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PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA/ AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023/
THE YEAR ENDED 31 DECEMBER 2023
DAN/ AND
LAPORAN AUDITOR INDEPENDEN/
INDEPENDENT AUDITORS’ REPORT
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PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
DAFTAR ISI CONTENTS
Pernyataan Direksi Director’s Statement
Ekshibit/
Exhibit
Laporan Posisi Keuangan Konsolidasian A Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Consolidated Statement of Profit or Loss and
Konsolidasian B Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian C Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian D Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements
Laporan Auditor Independen Independent Auditor’s Report
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Page 4
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit A Exhibit A
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
PER 31 DESEMBER 2023 AS OF 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023/ Catatan/ 31 Desember 2022/
31 December 2023 Notes 31 December 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 89.969.783.339 4 136.579.597.461 Cash and cash equivalents
Piutang usaha - Pihak ketiga - setelah Trade receivables - Third parties - net of
dikurangi cadangan kerugian penurunan allowance for impairment losses of
nilai sebesar Rp 13.153.717.830 pada tanggal Rp 13,153,717,830 as of
31 Desember 2023 dan Rp 11.350.341.824 31 December 2023 and Rp 11,350,341,824
pada tanggal 31 Desember 2022 188.691.462.237 5 148.947.620.771 as of 31 December 2022
Piutang non-usaha - Pihak ketiga 9.771.710.230 6 2.807.430.175 Non-trade receivables - Third parties
Persediaan - setelah dikurangi Inventories - net of
cadangan kerugian penurunan nilai sebesar allowance for impairment losses of
Rp 9.012.952.003 pada tanggal Rp 9,012,952,003 as of
31 Desember 2023 dan Rp 14.884.612.086 31 December 2023 and Rp 14,884,612,086
pada tanggal 31 Desember 2022 225.484.173.354 7 210.193.784.025 as of 31 December 2022
Uang muka 44.034.539.018 9 32.957.825.120 Advances
Beban dibayar dimuka 6.146.515.543 10 9.506.229.566 Prepaid expenses
Pajak dibayar dimuka 6.440.276.751 17a - Prepaid taxes
Jumlah Aset Lancar 570.538.460.472 540.992.487.118 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi saham 100.081.597.522 8 100.593.953.764 Investment in shares
Aset pajak tangguhan 17.365.344.800 17e 16.761.385.138 Deferred tax assets
Aset tetap - setelah dikurangi Property, plant and equipment - net of
akumulasi penyusutan sebesar accumulated depreciation of
Rp 432.710.198.897 pada tanggal Rp 432,710,198,897 as of
31 Desember 2023 dan Rp 384.042.431.768 31 December 2023 and Rp 384,042,431,768
pada tanggal 31 Desember 2022 800.038.412.179 11 833.453.284.585 as of 31 December 2022
Aset hak-guna - setelah dikurangi Right-of-use assets - net of
akumulasi penyusutan sebesar accumulated depreciation of
Rp 8.601.406.101 pada tanggal Rp 8,601,406,101 as of 31 December 2023
31 Desember 2023 dan Rp 9.292.867.567 and Rp 9,292,867,567 as of
pada tanggal 31 Desember 2022 10.208.085.093 13 13.241.150.824 31 December 2022
Aset takberwujud - setelah dikurangi Intangible assets - net of
akumulasi amortisasi sebesar accumulated amortisation of
Rp 5.828.777.920 pada tanggal Rp 5,828,777,920 as of 31 December 2023
31 Desember 2023 dan Rp 3.218.823.532 and Rp 3,218,823,532 as of
pada tanggal 31 Desember 2022 19.111.296.200 12 11.170.211.668 31 December 2022
Aset tidak lancar lainnya 3.889.464.167 4.356.180.547 Other non-current assets
Jumlah Aset Tidak Lancar 950.694.199.961 979.576.166.526 Total Non-current Assets
JUMLAH ASET 1.521.232.660.433 1.520.568.653.644 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan Exhibit E which are integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole
Page 5
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit A/2 Exhibit A/2
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
PER 31 DESEMBER 2023 AS OF 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023/ Catatan/ 31 Desember 2022/
31 December 2023 Notes 31 December 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek 131.212.643.067 14 137.429.090.053 Short-term bank loans
Utang usaha - Pihak ketiga 62.845.539.361 15 68.693.525.517 Trade payables - Third parties
Utang non-usaha - Pihak ketiga 21.785.354.399 16 14.830.003.491 Non-trade payables - Third parties
Utang pajak 3.286.956.870 17b 3.614.114.194 Taxes payable
Beban akrual 54.362.820.803 18 50.443.917.303 Accruals
Liabilitas jangka panjang yang jatuh tempo Current maturities of long-term
dalam satu tahun liabilities
Utang bank 14.272.442.857 19 16.701.992.844 Bank loans
Liabilitas sewa 5.948.920.179 13 5.675.725.146 Lease liabilities
Jumlah Liabilitas Jangka Pendek 293.714.677.536 297.388.368.548 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas imbalan pasca-kerja 34.901.002.103 21 30.591.578.288 Post-employment benefits liabilities
Liabilitas jangka panjang - setelah dikurangi Long-term liabilities - net of
bagian yang jatuh tempo dalam satu tahun current maturities
Utang bank 34.933.348.259 19 46.273.499.452 Bank loans
Utang obligasi 795.475.000.000 20 695.750.400.000 Bonds payable
Liabilitas sewa 5.148.928.556 13 8.207.320.115 Lease liabilities
Jumlah Liabilitas Jangka Panjang 870.458.278.918 780.822.797.855 Total Non-current Liabilities
Jumlah Liabilitas 1.164.172.956.454 1.078.211.166.403 Total Liabilities
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Page 7
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit B Exhibit B
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023/ Catatan/ 31 Desember 2022/
31 December 2023 Notes 31 December 2022
PENJUALAN NETO 702.067.615.605 26 715.425.027.099 NET SALES
BEBAN POKOK PENJUALAN ( 406.752.078.965) 27 ( 464.580.400.643) COST OF GOODS SOLD
LABA BRUTO 295.315.536.640 250.844.626.456 GROSS PROFIT
Beban penjualan dan pemasaran ( 188.738.193.394) 28 ( 175.675.616.146) Sales and marketing expenses
Beban umum dan administrasi ( 114.408.485.101) 29 ( 110.757.690.051) General and administrative expenses
Laba atas penjualan Gain on sale of property, plant
aset tetap 43.501.840 11 725.723.973 and equipment
Laba (rugi) kurs mata uang asing - neto 78.468.553 ( 278.681.022) Gain (loss) on foreign exchange rate - net
Pendapatan lain-lain - neto 9.588.662.611 30 380.998.385.173 Other income - net
LABA USAHA 1.879.491.149 345.856.748.383 INCOME FROM OPERATIONS
Penghasilan keuangan 1.371.961.310 4.309.203.459 Finance income
Beban keuangan ( 86.499.404.020) 31 ( 87.085.850.739) Finance cost
(RUGI) LABA SEBELUM PAJAK ( 83.247.951.561) 263.080.101.103 (LOSS) PROFIT BEFORE TAX
(BEBAN) MANFAAT PAJAK PENGHASILAN ( 1.978.525.689) 17c 12.391.910.255 INCOME TAX (EXPENSE) BENEFIT
(RUGI) LABA TAHUN BERJALAN ( 85.226.477.250) 275.472.011.358 (LOSS) PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified to
ke laba rugi profit or loss
Pengukuran kembali liabilitas imbalan Remeasurements of post-employment
pasca-kerja ( 90.396.776) 21 ( 807.778.897) benefits liabilities
Pajak penghasilan terkait 19.887.291 17e 593.361.528 Related income tax
RUGI KOMPREHENSIF LAIN OTHER COMPREHENSIVE LOSS
TAHUN BERJALAN - SETELAH PAJAK ( 70.509.485) ( 214.417.369) FOR THE YEAR - NET OF TAX
JUMLAH (RUGI) LABA KOMPREHENSIF TOTAL COMPREHENSIVE (LOSS) INCOME
PADA TAHUN BERJALAN ( 85.296.986.735) 275.257.593.989 FOR THE YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan Exhibit E which are integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole
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These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit C Exhibit C
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Penghasilan
komprehensif lain/
Other comprehensive Saldo laba/
Modal ditempatkan Tambahan modal income Retained earnings Kepentingan
dan disetor penuh/ disetor/ Keuntungan Sudah ditentukan Belum ditentukan nonpengendali/
Issued and fully Additional aktuarial/ penggunaannya/ penggunaannya/ Jumlah/ Non-controlling Jumlah ekuitas/
paid capital paid-in capital Actuarial gain Appropriated Unappropriated Total interest Total equity
Saldo per 1 Januari 2022 53.508.000.000 2.065.084.580 14.099.858.482 2.000.000.000 95.427.114.988 167.100.058.050 509.406 167.100.567.456 Balance as of 1 January 2022
Selisih translasi laporan keuangan entitas anak - ( 674.204) - - - ( 674.204) - ( 674.204) Difference in translation of subsidiary financial statements
Laba tahun berjalan - - - - 275.241.310.307 275.241.310.307 230.701.051 275.472.011.358 Profit for the year
Rugi komprehensif lain - - ( 214.417.369) - - ( 214.417.369) - ( 214.417.369) Other comprehensive loss
Saldo per 1 Januari 2023 53.508.000.000 2.064.410.376 13.885.441.113 2.000.000.000 370.668.425.295 442.126.276.784 231.210.457 442.357.487.241 Balance as of 1 January 2023
Selisih translasi laporan keuangan entitas anak - ( 872.284) - - - ( 872.284) - ( 872.284) Difference in translation of subsidiary financial statements
Pelepasan entitas anak - - - - - - 75.757 75.757 Disposal of a subsidiary
Rugi tahun berjalan - - - - ( 85.220.974.920) ( 85.220.974.920) ( 5.502.330) ( 85.226.477.250) Loss for the year
Rugi komprehensif lain - - ( 70.509.485) - - ( 70.509.485) - ( 70.509.485) Other comprehensive loss
Saldo per 31 Desember 2023 53.508.000.000 2.063.538.092 13.814.931.628 2.000.000.000 285.447.450.375 356.833.920.095 225.783.884 357.059.703.979 Balance as of 31 December 2023
Catatan 22/ Catatan 24/ Catatan 25/ Catatan 23/
Note 22 Note 24 Note 25 Note 23
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir yang merupakan bagian See accompanying Notes to Consolidated Financial Statements on Exhibit E which are integral part
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole
Page 10
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit D Exhibit D
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 662.323.774.139 660.603.889.687 Cash receipts from customers
Pembayaran kepada pemasok dan beban usaha ( 519.070.085.699) ( 439.376.732.833) Cash paid to supplier and operating expenses
Pembayaran kepada karyawan ( 160.130.579.809) ( 128.277.900.630) Cash paid to employees
Penerimaan penghasilan keuangan 1.371.961.310 4.309.203.459 Receipt of finance income
Pembayaran beban keuangan ( 86.499.404.020) ( 87.085.850.739) Payment for finance cost
Pembayaran pajak penghasilan ( 1.978.525.689) ( 4.757.067.397) Income taxes paid
Arus kas bersih (untuk) dari aktivitas operasi ( 103.982.859.768) 5.415.541.547 Net cash flows (for) from operating activities
ARUS KAS UNTUK AKTIVITAS INVESTASI CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from sale of property, plant and
Hasil penjualan aset tetap 226.439.216 1.399.420.090 equipment
Perolehan aset tetap ( 13.364.421.606) ( 37.247.330.121) Acquisition of property, plant and equipment
Perolehan aset takberwujud ( 10.296.109.475) ( 9.153.650.092) Acquisition of intangible assets
Penurunan aset tidak lancar lainnya 466.716.380 2.750.214.347 Decrease in other non-current assets
Penerimaan dari pelepasan investasi entitas anak 504.500.000 - Proceeds from disposal investment in subsidiary
Pembayaran atas akuisisi entitas anak - ( 163.455.538.102) Payment for acquisition of subsidiary
Peningkatan investasi saham - ( 37.222.000.000) Increase of investments in shares
Arus kas bersih untuk aktivitas investasi ( 22.462.875.485) ( 242.928.883.878) Net cash flows for investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Pembayaran utang obligasi ( 300.000.000.000) - Payment of bonds payable
Penerimaan dari penerbitan obligasi 396.730.000.000 396.760.000.000 Proceeds from bonds issuance
Pembayaran utang bank ( 206.970.957.054) ( 268.727.259.282) Payments of bank loan
Pembayaran liabilitas sewa ( 6.114.640.328) ( 7.195.962.415) Payments of lease liabilities
Penerimaan utang bank 196.193.058.922 205.523.599.573 Proceeds of bank loans
Arus kas bersih dari aktivitas pendanaan 79.837.461.540 326.360.377.876 Net cash flows from financing activities
(PENURUNAN) KENAIKAN BERSIH NET (DECREASE) INCREASE IN
DALAM KAS DAN SETARA KAS ( 46.608.273.713) 88.847.035.545 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 136.579.597.461 47.733.236.120 AT BEGINNING OF YEAR
Dampak Perubahan Kurs Net Effect of Changes
Mata Uang Asing ( 1.540.409) ( 674.204) in Exchange Rates
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 89.969.783.339 136.579.597.461 AT END OF YEAR
*) Transaksi non kas diungkapkan *) Non-cash transactions is presented
dalam Catatan 40 in Note 40
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to Consolidated Financial Statements on
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan Exhibit E which are integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan of the Consolidated Financial Statements taken as a whole
Page 11
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E Exhibit E
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Company Establishment
PT Pyridam Farma Tbk (“Perusahaan”) didirikan PT Pyridam Farma Tbk (the “Company”) was
berdasarkan Akta Notaris No. 31 tanggal established based on the Notarial Deed No. 31 dated
27 November 1976 dari Tan Thong Kie, notaris di 27 November 1976 of Tan Thong Kie, notary in
Jakarta. Akta pendirian Perusahaan telah disahkan Jakarta. The deed of establishment was approved
oleh Menteri Kehakiman Republik Indonesia dalam by the Ministry of Justice of the Republic of
Surat Keputusan No. Y.A 5/118/3 tanggal Indonesia in his Decision Letter No. Y.A 5/118/3
17 Maret 1977, serta diumumkan dalam Tambahan dated 17 March 1977, and was published in the
Berita Negara Republik Indonesia No. 801 tahun Supplemental State Gazette of the Republic of
1977. Indonesia No. 801 year 1977.
Anggaran Dasar Perusahaan telah mengalami The Company's Articles of Association have been
beberapa kali perubahan, yang terakhir dengan changes a several times, most recently with Deed of
Akta Pernyataan Keputusan Rapat No. 02 tanggal Resolution No. 02 dated 4 January 2024 made
4 Januari 2024 yang dibuat di hadapan Mochamad before Mochamad Nova Faisal, S.H., M.Kn., notary
Nova Faisal, S.H., M.Kn., notaris di Jakarta Selatan in South Jakarta concerning the change of Article 4
mengenai perubahan Pasal 4 tentang Modal, yang regarding Capital which has been approved by the
telah disetujui oleh Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the
Manusia Republik Indonesia dengan Surat Keputusan Republic of Indonesia with Decree
No. AHU.0000555.AH.01.02 TAHUN 2024 tanggal No. AHU.0000555.AH.01.02 YEAR 2024 dated
4 Januari 2024 dan telah terdaftar pada Daftar 4 January 2024 and is registered in Company
Perseroan No. 0001867.AH.01.11.TAHUN 2024, Registration No. AHU.0001867.AH.01.11.YEAR
tanggal 4 Januari 2024. 2024, dated 4 January 2024.
Sesuai dengan Anggaran Dasar Perusahaan, In accordance with the Company's Articles of
ruang lingkup kegiatan usaha Perusahaan meliputi Association, the scope of the Company's business
industri sabun dan bahan pembersih keperluan activities includes the soap and cleaning agents
rumah tangga, industri kosmetik untuk manusia, industry for household use, cosmetics industry for
termasuk pasta gigi, industri bahan farmasi untuk humans, including toothpaste, pharmaceutical
manusia, industri produk farmasi untuk manusia, ingredients industry for humans, pharmaceutical
industri alat kesehatan dalam subgolongan product industry for humans, medical device
2101, industri produk obat tradisional untuk industry in sub-group 2101, traditional medicine
manusia, industri alat-alat laboratorium non klinis, product industry for humans, non-laboratory
farmasi dan kesehatan dari kaca, industri alat equipment industry glass clinical, pharmaceutical
laboratorium klinis dari kaca, industri barang and health equipment, glass clinical laboratory
plastik lainnya yang tidak dapat diklasifikasikan di equipment industry, other plastic goods industry
tempat lain, perdagangan besar alat laboratorium, that cannot be classified elsewhere, wholesale
alat farmasi, dan alat kedokteran untuk trade in laboratory equipment, pharmaceutical
manusia, perdagangan besar obat farmasi untuk equipment and medical devices for humans,
manusia, perdagangan besar obat tradisional wholesale trade in pharmaceutical drugs for
untuk manusia, perdagangan besar kosmetik untuk humans, wholesale trade traditional medicines for
manusia, dan jasa pengujian laboratorium. humans, wholesale trade in cosmetics for humans,
and laboratory testing services.
Kegiatan usaha Perusahaan saat ini meliputi, The Company current business activities include,
antara lain, produksi, pengembangan, dan/atau among others, the production, development,
perdagangan obat-obatan (farmasi), serta and/or trade of pharmaceuticals, as well as the
perdagangan alat-alat kesehatan dan kosmetik. trade of medical devices and cosmetics.
Perusahaan berdomisili di Jakarta dan pabriknya The Company domiciled in Jakarta and its plant is
berlokasi di Desa Cibodas, Pacet, Cianjur, Jawa located in Cibodas Village, Pacet, Cianjur, West
Barat. Kantor pusat Perusahaan berlokasi di Java. The head office is located at Sinarmas MSIG
Sinarmas MSIG Tower Lantai 12, Jalan Jendral Tower 12 floor, Jalan Jendral Sudirman Kav 21,
Sudirman Kav 21, RT 10/RW 01, Kuningan, Karet, RT 10/RW 01, Kuningan, Karet, Jakarta Selatan
Jakarta Selatan 12920. Perusahaan memulai operasi 12920. The Company started its commercial
komersialnya pada tahun 1977. Pabrik Perusahaan operations since 1977. The Company’s plant located
yang berlokasi di Desa Cibodas, Puncak, Jawa Barat, at Cibodas Village, Puncak, West Java, built in 1995
mulai dibangun pada tahun 1995 dan mulai and started its operations in April 2001.
beroperasi pada bulan April 2001.
Page 12
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/2 Exhibit E/2
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Perusahaan (Lanjutan) a. Company Establishment (Continued)
Entitas induk dan pemegang saham terbesar The Company’s ultimate parent entity and majority
Perseroan pada tanggal 31 Desember 2023 dan shareholders as at 31 December 2023 and
2022 adalah Rejuve Global Investment Pte. Ltd, 2022 is Rejuve Global Investment Pte. Ltd,
Singapura. Singapore.
b. Penawaran Umum Perdana Efek Perusahaan b. The Company’s Initial Public Offering of Shares
Perusahaan telah melakukan perubahan nilai The Company has changed the nominal value
nominal saham dari Rp 1.000.000 per saham menjadi of share from Rp 1,000,000 per share to Rp 100
Rp 100 per saham (stock split) pada tanggal per share (stock split) on 25 April 2001.
25 April 2001. Di samping itu, Perusahaan telah In addition, the Company has offered its shares to
melakukan penawaran umum kepada masyarakat public through the capital market in Indonesia
melalui pasar modal di Indonesia sejumlah totaling 120,000,000 shares with nominal value of
120.000.000 saham dengan nilai nominal Rp 100 per Rp 100 per share at a price of Rp 105 per share, the
saham dengan harga Rp 105 per saham, Company obtained the effective notification
Perusahaan memperoleh pernyataan efektif dari letter from the Chairman of the Capital
Ketua Badan Pengawas Pasar Modal (”Bapepam”) Market Supervisory Agency (“Bapepam”) of
dengan surat No. S-2357/PM/2001 pada tanggal Share Registration No. S-2357/PM/2001 on
27 September 2001. Pada saat yang sama, 27 September 2001. At the same time, the Company
Perusahaan juga telah menerbitkan 60.000.000 has also issued 60,000,000 Series I Warrants covered
Waran Seri I yang menyertai seluruh saham yang all the offered shares with exercise price of
ditawarkan (waran lekat) dengan harga pelaksanaan Rp 125 per share. The exercise period of the
Rp 125 per saham. Jangka waktu pelaksanaan Waran warrants started on 16 April 2002 up to
dilakukan mulai tanggal 16 April 2002 sampai dengan 15 October 2004 with the condition that each holder
tanggal 15 Oktober 2004 dengan ketentuan setiap of two (2) new shares received one (1) Series I
pemegang dua (2) saham baru mendapatkan satu Warrant where in each Series I Warrant entitles its
(1) Waran Seri I dimana setiap satu (1) Waran Seri I holder the right to buy one (1) new share of the
memberikan hak kepada pemegangnya untuk Company. These shares together with the shares of
membeli satu (1) saham baru Perusahaan yang the founder stocks totaling 400,000,000 shares have
dikeluarkan dari portepel. Saham tersebut bersama been listed on the Indonesia Stock Exchange
dengan saham pendiri sejumlah 400.000.000 saham on 16 October 2001. On 21 November 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 Rp 300 per
21 November 2002, Perusahaan telah menerbitkan share. After this issuance of stock dividends, the
dividen saham sejumlah 15.080.000 saham dengan total warrants which has been issued became
harga pasar Rp 300 per saham. Setelah pembagian 61,740,000 warrants with the exercise price of
dividen saham tersebut, jumlah waran yang beredar warrants became Rp 121 per share. No warrants
menjadi 61.740.000 waran dan harga pelaksanaan were exercised until 15 October 2004.
waran menjadi Rp 121 per saham. Tidak ada waran
yang dilaksanakan sampai dengan tanggal
15 Oktober 2004.
Page 13
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/3 Exhibit E/3
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
c. Dewan Komisaris dan Direksi, Komite Audit, dan c. Board of Commissioners and Directors, Audit
Karyawan Committee, and Employees
Susunan Dewan Komisaris dan Direksi Perusahaan The Company’s Board of Commissioners and
pada tanggal 31 Desember 2023 dan 2022 adalah Directors as of 31 December 2023 and 2022 are as
sebagai berikut: follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama : Robby Yulianto Robby Yulianto : President Commissioner
Komisaris Independen : Mohammad Syamsul Arifin Mohammad Syamsul Arifin : Independent Commissioner
Komisaris Independen : Drs. Charles D. Marpaung Drs. Charles D. Marpaung : Independent Commissioner
Komisaris Independen : Maura Linda Sitanggang Maura Linda Sitanggang : Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama : Lee Yan Gwan Lee Yan Gwan : President Director
Direktur : Widjanarko Brotosaputro Widjanarko Brotosaputro : Director
Direktur : Yenfrino Gunadi Yenfrino Gunadi : Director
Direktur : Bedjo Stefanus - : Director
Pada tanggal 31 Desember 2023 dan 2022, anggota As of 31 December 2023 and 2022, the members of
Komite Audit Perusahaan adalah sebagai berikut: the Company’s Audit Committees are as follows:
Ketua : Mohammad Syamsul Arifin : Chairman
Anggota : Dominique Razafindrambinina : Member
Anggota : Ridwan Aksama : Member
Personel manajemen kunci Key management personnel
Personel manajemen kunci Perseroan adalah Key management personnel of the Company are
anggota Dewan Komisaris dan Direksi Perseroan. members of the Boards of Commissioners and
Directors of the Company.
Perusahaan dan entitas anaknya mempunyai 1.193 The Company and its subsidiaries have a total of
dan 1.175 pegawai tetap, masing-masing pada 1,193 and 1,175 permanent employees as of
tanggal 31 Desember 2023 dan 2022 (tidak diaudit). 31 December 2023 and 2022, respectively
(unaudited).
.
Page 14
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/4 Exhibit E/4
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi d. The Company’s Consolidated Subsidiaries
Perusahaan memiliki kepemilikan langsung pada The Company has direct ownership in the following
entitas anak berikut ini: subsidiaries:
Tahun
beroperasi
komersial/
Year of Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Entitas anak/ Jenis Usaha/ Domisili/ commercial Percentage of ownership Total assets (in Rp)
Subsidiary Nature of business Domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct acquisition
PT Holi Pharma Industri kimia dasar organik yang Indonesia/ 1968 99,99% 99,99% 369.146.958.389 370.793.484.262
menghasilkan bahan kimia khusus, industri Indonesia
sabun dan bahan pembersih keperluan
rumah tangga, industri kosmetik untuk
manusia, termasuk pasta gigi, industri
bahan farmasi untuk manusia, industri
produk farmasi untuk manusia, industri
alat kesehatan dalam subgolongan 2101,
industri produk obat tradisional untuk
manusia, industri alat-alat laboratorium
non klinis, farmasi dan kesehatan dari
kaca, industri alat laboratorium klinis dari
kaca, industri peralatan kedokteran dan
kedokteran gigi, perlengkapan orthopaedic
dan prosthetic, perdagangan besar atas
dasar balas jasa (fee) atau kontrak,
perdagangan besar susu dan produk susu,
perdagangan besar makanan dan minuman
lainnya, perdagangan besar obat farmasi
untuk manusia, perdagangan besar obat
tradisional untuk manusia, perdagangan
besar kosmetik untuk manusia,
perdagangan besar bahan farmasi untuk
manusia dan hewan, perdagangan besar
alat laboratorium, alat farmasi dan alat
kedokteran untuk manusia, portal web
dan/atau platform digital dengan tujuan
komersial, jasa pengujian laboratorium,
aktivitas pengepakan, dan aktivitas
pelayanan penunjang kesehatan/
Manufacture of organic basic chemicals
producing specialty chemicals,
manufacture of soaps
and cleaning agents for household use,
manufacture of cosmetics for humans,
including toothpaste, manufacture of
pharmaceutical substances for humans,
manufacture of pharmaceutical products
for humans, manufacture of medical
devices in subclass 2101, manufacture of
medicinal products glass industry for
humans, non-clinical laboratory
equipment, pharmaceutical and health
glass industry, clinical laboratory
equipment industry made of glass,
medical and dental equipment industry,
orthopedic and prosthetic equipment,
wholesale trading on a free or contract
basis, trading wholesale trade in milk
and dairy products, wholesale trade in
food and other beverages, wholesale
trade in pharmaceutical drugs for
humans, wholesale trade in traditional
medicines for humans, wholesale trade
in cosmetics for humans, wholesale trade
in pharmaceutical materials for humans
and animals, wholesale trade in
laboratory equipment, pharmaceutical
equipment and medical devices for
humans, web portals and/or digital
platforms for commercial purposes,
laboratory testing services, packing
activities, and health support service
activities.
Page 15
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/5 Exhibit E/5
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/
Year of Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Entitas anak/ Jenis Usaha/ Domisili/ commercial Percentage of ownership Total assets (in Rp)
Subsidiary Nature of business Domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct acquisition
PT Pyfa Aetheria Indonesia Perdagangan besar atas obat farmasi, Indonesia/ Belum beroperasi/ 99,00% 99,00% 53.557.408 21.869.106
(dahulu/ formerly obat tradisional, kosmetik, alat Indonesia Dormant
PT Pyfa Medika Indonesia) laboratorium, alat farmasi, alat
kedokteran dan pelatihan kerja
industri kreatif/ Wholesale trade in
pharmaceutical drugs, traditional
drugs, cosmetics, laboratory
equipment, pharmaceutical
equipment, medical devices and
company creative industry job
training
PT Pyfa Investama Medika Perdagangan besar atas dasar balas Indonesia/ 2022 99,00% 99,00% 26.273.497.787 26.291.749.028
jasa (fee ) atau kontrak, aktivitas Indonesia
perusahaan holding, aktivitas
akuntansi, pembukuan dan pemeriksa,
aktivitas konsultasi manajemen
lainnya, aktivitas konsultasi bisnis dan
broker bisnis, dan aktivitas penyedia
gabungan jasa administrasi kantor/
Wholesale trading on the basis of
fees or contracts, holding company
activities, accounting, bookkeeping
and auditing activities, other
management consulting activities,
business consulting and business
brokerage activities, and Activites of
Joint Provider of Office
Administration Services
Pyfa Health Singapore Pte. Ltd. Penjualan eceran suplemen kesehatan, Singapura/ Belum beroperasi/ 99,00% 99,00% 3.224.916 28.968.315
penjualan eceran kosmetik dan Singapore Dormant
perlengkapan mandi (termasuk produk
perawatan kulit)/ Retail sale of
health supplements, retail sale of
cosmetics and toiletries (including
skin care products)
Pyfa Australia Pty. Ltd. - Australia/ Belum beroperasi/ 100,00% - 9.681.718 -
Australia Dormant
PT Mega Inter Distrindo*) Perdagangan besar obat farmasi untuk Indonesia/ 2023 - 99,00% - 16.790.906
*)dilepas pada 28 Desember manusia, perdagangan besar obat Indonesia
2023/ disposed on 28 December tradisional untuk manusia,
2023 perdagangan besar kosmetik untuk
manusia, perdagangan besar bahan
farmasi untuk manusia dan hewan,
perdagangan besar alat laboratorium,
alat farmasi dan alat kedokteran
untuk manusia, perdagangan besar
susu dan produk susu, perdagangan
besar gula, coklat dan kembang gula,
perdagangan besar produk roti, dan
perdagangan besar minuman non
alkohol bukan susu/ wholesale trade
in pharmaceutical drugs for humans,
trade in traditional medicines for
humans, wholesale trade in
cosmetics for humans, wholesale
trade in pharmaceutical ingredients
for humans and animals, wholesale
trade in laboratory equipment,
pharmaceutical equipment and
medical devices for humans, trade in
milk and dairy products, wholesale
trade wholesale of sugar, chocolate
and confectionery, wholesale of
bakery products, and wholesale of
non-dairy non-alcoholic beverages
Page 16
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/6 Exhibit E/6
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/
Year of Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Entitas anak/ Jenis Usaha/ Domisili/ commercial Percentage of ownership Total assets (in Rp)
Subsidiary Nature of business Domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct acquisition
PT Pyfa Sehat Indonesia Portal web dan/atau platform digital Indonesia/ Belum beroperasi/ 99,00% 99,00% 44.616.295.201 45.120.647.254
dengan tujuan komersial, perdagangan Indonesia Dormant
eceran barang dan obat farmasi untuk
manusia di apotik, perdagangan
eceran barang dan obat farmasi untuk
manusia bukan di apotik, perdagangan
eceran obat tradisional untuk manusia,
perdagangan eceran kosmetik untuk
manusia, perdagangan eceran alat
laboratorium, alat farmasi dan alat
kesehatan untuk manusia,
perdagangan eceran khusus barang
dan obat farmasi, alat kedokteran,
parfum dan kosmetik
lainnya,perdagangan eceran melalui
media untuk komiditi makanan,
minuman, tembakau, kimia, farmasi,
kosmetik, dan alat laboratorium,
perdagangan eceran melalui media
untuk berbagai macam barang lainnya,
aktivitas pengepakan, dan aktivitas
konsultasi manajemen lainnya/ Web
portal and/or digital platform with
commercial purposes, retail trade in
pharmaceutical goods and medicines
for humans in pharmacies, retail
trade in pharmaceutical goods and
medicines for humans not in
pharmacies, retail trade in
traditional medicines for humans,
retail trade specifically for
pharmaceutical goods and medicines,
medical devices, perfumes and other
cosmetics, retail trade through media
for food, beverage, tobacco,
chemical, pharmaceutical, cosmetic
and laboratory equipment
commodities, retail trade through
media for various other goods,
packing activities, and other
management consulting activities
Page 17
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/7 Exhibit E/7
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/
Year of Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Entitas anak/ Jenis Usaha/ Domisili/ commercial Percentage of ownership Total assets (in Rp)
Subsidiary Nature of business Domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct acquisition
PT Ethica Industri Farmasi Industri produk farmasi untuk Indonesia/ 1946 99,99% 99,99% 518.563.598.403 517.513.134.782
manusia, industri alat kesehatan Indonesia
dalam subgolongan 2101, industri
kimia dasar organic yang
menghasilkan bahan kimia khusus,
industri kosmetik untuk manusia
termasuk pasta gigi, industri peralatan
kedokteran dan kedokteran gigi,
perlengkapan orthopedic dan
prosthetic, industri sabun dan bahan
pembersih keperluan rumah tangga,
industri bahan farmasi untuk manusia,
industri produk obat tradisional untuk
manusia, industri alat-alat
laboratorium non klinis, farmasi dan
kesehatan dari kaca, industri alat
laboratorium klinis dari kaca,
perdagangan besar alat laboratorium,
alat farmasi, dan kedokteran untuk
manusia, perdagangan besar bahan
farmasi untuk manusia dan hewan,
perdagangan besar obat farmasi untuk
manusia, perdagangan besar obat
tradisional untuk manusia,
perdagangan besar kosmetik untuk
manusia, perdagangan besar makanan
dan minuman lainnya, perdagangan
besar susu dan produk susu,
perdagangan besar atas dasar balas
jasa atau kontrak, aktivitas
pengepakan,
aktivitas pelayanan penunjang
kesehatan, jasa pengujian
laboratorium, portal web dan/atau
platform digital dengan tujuan
komersial/
Manufacture of pharmaceutical
products for humans, industry of
medical devices in subgroup 2101,
industry of basic organic chemicals
that produce special chemicals,
cosmetics industry for humans
including toothpaste, medical and
dental equipment industry,
orthopedic and prosthetic equipment,
soap and cleaning agent industry
households, pharmaceutical material
industry for humans, traditional
medicine product industry for
humans, non-clinical laboratory
equipment industry, pharmacy and
health made of glass,
Page 18
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/8 Exhibit E/8
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/
Year of Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Entitas anak/ Jenis Usaha/ Domisili/ commercial Percentage of ownership Total assets (in Rp)
Subsidiary Nature of business Domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct acquisition
PT Ethica Industri Farmasi
industry of clinical laboratory
(Lanjutan/ Continued)
equipment made of glass, wholesale
trade of laboratory equipment,
pharmaceutical equipment, and
medicine for humans, wholesale
trade in pharmaceutical substances
for humans and animals, wholesale
trade in pharmaceutical drugs for
humans, wholesale trade in
traditional medicines for humans,
wholesale trade in food and other
beverages, wholesale trade in milk
and dairy products, wholesale trade
on the basis of remuneration or
contracts, packing activities, health
support service activities, laboratory
testing services, web portals and/or
digital platforms for commercial
purposes
PYFA Health Singapore Pte. Ltd. (“PHSG”) PYFA Health Singapore Pte. Ltd. (“PHSG”)
PHSG didirikan berdasarkan hukum negara PHSG was established under the laws of Singapore
Singapura pada tanggal 4 Agustus 2020 on 4 August 2020 under the number UEN
dengan nomor UEN 202022701K sesuai dengan 2020222701K in accordance with the Certificate
Sertifikat Pendirian yang diterbitkan oleh of Establishment issued by the Accounting
Accounting and Corporate Regulatory Authority and Corporate Regulatory Authority ("ACRA")
(“ACRA”) No. ACRA201015179404 tanggal No. ACRA201015179404 dated 15 October 2020.
