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PT MD ENTERTAINMENT Tbk PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Laporan Keuangan Konsolidasian Consolidated Financial Statements tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025 serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
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Daftar Isi Table of Contents
Halaman/
Page
Surat pernyataan direksi Board of directors’ statement
Laporan auditor independen Independent auditor's report
Laporan posisi keuangan konsolidasian 1-3 Consolidated statements of financial position
Laporan laba rugi dan penghasilan Consolidated statements of profit or loss and
komprehensif lain konsolidasian 4-5 other comprehensive income
Laporan perubahan ekuitas konsolidasian 6 Consolidated statements of changes in equity
Laporan arus kas konsolidasian 7 Consolidated statements of cash flows
Catatan atas laporan keuangan konsolidasian 8 - 73 Notes to consolidated financial statements
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 Maret 2026 dan 31 Desember 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2026/ 31 Desember 2025/
Notes March 31, 2026 December 31, 2025
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d, 4 189.775.737.527 228.893.565.635 Cash and cash equivalents
Piutang usaha 5 Accounts receivable
Pihak ketiga 87.441.672.269 38.212.165.495 Third parties
Pihak berelasi 2m,32 5.216.254.639 5.573.497.820 Related parties
Piutang lain-lain - pihak ketiga 6 401.309.626 400.374.954 Others receivable - third parties
Pajak dibayar dimuka 2o, 7a 36.952.485.606 34.943.177.355 Prepaid taxes
Uang muka 8 37.422.361.140 30.403.163.227 Advances
Persediaan 2e,9 462.164.408.637 466.704.997.491 Inventories
Biaya dibayar dimuka 2g, 10 8.431.200.637 5.940.827.566 Prepaid expense
Total Aset Lancar 827.805.430.081 811.071.769.542 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas di bank yang dibatasi penggunaanya 2e, 11 394.374.772.891 393.705.214.838 Restricted cash in banks
Aset tetap 2i, 12 863.171.336.341 869.233.270.393 Fixed assets
Properti investasi 2j, 13 73.049.854.587 74.582.369.019 Investment properties
Aset film 2g, 14 392.081.240.897 385.796.545.508 Film assets
Aset tak berwujud 2k,15 1.084.321.820.362 1.086.949.341.775 Intangible assets
Aset pajak tangguhan 2p, 7d 124.940.717.793 124.633.805.251 Deffered tax assets
Aset lain-lain 16 145.264.281 165.264.281 Other assets
Total Aset Tidak Lancar 2.932.085.007.152 2.935.065.811.066 Total Non-Current Assets
TOTAL ASET 3.759.890.437.233 3.746.137.580.608 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 Maret 2026 dan 31 Desember 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2026/ 31 Desember 2025/
Notes March 31, 2026 December 31, 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Accounts payable
Pihak ketiga 17 45.581.604.439 59.554.537.668 Third parties
Pihak berelasi 17, 31 4.899.214.770 - Related parties
Utang bank jangka pendek 20 389.220.000.000 389.220.000.000 Short-term bank loans
Utang pajak 2o, 7b 16.368.975.530 8.731.391.675 Taxes payable
Beban yang masih harus dibayar 18 30.098.111.997 32.180.801.230 Accrued expenses
Uang muka penjualan 19 32.723.278.041 28.563.533.592 Sales advances
Utang lain-lain - pihak ketiga 21 23.365.276.087 20.478.080.666 Others payable - third parties
Total Liabilitas Jangka Pendek 542.256.460.863 538.728.344.830 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang lain-lain pihak berelasi 2m, 21, 30 992.889.813 992.889.813 Other Payable - related parties
Liabilitas imbalan kerja 2p, 22 23.507.327.123 22.261.626.319 Employee benefits liability
Total Liabilitas Jangka Panjang 24.500.216.936 23.254.516.132 Total Non-Current Liabilities
Total Liabilitas 566.756.677.799 561.982.860.962 Total Liabilities
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - 20.000.000.000 saham Authorized - 20,000,000,000 shares
dengan nilai nominal Rp100 per saham with par value of Rp100
Modal ditempatkan dan disetor - 9.897.787.962 Issued and paid-up capital - 9,897,787,962
saham pada 31 Desember 2024 dan 23 1.088.756.675.800 1.088.756.675.800 shares as of December 31, 2024 and
10.887.566.758 saham 10,887,566,758 shares
pada 31 Desember 2025 as of December 31, 2025
Tambahan modal disetor 23 2.046.685.919.617 2.046.685.919.617 Additional paid-in capital
Selisih transaksi perubahan Difference due to changes
ekuitas entitas anak (4.232.214.523) (4.232.214.523) of equity in subsidiary
Penghasilan komprehensif lain 746.800.228 736.462.739 Others comprehensive income
Saldo laba 24 Retained earnings
Telah ditentukan penggunaannya 22.100.000.000 22.100.000.000 Appropriated
Belum ditentukan penggunaannya (37.695.666.689) (50.349.032.623) Unappropriated
Jumlah ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk 3.116.361.514.433 3.103.697.811.010 owners of the parent
Kepentingan nonpengendali 2c, 25 76.772.245.001 80.456.908.636 Non-controlling interest
Total Ekuitas 3.193.133.759.434 3.184.154.719.646 Total Equity
TOTAL LIABILITAS DAN EKUITAS 3.759.890.437.233 3.746.137.580.608 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk periode tiga bulan yang berakhir pada For the years ended
tanggal-tanggal 31 Maret 2026 dan 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Maret / March, 31
Notes 2026 2025
PENDAPATAN 2n, 27 150.665.294.276 122.463.770.950 REVENUE
BEBAN POKOK PENDAPATAN 2n, 28 68.943.800.082 66.237.590.007 COST OF REVENUE
LABA (RUGI) BRUTO 81.721.494.194 56.226.180.943 GROSS PROFIT (LOSS)
BEBAN USAHA 2n, 29 64.610.247.859 84.028.349.720 OPERATING EXPENSES
LABA (RUGI) USAHA 17.111.246.335 (27.802.168.777) OPERATING PROFIT (LOSS)
PENGHASILAN (BEBAN) LAIN-LAIN 30 OTHER INCOME (EXPENSES)
Penghasilan lain-lain 2.502.753.381 15.296.148.914 Other income
Beban lain-lain (1.742.595.234) (24.732.311.960) Other expense
Penghasilan (Beban) Lain-lain - Neto 760.158.147 (9.436.163.046) Other Income (Expenses) - Net
LABA (RUGI) SEBELUM MANFAAT PROFIT (LOSS) BEFORE INCOME
(BEBAN) PAJAK PENGHASILAN 17.871.404.482 (37.238.331.823) TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFITS
PENGHASILAN 2o (EXPENSES)
Kini 7c (9.213.474.600) - Current
Tangguhan 7d 310.035.962 16.947.231.570 Deferred
Manfaat (Beban) Pajak Penghasilan - Neto (8.903.438.638) 16.947.231.570 Income Tax Benefits (Expenses) - Net
LABA (RUGI) NETO 8.967.965.844 (20.291.100.253) NET PROFIT (LOSS)
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Item not to be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of defined
imbalan kerja 2p, 22 14.197.364 378.095.046 benefit program
Pajak penghasilan terkait 2o, 7d (3.123.420) (83.180.911) Related income tax
Penghasilan Komprehensif Lain - Neto 11.073.944 294.914.135 Other Comprehensive Income - Net
LABA (RUGI) KOMPREHENSIF 8.979.039.788 (19.996.186.118) COMPREHENSIVE PROFIT (LOSS)
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk periode tiga bulan yang berakhir pada For the years ended
tanggal-tanggal 31 Maret 2026 dan 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Maret / March, 31
Notes 2026 2025
Laba (rugi) neto yang dapat
diatribusikan kepada: Net profit (loss) attributable to:
Pemilik entitas induk 12.653.365.934 (9.052.929.022) Owners of the parent
Kepentingan nonpengendali (3.685.400.090) (11.238.171.231) Non-controlling interests
Total 8.967.965.844 (20.291.100.253) Total
Laba (rugi) komprehensif yang Comprehensive profit (loss)
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 12.663.703.423 (8.816.844.604) Owners of the parent
Kepentingan nonpengendali (3.684.663.635) (11.179.341.514) Non-controlling interests
Total 8.979.039.788 (19.996.186.118) Total
LABA (RUGI) PER SAHAM DASAR 2s, 26 1,16 (0,91) BASIC EARNING (LOSS) PER SHARE
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk periode tiga bulan yang berakhir pada For the years ended
tanggal-tanggal 31 Maret 2026 dan 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk / Equity attributable to owners of the parent
Selisih nilai
transaksi ekuitas
dengan pihak
non-pengendali\
Difference in Penghasilan
Tambahan value of equity Komprehensif Lain/ Saldo laba/ Retained earnings Kepentingan
Modal Disetor/ transactions with Other Telah Ditentukan Belum Ditentukan Nonpengendali/
Modal Saham/ Additional non-controlling Comprehensive Penggunaannya/ Penggunaannya/ Non-controlling Total Ekuitas/
Share Capital Paid-in Capital interests Income Appropriated Unappropriated Total Interest Total Equity
Saldo 31 Desember 2024 989.778.796.200 1.359.045.514.857 (4.232.214.523) 657.886.363 22.100.000.000 205.136.830.458 2.572.486.813.355 138.536.553.603 2.711.023.366.958 Balance at Desember 31, 2024
Laba komprehensif Comprehensive profit
tahun berjalan - - - 236.084.418 (9.052.929.022) (8.816.844.604) (11.179.341.514) (19.996.186.118) for the year
Saldo 31 Maret 2025 989.778.796.200 1.359.045.514.857 (4.232.214.523) 893.970.781 22.100.000.000 196.083.901.436 2.563.669.968.751 127.357.212.089 2.691.027.180.840 Balance at March 31, 2025
Saldo 31 Desember 2025 1.088.756.675.800 2.046.685.919.617 (4.232.214.523) 736.462.739 22.100.000.000 (50.349.032.623) 3.103.697.811.010 80.456.908.636 3.184.154.719.646 Balance at Desember 31, 2025
Laba komprehensif Comprehensive profit
tahun berjalan - - - 10.337.489 - 12.653.365.934 12.663.703.423 (3.684.663.635) 8.979.039.788 for the year
Saldo 31 Maret 2026 1.088.756.675.800 2.046.685.919.617 (4.232.214.523) 746.800.228 22.100.000.000 (37.695.666.689) 3.116.361.514.433 76.772.245.001 3.193.133.759.434 Balance at March 31, 2026
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to consolidated financial statements are an integral part of these consolidated
keuangan konsolidasian secara keseluruhan. financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk periode tiga bulan yang berakhir pada For the years ended
tanggal-tanggal 31 Maret 2026 dan 2025 March 31, 2026 and December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Maret / March,31
Notes 2026 2025
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 5, 27 199.564.156.616 111.830.639.350 Cash receipt from customers
Pembayaran kepada pemasok, karyawan 8,9,10,14, Payments to suppliers, employee
dan lainnya 17,18,28,29 (238.364.559.916) (174.007.925.478) and others
Kas yang diperoleh dari (digunakan untuk) Cash provided by (used in)
aktifitas operasi (38.800.403.300) (62.177.286.128) operating activities
Penerimaan penghasilan bunga 30 2.428.784.566 3.311.787.282 Receipt of interest income
Pembayaran beban keuangan 30 (1.187.094.786) (700.660.431) Payment of finance cost
Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Operasi (37.558.713.521) (59.566.159.278) Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penjualan aset tetap 12 16.216.217 5.576.812.613 Sale of fixed assets
Pembayaran uang muka pembelian - (2.667.153.865) Payment of down payment for purchase
Perolehan aset tetap 12 (905.772.750) (30.443.689.252) Purchases of fixed assets
Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Investasi (889.556.533) (27.534.030.504) Investing Activites
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran bunga dari aktivitas pendanaan 20, 30 - (17.922.376.042) Interest payments from financing activities
Pembayaran pinjaman bank 20 - (19.950.000.000) Bank loan payments
Penerimaan (penempatan) Receipt (placement)
dana yang dibatasi penggunaannya 11 (669.558.053) (424.397.223) of funds whose use is restricted
Kas Neto Digunakan untuk Aktivitas Pendanaan (669.558.053) (38.296.773.265) Net Cash Used in Financing Activites
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (39.117.828.107) (125.396.963.047) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AWAL PERIODE 228.893.565.634 372.089.069.098 AT BEGINNING OF THE PERIOD
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR PERIODE 189.775.737.527 246.692.106.051 AT END OF THE PERIOD
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to consolidated financial statements are an
secara keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Company’s Establishment
Perusahaan didirikan di Republik Indonesia dengan The Company was established in the Republic of
nama PT MD Media berdasarkan Akta Notaris No. 5 Indonesia under the name of PT MD Media based
tanggal 1 Agustus 2002 dari Frans Elsius Muliawan, on Notarial Deed No. 5 dated August 1, 2002 of
S.H., Notaris di Jakarta. Akta pendirian telah Frans Elsius Muliawan, S.H., Notary in Jakarta. The
mendapatkan pengesahan dari Menteri Kehakiman deed of establishment has been approved by the
Republik Indonesia melalui Surat Keputusan No. C- Minister of Justice of the Republic of Indonesia
17650.HT.01.01.TH.2002 tanggal 13 September through Decision Letter No. C-17650.HT.01.01.TH.
2002. Nama Perusahaan diubah menjadi PT MD 2002 dated September 13, 2002. The Company
Pictures berdasarkan Akta Notaris No. 3 tanggal name has been changed to PT MD Pictures based
3 April 2009 oleh Tahir Kamili, S.H., M.H., M.Kn., on Notaria Deed No. 3 dated April 3, 2009 of Tahir
dan telah mendapatkan pengesahan dari Menteri Kamili, S.H., M.H., M.Kn., and approved by the
Hukum dan Hak Asasi Manusia Republik Indonesia Minister of Law and Human Rights of the Republic
dengan surat keputusan No. AHU-18508.AH.01.02. of Indonesia through Decision Letter No. AHU-
Tahun 2009 tanggal 6 Mei 2009. Anggaran dasar 18508.AH.01.02.Tahun 2009 dated May 6, 2009.
Perusahaan telah mengalami beberapa kali The Company's articles of association have been
perubahan, terakhir berdasarkan Akta Notaris amended several times, most recently based on
No. 70 tanggal 13 April 2018 dari Leolin Jayayanti, deed No.70 dated April 13, 2018 of Leolin Jayayanti,
SH., M.Kn mengenai perubahan status Perusahaan SH., M.Kn regarding changes in the status of the
dari Perusahaan Tertutup menjadi Perusahaan Company from a Private Company to a Public
Terbuka, yang telah mendapatkan pengesahan Company, which has been approved by the Minister
dari Menteri Hukum dan Hak Asasi Manusia of Law and Human Rights of the Republic of
Republik Indonesia dalam Surat Keputusan Indonesia in Decision Letter No. AHU-0008393.AH.
No. AHU-0008393.AH.01.02.Tahun 2018 tanggal 01.02.Tahun 2018 dated April 13, 2018.
13 April 2018.
Berdasarkan Akta No 4. tanggal 10 Juli 2024 nama Based on Deed No 4. dated July 10, 2024, the
Perusahaan diubah dari PT MD Pictures Tbk Company changed its name from PT MD Pictures
menjadi PT MD Entertainment Tbk yang telah di Tbk to PT MD Entertainment Tbk which has been
tetapkan dalam Keputusan Menteri Hukum dan Hak stipulated in the Decree of the Minister of Law and
Asasi Manusia Republik Indonesia Nomor AHU- Human Rights of the Republic of Indonesia Number
0043005.AH.01.02.Tahun 2024 tanggal 16 Juli AHU-0043005. AH.01.02.Year 2024 dated July 16,
2024. 2024.
Anggaran dasar Perusahaan telah mengalami The Company's articles of association have
beberapa kali perubahan. Perubahan terakhir dibuat undergone several changes. The latest amendment
melalui akta Notaris Leolin Jayayanti, SH., M.Kn., was made through the deed of Notary Leolin
No. 13 tanggal 7 Agustus 2025 di Jakarta, dan telah Jayayanti, SH., M.Kn., No. 13 dated August 7, 2025
mendapatkan persetujuan Menteri Hukum dan Hak in Jakarta, and has been approved by the Minister of
Asasi Manusia Republik Indonesia No. AHU- Law and Human Rights of the Republic of Indonesia
0182582.AH.01.11.Tahun 2025 yang ditetapkan di AHU-0182582.AH.01.11..Year 2025 which was
Jakarta pada tanggal 8 Agustus 2025. stipulated in Jakarta on August 8, 2025.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Sesuai dengan pasal 3 anggaran dasar, In accordance with article 3 of the articles of
Perusahaan bergerak dalam bidang perfilman yang association, the Company is engaged in film
kegiatan usahanya meliputi menjalankan kegiatan industry whose business activities include
pembuatan/memproduksi film dan video, melakukan manufacturing/producing films and videos,
kegiatan perdagangan film dan video, peredaran conducting film and video trading, distributing of film
produksi film dan video, menjadi agen, distributor, and video production, agents, distributors, suppliers
leveransir dan supplier film dan video dari and become a supplier of films and videos from
perusahaan lain. Domisili dan kantor pusat other companies. The Company’s domicile and
Perusahaan di JI. Setiabudi Selatan No. 7, head office is in JI. Setiabudi Selatan No. 7,
Setiabudi, Jakarta Selatan. Perusahaan memulai Setiabudi, South Jakarta. The company started its
kegiatan usaha komersialnya sejak tahun 2003. commercial business activities since 2003.
