. SEGMEN OPERASI 30. OPERATING SEGMENTS
Sesuai dengan PSAK 108, “Segmen Operasi” In accordance with PSAK 108, “Operating
informasi segmen berikut ini dilaporkan berdasarkan Segments”, the following segment information is
informasi yang digunakan oleh manajemen untuk prepared based on the information used by
mengevaluasi kinerja setiap segmen dan management in evaluating the performance of each
menentukan alokasi sumber daya. business segment and in determining the allocation
of resources.
Tahun yang Berakhir pada Tanggal 31 Desember 2025/
Year Ended December 31, 2025
Produk farmasi,
kecantikan, dan
jasa manufaktur/
Pharmaceutical
products,
esthetic and Produk alat
toll products kesehatan/
and Medical
manufacturing equipment
services products Total/Total
Pendapatan neto 2.752.918.783.680 7.503.267.635 2.760.422.051.315 Net revenues
Beban pokok penjualan (2.172.569.156.866) (4.708.382.352) (2.177.277.539.218) Cost of goods sold
Laba bruto 580.349.626.814 2.794.885.283 583.144.512.097 Gross profit
Beban penjualan dan
pemasaran (283.800.469.709) (3.020.953.556) (286.821.423.265) Selling and marketing expenses
General and administrative
Beban umum dan administrasi (452.648.513.450) (2.848.020.509) (455.496.533.959) expenses
Penghasilan keuangan 12.230.132.475 Finance income
Beban keuangan (325.900.401.253) Finance cost
Pendapatan lain-lain - neto (58.026.476.391) Other income - net
Rugi sebelum pajak (530.870.190.296) Loss before tax
Beban pajak penghasilan 151.200.080.994 Income tax expenses
Rugi tahun berjalan (379.670.109.302) Loss for the year
Rugi komprehensif lain 107.116.750.966 Other comprehensive loss
Total rugi komprehensif Total comprehensive loss
pada tahun berjalan (272.553.358.336) for the year
Aset dan Liabilitas Assets and Liabilities
Total aset 6.765.565.502.184 5.564.912.969 6.771.130.415.153 Total assets
Total liabilitas 5.785.216.449.060 732.484.631 5.785.948.933.691 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 993.105.865.472 Capital expenditures
Penyusutan dan amortisasi 292.698.158.279 Depreciation and amortization
91
Page 379
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. SEGMEN OPERASI (lanjutan) 30. OPERATING SEGMENTS (continued)
Sesuai dengan PSAK 108, “Segmen Operasi” In accordance with PSAK 108, “Operating
informasi segmen berikut ini dilaporkan berdasarkan Segments”, the following segment information is
informasi yang digunakan oleh manajemen untuk prepared based on the information used by
mengevaluasi kinerja setiap segmen dan management in evaluating the performance of each
menentukan alokasi sumber daya. (lanjutan) business segment and in determining the allocation
of resources. (continued)
Tahun yang Berakhir pada Tanggal 31 Desember 2024/
Year Ended December 31, 2024
Produk farmasi,
kecantikan, dan
jasa manufaktur/
Pharmaceutical
products,
esthetic and Produk alat
toll products kesehatan/
and Medical
manufacturing equipment
services products Total/Total
Pendapatan neto 1.911.772.298.017 9.039.534.570 1.920.811.832.587 Net revenues
Beban pokok penjualan (1.379.418.610.492) (4.913.679.833) (1.384.332.290.325) Cost of goods sold
Laba bruto 532.353.687.525 4.125.854.737 536.479.542.262 Gross profit
Beban penjualan dan
pemasaran (276.072.451.585) (3.843.422.075) (279.915.873.660) Selling and marketing expenses
General and administrative
Beban umum dan administrasi (269.473.269.054) (3.425.318.388) (272.898.587.442) expenses
Penghasilan keuangan 19.715.499.892 Finance income
Beban keuangan (225.980.431.338) Finance cost
Pendapatan lain-lain - neto (90.544.145.962) Other income - net
Rugi sebelum pajak (313.143.996.248) Loss before tax
Beban pajak penghasilan (17.102.369.332) Income tax expenses
Rugi tahun berjalan (330.246.365.580) Loss for the year
Rugi komprehensif lain (57.428.733.801) Other comprehensive loss
Total rugi komprehensif Total comprehensive loss
pada tahun berjalan (387.675.099.381) for the year
Aset dan Liabilitas Assets and Liabilities
Total aset 5.779.816.980.450 11.966.873.570 5.791.783.854.020 Total assets
Total liabilitas 4.752.470.286.940 68.433.881 4.752.538.720.821 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 233.074.767.693 Capital expenditures
Penyusutan dan amortisasi 179.252.214.476 Depreciation and amortization
Informasi mengenai segmen operasi Grup Information about the Group’s operating segments
berdasarkan wilayah geografis adalah sebagai by geographical location is as follows:
berikut:
Tahun yang Berakhir pada
Tanggal 31 Desember/
Year Ended December 31
2025 2024
Pendapatan neto Net revenues
Australia 2.026.542.810.510 1.159.383.617.790 Australia
Indonesia 728.706.095.398 756.675.944.950 Indonesia
Filipina 3.737.304.121 4.752.269.847 Philippines
Singapura 1.319.381.526 - Singapore
India 116.459.760 - India
Total pendapatan neto 2.760.422.051.315 1.920.811.832.587 Total net revenues
92
Page 380
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN AND POLICIES
Instrumen keuangan pokok Grup terdiri dari kas dan The Group’s main financial instruments comprise of
setara kas, piutang usaha, piutang lain-lain, cash and cash equivalents, trade receivables, other
investasi, piutang karyawan, utang bank - jangka receivables, investment in shares, employee
pendek, utang usaha, utang lain-lain, liabilitas receivables, short-term bank loans, trade payables,
imbalan kerja karyawan jangka pendek, beban other payables, short-term employee benefits
akrual, dan liabilitas sewa. liability, accrued expenses, and leases liabilities.
a. Manajemen Risiko a. Risk Management
Grup terpengaruh terhadap risiko pasar, risiko The Group is exposed to market risk, credit risk
kredit dan risiko likuiditas. Kepentingan untuk and liquidity risk. Interest to manage any kind of
mengelola risiko-risiko tersebut telah meningkat risks has been significantly increased by
secara signifikan dengan mempertimbangkan considering the volatility of financial market
volatilitas pasar keuangan di pasar Indonesia both, in Indonesia and international market. The
maupun internasional. Manajemen senior Grup Group’s senior management reviews and
menelaah dan menyetujui kebijakan agrees policies for managing each of these
pengelolaan risiko sebagaimana dirangkum di risks which are summarized below:
bawah ini:
Risiko pasar Market Risk
Risiko pasar adalah risiko nilai wajar arus kas Market risk is the risk that the fair value of future
masa depan suatu instrumen keuangan akan cash flows of a financial instrument will fluctuate
berfluktuasi karena perubahan harga pasar. because of changes in market prices. Market
Harga pasar mengandung dua tipe risiko: risiko prices comprise two type of risk: interest rate
tingkat suku bunga dan risiko nilai tukar mata risk and foreign currency risk. Financial
uang asing. Instrumen keuangan yang instruments affected by market risk include
terpengaruh oleh risiko pasar termasuk kas dan cash and cash equivalents, short-term bank
setara kas, utang bank - jangka pendek, utang loans, other payables and long-term bank
lain-lain dan utang bank - jangka panjang. loans.
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga adalah risiko di mana Interest rate risk is the risk that the fair value of
nilai wajar arus kas di masa depan akan future cash flows of a financial instrument will
berfluktuasi karena perubahan tingkat suku fluctuate because of changes in market interest
bunga pasar. Grup terpengaruh risiko rate. The Group’s exposure to the risk of
perubahan suku bunga pasar terutama terkait changes in market interest rates is related
dengan utang bank - jangka pendek dengan primarily to the Group’s short-term bank loan
suku bunga mengambang yang dimiliki Grup. with floating interest rates. The Group manages
Grup mengelola risiko ini dengan melakukan this risk by entering into loan agreements with
pinjaman dari bank yang dapat memberikan banks which gives lower interest rate than other
tingkat suku bunga yang lebih rendah dari bank bank.
lain.