15 Oktober 2020. PHSG telah mengalami perubahan PHSG has undergone a change in business activities
atas kegiatan usaha menjadi perdagangan eceran to retail trade in health supplements as well as
suplemen kesehatan serta kosmetik dan peralatan cosmetics and toiletries (including skin care
mandi (termasuk produk perawatan kulit) products) based on the BizFile document regarding
berdasarkan dokumen BizFile tentang Change in Change in Company Information on 12 April 2022 and
Company Information pada tanggal 12 April 2022 a change of address based on the BizFile document
dan perubahan alamat berdasarkan dokumen BizFile regarding Change in Registered Office Address on
tentang Change in Registered Office Address pada 30 January 2023, all of which were
tanggal 30 Januari 2023, yang seluruh dokumen published by ACRA.
tersebut diterbitkan oleh ACRA.
PT Pyfa Sehat Indonesia (“PSI”) PT Pyfa Sehat Indonesia (“PSI”)
PSI didirikan berdasarkan Akta Notaris Nomor 04 PSI was established based on Notary Deed
tanggal 22 Maret 2021 yang dibuat oleh Mudita No. 04 dated 22 March 2021 made by Mudita
Chitta Odang, S.H., M.Kn., notaris di Kabupaten Chitta Odang, S.H., M.Kn., notary in Bekasi Regency.
Bekasi. Akta pendirian tersebut telah mendapat The Deed of Establishment has received
pengesahan dari menteri Hukum dan Hak Asasi approval from the Minister of Law and Human
Manusia Republik Indonesia dalam Surat Keputusan Rights of the Republic of Indonesia in Decree
No.AHU-0020056.AH.01.01.TAHUN 2021 tanggal No. AHU-0020056. AH.01.01.TAHUN 2021 dated
22 Maret 2021. 22 March 2021.
Page 19
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/9 Exhibit E/9
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
PT Pyfa Sehat Indonesia (“PSI”) (Lanjutan) PT Pyfa Sehat Indonesia (“PSI”) (Continued)
Anggaran PSI telah mengalami mengalami PSI article has been changes based on Notarial
perubahan berdasarkan Akta Notaris nomor 12 Deed number 12 dated 25 February 2022
tanggal 25 Februari 2022 dibuat dihadapan Mudita made before Mudita Chitta Odang S.H., M.Kn.,
Chitta Odang S.H., M.Kn., notaris di Kabupaten notary in Bekasi Regency as approved by the
Bekasi sebagaimana yang telah disetujui oleh Minister of Law and Human Rights of the
Menteri Hukum dan Hak Asasi Manusia Republik Republic of Indonesia based on a Decree
Indonesia berdasarkan Surat Keputusan No. AHU-0015050.AH.01.02.TAHUN 2022, dated
No. AHU-0015050.AH.01.02.TAHUN 2022, tanggal 2 March 2022.
2 Maret 2022.
Pyfa Australia Pty Ltd (“PAPL”) Pyfa Australia Pty Ltd (“PAPL”)
PAPL didirikan berdasarkan hukum negara Australia PAPL was established under the laws of Australia on
pada tanggal 1 November 2023, terdaftar dengan 1 November 2023, registered with ACN Number
Nomor ACN 672617588 berdasarkan Undang-Undang 672617588 under the Corporations Act 2001 issued
Korporasi tahun 2001 yang dikeluarkan oleh by the Australian Securities & Investments
Australian Securities & Investments Commission dan Commission and registered in Victoria. PAPL has its
di daftarkan di Victoria. PAPL berkedudukan di address at South Tower, Collins Street, Melbourne,
South Tower, Collins Street, Melbourne, Australia Australia, share capital amounting to AU$2 with
dengan nilai saham sebesar AU$2 dan persentase fully ownership 100%. As of the independent
pemilikan 100%. Sampai dengan tanggal laporan auditor's date, PAPL have not start its commercial
auditor independen, PAPL belum beroperasi operations.
komersial.
PT Pyfa Investama Medika (“PIM”) PT Pyfa Investama Medika (“PIM”)
PIM didirikan berdasarkan Akta Notaris Nomor 06 PIM was established based on Notary Deed No. 06
tanggal 23 Maret 2021 yang dibuat oleh Mudita dated 23 March 2021 made by Mudita Chitta
Chitta Odang, S.H., M.Kn., notaris di Kabupaten Odang, S.H., M.Kn., notary in Bekasi Regency.
Bekasi. Akta pendirian tersebut telah mendapat The deed of Establishment has received approval
pengesahan dari Menteri Hukum dan Hak Asasi from the Minister of Law and Human
Manusia Republik Indonesia dalam Surat Keputusan Rights of the Republic of Indonesia in Decree
No. AHU-0020406.AH.01.01.TAHUN 2021 tanggal No. AHU-0020406. AH.01.01.TAHUN 2021 dated
23 Maret 2021. 23 March 2021.
PT Pyfa Aetheria Indonesia (“PAI”) PT Pyfa Aetheria Indonesia (“PAI”)
(dahulu PT Pyfa Medika Indonesia) (formerly PT Pyfa Medika Indonesia)
PAI didirikan berdasarkan Akta Notaris Nomor 07, PAI was established based on Notarial Deed No. 07,
tanggal 23 Maret 2021 yang dibuat oleh Mudita dated 23 March 2021 made before Mudita Chitta
Chitta Odang, S.H., M.Kn., notaris di Kabupaten Odang, S.H., M.Kn., notary in Bekasi Regency which
Bekasi yang telah mendapatkan pengesahan has been approved the Minister of Law and Human
dari Menteri Hukum dan Hak Asasi Manusia Rights of the Republic of Indonesia based on Decree
Republik Indonesia dalam Surat Keputusan No. No. AHU-0020407.AH.01.01.TAHUN 2021 under the
AHU-0020407.AH.01.01.TAHUN 2021 dengan nama name PT Pyfa Medika Indonesia (“PMI”) and has been
PT Pyfa Medika Indonesia (“PMI”) dan telah diubah changed to PT Pyfa Aetheria Indonesia (“PAI”) based
menjadi PT Pyfa Aetheria Indonesia (“PAI”) on the Deed of Shareholders Resolution in lieu of
berdasarkan Akta Pernyataan Keputusan Pemegang PMI Extraordinary General Meeting of Shareholders
Saham Sebagai Pengganti Rapat Umum Number 04 dated 21 November 2023 made before
Pemegang Saham Luar Biasa PMI Nomor 04 tanggal Mudita Chitta Odang S.H., M.Kn., notary in Bekasi
21 November 2023 dibuat dihadapan Mudita Chitta Regency which has been approved by the Minister of
Odang S.H., M.Kn., notaris di Kabupaten Bekasi yang Law and Human Rights of the Republic of Indonesia
telah disetujui oleh Menteri Hukum dan Hak Asasi based on Decree No. AHU-0072187.AH.01.02.TAHUN
Manusia Republik Indonesia berdasarkan Surat 2023, dated 22 November 2023 regarding the
Keputusan No. AHU-0072187.AH.01.02.TAHUN 2023, amendment to Article 1 and Article 3 of the
tanggal 22 November 2023 mengenai perubahan Company’s Articles of Association.
Pasal 1 dan Pasal 3 Anggaran Dasar Perseroan.
Page 20
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/10 Exhibit E/10
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
PT Holi Pharma (“Holi”) PT Holi Pharma (“Holi”)
PT Holi Pharma didirikan dengan nama PT Ndaholi PT Holi Pharma was established under the name
sebagaimana termaktub dalam akta pendirian PT Ndaholi as stated in the deed of establishment
No. 1 tanggal 1 Maret 1968 yang dibuat di hadapan No. 1 dated 1 March 1968 made before Koswara,
Koswara, notaris di Bandung dan telah mendapatkan Notary in Bandung and has been approved by the
pengesahan dari Menteri Kehakiman Republik Minister of Justice of the Republic of Indonesia
Indonesia berdasarkan Surat Keputusan based on Decree No. Y.A.5/282/7, dated
No. Y.A.5/282/7, tanggal 19 Agustus 1974. 19 August 1974. The latest amendment based on
Perubahan berdasarkan Akta Notaris No. 53 Notarial Deed No. 53 dated 23 May 2023 made
tertanggal 23 Mei 2023 oleh Mutiara Rachmalia before Mutiara Rachmalia Celica, S.H., M.Kn., in
Celica, S.H., M.Kn., pengganti dari R. Tendy replacement of R. Tendy Suwarman, S.H.,
Suwarman, S.H., sehubungan dengan perubahan regarding to the amendment of Article 12
Pasal 12 tentang Tugas dan Wewenang Direksi dalam about Duties and Authorities of the Board of
Anggaran Dasar perseroan. Perubahan ini telah Directors in the company’s Article of Association.
mendapat persetujuan oleh Menteri Hukum dan Hak This amendment was approved by the
Asasi Manusia Republik Indonesia dengan Surat Ministry of Law and Human Rights of the
Keputusan No. AHU-AH.01.09-0124588 tanggal Republic Indonesia in its Decision Letter
6 Juni 2023. No. AHU-AH.01.09-0124588 dated 6 June 2023.
Akuisisi Entitas Anak Acquisition of Subsidiary
PT Ethica Industri Farmasi (“Ethica”) PT Ethica Industri Farmasi (“Ethica”)
Pada tanggal 29 Juli 2022, Perusahaan dan On 29 July 2022, the Company and PSI as a
PSI sebagai entitas anak, melakukan akuisisi atas subsidiary, acquired 100% equity interests in Ethica
100% saham Ethica dari pemilik sebelumnya, from the previous owners, Fresenius Kabi
Fresenius Kabi Deutschland GmbH dan Fresenius Deutschland GmbH and Fresenius Kabi AG,
Kabi AG, dengan melakukan pembayaran sebesar with consideration payment amounting to
Rp 163.456.929.695. Rp 163,456,929,695.
Jumlah/ Amount
Jumlah aset neto yang dapat diidentifikasi
pada nilai wajar 225.975.448.326 Total identifiable net assets at fair value
Goodwill negatif ( 62.518.518.631) Negative goodwill
Jumlah nilai perolehan yang dibayar 163.456.929.695 Total consideration paid
Saldo kas yang diterima dari akuisisi ( 10.438.861.298) Cash received on acquisition
Arus kas masuk neto dari akuisisi entitas anak 153.018.068.397 Net inflow cash on the acquisition of a subsidiary
Page 21
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/11 Exhibit E/11
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Akuisisi Entitas Anak (Lanjutan) Acquisition of Subsidiary (Continued)
PT Ethica Industri Farmasi (“Ethica”) (Lanjutan) PT Ethica Industri Farmasi (“Ethica”) (Continued)
Berdasarkan estimasi nilai wajar dan aset tetap Based on estimated fair value of identifiable
teridentifikasi diperoleh goodwill negatif fixed assets acquired resulted negative goodwill
(keuntungan dari pembelian dengan diskonto) yang (gain on bargain purchase) at the date of
timbul dari akuisisi dan dicatat pada laporan laba acquisition and was recorded in the consolidated
rugi konsolidasian adalah sebagai berikut: statement profit or loss as follows:
Jumlah/ Amount
Imbalan yang secara efektif dialihkan atas perolehan investasi Ethica 163.456.929.695 Benefit that effectively transferred from acquisition Ethica
Aset neto Ethica ( 225.975.448.326) Net assets of Ethica
Keuntungan dari pembelian dengan diskon (Goodwill negatif) ( 62.518.518.631) Gain on bargain purchase (Negative goodwill)
Ethica didirikan pada tahun 1946 dengan nama Ethica was established in 1946 under the name
Naamlooze Vennootschap Ethica Handel of Naamlooze Vennootschap Ethica Handel
Maatschappij. Anggaran Dasar Ethica telah Maatschappij. The Articles of Association of Ethica
mengalami beberapa kali perubahan. Anggaran has been amended several times. Ethica’s Articles
dasar Ethica mengalami perubahan terakhir of Association have been changes based on Notarial
berdasarkan Akta Notaris No. 171 tertanggal Deed No. 171 dated 25 May 2023 of Jimmy Tanal,
25 Mei 2023 oleh Jimmy Tanal, S.H., M.Kn, notaris S.H., M.Kn, notary in Jakarta, regarding to the
di Jakarta, sehubungan dengan: (i) Pasal 1 tentang changes of: (i) Article 1 about The Name and
Nama dan Tempat Kedudukan; (ii) Pasal 4 tentang Domicile; (ii) Article 4 about Capital; (iii) Article 5
Modal; (iii) Pasal 5 tentang Saham; (iv) Pasal 7 about Shares; (iv) Article 7 about Transfer of
tentang Pemindahan Hak atas Saham; dan (v) Pasal Shares; and (v) Article 12 about Duties and
12 tentang Tugas dan Wewenang Direksi. Perubahan Authorities of the board of Directors. This
ini telah mendapat persetujuan oleh Menteri Hukum amendment was approved by the Ministry of Law
dan Hak Asasi Manusia Republik Indonesia dengan and Human Rights of the Republic Indonesia in its
Surat Keputusan No. AHU-0100314.AH.01.11.TAHUN Decision Letter No. AHU-0100314.AH.01.11 TAHUN
2023 tanggal 31 Mei 2023. 2023 dated 31 May 2023.
Perusahaan telah melakukan penilaian nilai wajar The Company has performed an assessent of the
aset Ethica yang diakuisisi, nilai wajar pada fair value of assets of acquired entity Ethica as
30 Juli 2022 (periode terdekat dengan at 30 July 2022 (the close period from acquisition
tanggal akuisisi) adalah sebesar Rp 213.197.722.849 date), which identified amounting to
berdasarkan penilaian yang dilakukan Rp 213,197,722,849 performed by Public Appraisal
oleh Kantor Jasa Penilai Publik Dasa’at Office Dasa’at Yudistira and Rekan in their report
Yudistira dan Rekan dalam laporannya No. 00146/2.0041-00/BS/04/0384/1/XI/2023 dated
No. 00146/2.0041-00/BS/04/0384/1/XI/2023 30 November 2023.
tanggal 30 November 2023.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
Laporan keuangan konsolidasian telah disajikan sesuai The consolidated financial statements have been
dengan Standar Akuntansi Keuangan di Indonesia prepared in accordance with Indonesian Financial
(“SAK”), dan peraturan Nomor VIII.G.7 tentang Accounting Standards (“SAK”) and regulation
“Penyajian dan Pengungkapan Laporan Keuangan Number VIII.G.7 on the “Presentations and Disclosures
Emiten atau Perusahaan Publik” yang diterbitkan oleh of Financial Statements of Listed Entity” issued by OJK.
OJK.
Laporan keuangan konsolidasian Perusahaan dan entitas The consolidated financial statements of the Company
anaknya disetujui Direksi untuk diterbitkan pada tanggal and its subsidiaries were authorized by the Directors for
28 Februari 2024. issued on 28 February 2024.
Page 22
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/12 Exhibit E/12
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Lanjutan) (Continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for
laporan arus kas konsolidasian, disusun berdasarkan the consolidated statement of cash flows, have been
konsep harga perolehan dan dasar akrual, kecuali prepared under historical cost concept and accrual
untuk beberapa akun tertentu yang diukur basis, except for certain accounts which are
berdasarkan pengukuran sebagaimana diuraikan measured on the bases described in the related
dalam kebijakan akuntansi masing-masing akun accounting policies of each account.
tersebut.
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flows have been
menggunakan metode langsung dengan prepared based on the direct method by classifying
mengklasifikasikan arus kas sebagai aktivitas the cash flows on the basis of operating, investing
operasi, investasi dan pendanaan. and financing activities.
Transaksi-transaksi yang termasuk dalam laporan Items included in the consolidated financial
keuangan konsolidasian pada tiap entitas diukur statements of each entities are measured using the
dengan mata uang lingkungan ekonomi utama di currency of primary economic environment in which
mana entitas beroperasi (mata uang fungsional). the entity operates (the functional currency).
Laporan keuangan konsolidasian disajikan dalam The consolidated financial statements are
Rupiah, yang merupakan mata uang fungsional dan presented in Rupiah, which is the Company
penyajian Perusahaan. functional and presentation currency.
Perubahan atas Pernyataan Standar Akuntansi Changes to Statements of Financial Accounting
Keuangan (“PSAK”) dan Interpretasi Standar Standards (“PSAK”) and Interpretations Financial
Keuangan Baru (“ISAK”) Accounting Standards (“ISAK”)
Penerapan dari perubahan standar akuntansi yang The implementation of the following standards and
berlaku efektif sejak tanggal 1 Januari 2023, dan interpretations which effective for periods
relevan bagi Perusahaan dan entitas anaknya namun beginning on or after 1 January 2023 and relevant
tidak memiliki dampak yang signifikan atas for Company and its subsidiary but did not result in
kebijakan akuntansi Perusahaan dan entitas substantial changes to the Company and its
anaknya, sebagai berikut: subsidiaries’s accounting policies are as follows:
- Amandemen PSAK 1: “Penyajian Laporan - Amendment to PSAK 1: "Presentation
Keuangan: Klasifikasi Liabilitas sebagai Jangka of Financial Statements: Classification of
Pendek atau Jangka Panjang”; a Liability as current and non-current";
- Amandemen PSAK 1: “Penyajian Laporan - Amendment to PSAK 1: "Presentation of Financial
Keuangan: Pengungkapan Kebijakan Akuntansi”; Statements: Disclosure of accounting policies";
- Amandemen PSAK 16: “Aset Tetap: Hasil sebelum - Amendment to PSAK 16: "Fixed Assets: Proceeds
Penggunaan yang Diintensikan”; before Intended Use”;
- Amandemen PSAK 25: “Kebijakan Akuntansi, - Amendment to PSAK 25: "Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan: Changes in Accounting Estimates, and Errors:
Definisi Estimasi Akuntansi”; Definition of Accounting Estimates";
- Amandemen PSAK 46: “Pajak Penghasilan: Pajak - Amendment to PSAK 46: "Income Tax: Deferred Tax
Tangguhan terkait Aset dan Liabilitas yang Assets and Liabilities arising from a Single
Timbul dari Transaksi Tunggal”. Transaction".
b. Prinsip-prinsip Konsolidasi b. Principles of Consolidation
Laporan keuangan konsolidasian menggabungkan The consolidated financial statements incorporate
laporan keuangan Perusahaan dan entitas yang the financial statements of the Company and its
dikendalikan oleh Perusahaan dan entitas anaknya. entities controlled by the Company and its
Pengendalian dianggap ada apabila Perusahaan subsidiaries. Control is achieved where the Company
mempunyai hak untuk mengatur kebijakan keuangan has the power to govern the financial and operating
dan operasional suatu entitas untuk memperoleh policies of an entity so as to obtain benefits from its
manfaat dari aktivitasnya. activities.
Page 23
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/13 Exhibit E/13
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Lanjutan) (Continued)
b. Prinsip-prinsip Konsolidasi (Lanjutan) b. Principles of Consolidation (Continued)
Perusahaan juga menilai keberadaan pengendalian The Company also assesses existence of control
ketika Perusahaan tidak memiliki hak suara where it does not have majority voting power but is
mayoritas namun dapat mengatur kebijakan able to govern the financial and operating policies
keuangan dan operasional secara de-facto. by virtue of de-facto control. Control is achieved
Pengendalian dimiliki Ketika Perusahaan memiliki when the Company a power to expose or has rights
kekuasaan, terekspos atau memiliki hak atas imbal to variable returns from its involvement with entity
hasil variabel dari keterlibatannya dengan entitas and has the ability to affect those returns.
dan memiliki kemampuan untuk mempengaruhi Subsidiaries are fully consolidated from the date on
imbal hasil tersebut. Entitas anak dikonsolidasikan which control is transferred to the Company are
secara penuh sejak tanggal pengendalian dialihkan consolidated from the date on which the control
kepada Perusahaan dan tidak dikonsolidiasikan sejak ceases.
tanggal Perusahaan kehilangan pengendalian.
Kombinasi bisnis dihitung dengan menggunakan Business combinations are accounted using the
metode akuisisi pada tanggal akuisisi, yaitu tanggal acquisition method as at the acquisition date, which
pengendalian beralih kepada Entitas. Biaya is the date on which control is transferred to the
perolehan termasuk nilai wajar imbalan kontinjensi Entity. The cost of an acquisition includes the fair
pada tanggal akuisisi. Biaya terkait akusisi value of any contingent consideration at the
dibebankan ketika terjadi. Aset, liabilitas dan acquisition date. Acquisition-related costs are
liabilitas kontinjensi dalam suatu kombinasi expensed as incurred. Assets, liabilities and
bisnis diukur pada awalnya sebesar nilai wajar contingent liabilities assumed in a business
pada tanggal akuisisi. Untuk setiap akuisisi, combination are measured initially at their fair
Perusahaan dan entitas anaknya mengakui value at the acquisition date. On an acquisition-by-
kepentingan non-pengendali pada pihak yang acquisition basis, the Company recognizes any non-
diakuisisi baik sebesar nilai wajar atau sebagian controlling interest in the acquire either at fair
proporsional kepentingan non-pengendali atas value or at non-controlling interest’s proportionate
aset neto pihak yang diakuisisi. share of the acquiree’s net assets.
Imbalan yang dialihkan tidak termasuk jumlah yang The consideration transferred does not include
terkait dengan penyelesaian pada hubungan yang amounts related to the settlement of pre-existing
sebelumnya ada. Jumlah tersebut, umumnya diakui relationships. Such amounts are generally
di dalam laporan laba rugi dan penghasilan recognized in profit or loss and other comprehensive
komprehensif lain. income.
Semua imbalan kontinjensi diakui pada nilai wajar Any contingent consideration payable is recognized
pada saat tanggal akuisisi. Apabila imbalan at fair value at the acquisition date. If the
kontinjensi diklasifikasikan sebagai ekuitas, maka contingent consideration is classified as equity, it is
hal tersebut tidak diukur kembali dan not re-measured and settlement is accounted for
penyelesaiannya dicatat di dalam ekuitas. Selain itu, within equity. Otherwise, subsequent changes to
perubahan berikutnya terhadap nilai wajar imbalan the fair value of the contingent consideration are
kontinjensi diakui di laporan laba rugi dan recognized in profit or loss and other comprehensive
penghasilan komprehensif lain. income.
Entitas anak Subsidiaries
Laporan keuangan entitas anak dimasukkan ke dalam The financial statements of subsidiaries are
laporan keuangan konsolidasian sejak tanggal included in the consolidated financial statements
pengendalian dimulai sampai dengan tanggal from the date that control commences until
pengendalian dihentikan. Kebijakan akuntansi the date that control ceases. The accounting
entitas anak diubah apabila dipandang perlu untuk policies of subsidiaries have been changed when
menyelaraskan kebijakan akuntansi yang diadopsi necessary to align them with the policies adopted by
oleh Entitas. the Entity.
Page 24
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/14 Exhibit E/14
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Lanjutan) (Continued)
c. Transaksi dengan Pihak Berelasi (Lanjutan) c. Transactions with Related Party (Continued)
Pihak berelasi adalah orang atau entitas yang terkait A related party represents a person or an entity who
dengan entitas pelapor: is related to the reporting entity:
(a) Orang atau anggota keluarga terdekat (a) A person or a close member of the person’s
mempunyai relasi dengan entitas pelapor jika family is related to a reporting entity if that
orang tersebut: person:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the
bersama atas entitas pelapor; reporting entity;
(ii) memiliki pengaruh signifikan atas entitas (ii) has significant influence over the
pelapor; atau reporting entity; or
(iii) personel manajemen kunci entitas pelapor (iii) is a member of the key management
atau entitas induk entitas pelapor. personnel of the reporting entity or of a
parent of the reporting entity.
(b) Suatu entitas berelasi dengan entitas pelapor (b) An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
(i) entitas dan entitas pelapor adalah anggota (i) the entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same Group (which means
entitas induk, entitas anak, dan entitas that each parent, subsidiaries and fellow
anak berikutnya terkait dengan entitas subsidiaries is related to the others).
lain).
(ii) satu entitas adalah entitas asosiasi atau (ii) one entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or joint
entitas asosiasi atau ventura bersama yang venture of a member of a group of which
merupakan anggota suatu kelompok usaha, the other entity is a member).
yang mana entitas lain tersebut adalah
anggotanya).
(iii) kedua entitas tersebut adalah ventura (iii) both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
(iv) satu entitas adalah ventura bersama dari (iv) one entity is a joint venture of a third
entitas ketiga dan entitas yang lain adalah entity and the other entity is an associate
entitas asosiasi dari entitas ketiga. of the third entity.
(v) entitas tersebut adalah suatu program (v) the entity is a post-employment benefit
imbalan pasca-kerja untuk imbalan kerja plan for the benefit of employees of either
dari salah satu entitas pelapor atau entitas the reporting entity or an entity related
yang terkait dengan entitas pelapor. Jika to the reporting entity. If the reporting
entitas pelapor adalah entitas yang entity is itself such a plan, the sponsoring
menyelenggarakan program tersebut, employers are also related to the
maka entitas sponsor juga berelasi dengan reporting entity.
entitas pelapor.
(vi) entitas yang dikendalikan atau (vi) the entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a).
diidentifikasi dalam huruf (a).
(vii) orang yang diidentifikasi dalam huruf (a)(i) (vii) a person identified in (a)(i) has significant
memiliki pengaruh signifikan atas entitas influence over the entity or is a member
atau personel manajemen kunci entitas of the key management personnel of the
(atau entitas induk dari entitas). entity (or of a parent of the entity).
(viii) Entitas atau anggota dari kelompok yang (viii) The entity, or any member of the group of
mana entitas merupakan bagian dari which it is a part, provides key
kelompok tersebut menyediakan jasa management personal services to the
personal manajemen kunci kepada entitas reporting entity or to the parent of the
pelapor atau kepada entitas induk dari reporting entity.
entitas pelapor.
Page 25
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/15 Exhibit E/15
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Lanjutan) (Continued)
d. Kas dan Setara Kas d. Cash and cash equivalents
Kas dan setara kas terdiri dari kas dan bank Cash and cash equivalents consists of all
(rekening giro) yang tidak dijaminkan dan unrestricted cash on hand and in banks (giro
tidak dibatasi dalam penggunaannya. Kas dan setara account) and not pledged as collateral to loans. Cash
kas juga termasuk semua investasi yang jatuh tempo and cash equivalents also consists of all investments
dalam waktu tiga (3) bulan atau kurang sejak tanggal with maturities of three (3) months or less from the
penempatannya. date of placement.
e. Transaksi dan Penjabaran Mata Uang Asing e. Foreign Currency Transaction and Translations
Transaksi-transaksi dalam mata uang asing Transactions denominated in foreign currencies are
dijabarkan ke dalam Rupiah dengan menggunakan translated into Rupiah at the exchange rates
kurs yang berlaku pada tanggal transaksi. Pada prevailing at the date of the transaction. At the
tanggal pelaporan, aset dan liabilitas moneter dalam reporting date, monetary assets and liabilities
mata uang asing dijabarkan ke dalam Rupiah dengan denominated in foreign currencies are translate into
menggunakan kurs yang berlaku pada tanggal Rupiah using the exchange rates prevailing at the
laporan posisi keuangan konsolidasian. consolidated statements of financial position date.
Keuntungan dan kerugian selisih kurs yang timbul Exchange gains and losses arising from transactions
dari transaksi dalam mata uang asing dan dari in foreign currencies and from the translation of
penjabaran aset dan liabilitas moneter dalam mata foreign currency monetary assets and liabilities are
uang asing diakui pada laporan laba rugi recognized in the current year consolidated
konsolidasian tahun berjalan. statement of profit and loss.