PT MD Global Investment didirikan di Republik PT MD Global Investment established in the
Indonesia merupakan entitas induk Perusahaan dan Republic of Indonesia is the parent company of the
Manoj Dhamoo Punjabi merupakan pengendali akhir Company and Manoj Dhamoo Punjabi is the
dari Perusahaan. ultimate controller of the Company.
b. Dewan Komisaris, Direksi, Komite Audit dan b. Boards of Commissioners, Directors, Audit
Karyawan Committee and Employee
Susunan Dewan Komisaris, Direksi dan Komite The composition of the Boards of Commissioners,
Audit Perusahaan pada tanggal 31 Maret 2026 dan Directors and Audit Committee of the Company as
31 Desember 2025 adalah sebagai berikut: of March 31, 2026 and December 31, 2025 were as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Shania Manoj Punjabi President Commissioner
Komisaris Sanjeva Advani Commissioner
Komisaris Independen Dian Adhitama Independent Commissioner
Direksi Board of Directors
Direktur Utama Manoj Dhamoo Punjabi President Director
Direktur Priyadarshi Anand Director
Direktur Sajan Lachmandas Mulani Director
Direktur Theodore Yoon Soung Kim Director
Direktur Firdauzi Saksono Director
Direktur William Hyongmin Kim Director
Komite Audit Audit Committee
Ketua Dian Adhitama Chairman
Anggota Supardji Member
Anggota Richard Antonio Member
8
Page 13
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan dan Entitas Anak (selanjutnya and its Subsidiary (hereinafter collectively referred to
secara bersama-sama disebut sebagai “Grup”) as the “Group”) employed 489 and 424 employees,
mempekerjakan masing-masing 489 dan 424 respectively (unaudit).
karyawan (tidak diaudit).
c. Penawaran umum saham Perusahaan c. Public offering of the Company’s shares
Pada tanggal 25 Juli 2018, Perusahaan On July 25, 2018, the Company has obtained an
memperoleh pernyataan efektif dari Otoritas Jasa effective statement from the Financial Services
Keuangan (“OJK”) dengan surat No. S-103/D.04/ Authority (“OJK”) with letter No. S-103/D.04/2018 to
2018 untuk melakukan Penawaran Umum Perdana conduct an Initial Public Offering (“IPO”) of
(“IPO”) sebanyak 1.307.770.000 lembar saham 1,307,770,000 ordinary shares with a par value of
biasa dengan nilai nominal Rp100 per saham dan Rp100 per share and offering price of Rp210 per
harga penawaran Rp210 per saham kepada share offered to the public. The shares offered to the
masyarakat. Saham-saham yang ditawarkan public during the IPO were listed on the Indonesia
kepada masyarakat selama IPO tersebut dicatat di Stock Exchange on August 7, 2018.
Bursa Efek Indonesia pada tanggal 7 Agustus 2018.
Pada tanggal 25 Juni 2025, Perusahaan On June 25, 2025, the Company obtained an
memperoleh pernyataan efektif dari Otoritas Jasa effective statement from the Financial Services
Keuangan (“OJK”) dengan surat No. S- Authority ("OJK") with letter No. S-53/D.04/2025 to
53/D.04/2025 untuk melakukan Penawaran Umum conduct a Limited Public Offering I to the
Terbatas I Kepada Para Pemegang Saham Dalam Shareholders in the Context of the Issuance of
Rangka Penerbitan Hak Memesan Efek Terlebih Preemptive Rights and amendments and/or
Dahulu dan perubahan dan/atau tambahan additional information submitted through letter
informasi yang terakhir disampaikan melalui surat Number 040/DIR Corpsec/VI/2025 dated June 25,
Nomor 040/DIR Corpsec/VI/2025 tanggal 25 Juni 2025 regarding Amendments and/or Additional
2025 perihal Perubahan dan/atau Tambahan Information to the Registration Statement in the
Informasi atas Pernyataan Pendaftaran dalam context of Capital Increase by Granting Pre-emptive
rangka Penambahan Modal dengan Memberikan Rights I PT MD Entertainment Tbk. The shares
Hak Memesan Efek Terlebih Dahulu I PT MD offered amounted to 989,778,796 shares with a
Entertaiment Tbk. Saham-saham yang ditawarkan nominal value of IDR 100 and an exercise price of
tersebut sejumlah 989.778.796 lembar saham IDR 800 per share, listed on the Indonesia Stock
dengan nilai nominal Rp100 dan harga pelaksanaan Exchange on July 10, 2025.
Rp800 per saham, dicatat di Bursa Efek Indonesia
pada tanggal 10 Juli 2025
d. Struktur Entitas Anak d. Structure of Subsidiaries
Pada tanggal 31 Maret 2026 dan 31 Desember As of March 31, 2026 and December 31, 2025, the
2025, Perusahaan memiliki Entitas Anak, Company had ownership interest in subsidiaries,
selanjutnya secara bersama-sama dengan together with the Company herein after referred to
Perusahaan disebut sebagai “Grup” dengan as the “Group”, as follows:
kepemilikan sebagai berikut:
9
Page 14
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai Tahun Pendirian
Operasi/ atau Akuisisi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Year of Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational Establishment 31 Maret 2026/ 31 Desember 2025/ Scope of 31 Maret 2026/ 31 Desember 2025/
Subsidiaries Domicile Year or Acquisition March 31, 2026 December 31, 2025 Activities March 31, 2026 December 31, 2025
Kepemilikan langsung/
Direct ownership
PT Jakarta Film Studio Jakarta 2006 2018 99,9996% 99,9996% Sewa Studio/ 215.290.391.379 214.769.532.913
(JFST) Studio Rental
PT Paw Pic Studio Indonesia Jakarta 2018 2024 60,0000% 60,0000% Produksi Seni/ 9.040.412.869 147.812.733
(PPSI) Production house
PT Takedua Jakarta Film Studio Jakarta 2019 2024 99,9960% 99,9960% Sewa Peralatan Shooting/ 18.682.898.054 18.455.740.983
(TJFS) Shooting Equipment Rental
PT MDTV Media Technologies Tbk Jakarta 2017 80,5000% 80,5000% Aktivitas Kantor Pusat/ 841.730.478.448 857.505.743.906
(NETV) 2018 Head Office Activities
PT MD Produksi Indonesia Jakarta 2024 80,0000% 80,0000% Produksi Seni/ 4.098.529.109 4.413.742.549
(MDPI) 2019 Production house
PT White Tiger Studios Jakarta 2021 70,0000% 70,0000% Produksi Seni/ 914.579.818 1.108.670.393
(WHTS) 2024 Production house
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 31 Maret 2026/ 31 Desember 2025/ Scope of 31 Maret 2026/ 31 Desember 2025/
Subsidiaries Domicile Year March 31, 2026 December 31, 2025 Activities March 31, 2026 December 31, 2025
Kepemilikan melalui NETV/
Ownership through NETV
PT Industri Mitra Media (IMM) Jakarta Selatan 2012 99,68% 99,68% Investasi/ 3.250.797.402.278 3.243.047.739.228
Investment
Akuisisi melalui IMM/
Acquisition through IMM
PT MDTV Media Televisi (MMTV) Jakarta Selatan 2005 99,78% 99,78% Siaran Televisi/ 584.386.472.098 583.569.432.711
Television Broadcasting
Didirikan memalui IMM/
Established through IMM:
PT MDTV Media Berita (MMB) Jakarta Selatan 2017 99,68% 99,68% Perdagangan Umum dan Jasa/ 2.662.046.616 2.663.410.380
General Trading and Service
PT MDTV Media Digital (MMD) Jakarta Selatan 2017 99,72% 99,72% Perdagangan Umum dan Jasa/ 103.784.838.919 111.195.366.012
General Trading and Service
PT Kreatif Inti Korpora (KIK) Jakarta Selatan 2017 99,69% 99,69% Jasa/ 189.679.540 192.285.704
Service
PT Mitra Media Makassar Makassar 2016 99,71% 99,71% Investasi/ 16.495.939.100 16.496.013.100
Investment
PT Mitra Media Pekanbaru Pekanbaru 2015 99,71% 99,71% Investasi/ 2.228.076.237 2.228.150.237
Investment
PT Mitra Media Aceh Jakarta Selatan 2015 99,71% 99,71% Investasi/ 802.242.100 802.404.600
Investment
PT Mitra Media Ambon Jakarta Selatan 2015 99,71% 99,71% Investasi/ 871.819.626 871.982.126
Investment
PT Mitra Media Kalimantan Selatan Jakarta Selatan 2015 99,71% 99,71% Investasi/ 717.700.930 717.774.930
Investment
PT Mitra Media Bengkulu Jakarta Selatan 2015 99,71% 99,71% Investasi/ 744.718.100 744.880.600
Investment
PT Rentalindo Utama Perkasa Jakarta Selatan 2015 99,71% 99,71% Investasi/ 1.439.805.878 1.439.871.773
Investment
PT Mitra Media Jambi Jakarta Selatan 2015 99,71% 99,71% Investasi/ 718.864.453 718.938.453
Investment
PT Mitra Media Kendari Jakarta Selatan 2015 99,71% 99,71% Investasi/ 870.545.582 870.619.582
Investment
PT Bhakti Panca Buana Jakarta Selatan 2015 99,71% 99,71% Investasi/ 1.229.959.757 1.230.023.561
Investment
PT Mitra Media Lampung Jakarta Selatan 2015 99,71% 99,71% Investasi/ 1.224.992.885 1.225.054.299
Investment
PT Mitra Media Manado Jakarta Selatan 2015 99,71% 99,71% Investasi/ 718.128.858 718.466.358
Investment
PT Mitra Media Mataram Jakarta Selatan 2015 99,71% 99,71% Investasi/ 744.873.100 744.947.100
Investment
PT Mitra Media Bangka Jakarta Selatan 2015 99,71% 99,71% Investasi/ 727.039.138 727.196.830
Investment
PT Mitra Media Donggala Jakarta Selatan 2015 99,71% 99,71% Investasi/ 717.662.351 717.824.851
Investment
10
Page 15
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 31 Maret 2026/ 31 Desember 2025/ Scope of 31 Maret 2026/ 31 Desember 2025/
Subsidiaries Domicile Year March 31, 2026 December 31, 2025 Activities March 31, 2026 December 31, 2025
PT Mitra Media Pontianak Jakarta Selatan 2015 99,71% 99,71% Investasi/ 898.738.834 898.807.809
Investment
PT Mitra Media Purwokerto Jakarta Selatan 2015 99,71% 99,71% Investasi/ 978.278.980 978.352.980
Investment
PT Mitra Media Samarinda Jakarta Selatan 2015 99,71% 99,71% Investasi/ 718.321.591 718.395.591
Investment
PT Mitra Media Semarang Jakarta Selatan 2015 99,71% 99,71% Investasi/ 2.181.334.825 2.181.497.325
Investment
PT Mitra Media Sriwijaya Ogan Komering Ilir 2015 99,71% 99,71% Investasi/ 713.000.000 713.000.000
Investment
PT Mitra Media Tegal Jakarta Selatan 2015 99,71% 99,71% Investasi/ 921.279.441 921.353.441
Investment
PT Mitra Media Ternate Jakarta Selatan 2015 99,71% 99,71% Investasi/ 718.177.642 718.340.142
Investment
PT Mitra Media Yogyakarta Jakarta Selatan 2015 99,71% 99,71% Investasi/ 19.005.978.103 19.006.140.603
Investment
PT Mitra Media Palembang Palembang 2015 99,71% 99,71% Investasi/ 3.347.988.600 3.348.062.600
Investment
PT Mitra Media Padang Padang 2015 99,71% 99,71% Investasi/ 9.700.409.819 9.700.480.264
Investment
PT Mitra Media Cirebon Kuningan 2015 99,71% 99,71% Investasi/ 7.378.161.714 7.378.324.214
Investment
PT Mitra Media Semenanjung Batam Batam 2015 99,71% 99,71% Investasi/ 13.095.913.600 13.095.987.600
Investment
PT Mitra Media Banjarmasin Banjarmasin 2015 99,71% 99,71% Investasi/ 6.299.315.151 6.299.385.627
Investment
PT Mitra Media Manokwari Manokwari 2015 99,71% 99,71% Investasi/ 5.069.209 5.143.209
Investment
PT Mitra Media Timika Timika 2015 99,71% 99,71% Investasi/ 1.639.152.090 1.639.314.590
Investment
PT Mitra Media Sentani Jayapura 2015 99,71% 99,71% Investasi/ 4.090.398.544 4.090.561.044
Investment
PT Sarana Media Manado Manado 2015 99,71% 99,71% Investasi/ 180.939.585 180.862.926
Investment
PT Mitra Media Palangkaraya Palangkaraya 2014 99,71% 99,71% Investasi/ 8.910.812.718 8.910.886.718
Investment
PT Mitra Media Bandung Jakarta Selatan 2012 99,71% 99,71% Investasi/ 11.724.484.037 11.724.654.854
Investment
PT Mitra Media Garut Jakarta Selatan 2012 99,71% 99,71% Investasi/ 4.061.163.173 4.061.237.173
Investment
PT Mitra Media Jember Jakarta Selatan 2012 99,71% 99,71% Investasi/ 4.594.015.897 4.594.089.897
Investment
PT Mitra Media Kediri Jakarta Selatan 2012 99,71% 99,71% Investasi/ 3.190.234.493 3.190.396.993
Investment
PT Sarana Media Madiun Madiun 2012 99,71% 99,71% Investasi/ 3.854.895.284 3.854.969.284
Investment
PT Mitra Media Malang Batu 2012 99,71% 99,71% Investasi/ 4.271.051.814 4.271.214.314
Investment
PT Mitra Media Medan Jakarta Selatan 2012 99,71% 99,71% Investasi/ 12.007.603.941 12.007.946.770
Investment
PT Mitra Media Surabaya Surabaya 2012 99,71% 99,71% Investasi/ 13.962.284.127 13.962.476.880
Investment
PT Mitra Media Bali Denpasar 2012 99,71% 99,71% Investasi/ 31.286.712.280 31.286.885.091
Investment
Didirikan memalui Mitra Media/
Established through Mitra Media:
PT Sarana Media Aceh Aceh Besar 2015 99,71% 99,71% Siaran Televisi/ 392.668.117 327.315.355
Television Broadcasting
PT Mitra Televisi Ambon Ambon 2015 99,71% 99,71% Siaran Televisi/ 440.184.993 376.595.602
Television Broadcasting
PT Mitra Televisi Kota Bengkulu Bengkulu 2015 99,71% 99,71% Siaran Televisi/ 366.254.198 350.312.872
Television Broadcasting
11
Page 16
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 31 Maret 2026/ 31 Desember 2025/ Scope of 31 Maret 2026/ 31 Desember 2025/
Subsidiaries Domicile Year March 31, 2026 December 31, 2025 Activities March 31, 2026 December 31, 2025
PT Industri Televisi Semarang Semarang 2015 99,71% 99,71% Siaran Televisi/ 2.979.738.390 2.522.652.043
Television Broadcasting
PT Industri Televisi Lampung Bandar Lampung 2015 99,71% 99,71% Siaran Televisi/ 568.318.991 595.475.373
Television Broadcasting
PT Mitra Televisi Kota Jambi Jambi 2015 99,71% 99,71% Siaran Televisi/ 356.441.702 285.369.632
Television Broadcasting
PT Mitra Televisi Kendari Kendari 2015 99,71% 99,71% Siaran Televisi/ 224.437.453 136.712.760
Television Broadcasting
PT Mitra Televisi Mataram Mataram 2015 99,71% 99,71% Siaran Televisi/ 197.720.887 231.119.447
Television Broadcasting
PT Mitra Televisi Manado Manado 2015 99,71% 99,71% Siaran Televisi/ 470.179.951 451.965.358
Television Broadcasting
PT Mitra Televisi Palu Palu 2015 99,71% 99,71% Siaran Televisi/ 321.090.815 271.876.363
Television Broadcasting
PT Mitra Televisi Pangkal Pinang Pinang Pangkal 2015 99,71% 99,71% Siaran Televisi/ 197.424.690 370.834.232
Television Broadcasting
PT Mitra Televisi Pontianak Pontianak 2015 99,71% 99,71% Siaran Televisi/ 262.547.316 240.161.696
Television Broadcasting
PT Media Televisi Purwokerto Banyumas 2015 99,71% 99,71% Siaran Televisi/ 188.749.439 156.997.433
Television Broadcasting
PT Mitra Televisi Samarinda Samarinda 2015 99,71% 99,71% Siaran Televisi/ 282.646.124 246.323.787
Television Broadcasting
PT Mitra Televisi Sriwijaya Ogan Komering Ilir 2015 99,71% 99,71% Siaran Televisi/ 520.000.000 520.000.000
Television Broadcasting
PT Media Televisi Tegal Tegal 2015 99,71% 99,71% Siaran Televisi/ 401.294.699 397.546.330
Television Broadcasting
PT Mitra Televisi Ternate Ternate 2015 99,71% 99,71% Siaran Televisi/ 421.653.862 383.763.899
Television Broadcasting
PT Mitra Televisi Yogyakarta Yogyakarta 2015 99,71% 99,71% Siaran Televisi/ 2.894.622.184 2.489.786.151
Television Broadcasting
PT MDTV Media Gorontalo Gorontalo 2015 99,71% 99,71% Siaran Televisi/ 274.153.578 234.356.081
Television Broadcasting
PT MDTV Media Kupang Kupang 2015 99,71% 99,71% Siaran Televisi/ 214.925.021 218.599.223
Television Broadcasting
PT Mitra Televisi Banjarmasin Banjarmasin 2015 99,71% 99,71% Siaran Televisi/ 231.813.294 383.029.185
Television Broadcasting
(i) PT Jakarta Film Studio (Sebelumnya (i) PT Jakarta Film Studio (Previously
PT Studio Tujuh) PT Studio Tujuh)
Pada tanggal 12 Februari 2018, Perusahaan On February 12, 2018, the Company acquired
mengakuisisi 16% kepemilikan di PT Studio 16% ownership in PT Studio Tujuh through an
Tujuh melalui peningkatan modal ditempatkan increase in issued and paid-up capital of
dan disetor yang disetor oleh Perusahaan which was paid by the Company amounting
sebesar Rp31.252.000.000. Selanjutnya pada to Rp31,252,000,000. Subsequently on
tanggal 28 Februari 2018, Perusahaan February 28, 2018, the Company acquired 84%
mengakuisisi 84% kepemilikan di PT Jakarta ownership in PT Jakarta Film Studio through
Film Studio (Sebelumnya PT Studio Tujuh) the purchase of shares from Mr. Dhamoo
melalui pembelian saham dari Bapak Dhamoo Jethmal Punjabi, Ms. Sunita Dhamoo Punjabi,
Jethmal Punjabi, Ibu Sunita Dhamoo Punjabi, Mr. Manoj Dhamoo Punjabi, Ms. Shania Manoj
Bapak Manoj Dhamoo Punjabi, Ibu Shania Punjabi, PT Multi Solusi Studio, PT Wahana Inti
Manoj Punjabi, PT Multi Solusi Studio, Persada, PT MD Studios, PT Raya Optima
PT Wahana Inti Persada, PT MD Studios, Persada and PT Wisma Graha Persada
PT Raya Optima Persada dan PT Wisma Graha Cemerlang, entities under common control, with
Persada Cemerlang, entitas sepengendali, a total acquisition cost of Rp167,213,000,000.
dengan total biaya akuisisi sebesar
Rp167.213.000.000.