93
Page 381
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN (LANJUTAN) AND POLICIES (CONTINUED)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut ini menunjukan sensitivitas The following table demonstrates the sensitivity
kemungkinan perubahan tingkat suku bunga to a reasonably possible change in interest
pinjaman. Dengan asumsi variabel lain konstan, rates on that portion of loans. With all other
laba sebelum beban pajak dipengaruhi oleh variables held constant, the income before tax
tingkat suku bunga mengambang sebagai expenses is affected through the impact on
berikut: floating rates on loans as follows:
Kenaikan/
penurunan Dampak
dalam terhadap
satuan poin/ laba sebelum
Increase/ beban pajak/
decrease Effect on profit
in basis point before tax expenses
31 Desember 2025 December 31, 2025
Rupiah + 100 (48.414.061.443) Rupiah
Rupiah - 100 48.414.061.443 Rupiah
31 Desember 2024 December 31, 2024
Rupiah +100 (38.669.772.253) Rupiah
Rupiah -100 38.669.772.253 Rupiah
Risiko nilai tukar mata uang asing Foreign exchange rate risk
Risiko mata uang asing adalah risiko nilai wajar Foreign currency risk is the risk that the fair value
arus kas di masa depan yang berfluktuasi or future cash flows of a financial instrument will
karena perubahan kurs pertukaran mata uang fluctuate because of changes in foreign
asing. Grup tidak memiliki risiko perubahan exchanges rates. The Group does not have
mata uang asing yang signifikan karena entitas significant exposures to the risk of changes in
- entitas dalam Grup melakukan transaksi yang foreign exchange because entities within the
sebagian besar dalam mata uang Group conduct transactions which are mostly in
fungsionalnya masing-masing. each respective functional currency.
Risiko kredit Credit risk
Risiko kredit adalah risiko dimana pihak lawan Credit risk is the risk that a counterparty to a
transaksi gagal memenuhi kewajibannya financial instrument will fail to discharge its
berdasarkan instrumen keuangan dan obligation and will result in a financial loss to the
menyebabkan kerugian keuangan. Grup other party. The Group are exposed to credit risk
terkena risiko ini dari kredit yang diberikan arising from the credit granted to its customers.
kepada pelanggan.
Grup hanya melakukan transaksi dengan pihak- The Group only trade with recognized and
pihak yang diakui dan dapat dipercaya. Hal ini creditworthy parties. It is the Group’s policy that
merupakan kebijakan Grup dimana semua all customers who wish to trade on credit terms
pelanggan yang akan melakukan pembelian are subject to credit verification procedures. In
secara kredit harus melalui prosedur verifikasi addition, receivable balances are monitored on
kredit. Selain itu, posisi piutang pelanggan an ongoing basis to reduce the exposure to bad
dipantau secara terus-menerus untuk debts.
mengurangi kemungkinan piutang yang tidak
tertagih.
94
Page 382
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN (LANJUTAN) AND POLICIES (CONTINUED)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko kredit Credit risk
Selain dari pengungkapan di bawah ini, Grup Other than as disclosed below, the Group have
tidak memiliki konsentrasi risiko kredit. no concentration of credit risk.
Kas dan setara kas Cash and cash equivalents
Risiko kredit atas penempatan rekening koran Credit risk arising from placements of current
dikelola oleh manajemen sesuai dengan accounts are managed in accordance with the
kebijakan Grup. Investasi atas kelebihan dana the Group’s policy. Investments of surplus fund
dibatasi untuk tiap-tiap bank dan kebijakan ini are limited for each banks and reviewed annually
dievaluasi setiap tahun oleh Direksi. Batas by the Board of Directors. Such limited are set to
tersebut diterapkan untuk meminimalkan risiko minimize the concentration of credit risk and
konsentrasi kredit sehingga mengurangi therefore mitigate financial loss through potential
kemungkinan kerugian akibat kebangkrutan failure of the banks.
bank-bank tersebut.
Piutang usaha Trade receivables
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will incur a
mengalami kerugian yang timbul dari loss arising from its customers, clients or
pelanggan, klien atau pihak lawan yang gagal counterparties that fail to discharge their
memenuhi kewajiban kontraktual mereka. Tidak contractual obligations. There are no significant
ada risiko kredit yang terpusat secara concentrations of credit risk. The Group manage
signifikan. Grup mengelola dan mengendalikan and control this credit risk by setting limits on the
risiko kredit dengan menetapkan batasan amount of risk it is willing to accept for individual
jumlah risiko yang dapat diterima untuk customers and by monitoring exposures in
pelanggan individu dan memantau eksposur relation to such limits.
terkait dengan batasan-batasan tersebut.
Manajemen Grup menerapkan peninjauan The Group management applies periodically
secara berkala pada umur piutang dan trade receivables aging review and collection to
penagihan untuk membatasi risiko kredit. eliminate its credit risk.
Tabel dibawah menunjukkan eksposur The table below summarise the maximum
maksimum risiko kredit dari piutang usaha pada exposure to credit risk for from trade receivables
tanggal 31 Desember 2025 dan 2024: as of December 31, 2025 and 2024:
31 Desember/December 31,
2025 2024
Belum jatuh tempo dan tidak
mengalami penurunan nilai 543.880.370.654 487.692.963.222 Neither past due not impaired
Telah jatuh tempo dan tidak
mengalami penurunan nilai 211.808.351.746 157.702.603.979 Past due but not impaired
Mengalami penurunan nilai
(Catatan 5) 30.848.252.101 23.054.954.215 Impaired (Note 5)
Total 786.536.974.501 668.450.521.416 Total
95
Page 383
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN (LANJUTAN) AND POLICIES (CONTINUED)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko likuiditas Liquidity risk
Manajemen risiko likuiditas yang hati-hati Prudent liquidity risk management implies
berarti mempertahankan kas dan setara kas maintaining sufficient cash and cash
yang memadai untuk mendukung kegiatan equivalents to support business activities on a
bisnis secara tepat waktu. Grup menjaga timely basis. The Group maintains a balance
keseimbangan antara kesinambungan between continuity of accounts receivable
pendanaan modal dan mengelola pinjaman collections and flexibility through the use of
yang jatuh tempo dengan mengatur kas dan bank loans in order to manage liquidity risk. The
ketersediaan pendanaan melalui sejumlah Group regularly evaluates cash flow projections
fasilitas kredit yang cukup. Grup secara berkala and continuously asseses the financial market
mengevaluasi proyeksi arus kas dan terus condition including bank loans and capital
menerus menilai kondisi pasar keuangan market issues.
termasuk utang bank dan isu pasar modal.
Grup memiliki pengaturan pembiayaan The Group has a supplier finance arrangement
pemasok yang ditawarkan kepada beberapa that is offered to some of their suppliers.
pemasok Grup. Partisipasi dalam pengaturan Participation in the arrangement is at the
ini adalah atas kebijakan pemasok itu sendiri. suppliers' own discretion. Suppliers that
Pemasok yang berpartisipasi dalam participate in the arrangement will receive early
pengaturan ini akan menerima pembayaran payment on invoices sent to the Group from the
lebih awal atas faktur yang dikirimkan kepada Group's external finance provider.
Grup dari penyedia pembiayaan eksternal
Grup.
Jika pemasok memilih untuk menerima If suppliers choose to receive early payment,
pembayaran lebih awal, mereka akan they will pay a fee directly to the external
membayar biaya langsung kepada penyedia finance provider. In order for the finance
pembiayaan eksternal. Agar penyedia provider to pay the invoices, the goods must
pembiayaan dapat melakukan pembayaran have been received or supplied and the
faktur, barang harus sudah diterima atau invoices approved by the Group. Payments to
disuplai dan faktur harus disetujui oleh Grup. suppliers ahead of the invoice due date are
Pembayaran kepada pemasok sebelum processed by the finance provider and, in all
tanggal jatuh tempo faktur diproses oleh cases, the Group settles the original invoice by
penyedia pembiayaan dan, dalam semua paying the finance provider in line with the
kasus, Grup menyelesaikan faktur asli dengan original invoice maturity date. Payment terms
membayar kepada penyedia pembiayaan with suppliers have not been renegotiated in
sesuai dengan tanggal jatuh tempo faktur asli. conjunction with the arrangement.
Ketentuan pembayaran dengan pemasok tidak
dinegosiasikan ulang sehubungan dengan
pengaturan ini.