Kurs yang digunakan untuk menjabarkan aset dan The exchange rates used to translate the monetary
liabilitas moneter dalam mata uang asing pada assets and liabilities denominated in foreign
tanggal 31 Desember 2023 dan 2022 adalah sebagai currencies as of 31 December 2023 and 2022 are as
berikut: follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Dolar Amerika Serikat (USD) 15.416,00 15.731,00 United States Dollar (USD)
Euro Uni Eropa (EUR) 17.139,52 16.712,63 European Euro (EUR)
Dolar Singapura (SGD) 11.711,64 11.659,08 Singapore Dollar (SGD)
f. Piutang Usaha f. Trade Receivables
Piutang usaha pada awalnya diakui sebesar nilai Trade receivables are recognized initially at fair
wajar dan selanjutnya diukur pada biaya perolehan value and subsequently measured at amortized cost
diamortisasi dengan menggunakan metode suku using the effective interest rate method, except
bunga efektif, kecuali efek diskontonya tidak where the effect of discounting would be
material, setelah dikurangi cadangan kerugian immaterial, less allowance for impairment.
penurunan nilai.
Manajemen membentuk akun penyisihan kerugian Management established an allowance account for
penurunan nilai dengan menelaah saldo piutang impairment by reviewing receivables balances
secara individual pada saat terdapat bukti objektif individually when there is objective evidence
bahwa saldo piutang tidak dapat ditagih. Ketika that the outstanding amounts may not be collected.
piutang yang rugi penurunan nilainya telah diakui, When receivable for which an impairment
tidak dapat ditagih pada periode selanjutnya, allowances had been recognized becomes
maka piutang tersebut dihapusbukukan dengan uncollectible in an subsequent period, it is written-
mengurangi akun penyisihan. Piutang yang diketahui off againts the allowance account. Receivable which
tidak tertagih, dihapuskan dengan secara langsung are known to be uncollectible are written-off by
mengurangi nilai tercatatnya. reducing the carrying amount directly.
Page 26
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/16 Exhibit E/16
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
g. Beban Dibayar Dimuka g. Prepaid Expenses
Beban dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan menggunakan beneficial periods using the straight-line method.
metode garis lurus.
h. Persediaan h. Inventories
Nilai awal persediaan diakui sebesar biaya Inventories are initially recognized at cost, and
perolehan, dan selanjutnya ditentukan sebesar nilai subsequently at the lower of cost and net realizable
terendah antara biaya perolehan atau nilai realisasi value. Cost is determined using the weighted-
bersih. Biaya perolehan ditentukan dengan metode average method. Cost comprises all costs of
rata-rata tertimbang. Biaya perolehan terdiri dari purchase, and other costs incurred in bringing the
biaya pembelian, dan biaya-biaya lain yang timbul inventories to their present location and condition.
sampai persediaan berada dalam kondisi dan lokasi
saat ini.
Nilai realisasi bersih adalah taksiran harga jual Net realizable value is the estimated sales price in
dalam kegiatan usaha normal setelah dikurangi the ordinary course of business, less estimated costs
dengan taksiran biaya penyelesaian dan taksiran of completion and costs necessary to make the sale.
biaya yang diperlukan untuk penjualan.
Cadangan kerugian penurunan nilai untuk persediaan Allowance for impairment losses of obsolete and
usang dan yang perputarannya lambat ditentukan slow moving inventory is determined on the basis of
berdasarkan hasil penelaahan berkala kondisi fisik estimated periodic reviews of the physical
persediaan. conditions of the inventories.
i. Aset Tetap i. Property, Plant and Equipment
Aset tetap, kecuali tanah, dinyatakan berdasarkan Property, plant and equipment, except land, are
biaya perolehan, tetapi tidak termasuk biaya stated at cost, excluding day-to-day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any impairment
penyusutan dan akumulasi rugi penurunan nilai, jika value, if any. Land is stated at cost and is not
ada. Tanah dinyatakan berdasarkan biaya perolehan depreciated.
dan tidak disusutkan.
Biaya perolehan awal aset tetap meliputi harga The initial cost of property, plant and equipment
perolehan, termasuk bea impor dan pajak pembelian consists of its purchase price, including import
yang tidak boleh dikreditkan dan biaya-biaya yang duties and taxes and any directly attributable costs
dapat diatribusikan secara langsung untuk membawa in bringing the property, plant and equipment
aset ke lokasi dan kondisi yang diinginkan sesuai to its working condition and location for its intended
dengan tujuan yang ditetapkan. use.
Beban-beban yang timbul setelah aset tetap Expenditures incurred after the property, plant and
digunakan, seperti beban perbaikan dan equipment have been put into operations, such as
pemeliharaan, dibebankan ke laporan laba rugi dan repairs and maintenance costs, are normally
penghasilan komprehensif lain pada saat terjadinya. charged to statement of profit or loss and other
Apabila beban-beban tersebut menimbulkan comprehensive income when it incurred. If it can be
peningkatan manfaat ekonomis di masa mendatang clearly demonstrated that the expenditures have
dari penggunaan aset tetap tersebut yang dapat resulted an increase in the future economic benefits
melebihi kinerja normalnya, maka beban-beban expected to be obtained from the use of the
tersebut dikapitalisasi sebagai tambahan biaya property, plant and equipment beyond its originally
perolehan aset tetap. assessed standard of performance, the expenditures
are capitalized as additional costs of property, plant
and equipment.
Page 27
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/17 Exhibit E/17
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
i. Aset Tetap (Lanjutan) i. Property, Plant and Equipment (Continued)
Penyusutan bangunan dan prasarana dihitung Depreciation of buildings and improvements is
berdasarkan metode garis lurus, sedangkan mesin computed on a straight-line method, while
dan peralatan, peralatan kantor dan kendaraan machinery and equipment, office equipment and
menggunakan metode saldo menurun, dihitung vehicles computed on declining balance method
berdasarkan selama masa manfaat aset tetap over the property, plant and equipment’s useful life
sebagai berikut: as follows:
Masa manfaat/
Useful life Tarif/
Jenis aset tetap (Tahun/ Year) Rates Type of property, plant and equipment
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 tetap dihentikan pengakuannya An item of property, plant and equipment is
pada saat dilepaskan atau tidak ada manfaat derecognized upon disposal or when no future
ekonomis masa depan yang diharapkan dari economic benefits are expected from its use or
penggunaan atau pelepasannya. Aset tetap yang disposal. When assets are sold or retired, the cost
dijual atau dilepaskan, dikeluarkan dari kelompok and related accumulated depreciation and any
aset tetap berikut akumulasi penyusutan serta impairment loss are removed from the accounts.
akumulasi penurunan nilai yang terkait dengan aset Any gains or loss arising from derecognition of
tetap tersebut. Laba atau rugi yang timbul dari property, plant and equipment (calculated as the
penghentian pengakuan aset tetap ditentukan difference between the net disposal proceed, if anys
sebesar perbedaan antara jumlah neto hasil with the carrying amount of the item) is included in
pelepasan, jika ada, dengan jumlah tercatat dari the consolidated statement of profit or loss and
aset tetap tersebut, dan diakui dalam laporan laba other comprehensive income in the year the item is
rugi konsolidasian dan penghasilan komprehensif lain derecognized.
pada tahun terjadinya penghentian pengakuan.
Aset dalam pembangunan dinyatakan sebesar biaya Construction-in-progress is stated at cost, which
perolehan, termasuk biaya pinjaman yang terjadi includes borrowing costs during construction on
selama masa pembangunan yang timbul dari utang debts incurred to finance the construction.
yang digunakan untuk pembangunan aset tersebut. Construction in progress is transferred to the
Akumulasi biaya perolehan akan dipindahkan ke respective property, plant and equipment account
masing-masing aset tetap yang bersangkutan pada when completed and ready for intended use.
saat pembangunan selesai dan siap digunakan.
Nilai tercatat aset tetap, umur manfaat, serta The carrying value of property, plant and
metode penyusutan ditelaah setiap akhir tahun dan equipment, useful lives and depreciation method
dilakukan penyesuaian apabila hasil telaah berbeda are reviewed and adjusted if not appropriate, at
dengan estimasi sebelumnya. each financial year end.
j. Aset Takberwujud j. Intangible Assets
Biaya perolehan yang terjadi sehubungan dengan Cost incurred in connection with the acquisition of
akuisisi atas merek dagang, hak paten dan formula trademarks, patents and formulas are amortized
diamortisasi dengan menggunakan metode garis using the straight line method over the live of
lurus selama umur merek dagang, hak paten dan trademarks, patents and formulas. Trademarks,
formula tersebut. Merek dagang, hak paten dan patents and formulas are presented as part of
formula disajikan sebagai bagian dari “Aset “Intangible Assets” account in the consolidated
Takberwujud” pada laporan posisi keuangan statement of financial position.
konsolidasian.
Page 28
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/18 Exhibit E/18
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
j. Aset Takberwujud (Lanjutan) j. Intangible Assets (Continued)
Perusahaan dan entitas anaknya menentukan apakah The Company and its subsidiaries determine
masa manfaat merek dagang, hak paten dan formula whether the useful life trademarks, patents and
terbatas atau tidak terbatas dengan formulas if finite or indefinite considering relevant
mempertimbangkan faktor-faktor yang relevan. factors.
Biaya untuk penelitian dan pengembangan diakui Cost for research and development is recognized as
sebagai beban pada periode terjadinya kecuali biaya an expense in the period incurred unless the costs
penelitian dan pengembangan yang secara khusus of research and development that can be
dapat diidentifikasi dan mempunyai manfaat di masa specifically identified and has benefits in the future
yang akan datang dikapitalisasi dan dicatat are capitalized and recorded as deferred charges.
sebagai beban ditangguhkan. Beban ditangguhkan Deferred charges are amortized using the straight-
diamortisasi dengan menggunakan metode garis line method based on the estimated benefits.
lurus berdasarkan taksiran manfaatnya.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from derecognition of an
penghentian pengakuan aset takberwujud diukur intangible assets is measured as the difference
sebagai selisih antara hasil pelepasan neto dan nilai between the net disposal proceeds and the net
tercatat aset dan diakui dalam laporan laba rugi dan carrying amount of the assets and are recognized in
penghasilan komprehensif lain konsolidasian pada the consolidated statement of profit or loss and
saat aset tersebut dihentikan pengakuannya. other comprehensive income when the assets is
derecognized.
k. Goodwill k. Goodwill
Goodwill merupakan selisih lebih antara biaya Goodwill represents the excess of the cost of a
kombinasi bisnis dengan kepentingan Grup atas nilai business combination over the Group's interest in
wajar asset teridentifikasi, liabilitas, dan liabilitas the fair value of identifiable assets, liabilities and
kontijensi yang diperoleh. contingent liabilities acquired.
Biaya terdiri dari nilai wajar aset yang diberikan, Cost comprises the fair value of assets given,
liabilitas yang diambil dan instrumen ekuitas yang liabilities assumed and equity instruments issued,
diterbitkan ditambah jumlah kepentingan plus the amount of any non-controlling interests in
nonpengendali pada pihak yang diakuisisi ditambah, the acquiree plus, if the business combination is
jika kombinasi bisnis dicapai secara bertahap, nilai achieved in stages, the fair value of the existing
wajar dari bagian ekuitas yang ada pada pihak yang equity interest in the acquiree. Contingent
diakuisisi. Imbalan kontijensi termasuk dalam biaya consideration is included in cost at its acquisition
perolehan pada nilai wajar tanggal akuisisi dan, date fair value and, in the case of contingent
dalam kasus imbalan kontijensi yang diklasifikasikan consideration classified as a financial liability,
sebagai liabilitas keuangan, diukur Kembali remeasured subsequently through profit or loss. For
selanjutnya melalui laporan laba rugi. Untuk business combinations completed on or after
kombinasi bisnis yang diselesaikan pada atau setelah 1 January 2011, direct costs of acquisition are
1 Januari 2011, biaya perolehan langsung diakui recognised immediately as an expense.
segera sebagai beban.
Goodwill dikapitalisasi sebagai aset tak berwujud Goodwill is capitalised as an intangible asset with
dengan penurunan nilai pada nilai tercatat any impairment in carrying value being charged to
dibebankan pada laporan penghasilan komprehensif the consolidated statement of comprehensive
konsolidasian. Apabila nilai wajar asset dan liabilitas income. Where the fair value of identifiable assets,
teridentifikasi, liabilitas kontinjensi melebihi nilai liabilities and contingent liabilities exceed the fair
wajar imbalan yang dibayarkan, maka selisih value of consideration paid, the excess is credited
tersebut dikreditkan secara penuh pada laporan in full to the consolidated statement of
penghasilan komprehensif konsolidasian pada comprehensive income on the acquisition date.
tanggal akuisisi.
Page 29
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/19 Exhibit E/19
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
l. Penurunan Nilai Aset Non-keuangan l. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Perusahaan At the end of each reporting period, the Company
dan entitas anaknya mereviu aset non-keuangan and its subsidiaries reviews the carrying amounts of
untuk menentukan apakah terdapat indikasi bahwa its non-financial assets to determine whether there
aset tersebut telah mengalami penurunan nilai. Jika its any indication that those assets have suffered an
terdapat indikasi tersebut, nilai yang dapat impairment loss. If any such indication exists, the
dipulihkan dari aset diestimasi untuk menentukan recoverable amount of the asset is estimated in
tingkat kerugian penurunan nilai (jika ada). Bila order to determine the extent of the impairment
tidak memungkinkan untuk mengestimasi nilai yang loss (if any). If it is not possible to estimate the
dapat diperoleh kembali atas suatu aset individu, recoverable amount of an individual asset, the
Perusahaan dan entitas anaknya mengestimasi nilai Company and its subsidiaries estimates the
yang dapat diperoleh kembali dari untuk penghasil recoverable value of the cash generating unit to an
kas atas aset. asset.
Perkiraan jumlah yang dapat diperoleh kembali Estimated recoverable amount is the higher of fair
adalah nilai tertinggi antara nilai wajar dikurangi value less cost to sale or value in use. If the
biaya untuk menjual atau nilai pakai. Jika recoverable amount of a non-financial assets (cash
jumlah yang dapat diperoleh kembali dari aset non- generating unit) is less than its carrying amount, the
keuangan (unit penghasil kas) kurang dari nilai carrying amount of the asset (cash generating unit)
tercatatnya, nilai tercatat aset (unit penghasil kas) its reduced to its recoverable amount and an
dikurangi menjadi sebesar nilai yang dapat diperoleh impairment loss its recognized immediately against
kembali dan rugi penurunan nilai diakui langsung ke earnings.
laba rugi.
m. Aset dan Liabilitas Keuangan m. Financial Assets and Liabilities
Perusahaan dan entitas anaknya telah mengadopsi The Company and its subsidiaries had performed
dan melakukan penerapan dini atas PSAK 71 – early adoption and applied on PSAK 71 – “ Financial
“Instrumen Keuangan”. Instrument".
Aset Keuangan Financial Assets
Aset keuangan diklasifikasikan dalam kategori Financial assets are classified in categories
(i) diukur pada nilai wajar melalui laporan laba rugi, of (i) fair value through profit or loss,
(ii) biaya perolehan diamortisasi, dan (iii) aset (ii) amortized cost, and (iii) fair value through
keuangan yang diukur pada nilai wajar pendapatan other comprehensive income.
komprehensif lain.
Pada pengakuan awal, aset keuangan diukur pada At initial measurement, financial assets determined
nilai wajar, ditambah biaya transaksi yang dapat based on fair value, added with transactions
diatribusikan langsung untuk aset keuangan yang cost attributable direct to financial assets.
yang diukur pada biaya perolehan diamortisasi dan Management determines the classification of
pendapatan komprehensif lain. Manajemen its financial assets prior initial recognition
menentukan klasifikasi aset keuangan tersebut based on assessment of businesss model for
setelah pengakuan awal aset keuangan berdasarkan managing the financial assets or contractual cash
model bisnis entitas dalam mengelola aset keuangan flows give rise to solely payments of principal and
atau karakteristik arus kas kontraktual dari interest.
pembayaran pokok dan bunga saja.
Page 30
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/20 Exhibit E/20
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
m. Aset dan Liabilitas Keuangan (Lanjutan) m. Financial Assets and Liabilities (Continued)
(i) Aset keuangan yang diukur pada nilai wajar (i) Financial assets at fair value through profit
melalui laporan laba rugi or loss
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value through profit
melalui laporan laba rugi adalah aset keuangan or loss are financial assets classified as held for
yang diperdagangkan. Entitas dapat trading. Entity may determine at initial
menetapkan pilihan yang tidak dapat classification of an uncancellable chosen
dibatalkan pada saat pengakuan awal atas category of an financial asset on a certain
investasi pada instrumen ekuitas tertentu yang equity instrument which commonly measured
pada umumnya diukur pada nilai wajar melalui the fair value through profit and loss rise
laba rugi sehingga perubahan nilai wajarnya change in the fair value presented under fair
disajikan dalam penghasilan komprehensif lain. value through other comprehensive income.
Perusahaan dan entitas anaknya tidak memiliki The Company and its subsidiaries has no
aset keuangan yang diukur pada nilai wajar financial assets at fair value through profit or
melalui laba rugi. loss.
(ii) Biaya perolehan diamortisasi (ii) Amortized cost
Aset keuangan diukur pada biaya perolehan Financial assets determined under amortized
diamortisasi jika memenuhi kriteria sebagai cost if met criteria as outlined below:
berikut:
a. aset keuangan dikelola dalam bisnis yang a. financial assets held within a business
bertujuan untuk memiliki arus kas keuangan whose objective is to hold financial assets
dalam rangka mendapatkan arus kas in order to collect contractual cash flows;
kontraktual; dan and
b. persyaratan kontraktual aset keuangan yang b. determining contractual financial assets
menimbulkan arus kas yang hanya dari give rise to solely payments of principal and
pembayaran pokok dan bunga. assets.
Pada saat pengakuan awal, instrumen Financial instrument are initially recognized at
keuangan diakui pada nilai wajarnya ditambah fair value plus transaction costs and
nilai transaksi dan selanjutnya diukur pada subsequently measured at amortized cost
biaya perolehan diamortisasi dengan using the effective interest rate method.
menggunakan metode suku bunga efektif.
Perusahaan dan entitas anaknya memiliki The Company and its subsidiaries has loans and
pinjaman yang diberikan dan piutang meliputi receivables include cash and cash equivalents,
kas dan setara kas, piutang usaha dan non- trade and non-trade receivables.
usaha.
Page 31
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/21 Exhibit E/21
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
m. Aset dan Liabilitas Keuangan (Lanjutan) m. Financial Assets and Liabilities (Continued)
(iii) Aset keuangan yang diukur pada nilai wajar (iii) Fair value through other comprehensive
pendapatan komprehensif lain income
Aset keuangan yang diukur pada nilai wajar Fair value through other comprehensive
pendapatan komprehensif lain adalah aset income are non-derivative financial assets with
keuangan non-derivatif dengan pembayaran fixed or determined payments and fixed
tetap atau telah ditentukan dan jatuh maturities that the management has positive
temponya telah ditetapkan, serta manajemen intention and ability to hold to maturity, other
mempunyai intensi positif dan kemampuan than:
untuk memiliki aset keuangan tersebut hingga
jatuh tempo, kecuali:
a. aset keuangan dikelola dalam model bisnis a. financial assets managed under business
yang tujuannya akan terpenuhi dengan model which its objective is to both collect
mendapatkan arus kas kontraktual dan the contractual cash flows and sell the
menjual aset keuangan; dan financial assets; and
b. persyaratan kontraktual dari aset keuangan b. contractual cash flows characteristics test
tersebut memberikan hak pada tanggal resulting rights on certain basic term of
tertentu atas arus kas yang hanya dari cash flows meets the solely payments of
pembayaran pokok dan bunga dari jumlah principal and interest.
pokok terutang.
Perusahaan dan entitas anaknya tidak memiliki The Company and its subsidiaries has no fair
aset keuangan yang diukur pada nilai wajar value through other comprehensive income.
melalui pendapatan komprehensif lain.
Penurunan nilai aset keuangan Impairment of financial assets
Aset keuangan dievaluasi terhadap indikator Financial assets are assessed for indicators of
penurunan nilai pada setiap tanggal pelaporan. Aset impairment at each reporting date. Financial assets
keuangan diturunkan nilainya menggunakan basis are impaired use the basis for the accounting of
akuntansi kerugian kredit ekspektasian (“CKPN”) expected credit loss (“ECLs”) on financial assets and
pada aset keuangan dan kontraktual, yang bunga contract assets, measuring uses of expected interest
penurunannya dihitung menggunakan suku bunga rate (“EIR”) of the loss allowance on impairment at
efektif (“EIR”) pada cadangan penurunan nilai a probabilited weighted amount that considers
pada jumlah probabilitas tertimbang yang reasonable and supportable information about
mempertimbangkan kondisi yang terjadi pada masa past events, current conditions, and forecasts
lampau, saat sekarang, dan proyeksi atas kondisi of future economic conditions of the customers.
ekonomi masa depan pelanggan. CKPN diperbarui The ECLs are updated at each reporting date to
pada setiap tanggal pelaporan untuk mencerminkan reflect changes in credit risk since initial
perubahan risiko sejak pengakuan awal. CKPN recognition. ECLs are calculated for all financial
dihitung untuk semua aset keuangan, terlepas assets in scope, regardless of whether or not they
apakah telah jatuh tempo atau tidak. are overdue or not.
Page 32
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/22 Exhibit E/22
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
m. Aset dan Liabilitas Keuangan (Lanjutan) m. Financial Assets and Liabilities (Continued)
Penurunan nilai aset keuangan (Lanjutan) Impairment of financial assets (Continued)
Pengukuran atas penurunan nilai dimana basis Determining the impairment could whereas basis
pengukuran bergantung pada risiko kredit secara recognition rely on the significant credit risk at
signifikan sejak pengakuan awal adalah sebagai initial recognition may include:
berikut:
(i) Penurunan nilai diakui berdasarkan pengukuran (i) Recognise impairment based on expected
kerugian kredit ekspektasian dari peristiwa losses arising from default events that are
default yang diperkirakan akan terjadi untuk expected to occur over the next 12 (twelve)
12 (dua belas) bulan mendatang; atau months; or
(ii) Kerugian kredit sepanjang umurnya. (ii) Recognise impairment based on expected losses
over the life of the loan.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Perusahaan dan entitas anaknya menghentikan The Company and its subsidiaries derecognises a
pengakuan aset keuangan jika dan hanya jika hak financial asset only when the contractual rights to
kontraktual atas arus kas yang berasal dari aset the cash flows from the asset expire, or the
berakhir, atau Perusahaan dan entitas anaknya Company and its subsidiaries transfers the financial
mentransfer aset keuangan dan secara substansial asset and substantially all the risks and rewards of
mentransfer seluruh risiko dan manfaat atas ownership of the asset to another entity.
kepemilikan aset kepada entitas lain.
Jika Perusahaan dan entitas anaknya tidak If the Company and its subsidiaries neither transfers
mentransfer serta tidak memiliki secara substansial nor retains substantially all the risks and rewards of
atas seluruh risiko dan manfaat kepemilikan serta ownership and continues to control the transferred
masih mengendalikan aset yang ditransfer, maka asset, the Company and its subsidiaries recognise
Perusahaan dan entitas anaknya mengakui their retained interest in the asset and an
keterlibatan berkelanjutan atas aset yang ditransfer associated liability for amounts they may have to
dan liabilitas terkait sebesar jumlah yang mungkin pay. If the Company and its subsidiaries retains
harus dibayar. Jika Perusahaan dan entitas anaknya substantially all the risks and rewards of ownership
memiliki secara substansial seluruh risiko dan of a transferred financial asset, the Company and
manfaat kepemilikan aset keuangan yang ditransfer, its subsidiaries continue to recognise the financial
Perusahaan dan entitas anaknya masih mengakui asset and also recognise a collateralised borrowing
aset keuangan dan juga mengakui pinjaman yang for the proceeds received.
dijamin sebesar pinjaman yang diterima.
Liabilitas Keuangan Financial Liabilities
Perusahaan dan entitas anaknya mengklasifikasi The Company and its subsidiaries classifies its
liabilitas keuangannya dalam kategori: financial liabilities into the following category:
(i) Liabilitas keuangan yang diukur pada nilai (i) Financial liabilities at fair value through
wajar melalui laporan laba rugi profit or loss
Liabilitas keuangan yang diukur pada nilai wajar Financial liabilities at fair value through profit
melalui laporan laba rugi adalah liabilitas or loss are financial liabilities classified as held
keuangan yang diperdagangkan. for trading.
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as held for
liabilitas keuangan yang diperdagangkan jika trading if it is acquired principally for the
perolehannya ditujukan untuk dijual atau dibeli purpose of selling or repurchasing it in the short-
kembali dalam waktu dekat dan terdapat adanya term and there is evidence of a recent actual
kecenderungan ambil untung. pattern of profit taking.
Page 33
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/23 Exhibit E/23
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
m. Aset dan Liabilitas Keuangan (Lanjutan) m. Financial Assets and Liabilities (Continued)
Liabilitas Keuangan (Lanjutan) Financial Liabilities (Continued)
(ii) Liabilitas keuangan yang diukur dengan biaya (ii) Financial liabilities measured at amortized
perolehan diamortisasi cost
Liabilitas keuangan yang tidak diklasifikasikan Financial liabilities that are not classified
sebagai liabilitas keuangan yang diukur pada nilai as at fair value through profit and loss fall
wajar melalui laporan laba rugi diklasifikasikan into this category and are measured
dalam kategori ini dan diukur pada biaya at amortized cost. Financial liabilities measured
perolehan diamortisasi. Liabilitas keuangan yang at amortized cost are trade and non-
termasuk adalah utang usaha dan non-usaha, trade payables, bank loan, accruals, and lease
utang bank, beban akrual, dan liabilitas sewa. liabilities.
Saling Hapus Instrumen Keuangan Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan disaling- Financial assets and liabilities are offset and the net
hapuskan dan jumlah netonya dilaporkan pada amount is reported in the financial position when
laporan posisi keuangan ketika terdapat hak yang there is a legally enforceable right to offset the
berkekuatan hukum untuk melakukan saling hapus recognized amounts and there is an intention to
atas jumlah yang telah diakui tersebut dan adanya settle on a net basis, or realize the assets and settle
niat untuk merealisasikan aset dan menyelesaikan the liability simultaneously.
liabilitas secara simultan.
n. Pinjaman n. Loans
Pada saat pengakuan awal, pinjaman diakui sebesar Loans are recognized initially at fair value, net of
nilai wajar, dikurangi dengan biaya-biaya transaksi transaction cost incurred. Loans are subsequently
yang terjadi. Selanjutnya, pinjaman diukur pada carried at amortized cost.
biaya perolehan diamortisasi.
Pinjaman diklasifikasikan sebagai liabilitas jangka Loans are classified as short-term liabilities unless
pendek kecuali Perusahaan dan entitas anaknya the Company and its subsidiaries has the
memiliki hak tanpa syarat untuk menunda unconditional right to defer payment of liability for
pembayaran liabilitas selama lebih dari 12 bulan more than 12 months after the date of reporting.
setelah tanggal pelaporan.
o. Dividen o. Dividend
Pembagian dividen kepada para pemegang The distribution of final dividends to the Company’s
saham Perusahaan dan entitas anaknya diakui and its subsidiaries shareholders, dividends are
sebagai suatu liabilitas dalam laporan keuangan recognized as liabilities in the consolidated
konsolidasian pada periode ketika dividen tersebut financial statements when dividends are approved
disetujui oleh para pemegang saham. Pembagian by stockholders. The distribution of dividends to
dividen diakui sebagai liabilitas ketika dividen stockholders is recognized as liability when
disetujui berdasarkan rapat direksi sesuai dengan dividends are approved based on the Board of
anggaran dasar Perusahaan dan entitas anaknya. Directors' resolutions refer to articles of association
of the Company and its subsidiaries.
Page 34
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/24 Exhibit E/24
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
p. Provisi p. Provisions
Provisi diakui apabila Perusahaan dan entitas Provisions are recognized when the Company and its
anaknya mempunyai kewajiban hukum atau subsidiaries have a present legal or constructive
konstruktif di masa kini sebagai akibat dari kejadian obligation as a result of past events; it is probable
di masa lalu; dan besar kemungkinan Perusahaan dan that the outflow of resources will be required to
entitas anaknya diharuskan menyelesaikan settle the obligation; and the amount can be
kewajiban tersebut dapat diestimasi secara andal. estimated reliably. Provisions are not recognized for
Provisi tidak diakui untuk kerugian operasional di future operating losses.
masa yang akan datang.
Provisi diukur sebesar nilai kini pengeluaran Provisions are measured at the present value of the
yang diharapkan diperlukan untuk menyelesaikan expenditures expected to be required to settle the
kewajiban dengan menggunakan tingkat bunga obligation using a pre-tax rate that reflects current
sebelum pajak yang mencerminkan penilaian pasar market assessments of the time value of money and
atas nilai waktu uang dan risiko yang terkait dengan the risks specific to the obligation. The increase in
kewajiban. Peningkatan provisi karena berjalannya the provision due to the passage of time is recognize
waktu diakui sebagai biaya keuangan. as an interest expense.
q. S e w a q. L e a s e
Perusahaan dan entitas anaknya menerapkan PSAK The Company and its subsidiaries has adopted PSAK
73: Sewa yang mensyaratkan pengakuan liabilitas 73: Leases. At the inception of a contract, the
sewa. Pada tanggal permulaan kontrak, Perusahaan Company and its subsidiaries assesses whether the
dan entitas anaknya menilai apakah kontrak contract is, or contains, a lease. A contract is or
merupakan, atau mengandung, sewa. Suatu kontrak contains a lease if the contract conveys the right to
merupakan atau mengandung sewa jika kontrak control the use of an identified asset for a period of
tersebut memberikan hak untuk mengendalikan time in exchange for consideration.
penggunaan aset identifikasian selama suatu jangka
waktu untuk dipertukarkan dengan imbalan.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right to
untuk mengendalikan penggunaan aset control the use of an identified asset, the Company
identifikasian, Perusahaan dan entitas anaknya and its subsidiaries considers whether:
mempertimbangkan apakah:
1) Perusahaan dan entitas anaknya memiliki hak 1) The Company and its subsidiaries has the right
untuk mendapatkan secara subtansial seluruh to obtain substantially all the economic
manfaat ekonomi dari penggunaan aset benefits from use of the asset throughout the
identifikasian; dan period of use; and
2) Perusahaan dan entitas anaknya memiliki hak 2) The Company and its subsidiaries has the right
untuk mengarahkan penggunaan aset to direct the use of the asset. The Company and
identifikasian. Perusahaan dan entitas anaknya its subsidiaries has this right when it has the
memiliki hak ini ketika Perusahaan dan entitas decision-making rights that are the most
anaknya memiliki hak untuk pengambilan relevant to changing the determination of how
keputusan yang relevan tentang penentuan and for what purpose the asset is used and:
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan:
- Perusahaan dan entitas anaknya memiliki - The Company and its subsidiaries has the
hak untuk mengoperasikan aset; atau. right to operate the asset; or.
- Perusahaan dan entitas anaknya telah - The Company and its subsidiaries has
mendesain aset dengan cara menetapkan designed the asset in a way that
sebelumnya bagaimana dan untuk tujuan predetermines how and for what purpose it
apa aset akan digunakan selama periode will be used.
penggunaan.
Page 35
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/25 Exhibit E/25
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
q. S e w a (Lanjutan) q. L e a s e (Continued)
Pada tanggal insepsi atau pada penilaian kembali At the inception or on reassessment of a contract
atas kontrak yang mengandung sebuah komponen that contains a lease component, the Company and
sewa, Perusahaan dan entitas anaknya its subsidiaries allocates the consideration in the
mengalokasikan imbalan dalam kontrak ke masing- contract to each lease component on the basis of the
masing komponen sewa berdasarkan harga tersendiri relative stand-alone prices and the aggregate stand-
relatif dari komponen sewa dan harga tersendiri alone price of the non-lease components.
agregat dari komponen non-sewa.