12
Page 17
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Pada tanggal 28 Juni 2019, Perusahaan On June 28, 2019, The Company increase
meningkatkan modal disetor dengan 400.000 paid-up capital 400,000 shares with total
lembar saham sebesar Rp40.000.000.000 nominal value of Rp40,000,000,000 thus The
sehingga kepemilikan Perusahaan menjadi Company ownership is 99,9996%.
99,9996%.
Pada tanggal 17 Oktober 2019 sesuai dengan On October 17, 2019 in accordance with Deed
akta no 20 PT Studio Tujuh berubah nama No. 20 stating the name change PT Studio
menjadi PT Jakarta Film Studio dan telah Tujuh to PT Jakarta Film Studio and was
mendapatkan pengesahan dari Kementerian approved by Minister of Law and Legislation of
Hukum dan Hak Asasi Manusia Republik the Republic of Indonesia No. AHU-AH.01.03-
Indonesia No. AHU-AH.01.03-0378481. 0378481.
(ii) PT Paw Pic Studio Indonesia (ii) PT Paw Pic Studio Indonesia
Pada tanggal 24 Oktober 2018, Perusahaan On October 24, 2018, The Company
mendirikan entitas anak, PT Paw Pic Studio established a subsidiary, PT Paw Pic Studio
Indonesia (PPSI), dengan kepemilikan saham Indonesia (PPSI), with a shareholding of
sebesar Rp1.500.000.000 atau 60% dari total Rp1,500,000,000 or 60% of the total paid-up
modal disetor PPS senilai Rp2.500.000.000. capital of PPS amounting to Rp2,500,000,000.
(iii) PT Takedua Jakarta Film Studio (iii) PT Takedua Jakarta Film Studio (Previously
(sebelumnya PT Barakuda Film Galeri PT Barakuda Film Galeri Indonesia)
Indonesia)
Pada tanggal 22 Agustus 2019, Perusahaan On August 22, 2019, The Company established
mendirikan entitas anak, PT Barakuda Film a subsidiary, PT Barakuda Film Galeri
Galeri Indonesia (BFGI), telah di tempatkan dan Indonesia (BFGI), with a shareholding of
disetor sebesar Rp3.750.000.000 atau 60% dari Rp3,750,000,000 or 60% of total paid-up capital
total modal disetor senilai Rp6.250.000.000. amounting to Rp6,250,000,000.
Pada tanggal 23 Desember 2019, Perusahaan On December 23, 2019, The Company increase
meningkatkan modal disetor sebesar paid-up capital of Rp11,250,000,000, therefore,
Rp11.250.000.000, sehingga total saham yang total shares owned by the Company become
dimiliki Perusahaan Rp15.000.000.000 atau Rp15,000,000,000 or 60% of total paid-up
60% dari total modal disetor sebesar capital of to Rp25,000,000,000.
Rp25.000.000.000.
Pada tanggal 10 April 2023, Perusahaan On April 10, 2023, the Company acquired
mengakuisisi sebanyak 39,9960% saham milik 39.9960% shares of PT Demi Gisela Citra
PT Demi Gisela Citra Sinema dengan nilai Sinema with transaction value of
transaksi sebesar Rp4.837.516.200, sehingga Rp4,387,516,200, therefore the Company’s
kepemilikan Perusahaan di BFGI meningkat ownership in BFGI increased from 60% to
dari semula 60% menjadi 99,9960%. 99.9960%.
13
Page 18
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Sehubungan dengan perubahan dalam bagian Since the change in the Company's ownership
kepemilikan Perusahaan di BFGI tersebut tidak of interest in BFGI does not result in a loss of
mengakibatkan hilangnya pengendalian, maka control, therefore the transaction is recorded as
transaksi tersebut dicatat sebagai transaksi an equity transaction. The difference between
ekuitas. Selisih antara jumlah imbalan yang the amount of consideration transferred and the
dialihkan dan jumlah tercatat dari transaksi carrying amount of the transaction amounted to
tersebut sebesar Rp4.232.214.523 dicatat Rp4,232,214,523 is recorded as the difference
selisih nilai transaksi ekuitas dengan pihak in value of equity transactions with non-
nonpengendali. controlling interests.
Pada tanggal 26 November 2024, Perusahaan On November 26, 2024, The Company increase
meningkatkan modal disetor sebesar paid-up capital of Rp15,000,000,000 through
Rp15.000.000.000 melalui konversi piutang conversion of receivables amounting to
sebesar Rp4.800.000.000 dan setoran tunai Rp4,800,000,000 and cash amounting to
sebesar Rp10.200.000.000, sehingga total Rp10,200,000,000 therefore, total shares
saham yang dimiliki Perusahaan owned by the Company become
Rp39.999.000.000 atau 40% dari total modal Rp39,999,000,000 or 40% of total paid-up
disetor sebesar Rp40.000.000.000. capital of to Rp40,000,000,000.
Pada tanggal 3 Desember 2024, berdasarkan On December 3, 2024, based on deed No. 2
akta No. 2 dari Notaris Tri Firdaus Akbarsyah, from Notary Tri Firdaus Akbarsyah, SH., MH.
SH., MH. BFGI merubah nama menjadi PT BFGI changed its name to PT Takedua Jakarta
Takedua Jakarta Film Studio. Film Studio.
(iv) PT MDTV Media Technologies Tbk (NETV) (iv) PT MDTV Media Technologies Tbk (NETV)
PT MDTV Media Technologies Tbk PT MDTV Media Technologies Tbk
(“Perusahaan"), sebelumnya PT Net Visi Media (“Company”), formerly PT Net Visi Media Tbk
Tbk dan sebelumnya PT Putra Insan Permata, and formerly PT Putra Insan Permata, was
didirikan berdasarkan Akta Pendirian No. 8, established based on Deed of Establishment
tanggal 23 Juli 2004, oleh Hasbullah Abdul No. 8, dated July 23, 2004, by Hasbullah Abdul
Rasyid, S.H., M.Kn., notaris di Jakarta. Akta Rasyid, S.H., M.Kn., a notary in Jakarta. The
pendirian tersebut telah mendapat pengesahan deed of establishment has been approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia berdasarkan Surat Republic of Indonesia based on Decree No.
Keputusan No. C-22196 HT.01.01.TH.2004, C22196 HT.01.01.TH.2004, dated September
tanggal 3 September 2004. Akta Perusahaan 3, 2004. The Deed of Association have been
telah mengalami beberapa kali perubahan, amended several times, most recently by Deed
terakhir dengan Akta No. 46 tanggal 7 No. 46 dated November 7, 2024, of Jose Dima
November 2024 oleh Jose Dima Satria, S.H., Satria, S.H., M.Kn., a notary in South Jakarta,
M.Kn., notaris di Jakarta Selatan mengenai regarding the change in the Article of
Perubahan Anggaran Dasar Perusahaan. Akta Association. This amendment was approved
perubahan tersebut telah mendapat by the Minister of Law and Human Rights of
pengesahan dari Menteri Hukum dan Hak Asasi the Republic of Indonesia based on Decree
Manusia Republik Indonesia berdasarkan Surat No. AHU-0072157.AH.01.02 YEAR 2024 dated
Keputusan No. AHU-0072157.AH.01.02 November 8, 2024.
TAHUN 2024 tanggal 08 November 2024.
14
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Pada tanggal 29 Oktober 2024, Perusahaan On October 29, 2024, the Company acquired
mengakuisisi 80,05% PT MDTV Media 80.05% of PT MDTV Media Technologies Tbk
Technologies Tbk (NETV) yang sebelumnya (NETV), which was previously named PT Net
Bernama PT Net Visi Media Tbk. Akuisi Visi Media Tbk. The acquisition consists of
tersebut terdiri dari saham seri A sejumlah 7,888,940,339 series A shares and series B
7.888.940.339 lembar saham dan saham seri B shares of 25,220,946,827.
sejumlah 25.220.946.827.
Berikut adalah nilai wajar atas aset The following is the fair value of identifiable
teridentifikasi dan liabilitas pada NETV yang assets and liabilities to NETV which were
diambil alih pada tanggal akuisisi: acquired at the acquisition date:
29 Oktober 2024/
October 29, 2024
Total aset 1.159.387.757.807 Total aset
Total liabilitas (233.943.647.704) Total liabilitas
Nilai wajar aset neto 925.444.110.103 Fair value of net assets
Kepentingan nonpengendali (184.608.362.594) Non-controlling interest
Nilai wajar aset neto yang di ambil alih 740.835.747.509 Fair value of net assets acquired
Goodwill 914.658.610.803 Goodwill
Imbalan yang dialihkan 1.655.494.358.313 Consideration transfered
(v) PT MD Produksi Indonesia (v) PT MD Produksi Indonesia
PT MD Produksi Indonesia (MDPI) didirikan PT MD Produksi Indonesia (MDPI) was
berdasarkan Akta no.7 tanggal 10 Desember established based on Deed no.7 dated
2024 yang dibuat oleh Notaris Tri Firdaus December 10, 2024 made by Notary Tri Firdaus
Akbarsyah, S.H., M.H. di Jakarta dan telah di Akbarsyah, S.H., M.H. in Jakarta and has been
sahkan berdasarkan Keputusan Meteri Hukum ratified based on the Decree of the Law of the
Republlik Indonesia Nomor Republic of Indonesia Number AHU-0099273.
AHU0099273.AH.01.01.TAHUN 2024 yang AH.01.01.YEAR 2024 which was stipulated in
ditetapkan di Jakarta Tanggal 12 Desember Jakarta on December 12, 2024
2024.
Susunan pemegang saham MDPI pada saat MDPI's shareholders at the time of its
pendirian terdiri dari PT MD Entertaintment Tbk establishment consisted of PT MD
sebesar Rp10.000.000 atau 80%, Syaiful Drajat Entertainment Tbk of IDR 10,000,000 or 80%,
sebesar Rp1.250.000 atau 10%, dan Nasrul Syaiful Drajat of IDR 1,250,000 or 10%, and
Warid sebesar Rp1.250.000 atau 10%. Nasrul Warid of IDR 1,250,000 or 10%
15
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
(vi) PT White Tiger Studios (WTS) (vi) PT White Tiger Studios (WTS)
Pada tanggal 10 Desember 2024, Perusahaan On December 10, 2024, the Company acquired
mengakuisisi 70% saham PT White Tiger 70% of PT White Tiger Studios shares with a
Studios dengan nilai nominal saham sebesar nominal value of Rp7,700,000,000.
Rp7.700.000.000.
Perusahaan membeli saham WTS dari PT MD The company bought WTS shares from PT MD
Ritel Utama sebanyak 3.300 lembar saham, PT Ritel Utama as many as 3,300 shares, PT MDA
MDA Kuliner Indonesia sebanyak 2.750 lembar Kuliner Indonesia as many as 2,750 shares,
saham, Innayat Haresh Khubchainani sebanyak Innayat Haresh Khubchainani as many as 440
440 lembar saham, Ashok Alimchand Chainani shares, Ashok Alimchand Chainani as many as
sebanyak 330 lembar saham, Sajan 330 shares, Sajan Lachmandas Mulani as
Lachmandas Mulani sebanyak 220 lembar many as 220 shares, PT Platinumz Digital
saham, PT Platinumz Digital Media sebanyak Media as many as 220 shares, Amrit Devidas
220 lembar saham, Amrit Devidas Ramchandani as many as 220 shares, and
Ramchandani sebanyak 220 lembar saham, Rajesh Madandas Mulani as many as 220
dan Rajesh Madandas Mulani sebanyak 220 shares. The total number of shares acquired by
lembar saham. Jumlah lembar saham yang the company is 7,700 shares.
diakuisi oleh perusahaan total 7.700 lembar
saham.
e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of the Consolidated Financial
Statements
Manajemen Perusahaan bertanggung jawab atas The management of the Company is responsible for
penyusunan laporan keuangan konsolidasian ini the preparation of these consolidated financial
yang telah disetujui oleh Direksi untuk diterbitkan statements that have been authorized for issue by
pada tanggal 29 April 2026. the Board of Directors on April 29, 2026.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY NFORMATION
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi compiled and presented in accordance with
Keuangan Indonesia, yang mencakup Pernyataan Indonesian Financial Accounting Standards, which
Standar Akuntansi Keuangan (“PSAK”) dan comprise the Statements of Financial Accounting
Interpretasi Standar Akuntansi Keuangan (“ISAK”) Standards (“PSAK”) and Interpretations of Financial
yang dikeluarkan oleh Dewan Standar Akuntansi Accounting Standards (“ISAK”) issued by the Board
Keuangan Ikatan Akuntan Indonesia, serta of Financial Accounting Standards of the Indonesian
Peraturan No. VIII.G.7 mengenai “Penyajian dan Institute of Accountants, and Regulation No. VIII.G.7
Pengungkapan Laporan Keuangan Emiten atau regarding “Presentation and Disclosure of Financial
Perusahaan Publik” yang diterbitkan oleh Otoritas Statements of Issuers or Public Companies” issued
Jasa Keuangan (OJK). by the Financial Services Authority (OJK).
16
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for
laporan arus kas konsolidasian, disusun the consolidated statements of cash flows, have
berdasarkan dasar akrual dengan menggunakan been prepared on an accrual basis of accounting
konsep harga perolehan, kecuali beberapa akun using the historical cost concept, except for certain
tertentu disusun berdasarkan pengukuran lain accounts that are measured on the other basis
sebagaimana diuraikan dalam kebijakan akuntansi described in the related accounting policies.
masing-masing akun tersebut.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method, and classified into
mengelompokkan arus kas dalam aktivitas operasi, operating, investing and financing activities.
investasi dan pendanaan.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the preparation of
penyusunan laporan keuangan konsolidasian the consolidated financial statements is Rupiah
adalah Rupiah (“Rp), yang juga merupakan mata (“Rp”), which is also the functional currency of the
uang fungsional Grup. Group.
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Dewan Standar Akuntansi Keuangan Ikatan The Financial Accounting Standards Board of the
Akuntan Indonesia (DSAK-IAI) telah menerbitkan Indonesian Institute of Accountants (DSAK-IAI) has
amandemen dan interpretasi yang berlaku efektif issued amendments and interpretations effective
mulai 1 Januari 2024 sebagai berikut: from January 1, 2024 as follows:
• Kerangka Standar Pelaporan Keuangan • The Indonesian Financial Reporting Standards
Indonesia (“KSPKI”) dan perubahan nomor Framework (“KSPKI”) and changes to PSAK and
PSAK dan ISAK dalam Standar Akuntansi ISAK numbers in the Indonesian Financial
Keuangan Indonesia (sebelumnya Standar Accounting Standards (formerly Financial
Akuntansi Keuangan), berlaku efektif tanggal Accounting Standards), are effective January 1,
1 Januari 2024. KSPKI mengatur pilar SAK yang 2024. KSPKI regulates the SAK pillars applicable
berlaku di Indonesia, kriteria, dan perpindahan in Indonesia, criteria, and transfers between SAK
antar pilar SAK, sedangkan perubahan nomor pillars, while the number change regulates the
mengatur ketentuan penomoran PSAK dan ISAK provisions for PSAK and ISAK numbering which
yang mengacu pada IFRS Accounting refer to IFRS Accounting Standards, local
Standards, standar akuntansi lokal, dan standar accounting standards, and sharia accounting
akuntansi syariah. standards.
• Amendemen PSAK 201: “Penyajian Laporan • Amendment to PSAK 201: “Presentation of
Keuangan” terkait klasifikasi liabilitas sebagai Financial Statements” regarding the classification
jangka pendek atau jangka panjang; dan of liabilities as short-term or long-term; and
• Amendemen PSAK 116: “Sewa” terkait liabilitas • Amendment to PSAK 116: “Lease” relates to
sewa pada transaksi jual dan sewa-balik. lease liabilities in sale and leaseback
transactions.
17
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Penerapan dari amandemen dan interpretasi di atas The application of the above amendments and
tidak menimbulkan perubahan substansial atas interpretations does not make a substantial change
kebijakan akuntansi Grup dan tidak memiliki to the Group's accounting policies and does not
dampak material terhadap laporan keuangan have a material impact on the consolidated financial
konsolidasian pada tahun berjalan atau tahun statements in the current year or the preceding year.
sebelumnya.
c. Prinsip-prinsip Konsolidasian c. Prinsip-prinsip Konsolidasian
Laporan keuangan konsolidasian menggabungkan The consolidated financial statements combine all
seluruh Entitas Anak yang dikendalikan oleh Subsidiaries controlled by the Company. Control is
Perusahaan. Pengendalian diperoleh ketika obtained when the Company (investor) is exposed
Perusahaan (investor) terekspos atau memiliki or has rights to variable returns from its involvement
hak atas imbal hasil variabel dari keterlibatannya with the investee and has the ability to influence
dengan investee dan memiliki kemampuan untuk those returns through its power over the investee.
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Dengan demikian, investor mengendalikan investee Accordingly, the investor controls the investee if,
jika, dan hanya jika, investor memiliki seluruh hal and only if, the investor has all of the following:
berikut ini:
a) kekuasaan atas investee; a) power over the investee;
b) eksposur atau hak atas imbal hasil variabel dari b) exposure or rights to variable returns from its
keterlibatannya dengan investee; dan involvement with the investee; and
c) kemampuan untuk menggunakan kekuasaannya c) ability to use its power over the investee to affect
atas investee untuk mempengaruhi jumlah imbal the amount of return on investors.
hasil investor.
Konsolidasi atas investee dimulai sejak tanggal Investee is consolidated from the date of the
investor memperoleh pengendalian atas investee investor obtains control of investee and continues to
dan berakhir ketika investor kehilangan be consolidated until the date that such control
pengendalian atas investee. ceases.
Kepentingan nonpengendali mencerminkan bagian Non-controlling interest represents a portion of the
atas laba atau rugi dan aset neto yang tidak profit or loss and net assets not attributable to the
diatribusikan kepada entitas induk dan disajikan parent and is presented separately in the
secara terpisah dalam laporan laba rugi dan consolidated statements of profit or loss and other
penghasilan komprehensif lain konsolidasian dan comprehensive income, and within equity in the
ekuitas pada laporan posisi keuangan consolidated statements of financial position,
konsolidasian, dipisahkan dari ekuitas yang dapat separately from equity attributable to the parent.
diatribusikan kepada entitas induk.