Grup tidak memberikan jaminan kepada The Group provides no security to the finance
penyedia pembiayaan. Semua utang usaha provider. All trade payables subject to the
yang tunduk pada pengaturan ini termasuk arrangement are included in trade payables in
dalam utang usaha dalam laporan posisi the consolidated statement of financial position.
keuangan konsolidasian. Ketentuan The Group's payment terms for trade payables
pembayaran Grup untuk utang dagang yang covered by the arrangement are identical to the
dicakup oleh pengaturan ini identik dengan payment terms for other trade payables.
ketentuan pembayaran untuk utang usaha
lainnya.
96
Page 384
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN (LANJUTAN) AND POLICIES (CONTINUED)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Manajemen tidak menganggap pengaturan Management does not consider the
tersebut memiliki dampak pada risiko likuiditas arrangement to have any impact on the Group's
Grup, karena pengaturan ini dimaksudkan liquidity risk, because the arrangement is
untuk memberikan opsi bagi pemasok yang intended to provide options for the supplier who
ingin menerima pembayaran lebih awal dan seek to receive early payment and does not
tidak mempengaruhi syarat pembayaran Grup. impact the Group's term of payment. Cash
Arus kas yang terkait dengan kewajiban yang flows related to liabilities arising from supplier
timbul dari pengaturan pembiayaan pemasok finance arrangements that are classified in
yang diklasifikasikan dalam utang usaha dalam trade payables in the consolidated statement of
laporan posisi keuangan konsolidasian financial position are included in operating
termasuk dalam aktivitas operasi dalam laporan activities in the consolidated statement of cash
arus kas konsolidasian. flows.
Berdasarkan analisa manajemen, Grup Based on management analysis, the Group
berkeyakinan tidak terdapat kejadian yang believes that there is no event affecting the
dapat mempengaruhi kecukupan modal kerja adequacy of working capital for the next year.
selama 1 tahun ke depan.
Tabel berikut ini menunjukkan profil jangka The table below summarizes the maturity profile
waktu pembayaran liabilitas Grup berdasarkan of the Group’s financial liabilities based on
pembayaran dalam kontrak: contractual payments:
31 Desember 2025/December 31, 2025
< 1 tahun/ 1 - 3 tahun/ > 3 tahun/ Total/
< 1 year 1 - 3 year > 3 year Total
Liabilitas Liabilities
Utang bank jangka pendek 189.736.565.637 - - 189.736.565.637 Short-term bank loans
Utang usaha - pihak ketiga 292.766.614.015 - - 292.766.614.015 Trade payables - third parties
Utang lain-lain - pihak ketiga 68.597.149.892 - - 68.597.149.892 Other payables - third parties
Beban akrual 136.990.159.090 - - 136.990.159.090 Accrued expenses
Utang bank jangka panjang 184.862.125.758 116.702.350.000 1.924.918.605.975 2.226.483.081.733 Long-term bank loans
Liabilitas sewa 74.081.337.265 241.372.025.362 892.349.801.008 1.207.803.163.635 Lease liabilities
Utang obligasi - 817.500.000.000 399.833.333.333 1.217.383.333.333 Bonds payable
Total 947.033.951.657 1.175.574.375.362 3.217.101.740.316 5.339.760.067.335 Total
31 Desember 2024/December 31, 2024
< 1 tahun/ 1 - 3 tahun/ > 3 tahun/ Total/
< 1 year 1 - 3 year > 3 year Total
Liabilitas Liabilities
Utang bank jangka pendek 209.231.706.661 - - 209.231.706.661 Short-term bank loans
Utang usaha - Pihak ketiga 239.664.706.352 - - 239.664.706.352 Trade payables - Third parties
Utang lain-lain - Pihak ketiga 46.125.226.081 - - 46.125.226.081 Other payables - Third parties
Beban akrual 82.109.953.670 - - 82.109.953.670 Accrued expenses
Utang bank jangka panjang 15.743.220.000 615.615.080.000 1.408.127.993.022 2.039.486.293.022 Long-term bank loans
Liabilitas sewa 49.020.605.809 173.503.546.239 199.326.740.234 421.850.892.282 Lease liabilities
Utang obligasi 398.875.000.000 797.533.333.330 - 1.196.408.333.330 Bonds payable
Total 1.040.770.418.573 1.586.651.959.569 1.607.454.733.256 4.234.877.111.398 Total
97
Page 385
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. TUJUAN DAN KEBIJAKAN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVE
MANAJEMEN KEUANGAN (LANJUTAN) AND POLICIES (CONTINUED)
b. Manajemen Modal b. Capital Management
Tujuan utama pengelolaan modal Grup adalah The primary objective of the Group’s capital
untuk memastikan pemeliharaan rasio modal management is to ensure that it maintains
yang sehat untuk mendukung usaha, healthy capital ratios in order to support its
pemeringkat pinjaman yang kuat dan business, credible facility credit leverage and
memaksimalkan imbalan bagi pemegang maximize shareholder value.
saham.
Berdasarkan perjanjian pinjaman, Grup Based on loan agreements, the Group is
disyaratkan untuk memelihara tingkat required to fulfill a particular level of capital.
permodalan tertentu oleh perjanjian pinjaman. This external requirement on capital has been
Persyaratan permodalan eksternal tersebut fulfilled by the Group as of December 31, 2025
telah dipenuhi oleh Grup pada tanggal and 2024. In addition, effective on August 16,
31 Desember 2025 dan 2024. Selain itu, Grup 2007, the Group is required by Law No. 40
juga telah disyaratkan oleh Undang-undang No. (2007) regarding Public Company, to allocate
40 tahun 2007 tentang Perseroan Terbatas, not more than 20% all Company’s issued and
efektif sejak tanggal 16 Agustus 2007, untuk paid-up capital shares to undistributed general
mengalokasikan sampai dengan 20% dari reserve. This externally imposed capital
modal saham diterbitkan dan dibayar penuh ke requirements are considered during the
dalam dana cadangan yang tidak boleh Group’s General Meeting.
didistribusikan. Persyaratan permodalan
eksternal tersebut dipertimbangkan oleh Grup
pada Rapat Umum Pemegang Saham
(“RUPS”).
Grup mengelola struktur permodalan dan The Group manages its capital structure and
melakukan penyesuaian, berdasarkan makes adjustments to it, in line of changes in
perubahan kondisi ekonomi. Untuk memelihara economic conditions. To maintain or adjust
dan menyesuaikan struktur permodalan, Grup the capital structure, the Group may adjust
dapat menyesuaikan pembayaran dividen the dividend payment to shareholders, return
kepada pemegang saham, imbalan modal capital to shareholders or issue new shares.
kepada pemegang saham atau menerbitkan
saham baru.
