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Page 1
                                                                                                                                         Rating Summary
                                                                                                                                                              March 8, 2024


                                             PT Dharma Satya Nusantara Tbk
Credit Rating(s)                                          PT Dharma Satya Nusantara Tbk (DSNG) rated idA with stable outlook
General Obligation (GO)                  idA/Stable
SR Bond I 2020                                   idA      PEFINDO has also affirmed its idA rating for DSNG’s Shelf-Registered Bond I Year
                                                          2020. The corporate rating reflects DSNG’s favorable plantation profile, robust capital
Rating Period                                             structure and cash flow protection measures, as well as stable demand for palm oil.
March 6, 2024 – March 1, 2025                             However, the rating is constrained by the Company’s less integrated business profile
                                                          as well as exposure to fluctuating commodity prices and severe weather.
Published Rating History
Mar 2023                                 idA/Stable
                                                          The rating may be raised if DSNG consistently exceeds its revenue and EBITDA targets,
Mar 2022                                 idA/Stable
                                                          combined with a more integrated business model, particularly in the palm oil business.
Mar 2021                                idA-/Stable       However, the rating may be lowered if its revenue and EBITDA fall significantly short
Mar 2020                                idA-/Stable       of projection, resulting from higher costs and lower output than expected. The rating
                                                          may also be lowered if it incurs significantly higher debt without being compensated
                                                          by improved business performance.

                                                          DSNG is a palm oil plantation company engaged in the upstream industry, including
                                                          plantations and production of crude palm oil (CPO) and palm kernel oil (PKO). Its
                                                          operations are mainly in the eastern parts of Kalimantan. As of December 31, 2023, it
                                                          owned a total plantation area of 112,672 hectares (ha), including the plasma plantation,
                                                          CPO mills, and a palm kernel crushing plant. As of December 31, 2023, DSNG’s
                                                          shareholders consisted of PT Triputra Investindo Arya (27.6%), PT Krishna Kapital
                                                          Investama (14.6%), PT Tri Nur Cakrawala (7.4%), PT Mitra Aneka Guna (6.3%), Arianto
                                                          Oetomo (5.4%), Andrianto Oetomo (5.4%), and others, including the public (33.1%).




Rating Definition                                        Financial Highlights
 Debt security rated idA indicates that the issuer’s      As of/for the year ended                                 Dec-2023             Dec-2022              Dec-2021        Dec-2020
 capacity to meet its long-term financial commitments
                                                                                                                    (Audited)            (Audited)             (Audited)      (Audited)
 on the debt security, relative to other Indonesian
                                                          Total adjusted assets [IDR bn]                              15,869.5             15,083.1                13,483.8    13,882.3
 issuers, is strong. However, the issuer’s capacity is
                                                          Total adjusted debt [IDR bn]                                 5,486.0              5,398.3                 5,306.4     6,347.8
 somewhat more susceptible to adverse effects of
 changes in circumstances and economic conditions         Total adjusted equity [IDR bn]                               8,671.5              7,934.3                 6,799.6     6,004.9
 than higher-rated issuers.                               Total sales [IDR bn]                                         9,498.7              9,633.7                 7,124.5     6,698.9
                                                          EBITDA [IDR bn]                                              2,379.4              2,970.2                 1,905.1     1,649.0
                                                          Net income after MI [IDR bn]                                    839.8             1,206.8                  727.2       476.6
                                                          EBITDA margin [%]                                                 25.0                 30.8                 26.7        24.6
                                                          Adjusted debt/EBITDA [X]                                           2.3                  1.8                   2.8         3.8
                                                          Adjusted debt/adjusted equity [X]                                  0.6                  0.7                   0.8         1.1
                                                          FFO/adjusted debt [%]                                             30.0                 39.4                 23.0        14.6
                                                          EBITDA/IFCCI [X]                                                   5.2                  6.5                   4.0         3.1
                                                          USD exchange rate [IDR/USD]                                   15,416               15,731                 14,269      14,105

                                                         FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
                                                         EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
 Contact Analysts:                                       IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
                                                         MI= Minority Interest
 fahrinaldi.akbar@pefindo.co.id
 aishantya@pefindo.co.id                                 The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
                                                         been reclassified according to PEFINDO’s definitions.


   http://www.pefindo.com                                                                                                                                                       March 2024
Page 2
                                                                                                                          Rating Summary
                                                                                                                                          March 8, 2024




DISCLAIMER
The rating contained in this report or publication is the opinion of PT Pemeringkat Efek Indonesia (PEFINDO) given based on the rating result on the date the rating
was made. The rating is a forward-looking opinion regarding the rated party’s capability to meet its financial obligations fully and on time, based on assumptions
made at the time of rating. The rating is not a recommendation for investors to make investment decisions (whether the decision is to buy, sell, or hold any debt
securities based on or related to the rating or other investment decisions) and/or an opinion on the fairness value of debt securities and/or the value of the entity
assigned a rating by PEFINDO. All the data and information needed in the rating process are obtained from the party requesting the rating, which are considered
reliable in conveying the accuracy and correctness of the data and information, as well as from other sources deemed reliable. PEFINDO does not conduct audits,
due diligence, or independent verifications of every information and data received and used as basis in the rating process. PEFINDO does not take any responsibility
for the truth, completeness, timeliness, and accuracy of the information and data referred to. The accuracy and correctness of the information and data are fully the
responsibility of the parties providing them. PEFINDO and every of its member of the Board of Directors, Commissioners, Shareholders and Employees are not
responsible to any party for losses, costs and expenses suffered or that arise as a result of the use of the contents and/or information in this rating report or publication,
either directly or indirectly. PEFINDO generally receives fees for its rating services from parties who request the ratings, and PEFINDO discloses its rating fees prior to
the rating assignment. PEFINDO has a commitment in the form of policies and procedures to maintain objectivity, integrity, and independence in the rating process.
PEFINDO also has a “Code of Conduct” to avoid conflicts of interest in the rating process. Ratings may change in the future due to events that were not anticipated
at the time they were first assigned. PEFINDO has the right to withdraw ratings if the data and information received are determined to be inadequate and/or the rated
company does not fulfill its obligations to PEFINDO. For ratings that received approval for publication from the rated party, PEFINDO has the right to publish the
ratings and analysis in its reports or publication, and publish the results of the review of the published ratings, both periodically and specifically in case there are
material facts or important events that could affect the previous ratings. Reproduction of the contents of this publication, in full or in part, requires written approval
from PEFINDO. PEFINDO is not responsible for publications by other parties of contents related to the ratings given by PEFINDO.




http://www.pefindo.com                                                                                                                                          March 2024

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Names mentioned 9 people and organisations named in the text · linked when the evidence is strong

linked org Dharma Satya Nusantara Tbk p.1 ×5
linked org Krishna Kapital p.1
linked org PT Tri Nur Cakrawala p.1
linked org PT Mitra Aneka Guna p.1
linked person Arianto Oetomo p.1
linked person Andrianto Oetomo p.1
possible org PT Triputra Investindo Arya p.1
unresolved org PT Krishna Kapital Investama p.1
unresolved org PT Pemeringkat Efek Indonesia p.2

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