18
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Seluruh penghasilan komprehensif diatribusikan Total comprehensive income is attributed to the
pada pemilik entitas induk dan pada kepentingan owners of the parent and to the non-controlling
nonpengendali bahkan jika hal ini mengakibatkan interests even if this results in the non-controlling
kepentingan nonpengendali mempunyai saldo interests having a deficit balance.
defisit.
Perubahan dalam bagian kepemilikan entitas induk Changes in a parent’s ownership interest in a
pada entitas anak yang tidak mengakibatkan subsidiary that do not result in a loss of control are
hilangnya pengendalian dicatat sebagai transaksi accounted for as equity transactions, in which the
ekuitas, dimana jumlah tercatat kepentingan carrying amount of the controlling and non-
pengendali dan nonpengendali disesuaikan untuk controlling interests are adjusted to reflect the
mencerminkan perubahan bagian relatifnya atas changes in their relative interests in the subsidiary.
entitas anak. Perbedaan antara jumlah kepentingan The difference between the amount by which the
nonpengendali disesuaikan dan nilai wajar imbalan non-controlling interests are adjusted and the fair
yang diberikan atau diterima diakui secara langsung value of the consideration paid or received is
dalam ekuitas dan diatribusikan pada pemilik entitas recognized directly in equity and attributed to the
induk. owners of the parent.
Seluruh saldo akun dan transaksi yang material All significant intercompany transactions and
antar entitas yang dikonsolidasi telah dieliminasi. balances have been eliminated.
d. Kas dan Setara Kas d. Cash and Cash Equivalent
Kas dan setara kas terdiri dari saldo kas dan bank, Cash and cash equivalents consist of cash on hand
serta deposito berjangka yang jatuh tempo dalam and in banks, and time deposits with original
waktu tiga bulan atau kurang sejak tanggal maturities within three months or less and not
penempatan dan tidak digunakan sebagai jaminan pledged as collateral or restricted in use.
atau dibatasi penggunaannya.
e. Persediaan e. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net realizable value,
perolehan atau nilai realisasi neto, mana yang lebih whichever is lower. Cost of program materials are
rendah. Biaya materi program ditentukan dengan determined using specific identification method.
metode identifikasi spesifik.
Persediaan materi program diamortisasi sebagai Program material inventories are amortized based
berikut: on:
i. Program produksi sendiri yang memiliki genre i. in-house production programs with bulletin (hard
bulletin (hard and sport news), infotainment dan and sport news), infotainment and blocking time
blocking time diamortisasi sepenuhnya pada saat genre are fully amortized at the first telecast.
penayangan awal.
19
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
ii. Program produksi sendiri yang memiliki genre ii. In-house production programs with magazine
magazine (documentary and sport), drama dan (documentary and sport), drama and TV series,
sinetron, talk show dan variety show, talk show and variety shows genre, are
diamortisasi sebanyak-banyaknya 2 (dua) kali amortized over a maximum of 2 (two) telecast at
tayang, masing-masing sebesar 50%. 50% each.
iii. Program akuisisi diamortisasi berdasarkan hak iii. Acquired programs are amortized based on
penayangan sebagaimana disebutkan dalam airing rights based on contractual agreement.
perjanjian. Program penayangan berulang Multiple run programs are fully amortized on first
diamortisasi sepenuhnya pada penayangan telecast, while programs with airing rights that
pertama, sedangkan program dengan hak are determined quantitatively are amortized
penayangan yang disebutkan kuantitasnya proportionally according to the contractual
diamortisasi sesuai dengan kontrak terkait. Saldo agreement. The unamortized cost of the
persediaan yang belum diamortisasi namun inventories for which acquiring rights have
kontrak penayangannya telah berakhir expired, is charged to profit or loss in the year
dibebankan pada laba rugi tahun kontraktersebut the contract ended.
berakhir.
Persediaan non-broadcast mencakup aktivitas off- Non-broadcast inventories consist of off-air
air, aktivitas digital dan konten digital. activities, digital activities and digital content.
Aktivitas off-air dan aktivitas digital akan langsung Off-air activities and digital activities will be directly
dibebankan seluruhnya ke laba rugi pada saat charged to profit or loss when the event is incurred.
terjadinya.
Konten digital merupakan data digital yang Digital content represents digital data which are
digunakan untuk mendukung pengembangan used to support the development of digital
platform aplikasi digital. Konten jenis ini diamortisasi application platform. This type of content is
selama 8 (delapan) tahun. amortized over 8 (eight) years.
Pada akhir tahun, manajemen melakukan At the end of the year, management performs a
penelaahan untuk menentukan nilai realisasi neto review to determine the net realizable value of
saldo persediaan dan melakukan penyesuaian, inventories and adjust, when appropriate.
apabila diperlukan. Penurunan atas nilai tersebut Impairment is charged to current period’s profit or
dibebankan pada laba rugi periode berjalan. loss.
20
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
f. Aset Film f. Film Assets
Biaya perolehan aset film merupakan kapitalisasi Cost of film assets include capitalizable costs of
biaya untuk memproduksi film dan dinyatakan production and are stated at the lower of cost, less
sebesar nilai yang lebih rendah antara biaya accumulated amortization, or fair value. Amortization
perolehan dikurangi akumulasi amortisasi atau nilai of film assets is charged to cost of sales using the
wajar. Aset film dibebankan ke beban pokok double declining balance method for 4 years starting
penjualan dengan menggunakan metode saldo from the film was first aired. Marketing and
menurun ganda selama 4 tahun dimulai sejak film distribution costs are expensed as incurred.
pertama kali ditayangkan. Biaya pemasaran dan
distribusi dibebankan pada saat terjadinya.
Film dalam penyelesaian dinyatakan sebesar biaya Film in progress are stated at cost and presented as
perolehan dan disajikan sebagai bagian dari aset part of film assets. The accumulated acquisition cost
film. Akumulasi biaya perolehan aset film dalam of film assets in progress will be transferred to the
penyelesaian akan dipindahkan ke aset film pada film assets when the production of film is complete
saat film tersebut selesai diproduksi dan siap untuk and ready to be aired.
ditayangkan.
Pada setiap akhir periode pelaporan, Grup menilai At the end of each reporting period, the Group
apakah terdapat indikasi aset film mengalami assesses whether there is an indication of film
penurunan nilai dengan membandingkan antara assets may be impaired by comparing the estimated
estimasi nilai wajar dengan nilai tercatat aset film. fair value with the value of unamortized film assets.
Grup mengukur nilai wajar berdasarkan asumsi The Group measures fair value based on
manajemen tentang tanggapan pasar terhadap nilai management assumptions about market responses
masing-masing aset film. Jika nilai tercatat aset film to the value of each film asset. Whenever the
telah melebihi estimasi nilai wajarnya maka carrying amount of film assets exceeds its fair value,
diturunkan nilainya menjadi sebesar nilai wajar. the film asset is considered impaired and is written
down to its fair value.
g. Biaya Dibayar Dimuka g. Prepaid Expenses
Biaya dibayar dimuka diamortisasi sesuai masa Prepaid expenses are amortized over the periods
manfaatnya dengan menggunakan metode garis benefited using the straight-line method.
lurus.
h. Aset Tetap h. Fixed Assets
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except for land, are stated at cost less
perolehan dikurangi akumulasi penyusutan dan rugi accumulated depreciation and impairment loss.
penurunan nilai, jika ada.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Penyusutan dihitung dengan metode garis lurus Depreciation is computed using the straight-line
selama umur manfaat aset. Taksiran masa manfaat method over the estimated useful life of the assets.
ekonomis aset sebagai berikut: Estimated useful lives of the assets are as follows:
Tahun / Years
Bangunan 20 Building
Renovasi 20 Renovation
Perabotan dan perlengkapan kantor 4-8 Office furniture and fixture
Kendaraan 4-8 Vehicle
Mesin 8 Machineries
Peralatan studio 4 - 16 Studio equipment
Peralatan shooting 4 - 16 Shooting equipment
Tanah dinyatakan berdasarkan biaya perolehan dan Land is stated at cost and is not depreciated. Based
tidak disusutkan. Berdasarkan ISAK No. 336, “Hak on ISAK No. 336, “Land Rights,” the legal cost of
Atas Tanah”, biaya pengurusan legal hak atas tanah land right in the form of Business Usage Rights
dalam bentuk Hak Guna Usaha (“HGU”), Hak Guna (“HGU”), Building Usage Rights (“HGB”) and Usage
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika Rights (“HP”) when the land was acquired initially
tanah diperoleh pertama kali diakui sebagai are recognized as part of the cost of the land under
bagian dari biaya perolehan tanah pada akun the “Fixed Assets” account and not amortized. Costs
“Aset Tetap” dan tidak diamortisasi. Biaya yang incurred in connection with the extension or renewal
terjadi sehubungan dengan perpanjangan atau of the above rights are recognized as deferred
pembaharuan hak-hak tersebut di atas diakui charges and are amortized throughout the validity
sebagai aset yang ditangguhkan dan diamortisasi period of the rights or the economic useful life of the
sepanjang umur hukum hak atau umur manfaat land, whichever period is shorter.
ekonomis tanah, periode mana yang lebih pendek
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari aset presented as part of fixed assets. The accumulated
tetap. Akumulasi biaya perolehan aset dalam costs are reclassified to the appropriate fixed assets
penyelesaian akan dipindahkan ke masing-masing accounts when the construction is completed and
aset tetap yang bersangkutan pada saat aset the asset is ready for its intended use.
tersebut selesai dikerjakan dan siap digunakan
sesuai dengan tujuannya.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Beban perbaikan dan pemeliharaan dibebankan The cost of repairs and maintenance is charged to
pada laba rugi pada saat terjadinya; biaya profit or loss as incurred; replacement or major
penggantian atau inspeksi yang signifikan inspection costs are capitalized when incurred if it is
dikapitalisasi pada saat terjadinya jika besar probable that future economic benefits associated
kemungkinan manfaat ekonomis di masa depan with the item will flow to the Group and the cost of
berkenaan dengan aset tersebut akan mengalir ke the item can be reliably measured. An item of fixed
Grup, dan biaya perolehan aset dapat diukur secara assets is derecognized upon disposal or when no
andal. Aset tetap dihentikan pengakuannya pada future economic benefits are expected from its use
saat dilepaskan atau ketika tidak ada manfaat or disposal. Any gain or loss arising on
ekonomis masa depan yang diharapkan dari derecognition of the asset is included in profit or loss
penggunaan atau pelepasannya. Keuntungan atau in the period the asset is derecognized.
kerugian yang timbul dari penghentian pengakuan
aset dimasukkan dalam laba rugi pada periode aset
tersebut dihentikan pengakuannya.
i. Properti Investasi i. Investment Properties
Properti investasi merupakan properti yang dimiliki Investment properties represent properties held to
untuk menghasilkan sewa atau untuk kenaikan nilai earn rentals or for capital appreciation or both, and
atau keduanya, dan bukan untuk digunakan dalam not for use in the production or supply of goods or
produksi atau penyediaan barang dan jasa untuk services or for administrative purposes, or sale in
tujuan administratif, atau untuk dijual dalam kegiatan the ordinary course of business.
usaha sehari-hari.
Properti investasi dinyatakan sebesar biaya Investment properties are stated at cost including
perolehan termasuk biaya transaksi dikurangi transaction cost less accumulated depreciation and
akumulasi penyusutan dan rugi penurunan nilai, jika impairment loss, if any.
ada.
Penyusutan bangunan dihitung dengan Depreciation of building is computed using the
menggunakan metode garis lurus dengan taksiran straight-line method over its estimated useful life of
masa manfaat ekonomis selama 20 tahun. 20 years.
Transfer ke atau dari properti investasi dilakukan Transfers to or from investment property are made
pada saat terdapat perubahan penggunaan. when there is a change in use.
Properti investasi dihentikan pengakuannya pada An item of investment property is derecognized
saat dilepaskan atau ketika tidak ada manfaat upon disposal or when no future economic benefits
ekonomis masa depan yang diharapkan dari are expected from its use or disposal. Any gain or
penggunaan atau pelepasannya. Keuntungan atau loss arising on derecognition of the asset is included
kerugian yang timbul dari penghentian pengakuan in profit or loss in the period the asset is
aset dimasukkan dalam laba rugi pada periode aset derecognized.
tersebut dihentikan pengakuannya.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan 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 Tak Berwujud j. Intangible Assets
Aset tak berwujud dari akuisisi entitas anak Intangible assets arising from acquisition of
Subsidiaries
Aset tak berwujud yang timbul dari akuisisi entitas Intangible assets arising from acquisition of
anak pengakuan awalnya adalah pada nilai wajar subsidiaries are initially recognized at its fair value at
saat tanggal akuisisi (yang merupakan biaya the acquisition date (which is regarded as their
perolehannya). cost).
Setelah tanggal pengakuan, aset tak berwujud yang Subsequent to initial recognition, intangible assets
timbul dari akuisisi entitas anak dilaporkan sebesar arising from acquisition of subsidiaries is reported at
biaya perolehan dikurangi akumulasi rugi penurunan cost less accumulated impairment losses.
nilai.
Aset tak berwujud dari situs web dan aplikasi Intangible assets from website and mobile
application
Aset tak berwujud atas biaya situs web dan aplikasi Intangible assets on website and mobile application
telepon genggam dinyatakan berdasarkan biaya costs are carried at cost less accumulated
perolehan dikurangi akumulasi amortisasi dan amortization and any accumulated impairment
akumulasi rugi penurunan nilai. Amortisasi diakui losses. Amortization is recognized on a straight-line
dengan metode garis lurus selama 4 (empat) tahun. basis over 4 (four) years.
Taksiran masa manfaat dan metode amortisasi The estimated useful lives and amortization method
direviu minimum setiap akhir tahun buku dan are reviewed at each year end with the effect of any
pengaruh dari setiap perubahan estimasi akuntansi changes in estimate accounted for on a prospective
diterapkan secara prospektif. basis.
Suatu aset tak berwujud dihentikan pengakuannya An intangible asset is derecognized on disposal, or
saat pelepasan, atau ketika tidak terdapat when no future economic benefits are expected from
ekspektasi manfaat ekonomi masa depan dari use or disposal. Gains or losses arising from
penggunaan atau pelepasan. Keuntungan atau derecognition of an intangible asset, measured as
kerugian yang timbul dari penghentian pengakuan the difference between the net disposal proceeds
aset tak berwujud, diukur sebagai perbedaan antara and the carrying amount of the asset, are
hasil pelepasan bersih dan nilai tercatat aset, diakui recognized in profit or loss when the asset is
di laba rugi ketika aset tersebut dihentikan derecognized.
pengakuannya.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
k. Penurunan Nilai Aset Non-keuangan k. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Grup menilai At the end of each reporting period, the Group
apakah terdapat indikasi aset mengalami penurunan assesses whether there is an indication that an
nilai. Jika terdapat indikasi tersebut, maka Grup asset may be impaired. If any such indication exists,
mengestimasi jumlah terpulihkan aset tersebut. the Group estimates the recoverable amount of the
Jumlah terpulihkan suatu aset atau unit penghasil asset. The recoverable amount of an asset or a
kas adalah jumlah yang lebih tinggi antara nilai cash-generating unit is the higher of its fair value
wajar dikurangi biaya pelepasan dan nilai pakainya. less costs of disposal and its value in use.
Jika jumlah terpulihkan suatu aset lebih kecil dari Whenever the carrying amount of an asset exceeds
jumlah tercatatnya, maka jumlah tercatat aset its recoverable amount, the asset is considered
tersebut diturunkan nilainya menjadi sebesar jumlah impaired and is written down to its recoverable
terpulihkan. Rugi penurunan nilai diakui segera amount. The impairment loss is recognized
dalam laba rugi. immediately in profit or loss.
Pembalikan rugi penurunan nilai untuk aset Reversal on impairment loss for non-financial assets
nonkeuangan selain goodwill, diakui jika, dan hanya other than goodwill would be recognized if, and only
jika, terdapat perubahan estimasi yang digunakan if, there has been a change in the estimates used to
dalam menentukan jumlah terpulihkan aset sejak determine the asset’s recoverable amount since the
pengujian penurunan nilai terakhir diakui. last impairment test was carried out. Reversal on
Pembalikan rugi penurunan nilai tersebut diakui impairment losses will be immediately recognized on
segera dalam laba rugi, kecuali aset disajikan pada profit or loss, except for assets that presented using
jumlah revaluasian. Rugi penurunan nilai yang the revaluation model. Impairment losses relating to
diakui atas goodwill tidak dibalik lagi. goodwill would not be reversed.
l. Transaksi dan Saldo Dalam Mata Uang Asing l. Foreign Currency Transactions and Balances
Transaksi dalam mata uang asing dijabarkan ke Transactions in foreign currencies are translated into
dalam mata uang fungsional dengan kurs yang functional currency at the rates of exchange
berlaku pada saat transaksi dilakukan. Pada akhir prevailing at the time the transactions are made. At
periode pelaporan, aset dan liabilitas moneter dalam the end of reporting period, monetary assets and
mata uang asing disesuaikan ke dalam mata uang liabilities denominated in foreign currencies are
fungsional menggunakan kurs tengah yang adjusted to functional currency to reflect the middle
ditetapkan oleh Bank Indonesia pada tanggal exchange rate published by Bank Indonesia at the
terakhir transaksi perbankan pada periode tersebut. last banking transaction date of the period. Gains or
Keuntungan atau kerugian yang timbul dari losses resulted from such adjustment or settlement
penyesuaian kurs maupun penyelesaian aset dan of each monetary asset and liability denominated in
liabilitas moneter dalam mata uang asing tersebut foreign currencies are credited or charged as current
dikreditkan atau dibebankan sebagai laba rugi period profit or loss.
periode berjalan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Kurs yang digunakan adalah sebagai berikut: The exchange rates used were as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
1 Dolar Amerika Serikat (USD) 16.993 16.782 1 United States Dollar (USD)
1 Dolar Singapura (SGD) 13.182 13.069 1 Singapore Dollar (SGD)
m. Transaksi dengan Pihak-Pihak Berelasi m. Transaction with Related Parties
Grup mengungkapkan transaksi dengan pihak-pihak The Group discloses transactions with related
berelasi. Suatu pihak dianggap berelasi dengan parties. A party is consider to be related to the
Grup jika: Group if:
Orang atau anggota keluarga terdekat mempunyai An individual or family member is related to the
relasi dengan Grup jika: Group if:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the Group;
bersama atas Grup;
(ii) memiliki pengaruh signifikan atas Grup; atau (ii) has significant influence over the Group; or
(iii) merupakan personil manajemen kunci Grup (iii) is a member of the key management personnel
atau entitas induk dari Perusahaan. of the Group or the parent entity of the
Company.