Perhitungan rasio utang berbeban bunga The computation of interest-bearing debt to
terhadap ekuitas (tidak diaudit) adalah sebagai equity ratio (unaudited) is as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman 4.841.406.144.338 3.866.977.225.295 Debts
Dikurangi: Less:
Kas dan setara kas (101.787.779.226) (351.857.263.467) Cash and cash equivalents
Pinjaman - neto 4.739.618.365.112 3.515.119.961.828 Net debts
Ekuitas 985.181.481.462 1.039.546.109.398 Equity
Rasio utang yang berbeban bunga
terhadap ekuitas Interest-bearing debt to equity ratio
(tidak diaudit) 4,81 3,38 (unaudited)
98
Page 386
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. NILAI WAJAR INSTRUMEN KEUANGAN 32. FAIR VALUE OF FINANCIAL INSTRUMENTS
Perbandingan antara nilai tercatat dan nilai wajar The comparison between carrying value and fair
dari aset dan liabilitas keuangan Grup pada tanggal value of the Group’s financial assets and liabilities
31 Desember 2025 dan 2024 adalah sebagai as of December 31, 2025 and 2024 is as follows:
berikut:
31 Desember/December 31,
2025 2024
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 101.787.779.226 101.787.779.226 351.857.263.467 351.857.263.467 Cash and cash equivalents
Piutang usaha - neto 755.688.722.400 755.688.722.400 645.395.567.201 645.395.567.201 Trade receivables - net
Piutang lain-lain - neto 5.227.768.994 5.227.768.994 7.563.208.371 7.563.208.371 Other receivables - net
Investasi saham 88.518.351.880 88.518.351.880 77.003.875.760 77.003.875.760 Investment in shares
Aset keuangan lancar lainnya 1.100.000.000 1.100.000.000 1.641.714.198 1.641.714.198 Other current financial asset
Total Aset Keuangan 952.322.622.500 952.322.622.500 1.083.461.628.997 1.083.461.628.997 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang bank jangka pendek 189.736.565.637 189.736.565.637 209.231.706.661 209.231.706.661 Short-term bank loans
Utang usaha - pihak ketiga 292.766.614.015 292.766.614.015 239.664.706.352 239.664.706.352 Trade payables
Utang lain-lain - pihak ketiga 68.597.149.892 68.597.149.892 46.125.226.081 46.125.226.081 Other payables
Beban akrual 136.990.159.090 136.990.159.090 82.109.953.670 82.109.953.670 Accrued expenses
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 139.005.188.891 139.005.188.891 127.335.014.707 127.335.014.707 benefit liabilities
Utang bank jangka panjang 2.226.483.081.733 2.226.483.081.733 2.039.486.293.022 2.039.486.293.022 Long-term bank loans
Liabilitas sewa 1.207.803.163.635 1.207.803.163.635 421.850.892.282 421.850.892.282 Lease liabilities
Utang obligasi 1.217.383.333.333 1.217.383.333.333 1.196.408.333.330 1.196.408.333.330 Bonds payables
Total Liabilitas Keuangan 5.478.765.256.226 5.478.765.256.226 4.362.212.126.105 4.362.212.126.105 Total Financial Liabilities
Metode dan asumsi yang digunakan oleh Grup The method and assumptions used by the Group to
untuk mengestimasi nilai wajar instrumen keuangan estimate the fair values of financial instruments are
adalah sebagai berikut: as follows:
- Jumlah tercatat dari aset keuangan kurang - The carrying amounts of financial assets
lebih sebesar nilai wajarnya karena instrumen reasonably approximate their fair values
keuangan tersebut sebagian besar berjangka because they are mostly short-term in nature.
pendek.
- Jumlah tercatat investasi saham diukur pada - Investment in shares is measured at its fair
nilai wajarnya. value.
- Jumlah tercatat utang bank jangka pendek, - The carrying amounts of short-term bank loan,
utang usaha, utang lain-lain, liabilitas imbalan trade payables, other payables short-term
kerja karyawan jangka pendek dan beban employee benefits liability and accrued
akrual mendekati nilai wajarnya karena jangka expenses approximate their fair values due to
waktu yang singkat atas instrumen keuangan short-term nature of transactions.
tersebut.
- Jumlah tercatat utang bank jangka panjang - The carrying amount of long-term bank loans
mendekati nilai wajarnya karena dikenakan approximates its fair value since it bears
tingkat bunga mengambang, dengan floating interest rate, with repricing frequencies
pembayaran yang secara berkala senantiasa on a regular basis.
disesuaikan.
99
Page 387
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. NILAI WAJAR INSTRUMEN KEUANGAN 32. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Hierarki nilai wajar Fair value hierarchy
Aset dan liabilitas keuangan diklasifikasikan secara Financial assets and liabilities are classified in their
keseluruhan berdasarkan tingkat terendah dari entirety based on the lowest level of input that is
masukan yang signifikan terhadap pengukuran nilai significant to the fair value measurements. The
wajar. Penilaian dampak signifikan dari suatu assessment of the significance of a particular input
masukan tertentu terhadap pengukuran nilai wajar to the fair value measurements requires judgment
membutuhkan pertimbangan dan dapat and may affect the valuation of the assets and
mempengaruhi penilaian dari aset dan liabilitas yang liabilities being measured and their placement
diukur dan penempatannya dalam hierarki nilai within the fair value hierarchy.
wajar.
Hierarki nilai wajar Grup pada tanggal 31 Desember The Group’s fair value hierarchy as of December 31,
2025 dan 2024 adalah sebagai berikut: 2025 and 2024 are as follows:
31 Desember 2025/December 31, 2025
Total/ Level 1/ Level 2/ Level 3/
Total Level 1 Level 2 Level 3
Investasi pada saham - FVOCI 88.518.351.880 - - 88.518.351.880 Investments in shares - FVOCI
31 Desember 2024/December 31, 2024
Total/ Level 1/ Level 2/ Level 3/
Total Level 1 Level 2 Level 3
Investasi pada saham - FVOCI 77.003.875.760 - - 77.003.875.760 Investments in shares - FVOCI
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2025 and
31 Desember 2025 dan 2024, tidak terdapat 2024, there were no transfers between each
pengalihan antar level atas pengukuran nilai level of fair value measurement.
wajar.
33. ASET DAN LIABILITAS DALAM MATA UANG 33. ASSETS AND LIABILITIES DENOMINATED IN
ASING FOREIGN CURRENCIES
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group’s
memiliki aset dan liabilitas moneter yang signifikan have significant monetary assets and liabilities
dalam mata uang asing sebagai berikut: denominated in foreign currencies as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dalam mata Setara Dalam mata Setara
uang asing/ Rupiah/ uang asing/ Rupiah/
In foreign Equivalent In foreign Equivalent
currencies Rupiah currencies Rupiah
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dolar Amerika Serikat 41.881 702.846.942 16.338 264.060.906 United States Dollar
Dolar Singapura 3.287 42.957.803 1.680 20.024.483 Singapore Dollar
Dolar Australia 2.928.153 32.956.362.015 5.645.840 56.920.677.737 Australian Dollar
Piutang usaha Trade Receivables
Dolar Amerika Serikat 111.456 1.870.454.592 - - United States Dollar
Dolar Singapura 1.167 15.251.523 - - Singapore Dollar
Dolar Australia 41.658.103 468.861.949.265 39.966.265 402.935.087.778 Australian Dollar
Piutang lain - lain Other Receivables
Dolar Amerika Serikat 3.000 50.346.000 - - United States Dollar
Dolar Singapura 545 7.122.605 - - Singapore Dollar
Dolar Australia 200.851 2.260.578.005 449.557 4.532.379.727 Australian Dollar
Total Aset 506.767.868.750 464.672.230.631 Total Assets
100
Page 388
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. ASET DAN LIABILITAS DALAM MATA UANG 33. ASSETS AND LIABILITIES DENOMINATED IN
ASING (lanjutan) FOREIGN CURRENCIES (continued)
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group’s
memiliki aset dan liabilitas moneter yang signifikan have significant monetary assets and liabilities
dalam mata uang asing sebagai berikut: (lanjutan) denominated in foreign currencies as follows:
(continued)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dalam mata Setara Dalam mata Setara
uang asing/ Rupiah/ uang asing/ Rupiah/
In foreign Equivalent In foreign Equivalent
currencies Rupiah currencies Rupiah
Liabilitas Liabilities
Utang usaha Trade payables
Dolar Amerika Serikat (245.394) (4.118.202.108) (591.970) (9.567.426.964) United States Dollar
Dolar Australia (20.738.933) (233.416.690.915) (17.025.059) (171.644.604.351) Australian Dollar
Euro Uni Eropa (614.111) (12.130.534.583) (491.826) (8.287.916.821) European Euro
Utang lain - lain Other payables
Dolar Singapura (1.213) (15.852.697) (56.057) (668.160.083) Singapore Dollar
Dolar Amerika Serikat (235.101) (3.945.464.982) - - United States Dollar
Dolar Australia (853.792) (9.609.428.960) (720.757) (7.266.582.155) Australian Dollar
Utang bank jangka panjang Long-term bank loans
Dolar Australia (175.750.000) (1.978.040.766.250) (211.031.194) (2.127.591.174.044) Australian Dollar
Utang bank jangka pendek Short-term bank loans
Dolar Australia (25.140.435) (282.951.950.562) - - Australian Dollar
Total Liabilitas (2.524.228.891.057) (2.325.025.864.418) Total Liabilities
(Liabilitas) aset neto (2.017.461.022.307) (1.860.353.633.787) Net (liabilities) assets
Apabila nilai tukar pada tanggal 31 Maret 2026 Had the above foreign exchange rates prevailing on
(tanggal penyelesaian laporan keuangan March 31, 2026 (the completion date of the
konsolidasian) digunakan untuk menyajikan kembali consolidated financial statements) been used to
aset dan liabilitas moneter Grup dalam mata uang restate the balances of the Group’s foreign currency
asing pada tanggal 31 Desember 2025, liabilitas denominated monetary assets and liabilities as of
neto dalam mata uang asing di atas akan meningkat December 31, 2025, the above foreign currency
sebesar Rp68.714.934.093. denominated net liabilities would have increased by
approximately Rp68,714,934,093.