Pada tanggal permulaan sewa, Perusahaan dan The Company and its subsidiaries recognises a right-
entitas anaknya mengakui aset hak-guna dan of-use asset and a lease liability at the lease
liabilitas sewa. Aset hak-guna diukur pada biaya commencement date. The right-of-use asset is
perolehan, dimana meliputi jumlah pengukuran awal initially measured at cost, which comprises the
liabilitas sewa yang disesuaikan dengan pembayaran initial amount of the lease liability adjusted for any
sewa yang dilakukan pada atau sebelum tanggal lease payment made at or before the
permulaan, ditambah dengan biaya langsung awal commencement date, plus any initial direct cost
yang dikeluarkan dan estimasi biaya yang akan incurred and an estimate of costs to dismantle and
dikeluarkan untuk membongkar dan memindahkan remove the underlying asset or to restore the
aset pendasar atau untuk merestorasi aset pendasar underlying asset to the condition required by the
ke kondisi yang disyaratkan dan ketentuan sewa, terms and conditions of the lease, less any lease
dikurangi dengan insentif sewa yang diterima. incentives received.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat commencement date to the earlier of the end of the
aset hak-guna atau akhir masa sewa. useful life of the right-of-use asset or the end of the
lease term.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the
sewa yang belum dibayar pada tanggal permulaan, present value of the lease payments that are not
didiskontokan dengan menggunakan suku bunga paid at the commencement date, discounted using
implisit dalam sewa atau jika suku bunga tersebut the interest rate implicit in the lease or, if that
tidak dapat ditentukan, maka menggunakan suku rate cannot be readily determined, using the
bunga pinjaman inkremental. Pada umumnya, incremental borrowing rate. Generally, the
Perusahaan dan entitas anaknya menggunakan suku Company and its subsidiaries uses its incremental
bunga pinjaman inkremental sebagai tingkat bunga borrowing rate as the discount rate.
diskonto.
Pembayaran sewa yang termasuk dalam pengukuran Lease payments included in the measurement of the
liabilitas sewa meliputi pembayaran tetap, termasuk lease liability comprise fixed payments, including
pembayaran tetap secara substansi dikurangi dengan substance fixed payments less any lease incentive
piutang insentif sewa. receivable.
Setiap pembayaran sewa dialokasikan sebagai beban Each lease payment is allocated between finance
keuangan dan pengurangan liabilitas sehingga charges and reduction of the lease liability so as to
menghasilkan tingkat suku bunga yang konstan atas achieve a constant rate on the finance balance
saldo liabilitas yang tersisa. Utang sewa yang terkait, outstanding. The corresponding rental obligations,
dikurangi dengan beban keuangan, dimasukkan ke net of finance charges are included in “lease
dalam “liabilitas sewa”. Elemen bunga dari beban liabilities”. The interest element of the finance cost
keuangan dibebankan pada laba rugi selama periode is charged to profit or loss over the lease period so
sewa sehingga menghasilkan tingkat bunga periodik as to produce a constant periodic rate of interest on
yang konstan untuk saldo liabilitas yang tersisa pada the remaining balance of the liability for each
setiap periode. period.
Page 36
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/26 Exhibit E/26
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
q. S e w a (Lanjutan) q. L e a s e (Continued)
Perusahaan dan entitas anaknya menyajikan aset The Company and its subsidiaries presents right-of-
hak-guna dan liabilitas sewa di dalam laporan posisi use assets and lease liabilities in the consolidated
keuangan konsolidasian. statement of financial position.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying
kepada Perusahaan dan entitas anaknya pada akhir asset to the Company and its subsidiaries by the end
masa sewa atau jika biaya perolehan aset hak-guna of the lease term or if the cost of the right-of-use
merefleksikan Perusahaan dan entitas anaknya akan asset reflects that the Company and its subsidiaries
mengeksekusi opsi beli, maka Perusahaan dan will exercise a purchase option, the Company and its
entitas anaknya menyusutkan aset hak-guna dari subsidiaries depreciates the right-of-use asset from
tanggal permulaan hingga akhir umur manfaat aset the commencement date to the end of the useful
pendasar. Jika tidak, maka Perusahaan dan entitas life of the underlying asset. Otherwise, the
anaknya menyusutkan aset hak-guna dari tanggal Company and its subsidiaries depreciates the right
permulaan hingga tanggal yang lebih awal antara of-use asset from the commencement date to the
akhir umur manfaat aset hak-guna atau akhir masa earlier of the end of the useful life of the right-of-
sewa. use asset or the end of the lease term.
Sewa jangka-pendek Short-term leases
Perusahaan dan entitas anaknya memutuskan untuk The Company and its subsidiaries has elected not to
tidak mengakui aset hak-guna dan liabilitas sewa recognise right-of-use assets and lease liabilities for
untuk sewa jangka-pendek yang memiliki masa sewa short-term leases that have a lease term of
12 bulan atau kurang. Perusahaan dan entitas 12 months or less. The Company and its subsidiaries
anaknya mengakui pembayaran sewa atas sewa recognises the lease payments associated with these
tersebut sebagai beban dengan dasar garis lurus leases as an expense on a straight-line basis over the
selama masa sewa. lease term.
r. Pengakuan Pendapatan dan Beban r. Revenue and Expenses Recognition
Perusahaan dan entitas anaknya telah mengadopsi The Company and its subsidiaries has adopted PSAK
PSAK 72 berupa lima-tahapan model untuk 72, over a new five-step model framework for
menentukan bagaimana, berapa dan kapan determining whether, how much and when the
pendapatan diakui, sebagai berikut: revenue is recognized, as follows:
1. Mengidentifikasi kontrak dengan pelanggan. 1. Identify contracts with customers.
2. Mengidentifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligation, in the
kontrak, untuk menyerahkan barang atau jasa contract, to transfer to customer goods or
yang memiliki karakteristik berbeda ke services that are distinct.
pelanggan.
3. Menentukan harga transaksi, setelah dikurangi 3. Determine the transaction price, net of
diskon, retur, insentif penjualan dan pajak discounts, returns, sales incentives, and value
pertambahan nilai yang berhak diperoleh suatu added tax, which an entity expects to be entitled
entitas sebagai kompensasi atas diserahkannya to exchange for transferring promised goods or
barang atau jasa yang dijanjikan kepada services to a customer.
pelanggan.
4. Mengalokasi harga transaksi setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performace obligation on the basis of the selling
jual dari setiap barang atau jasa yang dijanjikan prices of each goods or services promised in the
dalam kontrak. contract.
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when performance obligation
pelaksanaan telah dipenuhi ketika barang atau is satisfied by transferring a promised good or
jasa yang dijanjikan diserahkan kepada service to a customer.
pelanggan.
Page 37
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/27 Exhibit E/27
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
r. Pengakuan Pendapatan dan Beban (Lanjutan) r. Revenue and Expenses Recognition (Continued)
Perusahaan dan entitas anaknya telah mengadopsi The Company and its subsidiaries has adopted PSAK
PSAK 72 yang memperkenalkan kerangka baru 72, which introduces a new five-step model
berupa lima-tahapan model untuk menentukan framework for determining whether, how much and
bagaimana, berapa dan kapan pendapatan diakui, when the revenue is recognized, as follows:
sebagai berikut: (Lanjutan) (Continued)
Pendapatan diakui bila besar kemungkinan Revenue is recognized to the extent that is probable
manfaat ekonomi akan diperoleh Perusahaan dan that the economic benefits will flow to the Company
entitas anaknya dan jumlahnya dapat diukur secara and its subsidiaries and the revenue can be reliably
andal. measured.
Pendapatan dari penjualan obat dan alat-alat Revenue from sale of medicines and medical
kesehatan diakui pada saat barang diserahkan equipments are recognized when they are delivered
kepada pelanggan. Pendapatan layanan penunjang to the customer. Revenue from medical support
medis diakui pada saat jasa telah diberikan. service is recognized when the service is rendered.
Beban diakui pada saat terjadinya (accrual basis). Expenses are recognized when incurred (accrual
basis).
s. Perpajakan s. Taxation
Beban pajak penghasilan terdiri dari pajak Income tax expenses comprises current and deferred
penghasilan kini dan pajak tangguhan. Pajak diakui income tax. Tax are recognized in the profit or loss,
dalam dalam laporan laba rugi, kecuali jika pajak except to the extent that it relates to item
tersebut terkait dengan transaksi atau kejadian yang recognized in other comprehensive income or
diakui di pendapatan komprehensif lain atau directly in equity.
langsung diakui ke ekuitas.
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the
pajak dalam tahun yang bersangkutan yang dihitung taxable profit for the year, using the tax rates and
berdasarkan tarif pajak dan undang-undang pajak tax laws that have been enacted or substantially
yang berlaku pada tanggal pelaporan. Aset dan enacted at the reporting tax. Current tax assets and
liabilitas pajak kini diukur sebesar nilai yang liabilities are measured at the amount expected to
diharapkan dapat terpulihkan atau dibayar. be recovered or paid.
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized as
konsekuensi pajak periode mendatang yang timbul a future period tax consequences resulting from
dari perbedaan jumlah tercatat aset dan liabilitas differences of carrying value between assets and
menurut laporan keuangan konsolidasian dengan liabilities based on the consolidated financial
dasar pengenaan pajak aset dan liabilitas. Liabilitas statements with tax base of assets and liabilities.
pajak tangguhan diakui untuk semua perbedaan Deferred tax liabilities are recognized for all
temporer kena pajak dan aset pajak tangguhan taxable temporary differences and deferred tax
diakui untuk perbedaan yang boleh dikurangkan, assets are recognized for deductible differences,
sepanjang besar kemungkinan dapat dimanfaatkan when it is probable to be used against future taxable
untuk mengurangi laba kena pajak pada masa income.
mendatang.
Pajak tangguhan diukur dengan menggunakan tarif Deferred tax is calculated at the tax rates that have
pajak yang berlaku atau secara substansial telah been enacted or substantially enacted at the
berlaku pada tanggal pelaporan. Pajak tangguhan reporting date. Deferred tax is charged or credited
dibebankan atau dikreditkan dalam laporan laba rugi to the current year’s statements of profit or loss
dan penghasilan komprehensif lain tahun berjalan and other comprehensive income, except deferred
kecuali pajak tangguhan yang dibebankan atau tax which is charged or credited directly to equity.
dikreditkan langsung ke ekuitas.
Page 38
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/28 Exhibit E/28
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
s. Perpajakan (Lanjutan) s. Taxation (Continued)
Jumlah tercatat aset pajak tangguhan dikaji ulang The carrying amount of deferred tax asset is
pada akhir periode pelaporan dan dikurangi jumlah reviewed at the end of each reporting period and
tercatatnya jika kemungkinan besar laba kena pajak reduced to the extent that it is no longer probable
tidak lagi tersedia dalam jumlah yang memadai that sufficient taxable profits will be available to
untuk mengkompensasikan sebagian atau seluruh allow all or part of the asset to be recovered.
aset pajak tangguhan tersebut.
t. Imbalan Pasca-kerja t. Post-employment Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits which are recognized
terutang kepada karyawan berdasarkan metode when they accrue to the employees.
akrual.
Imbalan pensiun dan imbalan pasca-kerja lainnya Pension benefits and other post-employment
benefits
Perusahaan dan entitas anaknya mengakui imbalan The Company and its subsidiaries recognized an
kerja jangka pendek berdasarkan metode akrual unfunded employee benefits liability in accordance
sesuai dengan peraturan Perusahaan dan Undang- with Company regulation Law No. 11 Tahun 2020
Undang No. 11 Tahun 2020 tentang Cipta Kerja concerning Job Creation (UUCK).
(UUCK).
Liabilitas imbalan pasca-kerja merupakan nilai The pension benefit obligation is the present value
kini liabilitas imbalan pasti pada tanggal pelaporan of the defined benefit obligation at the reporting
dan penyesuaian atas keuntungan atau kerugian date together with adjustments for actuarial gain or
aktuarial. Perhitungan liabilitas imbalan pasca-kerja losses. The cost of providing post-employment
menggunakan metode Projected Unit Credit oleh benefits obligation is determined using the
aktuaris independen. Projected Unit Credit method by an independent
actuary.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit obligation
mendiskontokan estimasi arus kas di masa depan is determined by discounting the estimated future
dengan menggunakan tingkat bunga obligasi cash outflows using the yield at the reporting date
pemerintah jangka panjang pada tanggal pelaporan of long-term government bonds and that have terms
dan memiliki jangka waktu yang sama dengan to maturity similar to the related pension
liabilitas imbalan pensiun yang bersangkutan. obligation.
Keuntungan dan kerugian aktuarial yang timbul dari Actuarial gains and losses arising from experience
penyesuaian dan perubahan dalam asumsi-asumsi adjustment and changes in actuarial assumptions
aktuarial yang jumlahnya dibebankan atau are charged or credited to equity in other
dikreditkan di penghasilan komprehensif lainnya comprehensive income in the period in which they
sebesar nilai yang timbul pada periode tersebut. arise.
Biaya jasa lalu akan diakui segera dalam laporan laba The past service costs are recognized immediately
rugi konsolidasian. in consolidated statement of profit or loss.
Keuntungan dan kerugian dari kurtailmen atau Gains or losses on the curtailment or settlement of
penyelesaian kewajiban imbalan pasti diakui ketika the defined benefit obligation are recognized when
kurtailmen atau penyelesaian tersebut terjadi. the curtailment or settlement occurs.
Page 39
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/29 Exhibit E/29
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
t. Imbalan Pasca-kerja (Lanjutan) t. Post-employment Benefits (Continued)
Imbalan pensiun dan imbalan pasca-kerja lainnya Pension benefits and other post-employment
(Lanjutan) benefits (Continued)
Perusahaan dan entitas anaknya memberikan The Company and its subsidiaries also provides other
imbalan pasca-kerja lainnya, seperti uang post-employment benefits, such as service pay and
penghargaan dan uang pisah. Imbalan berupa uang separation pay. The service pay benefit vests when
penghargaan diberikan apabila karyawan bekerja the employees reach their retirement age. The
hingga mencapai usia pensiun. Sedangkan imbalan separation pay benefit is paid to employees in the
berupa uang pisah, dibayarkan kepada karyawan case of voluntary resignation, subject to a minimum
yang mengundurkan diri secara sukarela, setelah number of years of services. These benefits have
memenuhi minimal masa kerja tertentu. Imbalan ini been accounted for using the same methodology to
dihitung dengan menggunakan metodologi yang compute defined benefit pension plan.
sama dengan metodologi yang digunakan dalam
perhitungan pensiun imbalan pasti.
u. Biaya Emisi Efek Ekuitas u. Stock Issuance Costs
Biaya-biaya emisi efek yang terjadi sehubungan Cost incurred in connection with the public offerings
dengan penerbitan efek ekuitas dikurangkan of shares is deducted from the additional paid-in
langsung dari tambahan modal disetor yang capital derived from such offerings.
diperoleh dari penawaran efek tersebut.
v. Informasi Segmen v. Segment Information
Informasi segmen Perusahaan dan entitas anaknya The Company’s and its subsidiaries segment
disajikan berdasarkan segmen usaha. Segmen usaha information is presented based on the business
adalah komponen yang dapat dibedakan berdasarkan segments. Business segment is a distinguishable
produk atau jasa yang memiliki risiko dan imbalan component based on the product or services that are
yang berbeda dengan risiko dan imbalan segmen subject to risks and returns that are different from
lain. those of other business segments.
w. Laba Per Saham w. Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share is computed by dividing net
bersih tahun berjalan yang dapat diatribusikan income for the year attributable to owners of the
kepada pemegang saham biasa dengan jumlah rata- Company by the weighted average number of shares
rata tertimbang saham yang beredar selama tahun outstanding during the year.
berjalan.
Tidak ada instrumen yang dapat mengakibatkan There were no existing instruments which could
penerbitan lebih lanjut saham biasa sehingga laba result in the issue of further ordinary shares.
per saham dilusian sama dengan laba per saham Therefore, diluted earnings per share is equivalent
dasar. to the basic earnings per share.
x. Kontinjensi x. Contingency
Liabilitas kontinjensi tidak diakui di dalam laporan Contingent liabilities are not recognized in the
keuangan konsolidasian. Liabilitas kontinjensi consolidated financial statements. They are
diungkapkan di dalam catatan atas laporan keuangan disclosed in the notes to the consolidated financial
konsolidasian kecuali kemungkinan arus keluar statements unless the possibility of an outflow of
sumber daya ekonomi adalah kecil. resources embodying economic benefits is remote.
Aset kontinjensi tidak diakui di dalam laporan Contingent assets are not recognized in the
keuangan konsolidasian, namun diungkapkan di consolidated financial statements but are disclosed
dalam catatan atas laporan keuangan konsolidasian in the notes to the consolidated financial
jika terdapat kemungkinan suatu arus masuk statements when an inflow of economic benefits is
manfaat ekonomis mengalir ke dalam entitas. probable.
Page 40
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/30 Exhibit E/30
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Perusahaan The preparation of the Company and its subsidiaries
dan entitas anaknya mengharuskan manajemen untuk consolidated financial statements requires
membuat estimasi dan asumsi yang memengaruhi management to make estimates and assumptions that
jumlah yang dilaporkan dari pendapatan, beban, aset affect the reported amounts of revenues, expenses,
dan liabilitas, dan pengungkapan atas liabilitas assets and liabilities, and the disclosure of contingent
kontijensi, pada akhir periode pelaporan. liabilities, at the end of the reporting period.
Ketidakpastian mengenai asumsi dan estimasi tersebut Uncertainty about these assumptions and estimates
dapat mengakibatkan penyesuaian material terhadap could result in outcomes that require a material
nilai tercatat aset dan liabilitas dalam periode adjustment to the carrying amount of the asset and
pelaporan berikutnya. liability affected in future periods.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other
ketidakpastian lain pada tanggal pelaporan yang key sources of estimation uncertainty at the reporting
memiliki risiko signifikan bagi penyesuaian yang date that have a significant risk of causing a material
material terhadap nilai tercatat aset dan liabilitas untuk adjustment to the carrying amounts of assets and
tahun berikutnya diungkapkan di bawah ini. Perusahaan liabilities within the next financial year are disclosed
dan entitas anaknya mendasarkan asumsi dan estimasi below. The Company and its subsidiaries based its
pada parameter yang tersedia pada saat laporan assumptions and estimates on parameters available
keuangan konsolidasian disusun. when the consolidated financial statements were
prepared.
Asumsi dan situasi mengenai perkembangan masa depan Existing circumstances and assumptions about future
mungkin berubah akibat perubahan pasar atau situasi di developments may change due to market changes
luar kendali Perusahaan dan entitas anaknya. Perubahan or circumstances arising beyond the control of the
tersebut dicerminkan dalam asumsi terkait pada saat Company and its subsidiaries. Such changes are
terjadinya. reflected in the assumptions when they occur.
Penyisihan Kerugian Kredit Ekspektasian dan Piutang Allowance for Expected Credit Losses of Trade
Usaha Receivables
Perusahaan dan entitas anaknya menggunakan matriks The Company and its subsidiaries determines ECL for
provisi untuk menghitung CKPN untuk piutang usaha. trade receivables use a provision matrix. The provision
Tarif provisi didasarkan pada hari lewat jatuh tempo rates are based on days past due for grouping of various
untuk pengelompokan berbagai segmen pelanggan yang customer segments that have similar loss patterns (I.e,
memiliki pola kerugian yang serupa (yaitu menurut jenis by customer type and rating or by product type, and
dan peringkat pelanggan atau jenis produk, dan coverage by form of credit insurance).
pertanggungan kredit lainnya).
Matriks provisi awalnya ditentukan berdasarkan tarif The provision matrix is initially based on the Company
default yang diamati secara historis Perusahaan dan and its subsidiaries historical observed defaults rates.
entitas anaknya. Perusahaan dan entitas anaknya akan The Company and its subsidiaries will calibrate the
melakukan analisa matriks untuk menyesuaikan matrix to adjust the historical credit loss occurred with
pengalaman kerugian kredit historis dengan informasi forward-looking information, whereas, the assessment
berorientasi ke depan, dimana penilaian hubungan of linked between historical observed default rates,
antara tingkat default yang diamati secara historis, forecast economic conditions and ECL’s is significant
estimasi kondisi ekonomi dan CKPN adalah perkiraan estimates. The amount of ECL’s is sensitive to changes
yang signifikan. Jumlah CKPN sensitif terhadap in circumstances and of forecast economic condition
perubahan keadaan dan prakiraan kondisi ekonomi although its may also not represent the customer’s
walaupun dimungkinkan hal tersebut tidak mewakili actual default in future.
default pelanggan sebenarnya di masa mendatang.
Page 41
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/31 Exhibit E/31
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
(Lanjutan) ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penyusutan Aset Tetap Depreciation of Property, Plant and Equipment
Seluruh aset tetap dihitung berdasarkan metode garis All property, plant and equipment is computed on
lurus berdasarkan taksiran masa manfaat ekonomisnya. straight-line method based on their estimated useful
Manajemen mengestimasi masa manfaat ekonomis aset lifes. Management estimates the useful lifes of these
tetap antara 4 sampai 40 tahun. property, plant and equipment to be within 4 to 40
years.
Ini adalah umur yang secara umum diharapkan dalam These are common life expectancies applied in the
industri di mana Perusahaan dan entitas anaknya industries where the Company and its subsidiaries
menjalankan bisnisnya. Perubahan tingkat pemakaian conducts its business. Changes in the expected level of
dan perkembangan teknologi dapat memengaruhi masa usage and technological development could impact the
manfaat ekonomis dan nilai sisa aset, dan karenanya economic useful lifes and the residual values of these
biaya penyusutan masa depan mungkin direvisi. Nilai assets, and therefore future depreciation charges could
tercatat bersih atas aset tetap Perusahaan dan entitas be revised. The net carrying amount of the Company
anaknya pada 31 Desember 2023 dan 2022 and its subsidiaries property, plant and
masing-masing sebesar Rp 800.038.412.179 dan equipment as of 31 December 2023 and 2022
Rp 833.453.284.585. Penjelasan lebih rinci diungkapkan were Rp 800,038,412,179 and Rp 833,453,284,585,
dalam Catatan 11. respectively. Further details are disclosed in Note 11.
Imbalan Pasca-kerja Post-employment Benefits
Estimasi dan asumsi yang secara signifikan berisiko The estimates and assumptions that have a significant
menyebabkan penyesuaian material terhadap jumlah risk of causing a material adjustment to the carrying
tercatat aset dan liabilitas selama 12 bulan ke depan amounts of assets and liabilities within next 12 months
dipaparkan di bawah ini: are addressed below:
Nilai kini dari kewajiban imbalan pasca-kerja The present value of the post-employment benefits
tergantung pada sejumlah faktor yang ditentukan liabilities depends on a number of factors that are
berdasarkan basis aktuarial dengan menggunakan determined on an actuarial basis using a number of
sejumlah asumsi. Asumsi yang digunakan dalam assumptions. The assumptions used in determining the
menentukan biaya/ (penghasilan) bersih untuk pensiun net cost/(income) for pensions include the discount
mencakup tingkat diskonto. Setiap perubahan dalam rate. Any changes in these assumptions will impact the
asumsi ini akan berdampak pada jumlah tercatat atas carrying amount of post-employment benefit liabilities.
kewajiban pasca-kerja.
Perusahaan dan entitas anaknya menentukan tingkat The Company and its subsidiaries determines the
diskonto yang sesuai pada setiap akhir tahun pelaporan, appropriate discount rate at the end of each reporting
yakni tingkat bunga yang harus digunakan untuk year. This is the interest rate that should be used to
menentukan nilai kini dari estimasi arus kas masa depan determine the present value of estimated future cash
yang diharapkan akan diperlukan untuk menyelesaikan outflows expected to be required to settle the post-
kewajiban imbalan pasca-kerja. employment benefits liabilities.
Dalam menentukan tingkat diskonto yang sesuai, In determining the appropriate discount rate, the
Perseroan mempertimbangkan tingkat suku bunga dari Company and its subsidiaries considers the interest
obligasi pemerintah dalam mata uang dimana imbalan rates of government bonds that are denominated in the
tersebut akan dibayarkan dan memiliki periode jatuh currency in which the benefits will be paid and that
tempo mendekati periode kewajiban imbalan pasca- have terms to maturity approximating the terms of the
kerja yang terkait. related post-employment benefits liabilities.
Untuk tingkat kenaikan gaji masa mendatang, For the rate of future salary increases, the Company
Perseroan mengumpulkan data historis mengenai and its subsidiaries collects all historical data relating
perubahan gaji dasar pekerja dan menyesuaikannya to changes in base salaries and adjusts it for future
dengan rencana bisnis masa mendatang. business plans.
Page 42
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/32 Exhibit E/32
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
(Lanjutan) ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Imbalan Pasca-kerja (Lanjutan) Post-employment benefits (Continued)
Estimasi dan asumsi yang secara signifikan berisiko The estimates and assumptions that have a significant
menyebabkan penyesuaian material terhadap jumlah risk of causing a material adjustment to the carrying
tercatat aset dan liabilitas selama 12 bulan ke depan amounts of assets and liabilities within next 12 months
dipaparkan di bawah ini: (Lanjutan) are addressed below: (Continued)
Asumsi kunci lainnya untuk kewajiban imbalan pasca- Other key assumptions for post-employment benefits
kerja sebagian didasarkan pada kondisi pasar saat ini. liabilities are based in part on current market
Informasi tambahan diungkapkan dalam Catatan 21 atas conditions. Additional information is disclosed in
laporan keuangan konsolidasian. Note 21 to the consolidated financial statements.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam menentukan Significant judgement is involved in determining the
provisi 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 final tax
pajak akhirnya adalah tidak pasti dalam kegiatan usaha determination is uncertain during the ordinary course
normal. Perusahaan dan entitas anaknya mengakui of business. The Company and its subsidiaries recognise
liabilitas atas pajak penghasilan badan berdasarkan their liabilities for expected corporate income tax
estimasi apakah akan terdapat tambahan pajak issues based on estimates of whether additional
penghasilan badan. corporate income tax will be due.
Alokasi harga beli dan penurunan nilai goodwill Purchase price allocation and goodwill impairment
Akuntansi akuisisi mensyaratkan penggunaan asumsi Acquisition accounting requires extensive use of
akuntansi yang secara ekstensif alam mengalokasikan accounting estimates to allocate the purchase price to
harga beli kepada nilai pasar wajar aset dan liabilitas the fair market value of the assets and liabilities
yang diakuisisi, termasuk aset takberwujud. Akuisisi purchased, including intangible assets. Certain
bisnis tertentu oleh Grup menimbulkan goodwill. Sesuai businsess acquisitions of the Group have resulted in
PSAK 22 (Revisi 2010) “Kombinasi Bisnis”, goodwill tidak goodwill. In accordance with PSAK 22 (Revised 2010),
diamortisasi dan diuji bagi penurunan nilai setiap “Business Combinations”, such goodwill is not
tahunnya. amortized and subject to annual impairment testing.
Perhitungan arus kas masa depan dalam menentukan Computation of future cash flows in determining the
nilai wajar aset tetap dan aset tidak lancar lainnya dari fair value of fixed assets and other non-current assets
entitas yang diakuisisi pada tanggal akuisisi melibatkan of the acquirees at the date of acquisitions involve
estimasi yang signifikan. significant estimations.
Page 43
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/33 Exhibit E/33
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Kas - Rupiah 55.654.700 13.963.448 Cash on hand - Rupiah
Bank Cash in banks
Rupiah Rupiah
PT Bank Central Asia Tbk 30.020.900.455 50.517.626.206 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 20.249.239.852 5.840.784.319 PT Bank OCBC NISP Tbk
PT Bank Mandiri (Persero) Tbk 7.288.969.484 112.127.623 PT Bank Mandiri (Persero) Tbk
PT Bank Sinarmas Tbk 617.181.798 636.630.673 PT Bank Sinarmas Tbk
PT Bank Negara Indonesia (Persero) Tbk 19.511.766 8.501.479.748 PT Bank Negara Indonesia (Persero) Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk 188.889.627 165.523.784 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 22.992.656 - PT Bank Mandiri (Persero) Tbk
PT Bank Sinarmas Tbk - 157.310 PT Bank Sinarmas Tbk
Dolar Singapura Singapore Dollar
PT Bank Sinarmas Tbk 3.224.916 6.234.693 PT Bank Sinarmas Tbk
Sub-jumlah bank 58.410.910.554 65.780.564.356 Sub-total cash in banks
Deposito berjangka - Rupiah Time deposits - Rupiah
PT Bank OCBC NISP Tbk 31.503.218.085 70.785.069.657 PT Bank OCBC NISP Tbk
Jumlah 89.969.783.339 136.579.597.461 Total
Tingkat bunga deposito berjangka per tahun 3,00% 2,8% - 3,5% Interest rates on time deposits per annum
Seluruh bank ditempatkan pada pihak ketiga. All banks are placed with third parties.
5. PIUTANG USAHA – PIHAK KETIGA 5. TRADE RECEIVABLES – THIRD PARTIES
a. Berdasarkan Pelanggan a. a. By Customer
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
PT Anugerah Pharmindo Lestari 32.086.350.894 26.389.235.459 PT Anugerah Pharmindo Lestari
PT Penta Valent Tbk 27.918.262.759 - PT Penta Valent Tbk
PT Sapta Sari Tama 27.607.743.912 32.804.974.556 PT Sapta Sari Tama
PT Parit Padang Global 12.542.431.235 1.106.728.228 PT Parit Padang Global
PT Kimia Farma Trading & Distribution 11.784.429.833 9.178.226.038 PT Kimia Farma Trading & Distribution
Wicaksana Overseas International 11.149.910.928 - Wicaksana Overseas International
PT Antarmitra Sembada 7.785.703.278 7.293.536.628 PT Antarmitra Sembada
PT Kwatro Mandiri Ekavisi 6.624.334.588 7.596.333.630 PT Kwatro Mandiri Ekavisi
PT Eva Surya Pratama 4.442.008.706 1.428.361.405 PT Eva Surya Pratama
PT Sawah Besar Farma 3.543.309.521 3.543.309.521 PT Sawah Besar Farma
PT Forta Mitra Sejati 3.348.226.559 4.138.822.357 PT Forta Mitra Sejati
PT Sehat Inti Perkasa 3.094.677.437 6.683.252.941 PT Sehat Inti Perkasa
PT Nagsalaya 2.679.743.170 - PT Nagsalaya
PT Mega Inter Distrindo 1.893.530.144 - PT Mega Inter Distrindo
PT Combi Putra Mandiri 1.818.054.823 4.792.653.083 PT Combi Putra Mandiri
PT Sumber Hidup Sehat 1.642.920.458 2.123.908.956 PT Sumber Hidup Sehat
PT Combi Putra 1.324.813.737 - PT Combi Putra
PT Bayu Medika Khatulistiwa 1.198.468.940 2.346.750.498 PT Bayu Medika Khatulistiwa
PT Global Mitra Pekanbaru 1.103.934.499 620.969.706 PT Global Mitra Pekanbaru
PT Mandiri Medika Farma 1.018.797.990 850.679.408 PT Mandiri Medika Farma
Lain-lain (dibawah Rp 1 miliar) 37.237.526.656 49.400.220.181 Others (below Rp 1 billion)
Jumlah 201.845.180.067 160.297.962.595 Total
Cadangan kerugian penurunan nilai ( 13.153.717.830) ( 11.350.341.824) Allowance for impairment losses
Neto 188.691.462.237 148.947.620.771 Net
Page 44
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/34 Exhibit E/34
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA – PIHAK KETIGA (Lanjutan) 5. TRADE RECEIVABLES – THIRD PARTIES (Continued)
b. Berdasarkan Umur b. b. By Age
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Belum jatuh tempo 128.013.478.238 116.209.002.109 Not yet due
1 - 30 hari 33.114.450.746 18.283.323.201 1 - 30 days
31 - 60 hari 12.332.630.599 12.040.894.441 31 - 60 days
Lebih dari 60 hari 28.384.620.484 13.764.742.844 More than 60 days
Jumlah 201.845.180.067 160.297.962.595 Total
Cadangan kerugian penurunan nilai ( 13.153.717.830) ( 11.350.341.824) Allowance for impairment losses
Neto 188.691.462.237 148.947.620.771 Net
c. Berdasarkan Mata Uang c. c. By Currency
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Rupiah 188.691.462.237 148.833.365.669 Rupiah
Dolar Amerika Serikat - 114.255.102 United States Dollar
Jumlah 188.691.462.237 148.947.620.771 Total
Berdasarkan hasil penelaahan terhadap keadaan akun Based on the review of the status of the individual
piutang masing-masing pelanggan pada akhir tahun, receivable accounts at the end of the year, management
manajemen berpendapat bahwa jumlah penyisihan believes that the above allowance for impairment losses
kerugian penurunan nilai tersebut di atas cukup untuk is adequate to cover possible losses from non-collection
menutup kemungkinan kerugian atas tidak tertagihnya of the trade receivable.
piutang usaha.