Suatu pihak dianggap berelasi dengan Grup jika: A party is considered to be related to the Group if:
a. Secara langsung, atau tidak langsung melalui a. directly, or indirectly through one or more
satu atau lebih perantara, pihak tersebut: intermediaries, the party:
i) mengendalikan, dikendalikan oleh, atau i) controls, is controlled by, or is under common
berada di bawah pengendalian yang sama control within the Group;
dengan Grup;
ii) memiliki kepemilikan di entitas yang ii) has an interest in the Group that gives
memberikan pengaruh signifikan atas Grup; significant influence over the Group; or
atau
iii) memiliki pengendalian bersama atas Grup. iii) has joint control over the Group;
b. pihak tersebut adalah entitas asosiasi dari Grup; b. the party is an associate of the Group;
c. pihak tersebut adalah ventura bersama dimana c. the party is a joint venture in which the Group is
Grup sebagai venturer; a venturer;
d. pihak tersebut adalah anggota dari personil d. the party is a member of the key management
manajemen kunci Grup; personnel of the Group;
e. pihak tersebut adalah anggota keluarga dekat e. the party is a close member of the family of any
dari individu yang diuraikan dalam butir (a) atau individual referred to in (a) or (d);
(d);
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
f. pihak tersebut adalah entitas yang dikendalikan, f. the party is an entity that is controlled, jointly
dikendalikan bersama atau dipengaruhi controlled or significantly influenced by or for
signifikan oleh atau dimana hak suara signifikan which significant voting power in such entity
dimiliki oleh, langsung maupun tidak langsung, resides with, directly or indirectly, any individual
individu seperti diuraikan dalam butir (d) atau (e); referred to in (d) or (e); or,
atau;
g. pihak tersebut adalah suatu program imbalan g. the party is a post-employment benefit plan for
pasca kerja untuk imbalan kerja dari Grup, atau the benefit of employees of the Group, or of any
entitas yang terkait dengan Grup. entity that is a related party of the Group.
Seluruh transaksi dan saldo signifikan dengan All significant transactions and balances with related
pihak-pihak berelasi diungkapkan dalam catatan parties are disclosed in the notes to the consolidated
atas laporan keuangan konsolidasian. financial statements.
n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses Recognition
Perusahaan menerapkan PSAK 115 “Pendapatan The Company applies PSAK 115 “Revenue from
dari kontrak dengan pelanggan”. Berdasarkan PSAK contracts with customers”. Based on this PSAK,
ini, pengakuan pendapatan dapat dilakukan secara revenue recognition can be done in stages over the
bertahap sepanjang umur kontrak (over time) atau life of the contract (over time) or at a certain time (at
pada waktu tertentu (at a point in time). a point in time).
Entitas mengakui pendapatan ketika (atau selama) An entity recognizes revenue when (or as long as) it
entitas memenuhi kewajiban pelaksanaan dengan fulfills a performance obligation by transferring
mengalihkan barang atau jasa yang dijanjikan (yaitu promised goods or services (i.e. assets) to a
aset) kepada pelanggan. Aset dialihkan ketika (atau customer. Assets are transferred when (or as long
selama) pelanggan memperoleh pengendalian atas as) the customer obtains control of the asset.
aset tersebut.
Pendapatan diakui sepanjang waktu (over time), jika Revenue is recognized over time, if one of the
satu dari kriteria berikut ini terpenuhi: following criteria is met:
1. pelanggan secara simultan menerima dan 1. the customer simultaneously receives and
mengkonsumsi manfaat yang disediakan dari consumes the benefits provided from the
pelaksanaan entitas selama entitas performance of the entity as long as the entity
melaksanakan kewajiban pelaksanaannya; performs its performance obligations;
2. pelaksanaan entitas menimbulkan atau 2. the entity's performance of creating or enhancing
meningkatkan aset yang dikendalikan pelanggan assets controlled by the customer as long as the
selama aset tersebut ditimbulkan atau assets are generated or enhanced; or
ditingkatkan; atau
3. pelaksanaan entitas tidak menimbulkan suatu 3. The entity's performance does not give rise to an
aset dengan penggunaan alternatif bagi entitas asset with an alternative use for the entity and
dan entitas memiliki hak atas pembayaran yang the entity has a right to enforceable payments for
dapat dipaksakan atas pelaksanaan yang telah the performance that has been completed to
diselesaikan sampai saat ini. date.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Jika suatu kewajiban pelaksanaan tidak memenuhi If a performance obligation does not meet these
kriteria tersebut, maka entitas memenuhi kewajiban criteria, the entity fulfills the performance obligation
pelaksanaan pada suatu waktu tertentu (at a point in at a certain time (at a point in time) where the
time) dimana pelanggan memperoleh pengendalian customer obtains control over the promised asset
atas aset yang dijanjikan dan entitas memenuhi and the entity fulfills the performance obligation by
kewajiban pelaksanaan dengan mempertimbangkan considering indicators of transfer of control,
indikator pengalihan pengendalian antara lain: including:
1. Entitas memiliki hak kini atas pembayaran aset. 1. The entity has a present right to payment for the
asset.
2. Pelanggan memiliki hak kepemilikan legal atas 2. The customer has legal ownership rights to the
aset. assets.
3. Entitas telah mengalihkan kepemilikan fisik atas 3. The entity has transferred physical ownership of
aset. the asset.
4. Pelanggan memiliki risiko dan manfaat signifikan 4. Customers are subject to significant risks and
atas kepemilikan aset. rewards of ownership of assets.
5. Pelanggan telah menerima aset. 5. The customer has received the asset.
Beban diakui pada saat terjadinya (basis akrual). Expenses are recognized when incurred (accrual
basis).
o. Pajak Penghasilan o. Income Tax
Beban pajak kini ditetapkan berdasarkan taksiran Current tax expense is provided based on the
laba kena pajak periode berjalan. estimated taxable income for the period.
Pajak penghasilan dalam laba rugi periode berjalan Income tax in profit or loss for the period comprises
terdiri dari pajak kini dan tangguhan. Pajak current and deferred tax. Income tax is recognized
penghasilan diakui dalam laba rugi, kecuali untuk in profit or loss, except to the extent that it relates
transaksi yang berhubungan dengan transaksi yang to items recognized directly in equity or other
diakui langsung dalam ekuitas atau penghasilan comprehensive income in which case it is
komprehensif lain, dalam hal ini diakui dalam recognized in equity or other comprehensive
ekuitas atau penghasilan komprehensif lain. income.
Aset pajak kini dan liabilitas pajak kini dilakukan Current tax assets and current tax liabilities are
saling hapus jika, dan hanya jika, entitas memiliki offset if, and only if, the entity has a legally
hak yang dapat dipaksakan secara hukum untuk enforceable right to set off the recognized amounts;
melakukan saling hapus jumlah yang diakui; dan and intends either to settle on a net basis, or to
memiliki intensi untuk menyelesaikan dengan dasar realize the asset and settle the liability
neto, atau merealisasikan aset dan menyelesaikan simultaneously.
liabilitas secara bersamaan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized for
perbedaan temporer antara aset dan liabilitas untuk temporary differences between the financial and the
tujuan komersial dan untuk tujuan perpajakan setiap tax bases of assets and liabilities at each reporting
tanggal pelaporan. Aset pajak tangguhan diakui date. Deferred tax assets are recognized for all
untuk seluruh perbedaan temporer yang boleh deductible temporary differences to the extent that it
dikurangkan sepanjang besar kemungkinan is probable that sufficient future taxable profit will be
perbedaan temporer yang boleh dikurangkan available against which the deductible temporary
tersebut dapat dimanfaatkan untuk mengurangi laba difference can be utilized. Future tax benefits, such
fiskal pada masa yang akan datang. Manfaat pajak as the carry-forward of unused tax losses, are also
di masa mendatang, seperti saldo rugi fiskal yang recognized to the extent that realization of such
belum digunakan, diakui sejauh besar kemungkinan benefits is probable.
realisasi atas manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur pada tarif Deferred tax assets and liabilities are measured at
pajak yang diharapkan akan digunakan pada the tax rates that are expected to apply to the period
periode ketika aset direalisasi atau ketika liabilitas when the asset is realized or the liability is settled,
dilunasi berdasarkan tarif pajak (dan peraturan based on tax rates (and tax laws) that have been
perpajakan) yang berlaku atau secara substansial enacted or substantively enacted at the end of
telah diberlakukan pada akhir periode pelaporan. reporting period.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
dilakukan saling hapus jika, dan hanya jika, entitas offset if, and only if, the entity has a legally
memiliki hak secara hukum untuk saling hapus aset enforceable right to set off current tax assets against
pajak kini terhadap liabilitas pajak kini, dan aset current tax liabilities, and the deferred tax assets
pajak tangguhan dan liabilitas pajak tangguhan and the deferred tax liabilities relate to income taxes
terkait dengan pajak penghasilan yang dikenakan levied by the same taxation authority on either the
oleh otoritas perpajakan atas entitas kena pajak, same taxable entity, or different taxable entities
yang sama atau entitas kena pajak berbeda yang which intend either to settle current tax liabilities and
bermaksud untuk memulihkan aset dan liabilitas assets on a net basis, or to realize the assets and
pajak kini dengan dasar neto, atau merealisasikan settle the liabilities simultaneously, in each future
aset dan menyelesaikan liabilitas secara period in which significant amounts of deferred tax
bersamaan, pada setiap periode masa depan yang liabilities or assets are expected to be settled or
mana jumlah signifikan atas aset atau liabilitas pajak recovered.
tangguhan diharapkan diselesaikan atau dipulihkan.
Perubahan terhadap kewajiban perpajakan diakui Amendments to tax obligations are recorded when
pada saat penetapan pajak diterima dan/atau, jika an assessment is received and/or, if objected to
Grup mengajukan keberatan dan/atau banding, and/or appealed against by the Group, when the
pada saat keputusan atas keberatan dan/atau result of the objection and/or appeal is determined.
banding telah ditetapkan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
p. Imbalan Kerja Karyawan p. Employee Benefits
Grup mengakui liabilitas imbalan pascakerja sesuai The Group recognized an post-employment benefits
dengan Peraturan Pemerintah Republik Indonesia liability based on Government Regulations Number
No. 35 Tahun 2021 (“PP 35/2021”) yang 35 Year 2021 (PP35/2021) which implements the
melaksanakan ketentuan pasal 81 dan pasal 185(b) provisions of Article 81 and Article 185(b) of Law no
Undang-Undang No. 11 Tahun 2020 mengenai 11/2020 concerning Job Creation (Cipta Kerja).
Cipta Kerja. PSAK 219 mensyaratkan entitas PSAK No. 219 requires the present value of the
menggunakan metode “Projected Unit Credit” untuk defined benefit obligation, the related current service
menentukan nilai kini kewajiban imbalan pasti, biaya cost, and past service cost to be determined using
jasa kini terkait, dan biaya jasa lalu. the “Projected Unit Credit” method
Seluruh pengukuran kembali, terdiri atas All re-measurements, comprising of actuarial gains
keuntungan dan kerugian aktuarial dan hasil atas and losses, and the return of plan assets (excluding
aset program (tidak termasuk bunga bersih) diakui net interest) are recognized immediately through
langsung melalui penghasilan komprehensif lain other comprehensive income in order for the net
dengan tujuan agar aset atau kewajiban pensiun pension asset or liability recognized in the
neto diakui dalam laporan posisi keuangan consolidated statement of financial position to reflect
konsolidasian untuk mencerminkan nilai penuh dari the full value of the plan deficit and surplus.
defisit dan surplus program. Pengukuran kembali Remeasurements are not reclassified to profit or
tidak direklasifikasi ke laba atau rugi pada periode loss in subsequent periods.
berikutnya.
Seluruh biaya jasa lalu diakui pada saat yang lebih All past service costs are recognized at the earlier of
dulu antara ketika amandemen atau kurtailmen when the amendment/curtailment occurs and when
terjadi atau ketika biaya restrukturisasi atau the related restructuring or termination costs are
pemutusan hubungan kerja diakui. recognized.
Grup mengakui keuntungan atau kerugian atas The Group recognizes gains or losses on the
penyelesaian program imbalan pasti pada saat settlement of defined benefit plan when it occurs.
penyelesaian terjadi.
Bunga neto dihitung dengan menggunakan tingkat The net interest is calculated by applying the
diskonto terhadap liabilitas atau aset imbalan pasti discount rate to the net defined benefit liability or
neto. asset.
q. Instrumen Keuangan q. Financial Instruments
Grup menerapkan PSAK No. 109, “Instrumen The Group applies PSAK No. 109, “Financial
Keuangan”. Grup mengakui aset dan liabilitas Instruments”. The Group recognizes financial assets
keuangan dalam laporan posisi keuangan and liabilities in the statement of financial position if,
konsolidasian jika, dan hanya jika, Grup menjadi and only when, the Group is a party to the
salah satu pihak dalam ketentuan kontraktual contractual terms of the financial instrument.
instrumen keuangan tersebut.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
1. Aset keuangan 1. Financial assets
Grup mengklasifikasikan aset keuangan dalam The Group classifies financial assets into the
kategori berikut ini: following categories:
• diukur pada biaya perolehan diamortisasi; • measured at amortized cost; and
dan
• diukur pada nilai wajar melalui penghasilan • measured at fair value through other
komprehensif lain atau diukur melalui laba comprehensive income or measured through
rugi. profit or loss.
Klasifikasi ini tergantung pada model bisnis Grup This classification depends on the Group's
dan persyaratan kontraktual arus kas. business model and the contractual terms of the
cash flows.
a) Aset keuangan diukur pada biaya perolehan a) Financial assets are measured at amortized
diamortisasi cost
Klasifikasi ini berlaku untuk instrumen utang This classification applies to debt instruments
yang dikelola dalam model bisnis dimiliki that are managed in a held to obtain cash
untuk mendapatkan arus kas dan memiliki flow business model and have cash flows that
arus kas yang memenuhi kriteria “semata- meet the criteria “solely from principal and
mata dari pembayaran pokok dan bunga”. interest payments”.
Pada pengakuan awal, piutang usaha yang On initial recognition, trade receivables that
tidak memiliki komponen pendanaan yang do not have a significant financing component
signifikan, diakui sebesar harga transaksi. are recognized at the transaction price. Other
Aset keuangan lainnya awalnya diakui financial assets are initially recognized at fair
sebesar nilai wajar dikurangi biaya transaksi value less the associated transaction costs.
yang terkait. Aset keuangan ini selanjutnya These financial assets are then measured at
diukur sebesar biaya perolehan diamortisasi amortized cost using the effective interest
menggunakan metode suku bunga efektif. method. Gains or losses on retirement or
Keuntungan atau kerugian pada penghentian modification of financial assets carried at
atau modifikasi aset keuangan yang dicatat amortized cost are recognized in profit or
pada biaya perolehan diamortisasi diakui loss..
pada laba rugi.
b) Aset keuangan diukur pada nilai wajar melalui b) Financial assets are measured at fair value
penghasilan komprehensif lain through other comprehensive income
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini: financial assets:
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
(i) Instrumen utang yang dikelola dengan (i) Debt instruments that are managed under
model bisnis yang bertujuan untuk a business model whose objective is to
memiliki aset keuangan dalam rangka hold financial assets in order to obtain
mendapatkan arus kas kontraktual dan contractual cash flows and sell them and
menjual dan dimana arus kasnya where the cash flows meet the criteria
memenuhi kriteria “semata-mata dari “solely from principal and interest
pembayaran pokok dan bunga”. payments”.
Perubahan nilai wajar aset keuangan ini Changes in the fair value of these
dicatat pada penghasilan komprehensif financial assets are recorded in other
lain, kecuali pengakuan keuntungan atau comprehensive income, except for the
kerugian penurunan nilai, penghasilan recognition of impairment gains or losses,
bunga (termasuk biaya transaksi interest income (including transaction
menggunakan metode suku bunga costs using the effective interest method),
efektif), keuntungan atau kerugian yang gains or losses arising from derecognition,
timbul dari penghentian pengakuan, serta and foreign exchange gains or losses are
keuntungan atau kerugian dari selisih kurs recognized. on profit or loss.
diakui pada laba rugi.
Ketika aset keuangan dihentikan When a financial asset is derecognized,
pengakuannya, keuntungan atau kerugian the cumulative fair value gain or loss
nilai wajar kumulatif yang sebelumnya previously recognized in other
diakui pada penghasilan komprehensif comprehensive income is reclassified to
lain direklasifikasi pada laba rugi. profit or loss.
(ii) Investasi ekuitas dimana Grup telah (ii) Equity investments where the Group has
memilih secara tak terbatalkan untuk irrevocably elected to present the fair
menyajikan keuntungan dan kerugian nilai value gains and losses from revaluation in
wajar dari revaluasi pada penghasilan other comprehensive income.
komprehensif lain.
Pilihan dapat didasarkan pada investasi Options can be based on individual
individu, namun, tidak berlaku pada investments, however, do not apply to
investasi ekuitas yang dimiliki untuk equity investments held for trading. Fair
diperdagangkan. Keuntungan atau value gains or losses from the revaluation
kerugian nilai wajar dari revaluasi of equity investments, including foreign
investasi ekuitas, termasuk komponen exchange components, are recognized in
selisih kurs, diakui pada penghasilan other comprehensive income. When an
komprehensif lain. Ketika investasi ekuitas equity investment is derecognized, the fair
dihentikan pengakuannya, keuntungan value gain or loss previously recognized in
atau kerugian nilai wajar yang other comprehensive income is not
sebelumnya diakui dalam penghasilan reclassified to profit or loss. Dividends are
komprehensif lain tidak direklasifikasi recognized in profit or loss when the right
pada laba rugi. Deviden diakui pada laba to receive payments has been
rugi ketika hak untuk menerima established.
pembayaran telah ditetapkan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c) Aset keuangan diukur pada nilai wajar melalui c) As Financial assets are measured at fair
laba rugi value through profit or loss
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini, dimana dalam semua kasus, biaya financial assets, where in all cases,
transaksi dibebankan pada laba rugi: transaction costs are charged to profit or loss:
(i) Instrumen utang yang tidak memiliki (i) Debt instruments that do not meet the
kriteria biaya perolehan diamortisasi atau criteria for amortized cost or fair value
nilai wajar melalui penghasilan through other comprehensive income. The
komprehensif lain. Keuntungan atau fair value gain or loss will then be
kerugian nilai wajar selanjutnya akan recorded in profit or loss.
dicatat pada laba rugi.