34. RUGI PER SAHAM DASAR 34. BASIC LOSS PER SHARE
Rugi per saham dihitung dengan membagi laba Loss per share is computed by dividing the profit for
tahun berjalan yang dapat diatribusikan kepada the year attributable to owners of the parent
pemilik entitas induk dengan jumlah rata-rata company by the weighted-average number of
tertimbang saham yang beredar selama tahun yang shares outstanding during the year.
bersangkutan.
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Rugi tahun berjalan untuk Net loss for the computation
perhitungan laba per saham dasar (379.670.099.679) (330.246.641.604) of basic earnings per share
Rata-rata tertimbang saham 11.236.686.084 8.488.181.746 Weighted average number of share
Rugi per saham dasar (33,79) (38,91) Basic loss per share
101
Page 389
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. PERIKATAN PENTING 35. SIGNIFICANT COMMITMENTS
a. Perusahaan telah menandatangani Distribution a. The Company has signed a Distribution
Agreement dengan JMBIOTECH Corporation Agreement with JMBIOTECH Corporation
Limited (“JMBIOTECH”) No. 01/20210823 pada Limited (“JMBIOTECH”) No. 01/20210823 on
tanggal 14 September 2021, sebagaimana September 14, 2021, as amended by the
diubah dengan Second Addendum to Second Addendum to Distribution Agreement
Distribution Agreement No. 002/PYFA- No. 002/PYFA-JMB/I/2024 dated January 1,
JMB/I/2024, tanggal 1 Januari 2024 terkait 2024 regarding the appointment of the
penunjukan Perusahaan sebagai distributor Company as the exclusive distributor in
eksklusif di Indonesia untuk produk-produk Indonesia for JMBIOTECH’s products. This
JMBIOTECH. Perjanjian ini berlaku untuk agreement is valid for a period of 5 (five) years.
periode 5 (lima) tahun.
b. Pada tanggal 16 Juli 2023, Perusahaan dan b. As at July 16, 2023, the Company and ETHICA
ETHICA, entitas anak telah menunjuk PT Penta have appointed PT Penta Valent Tbk as a
Valent Tbk untuk mendistribusikan produk- distributor for all product of of the Company and
produk Grup di seluruh wilayah Indonesia. its subsidiaries throughout Indonesia. This
Perjanjian ini berlaku untuk 2 (dua) tahun dan agreement valid for 2 (two) years and auto
otomatis diperpanjang untuk periode berikutnya extended for following period if no notice of end-
apabila tidak ada pemberitahuan dari salah satu up has been raised by a party.
pihak.
c. Sesuai dengan perjanjian tanggal 24 Juli 2017 c. Pursuant to the agreement dated July 24, 2017,
yang kemudian dibuatkan amendemennya which was subsequently amended under
dengan No.023/EIF-APL/MU-BOD/AMD-01/03- Amendment No. 023/EIF-APL/MU-BOD/AMD-
2020, ETHICA, entitas anak, menunjuk 01/03-2020, ETHICA, a subsidiary, appointed
PT Anugerah Pharmindo Lestari untuk PT Anugerah Pharmindo Lestari as the
mendistribusikan produk-produk nya di seluruh distributor of its products throughout Indonesia.
wilayah Indonesia. Perjanjian ini berlaku untuk The agreement is valid for one (1) year and shall
1 (satu) tahun dan otomatis diperpanjang untuk be automatically renewed for subsequent
periode berikutnya apabila tidak ada periods unless terminated by written notice from
pemberitahuan dari salah satu pihak. either party.
d. Probiotec Pty. Ltd. dan entitas anaknya d. Probiotec Pty. Ltd. and its subsidiaries have
menandatangani beberapa perjanjian entered into several manufacturing and
manufaktur dan jasa pengemasan dimana packaging services agreements where
Probiotec Pty. Ltd. dan entitas anaknya Probiotec Pty. Ltd. and its subsidiaries are
dikontrak untuk memproduksi produk-produk contracted to produce the pharmaceutical
farmasi milik pelanggannya atau menyediakan products of their customers or provide
jasa pengemasan. Perjanjian-perjanjian ini packaging services. These agreements are
diperbarui setiap tahunnya secara otomatis automatically renewed annually for 12 months
untuk periode 12 bulan, kecuali jika diakhiri oleh period unless it is terminated by either party.
salah satu pihak.
e. Pada tanggal 13 Mei 2024, Perusahaan telah e. As at May 13, 2024, the Company has
menunjuk PT Mega Inter Distrindo untuk appointed PT Mega Inter Distrindo as a
mendistribusikan produk-produk Grup di distributor for all product of the Group
seluruh wilayah Indonesia, sesuai dengan throughout Indonesia, in accordance with
Perjanjian Kerjasama Distribusi No. Distribution Cooperation Agreement No.
036a/PYFA-MID/V/2024. Perjanjian ini berlaku 036a/PYFA-MID/V/2024. This agreement valid
untuk 1 (satu) tahun dan otomatis diperpanjang for 1 (one) year and auto extended for following
untuk periode berikutnya apabila tidak ada period if no notice of end-up has been raised by
pemberitahuan dari salah satu pihak. a party.
102
Page 390
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. PERIKATAN PENTING (lanjutan) 35. SIGNIFICANT COMMITMENTS (continued)
f. Pada tanggal 18 April 2025 Perusahaan f. As of April 18, 2025, the Company has entered
bekerjasama dengan Genuone Sciences Inc. into a distribution agreement with Genuone
untuk distribusi produk Azev, dengan jangka Sciences Inc. for the distribution of Azev
waktu kerjasama 5 (lima) tahun. products for a period of 5 (five) years.
g. Pada 28 April 2025 Perusahaan menunjuk First g. As of April 28, 2025, the Company has
Global Trading Corporation sebagai pihak untuk appointed First Global Trading Corporation as a
mendistribusikan produk Candesartan dan distributor for Candesartan and Valsartan
Valsartan di Filipina. Kerjasama ini berlangsung products in the Philippines for a period of 5 (five)
untuk jangka waktu 5 (lima) tahun. years.
h. Pada 18 Juli 2025 Perusahaan bekerjasama h. As of July 18, 2025, the Company has entered
dengan Lilanssi Global Co. Ltd. untuk into a distribution agreement with Lilanssi
mendistribusikan produk Glowsomne PN 2% Global Co. Ltd. for the distribution of
Booster selama 3 (tiga) tahun. Glowsomne PN 2% Booster products for a
period of 3 (three) years.