Piutang usaha yang dijaminkan atas utang bank sebesar Trade receivables pledged for bank loans amounted to
Rp 100.000.000.000 pada 31 Desember 2023 dan Rp 100,000,000,000 as of 31 December 2023 and
Rp 60.000.000.000 pada 31 Desember 2022. Rp 60,000,000,000 in 31 December 2022.
Mutasi cadangan kerugian penurunan nilai adalah The mutation of allowance for impairment losses are as
sebagai berikut: follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Saldo awal 11.350.341.824 8.167.463.093 Beginning balance
Penambahan (Catatan 29) 1.803.376.006 3.384.843.780 Addition (Note 29)
Penghapusan - ( 201.965.049) Written-off
Saldo akhir 13.153.717.830 11.350.341.824 Ending balance
Page 45
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/35 Exhibit E/35
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG NON-USAHA – PIHAK KETIGA 6. NON-TRADE RECEIVABLES – THIRD PARTIES
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Pemegang lisensi pemasaran 7.993.425.287 1.131.275.208 Marketing authorization holder
Piutang karyawan 1.016.135.886 1.446.607.643 Employee receivables
Lain-lain 762.149.057 229.547.324 Others
Jumlah 9.771.710.230 2.807.430.175 Total
Piutang karyawan merupakan piutang atas program Employee receivables are receivables from personal
kepimilikan kendaraan (Car Ownership Program). vehicle program (Car Ownership Program).
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 dari normal operating cycle of business if longer), they are
bisnis jika lebih lama), piutang tersebut dikelompokkan classified as current assets. If not, they are presented
sebagai aset lancar. Jika tidak, piutang tersebut as non-current assets.
disajikan sebagai aset tidak lancar
7. PERSEDIAAN - NETO 7. INVENTORIES - NET
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Barang jadi 116.193.001.050 113.878.492.002 Finished goods
Bahan baku dan kemasan 82.842.594.717 75.708.688.300 Raw materials and packaging
Barang dalam proses 19.060.716.854 12.198.681.672 Work in process
Persediaan konsumsi 5.844.767.303 9.943.249.179 Consumption inventories
Barang dagangan 5.910.765.238 8.554.636.065 Merchandise inventories
Barang promosi untuk farmasi 211.967.958 305.110.521 Promotion for pharmaceutical
Suku cadang dan lain-lain 4.433.312.237 4.489.538.372 Spareparts and others
Sub-jumlah 234.497.125.357 225.078.396.111 Sub-total
Dikurangi : Cadangan kerugian Less: Allowance for impairment
penurunan nilai ( 9.012.952.003) ( 14.884.612.086) in value of inventories
Jumlah 225.484.173.354 210.193.784.025 Total
Biaya persediaan yang diakui sebagai beban The cost of inventories recognized as expense and
dan termasuk dalam “Beban Pokok Penjualan” included in “Cost of Goods Sold” amounted to
masing-masing sebesar Rp 246.698.514.606 dan Rp 246,698,514,606 and Rp 268,640,573,339 as of
Rp 268.640.573.339 pada tanggal 31 Desember 2023 dan 31 December 2023 and 2022, respectively.
2022.
Pada tanggal 31 Desember 2023 dan 2022, persediaan As of 31 December 2023 and 2022, inventories of the
Perusahaan dan entitas anaknya telah diasuransikan Company and its subsidiaries are insured with third
kepada pihak ketiga terhadap risiko kebakaran dan risiko parties against fire and other risks with details as
kerugian lainnya dengan rincian sebagai berikut: follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
PT Dinamika Prima Servitama 73.581.947.551 - PT Dinamika Prima Servitama
PT Asuransi Tokio Marine Indonesia 35.000.000.000 35.000.000.000 PT Asuransi Tokio Marine Indonesia
PT Sinarmas 15.000.000.000 15.000.000.000 PT Sinarmas
PT Great Eastern 6.500.000.000 6.500.000.000 PT Great Eastern
PT Zurich Asuransi Indonesia - 200.000.000 PT Zurich Asuransi Indonesia
Jumlah 130.081.947.551 56.700.000.000 Total
Page 46
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/36 Exhibit E/36
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERSEDIAAN – NETO (Lanjutan) 7. INVENTORIES – NET (Continued)
Manajemen Perusahaan dan entitas anaknya The Company and its subsidiaries’ management believes
berpendapat jumlah pertanggungan tersebut mencukupi the amount of coverage is sufficient to anticipate the
untuk mengantisipasi kemungkinan terjadinya kerugian. possibility of loss.
Berdasarkan penelaahan terhadap kondisi fisik Based on the observation of the physical condition of
persediaan pada akhir tahun, manajemen Perusahaan the inventories at the end of the year, the Company and
dan entitas anaknya berpendapat bahwa its subsidiaries’ management believes that decline
jumlah penyisihan penurunan nilai tersebut diatas cukup impairment losses for inventory obsolescence are
per tanggal 31 Desember 2023 dan 2022. adequate as of 31 December 2023 and 2022.
Persediaan senilai Rp 83.750.000.000 dan Inventories amounted to Rp 83,750,000,000 and
Rp 21.250.000.000 pada 31 Desember 2023 dan 2022 Rp 21,250,000,000 as of 31 December 2023 and 2022 are
dijaminkan untuk utang bank dari PT Bank OCBC NISP pledged as collateral for bank loans from PT Bank OCBC
Tbk dan PT Bank Mandiri (Persero) Tbk (Catatan 14). NISP Tbk and PT Bank Mandiri (Persero) Tbk (Note 14).
8. INVESTASI SAHAM 8. INVESTMENT IN SHARES OF STOCK
Akun ini merupakan investasi saham sebagai berikut: This account represents investment in shares of stock
as follows:
Persentase Nilai tercatat/
kepemilikan efektif/ Carrying value
Jenis Usaha/ Percentage of 31 Desember 2023/ 31 Desember 2022/
Perusahaan/ The Company Business Activities effective ownership 31 December 2023 31 December 2022
Metode nilai wajar/ Fair value method
Indopacific Health Technology Pte., Ltd. Health technology/ 6,76% 44.503.597.522 45.015.953.764
Teknologi kesehatan
Asia Venture Capital Holding Pte., Ltd. Other Holding Companies/ 10,20% 29.728.000.000 29.728.000.000
Induk perusahaan lainnya
PT E-Tirta Medical Center Health services/ 10,00% 14.029.107.519 14.029.107.519
Pelayanan kesehatan
PT Global Assistance and Healthcare Health services/ 10,00% 7.444.280.207 7.444.280.207
Pelayanan kesehatan
PT Global Asistensi Medika Health services/ 10,00% 4.350.670.155 4.350.670.155
Pelayanan kesehatan
PT Fullerton Health Indonesia Health services/ 10,00% 25.942.119 25.942.119
Pelayanan kesehatan
Jumlah/ Total 100.081.597.522 100.593.953.764
Pada tanggal 31 Desember 2023 dan 2022, jumlah As of 31 December 2023 and 2022, provision for
cadangan kerugian penurunan nilai atas investasi saham impairment loss on investment in shares of stock is nil.
adalah nihil.
9. UANG MUKA 9. ADVANCES
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Impor 9.412.595.695 9.471.491.852 Import
Pembelian 6.027.832.505 4.204.456.775 Purchase
Lain-lain 28.594.110.818 19.281.876.493 Others
Jumlah 44.034.539.018 32.957.825.120 Total
Page 47
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/37 Exhibit E/37
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. BEBAN DIBAYAR DI MUKA 10. PREPAID EXPENSES
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Asuransi 2.010.106.655 3.370.360.972 Insurance
Sewa 799.542.352 667.143.517 Rent
Lain-lain 3.336.866.536 5.468.725.077 Others
Jumlah 6.146.515.543 9.506.229.566 Total
11. ASET TETAP 11. PROPERTY, PLANT AND EQUIPMENT
Entitas anak Reklasifikasi
Saldo awal/ yang diakuisisi/ dan penyesuaian/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reclassification Ending
31 Desember 2023 balances subsidiary Additions Deductions and adjustment balances 31 December 2023
Biaya perolehan Cost
Pemilikan langsung Direct acquisition
Tanah 257.688.231.045 - - - - 257.688.231.045 Land
Bangunan dan prasarana 530.586.624.620 - 628.495.601 ( 199.525.000) 14.062.070.303 545.077.665.524 Buildings and improvements
Mesin dan peralatan 277.940.262.033 - 7.037.953.834 ( 24.022.614) 100.234.303.884 385.188.497.137 Machinery and equipment
Peralatan kantor 126.312.874.302 - 752.796.747 ( 28.628.025) (100.234.303.884) 26.802.739.140 Office equipment
Kendaraan 6.429.844.172 - 897.415.842 ( 984.921.307) - 6.342.338.707 Vehicles
Hardware dan software 9.643.138.813 - 94.061.171 - - 9.737.199.984 Hardware and software
Sub-jumlah 1.208.600.974.985 - 9.410.723.195 ( 1.237.096.946) 14.062.070.303 1.230.836.671.537 Sub-total
Aset dalam pembangunan Construction-in-progress
Bangunan 8.894.741.368 - 6.772.353.474 - ( 14.062.070.303) 1.605.024.539 Building
Mesin - - 306.915.000 - - 306.915.000 Machinery
Jumlah 1.217.495.716.353 - 16.489.991.669 ( 1.237.096.946) - 1.232.748.611.076 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisition
Bangunan dan prasarana 150.188.411.649 - 11.623.166.424 ( 23.966.440) - 161.787.611.633 Buildings and improvements
Mesin dan peralatan 150.158.856.334 - 25.654.967.444 ( 20.483.798) 61.068.753.439 236.862.093.419 Machinery and equipment
Peralatan kantor 73.755.227.066 - 10.230.149.980 ( 28.628.025) ( 61.068.753.439) 22.887.995.582 Office equipment
Kendaraan 5.658.156.077 - 636.276.284 ( 839.595.464) - 5.454.836.897 Vehicles
Hardware dan software 4.281.780.642 - 1.435.880.724 - - 5.717.661.366 Hardware and software
Jumlah 384.042.431.768 - 49.580.440.856 ( 912.673.727) - 432.710.198.897 Total
Nilai tercatat 833.453.284.585 800.038.412.179 Carrying value
Entitas anak Reklasifikasi
Saldo awal/ yang diakuisisi/ dan penyesuaian/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reclassification Ending
31 Desember 2022 balances subsidiary Additions Deductions and adjustment balances 31 December 2022
Biaya perolehan Cost
Pemilikan langsung Direct acquisition
Tanah 178.894.298.837 36.347.000.000 - - 42.446.932.208 257.688.231.045 Land
Bangunan dan prasarana 176.178.394.143 353.989.966.710 1.453.095.977 ( 84.200.000) ( 950.632.210) 530.586.624.620 Buildings and improvements
Mesin dan peralatan 139.648.982.713 113.470.052.823 21.603.074.690 ( 471.955.832) 3.690.107.639 277.940.262.033 Machinery and equipment
Peralatan kantor 13.049.590.026 114.675.148.502 747.784.196 ( 2.159.648.422) - 126.312.874.302 Office equipment
Kendaraan 5.396.991.686 271.504.489 - ( 1.802.980.010) 2.564.328.007 6.429.844.172 Vehicles
Hardware dan software 3.826.282.998 5.343.600.956 3.321.895.014 ( 2.848.640.155) - 9.643.138.813 Hardware and software
Sub-jumlah 516.994.540.403 624.097.273.480 27.125.849.877 ( 7.367.424.419) 47.750.735.644 1.208.600.974.985 Sub-total
Aset dalam pembangunan Construction-in-progress
Bangunan 1.782.129.193 254.000.000 10.121.480.244 ( 523.392.640) ( 2.739.475.429) 8.894.741.368 Building
Jumlah 518.776.669.596 624.351.273.480 37.247.330.121 ( 7.890.817.059) 45.011.260.215 1.217.495.716.353 Total
Page 48
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/38 Exhibit E/38
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP (Lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT (Continued)
Entitas anak Reklasifikasi
Saldo awal/ yang diakuisisi/ dan penyesuaian/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reclassification Ending
31 Desember 2022 balances subsidiary Additions Deductions and adjustment balances 31 December 2022
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisition
Bangunan dan prasarana 53.751.777.014 71.944.212.655 25.841.256.861 ( 84.200.000) ( 1.264.634.881) 150.188.411.649 Buildings and improvements
Mesin dan peralatan 78.750.339.216 46.799.009.989 23.750.835.098 ( 405.962.850) 1.264.634.881 150.158.856.334 Machinery and equipment
Peralatan kantor 10.108.229.172 54.078.304.058 11.758.341.626 ( 2.189.647.790) - 73.755.227.066 Office equipment
Kendaraan 5.130.534.706 271.504.489 872.252.069 ( 1.594.256.436) 978.121.249 5.658.156.077 Vehicles
Hardware dan software 581.632.290 4.695.902.627 1.694.963.505 ( 2.690.717.780) - 4.281.780.642 Hardware and software
Jumlah 148.322.512.398 177.788.933.818 63.917.649.159 ( 6.964.784.856) 978.121.249 384.042.431.768 Total
Nilai tercatat 370.454.157.198 833.453.284.585 Carrying value
Beban penyusutan untuk aset tetap pemilikan langsung Depreciation of assets under direct acquisition were
dialokasikan sebagai berikut: allocated as follows:
2023 2022
Beban pokok penjualan 43.993.402.824 55.911.742.037 Cost of goods sold
Beban penjualan dan Sales and marketing
pemasaran (Catatan 28) 46.425.493 28.296.063 expenses (Note 28)
Beban umum dan General and administrative
administrasi (Catatan 29) 5.540.612.539 7.977.611.059 expenses (Note 29)
Jumlah 49.580.440.856 63.917.649.159 Total
Laba penjualan aset tetap dalam pada tanggal Gain on sale of property, plant and equipment
31 Desember 2023 dan 2022 adalah sebagai berikut: as of 31 December 2023 and 2022 are follows:
2023 2022
Harga jual 226.439.216 1.399.420.090 Proceeds from sale
Dikurangi: Less:
- Nilai tercatat neto penjualan aset tetap ( 6.840.000) ( 299.885.552) Net carrying value selling fixed assets -
- Nilai tercatat neto penghapusan aset ( 176.097.376) ( 373.810.565) Net carrying value disposal assets -
Laba atas penjualan Gain on sale of property, plant
aset tetap 43.501.840 725.723.973 and equipment
Perusahaan memiliki sebidang tanah yang berlokasi di The Company own a parcel of land located in Cibodas
Desa Cibodas, Pacet, Cianjur, Jawa Barat, dengan total Village, Pacet, Cianjur, West Java, covering total area
luas 41.481 meter persegi dengan hak legal berupa Hak of 41,481 square meters with legal rights of Building Use
Guna Bangunan (HGB) atas nama Perusahaan yang Rights (HGB) under the Company’s name and will expire
berakhir antara tahun 2032 sampai dengan tahun 2035, between year 2032 until year 2035, and is extendable.
dan dapat diperpanjang.
Tanah dengan luas 3,4 hektar dan bangunan pabrik yang Land with total area 3.4 hectares and factory buildings
berlokasi di Desa Cibodas, Pacet, Cianjur, Jawa Barat is located in Cibodas Village, Pacet, Cianjur, West Java
dengan hak legal berupa Hak Guna Bangunan (HGB) atas with legal rights Building of Use Rights (HGB) under the
nama Perusahaan dan akan berakhir pada tahun 2035 Company’s name and will expire until year 2035 are
digunakan sebagai jaminan utang bank yang diperoleh used as collateral to the bank loan obtained from
dari PT Bank OCBC NISP Tbk (Catatan 14 dan 19). PT Bank OCBC NISP Tbk (Notes 14 and 19).
Page 49
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/39 Exhibit E/39
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP (Lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT (Continued)
Tanah dengan luas 3.400 m2 dan bangunan yang Land with total area 3,400 m2 and buildings is located
berlokasi di Kampung Carang Pulang RT 001 RW 02, in Kampung Carang Pulang RT 001 RW 02, Medang,
Medang, Pagedangan, Kabupaten Tangerang dengan hak Pagedangan, Kabupaten Tangerang with legal rights
legal berupa Hak Guna Bangunan (HGB) No. 09421 atas Building of Use Rights (HGB) No. 09421 under
nama Perusahaan yang berakhir sampai dengan the Company’s name and will expire until year
tahun 2048 digunakan sebagai jaminan tambahan atas 2048 which are used as additional collateralized for
utang bank yang diperoleh dari PT Bank OCBC NISP Tbk bank loans obtained from PT Bank OCBC
(Catatan 14 dan 19). NISP Tbk (Notes 14 and 19).
Pada tanggal 31 Desember 2023 dan 2022, jumlah harga As of 31 December 2023 and 2022, property, plant and
perolehan aset tetap Perusahaan dan entitas anaknya equipment of the Company and its subsidiaries which
yang telah disusutkan penuh tetapi masih digunakan have been fully depreciated but are still in use in the
dalam kegiatan operasional adalah masing-masing operational activities amounted to Rp 91,521,554,513
sebesar Rp 91.521.554.513 dan Rp 83.928.196.617. and Rp 83,928,196,617, respectively.
Aset dalam pembangunan merupakan proyek The assets under construction is a building construction
pengembangan konstruksi bangunan di tanah milik development project on land owned by the
Perusahaan yang berlokasi di Legok, Banten, dengan Company located in Legok, Banten with an 11%
tingkat penyelesaian 11% dengan akumulasi biaya completion rate and an accumulated cost of
sebesar Rp 389.432.836 pada 31 Desember 2023 dan Rp 389,432,836 as of 31 December 2023 and 2022, where
2022, yang dimana pembangunan tersebut dihentikan the construction was stopped and it will be sold. As of
kemudian akan dijual. Aset dalam pembangunan 31 December 2023, assets under construction of
Cephalosporin dan modifikasi AHU Utility dengan Cephalosporin and modification of AHU Utility with
akumulasi biaya masing-masing sebesar Rp 501.481.452 accumulated cost of Rp 501,481,452 and Rp 96,594,892,
dan Rp 96.594.892 pada 31 Desember 2023. Tingkat respectively. The completion rate for Cephalosporin
penyelesaian Cephalosporin dan modifikasi AHU Utility and modification of AHU Utility are 83.97% and 93.83%,
masing-masing sebesar 83,97% dan 93,83% dan respectively, and estimated to be completed at the
ditargetkan selesai di awal tahun 2024. beginning of the year 2024.
Ethica, entitas anak, juga memiliki aset dalam Ethica, the subsidiary is also has asset under
pembangunan yang merupakan renovasi bangunan untuk construction regarding to building renovation for
Research and Development Center, dengan akumulasi Research and Development Center, with an accumulated
biaya sebesar Rp 614.360.359 per tanggal cost of Rp 614,360,359 as of 31 December 2023. This
31 Desember 2023. Proyek renovasi ini telah mencapai project has reached a completion percentage of 97% and
presentasi penyelesaian sebesar 97% dan ditargetkan estimated to be completed at the beginning of the year
selesai di awal tahun 2024. 2024.
Pada tanggal 31 Desember 2023 dan 2022, aset tetap As of 31 December 2023 and 2022, property, plant and
Perusahaan dan entitas anaknya telah diasuransikan equipment of the Company and its subsidiaries are
kepada pihak ketiga terhadap risiko kebakaran dan risiko insured with third parties against fire and other risks
kerugian lainnya dengan rincian sebagai berikut: with details as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
PT Dinamika Prima Servitama 136.420.540.000 - PT Dinamika Prima Servitama
PT Asuransi Tokio Marine Indonesia 16.900.000.000 614.209.579.608 PT Asuransi Tokio Marine Indonesia
PT Great Eastern 96.810.300.000 89.286.300.000 PT Great Eastern
PT KSK Insurance Indonesia - 460.500.000 PT KSK Insurance Indonesia
Jumlah 250.130.840.000 703.956.379.608 Total
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the amounts insures are
tersebut cukup untuk menutupi kemungkinan kerugian adequate to cover possible losses from insured assets.
atas aset yang dipertanggungkan.
Berdasarkan pertimbangan manajemen, tidak terdapat Based on the management’s review, there are no events
kejadian-kejadian atau perubahan-perubahan keadaan or changes in circumstances indicating the impairment
yang mengindikasikan adanya penurunan nilai aset tetap of the carrying amount of property, plant and
pada tanggal 31 Desember 2023 dan 2022. equipment as of 31 December 2023 and 2022.
Page 50
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/40 Exhibit E/40
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TAKBERWUJUD 12. INTANGIBLE ASSETS
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Perangkat lunak 18.242.182.000 13.214.593.080 Software
Merek dagang, hak paten dan formula 6.697.892.120 1.174.442.120 Trademarks, patents and formula
Akumulasi amortisasi ( 5.828.777.920) ( 3.218.823.532) Accumulated amortization
Jumlah 19.111.296.200 11.170.211.668 Total
Beban amortisasi atas aset takberwujud dibebankan Amortization expense of intangible assets were charged
pada beban pokok penjualan dan beban usaha. to cost of good solds and operating expenses.
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:
Entitas anak yang
Saldo awal/ baru diakuisisi/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reklasifikasi/ Ending
31 Desember 2023 balance subsidiary Additions Deductions Reclassification balance 31 December 2023
Biaya Perolehan Cost
Bangunan 11.723.286.814 - 657.895.805 ( 6.459.955.610) - 5.921.227.009 Buildings
Kendaraan 10.810.731.577 - 3.041.812.270 ( 964.279.662) - 12.888.264.185 Vehicles
Jumlah 22.534.018.391 - 3.699.708.075 ( 7.424.235.272) - 18.809.491.194 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 4.174.678.613 - 3.795.735.640 ( 5.535.996.542) - 2.434.417.711 Buildings
Kendaraan 5.118.188.954 - 1.917.753.382 ( 868.953.946) - 6.166.988.390 Vehicles
Jumlah 9.292.867.567 - 5.713.489.022 ( 6.404.950.488) - 8.601.406.101 Total
Nilai tercatat 13.241.150.824 10.208.085.093 Carrying value
Entitas anak yang
Saldo awal/ baru diakuisisi/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reklasifikasi/ Ending
31 Desember 2022 balance subsidiary Additions Deductions Reclassification balance 31 December 2022
Biaya Perolehan Cost
Bangunan 15.824.275.139 3.021.675.835 - ( 3.021.675.835) ( 4.100.988.325) 11.723.286.814 Buildings
Kendaraan 8.470.192.510 12.072.840.377 4.614.192.135 ( 11.782.165.438) ( 2.564.328.007) 10.810.731.577 Vehicles
Jumlah 24.294.467.649 15.094.516.212 4.614.192.135 ( 14.803.841.273) ( 6.665.316.332) 22.534.018.391 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 4.426.635.172 2.207.526.369 4.663.181.232 ( 3.021.675.835) ( 4.100.988.325) 4.174.678.613 Buildings
Kendaraan 3.564.709.868 10.773.016.045 2.673.790.497 ( 10.915.206.207) ( 978.121.249) 5.118.188.954 Vehicles
Jumlah 7.991.345.040 12.980.542.414 7.336.971.729 ( 13.936.882.042) ( 5.079.109.574) 9.292.867.567 Total
Nilai tercatat 16.303.122.609 13.241.150.824 Carrying value
Rincian liabilitas sewa adalah sebagai berikut: The details of lease liabilities are as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Liabilitas sewa hak-guna 11.097.848.735 13.883.045.261 Lease liabilities on right-of-use
Dikurangi: Bagian jatuh tempo Less:
dalam satu tahun ( 5.948.920.179) ( 5.675.725.146) Current maturities
Bagian jangka panjang 5.148.928.556 8.207.320.115 Long-term portion
Page 51
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/41 Exhibit E/41
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA DAN LIABILITAS SEWA (Lanjutan) 13. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
(Continued)
Saldo akhir/
Bangunan/ Kendaraan/ Ending
Buildings Vehicles balance
Pada 1 Januari 2023 7.809.440.036 6.073.605.225 13.883.045.261 At 1 January 2023
Penambahan (pengurangan) ( 614.335.455) 2.988.046.901 2.373.711.446 Addition (deduction)
Pembayaran ( 3.820.603.600) ( 2.294.036.728) ( 6.114.640.328) Payment
Beban bunga (Catatan 31) 438.251.830 517.480.526 955.732.356 Interest expense (Note 31)
Pada 31 Desember 2023 3.812.752.811 7.285.095.924 11.097.848.735 At 31 December 2023
Saldo akhir/
Bangunan/ Kendaraan/ Ending
Buildings Vehicles balance
Pada 1 Januari 2022 11.434.086.859 2.511.484.593 13.945.571.452 At 1 January 2022
Penambahan - 5.734.530.773 5.734.530.773 Addition
Pembayaran ( 4.408.382.400) ( 2.787.580.015) ( 7.195.962.415) Payment
Beban bunga (Catatan 31) 783.735.577 615.169.874 1.398.905.451 Interest expense (Note 31)
Pada 31 Desember 2022 7.809.440.036 6.073.605.225 13.883.045.261 At 31 December 2022
Perusahaan dan entitas anaknya melakukan transaksi The Company and its subsidiaries entered into financing
kredit kepemilikan kendaraan bermotor dengan agreements for purchase vehicles with PT ORIX Finance
PT ORIX Finance Indonesia dan Toyota Astra Financial Indonesia and Toyota Astra Financial Services with a
Services dengan jangka waktu 3 tahun. period of 3 years.
Jumlah yang diakui dalam laporan arus kas konsolidasian Amounts recognized in the consolidated statement of
adalah sebagai berikut: profit or loss and other comprehensive income are as
follows:
2023 2022
Jumlah kas keluar untuk Total cash outflow for
Pembayaran liabilitas sewa 6.114.640.328 7.195.962.415 Payment of lease liabilities
Jumlah yang diakui dalam laporan laba rugi dan Amounts recognized in the consolidated statement of
penghasilan komprehensif lain konsolidasian adalah profit or loss and other comprehensive income are as
sebagai berikut: follows:
2023 2022
Bunga atas liabilitas sewa (Catatan 31) 955.732.356 1.398.905.451 Interest on lease liabilities (Note 31)
Beban penyusutan aset hak-guna Depreciation of right-of-use assets
Beban pokok penjualan 150.686.300 274.744.729 Cost of good sold
Beban penjualan dan pemasaran (Catatan 28) 1.376.594.392 2.589.767.142 Sales and marketing expenses (Note 28)
Beban umum dan administrasi (Catatan 29) 4.186.208.330 4.484.998.111 General and administrative expenses (Note 29)
Beban terkait liabilitas sewa bernilai rendah Expenses related to low value, variable
sewa bersifat variabel dan jangka pendek 2.918.381.445 4.578.605.382 leases and short - term lease liabilities
Jumlah 9.587.602.823 13.327.020.815 Total
Ringkasan komponen perubahan liabilitas yang timbul Summary of component of changes in the liabilities
dari sewa adalah sebagai berikut: arising from leases is as follow:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Saldo awal 13.883.045.261 13.945.571.452 Beginning balance
Penambahan 3.329.443.802 7.133.436.224 Addition
Arus kas ( 6.114.640.328) ( 7.195.962.415) Cash flow
Jumlah 11.097.848.735 13.883.045.261 Total
Page 52
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/42 Exhibit E/42
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PINJAMAN BANK JANGKA PENDEK 14. SHORT-TERM BANK LOANS
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Perusahaan The Company
Rupiah Rupiah
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Fasilitas Pinjaman Demand Loan 57.000.000.000 65.000.000.000 Demand Loan Credit Facility
Fasilitas TPF 14.301.692.811 15.160.603.191 TPF Facility
Entitas Anak The Subsidiary
Rupiah Rupiah
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Fasilitas Pinjaman Demand Loan 39.982.660.994 38.464.467.971 Demand Loan Credit Facility
Fasilitas Kredit Lokal (Pinjaman
Rekening Koran) 3.612.631.160 14.739.214.042 Local Credit Facility (Overdraft)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Fasilitas Pinjaman Kredit Modal Kerja 12.500.000.000 - Working Capital Credit Facility
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Lokal (Pinjaman Local Credit
Rekening Koran) 3.815.658.102 4.064.804.849 Facility (Overdraft)
Jumlah 131.212.643.067 137.429.090.053 Total
PT Bank OCBC NISP Tbk – Pinjaman Bank Jangka PT Bank OCBC NISP Tbk – Short-Term Bank Loans
Pendek
Perusahaan The Company
Berdasarkan akta Notaris No. 87 tanggal 28 Desember Based on Notarial deed No. 87 dated 28 December
2021 dari Imelda Nur Pane, S.H., notaris di Jakarta 2021 of Imelda Nur Pane, S.H., notary in South
Selatan, Perusahaan menerima fasilitas pinjaman dari Jakarta, the Company received loan facilities from
PT Bank OCBC NISP Tbk (“OCBC NISP”) berupa Fasilitas PT Bank OCBC NISP Tbk (“OCBC NISP”), an Overdraft
Kredit Rekening Koran (“KRK”) dengan maksimum Loan (“KRK”) with maximum credit of
pinjaman Rp 5.000.000.000, Fasilitas Demand Loan 1 Rp 5,000,000,000, Demand Loan Facility 1 (“DL1”) with
(“DL1”) dengan maksimum pinjaman Rp 35.000.000.000 maximum credit of Rp 35,000,000,000 and a Combined
dan fasilitas Trade Gabungan dengan jumlah batas Trade facility with a total limit of not exceeding
seluruhnya tidak melebihi Rp 17.500.000.000 yang Rp 17,500,000,000 consisting of LC Line Facilities with
terdiri dari Fasilitas LC Line dengan pembatasan sebesar a restriction of Rp 10,000,000,000, TR Facilities with
Rp 10.000.000.000, Fasilitas TR dengan pembatasan restrictions of Rp 10,000,000,000 and TPF Facilities
sebesar Rp 10.000.000.000 dan Fasilitas TPF yang which are given a maximum restriction of
diberikan pembatasan maksimal Rp 17.500.000.000. Rp 17,500,000,000.
Berdasarkan perjanjian pinjaman No. 391/BBL-GSH- Based on the loan agreement No. 391/BBL-GSH-
COMM/PPP/XII/2021 tanggal 28 Desember 2021, COMM/PPP/XII/2021 dated 28 December 2021,
Perusahaan juga mendapatkan fasilitas Demand Loan the Company also received a Demand Loan 2 (“DL2”)
2 (“DL2”) Back to Back sebesar Rp 30.000.000.000. Back to Back facility of Rp 30,000,000,000.