(ii) Investasi ekuitas yang dimiliki untuk (ii) Equity investments held for trading or for
diperdagangkan atau dimana pilihan which other comprehensive income
penghasilan komprehensif lain tidak options do not apply. Fair value gains or
berlaku. Keuntungan atau kerugian nilai losses and related dividend income are
wajar dan penghasilan dividen terkait recognized in profit or loss.
diakui pada laba rugi.
Aset keuangan dihentikan pengakuannya ketika Financial assets are derecognized when the
hak kontraktual atas arus kas dari aset keuangan contractual rights to the cash flows from the
tersebut telah berakhir atau telah ditransfer dan financial assets have expired or have been
Grup telah mentransfer secara substansial transferred and the Group has transferred
seluruh risiko dan manfaat atas kepemilikan substantially all the risks and rewards of
aset. Pada saat penghentian pengakuan aset ownership of the assets. On derecognition of a
keuangan, selisih antara jumlah tercatat dengan financial asset, the difference between the
imbalan yang diterima diakui dalam laba rugi. carrying amount and the consideration received
is recognized in profit or loss.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Penelaahan kerugian kredit ekspektasian masa A review of expected future credit losses is
depan diharuskan untuk: instrumen utang yang required for: debt instruments at amortized cost
diukur pada biaya perolehan diamortisasi atau or at fair value through other comprehensive
diukur pada nilai wajar melalui penghasilan income, trade receivables that do not confer an
komprehensif lain, piutang usaha yang tidak unconditional right to receive consideration.
memberi hak tanpa syarat untuk menerima
imbalan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Grup mengakui provisi atas kerugian penurunan The Group recognizes a provision for impairment
nilai untuk kerugian kredit ekspektasian atas aset losses for the expected credit losses on financial
keuangan yang diukur pada biaya perolehan assets measured at amortized cost. The
diamortisasi. Provisi atas kerugian penurunan provision for impairment losses on trade
nilai piutang usaha diukur dengan jumlah yang receivables is measured at an amount equal to
sama dengan kerugian kredit ekspektasian the lifetime expected credit losses. Lifetime
sepanjang umurnya. Kerugian kredit expected credit loss is the expected credit loss
ekspektasian sepanjang umurnya adalah resulting from all possible non-payment events
kerugian kredit ekspektasian yang dihasilkan dari over the expected lifetime of a financial
semua kemungkinan kejadian gagal bayar instrument.
sepanjang umur yang diharapkan dari suatu
instrumen keuangan.
Ketika menentukan apakah risiko kredit dari When determining whether the credit risk of a
suatu aset keuangan telah meningkat secara financial asset has increased significantly since
signifikan sejak pengakuan awal dan ketika initial recognition and when estimating expected
memperkirakan kerugian kredit ekspektasian, credit losses, the Group considers relevant
Grup mempertimbangkan informasi relevan yang information that is reasonable and verifiable and
wajar dan dapat dibuktikan dan tersedia tanpa available without undue cost or effort. It includes
biaya atau usaha yang tidak semestinya. Ini both quantitative and qualitative information and
mencakup informasi dan analisis kuantitatif dan analysis, based on the Group's historical
kualitatif, berdasarkan pengalaman historis Grup experience and credit assessment and includes
dan penilaian kredit dan termasuk informasi future information.
masa depan.
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset to be in
ketika pelanggan tidak mampu membayar default when the customer is unable to pay its
kewajiban kreditnya kepada Grup secara penuh. credit obligations to the Group in full. The
Periode maksimum yang dipertimbangkan ketika maximum period considered when estimating
memperkirakan kerugian kredit ekspektasian expected credit losses is the maximum
adalah periode maksimum kontrak dimana Grup contractual period during which the Company is
terekspos terhadap risiko kredit. exposed to credit risk.
Kerugian kredit ekspektasian adalah perkiraan Expected credit losses are probability-weighted
probabilitas-tertimbang dari kerugian kredit. estimates of credit losses. Credit losses are
Kerugian kredit diukur sebagai nilai sekarang measured as the present value of all shortfalls in
dari semua kekurangan penerimaan kas (yaitu cash receipts (ie the difference between the cash
perbedaan antara arus kas terutang dari suatu flows owed by an entity under the contract and
entitas berdasarkan kontrak dan arus kas yang the cash flows that the Group expects to
Grup harapkan untuk diterima). Kerugian kredit receive). The expected credit losses are
ekspektasian didiskontokan pada tingkat bunga discounted at the effective interest rate of the
efektif dari aset keuangan tersebut. financial asset.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
2. Liabilitas Keuangan 2. Financial Liabilities
Pada saat pengakuan awal, Grup mengukur At initial recognition, the Group measures
liabilitas keuangan pada nilai wajar ditambah financial liabilities at fair value plus or minus the
atau dikurangi, biaya transaksi yang terkait transaction costs that are directly related to the
langsung dengan perolehan atau penerbitan acquisition or issuance of the financial liability.
liabilitas keuangan. Grup mengklasifikasikan The Group classifies all of its financial liabilities
semua liabilitas keuangannya ke dalam kategori into the category of financial liabilities measured
liabilitas keuangan yang diukur pada biaya at amortized cost.
perolehan diamortisasi.
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities are
selanjutnya diukur pada biaya perolehan subsequently measured at amortized cost using
diamortisasi dengan menggunakan metode suku the effective interest method. Gains or losses are
bunga efektif. Keuntungan atau kerugian diakui recognized in profit or loss when the financial
dalam laba rugi ketika liabilitas keuangan liability is derecognized or impaired, and through
tersebut dihentikan pengakuannya atau the amortization process.
mengalami penurunan nilai, dan melalui proses
amortisasi.
Grup mengeluarkan liabilitas keuangan dari The Group remove financial liabilities from the
laporan posisi keuangan jika, dan hanya jika, statement of financial position if, and only when,
kewajiban yang ditetapkan dalam kontrak the obligations specified in the contract are
dilepaskan atau dibatalkan atau kedaluwarsa. discharged or cancelled or expire. The difference
Selisih antara jumlah tercatat liabilitas keuangan between the carrying amount of financial
yang berakhir atau yang dialihkan ke pihak lain, liabilities that are terminated or transferred to
dan imbalan yang dibayarkan, termasuk aset another party, and the consideration paid,
nonkas yang dialihkan atau liabilitas yang including the non-cash assets transferred or
ditanggung diakui dalam laba rugi. liabilities assumed are recognized in profit or
loss.
3. Saling hapus instrumen keuangan 3. Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are offset
hapus dan nilai netonya dilaporkan dalam and the net amount reported in the consolidated
laporan posisi keuangan jika, dan hanya jika, statements of financial position if, and only if,
saat ini memiliki hak yang berkekuatan hukum there is a currently enforceable legal right to
untuk melakukan saling hapus atas jumlah yang offset the recognized amounts and there is an
telah diakui dan terdapat niat untuk intention to settle on a net basis, or to realize the
menyelesaikannya secara neto, atau untuk assets and settle the liabilities simultaneously.
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
r. Informasi Segmen r. Segment Information
Entitas mengungkapkan informasi yang Entities disclose information that enable users of the
memungkinkan pengguna laporan keuangan untuk financial statements to evaluate the nature and
mengevaluasi sifat dan dampak keuangan dari financial effects of the business activities. Operating
aktivitas bisnis. Segmen operasi dilaporkan dengan segment is reported in a manner consistent with the
cara yang konsisten dengan pelaporan internal yang internal reporting provided to the chief operating
disampaikan kepada pengambil keputusan decision-maker.
operasional.
s. Laba per Saham s. Earnings per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share are calculated by dividing
laba atau rugi yang dapat diatribusikan kepada profit or loss attributable to ordinary equity holders of
pemegang saham biasa entitas induk dengan the parent entity by the weighted average number of
jumlah rata-rata tertimbang saham biasa yang ordinary shares outstanding during the period.
beredar dalam suatu periode.
Laba per saham dilusian dihitung dengan membagi Diluted earnings per share are calculated by dividing
laba atau rugi yang dapat diatribusikan kepada profit or loss attributable to ordinary equity holders of
pemegang saham biasa entitas induk, dengan the parent entity, by the weighted average number
jumlah rata-rata tertimbang saham yang beredar, of shares outstanding, for the effects of all dilutive
atas dampak dari semua efek yang mempunyai potential ordinary shares.
potensi saham biasa yang bersifat dilutif.
t. Provisi dan Kontinjensi t. Provisions and Contingencies
Provisi diakui jika Grup memiliki kewajiban kini (baik Provisions are recognized when the Group has a
bersifat hukum maupun bersifat konstruktif) yang present obligation (legal or constructive) where, as a
akibat peristiwa masa lalu, besar kemungkinannya result of a past event, it is probable that an outflow
penyelesaian kewajiban tersebut mengakibatkan of resources embodying economic benefits will be
arus keluar sumber daya yang mengandung required to settle the obligation and a reliable
manfaat ekonomi dan estimasi yang andal estimate can be made of the amount of the
mengenai jumlah kewajiban tersebut dapat dibuat. obligation.
Provisi ditelaah pada setiap akhir periode pelaporan Provisions are reviewed at each end of reporting
dan disesuaikan untuk mencerminkan estimasi period and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an outflow of
daya untuk menyelesaikan kewajiban kemungkinan resources embodying economic benefits will be
besar tidak terjadi, maka provisi dibatalkan. required to settle the obligation, the provision is
reversed.
36
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan konsolidasian tetapi diungkapkan dalam consolidated financial statements but are disclosed
catatan atas laporan keuangan konsolidasian in the notes to the consolidated financial statements
kecuali arus keluar sumber daya yang mengandung unless the possibility of an outflow of resources
manfaat ekonomi kemungkinannya kecil. Aset embodying economic benefits is remote. Contingent
kontinjensi tidak diakui dalam laporan keuangan assets are not recognized in the consolidated
konsolidasian tetapi diungkapkan dalam laporan financial statements but are disclosed in the notes to
keuangan konsolidasian jika terdapat kemungkinan the consolidated financial statements when an inflow
besar arus masuk manfaat ekonomis akan of economic benefits is probable.
diperoleh.
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING JUDGMENTS
Penyusunan laporan keuangan konsolidasian sesuai The preparation of consolidated financial statements, in
dengan Standar Akuntansi Keuangan Indonesia conformity with Indonesian Financial Accounting
mewajibkan manajemen untuk membuat pertimbangan Standards, requires management to make judgments
dan estimasi yang mempengaruhi jumlah-jumlah yang and estimates that affect amounts reported therein. The
dilaporkan dalam laporan keuangan. Estimasi dan estimates and assumptions are based on historical
asumsi yang terkait didasarkan pada pengalaman experience and other factors that are considered
historis dan faktor-faktor lain yang dianggap relevan. relevant. The actual results may differ from those
Hasil aktualnya mungkin berbeda dari estimasi estimates.
tersebut.
Pertimbangan dan estimasi berikut ini dibuat oleh The following judgments and estimates made by
manajemen dalam rangka penerapan kebijakan management in the process of applying the Group’s
akuntansi Grup yang memiliki pengaruh paling accounting policies have the most significant effects on
signifikan atas jumlah yang diakui dalam laporan the amounts recognized in the consolidated financial
keuangan konsolidasian: statements:
Klasifikasi aset keuangan dan liabilitas keuangan Classification of financial assets and financial liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classification of certain
tertentu sebagai aset keuangan dan liabilitas keuangan assets and liabilities as financial assets and financial
berdasarkan definisi yang ditetapkan PSAK No. 109. liabilities based on the definition stipulated in PSAK
Analisis aset dan liabilitas keuangan Grup diungkapkan No. 109. Analysis of the Group's financial assets and
dalam catatan 33. liabilities is disclosed in note 33.
37
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (Lanjutan) JUDGMENTS (Continued)
Menilai jumlah terpulihkan dari aset nonkeuangan Assessing recoverable amounts of non-financial assets
Penyisihan penurunan nilai pasar dan keusangan aset Allowance for decline in market value and
film diestimasi berdasarkan fakta dan situasi yang obsolescence of film assets are estimated based on
tersedia, termasuk namun tidak terbatas kepada, available facts and situations, including but not limited
kondisi fisik aset film yang dimiliki, harga jual pasar, to, the physical condition of film assets owned, market
estimasi biaya penyelesaian dan estimasi biaya yang selling prices, estimated costs of completion and
timbul untuk penjualan. Provisi dievaluasi kembali dan estimated costs incurred for sale. Provisions are re-
disesuaikan jika terdapat tambahan informasi yang evaluated and adjusted if there is additional information
mempengaruhi jumlah yang diestimasi. that affects the estimated amount.
Menentukan penyusutan aset tetap dan properti Determining depreciation of fixed assets and
investasi investment properties
Biaya perolehan aset tetap dan properti investasi The costs of fixed assets are depreciated on a straight-
disusutkan dengan menggunakan metode garis lurus line basis over their estimated useful lives.
berdasarkan taksiran masa manfaat ekonomisnya. Management estimates the useful lives of fixed assets
Manajemen mengestimasi masa manfaat ekonomis and investment properties between 4 to 20 years.
aset tetap dan properti investasi antara 4 sampai These are common life expectancies applied in the
dengan 20 tahun. Ini adalah umur yang secara umum industries in which the Group conducts their business.
diharapkan dalam industri di mana Grup menjalankan
bisnisnya.
Menentukan nilai aset film Determining the value of film assets
Aset film ditentukan sebesar nilai perolehan dikurangi Film assets are determined at cost less accumulated
akumulasi amortisasi. Nilai perolehan merupakan amortization. The acquisition value is the accumulation
akumulasi biaya terkait produksi film mulai dari rencana of costs related to film production starting from the
proses produksi sampai dengan siap dijual. Aset film planning of production process until ready for sale. Film
dibebankan sejak terjadinya penjualan melalui proses assets are charged to expense starting from the date of
amortisasi selama 4 tahun dengan menggunakan sale through an amortization process for 4 years using
metode saldo menurun berganda dengan tarif 50% dari the double declining balance method at a rate of 50%
nilai buku awal periode. from the book value of the beginning period.
Amortisasi Persediaan Amortization of Inventories
Persediaan diamortisasi berdasarkan tipe persediaan Inventories are being amortized based on type of
seperti yang dijelaskan dalam Catatan 2. inventories as described in Note 2.
38
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (Lanjutan) JUDGMENTS (Continued)
Praktik amortisasi persediaan Grup umum diterapkan The Group’s amortization practices for inventories are
pada industri dimana Grup menjalankan usaha yang, commonly applied in the industry in which the Group
menurut pertimbangan Grup, mencerminkan pola conducts its business which are, in the Group’s
manfaat ekonomi terkini dari aset tersebut. Perubahan judgment, reflective of the current pattern of the
pendapatan iklan, pola dan ekspektasi manfaat economic benefits from those assets. Changes in
ekonomi akan mempengaruhi metode amortisasi di advertising revenue, patterns and expectation of
masa depan. economic benefits would impact the amortization
method in the future.
Nilai tercatat persediaan diungkapkan dalam Catatan 9. The carrying amounts of inventories disclosed in
Note 9.
Kontrak sewa operasi - Grup sebagai lessor Operating lease contract - The group as a lessor
Grup mengadakan perjanjian sewa properti komersial The Group entered into a commercial property rental
pada portofolio properti investasi. Grup telah agreement on the investment property portfolio. The
menentukan, berdasarkan evaluasi atas syarat dan Group has determined, based on an evaluation of the
ketentuan dari perjanjian, bahwa menjaga semua risiko terms and conditions of the agreement, that
dan manfaat signifikan kepemilikan atas properti yang safeguarding all the risks and significant benefits of
disewakan tersebut dan, Grup mengakui transaksi ownership of the leased property and, the Group
sewa sebagai sewa operasi. recognizes the lease transaction as an operating lease.
Estimasi biaya dan liabilitas imbalan kerja Estimate of employee benefits expense and liability
Penentuan liabilitas dan biaya imbalan kerja Grup Determination of the Group employee benefits liability
tergantung pada pemilihan asumsi yang digunakan and expenses depends on the selection of assumptions
dalam menghitung jumlah tersebut. Asumsi tersebut used in calculating these amounts. These assumptions
termasuk antara lain tingkat diskonto, tingkat kenaikan include discount rates, salary increase rates,
gaji, tingkat pengunduran diri, tingkat kecacatan, umur resignation rates, disability rates, retirement age and
pensiun dan tingkat mortalitas. Hasil aktual yang mortality rates. Actual results that differ from the
berbeda dari asumsi yang ditetapkan Grup langsung assumptions set by the Group are recognized
diakui dalam laba rugi pada saat terjadinya. Sementara immediately in profit or loss when incurred. While the
Grup berkeyakinan bahwa asumsi tersebut adalah Group believes that these assumptions are reasonable
wajar dan sesuai, perbedaan signifikan pada hasil and appropriate, significant differences in actual results
aktual atau perubahan signifikan dalam asumsi yang or significant changes in the assumptions determined
ditetapkan Grup dapat mempengaruhi secara material by the Group may materially affect employee benefits
liabilitas imbalan kerja dan beban imbalan kerja neto. liability and net employee benefits expenses.
39
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (Lanjutan) JUDGMENTS (Continued)
Menentukan pajak penghasilan Determining income taxes
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining provision
provisi atas pajak penghasilan badan. Terdapat for corporate income tax. There are certain transactions
transaksi dan perhitungan tertentu yang penentuan and computation for which the ultimate tax
pajak akhirnya tidak pasti sepanjang kegiatan usaha determination is uncertain during the ordinary course of
normal. Dalam situasi tertentu, Grup tidak dapat business. At certain situations, the Group cannot
menentukan secara pasti jumlah liabilitas pajak mereka determine the exact amount of their current or future tax
pada saat ini atau masa depan karena proses liabilities due to the inspection process by the tax
pemeriksaan oleh otoritas perpajakan. Grup mengakui authority. The Group recognizes liabilities for expected
liabilitas atas pajak penghasilan badan yang diharapkan corporate income tax based on estimates of whether
berdasarkan estimasi apakah akan terdapat tambahan additional corporate income tax will be due.
pajak penghasilan badan yang akan jatuh tempo.