36. TAMBAHAN INFORMASI ARUS KAS 36. SUPPLEMENTARY CASH FLOWS
INFORMATION
Aktivitas non-kas adalah sebagai berikut: Non-cash activities are as follows:
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Penambahan aset hak-guna Addition of right-of use asset through
melalui liabilitas sewa 870.313.001.979 107.907.528.946 lease liabilities
Penambahan aset takberwujud melalui Additional intangible assets through
reklasifikasi biaya dibayar di muka 533.124.782 461.736.666 reclassification prepaid expenses
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities:
pendanaan:
Tahun yang Berakhir pada Tanggal 31 Desember 2025/
Year Ended December 31, 2025
Selisih Kurs
Penjabaran
Laporan
Keuangan/ Amortisasi
Difference in Biaya
Foreign Currency Transaksi/
Saldo Awal/ Translation of Amortization
Beginning Arus Kas/ Financial Penambahan/ of Transaction Beban Bunga/ Saldo Akhir/
Balance Cash Flow Statements Addition Cost Interest Expense Ending Balance
Utang bank 2.248.717.999.683 167.501.647.687 - - - - 2.416.219.647.370 Bank loan
Utang obligasi 1.196.408.333.330 17.900.000.000 - - 3.075.000.003 - 1.217.383.333.333 Bonds payable
Liabilitas sewa 421.850.892.282 (123.481.913.354) 88.062.090.174 769.083.637.973 - 52.288.456.560 1.207.803.163.635 Lease liabilities
Tahun yang Berakhir pada Tanggal 31 Desember 2024/
Year Ended December 31, 2024
Saldo dari
Entitas Anak
Selisih Kurs pada Tanggal
Penjabaran Akuisisi/
Laporan Penambahan/
Keuangan/ Pengurangan/ Amortisasi
Difference in Balance from Biaya
Foreign Currency Subsidiaries Transaksi/
Saldo Awal/ Translation of at Acquisition Amortization
Beginning Arus Kas/ Financial Date/Additions of Transaction Beban Bunga/ Saldo Akhir/
Balance Cash Flow Statements /Deductions Cost Interest Expense Ending Balance
Utang bank 180.418.434.183 1.567.202.992.500 - 501.096.573.000 - - 2.248.717.999.683 Bank loan
Utang obligasi 795.475.000.000 398.000.000.000 - - 2.933.333.330 - 1.196.408.333.330 Bonds payable
Liabilitas sewa 11.097.848.735 (41.624.643.715) (24.938.677.160) 460.539.530.930 - 16.776.833.492 421.850.892.282 Lease liabilities
103
Page 391
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. RENCANA MANAJEMEN 37. MANAGEMENT PLAN
Laporan keuangan konsolidasian disusun dengan The consolidated financial statements have been
asumsi bahwa Grup akan terus beroperasi sebagai prepared with the assumption that the Group will
entitas yang mampu mempertahankan continue to operate as an entity that is able to
kelangsungan usahanya. Untuk tahun yang berakhir maintain its business continuity. For the year ended
pada tanggal 31 Desember 2025, Grup mencatat December 31, 2025, the Group recorded a total
total rugi komprehensif sebesar Rp272.553.358.336 comprehensive loss of Rp272,553,358,336 and
dan mencatat arus kas operasi negatif sebesar recorded a negative operating cashflow amounted
Rp378.991.108.803. Pada tanggal 31 Desember to Rp378,991,108,803. As of December 31, 2025,
2025, Grup mencatat defisit sebesar the Group’s recorded a deficit amounted to
Rp422.469.290.908. Rp422,469,290,908.
Dalam merespon kondisi tersebut, manajemen Grup In response to these conditions, the management
berencana untuk: is planning to:
Efisiensi dan optimalisasi kinerja operasional Enhance efficiency and optimize operational
melalui penerapan disiplin biaya yang performance through the implementation of
berkelanjutan, peningkatan efisiensi proses sustained cost discipline, improvement in
produksi, pemanfaatan kapasitas produksi production process efficiency, optimal
secara optimal, serta melakukan peninjauan utilization of production capacity, as well as a
berkala terhadap portofolio produk, khususnya periodic review of the product portfolio,
produk dengan tingkat profitabilitas rendah, particularly low-profitability products, to improve
guna meningkatkan profitabilitas secara overall profitability.
keseluruhan.
Efisiensi dan optimalisasi kinerja operasional Enhance efficiency and optimize operational
melalui penerapan disiplin biaya yang performance through the implementation of
berkelanjutan, peningkatan efisiensi proses sustained cost discipline, improvement in
produksi, pemanfaatan kapasitas produksi production process efficiency, optimal
secara optimal, serta melakukan peninjauan utilization of production capacity, as well as a
berkala terhadap portofolio produk, khususnya periodic review of the product portfolio,
produk dengan tingkat profitabilitas rendah, particularly low-profitability products, to improve
guna meningkatkan profitabilitas secara overall profitability.
keseluruhan.
Meningkatkan kapasitas dan kapabilitas Increase production capacity and capabilities,
produksi, khususnya pada segmen produk particularly in the sterile injectable segment, by
injeksi steril, dengan membangun lini produksi establishing new production lines to meet
baru guna memenuhi permintaan pasar yang growing market demand and support expansion
terus meningkat serta mendukung ekspansi ke into global markets.
pasar global.
Memperkuat integrasi dan sinergi antar entitas Strengthen integration and synergies across
dalam Grup, termasuk melalui pengembangan entities within the Group, including through the
fungsi shared services lintas negara, development of cross-border shared services
pemanfaatan sumber daya lintas entitas, serta functions, leveraging resources across entities,
peningkatan koordinasi dalam aktivitas and enhancing coordination in operational and
operasional dan distribusi guna mencapai skala distribution activities to achieve greater
ekonomi yang lebih baik. economies of scale.
104
Page 392
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. RENCANA MANAJEMEN (lanjutan) 37. MANAGEMENT PLAN (continued)
Dalam merespon kondisi tersebut, manajemen Grup In response to these conditions, the management
berencana untuk: (lanjutan) is planning to: (continued)
Mendorong pertumbuhan pendapatan dengan Drive revenue growth by focusing on higher
berfokus pada portofolio produk bernilai tambah value-added product portfolios, including
tinggi, antara lain dengan meningkatkan increasing product usage in healthcare
penggunaan produk di fasilitas kesehatan, facilities, accelerating listings in new hospitals
akselerasi listing di rumah sakit dan klinik baru, and clinics, and expanding the user base and
serta memperluas basis pengguna dan medical specialties. In addition, selectively
spesialisasi. Selain itu, secara selektif pursue export opportunities in markets with
mengembangkan peluang ekspor ke pasar attractive growth potential.
yang memiliki potensi pertumbuhan yang
menarik.
Mengoptimalkan pemanfaatan jaringan dan Optimize the Group’s network and strategic
hubungan strategis yang dimiliki Grup, relationships, including through closer
termasuk melalui kolaborasi yang lebih erat collaboration with key partners to increase
dengan mitra utama untuk meningkatkan sales volume and expand the customer base.
volume penjualan serta memperluas basis
pelanggan.
Grup telah memperoleh surat Financial Support dari The Group has obtained Financial Support Letter
Rejuve Global Investment Pte. Ltd. (“Rejuve”), yang from Rejuve Global Investment Pte. Ltd. (“Rejuve”),
merupakan entitas induk Perusahaan. Berdasarkan the parent company. Based on the Financial
surat Financial Support tersebut, Rejuve setuju Support Letter, Rejuve agreed to:
untuk:
Menyediakan sumber daya keuangan yang Provides the Group with necessary financial
dibutuhkan oleh Grup selama diperlukan agar resources, as long as required to enable the
Grup dapat memenuhi kewajiban keuangannya Group to meet its financial obligations as and
ketika jatuh tempo, termasuk untuk membiayai when they fall due, including those required to
kegiatan operasional Grup, dan finance its operations, and
Tidak menutup Grup, minimal sampai dengan Not to close the Group at minimum until April 1,
1 April 2027. 2027.
Manajemen Rejuve meyakini bahwa Rejuve The management of Rejuve believes that Rejuve
memiliki kemampuan finansial yang cukup untuk has the financial ability to provide such financial
memberikan dukungan keuangan tersebut. support.
105
Page 393
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan konsolidasian to the date of issuance of the Group’s consolidated
Grup namun belum berlaku efektif diungkapkan financial statements, but not yet effective are
berikut ini. Manajemen bermaksud untuk disclosed below. The management intends to adopt
menerapkan standar-standar tersebut yang these standards that are considered relevant to the
dipertimbangkan relevan terhadap Grup pada saat Group when they become effective, and the impact
efektif, dan dampaknya terhadap posisi dan kinerja to the consolidated financial position and
keuangan konsolidasian Grup masih diestimasi pada performance of the Group is still being estimated as
tanggal 31 Maret 2026: of March 31, 2026:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK 109 and PSAK 107: Klasifikasi Amendments to PSAK 109 and PSAK 107:
dan Pengukuran Instrument Keuangan Classification and Measurement of Financial
Instruments
Amandemen tersebut mencakup klarifikasi atas suatu The amendments includes a clarification that a
liabilitas keuangan dihentikan pengakuannya pada financial liability is derecognised on the ‘settlement
“tanggal penyelesaian” serta memperkenalkan date’ and the introduction of an accounting policy
pilihan kebijakan akuntansi (apabila kondisi tertentu choice (if specific conditions are met) to derecognise
terpenuhi) untuk menghentikan pengakuan liabilitas financial liabilities settled using an electronic
keuangan yang diselesaikan melalui sistem payment system before the settlement date.
pembayaran elektronik sebelum tanggal Further, additional guidance is added on how the
penyelesaian. Selain itu, panduan tambahan contractual cash flows for financial assets with
ditambahkan mengenai bagaimana arus kas environmental, social and corporate governance
kontraktual untuk aset keuangan dengan fitur (ESG) and similar features should be assessed. The
lingkungan, sosial, dan tata kelola perusahaan (ESG) amendments also clarifies what constitute ‘non-
serta fitur serupa harus dinilai. recourse features’ and what are the characteristics
of contractually linked instruments.