Surat Pemberitahuan Persetujuan Perpanjangan Notification Letter for Approval of Temporary
Sementara Jangka Waktu Fasilitas Pinjaman Extension of Loan Facility Term No. 121/SK/JA/COMM-
No. 121/SK/JA/COMM-REG23/XII/2023 tanggal REG23/XII/2023 on date 22 December 2023, regarding
22 Desember 2023 atas perjanjian pinjaman yang telah the loan agreement which has undergone several
mengalami beberapa kali perubahan, perjanjian changes, the latest loan agreement with No. 288/BBL-
pinjaman terakhir dengan No. 288/BBL-GSH- GSH-COMM/PPP/XI/2022 dated 11 January 2023,
COMM/PPP/XI/2022 tanggal 11 Januari 2023, explains the change in the facility term, DL1, DL2 back
menerangkan mengenai perubahan jangka waktu to back, Combine Trade Facility (TPF, LC, TR) to
fasilitas RK, DL1, DL2 back to back, Combine Trade 27 January 2024. The company has changes the loan
Facility (TPF, LC, TR) menjadi tanggal 27 Januari 2024. agreement after the financial reporting period
Perusahaan mengalami perubahan atas perjanjian (Note 40). Balance at the end of period 31 December
pinjaman setelah periode pelaporan keuangan 2023 and 2022 are amounting to Rp 71,301,692,811 and
(Catatan 40). Saldo pada akhir periode Rp 80,160,603,191, respectively.
31 Desember 2023 dan 2022 masing-masing sebesar
Rp 71.301.692.811 dan Rp 80.160.603.191.
Page 53
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/43 Exhibit E/43
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PINJAMAN BANK JANGKA PENDEK (Lanjutan) 14. SHORT-TERM BANK LOANS (Continued)
Perusahaan menerima Surat Pemberitahuan The Company received a Notification Letter
No. 077/SK/JA/COMM-REG2/VIII/2023 tanggal No. 077/SK/JA/COMM-REG2/VIII/2023 dated
25 Agustus 2023 mengenai penyesuaian tingkat suku 25 August 2023 regarding the adjustment of the
bunga menjadi 7,75% per tahun. interest rate to 7.75% per annum.
Entitas Anak Subsidiary
Surat Pemberitahuan Persetujuan Perpanjangan Notification Letter for Approval of Temporary
Sementara Jangka Waktu Fasilitas Pinjaman Extension of Loan Facility TermNo. 122/SK/JA/COMM-
No. 122/SK/JA/COMM-REG23/XII/2023 tanggal REG23/XII/2023 date 22 December 2023 regarding the
22 Desember 2023 atas perjanjian pinjaman yang telah loan agreement which has undergone several changes,
mengalami beberapa kali perubahan, perjanjian the latest loan agreement with No. 157/BBL-GSH-
pinjaman terakhir dengan No. 157/BBL-GSH- COMM/PPP/XI/2022 dated 23 December 2022, explains
COMM/PPP/XI/2022 tanggal 23 Desember 2022, the change in the term of the RK, DL and TL facilities
menerangkan mengenai perubahan jangka waktu to 27 January 2024. Holi, a subsidiary, obtained a loan
fasilitas RK, DL, dan TL menjadi tanggal 27 Januari facility from OCBC NISP in the form of a KRK Facility
2024. Holi, entitas anak, memperoleh fasilitas pinjaman with a maximum loan of Rp 15,000,000,000 and a
dari OCBC NISP berupa Fasilitas KRK dengan maksimum Demand Loan Facility with a maximum loan of
pinjaman Rp 15.000.000.000 dan Fasilitas Demand Loan Rp 40,000,000,000. The tenor of the Demand Loan
dengan maksimum pinjaman Rp 40.000.000.000. Tenor facility is 6 months after the disbursement is made.
Fasilitas Demand Loan yaitu 6 bulan semenjak pencairan This loan bears interest at 7.5% per annum
dilakukan. Pinjaman ini dikenakan bunga sebesar 7,5% in year 2023 and 8% in year 2022.
per tahun pada tahun 2023 dan 8% pada tahun 2022.
Holi menerima Surat Pemberitahuan Holi received a Notification Letter
No. 078/SK/JA/COMM-REG2/VIII/2023 tanggal No. 078/SK/JA/COMM-REG2/VIII/2023 dated 25 August
25 Agustus 2023 mengenai penyesuaian tingkat suku 2023 regarding the adjustment of the interest rate to
bunga menjadi 7,75% per tahun. 7.75% per annum.
Holi juga memperoleh fasilitas pinjaman dari Holi also obtained a loan facility from
PT Bank Central Asia berupa Fasilitas KRK dengan PT Bank Central Asia in the form of the KRK Facility
maksimum pinjaman Rp 5.000.000.000 yang berlaku with a maximum loan of Rp 5,000,000,000 which is valid
sampai sampai dengan 2 Juni 2024. Pinjaman ini until 2 June 2024. This loan bears interest at 10% per
dikenakan bunga sebesar 10% per tahun. annum.
Saldo pada akhir periode 31 Desember 2023 dan 2022 Balance at the end of the 31 December 2023 and 2022
masing-masing sebesar Rp 47.410.950.256 dan are amounting to Rp 47,410,950,256 and
Rp 57.268.486.862. Rp 57,268,486,862, respectively.
Perusahaan dan Holi The Company and Holi
Pinjaman ini dijamin dengan tanah milik Perusahaan These loan is secured by the Company's parcel of land
seluas 3,4 hektar dengan hak legal atas tanah berupa measured 3.4 hectares with legal rights to land in the
SHGB No. 1/Cibodas yang berlokasi di Desa Cibodas, form of SHGB No. 1/Cibodas located in Cibodas Village,
Pacet, Cianjur, Jawa Barat, berikut bangunan di atas Pacet, Cianjur, West Java, along with buildings on the
tanah tersebut dan tambahan jaminan dengan tanah land and additional guarantees with land covering an
seluas 3.400 m2 dengan hak legal atas tanah berupa area of 3,400 m2 with legal rights to land in the form of
SHGB No. 09421/Medang yang berlokasi di Kampung SHGB No. 09421/Medang located in Kampung Carang
Carang Pulang RT 001 RW 02, Medang, Pagedangan, Pulang RT 001 RW 02, Medang, Pagedangan, Tangerang
Kabupaten Tangerang dan tambahan jaminan berupa Regency and additional guarantees in the form of land
tanah dan bangunan dengan hak legal atas tanah berupa and buildings with legal rights to land in the form
SHGB yang berlokasi di Jl. Daan Mogot Km 13,Rawa of SHGB located on Jl. Daan Mogot Km 13, Rawa
Buaya, Cengkareng, Jakarta Barat (Catatan 11), Buaya, Cengkareng, West Jakarta (Notes 11), additional
tambahan deposito Perusahaan sebesar deposits of the Company amounting to
Rp 30.000.000.000 dan tambahan jaminan fidusia atas Rp 30,000,000,000 and additional fiduciary guarantees
persediaan (Catatan 7) senilai Rp 21.250.000.000 dan on inventories (Note 7) amounting to Rp 21,250,000,000
piutang usaha (Catatan 5) sebesar Rp 60.000.000.000. and trade receivables (Note 5) amounting to
Rp 60,000,000,000.
Page 54
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/44 Exhibit E/44
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. PINJAMAN BANK JANGKA PENDEK (Lanjutan) 14. SHORT-TERM BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk – Pinjaman Bank Jangka PT Bank Mandiri (Persero) Tbk – Short-Term Bank
Pendek Loans
Entitas Anak Subsidiary
Berdasarkan perjanjian pinjaman dengan Bank Mandiri Based on the loan agreement with Bank Mandiri
No. WCO.JSD/0611/KMK/2023 tanggal 15 Mei 2023, No. WCO.JSD/0611/KMK/2023 date 15 May 2023,
Ethica, entitas anak, memperoleh fasilitas pinjaman Ethica, a subsidiary, obtained a loan facility in the form
seperti Fasilitas Kredit Modal Kerja Revolving dengan of a Revolving Working Capital Credit Facility with limit
limit pinjaman Rp 22.500.000.000, Fasilitas Kredit Modal of Rp 22,500,000,000, Stock Financing Working Capital
Kerja – berupa Stock Financing dengan limit pinjaman Credit Facililty with limit of Rp 30,000,000,000 and
Rp 30.000.000.000 dan Receivable Financing dengan Receivable Financing Working Capital Credit Facility
limit pinjaman Rp 50.000.000.000. Pinjaman ini with limit of Rp 50,000,000,000. This loan bears interest
dikenakan bunga sebesar 8% per tahun. Saldo pada akhir at 8% per annum. Balance at the end of the
periode 31 Desember 2023 dan 2022, masing-masing 31 December 2023 and 2022 are amounted to
sebesar Rp 12.500.000.000 dan nihil. Rp 12,500,000,000 and nil.
Pinjaman ini dijamin dengan jaminan fidusia atas This loan is secured by the fiducia guarantees on
persediaan (Catatan 7) senilai Rp 62.500.000.000 dan inventories (Note 7) amounting to Rp 62,500,000,000
piutang usaha (Catatan 5) senilai Rp 40.000.000.000. and trade receivables (Note 5) amounting to
Rp 40,000,000,000.
15. UTANG USAHA – PIHAK KETIGA 15. TRADE PAYABLES – THIRD PARTIES
a. Berdasarkan Pemasok d. a. By Supplier
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Juniper Biologics Pte. Ltd. 6.713.899.248 - Juniper Biologics Pte. Ltd.
PT Tigaka Distrindo Perkasa 5.978.360.103 7.390.551.333 PT Tigaka Distrindo Perkasa
PT Global Chemindo Megatrading 4.520.413.664 6.724.745.386 PT Global Chemindo Megatrading
Mundipharma Laboratories GmbH & Co. KG 3.855.206.775 14.049.884.250 Mundipharma Laboratories GmbH & Co. KG
PT Avesta Continental Pack 3.040.223.650 1.040.963.737 PT Avesta Continental Pack
PT Setia Kawan Abadi 2.635.088.801 1.203.231.387 PT Setia Kawan Abadi
PT Karunia Makmur Selaras 2.040.114.260 39.835.141 PT Karunia Makmur Selaras
PT Signa Husada 1.967.761.190 446.057.174 PT Signa Husada
PT Indogravure 1.860.331.200 51.508.900 PT Indogravure
PT IMCD Indonesia 1.822.224.851 130.190.457 PT IMCD Indonesia
PT Farmarindo Jaya 1.735.243.872 1.880.012.376 PT Farmarindo Jaya
PT Qwinjaya Aditama 1.645.007.999 313.695.574 PT Qwinjaya Aditama
PT Tempo Nagadi Trading 1.614.772.500 - PT Tempo Nagadi Trading
PT Satya Samitra Niagatama 1.525.391.936 - PT Satya Samitra Niagatama
PT Schott Igar Glass 1.523.493.065 1.104.114.981 PT Schott Igar Glass
PT Sri Aman 1.434.829.558 458.741.698 PT Sri Aman
PT Citra Niaga Raya 1.229.947.488 - PT Citra Niaga Raya
PT CGBio Neoregen Indonesia 1.069.450.000 - PT CGBio Neoregen Indonesia
River Pharma Asia Pacific Pte. Ltd. 1.069.107.061 5.507.764.824 River Pharma Asia Pacific Pte. Ltd.
Lain-lain (dibawah Rp 1 miliar) 15.564.672.140 28.352.228.299 Others (below Rp 1 billion)
Jumlah 62.845.539.361 68.693.525.517 Total
Page 55
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/45 Exhibit E/45
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG USAHA – PIHAK KETIGA (Lanjutan) 15. TRADE PAYABLES – THIRD PARTIES (Continued)
b. Berdasarkan Umur e. b. By Age
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Belum jatuh tempo 27.588.581.824 43.532.212.518 Not yet due
1 - 30 hari 19.301.653.745 12.579.217.436 1 - 30 days
31 - 60 hari 5.402.109.969 6.817.137.247 31 – 60 days
Lebih dari 60 hari 10.553.193.823 5.764.958.316 More than 60 days
Jumlah 62.845.539.361 68.693.525.517 Total
c. Berdasarkan Mata Uang f. c. By Currency
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Rupiah 52.885.080.356 68.637.388.005 Rupiah
Dolar Amerika Serikat 8.700.406.840 56.137.512 United States Dollar
Euro Uni Eropa 1.260.052.165 - European Euro
Jumlah 62.845.539.361 68.693.525.517 Total
Tidak terdapat jaminan dan pengenaan bunga yang g. There is no guarantee and interest charges has given on
diberikan atas utang usaha. trade payable.
Sumber dana untuk melunasi utang-utang tersebut h. The source of funds to pay off these debts is through
melalui hasil pinjaman dan operasional Perusahaan. loan proceeds and Company operations.
16. UTANG NON-USAHA – PIHAK KETIGA 16. NON-TRADE PAYABLES – THIRD PARTIES
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Pembelian aset tetap 4.018.086.048 892.515.981 Purchase of fixed asset
Car ownership program 1.183.361.385 2.442.377.841 Car ownership program
Jasa profesional 550.132.050 100.000.000 Professional fee
Pengangkutan 440.270.173 1.364.116.670 Freight
Lainnya 15.593.504.743 10.030.992.999 Others
Jumlah 21.785.354.399 14.830.003.491 Total
Pembayaran utang non-usaha diharapkan selesai dalam Payment for non-trade payable is expected in one year
satu tahun atau kurang (atau dalam siklus normal operasi or less (or in the normal operating cycle of business if
dari bisnis jika lebih lama), utang tersebut longer), they are classified as current liabilities. If not,
dikelompokkan sebagai liabilitas lancar. Jika tidak, they are presented as non-current liabilities.
utang tersebut disajikan sebagai liabilitas tidak lancar.
Page 56
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/46 Exhibit E/46
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka i. a. Prepaid taxes
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Pajak Penghasilan: Income taxes:
Pasal 28a (Catatan 17d) 86.470.441 85.708.529 Article 28a (Note 17d)
Pajak Pertambahan Nilai 1.721.865.720 1.701.395.484 Value Added Tax
Jumlah 1.808.336.161 1.787.104.013 Total
b. Utang Pajak j. b. Taxes Payable
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Pajak Penghasilan: Income taxes:
Pasal 4 (2) 86.470.441 85.708.529 Article 4 (2)
Pasal 21 1.721.865.720 1.701.395.484 Article 21
Pasal 22 141.717.144 128.580.646 Article 22
Pasal 23 214.470.598 358.841.084 Article 23
Pasal 26 8.974.207 67.248.847 Article 26
Pasal 29 (Catatan 17d) - 3.750.654 Article 29 (Note 17d)
Pajak Pertambahan Nilai 1.113.458.760 1.268.588.950 Value Added Tax
Jumlah 3.286.956.870 3.614.114.194 Total
c. (Beban) Manfaat Pajak Penghasilan k. c. Income Tax (Expenses) Benefit
2023 2022
Pajak kini (Catatan 17d) ( 2.562.598.060) ( 3.808.731.520) Current tax (Note 17d)
Pajak tangguhan (Catatan 17e) 584.072.371 16.200.641.775 Deferred tax (Note 17e)
Jumlah ( 1.978.525.689) 12.391.910.255 Total
Page 57
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/47 Exhibit E/47
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
d. Pajak Kini l. d. Current Tax
2023 2022
(Rugi) laba sebelum pajak menurut (Loss) profit before tax per statements of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain ( 83.247.951.561) 263.080.101.103 comprehensive income
Eliminasi konsolidasi 28.471.963.447 ( 320.634.313.599) Consolidation elimination
Rugi sebelum pajak menurut Loss before tax per statements of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain - Perusahaan ( 54.775.988.114) ( 57.554.212.496) comprehensive income - Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan Difference between commercial
komersial dan fiskal ( 1.533.238.895) 1.250.492.781 and fiscal depreciation
Penyusutan aset hak-guna 5.252.725.751 6.241.383.164 Depreciation of right-of-use assets
Imbalan pasca-kerja 3.477.445.326 2.671.654.192 Post-employment benefits
Penurunan nilai persediaan - 3.290.883.182 Decline value of inventory
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 1.609.312.456 3.208.865.482 losses on receivables
Pembayaran liabilitas Payment of post-
imbalan pasca-kerja ( 2.310.056.158) ( 1.285.203.094) employment benefits liabilities
Laba atas modifikasi
sewa pembiayaan ( 355.360.426) ( 23.163.142) Gain on lease modification
Pembayaran liabilitas sewa ( 5.758.512.308) ( 6.069.702.415) Finance lease payment
Provisi ( 2.465.074.037) 19.833.362.352 Provision
Bunga liabilitas sewa 908.840.759 1.195.188.698 Interest of finance lease
Jumlah ( 1.173.917.532) 30.313.761.200 Total
Perbedaan tetap: Permanent differences:
Beban bunga 55.596.053.147 43.157.062.818 Interest expenses
Representasi dan jamuan 7.297.834.732 2.531.695.830 Representation and entertain
Denda pajak 2.886.952.397 128.221.238 Tax penalty
Tunjangan karyawan 1.491.763.979 85.276.003 Benefit in kind
Penghasilan keuangan ( 1.320.965.922) ( 4.222.937.623) Finance income
Lain-lain 1.646.441.229 2.873.549.429 Others
Jumlah 67.598.079.562 44.552.867.695 Total
Laba kena pajak 11.648.173.916 17.312.416.399 Taxable profit
Laba kena pajak - pembulatan 11.648.173.000 17.312.416.000 Taxable profit - rounded
Beban Pajak Kini 2.562.598.060 3.808.731.520 Current Income Tax
Dikurangi Pajak Penghasilan Less
di bayar di muka: Prepaid taxes:
- Pasal 22 ( 3.650.283.584) ( 1.705.353.334) Article 22 -
- Pasal 23 ( 962.888.955) ( 463.983.923) Article 23 -
- Pasal 25 - ( 1.635.643.609) Article 25 -
Jumlah ( 4.613.172.539) ( 3.804.980.866) Total
Estimasi (lebih) kurang bayar pajak Estimated (over) under payment of
penghasilan badan ( 2.050.574.479) 3.750.654 corporate income tax
Laba kena pajak hasil rekonsiliasi menjadi dasar m. The amount of taxable profit are use as underlaying
dalam pengisian Surat Pemberitahuan Tahunan amount of the Company’s Corporate Income Tax
(“SPT”) Pajak Penghasilan Badan pada tahun (“CIT”) of each reporting year.
pelaporan.
Page 58
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/48 Exhibit E/48
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
e. Pajak Tangguhan n. e. Deferred Tax
Dibebankan ke
Dikreditkan penghasilan
(dibebankan) ke komprehensif lain/
Entitas anak yang laporan laba rugi/ Charged
1 Januari/ baru akuisisi/ Credited (charged) to other 31 Desember/
1 Januari 2023/ Newly acquired to statement of comprehensive 31 Desember 2023/
1 January 2023 subsidiaries profit or loss income 31 December 2023
Aset Pajak Tangguhan Deferred Tax Assets
Imbalan pasca-kerja 6.730.147.225 - 928.185.949 19.887.291 7.678.220.465 Post-employment benefits
Rugi fiskal 2.752.540.973 - 2.474.407.273 - 5.226.948.246 Fiscal loss
Penyisihan nilai persediaan 3.274.614.659 - ( 567.770.919) - 2.706.843.740 Impairment on inventory
Cadangan kerugian penurunan Allowance for impairment
nilai piutang 2.497.075.203 - 396.742.721 - 2.893.817.924 on receivables
Sewa 2.747.019.323 - 19.758.925 - 2.766.778.248 Lease
Provisi 7.041.978.076 - ( 243.725.688) - 6.798.252.388 Provision
Bunga leasing 426.535.630 - 199.944.967 - 626.480.597 Interest on lease
Pembayaran pokok leasing ( 2.514.177.600) - ( 1.266.872.708) - ( 3.781.050.308) Payment on lease principal
Keuntungan dari modifikasi leasing ( 54.471.095) - ( 78.179.294) - ( 132.650.389) Gain on lease modification
Penyusutan hak guna aset 8.271.908 - 1.155.599.665 - 1.163.871.573 Depreciation of right-of-use asset
Penyusutan aset tetap ( 6.148.149.164) - ( 2.434.018.520) - ( 8.582.167.684) Depreciation of property, plant, and equipment
Jumlah 16.761.385.138 - 584.072.371 19.887.291 17.365.344.800 Total
Dibebankan ke
Dikreditkan penghasilan
(dibebankan) ke komprehensif lain/
Entitas anak yang laporan laba rugi/ Charged
1 Januari/ baru akuisisi/ Credited (charged) to other 31 Desember/
1 Januari 2022/ Newly acquired to statement of comprehensive 31 Desember 2022/
1 January 2022 subsidiaries profit or loss income 31 December 2022
Aset Pajak Tangguhan Deferred Tax Assets
Imbalan pasca-kerja 4.228.350.523 4.716.579.610 ( 2.808.144.436) 593.361.528 6.730.147.225 Post-employment benefits
Rugi fiskal ( 284.753.714) - 3.037.294.687 - 2.752.540.973 Fiscal loss
Penyisihan nilai persediaan 87.522.008 6.348.660.868 ( 3.161.568.217) - 3.274.614.659 Impairment on inventory
Cadangan kerugian penurunan Allowance for impairment
nilai piutang 1.806.993.339 81.942.368 608.139.496 - 2.497.075.203 on receivables
Sewa 1.377.743.829 ( 81.067.576) 1.450.343.070 - 2.747.019.323 Lease
Provisi 1.455.081.111 3.070.811.171 2.516.085.794 - 7.041.978.076 Provision
Bunga leasing 163.594.116 - 262.941.514 - 426.535.630 Interest on lease
Pembayaran pokok leasing ( 1.178.843.069) - ( 1.335.334.531) - ( 2.514.177.600) Payment on lease principal
Keuntungan dari modifikasi leasing ( 49.375.204) - ( 5.095.891) - ( 54.471.095) Gain on lease modification
Penyusutan hak guna aset 8.271.908 - - - 8.271.908 Depreciation of right-of-use asset
Penyusutan aset tetap ( 1.257.405.564) ( 20.526.723.889) 15.635.980.289 - ( 6.148.149.164) Depreciation of property, plant, and equipment
Jumlah 6.357.179.283 ( 6.389.797.448) 16.200.641.775 593.361.528 16.761.385.138 Total
Manajemen berpendapat bahwa aset pajak Management believes that the above deferred tax
tangguhan tersebut dapat dipulihkan kembali assets can be fully recovered through future
melalui penghasilan kena pajak di masa yang akan taxable income.
datang.
Page 59
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/49 Exhibit E/49
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
f. Rekonsiliasi Laba Sebelum Pajak dengan Tarif o. f. Reconciliation Income Before Tax with Effective
Pajak yang Berlaku Tax Rates
Rekonsiliasi antara jumlah beban pajak dan hasil A reconciliation between the total tax expense and
perkalian tarif pajak yang berlaku dengan laba the amounts computed by applying the effective
akuntansi sebelum pajak adalah sebagai berikut: tax rates to income before income tax are as
follows:
2023 2022
Rugi sebelum pajak menurut Loss before tax per statement of
laporan laba rugi ( 54.775.988.114) ( 57.554.212.496) of profit or loss
Beban pajak sesuai dengan tarif
yang berlaku ( 12.050.717.385) ( 12.661.926.749) Tax expense at effective tax rate
Pengaruh pajak atas beda tetap: Tax effect of permanent differences:
Beban bunga 12.231.131.692 9.494.553.820 Interest expenses
Representasi dan jamuan 1.605.523.641 924.834.080 Representation and entertain
Penghasilan keuangan ( 290.612.503) ( 929.046.277) Finance income
Lainnya 997.346.598 311.289.270 Others
Jumlah 14.543.389.428 9.801.630.893 Total
Manfaat (Beban) Pajak 2.492.672.043 ( 2.860.295.856) Tax Benefit (Expense)
18. BEBAN AKRUAL 18. ACCRUALS
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Biaya pemasaran dan diskon tambahan 25.488.469.614 16.442.137.707 Marketing expenses and extra discount
Bonus dan THR 14.820.975.780 11.930.388.689 Bonus and THR
Beban bunga 4.433.809.128 11.668.377.692 Interest expense
Jasa profesional 2.835.825.000 2.913.950.146 Professional fees
Listrik, air dan telepon 1.871.923.286 1.803.350.758 Electricity, water and telephone
Biaya perbaikan dan pemeliharaan - 2.163.880.864 Repair and maintenance expenses
Lain-lain 4.911.817.995 3.521.831.447 Others
Jumlah 54.362.820.803 50.443.917.303 Total
19. UTANG BANK JANGKA PANJANG 19. LONG-TERM BANK LOANS
Akun ini terdiri dari: This accounts represents as follow:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Utang Bank Jangka Panjang Long-Term Bank Loans
Rupiah Rupiah
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Pinjaman berjangka Term loan
Perusahaan 48.947.991.116 59.624.092.296 The Company
Entitas anak 257.800.000 3.351.400.000 Subsidiary
Jumlah 49.205.791.116 62.975.492.296 Total
Dikurangi: L e s s:
Jatuh tempo dalam satu tahun ( 14.272.442.857) ( 16.701.992.844) Current maturities
Bagian jangka panjang 34.933.348.259 46.273.499.452 Long-term portion
Page 60
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/50 Exhibit E/50
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. UTANG BANK JANGKA PANJANG (Lanjutan) 19. LONG-TERM BANK LOANS (Continued)
PT Bank OCBC NISP Tbk – Utang Bank Jangka Panjang PT Bank OCBC NISP Tbk – Long-Term Bank Loans
Perusahaan The Company
Berdasarkan Akta Notaris Perjanjian Pinjaman terakhir Based on the Notary Deed of the last Loan Agreement
No. 87 tanggal 28 Desember 2021 dari Imelda Nur Pane No. 87 dated 28 December 2021 from Imelda Nur Pane
S.H., notaris di Jakarta Selatan, Perusahaan memperoleh S.H., notary in South Jakarta, the Company obtained
fasilitas pinjaman dari OCBC NISP berupa: a loan facility from OCBC NISP in the form of:
1. Term Loan 2 (“TL2”) dengan jumlah pokok yang tidak 1. Term Loan 2 (“TL2”) with a principal amount that
melebihi Rp 8.415.000.000 dengan jangka waktu does not exceed Rp 8,415,000,000 with a repayment
pelunasan sampai dengan 29 Maret 2025. period until 29 March 2025.
2. Term Loan 4 (“TL 4”) dengan jumlah pokok yang tidak 2. Term Loan 4 (“TL 4”) with a principal amount that
melebihi Rp 12.500.000.000 dengan jangka waktu does not exceed Rp 12,500,000,000 with a repayment
pelunasan sampai dengan 12 Juli 2029. period until 12 July 2029.
3. Term Loan 5 (“TL 5”) dengan jumlah pokok yang tidak 3. Term Loan 5 (“TL 5”) with a principal amount that
melebihi Rp 50.000.000.000 dengan jangka waktu does not exceed Rp 50,000,000,000 with a repayment
pelunasan 60 bulan sejak pencairan kredit. period of 60 months since the credit disbursement.
4. Term Loan 6 (“TL 6”) dengan jumlah pokok yang tidak 4. Term Loan 6 (“TL 6”) with a principal amount that
melebihi Rp 10.000.000.000 dengan jangka waktu does not exceed Rp 10,000,000,000 with a repayment
pelunasan 96 bulan sejak pencairan kredit. period of 96 months from the credit disbursement.
Perusahaan mengalami perubahan atas perjanjian The Company has changes to the loan agreement after
pinjaman setelah periode pelaporan keuangan the financial reporting period (Note 41).
(Catatan 41).
Salah satu syarat dari perjanjian pinjaman adalah agar One of the loan condition is for the Company to
Perusahaan menjaga rasio keuangan seperti: maintain certain ratio as follow:
• Debt service coverage ratio minimal 1,25 (satu • Debt service coverage ratio minimum 1.25 (one
koma dua puluh lima) kali. point twenty five).
Perjanjian pinjaman ini juga mencakup persyaratan The loan agreement also include restricts the Company
memperoleh persetujuan tertulis dari kreditur untuk: and its subsidiaries by get approval from creditor on
listed acts below:
• Mendapatkan pinjaman baru atau tambahan • Obtain borrowings or top-up facilities from other
pinjaman dari bank atau lembaga keuangan lain bank or financial institution
• Perubahan susunan pemegang saham • Changes of shareholder compositions
• Likuidasi atau pembubaran Perseroan atau terikat • Liquidation or dissolved of the Company or bound
dalam suatu penggabungan usaha, akuisisi atau in a merger, acquisition or consolidation with
konsolidasi dengan Perusahaan lain other Company
• Menurunkan modal disetor • Decreased of paid-in capital
• Perubahan kegiatan usaha • Changes of business activities
• Pemberian hak jaminan atas harta perseroan • Granting of collateral of the Company’s assets
• Perubahan jenis dan skala kegiatan usaha • Changes of the type and scale of business activity
• Pengalihan seluruh atau sebagian harta Perseroan • Transfer of all or partly of the Company’s assets
Entitas Anak Subsidiary
Holi, entitas anak, pada tanggal 15 November 2021 Holi a subsidiary, on 15 November 2021 obtained loan
memperoleh fasilitas pinjaman dari OCBC NISP berupa facilities from OCBC NISP consists of term loan
term loan sebesar Rp 6.445.000.000 dengan sisa jumlah amounting to Rp 6,455,000,000 with remaining balance
pinjaman per tanggal 31 Desember 2023 sebesar of Rp 257,800,000 as of 31 December 2023. These loan
Rp 257.800.000. Tingkat bunga pinjaman per tanggal bears interest of 7.75% per annum as of
31 Desember 2023 adalah sebesar 7,75% per tahun, jatuh 31 December 2023 and will due on January 2024 and pari
tempo Januari 2024 dan dijamin dengan paripasu passu collateralized of Holi loans of land and building,
jaminan kredit fasilitas Holi berupa tanah dan bangunan, time deposits, trade receivables and inventories of Holi.
deposito, piutang dagang dan persediaan Holi.
Page 61
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/51 Exhibit E/51
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. UTANG BANK JANGKA PANJANG (Lanjutan) 19. LONG-TERM BANK LOANS (Continued)
PT Bank OCBC NISP Tbk – Utang Bank Jangka Panjang PT Bank OCBC NISP Tbk – Long-Term Bank Loans
(Lanjutan) (Continued)
Kepatuhan atas Syarat Pinjaman Compliance with Loan Convenants
Pada tanggal 31 Desember 2023 dan 2022, Perusahaan As of 31 December 2023 and 2022, the Company and its
dan entitas anaknya telah memenuhi semua persyaratan subsidiary has either complied with all od the required
utang bank berjangka tersebut seperti yang telah covenants of the above-mentioned period loans as
disebutkan di dalam perjanjian kredit dengan pihak stipulated in the respective bank loan agreement.
bank.
20. UTANG OBLIGASI 20. BONDS PAYABLE
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Nilai tercatat Carrying Value
Utang pokok 800.000.000.000 700.000.000.000 Principal payable
Biaya penerbitan obligasi Unamortized bonds
yang belum diamortisasi ( 4.525.000.000) ( 4.249.600.000) issuance cost
Jumlah 795.475.000.000 695.750.400.000 Total
Perusahaan telah menerbitkan penawaran umum The Company issued public offering of Obligasi Pyridam
Obligasi Pyridam Farma I tahun 2020 pada tanggal Farma I year 2020 on 14 January 2021 amounting to
14 Januari 2021 sebesar Rp 300.000.000.000 dengan Rp 300,000,000,000 with PT Bank Bukopin Tbk as the
PT Bank Bukopin Tbk sebagai wali amanat. PT Bank trustee. PT Bank Bukopin Tbk and the Company does not
Bukopin Tbk dan Perusahaan tidak mempunyai hubungan have any affiliated relationship, either directly and
afiliasi baik langsung maupun tidak langsung. Utang indirectly. These bonds payable bear a fixed interest
obligasi ini dikenakan tingkat bunga tetap sebesar rate of 11.25% per annum starting from the issuance
11,25% per tahun terhitung sejak tanggal emisi. Bunga date. The interest on the bonds is paid every three
obligasi dibayarkan setiap tiga bulan dan utang obligasi months and the bonds payable will mature on
ini jatuh tempo tanggal 14 Januari 2026. Pada tanggal 14 January 2026. As at 27 September 2023, the Company
27 September 2023, Perusahaan telah melakukan has accelerated the repayment of Obligasi Pyriam
percepatan pelunasan Obligasi Pyridam Farma I tahun Farma I year 2020.