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognized if it is probable that
kemungkinannya bahwa penghasilan kena pajak akan taxable income will be available. Significant estimates
tersedia. Estimasi signifikan oleh manajemen by management are required in determining the amount
disyaratkan dalam menentukan jumlah aset pajak of deferred tax assets that can be recognized, based on
tangguhan yang dapat diakui, berdasarkan saat the time of use and the level of taxable income and
penggunaan dan tingkat penghasilan kena pajak dan future tax planning strategies. However, there is no
strategi perencanaan pajak masa depan. Namun tidak certainty that the Company and its subsidiaries can
terdapat kepastian bahwa Perusahaan dan entitas anak generate sufficient taxable income to the use of part or
dapat menghasilkan penghasilan kena pajak yang all of the deferred tax assets.
cukup untuk memungkinkan penggunaan sebagian
atau keseluruhan dari aset pajak tangguhan tersebut.
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Kas Cash
Rupiah 148.562.418 127.107.005 Rupiah
Bank Bank
Rupiah Rupiah
PT Bank Central Asia Tbk 17.656.845.861 10.180.972.742 PT Bank Central Asia Tbk
PT Bank Mandiri Tbk 12.141.109.468 8.586.096.543 PT Bank Mandiri Tbk
PT Bank Rakyat Indonesia Tbk 4.090.313.365 8.502.006.907 PT Bank Rakyat Indonesia Tbk
PT Bank of India Indonesia Tbk 635.836.159 517.486.068 PT Bank of India Indonesia Tbk
PT Bank CIMB Niaga Tbk 7.827.910 147.172.314 PT Bank CIMB Niaga Tbk
Lain-lain (dibawah Rp50.000.000) 39.992.446 40.583.527 Others (below Rp50,000,000)
Sub total 34.571.925.210 27.974.318.101 Sub total
40
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
USD USD
PT Bank Mandiri Tbk 4.443.649.618 2.402.566.500 PT Bank Mandiri Tbk
PT Bank of India Indonesia Tbk 228.147.678 406.641.453 PT Bank of India Indonesia Tbk
PT Bank Rakyat Indonesia Tbk 212.119.031 651.992.447 PT Bank Rakyat Indonesia Tbk
PT Bank CIMB Niaga Tbk 170.953.828 169.821.421 PT Bank CIMB Niaga Tbk
PT Bank SBI Indonesia 79.184.321 78.162.668 PT Bank SBI Indonesia
PT Bank DBS Indonesia 676.831 211.366.437 PT Bank DBS Indonesia
Lain-lain (dibawah Rp50.000.000) 15.581.974 15.638.546 Others (below Rp50,000,000)
Sub total 5.150.313.281 3.936.189.474 Sub total
SGD SGD
PT Bank Rakyat Indonesia Tbk 667.886.540 9.250.979 PT Bank Rakyat Indonesia Tbk
Total Bank 40.390.125.031 31.919.758.554 Total Bank
Deposito Berjangka Time Deposits
Rupiah Rupiah
PT Bank of India Indonesia Tbk 73.300.000.000 88.300.000.000 PT Bank of India Indonesia Tbk
PT Bank Rakyat Indonesia Tbk 44.500.000.000 77.500.000.000 PT Bank Rakyat Indonesia Tbk
Sub total 117.800.000.000 165.800.000.000 Sub total
USD USD
PT Bank Rakyat Indonesia Tbk 25.489.500.078 25.173.000.077 PT Bank Rakyat Indonesia Tbk
PT Bank of India Indonesia 5.947.550.000 5.873.700.000 PT Bank of India Indonesia
Sub total 31.437.050.078 31.046.700.077 Sub total
Total Deposito Berjangka 149.237.050.078 196.846.700.077 Total Time Deposits
Total kas dan setara kas 189.775.737.527 228.893.565.635 Total cash and cash equivalents
Kisaran tingkat suku bunga deposito berjangka per The ranges of annual interest rates of time deposits are
tahun adalah sebagai berikut: as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah 3,75% - 4,75% 4,25% - 5,35% Rupiah
USD 3,25% - 3,75% 3,75% - 4,00% USD
Seluruh rekening bank ditempatkan pada pihak ketiga All bank accounts are placed on third parties and there
dan tidak terdapat saldo kas dan setara kas yang are no balances of cash and cash equivalents that are
digunakan sebagai jaminan atau dibatasi used as collateral or are restricted in use.
penggunaannya.
41
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. ACCOUNTS RECEIVABLE
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak Ketiga Third Parties
PT Nusantara Sejahtera Raya Tbk 27.888.994.455 7.405.738.431 PT Nusantara Sejahtera Raya Tbk
PT Wira Pamungkas Pariwara 16.796.419.109 11.219.081.565 PT Wira Pamungkas Pariwara
PT Anak Indomedia 11.835.787.905 11.835.787.905 PT Anak Indomedia
PT Graha Layar Prima 8.420.243.883 2.204.139.319 PT Graha Layar Prima
PT Atom Media Indonesia 6.532.100.000 6.532.100.000 PT Atom Media Indonesia
PT Cinemaxx Global Pasifik 4.742.074.158 1.317.842.928 PT Cinemaxx Global Pasifik
PT Lestari Mitra Sembada 3.888.486.373 1.523.679.569 PT Lestari Mitra Sembada
PT Rajawali Citra Televisi Indonesia 2.562.000.000 2.562.000.000 PT Rajawali Citra Televisi Indonesia
PT Netlink World Indonesia 1.052.906.818 881.922.909 PT Netlink World Indonesia
PT Suara Multimedia Pertama 1.026.000.000 1.026.000.000 PT Suara Multimedia Pertama
PT Armananta Eka Putra 1.420.464.225 584.634.225 PT Armananta Eka Putra
PT Duta Visual Nusantara Tivi Tujuh 1.403.823.528 - PT Duta Visual Nusantara Tivi Tujuh
Singapore Tourism Board 1.318.208.500 - Singapore Tourism Board
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 1.263.084.114 703.925.648 (Persero) Tbk
PT Star Reachers Indonesia 1.059.982.520 1.973.619.936 PT Star Reachers Indonesia
Lain-lain (dibawah Rp1.000.000.000) 18.089.010.262 10.566.167.326 Others (below Rp1,000,000,000)
Sub total 109.299.585.850 60.336.639.761 Sub total
Cadangan penurunan nilai (21.857.913.581) (22.124.474.266) Allowance for impairment
Neto 87.441.672.269 38.212.165.494 Net
Pihak Berelasi Related Parties
PT Mox Digital Indonesia 15.556.008.641 15.556.008.641 PT Mox Digital Indonesia
PT MDA JPN Kuningan (Wabisabi) 2.704.686.098 2.628.495.452 PT MDA JPN Kuningan (Wabisabi)
PT Animale Kuliner Indonesia 1.923.723.031 1.094.777.682 PT Animale Kuliner Indonesia
PT MDA Ironplate Kuningan 1.639.023.478 1.484.558.800 PT MDA Ironplate Kuningan
PT Fourmix Jakarta Film Studio 384.157.458 - PT Fourmix Jakarta Film Studio
PT MD Animasi Indonesia 267.309.005 1.718.972.857 PT MD Animasi Indonesia
PT Visi Kreasi Studio 74.498.760 - PT Visi Kreasi Studio
PT MDA ABS Kuningan 53.840.759 - PT MDA ABS Kuningan
Sub total 22.603.247.230 22.482.813.432 Sub total
Cadangan penurunan nilai (17.386.992.591) (16.909.315.611) Allowance for impairment
Neto 5.216.254.639 5.573.497.821 Nett
Total 92.657.926.908 43.785.663.315 Total
Rincian piutang usaha berdasarkan mata uang adalah Details of accounts receivable based on currencies
sebagai berikut: were as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah 90.422.448.396 43.782.242.878 Rupiah
USD 917.270.011 - USD
SGD 1.318.208.500 3.420.437 SGD
Total 92.657.926.908 43.785.663.315 Total
42
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. ACCOUNTS RECEIVABLE (Continued)
Rincian umur piutang usaha adalah sebagai berikut: The aging analysis of accounts receivable were as
follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Belum jatuh tempo ataupun
mengalami penurunan nilai 74.078.407.952 28.978.956.675 Neither past due nor impaired
Telah jatuh tempo namun tidak Past due but not
mengalami penurunan nilai: impaired:
1 - 30 hari 3.831.168.473 1.896.197.628 1 - 30 days
31 - 60 hari 5.297.353.231 2.908.075.132 31 - 60 days
61 - 90 hari 441.005.936 2.140.241.179 61 - 90 days
91 - 120 hari 343.050.939 2.833.214.737 91 - 120 days
lebih dari 121 hari 47.925.166.549 44.062.767.842 over 121 days
Total 131.916.153.080 82.819.453.193 Total
Dikurangi penyisihan kerugian Less allowance for
atas penurunan nilai 39.244.906.172 39.033.789.877 impairment losses
Total 92.671.246.908 43.785.663.315 Total
Mutasi untuk cadangan penurunan nilai piutang usaha allowance for impairment of trade receivables are as
adalah sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal tahun 39.033.789.877 30.394.889.897 Beginning balance
Akuisisi entitas anak - Acquisition of subsidiaries
Cadangan penurunan nilai Allowance for Impairment of
piutang usaha (Catatan 31) 211.116.295 8.638.899.980 account receivables (Note 31)
Total 39.244.906.172 39.033.789.877 Total
Manajemen Grup berkeyakinan bahwa jumlah The Group's management believes that the amount of
penyisihan atas kerugian penurunan nilai piutang usaha the allowance for impairment losses on trade
cukup untuk menutup kemungkinan kerugian dari tidak receivables is adequate to cover possible losses on
tertagihnya piutang. uncollectible accounts.
6. PIUTANG LAIN-LAIN 6. OTHERS RECEIVABLE
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset Lancar Current Assets
Pihak Ketiga Third Parties
Karyawan 269.484.209 310.374.954 Employees
Lain-lain 131.825.417 90.000.000 Others
Total 401.309.626 400.374.954 Total
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN 7. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pajak Penghasilan Income taxes
Pasal 21 44.675.089 55.593.584 Article 21
Pasal 23 870.594.079 - Article 23
Pasal 24 201.074.279 - Article 24
Pajak Pertambahan Nilai 35.836.142.160 34.887.583.771 Value Added Tax
Total 36.952.485.606 34.943.177.355 Total
Pajak Penghasilan dibayar dimuka pasal 21 Article 21 prepaid income tax is an excess tax payment
merupakan kelebihan pembayaran pajak yang that will be compensated in the following fiscal year.
akan dikompensasi pada tahun fiscal berikutnya
b. Utang Pajak b. Tax Payable
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pajak Penghasilan Income taxes
Pasal 29 13.242.688.750 4.029.214.150 Article 29
Pasal 21 2.252.954.547 673.457.540 Article 21
Pasal 23 480.911.679 3.384.782.628 Article 23
Pasal 26 305.731.660 254.997.410 Article 26
Pasal 4 ayat (2) 72.090.773 360.192.451 Article 4 paragraph (2)
PP 23/2018 12.498.121 23.523.027 PP 23/2018
Denda dan tagihan pajak 2.100.000 5.224.469 Fines and tax bills
Total 16.368.975.530 8.731.391.675 Total
c. Pajak Penghasilan Kini c. Current Income Tax
31 Maret / March, 31
2026 2025
Perusahaan 9.213.474.600 - The Company
Rekonsiliasi antara laba (rugi) sebelum pajak Reconciliation between income before income tax,
penghasilan, seperti yang disajikan dalam laba rugi as shown in profit (loss) and the taxable income of
dan taksiran penghasilan kena pajak Perusahaan the Company for the three-month periods ended
untuk periode tiga bulan yang berakhir pada March 31, 2026 and 2025 were as follows:
tanggal-tanggal 31 Maret 2026 dan 2025 adalah
sebagai berikut:
44
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
31 Maret / March, 31
2026 2025
Laba sebelum pajak Profit before income tax
penghasilan menurut laporan according to consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 18.339.676.941 (37.238.331.823) other comprehensive income
Rugi sebelum Loss before
pajak penghasilan entitas anak 25.954.887.549 45.200.371.383 income tax of subsidiaries
Laba sebelum pajak Profit before income tax
penghasilan - Perusahaan 44.294.564.490 7.962.039.560 of the Company
Beda temporer 424.032.756 (10.640.878.555) Temporary difference
Beda tetap (2.415.133.733) (3.496.936.914) Permanent difference
Penyesuaian fiskal (2.415.133.733) (14.137.815.469) Fiscal adjustments
Penghasilan kena pajak - Taxable Income of
Perusahaan 41.879.430.000 (6.175.775.000) the Company
Beban pajak penghasilan kini - Current income tax expense
Perusahaan 9.213.474.600 - of the Company
d. Aset (Liabilitas) Pajak Tangguhan d. Deferred Tax Assets (Liabilities)
Dikreditkan ke
Penghasilan
Dikreditkan ke Komprehensif Lain/
Akuisisi entitas anak/ Laba Rugi/ Credited to Other
1 Januari 2026/ Acquisition of Expenses to Comprehensive 31 Maret 2026/
January 1, 2026 Subsidiaries Profit or Loss Iincome March 31, 2026
Perusahaan Company
Imbalan kerja 1.080.868.111 - 46.841.622 (3.123.420) 1.124.586.313 Employee benefits
Piutang 3.955.854.024 - 46.445.585 - 4.002.299.609 Receivables
Aset (Liabilitas) Pajak Deferred Tax Assets (Liabilities) -
Tangguhan - Neto 5.036.722.135 - 93.287.207 (3.123.420) 5.126.885.922 Net
Entitas anak Subsidiaries
Piutang 4.631.579.749 - (7.340.380) - 4.624.239.369 Receivables
Kerugian fiskal 111.148.813.688 - - - 111.148.813.688 Fiscal losses
Imbalan kerja 3.816.689.679 - 224.089.135 - 4.040.778.814 Employee benefits
119.597.083.116 - 216.748.755 - 119.813.831.871
310.035.962 (3.123.420) 124.940.717.793
Dikreditkan ke
Penghasilan
Dikreditkan ke Komprehensif Lain/
Akuisisi entitas anak/ Laba Rugi/ Credited to Other
1 Januari 2025/ Acquisition of Expenses to Comprehensive 31 Desember 2025/
January 1, 2025 Subsidiaries Profit or Loss Iincome December 31, 2025
Perusahaan Company
Imbalan kerja 717.016.908 - 334.231.430 29.619.773 1.080.868.111 Employee benefits
Aset film (25.528.485.482) - 25.528.485.482 - - Film Aset
Piutang 2.053.616.421 - 1.902.237.603 - 3.955.854.024 Receivables
Aset (Liabilitas) Pajak Deferred Tax Assets (Liabilities) -
Tangguhan - Neto (22.757.852.153) - 27.764.954.515 29.619.773 5.036.722.135 Net
Entitas anak Subsidiaries
Piutang 4.633.318.659 - (1.738.910) - 4.631.579.749 Receivables
Kerugian fiskal 117.581.067.479 - (6.432.253.791) - 111.148.813.688 Fiscal losses
Imbalan kerja 6.030.140.945 - (2.199.448.593) (14.002.673) 3.816.689.679 Employee benefits
128.244.527.083 - (8.633.441.294) (14.002.673) 119.597.083.116
19.131.513.221 15.617.100 124.633.805.251
45
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
Manajemen berkeyakinan bahwa laba kena pajak The Company management believed that future
masa depan akan tersedia untuk memulihkan aset taxable income will be available to recover deferred
pajak tangguhan. tax assets.
e. Pemeriksaan Pajak e. Tax Assessments
Perusahaan telah mengajukan banding atas The Company has appealed the Decree of the
Keputusan Direktur Jendral Pajak Tentang Director General of Taxes on Taxpayers' Objections
Keberatan Wajib Pajak Atas Surat Ketetapan Pajak to the Underpaid Tax Determination Letter.
Kurang Bayar.
Perusahaan telah menerima salinan resmi Putusan The Company has received an official copy of the
Pengadilan Pajak banding atas Keputusan DJP Tax Court Decision of Appeal against the decision of
sebagai berikut: the DGT as follows:
Tanggal Terbit/ Salinan Resmi Putusan Pegadilan Pajak/ Banding atas Keputusan DJP/ Jenis Pajak/
Date of Issue Official Copy of Tax Court Decision Appeal against the DGT's Decision Tax Type
29 Mei 2024 No.PUT-001293.15/2022/PP/M.IA Tahun 2024 KEP-03647/KEB/PJ/WPJ.07/2022 Pajak Penghasilan 2019
29 Mei 2024 No.PUT-001198.16/2022/PP/M.IA Tahun 2024 KEP-03600/KEB/PJ/WPJ.07/2022 PPN Masa January 2019
29 Mei 2024 No.PUT-001197.16/2022/PP/M.IA Tahun 2024 KEP-03574/KEB/PJ/WPJ.07/2022 PPN Masa February 2019
29 Mei 2024 No.PUT-001199.16/2022/PP/M.IA Tahun 2024 KEP-03613/KEB/PJ/WPJ.07/2022 PPN Masa March 2019
29 Mei 2024 No.PUT-001200.16/2022/PP/M.IA Tahun 2024 KEP-03612/KEB/PJ/WPJ.07/2022 PPN Masa April 2019
29 Mei 2024 No.PUT-001201.16/2022/PP/M.IA Tahun 2024 KEP-03614/KEB/PJ/WPJ.07/2022 PPN Masa May 2019
29 Mei 2024 No.PUT-001202.16/2022/PP/M.IA Tahun 2024 KEP-03601/KEB/PJ/WPJ.07/2022 PPN Masa June 2019
29 Mei 2024 No.PUT-001203.16/2022/PP/M.IA Tahun 2024 KEP-03575/KEB/PJ/WPJ.07/2022 PPN Masa July 2019
29 Mei 2024 No.PUT-001204.16/2022/PP/M.IA Tahun 2024 KEP-03615/KEB/PJ/WPJ.07/2022 PPN Masa August 2019
29 Mei 2024 No.PUT-001205.16/2022/PP/M.IA Tahun 2024 KEP-03616/KEB/PJ/WPJ.07/2022 PPN Masa September 2019
29 Mei 2024 No.PUT-001206.16/2022/PP/M.IA Tahun 2024 KEP-03618/KEB/PJ/WPJ.07/2022 PPN Masa October 2019
29 Mei 2024 No.PUT-001207.16/2022/PP/M.IA Tahun 2024 KEP-03577/KEB/PJ/WPJ.07/2022 PPN Masa November 2019
29 Mei 2024 No.PUT-001208.16/2022/PP/M.IA Tahun 2024 KEP-03617/KEB/PJ/WPJ.07/2022 PPN Masa December 2019
29 Mei 2024 No.PUT-014046.16/2022/PP/M.IA Tahun 2024 KEP-02834/KEB/PJ/WPJ.07/2022 PPN Masa September 2016
29 Mei 2024 No.PUT-014047.16/2022/PP/M.IA Tahun 2024 KEP-02771/KEB/PJ/WPJ.07/2022 PPN Masa October 2016
29 Mei 2024 No.PUT-014146.16/2022/PP/M.IA Tahun 2024 KEP-02840/KEB/PJ/WPJ.07/2022 PPN Masa November 2016
29 Mei 2024 No.PUT-014147.16/2022/PP/M.IA Tahun 2024 KEP-02839/KEB/PJ/WPJ.07/2022 PPN Masa December 2016
Putusan Pengadilan Pajak diatas mengadili menolak The Tax Court's decision above rejects the
Pemohon Banding. Perusahaan masih berkeyakinan Appellant. The company still has positive beliefs and
positif dan telah mengirim surat permohonan has sent a letter of request for review to the
peninjauan kembali ke Mahkamah Agung Republik Supreme Court of the Republic of Indonesia dated
Indonesia tertanggal 3 September 2024 sesuai September 3, 2024 in accordance with tax
dengan peraturan perpajakan. regulations.