Amandemen tersebut juga mengklarifikasi apa saja The Amendments also introduces of disclosures for
yang merupakan fitur non-recourse dan karakteristik financial instruments with contingent features and
instrumen yang terkait secara kontraktual. Selain itu, additional disclosure requirements for equity
amandemen tersebut memperkenalkan persyaratan instruments classified at fair value through other
pengungkapan untuk instrumen keuangan dengan comprehensive income (OCI).
fitur kontinjensi serta persyaratan pengungkapan
tambahan untuk instrumen ekuitas yang
diklasifikasikan pada nilai wajar melalui penghasilan
komprehensif lain (OCI).
Amandemen tersebut berlaku efektif untuk periode The Amendments are effective for annual periods
tahunan yang dimulai pada atau setelah 1 Januari starting on or after January 1, 2026 with early
2026, dengan penerapan dini diperkenankan hanya adoption permitted for classification of financial
untuk klasifikasi aset keuangan dan pengungkapan assets and related disclosures only. The Group
terkait. Grup tidak memperkirakan bahwa does not anticipate that the amendments will have a
amandemen tersebut akan memberikan dampak material effect on the Group’s financial statements.
material terhadap laporan keuangan Grup.
106
Page 394
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan konsolidasian to the date of issuance of the Group’s consolidated
Grup namun belum berlaku efektif diungkapkan financial statements, but not yet effective are
berikut ini. Manajemen bermaksud untuk disclosed below. The management intends to adopt
menerapkan standar-standar tersebut yang these standards that are considered relevant to the
dipertimbangkan relevan terhadap Grup pada saat Group when they become effective, and the impact
efektif, dan dampaknya terhadap posisi dan kinerja to the consolidated financial position and
keuangan konsolidasian Grup masih diestimasi pada performance of the Group is still being estimated as
tanggal 31 Maret 2026: (lanjutan) of March 31, 2026: (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118: Penyajian dan Pengungkapan dalam PSAK 118: Presentation and Disclosure in Financial
Laporan Keuangan Statements
PSAK 118 akan menggantikan PSAK 201. Standar PSAK 118 will replace PSAK 201. The new standard
baru ini memperkenalkan persyaratan baru terkait introduces new requirements for presentation within
penyajian dalam laporan laba rugi, termasuk total dan the statement of profit or loss, including specified
subtotal tertentu. Selain itu, Grup diwajibkan untuk totals and subtotals. Furthermore, the Group are
mengklasifikasikan seluruh pendapatan dan beban required to classify all income and expenses within
dalam laporan laba rugi ke dalam salah satu dari lima the statement of profit or loss into one of five
kategori: operasi, investasi, pendanaan, pajak categories: operating, investing, financing, income
penghasilan, dan operasi yang dihentikan. taxes and discontinued operations.
Standar ini juga mensyaratkan pengungkapan ukuran The standard requires disclosure of newly defined
kinerja yang didefinisikan manajemen, subtotal management-defined performance measures,
pendapatan dan beban, serta mencakup persyaratan subtotals of income and expenses, and it also
baru terkait agregasi dan disagregasi informasi includes new requirements for aggregation and
keuangan. disaggregation of financial information.
PSAK 118 berlaku efektif untuk periode pelaporan PSAK 118 are effective for reporting periods
yang dimulai pada atau setelah 1 Januari 2027, beginning on or after January 1, 2027, but earlier
dengan penerapan dini diperkenankan dan harus application is permitted and must be disclosed.
diungkapkan. PSAK 118 akan diterapkan secara PSAK 118 will apply retrospectively.
retrospektif.
107
Page 395
The original consolidated financial statements included herein
are in Indonesian language.
PT PYRIDAM FARMA Tbk PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Rupiah, (Expressed in Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERISTIWA SETELAH PERIODE PELAPORAN 39. EVENTS AFTER REPORTING PERIOD
a. Pada tanggal 16 Maret 2026 Perusahaan a. On March 16, 2026, the Company conducted a
melakukan keterbukaan informasi mengenai public disclosure of information regarding the
rencana PMHMETD dan pengumuman rencana planned PMHMETD, as well as announcement
RUPSLB sehubungan dengan PMHMETD yang on the planned Extraordinary General Meeting
akan diselenggarakan pada tanggal 22 April of Shareholders (EGMS) in relation to the
2026. PMHMETD which will be held on April 22, 2026.
b. Pada tanggal 26 Maret 2026 telah dilaksanakan b. On March 26 2026, the Company increased its
peningkatan investasi Perusahaan pada Asia investment in Asia Venture Capital Holdings
Venture Capital Holdings Pte. Ltd., suatu Pte. Ltd., a company incorporated under the
perusahaan yang didirikan berdasarkan hukum laws of Singapore (“AVCH”), through the
Singapura (“AVCH”), melalui pengalihan saham transfer of shares owned by Meranti Global
milik Meranti Global Investment Pte. Ltd., suatu Investment Pte. Ltd., a company incorporated
perusahaan yang didirikan berdasarkan hukum under the laws of Singapore (“Meranti”), to the
Singapura (“Meranti”) kepada Perusahaan Company based on a Share Transfer Form
berdasarkan Share Transfer Form antara between the Company and Meranti.
Perusahaan dengan Meranti. Pengalihan The share transfer was carried out for a total of
saham tersebut dilaksanakan sebanyak 97.842 97,842 shares with an aggregate value of
lembar saham dengan total nilai $AS6.577.067 US$6,577,067, with payment to be made in two
Dollar Amerika dengan pembayaran yang akan (2) stages.
dilakukan dalam 2 (dua) tahap.
c. Perkembangan geopolitik di Timur Tengah c. Geopolitical developments in the Middle East
Setelah tanggal pelaporan, ketegangan Subsequent to the reporting date, geopolitical
geopolitik di Timur Tengah meningkat menyusul tensions in the Middle East escalated following
tindakan militer di kawasan tersebut pada akhir military actions in the region at the end of
Februari 2026. Perkembangan ini February 2026. These developments have
menyebabkan meningkatnya ketidakpastian resulted in heightened geopolitical uncertainty
geopolitik dan volatilitas di pasar keuangan dan and increased volatility in global financial and
energi global. energy markets.
Saat ini Grup tidak memiliki operasi langsung The Group does not currently have significant
yang signifikan di negara-negara yang terlibat direct operations in the countries directly
langsung dalam konflik tersebut. Namun, involved in the conflict. However, the broader
dampak ekonomi yang lebih luas akibat situasi economic effects resulting from the geopolitical
geopolitik tersebut dapat memengaruhi operasi situation may indirectly affect the Group’s
dan kinerja keuangan Grup secara tidak operations and financial performance.
langsung.
Pada tanggal otorisasi atas laporan keuangan At the date of authorization of these financial
ini, tidak memungkinkan untuk mengestimasi statements, it is not possible to reliably estimate
secara andal dampak keuangan yang mungkin the financial impact that further escalation of the
timbul akibat potensi eskalasi lebih lanjut dari conflict may have on the Group’s financial
konflik tersebut pada laporan keuangan Grup. statements.
Manajemen akan terus memonitor Management will continue to monitor
perkembangan terkait konflik ini dan menilai developments relating to the conflict and
potensi dampaknya pada periode pelaporan assess potential implications in future reporting
berikutnya. periods.