2020.
Pada tanggal 8 Maret 2022, Perusahaan melakukan On 8 March 2022, the Company offered bond offering of
Penawaran Umum Obligasi Berkelanjutan I Pyridam Obligasi Berkelanjutan I Pyridam Farma Tahap I year
Farma Tahap I tahun 2022 sebesar Rp 400.000.000.000 2022 with nominal value of Rp 400,000,000,000 and
dengan tingkat bunga 9,5% per tahun dan jatuh tempo bears 9.5% interest per year and payable will due within
dalam 5 (lima) tahun. Perusahaan mencatatkan 5 (five) years. These bonds were listed in the Indonesian
obligasinya pada Bursa Efek Indonesia pada Stock Exhange on 9 March 2022.
9 Maret 2022.
Pada tanggal 15 September 2023, Perusahaan melakukan On 15 September 2023, the Company offered bond
Penawaran Umum Obligasi Berkelanjutkan I Pyridam offering of Obligasi Berkelanjutan I Pyridam Farma
Farma Tahap II tahun 2023 sebesar Rp 400.000.000.000 tahap II year 2023 with nominal value of
dengan tingkat bunga 9,5% per tahun dan jatuh tempo Rp 400,000,000,000 and bears 9.5% interest rate per
dalam 2 (dua) tahun. Perusahaan mencatatkan year and payable will due within 2 (two) years. These
obligasinya pada Bursa Efek Indonesia pada bonds were listed in the Indonesian Stock Exchange on
21 September 2023. 21 September 2023.
Page 62
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/52 Exhibit E/52
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG OBLIGASI (Lanjutan) 20. BONDS PAYABLE (Continued)
Hasil bersih yang diperoleh dari obligasi ini digunakan The net proceeds from the bonds were used for business
untuk pengembangan bisnis Perusahaan dan development of the Company and its subsidiaries.
entitas anak. Sedangkan untuk Obligasi Berkelanjutan I Otherwise, net proceeds from the Obligasi
Pyridam Farma Tahap II tahun 2023 digunakan Berkelanjutan I Pyridam Farma Tahap II year 2023 were
untuk pembayaran Obligasi Pyridam Farma I tahun 2020 used for repayment of the Obligasi Pyridam Farma I
dan sisanya untuk modal kerja Perusahaan dan entitas year 2020 and working capital of the Company and its
anak. Seluruh utang obligasi telah dicatatkan di Bursa subsidiaries. All bonds issued are listed on the Indonesia
Efek Indonesia dan diterbitkan dalam mata uang Stock Exchange and denominated in Rupiah.
Rupiah.
21. IMBALAN PASCA-KERJA 21. POST-EMPLOYMENT BENEFITS LIABILITIES
Perusahaan menghitung liabilitas imbalan pasca-kerja The Company calculates post-employment benefit
sesuai dengan Peraturan Perusahaan dan Undang- liabilities in accordance with Company Regulation and
Undang Penciptaan Lapangan Kerja No. 11/2020 Job Creation Law No. 11/2020 (“The Cipta Kerja Law”,
(“UU Cipta Kerja”, (UUCK)) berdasarkan (UUCK)) based on an independent actuary calculation by
perhitungan aktuaris independen oleh Kantor Actuarial Consultants Steven Mourits in its report
Konsultan Aktuaria Steven Mourits dalam laporan No. 0632/MR-EP-PSAK24-PRFM/II/2024 for PT Pyridam
No. 0632/MR-EP-PSAK24-PRFM/II/2024 untuk Farma Tbk, 0633/MR-EP-PSAK24-HOPH/II/2024 for
PT Pyridam Farma Tbk, No. 0633/MR-EP-PSAK24- PT Holi Pharma and No. 0634/MR-EP-PSAK24-
HOPH/II/2024 untuk PT Holi Pharma dan No. 0634/MR- EIFR/II/2024 for PT Ethica Industri Farmasi using the
EP-PSAK24-EIFR/II/2024 untuk PT Ethica Industri Projected Unit Credit method in accordance with the
Farmasi dengan menggunakan metode Projected Unit Actuarial calculation report.
Credit sesuai dengan laporan perhitungan Aktuaria.
Asumsi utama yang digunakan dalam menentukan The actuarial calculation was carried out using the
penilaian aktuarial tersebut adalah sebagai berikut: following main assumptions:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Tingkat diskonto 6,75% - 6,85% 7,30% - 7,45% Discount rate
Tingkat kenaikan gaji 4,00% - 10,00% 4,00% - 10,00% Salary increase rate
Tingkat kematian TMI 4 - 2019 TMI 4 - 2019 Mortality rate
Usia pensiun normal 55 - 58 tahun/ years 58 tahun/ years Normal retirement age
Rincian liabilitas atas imbalan pasca-kerja karyawan The details of the liability for post-employment
adalah sebagai berikut: benefits are as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Nilai kini Present value of defined
Liabilitas imbalan pasti 34.901.002.103 30.591.578.288 benefit obligation
Page 63
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/53 Exhibit E/53
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. IMBALAN PASCA-KERJA (Lanjutan) 21. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
Beban imbalan pasca-kerja yang diakui dalam laporan Amounts recognized in the consolidated statement of
laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income in
konsolidasian adalah: respect of the post-employment benefits expenses are
as follows:
2023 2022
Beban jasa kini 5.557.871.113 5.181.854.540 Current service cost
Beban jasa lalu ( 1.624.105.857) ( 10.962.453.000) Past service cost
Beban bunga 1.866.727.179 1.786.897.818 Interest cost
Pengukuran kembali 18.261.000 ( 908.639.000) Remeasurement
Penyesuaian liabilitas atas Liability assumed due to
pengakuan masa kerja lalu - 178.682.923 recognition of past services
Dampak perubahan IFRIC - 6.981.177.540 Impact of IFRIC changes
Jumlah imbalan sebelum kelebihan Total before excess benefits
pembayaran 5.818.753.435 2.257.520.821 payment
Kelebihan pembayaran imbalan 284.872.218 30.412.790.085 Excess benefits payment
Jumlah 6.103.625.653 32.670.310.906 Total
Rincian rugi (laba) aktuarial adalah sebagai berikut: Actuarial loss (gain) are as follows:
2023 2022
Perubahan asumsi keuangan ( 127.209.900) ( 448.080.760) Changes in financial assumptions
Dari penyesuaian pengalaman 217.606.676 1.255.859.657 From experience adjustment
Jumlah 90.396.776 807.778.897 Total
Mutasi liabilitas imbalan pasca-kerja yang diakui di Movements in the liability for post-employment
laporan posisi keuangan konsolidasian adalah sebagai benefits recognized in the consolidated statements of
berikut: financial position are as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Saldo awal 30.591.578.288 24.479.726.341 Beginning balance
Dampak perubahan IFRIC - ( 6.981.177.540) Impact of IFRIC changes
Beban tahun berjalan 7.727.751.738 36.651.586.366 Expense during the year
Biaya jasa lalu atas perubahan imbalan ( 1.624.105.857) ( 10.962.453.000) Past service cost due to plan amendment
Dampak akuisisi - 20.907.109.000 Impact of acquisition
Rugi aktuarial 90.396.776 807.778.897 Actuarial loss
Pembayaran tahun berjalan ( 1.884.618.842) ( 34.310.991.776) Payments during the year
Saldo akhir 34.901.002.103 30.591.578.288 Ending balance
Page 64
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/54 Exhibit E/54
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. IMBALAN PASCA-KERJA (Lanjutan) 21. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
Dampak terhadap nilai kewajiban imbalan pasti dari The impact to the value of the defined benefit
perubahan yang mungkin terjadi pada satu asumsi obligation of a reasonably possible change to one
aktuaria ditunjukkan pada tabel berikut: actuarial assumption is presented in the table below:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Sensitivitas (-1%) atas tingkat diskonto Sensitivity (-1%) to discount rate
Nilai kini kewajiban imbalan pasti 37.458.015.851 28.206.360.745 Present value of benefit obligation
Sensitivitas (+1%) atas tingkat diskonto Sensitivity (+1%) to discount rate
Nilai kini kewajiban imbalan pasti 32.665.244.740 33.208.264.988 Present value of benefit obligation
Sensitivitas (-1%) atas tingkat kenaikan gaji Sensitivity (-1%) to salary increase rate
Nilai kini kewajiban imbalan pasti 32.528.548.593 31.173.570.174 Present value of benefit obligation
Sensitivitas (+1%) atas tingkat kenaikan gaji Sensitivity (+1%) to salary increase rate
Nilai kini kewajiban imbalan pasti 37.575.642.987 30.227.122.986 Present value of benefit obligation
Perusahaan dan entitas anaknya menghadapi sejumlah The Company and its subsidiaries is exposed to a
risiko signifikan terkait program imbalan pasti, number of significant risks related to its defined
sebagai berikut: benefit plans, as follows:
a. Perubahan tingkat diskonto a. Changes in discount rate
Penurunan pada tingkat diskonto menyebabkan A decrease in discount rate will increase plan
kenaikan liabilitas program. liabilities.
b. Tingkat kenaikan gaji b. Salary increment rate
Kewajiban imbalan pasti berhubungan dengan Defined benefits obligation is linked to salary
tingkat kenaikan gaji, dimana semakin tinggi tingkat increment rate, whereby the higher salary
kenaikan gaji akan menyebabkan semakin besarnya increment rate will lead to higher liabilities.
liabilitas.
Perbandingan nilai kini kewajiban imbalan pasti yang Comparison of the present value of defined benefit
timbul selama tahun berjalan dan selama 5 (lima) tahun liabilities during the current year and over the last
adalah sebagai berikut: 5 (five) years was as follows:
2023 2022 2021 2020 2019
Nilai kini liabilitas Present value of defined
imbalan pasti 34.901.002.103 30.591.578.288 24.479.726.341 18.187.112.798 32.788.105.199 benefit obligation
22. MODAL SAHAM 22. SHARE CAPITAL
Pada tanggal 31 Desember 2023 dan 2022, susunan As of 31 December 2023 and 2022, the composition of
kepemilikan saham sesuai dengan pencatatan stockholders based on the records maintained by
PT Sinartama Gunita, biro administrasi efek, adalah PT Sinartama Gunita, the securities administration
sebagai berikut: bureau, are as follows:
2023
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of Jumlah/
Nama Pemegang Saham and fully paid ownership Total Name of Shareholders
Rejuve Global Investment Pte Ltd 216.582.206 40,48% 21.658.220.600 Rejuve Global Investment Pte Ltd
PT Aldiracita Sekuritas Indonesia 95.289.206 17,81% 9.528.920.600 PT Aldiracita Sekuritas Indonesia
DBS Bank Ltd SG-PB Clients 41.441.302 7,74% 4.144.130.200 DBS Bank Ltd SG-PB Clients
PT Global Investment Institusi 29.429.400 5,50% 2.942.940.000 PT Global Investment Institusi
Masyarakat (masing-masing
di bawah 5%) 152.337.886 28,47% 15.233.788.600 Public (each below 5%)
Jumlah 535.080.000 100,00% 53.508.000.000 Total
Page 65
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/55 Exhibit E/55
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM (Lanjutan) 22. SHARE CAPITAL (Continued)
2022
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of Jumlah/
Nama Pemegang Saham and fully paid ownership Total Name of Shareholders
Rejuve Global Investment Pte Ltd 216.582.206 40,48% 21.658.220.600 Rejuve Global Investment Pte Ltd
PT Aldiracita Sekuritas Indonesia 118.348.306 22,12% 11.834.830.600 PT Aldiracita Sekuritas Indonesia
DBS Bank Ltd SG-PB Clients 40.019.702 7,48% 4.001.970.200 DBS Bank Ltd SG-PB Clients
PT Global Investment Institusi 29.429.400 5,50% 2.942.940.000 PT Global Investment Institusi
Masyarakat (masing-masing
di bawah 5%) 130.700.386 24,43% 13.070.038.600 Public (each below 5%)
Jumlah 535.080.000 100,00% 53.508.000.000 Total
23. KEPENTINGAN NON-PENGENDALI 23. NON-CONTROLLING INTERESTS
31 Desember 2023/ 31 December 2023
Bagian Pelepasan atas
Saldo awal/ dari laba rugi/ entitas anak/ Saldo akhir/
Beginning Share of Disposals of Ending
balance profit or loss subsidiary balance
PT Pyfa Sehat Indonesia 231.273.266 ( 5.233.874) 75.757 226.115.149 PT Pyfa Sehat Indonesia
Pyfa Health Singapore Pte. Ltd. ( 62.809) ( 268.456) - ( 331.265) Pyfa Health Singapore Pte. Ltd.
Jumlah 231.210.457 ( 5.502.330) 75.757 225.783.884 Total
31 Desember 2022/ 31 December 2022
Bagian Pelepasan atas
Saldo awal/ dari laba rugi/ entitas anak/ Saldo akhir/
Beginning Share of Disposals of Ending
balance profit or loss subsidiary balance
PT Pyfa Sehat Indonesia 518.865 230.754.401 - 231.273.266 PT Pyfa Sehat Indonesia
Pyfa Health Singapore Pte. Ltd. ( 9.459) ( 53.350) - ( 62.809) Pyfa Health Singapore Pte. Ltd.
Jumlah 509.406 230.701.051 - 231.210.457 Total
Page 66
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/56 Exhibit E/56
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. TAMBAHAN MODAL DISETOR 24. ADDITIONAL PAID-IN CAPITAL
Akun ini merupakan tambahan modal disetor This account represents additional paid-in capital in
sehubungan dengan penerbitan modal saham, agio atas connection with the issuance of shares on initial public
dividen saham dan selisih translasi laporan keuangan offering, arised from stock dividend and translation of
entitas anak sebagai berikut: financial statement of subsidiaries as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Agio saham dari penawaran umum saham Additional paid-in capital from initial public
kepada masyarakat tahun 2001 offering in 2001
120.000.000 saham dengan nilai nominal 120,000,000 shares with par value of Rp 100
Rp 100 per saham dan harga penawaran per share and offered at
Rp 105 per saham 600.000.000 600.000.000 Rp 105 per share
Biaya emisi efek ekuitas ( 1.550.921.499) ( 1.550.921.499) Stock issuance cost
Sub-jumlah ( 950.921.499) ( 950.921.499) Sub-total
Agio saham dari dividen saham tahun 2002 Additional paid-in capital from stock dividends
sejumlah 15.080.000 saham dengan in 2002 totalling 15,080,000 shares with market
harga pasar Rp 300 per saham 3.016.000.000 3.016.000.000 price at Rp 300 per share
Selisih translasi laporan keuangan entitas anak ( 1.540.409) ( 668.125) Difference from translation of financial statement
Jumlah 2.063.538.092 2.064.410.376 Total
25. SALDO LABA DITENTUKAN PENGGUNAANNYA 25. APPROPRIATED RETAINED EARNINGS
Sesuai Undang–Undang No. 40 Tahun 2007 mengenai Under Limited Liability Law No. 40 Year 2007, the
Perseroan Terbatas, Perusahaan diharuskan untuk Company is required to set up a statutory reserve
membuat penyisihan cadangan wajib sebesar sekurang- amounting to at least 20% of the Company and its
kurangnya 20% dari modal Perusahaan dan entitas subsidiaries issued and paid-up capital.
anaknya yang ditempatkan dan disetor.
Berdasarkan Akta Notaris No. 412 tanggal 28 Mei 2012 Based on the Notarial Deed No. 412 dated 28 May 2012
dari Buntario Tigris, S.H., S.E., M.H., notaris di Jakarta, of Buntario Tigris, S.H., S.E., M.H., notary in Jakarta,
berita acara Rapat Umum Pemegang Saham memutuskan minutes of General Meetings of Shareholders
membuat penyisihan cadangan wajib sebesar decided to set up statutory reserve amounting to
Rp 1.000.000.000 dari laba bersih tahun buku Rp 1,000,000,000 from net income for the year ended
31 Desember 2011. 31 December 2011.
Berdasarkan Akta Notaris No. 103 tanggal 25 Mei 2018 Based on the Notarial Deed No. 103 dated 25 May 2018
dari Buntario Tigris, S.H., S.E., M.H., notaris di Jakarta, of Buntario Tigris, S.H., S.E., M.H., notary in Jakarta,
acara Rapat Umum Pemegang Saham menyetujui minutes of General Meetings of Shareholders
penambahan penyisihan cadangan wajib sebesar approved addition of statutory reserve amounting to
Rp 1.000.000.000 dari laba bersih tahun buku Rp 1,000,000,000 from net income for the year ended
31 Desember 2017. 31 December 2017.
Saldo laba yang telah ditentukan penggunaannya pada The balance of the appropriated retained earnings as at
tanggal 31 Desember 2023 dan 2022 masing-masing 31 December 2023 and 2022 amounted to
sebesar Rp 2.000.000.000. Rp 2,000,000,000, respectively.
Page 67
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/57 Exhibit E/57
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PENJUALAN NETO 26. NET SALES
2023 2022
Penjualan lokal Local sales
Produk farmasi, esthetic , dan Pharmaceutical products, esthetic, and
jasa maklon (Catatan 32) 843.728.113.641 795.251.439.682 toll manufacturing service (Note 32)
Produk alat kesehatan 18.106.483.485 52.475.847.920 Medical equipment products
Sub-jumlah 861.834.597.126 847.727.287.602 Sub-total
Penjualan ekspor Export sales
Produk farmasi 1.173.218.331 1.074.080.957 Pharmaceutical products
Jumlah 863.007.815.457 848.801.368.559 Total
Retur dan potongan penjualan ( 160.940.199.852) ( 133.376.341.460) Sales return and discount
Neto 702.067.615.605 715.425.027.099 Net
Seluruh penjualan Perusahaan dan entitas anaknya All sales of the Company and its subsidiaries are sales
merupakan penjualan kepada pihak ketiga. Rincian to third party. The detail of customers to whom the
pelanggan dengan jumlah penjualan yang melebihi 10% sales amounted to more than 10% of the total net sales
dari jumlah penjualan bersih adalah sebagai berikut: are as follows:
2023 2022
PT Sapta Sari Tama 158.624.887.920 178.805.879.833 PT Sapta Sari Tama
PT Anugrah Pharmindo Lestari 95.008.521.324 33.708.788.200 PT Anugrah Pharmindo Lestari
Jumlah 253.633.409.244 212.514.668.033 Total
27. BEBAN POKOK PENJUALAN 27. COST OF GOODS SOLD
2023 2022
Raw material and packaging
Bahan baku dan kemasan 175.636.476.040 104.927.374.696 materials
Upah buruh langsung 43.653.025.468 55.584.902.943 Direct labors
Beban pabrikasi 116.400.538.891 140.354.924.361 Factory overheads
Jumlah beban produksi 335.690.040.399 300.867.202.000 Total production cost
Persediaan barang dalam proses Work in process inventory
Awal tahun 12.198.681.672 15.611.382.559 At beginning of year
Akhir tahun ( 19.060.710.505) ( 12.198.681.672) At end of year
Harga pokok produksi 328.828.011.566 304.279.902.887 Cost of goods manufactured
Persediaan barang jadi Finished goods inventory
Awal tahun 113.878.492.002 40.394.912.050 At beginning of year
Akhir tahun ( 120.284.837.940) ( 113.878.492.002) At end of year
Sub-jumlah - Beban pokok Sub-total Cost of goods sold -
penjualan - Produksi 322.421.665.628 230.796.322.935 Production
Barang dagangan Merchandise
Persediaan Inventories
Awal tahun 8.554.636.065 16.529.750.864 At beginning of year
Pembelian 81.686.542.510 225.808.962.909 Purchases
Akhir tahun ( 5.910.765.238) ( 8.554.636.065) At end of year
Sub-jumlah - beban pokok Sub-total - Cost of sales -
penjualan - Barang dagangan 84.330.413.337 233.784.077.708 Merchandise
Jumlah Beban Pokok Penjualan 406.752.078.965 464.580.400.643 Total Cost of Goods Sold
Page 68
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/58 Exhibit E/58
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN PENJUALAN DAN PEMASARAN 28. SALES AND MARKETING EXPENSES
2023 2022
Promosi dan pengembangan pasar 83.642.193.071 78.828.972.504 Promotion and market development
Gaji, upah dan tunjangan 67.788.936.158 70.659.901.331 Salaries, wages and allowances
Perjalanan dinas 11.977.760.655 10.711.613.961 Travel
Pengangkutan 5.548.780.139 4.076.822.790 Freight charges
Seminar dan pelatihan 3.956.258.185 2.187.395.317 Seminars and trainings
Sewa 2.336.627.332 3.009.685.510 Rent
Penyusutan Depreciation
aset hak-guna (Catatan 13) 1.376.594.392 2.589.767.142 right-of-use assets (Note 13)
Jasa profesional 122.608.112 165.844.792 Professional fees
Penyusutan aset tetap (Catatan 11) 46.425.493 28.296.063 Depreciation fixed assets (Note 11)
Amortisasi aset tak berwujud 3.236.250 - Amortization of intangible assets
Lain-lain (masing-masing di bawah Others (each below
Rp 500 juta) 11.938.773.607 3.417.316.736 Rp 500 million)
Jumlah 188.738.193.394 175.675.616.146 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Gaji, upah dan tunjangan 44.914.032.917 37.751.310.005 Salaries, wages and allowances
Penelitian dan pengembangan 17.765.486.854 11.280.065.604 Research and development
Jasa profesional 13.006.095.150 4.118.672.376 Professional fees
Lisensi dan perizinan 5.850.138.504 4.946.979.336 License and permits
Penyusutan aset tetap (Catatan 11) 5.540.612.539 7.977.611.059 Depreciation fixed assets (Note 11)
Imbalan pasca-kerja 5.100.756.327 18.585.303.427 Post-employment benefit
Penyusutan Depreciation
aset hak-guna (Catatan 13) 4.186.208.330 4.484.998.111 right-of-use assets (Note 13)
Biaya obligasi 3.685.717.498 1.553.201.316 Bonds cost
Amortisasi aset tak berwujud 2.148.842.416 580.376.749 Amortization of intangible assets
Cadangan kerugian penurunan nilai Allowance for impairment losses
piutang (Catatan 5) 1.803.376.006 3.384.843.780 of receivables (Note 5)
Sewa 1.789.741.722 2.342.486.970 Rent
Telepon, air, dan listrik 1.455.868.344 1.787.120.321 Telephone, water, and electricity
Perjalanan dinas 1.355.942.909 1.005.901.571 Travel
Biaya kantor 922.785.879 3.026.846.916 Office cost
Lain-lain (masing-masing di bawah Others (each below
Rp 500 juta) 4.882.879.706 7.931.972.510 Rp 500 million)
Jumlah 114.408.485.101 110.757.690.051 Total
30. PENDAPATAN LAIN-LAIN – NETO 30. OTHER INCOME – NET
2023 2022
Pemegang lisensi pemasaran 7.201.229.988 3.333.019.990 Marketing authorization holder
Hasil penjualan scrapping persediaan 127.774.000 5.781.652.516 Proceeds from sales of inventory scrapping
Laba atas diskon pinjaman - 287.303.625.754 Gain on haircut loan
Goodwill negatif pra akuisisi - 62.519.910.224 Pre acquisition negative goodwill
Keuntungan pengalihan unit bisnis - 5.570.765.725 Profit from transferred business unit
Lain-lain 2.259.658.623 16.489.410.964 Others
Jumlah 9.588.662.611 380.998.385.173 Total
Page 69
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/59 Exhibit E/59
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. BEBAN KEUANGAN 31. FINANCE COST
2023 2022
Beban bunga: Interest expenses:
Obligasi 72.461.805.561 65.416.666.670 Bonds
Utang bank 12.377.021.778 12.643.004.045 Bank loans
Liabilitas sewa (Catatan 13) 955.732.356 1.398.905.451 Lease liabilities (Note 13)
Lain-lain 91.202.925 7.452.280.843 Others
Administrasi bank 613.641.400 174.993.730 Bank charges
Jumlah 86.499.404.020 87.085.850.739 Total
32. INFORMASI SEGMEN USAHA 32. SEGMENTS INFORMATION
Perusahaan dan entitas anaknya mengelompokkan The Company and its subsidiaries classifies its
usahanya berdasarkan dua (2) segmen usaha yaitu business into two (2) segment, pharmaceutical
produk farmasi, esthetic, dan jasa maklon, dan produk products, esthetic, and toll manufacturing services, and
alat kesehatan. Perusahaan dan entitas anaknya tidak medical equipments. The Company and its subsidiaries
melakukan penjualan antar segmen. Informasi mengenai does not have any inter segment sales. The information
segmen Perusahaan dan entitas anaknya adalah sebagai of the Company and its subsidiaries segments are as
berikut: follows:
2023
Produk farmasi,
esthetic ,
dan jasa maklon/
Pharmaceutical Produk alat
products, esthetic and kesehatan/
toll products and Medical
toll manufacturing equipment Jumlah/
services products Total
Penjualan neto 690.969.740.599 11.097.875.006 702.067.615.605 Net sales
Beban pokok penjualan ( 400.992.505.828) ( 5.759.573.137) ( 406.752.078.965) Cost of goods sold
Laba bruto 289.977.234.771 5.338.301.869 295.315.536.640 Gross profit
Beban penjualan dan pemasaran ( 185.730.570.835) ( 3.007.622.559) ( 188.738.193.394) Sales and marketing expenses
General and administrative
Beban umum dan administrasi ( 110.999.435.623) ( 3.409.049.478) ( 114.408.485.101) expenses
Laba atas penjualan Gain on sale of property, plant
aset tetap - - 43.501.840 and equipment
Penghasilan keuangan - - 1.371.961.310 Finance income
Beban keuangan - - ( 86.499.404.020) Finance cost
Laba selisih kurs mata uang asing - - 78.468.553 Gain on foreign exchange rate
Pendapatan lain-lain - neto - - 9.588.662.611 Other income - net
Rugi sebelum pajak ( 83.247.951.561) Loss before tax
Beban pajak penghasilan - - ( 1.978.525.689) Income tax expenses
Rugi tahun berjalan - - ( 85.226.477.250) Loss for the year
Rugi komprehensif lain - - ( 70.509.485) Other comprehensive loss
Jumlah rugi komprehensif Total comprehensive loss
pada tahun berjalan - - ( 85.296.986.735) for the year
Aset dan Liabilitas Assets and Liabilities
Jumlah aset 1.513.191.729.573 8.040.930.860 1.521.232.660.433 Total assets
Jumlah liabilitas 1.164.005.822.183 167.134.271 1.164.172.956.454 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 26.786.101.148 - 26.786.101.148 Capital expenditures
Penyusutan dan amortisasi 57.903.884.266 - 57.903.884.266 Depreciation dan amortization
Page 70
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/60 Exhibit E/60
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. INFORMASI SEGMEN USAHA (Lanjutan) 32. SEGMENTS INFORMATION (Continued)
2022
Produk farmasi,
esthetic ,
dan jasa maklon/
Pharmaceutical Produk alat
products, esthetic and kesehatan/
toll products and Medical
toll manufacturing equipment Jumlah/
services products Total
Penjualan neto 666.109.121.244 49.315.905.855 715.425.027.099 Net sales
Beban pokok penjualan ( 422.523.176.591) ( 42.057.224.052) ( 464.580.400.643) Cost of goods sold
Laba bruto 243.585.944.653 7.258.681.803 250.844.626.456 Gross profit
Beban penjualan dan pemasaran ( 172.347.076.431) ( 3.328.539.715) ( 175.675.616.146) Sales and marketing expenses
General and administrative
Beban umum dan administrasi ( 103.553.963.361) ( 7.203.726.690) ( 110.757.690.051) expenses
Laba atas penjualan Gain on sale of property, plant
aset tetap - - 725.723.973 and equipment
Penghasilan keuangan - - 4.309.203.459 Finance income
Beban keuangan - - ( 87.085.850.739) Finance cost
Rugi selisih kurs mata uang asing - - ( 278.681.022) Loss on foreign exchange rate
Penghasilan lain-lain - neto - - 380.998.385.173 Other income - net
Laba sebelum pajak 263.080.101.103 Profit before tax
Manfaat pajak - - 12.391.910.255 Tax benefit
Laba tahun berjalan - - 275.472.011.358 Profit for the year
Rugi komprehensif lain - - ( 214.417.369) Other comprehensive loss
Jumlah laba komprehensif Total comprehensive income
pada tahun berjalan - - 275.257.593.989 for the year
Aset dan Liabilitas Assets and Liabilities
Jumlah aset 1.506.479.235.836 14.089.417.808 1.520.568.653.644 Total assets
Jumlah liabilitas 1.077.608.890.592 602.275.811 1.078.211.166.403 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 46.400.980.213 - 46.400.980.213 Capital expenditures
Penyusutan dan amortisasi 72.684.526.486 - 72.684.526.486 Depreciation dan amortization
Penjualan bersih Perusahaan dan entitas anaknya The Company and its subsidiaries net sales to
kepada pelanggan yang berdomisili di Jakarta customers domiciled in Jakarta represents 45.73% and
merupakan 45,73% dan 38,25% dari jumlah penjualan 38.25% of total net sales as of 31 December 2023 and
bersih masing-masing pada tanggal 31 Desember 2023 2022, respectively.
dan 2022.
Page 71
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/61 Exhibit E/61
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. SIFAT DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 33. NATURE AND TRANSACTION WITH RELATED PARTIES
Sifat Hubungan dan Transaksi Dengan Pihak-Pihak Nature of Transactions and Relationship With
Berelasi Related Parties
Hubungan dan sifat saldo akun dan transaksi dengan The relationship and nature of account balances or
pihak-pihak berelasi adalah sebagai berikut: transactions with related parties are described as
follows:
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
No. Related parties Nature of relationship Nature of transactions
Piutang non-usaha, investasi, pinjaman
1. Pyfa Health Singapore Pte. Ltd. Anak perusahaan/ subsidiaries pemegang saham/ Non-trade receivables,
investment, shareholder loan
Piutang non-usaha, investasi, pinjaman
2. PT Pyfa Sehat Indonesia Anak perusahaan/ subsidiaries pemegang saham/ Non-trade receivables,
investment, shareholder loan
Piutang non-usaha, investasi, pinjaman
3. PT Pyfa Investama Medika Anak perusahaan/ subsidiaries pemegang saham/ Non-trade receivables,
investment, shareholder loan
Piutang non-usaha, investasi, pinjaman
4. PT Pyfa Aetheria Indonesia Anak perusahaan/ subsidiaries pemegang saham/ Non-trade receivables,
investment, shareholder loan
Piutang non-usaha, investasi, pinjaman
5. PT Holi Pharma Anak perusahaan/ subsidiaries pemegang saham/ Non-trade receivables,
investment, shareholder loan
Piutang non-usaha, investasi/ Non-trade
6. PT Ethica Industri Farmasi Anak perusahaan/ subsidiaries
receivables, investment
Piutang non-usaha, investasi/ Non-trade
7. Pyfa Australia Pty. Ltd. Anak perusahaan/ subsidiaries
receivables, investment
Kompensasi Personel Manajemen Kunci Key Management Personnel Compensation
Personel manajemen kunci adalah anggota Dewan Key management personnel of the Company and its
Komisaris dan Direksi Perusahaan dan entitas anaknya. subsidiaries is Boards of Commissioners and Directors.