108
Page 396
PT Pyridam Farma Tbk Kantor Utama / Head Office Sinar Mas Land Plaza Sudirman Lt. 12 / 12th Floor Jl. Jenderal Sudirman Kav. 21, RT 10/RW 01 Kuningan, Karet Jakarta Selatan / South Jakarta 12920 (62-21) 509-91067 @Pyfahealthofficial 2025 Laporan Tahunan dan Keberlanjutan Annual and Sustainability Report
Names mentioned 159 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Pyridam
p.5 ×9
unresolved
org
Farma Tbk.
p.5 ×3
unresolved
org
Otoritas Jasa Keuangan Republik Indonesia
p.6
unresolved
org
Financial Services Authority
p.6 ×4
unresolved
org
Indonesia Stock Exchange
p.6 ×8
unresolved
org
PT Holi Pharma
p.6 ×15
unresolved
org
PT Ethica Industri Farmasi
p.6 ×15
unresolved
—
• Pengaruh.
p.11
unresolved
—
• Ketergantungan.
p.11
unresolved
—
• Influence.
p.11
unresolved
—
• Dependency.
p.11
unresolved
org
Pengawas
p.14
unresolved
org
Nasional Penanggulangan Bencana
p.22 ×2
unresolved
org
Pengawas Obat
p.22
unresolved
org
Kementerian Kesehatan Republik Indonesia.
p.22
unresolved
org
Ministry of Health
p.22 ×2
unresolved
org
Penyelenggara
p.23
unresolved
org
PT Wastec International
p.23 ×2
unresolved
org
Ethica Probiotec Pty Ltd
p.30 ×2
unresolved
org
Holi Probiotec Pty Ltd
p.31
unresolved
person
Hamil
p.36
unresolved
org
PT Lloyd Pharma Indonesia
p.36 ×2
unresolved
org
Genewel Co., Ltd.
p.38 ×2
unresolved
org
Genewal Co., Ltd.
p.38 ×2
unresolved
org
AIHCO Probiotec Pty Ltd
p.39 ×2
unresolved
org
Departemen Corporate Communications
p.39 ×2
unresolved
org
Entitas Anak Probiotec Pty Ltd
p.40 ×2
unresolved
org
Subsidiary Probiotec Pty Ltd
p.40
unresolved
org
Kementerian Kesehatan
p.41
unresolved
org
Pengawas Obat dan Makanan
p.41 ×2
unresolved
org
Analysis Sertifikasi Probiotec Pty Ltd Probiotec Pty Ltd
p.44
unresolved
org
Probiotec Multipack Pty Ltd
p.44 ×7
unresolved
person
Amid
· Komisaris
p.50
unresolved
org
PT Ethica
p.60
unresolved
org
Genewel Co Ltd
p.61 ×2
unresolved
—
Kontak [POJK C.2] [GRI 2-1]
p.68
unresolved
—
Selatan / South Jakarta 12920
p.68
unresolved
—
Hanjawar Pacet
p.68
unresolved
—
Pacet, Cianjur
p.68
unresolved
—
Akta Berita Acara Perseroan No. 267,
p.68
unresolved
person
Tan Thong Kie
· Notaris
p.68 ×3
unresolved
person
Suhardi
p.68
unresolved
person
Suhardi, S.H., Notaris di Jakarta yang telah disetujui
p.68
unresolved
org
Menteri Kehakiman Republik
p.68
unresolved
org
Menteri Kehakiman dan Hak Asasi Manusia
p.68
unresolved
org
Pengadilan Negeri Jakarta No. C-
p.68
unresolved
—
C-00321HT.01.04.TH.2001, tanggal 25 April 2001.
p.68
unresolved
org
Deed of Minutes of the Company No. 267, dated
p.68
unresolved
person
23, 2000, made before Tse Min Suhardi, S.H.,
· Notaris
p.68 ×4
unresolved
org
Minister of Justice
p.68
unresolved
—
Law and Human Rights of the Republic
p.68
unresolved
—
based on Decree No. C-00321HT.01.04.TH.2001, dated
p.68
unresolved
org
District Court
p.68
unresolved
org
PT Asuransi Jiwa Starinvestama Publik
p.69
unresolved
org
Ticker Code Perseroan Terbatas Limited
p.69
unresolved
org
Anggaran Dasar Terakhir Probiotec LJM Pty Ltd
p.69
unresolved
person
Mochammad Nova Faisal S.H.
· Notaris
p.69 ×2
unresolved
org
PT Pyridam Veteriner
p.70 ×4
unresolved
org
PT Medika Inovasi Nusantara
p.71 ×8
unresolved
person
Ir. Sarkri Kosasih
p.74
unresolved
person
Ir. Sarkri
p.74
unresolved
org
PT Osotspa ABC Indonesia.
p.74
unresolved
org
PT Osotspa ABC Indonesia. Cianjur
p.74
unresolved
org
Menteri Kehakiman
p.74
unresolved
org
Minister of Law and Human Rights of Republic of Indonesia
p.74
unresolved
org
PT Pyfa Medika
p.75 ×2
unresolved
org
PT Mega Inter Distrindo
p.75 ×2
unresolved
org
PT MID
p.75 ×4
unresolved
org
PT Pyfa Investama Governance
p.75
unresolved
org
PT Pyfa Sehat Indonesia
p.75 ×3
unresolved
org
PT Pyfa Investama Medika
p.75 ×4
unresolved
org
PT Pyridam Internasional
p.75 ×2
unresolved
org
Pte. Ltd.
p.75 ×2
unresolved
org
Negara Health Technology Pte. Ltd. A Limited
p.76
unresolved
org
Probiotec LJM Pty Ltd
p.81
unresolved
org
PT Master Parking Indonesia
p.84 ×2
unresolved
org
PT Safe Secured Solution
p.84 ×2
unresolved
org
PT Human Resources Solution
p.84 ×2
unresolved
org
PT SOS Indonesia
p.84
unresolved
org
PT Human Resources Provider
p.84
unresolved
org
PT SOS
p.84
unresolved
org
PT Holi Pharma. Mulya Business School
p.85
unresolved
org
PT Wahana Interfood Work Experience
p.85
unresolved
org
PT Novartis Biochemie
p.85
unresolved
org
PT Combiphar
p.85 ×4
unresolved
org
PT Prima Hexal
p.85 ×2
unresolved
org
PT Yarindo Farmatama
p.85 ×2
unresolved
org
PT Meprofarm
p.85 ×2
unresolved
org
PT Ikapharmindo Putramas. Selain
p.85
unresolved
org
PT Holi
p.85
unresolved
org
PT Novartis
p.85
unresolved
org
PT Ikapharmindo Putramas. In
p.85
unresolved
org
PT Medika Inovasi Nusantara Kepemilikan Saham
p.85
unresolved
org
Bank Agroniaga
p.86 ×2
unresolved
org
Kementerian Pertanian Republik
p.86
unresolved
person
Independensi
· Direktur Utama
p.86 ×3
unresolved
org
PT CMP Consulting
p.86 ×2
unresolved
org
Senior VP Cathay Organisation Holdings Ltd
p.88
unresolved
org
Cathay Organisation Holdings Ltd
p.88
unresolved
org
PT Pyfa Aetheria Indonesia
p.89 ×3
unresolved
org
Setiabudi Internasional Tbk
p.89 ×2
unresolved
org
PT Rajawali Nusindo
p.90 ×2
unresolved
org
PT Barito Budi Pharmindo
p.90 ×2
unresolved
org
PT Errita Pharma Per
p.90
unresolved
org
PT Errita
p.90
unresolved
org
PT Roche Indonesia
p.91 ×2
unresolved
org
PT Glaxosmithkline
p.91 ×2
unresolved
org
PT Mundipharma Healthcare Indonesia
p.91 ×2
unresolved
org
PT Pyfa Sehat Tarumanagara.
p.92
unresolved
org
PT Pyfa Sehat Work Experience
p.92
unresolved
org
PT Aimia Proprietary
p.92
unresolved
org
PT Warner Music Indonesia
p.92 ×2
unresolved
org
PT Visionet Internasional
p.92 ×2
unresolved
org
PT Aimia Proprietary Loyalty Indonesia
p.92
unresolved
org
PT Asuransi Jiwa
p.93
unresolved
person
Yenfrino
· Direktur
p.95
unresolved
person
Bedjo
· Direktur
p.95
unresolved
org
Rejuve Global Investment Pte. Ltd. Global Investment Pte. Ltd.
p.95
unresolved
org
Analysis Pyfa Health Singapore Pte. Ltd.
p.100
unresolved
org
Pyfa Australia Pty Ltd Probiotec Pty Ltd
p.102
unresolved
org
Sustainability Report Probiotec Nutritionals Pty Limited
p.109
unresolved
org
Sinta Lestari Ningsih Probiotec Pharmaceuticals Pty Limited
p.109
unresolved
org
Kantor Akuntan Publik Purwanto
p.114
unresolved
person
Firm Nama Akuntan Publik Daniel Amdhani Judistira
p.114
unresolved
org
PT Sinartama Gunita Securities Administration Bureau
p.114
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