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Imbalan jangka pendek 15.332.974.843 9.158.962.260 Short-term benefits
34. MANAJEMEN RISIKO KEUANGAN 34. FINANCIAL RISK MANAGEMENT
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan Policies
Kebijakan manajemen risiko keuangan Perusahaan The Company and its subsidiaries risk
dan entitas anaknya bertujuan untuk management policies aim to identify and analyze
mengidentifikasi dan menganalisis risiko-risiko the financial risks faced by the Company and its
keuangan yang dihadapi Perusahaan dan entitas subsidiaries, set appropriate risk limits and controls
anaknya, menetapkan batasan risiko dan and oversee compliance with the limits established.
pengendalian yang sesuai serta untuk mengawasi
kepatuhan terhadap batasan yang telah ditetapkan.
i. Risiko Kredit i. Credit Risk
Eksposur risiko kredit Perusahaan dan entitas The Company and its subsidiaries exposure to
anaknya terutama dalam mengelola piutang credit risk arise primarily from managing trade
usaha, terkait dengan kegagalan pelanggan receivables, related to the customers fail to
memenuhi kewajiban kontraktualnya kepada fulfil their contractual obligations to the
Perusahaan dan entitas anaknya. Perusahaan Company. The Company and its subsidiaries
dan entitas anaknya melakukan pengawasan monitors receivables so that these are
kolektibilitas piutang sehingga dapat diterima collected in a timely manner and also conduct
penagihannya secara tepat waktu dan juga reviews of individual customer accounts on a
melakukan penelaahan atas masing-masing regular basis to assess the potential for
piutang pelanggan secara berkala untuk menilai uncollectibility and forms allowance based on
potensi timbulnya kegagalan penagihan dan the review results.
membentuk pencadangan berdasarkan hasil
penelaahan tersebut.
Page 72
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/62 Exhibit E/62
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
i. Risiko Kredit (Lanjutan) i. Credit Risk (Continued)
Perusahaan dan entitas anaknya menempatkan The Company and its subsidiaries places its
kas di bank dan deposito berjangka pada cash in banks and time deposits with reputable
institusi keuangan yang terpercaya, sedangkan financial institutions, while trade receivables
piutang usaha dan piutang non-usaha sebagian and non-trade receivables mostly arising from
besar berasal dari transaksi yang hanya transactions entered into with business
dilakukan dengan menjalin kerjasama dengan partners who have a good reputation and under
mitra usaha yang memiliki reputasi baik dan engagement or contract to mitigate the credit
melalui perikatan atau kontrak yang dapat risk.
memitigasi risiko kredit.
Eksposur maksimum atas risiko kredit adalah Maximum exposure for credit risk are as
sebagai berikut: follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Kas dan setara kas 89.914.128.639 136.565.634.013 Cash and cash equivalents
Piutang usaha - Pihak ketiga 188.691.462.237 148.947.620.771 Trade receivables - Third parties
Piutang non-usaha - Pihak ketiga 9.771.710.230 2.807.430.175 Non-trade receivables - Third parties
Aset tidak lancar lainnya 3.889.464.167 4.356.180.547 Other non-current assets
Jumlah 292.266.765.273 292.676.865.506 Total
ii. Risiko Likuiditas ii. Liquidity Risk
Eksposur risiko likuiditas Perusahaan dan The Company and its subsidiaries exposure to
entitas anaknya terutama dari penempatan liquidity risk arise primaly from the
dana dari kelebihan penerimaan kas setelah placements of funds in excess of those used to
dikurangkan dari penggunaan kas untuk support the business activities of the Company
mendukung kegiatan usaha Perusahaan dan and its subsidiaries.
entitas anaknya.
Perusahaan dan entitas anaknya mengelola The Company and its subsidiaries manages
risiko likuiditas dengan menjaga kecukupan liquidity risk by maintaining sufficient cash
arus kas dan fasilitas bank dengan terus flows and bank facilities and continuously
memonitor arus kas perkiraan dan aktual. monitoring projected cash flows and
Perusahaan dan entitas anaknya juga availability of funds. The Company and its
menerapkan manajemen risiko likuiditas yang subsidiaries also implements prudent liquidity
berhati-hati mempertahankan saldo kas yang risk management to maintain sufficient cash
cukup yang berasal dari penagihan hasil balances arising from revenue collection,
penjualan dan menempatkan kelebihan dana places the excess cash in lowrisk financial
kas dalam instrumen keuangan dengan tingkat instruments that provide adequate returns,
risiko yang rendah namun memberikan imbal and pay close attention to the reputation and
hasil yang memadai serta mempertahankan credibility financial institutions.
reputasi dan kredibilitas lembaga keuangan.
Perusahaan dan entitas anaknya menerapkan The Company and its subsidiaries applies
manajemen risiko likuiditas dengan liquidity risk management by establishing
menetapkan saldo kas yang memadai yang sufficient cash balances from collection of
berasal dari penagihan piutang konsumen dan customer’s receivables or other fund sources.
sumber pendanaan lainnya.
Page 73
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/63 Exhibit E/63
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
ii. Risiko Likuiditas (Lanjutan) ii. Liquidity Risk (Continued)
Tabel di bawah ini merupakan jadwal The table below represents the maturity
jatuh tempo liabilitas keuangan Perusahaan dan schedule of the Company and its subsidiaries
entitas anaknya berdasarkan pembayaran financial liabilities based on undiscounted
kontraktual yang tidak didiskontokan pada contractual payments as of 31 December 2023
tanggal 31 Desember 2023 dan 2022. and 2022.
31 Desember 2023/ 31 December 2023
Jumlah Arus kas
tercatat/ kontraktual/ Kurang dari
Carrying Contractual 1 tahun/ 1 - 3 tahun/ > 3 tahun/
Amount cash flow Less than 1 year 1 - 3 years > 3 years
Liabilitas Liabilities
Pinjaman bank jangka
pendek 131.212.643.067 131.212.643.067 131.212.643.067 - - Short-term bank loans
Utang usaha - Pihak ketiga 62.845.539.361 62.845.539.361 62.845.539.361 - - Trade payables - Third parties
Utang non-usaha - Pihak ketiga 21.785.354.399 21.785.354.399 21.785.354.399 - - Non-trade payable - Third parties
Beban akrual 54.362.820.803 54.362.820.803 54.362.820.803 - - Accruals
Utang bank 49.205.791.116 49.205.791.116 14.272.442.857 33.430.669.658 1.502.678.601 Bank loans
Liabilitas sewa 11.097.848.735 11.097.848.735 5.948.920.179 5.148.928.556 - Lease liabilities
Utang obligasi 795.475.000.000 1.281.120.442.250 79.547.500.000 183.754.725.000 795.475.000.000 Bonds payable
Jumlah 1.125.984.997.481 1.611.630.439.731 369.975.220.666 222.334.323.214 796.977.678.601 Total
31 Desember 2022/ 31 December 2022
Jumlah Arus kas
tercatat/ kontraktual/ Kurang dari
Carrying Contractual 1 tahun/ 1 - 3 tahun/ > 3 tahun/
Amount cash flow Less than 1 year 1 - 3 years > 3 years
Liabilitas Liabilities
Pinjaman bank jangka
pendek 137.429.090.053 137.429.090.053 137.429.090.053 - - Short-term bank loans
Utang usaha - Pihak ketiga 68.693.525.517 68.693.525.517 68.693.525.517 - - Trade payables - Third parties
Utang non-usaha - Pihak ketiga 14.830.003.491 14.830.003.491 14.830.003.491 - - Non-trade payable - Third parties
Beban akrual 50.443.917.303 50.443.917.303 50.443.917.303 - - Accruals
Utang bank 62.975.492.296 104.065.989.015 18.038.152.272 15.485.092.258 70.542.744.485 Bank loans
Liabilitas sewa 13.883.045.261 13.883.045.261 5.675.725.146 8.207.320.115 - Lease liabilities
Utang obligasi 695.750.400.000 1.095.277.233.701 66.096.288.000 151.626.537.079 695.750.400.000 Bonds payable
Jumlah 1.044.005.473.921 1.484.622.804.341 361.206.701.782 175.318.949.452 766.293.144.485 Total
iii. Risiko Mata Uang Asing iii. Foreign Currency Risk
Risiko mata uang asing adalah risiko nilai wajar Foreign currency risk is the risk that the fair
arus kas masa depan yang berfluktuasi karena value of future cash flows of a financial
perubahan kurs pertukaran mata uang asing. instrument will fluctuate because of changes in
foreign exchanges rate.
Mata uang pelaporan adalah Rupiah. Kinerja The reporting currency is Rupiah. The Company
keuangan Perusahaan dan entitas anaknya and its subsidiaries financial performance is
dipengaruhi oleh fluktuasi dalam nilai tukar influenced by the fluctuation in the exchange
mata uang USD, EUR, dan SGD. Hal ini rate between USD, EUR, and SGD. The Company
dikarenakan Perusahaan dan entitas anaknya and its subsidiaries purchases medical
membeli alat-alat kesehatan dan bahan equipment and packaging using foreign
pengemas dalam mata uang asing. currencies.
Page 74
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/64 Exhibit E/64
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
iii. Risiko Mata Uang Asing (Lanjutan) iii. Foreign Currency Risk (Continued)
Perusahaan dan entitas anaknya akan The Company and its subsidiaries has exposure
menghadapi risiko mata uang asing jika to foreign currency risk if the revenue and
pendapatan dan pembelian Perusahaan dan purchases of the Company and its subsidiaries
entitas anaknya dalam mata uang asing tidak denominated in foreign currencies are not
seimbang dalam hal jumlah atau pemilihan evently matched in terms of quantity or
waktu. timing.
Saat ini, Perusahaan dan entitas anaknya tidak Currently, the Company and its subsidiaries
mengimplementasikan kebijakan formal does not implement any formal hedging policy
lindung nilai untuk laju pertukaran mata uang for foreign exchange exposure. The Company
asing. Untuk mengurangi risiko ini, Perusahaan and its subsidiaries plans for the proper buying
dan entitas anaknya merencanakan pembelian of foreign currencies for the import purchases,
mata uang asing yang cukup untuk pembelian intensive foreign currency monitoring and
produk impor, pemantauan mata uang asing proper timing in purchasing to reduce the
yang intensif serta perencanaan waktu foreign currency risk.
pembelian yang tepat.
iv. Risiko Tingkat Bunga iv. Interest Risk
Risiko tingkat bunga yang dihadapi Perusahaan The Company and its subsidiaries interest rate
dan entitas anaknya berasal dari utang bank. risk arise from bank loans.
Kebijakan manajemen dalam mengelola risiko Management’s policy to manage the interest
tingkat bunga ini dengan melakukan analisa rate risk by analyzing movements in interest
pergerakan suku bunga dan jika diperlukan rates and if needed enters into interest rate
melakukan transaksi interest rate swap. swaps in specific circumstances.
b. Risiko Manajemen Permodalan b. Capital Risk Management
Dalam mengelola permodalannya, Perusahaan dan In managing capital, the Company and its
entitas anaknya senantiasa mempertahankan subsidiaries safeguards its ability to continue as a
kelangsungan usaha serta memaksimalkan manfaat going concern and to maximize benefits to the
bagi pemegang saham dan pemangku kepentingan shareholders and other stakeholders.
lainnya.
Perusahaan dan entitas anaknya secara aktif dan The Company and its subsidiaries actively and
rutin menelaah dan mengelola permodalannya regularly reviews and manages its capital to ensure
untuk memastikan struktur modal dan the optimal capital structure and return to the
pengembalian yang optimal bagi pemegang saham, shareholders, taking into the consideration the
dengan mempertimbangkan efisiensi penggunaan efficiency of capital use based on operating cash
modal berdasarkan arus kas operasi dan belanja flow and capital expenditures and also
modal, serta mempertimbangkan kebutuhan modal consideration of future capital needs.
dimasa yang akan datang.
Page 75
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/65 Exhibit E/65
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
b. Risiko Manajemen Permodalan (Lanjutan) b. Capital Risk Management (Continued)
Gearing ratio pada tanggal 31 Desember 2023 dan Gearing ratio as of 31 December 2023 and 2022 are
2022 adalah sebagai berikut: as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
Pinjaman 986.991.282.918 910.038.027.610 Debts
Dikurangi: Less:
Kas dan setara kas ( 89.969.783.339) ( 136.579.597.461) Cash and cash equivalents
Pinjaman - neto 897.021.499.579 773.458.430.149 Net debts
Ekuitas 357.059.703.979 442.357.487.241 Equity
Rasio pinjaman neto 2,51 1,75 Net debt to equity ratio
35. NILAI WAJAR INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS
Nilai wajar aset dan liabilitas keuangan diestimasi untuk The fair value of financial assets and liabilities must
keperluan pengakuan dan pengukuran atau untuk be estimated for recognition and measurement or for
keperluan pengungkapan. disclosure purpose.
PSAK 68, “Pengakuan Nilai Wajar” mensyaratkan PSAK 68, “Fair Value Measurement” requires
pengungkapan atas pengukuran nilai wajar dengan disclosures of fair value measurements by level of the
tingkat hierarki nilai wajar sebagai berikut: following fair value measurement hierarchy:
• Pengukuran nilai wajar Tingkat 1 yang diperoleh • Level 1 fair value measurements are those derived
dari harga kuotasian (tidak disesuaikan) dalam from quoted prices (unadjusted) in active markets
pasar aktif untuk aset dan liabilitas yang identik; for identical assets or liabilities;
• Pengukuran nilai wajar Tingkat 2 yang diperoleh • Level 2 fair value measurements are those derived
dari input selain dari harga kuotasian yang from inputs other than quoted prices included
termasuk dalam Tingkat 1 yang dapat diobservasi within Level 1 that are observable for the asset
untuk aset dan liabilitas, baik secara langsung and liability, either directly (i.e. as prices) or
(misalnya harga) atau secara tidak langsung indirectly (i.e. derived from prices); and
(misalnya derivasi harga); dan
• Pengukuran nilai wajar Tingkat 3 yang diperoleh • Level 3 fair value measurements are those derived
dari teknik penilaian yang memasukkan input untuk from valuation techniques that include inputs for
aset dan liabilitas yang bukan berdasarkan data the asset and liability that are not based on
pasar yang dapat diobservasi (input yang tidak observable market data (unobservable inputs).
dapat diobservasi).
Page 76
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/66 Exhibit E/66
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 35. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
Tabel berikut menyajikan nilai wajar, yang mendekati The following table presents their fair values, which
nilai tercatat aset dan liabilitas keuangan Perusahaan approximate the carrying values, of financial assets
dan entitas anaknya: and liabilities of the Company and its subsidiaries:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022
ASET ASSETS
Kas dan setara kas 89.969.783.339 136.579.597.461 Cash and cash equivalents
Piutang usaha - Pihak ketiga 188.691.462.237 148.947.620.771 Trade receivables - Third parties
Piutang non usaha - Pihak ketiga 9.771.710.230 2.807.430.175 Non-trade receivables - Third parties
Jumlah 288.432.955.806 288.334.648.407 Total
LIABILITAS LIABILITIES
Pinjaman bank jangka pendek 131.212.643.067 137.429.090.053 Short-term bank loans
Utang usaha - Pihak ketiga 62.845.539.361 68.693.525.517 Trade payables - Third parties
Utang non-usaha - Pihak ketiga 21.785.354.399 14.830.003.491 Non-trade payables - Third parties
Beban akrual 54.362.820.803 50.443.917.303 Accruals
Utang bank 49.205.791.116 62.975.492.296 Bank loans
Liabilitas sewa 11.097.848.735 13.883.045.261 Lease liabilities
Utang obligasi 795.475.000.000 695.750.400.000 Bonds payables
Jumlah 1.125.984.997.481 1.044.005.473.921 Total
36. ASET DALAM MATA UANG ASING 36. ASSETS DENOMINATED IN FOREIGN CURRENCIES
31 Desember 2023/ 31 December 2023 31 Desember 2022/ 31 December 2022
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ Rupiah/ asing/ Rupiah/
Foreign Equivalent Foreign Equivalent
currencies in Rupiah currencies in Rupiah
Aset Asset
Cash and
Kas dan setara kas cash equivalents
USD 13.744,31 211.882.283 10.532,14 165.681.094 USD
SGD 275,36 3.224.916 534,75 6.234.693 SGD
Piutang usaha Trade Receivables
USD - - 7.263,05 114.255.102 USD
Jumlah Aset 215.107.199 286.170.889 Total Assets
Liabilitas Liabilities
Utang usaha Trade payables
EUR 73.517,35 1.260.052.165 - - EUR
USD 564.375,12 8.700.406.840 3.568,59 56.137.512 USD
Jumlah Liabilitas 9.960.459.005 56.137.512 Total Liabilities
(Liabilitas) aset Neto ( 9.745.351.806) 230.033.377 Net (liabilities) asset
Apabila nilai tukar pada tanggal 28 Februari 2024 Had the above foreign exchange rates prevailing
(tanggal penyelesaian laporan keuangan konsolidasian) on 28 February 2024 (the completion date of the
digunakan untuk menyajikan kembali aset dan liabilitas consolidated financial statements) been used to restate
moneter Perusahaan dan entitas anaknya dalam mata the balances of the Company’s foreign currency
uang asing pada tanggal 31 Desember 2023, aset bersih denominated monetary assets and liabilities as of
dalam mata uang asing di atas akan meningkat sebesar 31 Desember 2023, the above foreign currency
Rp 150.354.307. denominated net asset would have increased by
approximately Rp 150,354,307.
Page 77
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/67 Exhibit E/67
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. LABA PER SAHAM DASAR 37. BASIC EARNINGS PER SHARE
2023 2022
(Rugi) laba tahun berjalan untuk perhitungan Net (loss) profit for the computation
laba per saham dasar ( 85.220.974.920) 275.241.310.307 of basic earnings per share
Rata-rata tertimbang saham 535.080.000 535.080.000 Weighted average number of share
(Rugi) laba per saham dasar ( 159,27) 514,39 Basic (loss) earnings per share
38. PERIKATAN PENTING 38. SIGNIFICANT COMMITMENTS
a. Perusahaan telah menandatangani Perjanjian Jasa a. The Company has signed the Marketing
Pemasaran dan Promosi No. 041/PYFA-MHI/IV/2022 and Promotion Services Agreement
pada tanggal 4 April 2022 dengan PT Mundipharma No. 041/PYFA-MHI/IV/2022 on 4 April 2022 with
Healthcare Indonesia terkait penunjukan Perusahaan PT Mundipharma Healthcare Indonesia regarding the
sebagai mitra eksklusif untuk pemasaran produk- appointment of the Company as the exclusive
produk Betadine dengan rumah sakit, institusi partner for marketing Betadine products with
kesehatan masyarakat dan/atau klinik kesehatan hospitals, public health institutions and/or other
lainnya di Indonesia. Perjanjian ini berlaku untuk 2 health clinics in Indonesia. This agreement valid in
(dua) tahun dan otomatis diperpanjang untuk the period 5 (five) years and shall roll-over for next
periode berikutnya, kecuali pemberitahuan period of time, unless the notice of end up has been
pengakhiran diberikan oleh suatu pihak ke pihak given from a party to other party.
lainnya.
b. Perusahaan telah menandatangani Marketing and b. The Company has signed Marketing and Distribution
Distribution Agreement No. 029/PYFA-MERZ/II/2022 Agreement No. 029/PYFA-MERZ/II/2022 on
pada tanggal 22 Februari 2022 dengan Merz 22 February 2022 with Merz Therapeutics GmbH
Therapeutics GmbH terkait penunjukan Perusahaan regarding the appointment of the Company as the
sebagai distributor eksklusif di Indonesia untuk exclusive distributor in Indonesia for Merz
produk-produk Merz Therapeutics GmbH dan Therapeutics GmbH products and its affiliates. This
afiliasinya. Perjanjian ini berlaku untuk 2 (dua) agreement valid for 2 (two) years and auto extended
tahun dan otomatis diperpanjang untuk periode for following period if no notice of end-up has been
berikutnya apabila tidak ada pemberitahuan dari raised by a party.
salah satu pihak.
c. Pada tanggal 16 Juli 2023, Perusahaan dan Entitas c. As at 16 July 2023, the Company and its subsidiaries
anaknya telah menunjuk PT Penta Valent Tbk untuk has appointed PT Penta Valent Tbk as distributor for
mendistribusikan produk-produk Perusahaan dan all product of of the Company and its subsidiaries
entitas anaknya di seluruh wilayah Indonesia. throughout Indonesia. This agreement valid for 2
Perjanjian ini berlaku untuk 2 (dua) tahun dan (two) years and auto extended for following period
otomatis diperpanjang untuk periode berikutnya if no notice of end-up has been raised by a party.
apabila tidak ada pemberitahuan dari salah satu
pihak.
39. REKONSILIASI AKTIVITAS PENDANAAN NETO 39. NET FINANCING ACTIVITIES RECONCILIATION
31 Desember 2023 / 31 December 2023
Pergerakan beban
transaksi/
Saldo awal/ Arus kas/ Changes in Saldo akhir/
Beginning balance Cash flow transaction cost Ending balance
Utang bank 200.404.582.349 ( 10.777.898.132) ( 9.208.250.034) 180.418.434.183 Bank loan
Penerimaan utang obligasi 695.750.400.000 96.730.000.000 2.994.600.000 795.475.000.000 Proceeds from bonds payable
Liabilitas sewa 13.883.045.261 ( 6.114.640.328) 3.329.443.802 11.097.848.735 Lease liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 910.038.027.610 79.837.461.540 ( 2.884.206.232) 986.991.282.918 financing activities
Page 78
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/68 Exhibit E/68
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. REKONSILIASI AKTIVITAS PENDANAAN NETO (Lanjutan) 39. NET FINANCING ACTIVITIES RECONCILIATION
(Continued)
31 Desember 2022/ 31 December 2022
Pergerakan beban
transaksi/
Saldo awal/ Arus kas/ Changes in Saldo akhir/
Beginning balance Cash flow transaction cost Ending balance
Utang bank 137.200.922.640 ( 63.203.659.709) 126.407.319.418 200.404.582.349 Bank loan
Penerimaan utang obligasi 297.667.200.000 396.760.000.000 1.323.200.000 695.750.400.000 Proceeds from bonds payable
Liabilitas sewa 13.945.571.452 ( 7.195.962.415) 7.133.436.224 13.883.045.261 Lease liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 448.813.694.092 326.360.377.876 134.863.955.642 910.038.027.610 financing activities
40. PENGUNGKAPAN TAMBAHAN ATAS ARUS KAS 40. SUPPLEMENTAL DISCLOSURES ON CASH FLOWS
Aktivitas non kas adalah sebagai berikut: Non-cash activities are as follows:
31 Desember 2023/ 31 Desember 2022/
31 December 2023 31 December 2022/
Penambahan aset tetap melalui Addition fixed assets through
utang pembelian aset tetap 3.125.570.067 211.272.419 liabilities for purchase of assets
41. PERISTIWA SETELAH PERIODE PELAPORAN 41. EVENT AFER REPORTING PERIOD
Perusahaan Company
Perubahan Perjanjian Pinjaman bank - PT Bank OCBC Amendment Bank Loan Agreement - PT Bank OCBC NISP
NISP Tbk Tbk
Berdasarkan perjanjian pinjaman yang telah disebutkan Based on the loan agreement mentioned in notes 14
pada catatan 14 dan 19, terdapat perubahan perjanjian and 19, there is changes to the latest loan agreement
pinjaman terakhir dengan perjanjian pinjaman with the loan agreement No. 288/BBL-GSH-
No. 288/BBL-GSH-COMM/PPP/II/2024 tanggal COMM/PPP/II/2024 dated 26 February 2024, explaining
26 Februari 2024, menerangkan mengenai perubahan the change in the term of the RK Facility, DL1, TL2, TL4,
jangka waktu fasilitas RK, DL1,TL2, TL4, TL5,TL6, TL5, TL6, DL2 back to back, Combine Trade Facility
DL2 back to back, Combine Trade Facility (TPF, LC, TR) (TPF, LC, TR) facilities to 27 November 2024.
menjadi tanggal 27 November 2024.
Surat Pemberitahuan Suku Bunga No.030/OL/JA/COMM- Interest Rate Notification Letter No.030/OL/JA/COMM-
Reg2/II/2024 tanggal 7 Februari 2024, mengenai Reg2/II/2024 dated 7 February 2024, regarding to
Transparansi Informasi Suku Bunga Dasar menjadi 7.75% Transparency of Information on the Base Interest Rate
per tahun, floating. to be 7.75% per annum, floating rate.
Page 79
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/69 Exhibit E/69
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. PERISTIWA SETELAH PERIODE PELAPORAN (Lanjutan) 41. EVENT AFER REPORTING PERIOD (Continued)
Perusahaan (Lanjutan) Company (Continued)
Peningkatan Modal Dasar Increased on Authorised Share Capital
Berdasarkan akta notaris No. 02 tanggal 4 Januari 2024 Based on notarial deed No. 02 dated 4 January 2024
dari M. Nova Faisal, S,H, M.Kn., notaris of M. Nova Faisal, S.H., M.Kn., notary in Jakarta,
di Jakarta, Perusahaan melakukan peningkatan the Company has increased its authorized paid
modal dasarnya dari Rp 1.600.000.000.000 menjadi capital amounting from Rp 1,600,000,000,000 to
Rp 3.800.000.000.000 atau setara dengan Rp 3,800,000,000,000 or equivalent to 38,000,000,000
38.000.000.000 saham, akta perubahan ini telah shares which has been approved by the Minister
disetujui oleh Menteri Hukum dan Hak Asasi Manusia of Law and Human Rights with Decree
Republik Indonesia dengan Keputusan No. AHU- No. AHU-0000555.AH.01.02.Tahun 2024 dated
0000555.AH.01.02.Tahun 2024 tanggal 4 Januari 2024. 4 January 2024.
Penawaran Umum Obligasi Berkelanjutan I Tahap III Public Offering of Sustainable Bonds I Phase III
Pada tanggal 21-22 Februari 2024, Perusahaan On 21-22 February 2024, the Company conducted a
melakukan Penawaran Umum Obligasi Berkelanjutkan I Public Offering of Sustainable Bonds I Pyridam Farma
Pyridam Farma Tahap III tahun 2024 sebesar Phase III 2024 amounting to Rp 400,000,000,000 with an
Rp 400.000.000.000 dengan tingkat bunga 9,5% per interest rate of 9.5% per annum and maturing in 2 (two)
tahun dan jatuh tempo dalam 2 (dua) tahun. Perusahaan years. The company listed its bonds on Indonesia Stock
mencatatkan obligasinya pada Bursa Efek Indonesia Exchange on 28 February 2024.
pada 28 Februari 2024.
Entitas anak Subsidiary
Perubahan Perjanjian Pinjaman bank - PT Bank OCBC Amendment Bank Loan Agreement - PT Bank OCBC NISP
NISP Tbk Tbk
Berdasarkan perjanjian pinjaman yang telah disebutkan Based on the loan agreement mentioned in notes 14 and
pada catatan 14 dan 19, terdapat perubahan perjanjian 19, there are changes to the latest loan agreement with
pinjaman terakhir dengan perjanjian pinjaman loan agreement No. 061/BBL-COMM-JKT/PPP/II/2024
No. 061/BBL-COMM-JKT/PPP/II/2024 tanggal dated 26 February 2024, explaining regarding:
26 Februari 2024, menerangkan mengenai :
1. Perubahan fasilitas Demand Loan menjadi Fasilitas 1. Change of Demand Loan facility to Demand Loan
Demand Loan combine limit Fasilitas Bank Garansi Facility combined limit of Bank Guarantee Facility
dengan jumlah sebesar Rp 40.000.000.000 combine with an amount of Rp 40,000,000,000 combined limit
limit Fasilitas Bank Garansi sebesar of Bank Guarantee Facility of Rp 5,000,000,000.
Rp 5.000.000.000.
2. Menambah perpanjangan waktu fasilitas RK, DL 2. Add an extension of time for the RK facility, DL
combine limit Fasilitas BG sampai dengan combine limit for the BG Facility until
27 November 2024. 27 November 2024.
Tujuan dibuatnya perpanjangan perjanjian ini adalah The purpose of extending this agreement is as follows:
sebagai berikut :
• Fasilitas RK dan Fasilitas DL combine limit Fasilitas • RK Facility and DL Facility combine limit BG
BG bertujuan menjadi Modal Kerja perusahaan Facility aims to be the company's Working Capital
dengan bunga masing – masing 7,5% per tahun. with interest of 7.5% per year each.
• Fasilitas TL menjadi refinancing. • TL facility becomes refinancing.
Page 80
These Consolidated Financial Statements are originally issued in
Indonesian language
Ekshibit E/70 Exhibit E/70
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR 31 DESEMBER 2023 THE YEAR ENDED 31 DECEMBER 2023
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. PERISTIWA SETELAH PERIODE PELAPORAN (Lanjutan) 41. EVENT AFER REPORTING PERIOD (Continued)
Entitas anak (Lanjutan) Subsidiary (Continued)
Perubahan Perjanjian Pinjaman bank - PT Bank OCBC Amendment Bank Loan Agreement - PT Bank OCBC NISP
NISP Tbk (Lanjutan) Tbk (Continued)
Jaminan untuk fasilitas RK dan Fasilitas DL combine Guarantees for RK facilities and DL facilities combine
limit Fasilitas BG adalah sebagai berikut : limit BG facilities are as follows:
• SHGB No.1/Cibodas, an. PT Pyridam Farma Tbk. • SHGB No.1/Cibodas, an. PT Pyridam Farma Tbk.
• SHGB No. 09421/Medang, an. PT Pyridam Farma • SHGB No. 09421/Medang, an. PT Pyridam Farma
Tbk. Tbk.
• SHGB No. 3565/Rawa Buaya, an. PT Pyridam Farma • SHGB No. 3565/Rawa Buaya, an. PT Pyridam Farma
Tbk. Tbk.
• SHGB No. 136/Cigugur Tengah, an. PT Holi Pharma. • SHGB No. 136/Cigugur Tengah, an. PT Holi Pharma.
• SHGB No. 137/Cigugur Tengah, an. PT Holi Pharma. • SHGB No. 137/Cigugur Tengah, an. PT Holi Pharma.
• SHGB No. 138/Cigugur Tengah, an. PT Holi Pharma. • SHGB No. 138/Cigugur Tengah, an. PT Holi Pharma.
• Persediaan (stok barang) milik PT Pyridam Farma • Inventory (Stock of Goods) belonging to PT Pyridam
Tbk yang telah dilakukan pemasangan Fidusia, Farma Tbk which has installed a Fiduciary, with a
dengan nilai penjaminan Rp 6.250.000.000. guarantee amout Rp 6,250,000,000.
• Piutang usaha milik PT Pyridam Farma Tbk yang • Trade receivables belonging to PT Pyridam Farma
telah dilakukan pemasangan Fidusia, dengan nilai Tbk which has installed a Fiduciary, with a
penjaminan Rp 50.000.000.000. guarantee amount Rp 50,000,000,000.
• Piutang usaha milik PT Holi Pharma yang telah • Trade receivables belonging to PT Holi Pharma has
dilakukan pemasangan Fidusia, dengan nilai installed Fiduciary, with a guarantee amount
penjaminan Rp 10.00.000.000. Rp 10,00,000,000.
• Persediaan (stok barang) milik PT Holi Pharma yang • Inventory (stock of goods) belonging to PT Holi
telah dilakukan pemasangan Fidusia, dengan nilai Pharma has installed Fiduciary, with a guarantee
penjaminan Rp 15.000.000.000. amount Rp 15,000,000,000.
Page 81
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