Perusahaan telah menerima sebanyak 9 salinan The company has received as many as 9 copies of
Putusan MA terkait Peninjauan Kembali dari 17 the Supreme Court's Decision related to Review
pengajuan perkara. Putusan tersebut menolak from 17 case submissions. The decision rejected the
permohonan peninjauan kembali yang diajukan Company's request for review.
Perusahaan.
46
Page 51
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
Perusahaan menerima Surat Tagihan Pajak atas The Company received a Tax Bill Letter for
Sanksi Administrasi dari DJP terkait dengan hasil Administrative Sanctions from the DGT related to
Putusan Pengadilan Pajak sebagai berikut : the results of the Tax Court Decision as follows:
Tanggal
Penerbitan/ Nomor STP/ Putusan Pengadilan Pajak/ Nilai Denda/
Issue Date STP Number Tax Court Decision Fine Amount
22/11/2024 00009/110/19/054/24 PUT-001198.16/2023/PP/M.IA TAHUN 2024 547.111.785
22/11/2024 00008/110/19/054/24 PUT-001197.16/2023/PP/M.IA TAHUN 2024 364.874.662
22/11/2024 00007/110/19/054/24 PUT-001199.16/2023/PP/M.IA TAHUN 2024 2.121.075.644
22/11/2024 00006/110/19/054/24 PUT-001200.16/2023/PP/M.IA TAHUN 2024 853.080.720
22/11/2024 00013/110/19/054/24 PUT-001201.16/2023/PP/M.IA TAHUN 2024 914.558.976
22/11/2024 00015/110/19/054/24 PUT-001202.16/2023/PP/M.IA TAHUN 2024 642.264.016
22/11/2024 00012/110/19/054/24 PUT-001204.16/2023/PP/M.IA TAHUN 2024 957.430.024
22/11/2024 00011/110/19/054/24 PUT-001205.16/2023/PP/M.IA TAHUN 2024 2.244.627.368
22/11/2024 00010/110/19/054/24 PUT-001206.16/2023/PP/M.IA TAHUN 2024 3.030.741.408
22/11/2024 00014/110/19/054/24 PUT-001208.16/2023/PP/M.IA TAHUN 2024 3.324.454.296
Total 15.000.218.899
f. Administrasi f. Administration
Undang-undang Perpajakan Indonesia mengatur Under the taxation laws of Indonesia, companies
bahwa masing-masing perusahaan menghitung, submit tax returns on the basis of self-assessment.
menetapkan dan membayar sendiri besarnya jumlah
pajak yang terutang.
8. UANG MUKA 8. ADVANCES
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Sutradara dan produksi film 27.768.173.514 21.913.729.466 Film director and productions
Alat dan properti art shooting 2.902.032.677 2.902.032.677 Shooting tool and property art
Artis dan crew 1.337.064.630 1.355.064.630 Artist and crew
Penulis 1.340.727.238 1.279.477.238 Author
Program Televisi 1.285.585.294 473.671.388 Television program
Security deposit voucher 800.000.000 800.000.000 Security deposit voucher
Operasional 545.457.642 462.661.850 Building operations
Corporate 545.145.921 830.781.082 Corporate
Lain-lain 898.174.224 385.744.896 Others
Total 37.422.361.140 30.403.163.227 Total
47
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERSEDIAAN 9. INVENTORIES
Dibebankan pada
Saldo tahun berjalan Saldo
1 Januari 2026/ Akuisisi entitas anak/ (Catatan 29)/ 31 Maret 2026/
Balance as of Acquisition of Penambahan/ Pengurangan/ Charged in current Balance as of
January 1, 2026 Subsidiaries Additional Deduction year (Note 29) March 31, 2026
Materi program Program materials
Produksi in-house 380.868.111.544 - 2.576.206.865 - 2.935.448.771 380.508.869.638 In-house production
Program yang diakuisisi 26.579.111.493 - 7.737.796.038 - 6.492.051.976 27.824.855.555 Acquired program
Jumlah materi program 407.447.223.037 - 10.314.002.903 - 9.427.500.747 408.333.725.193 Total program materials
Non-broadcast 58.827.584.965 - 883.247.855 - 6.272.083.553 53.438.749.267 Non-broadcast
Lain-lain 430.189.489 - 173.297.586 - 211.552.898 391.934.177 Others
Total 466.704.997.491 - 11.370.548.344 - 15.911.137.198 462.164.408.637 Total
Dibebankan pada
Saldo tahun berjalan Saldo
1 Januari 2025/ Akuisisi entitas anak/ (Catatan 29)/ 31 Desember 2025/
Balance as of Acquisition of Penambahan/ Pengurangan/ Charged in current Balance as of
January 1, 2025 Subsidiaries Additional Deduction year (Note 29) December 31, 2025
Materi program Program materials
Produksi in-house 412.269.815.136 - 18.677.084.771 - 50.078.788.363 380.868.111.544 In-house production
Berita 5.303.270.441 - (0) - 5.303.270.441 - News
Program yang diakuisisi 2.481.802.280 - 26.213.909.051 - 2.116.599.838 26.579.111.493 Acquired program
Jumlah materi program 420.054.887.858 - 44.890.993.822 - 57.498.658.642 407.447.223.037 Total program materials
Non-broadcast 84.478.339.607 - 3.335.633.987 - 28.986.388.629 58.827.584.965 Non-broadcast
Lain-lain 537.627.790 - 1.289.077.649 - 1.396.515.950 430.189.489 Others
Total 505.070.855.255 - 49.515.705.458 - 87.881.563.221 466.704.997.491 Total
Persediaan tidak diasuransikan terhadap risiko Inventories were not insured against risk of loss from
kerugian atas kebakaran atau pencurian karena nilai fire or theft because the fair value of inventories could
wajar persediaan tidak dapat ditentukan untuk tujuan not be established for the purpose of insurance. The
asuransi. Grup melakukan back-up berkala di tempat Group performs periodic back-up in separate places to
terpisah untuk mencegah risiko tersebut. mitigate such risks.
Pada tanggal 31 Maret 2026 dan 31 Desember 2025, As at March 31, 2026 and December 31, 2025 and,
manajemen berpendapat bahwa tidak ada indikasi management believes that there was no indication of
penurunan nilai pada persediaan. decline in value of inventories.
10. BIAYA DIBAYAR DIMUKA 10. PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Sewa 4.300.596.296 3.143.053.496 Rent
Asuransi 1.679.784.754 1.671.869.752 Insurance
Lisensi 147.054.416 10.037.500 License
Lain-lain 2.303.765.171 1.115.866.818 Others
Total 8.431.200.637 5.940.827.566 Total
48
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KAS DI BANK YANG DIBATASI PENGGUNAANNYA 11. RESTRECTED CASH IN BANK
Akun ini merupakan This account represent:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Rekening Giro Bank BRI 394.374.772.891 393.705.214.838 BRI Bank Current Account
Total 394.374.772.891 393.705.214.838 Total
Kas yang dibatasi penggunaannya merupakan Restricted cash represents funds placed as collateral
penempatan dana sebagai jaminan atas pinjaman bank for bank loans (Note 20).
(Catatan 20).
12. ASET TETAP 12. FIXED ASSETS
Mutasi aset tetap adalah sebagai berikut: Movements of fixed assets were as follows:
Saldo Saldo
1 Januari 2026/ 31 Maret 2026/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2026 Addition Disposals Reclassification March 31, 2026
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 602.072.805.999 - - - 602.072.805.999 Land
Bangunan 105.890.370.452 - - - 105.890.370.452 Building
Kendaraan 41.377.268.668 - - - 41.377.268.668 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 87.595.457.102 461.947.600 50.754.684 - 88.006.650.018 equipment
Peralatan studio dan shooting 34.960.050.353 19.000.000 - - 34.979.050.353 Studio and shooting equipment
Perlatan penyiaran 94.855.469.677 424.825.150 143.605.000 95.136.689.827 Broadcasting equipment
Mesin 22.651.491.475 - - - 22.651.491.475 Machineries
Total Biaya Perolehan 989.402.913.727 905.772.750 194.359.684 - - 990.114.326.793 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 27.494.302.909 886.330.368 - - 28.380.633.277 Building
Kendaraan 19.345.901.301 1.135.425.315 - - 20.481.326.615 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 25.910.406.802 2.682.285.814 47.403.107 - 28.545.289.509 equipment
Peralatan studio dan shooting 24.916.534.326 1.122.359.464 - - 26.038.893.790 Studio and shooting equipment
Peralatan penyiaran 716.158.087 659.571.467 143.605.000 - 1.232.124.554 Broadcasting equipment
Mesin 21.786.339.909 478.382.798 - - 22.264.722.706 Machineries
Total Akumulasi Penyusutan 120.169.643.334 6.964.355.225 191.008.107 - 126.942.990.452 Total Accumulated Depreciation
Jumlah Tercatat 869.233.270.393 863.171.336.341 Carrying Amount
49
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan)) 12. FIXED ASSETS (Continued)
Saldo Saldo
1 Januari 2025/ 31 Desember 2025/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2025 Addition Disposals Reclassification December 31, 2025
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 605.425.289.944 63.063.555 3.415.547.500 - 602.072.805.999 Land
Bangunan 116.636.006.184 1.414.833.332 12.160.469.064 - 105.890.370.452 Building
Kendaraan 34.331.021.237 10.492.293.069 3.446.045.638 - 41.377.268.668 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 75.502.979.379 15.199.167.890 3.106.690.167 - 87.595.457.102 equipment
Peralatan studio dan shooting 27.667.079.477 7.292.970.876 - - 34.960.050.353 Studio and shooting equipment
Perlatan penyiaran 167.888.714.346 3.518.257.500 76.551.502.169 94.855.469.677 Broadcasting equipment
Mesin 22.442.491.475 209.000.000 - - 22.651.491.475 Machineries
Total Biaya Perolehan 1.049.893.582.042 38.189.586.223 98.680.254.538 - - 989.402.913.727 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 22.226.536.349 5.896.835.308 629.068.748 - 27.494.302.909 Building
Kendaraan 17.410.502.940 4.732.521.546 2.797.123.185 - 19.345.901.301 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 16.017.957.221 11.093.704.797 1.201.255.216 - 25.910.406.802 equipment
Peralatan studio dan shooting 18.806.150.032 6.110.384.294 - - 24.916.534.326 Studio and shooting equipment
Peralatan penyiaran 27.264.929.958 2.106.339.819 28.655.111.690 716.158.087 Broadcasting equipment
Mesin 18.961.202.053 2.825.137.856 - - 21.786.339.909 Machineries
Renovasi - - - - Renovation
Total Akumulasi Penyusutan 120.687.278.553 32.764.923.619 33.282.558.839 - 120.169.643.334 Total Accumulated Depreciation
Jumlah Tercatat 929.206.303.489 869.233.270.393 Carrying Amount
Beban penyusutan dibebankan ke beban usaha Depreciation expenses are charged to operating
sebesar Rp9.336.520.640 dan Rp32.764.923.619 expenses of Rp9,336,520,640 Rp32,764,923,619 for
masing-masing untuk periode yang berakhir pada the periods ended of March 31, 2026 and December
tanggal-tanggal 31 Maret 2026 dan 31 Desember 2025. 31, 2025, respectively.
Rincian penjualan aset tetap adalah sebagai berikut: The details of the sale of fixed assets were as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah tercatat 3.351.577 16.094.196.078 Carrying amount
Hasil penjualan neto 16.216.217 11.622.398.199 Net proceeds
Keuntungan (Kerugian) Penjualan Gain (Loss) on Sale of
Aset Tetap 12.864.640 (4.471.797.879) Fixed Assets
Pada tanggal 31 Maret 2026 dan 31 Desember 2025, As of March 31, 2026 and December 31, 2025, the
aset tetap dan properti investasi Grup berupa bangunan Group's fixed assets and investment properties in the
dan aset tetap kendaraan dan mesin telah form of buildings and fixed assets of vehicles and
diasuransikan kepada beberapa perusahaan asuransi machineries were insured by several insurance
yaitu PT Asuransi Candi Utama, PT Asuransi Multi companies, namely PT Asuransi Candi Utama, PT
Artha Guna Tbk, PT Malaca Trust Wuwungan Asuransi Multi Artha Guna Tbk, PT Malaca Trust
Insurance, PT Asuransi Harta Aman Pratama, PT Wuwungan Insurance, PT Asuransi Harta Aman
Asuransi FPG Indonesia, PT Asuransi Etiqa Pratama, PT Asuransi FPG Indonesia, PT Asuransi
Internasional dengan total nilai pertanggungan sebesar Etiqa International, with the total sum insured
Rp738.976.500.000 dan Rp763.247.000.000 Rp738,976,500,000 and Rp763,247,000,000.
Manajemen berkeyakinan bahwa nilai pertanggungan Management believes that the insurance coverage is
tersebut adalah cukup untuk menutup kemungkinan adequate to cover possible losses from the risk of
kerugian atas resiko kerusakan atas aset-aset tersebut. damage to these assets.
50
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan)) 12. FIXED ASSETS (Continued)
Berdasarkan evaluasi manajemen, tidak terdapat Based on management evaluation, there are no events
kejadian-kejadian atau perubahan keadaan yang or changes in circumstances that indicate an
mengindikasikan adanya penurunan nilai aset tetap. impairment in the value of fixed assets.
13. PROPERTI INVESTASI 13. INVESTMENT PROPERTY
Mutasi properti investasi adalah sebagai berikut: Movements of investment property were as follows:
Saldo Saldo
1 Januari 2026/ 31 Maret 2026/
Balances Penambahan/ Pengurangan/ Balances
January 1, 2026 Addition Disposals March 31, 2026
Biaya Perolehan Acquisition Cost
Bangunan 122.601.154.551 - - 122.601.154.551 Building
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 48.018.785.532 1.532.514.432 - 49.551.299.964 Building
Jumlah Tercatat 74.582.369.019 73.049.854.587 Carrying Amount
Saldo Saldo
1 Januari 2025/ 31 Desember 2025/
Balances Penambahan/ Pengurangan/ Balances
January 1, 2025 Addition Disposals December 31, 2025
Biaya Perolehan Acquisition Cost
Bangunan 122.601.154.551 - - 122.601.154.551 Building
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 41.888.727.804 6.130.057.728 - 48.018.785.532 Building
Jumlah Tercatat 80.712.426.747 74.582.369.019 Carrying Amount
14. ASET FILM 14. FILM ASSETS
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Film 392.081.240.897 385.796.545.508 Film
Mutasi aset film adalah sebagai berikut: Movement of film assets is as follows:
Saldo Saldo
1 Januari 2026/ 31 Maret 2026/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2026 Addition Disposals Reclassification March 31, 2026
Biaya Perolehan Acquisition Costs
Produksi langsung Direct production
Film 1.202.526.592.561 - - 63.078.493.009 1.265.605.085.570 Film
Film dalam penyelesaian 205.590.860.781 47.034.292.129 - (63.078.493.009) 189.546.659.901 Film in progress
Produksi tidak langsung - Indirect production -
Kerja sama operasi Joint operation
Film 11.559.147.236 - - - 11.559.147.236 Film
Total Biaya Perolehan 1.419.676.600.578 47.034.292.129 - - 1.466.710.892.707 Total Acquisition Costs
Akumulasi Amortisasi Accumulated Amortization
Produksi film langsung 1.026.539.586.320 40.523.596.107 - - 1.067.063.182.427 Direct film production
Produksi film tidak langsung 7.340.468.750 226.000.633 - - 7.566.469.383 Indirect film production
Total Akumulasi Amortisasi 1.033.880.055.070 40.749.596.740 - - 1.074.629.651.810 Total Accumulated Amortization
Jumlah Tercatat 385.796.545.508 392.081.240.897 Carrying Amount
51
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. ASET FILM (Lanjutan) 14. FILM ASSETS (Continued)
Saldo Saldo
1 Januari 2025/ 31 Desember 2025/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2025 Addition Disposals Reclassification December 31, 2025
Biaya Perolehan Acquisition Costs
Produksi langsung Direct production
Film 1.053.722.388.560 - - 148.804.204.001 1.202.526.592.561 Film
Film dalam penyelesaian 137.732.089.800 216.662.974.983 - (148.804.204.001) 205.590.860.781 Film in progress
Produksi tidak langsung - Indirect production -
Kerja sama operasi Joint operation
Film 11.559.147.236 - - - 11.559.147.236 Film
Total Biaya Perolehan 1.203.013.625.596 216.662.974.983 - - 1.419.676.600.578 Total Acquisition Costs
Akumulasi Amortisasi Accumulated Amortization
Produksi film langsung 847.270.141.444 179.269.444.877 - - 1.026.539.586.320 Direct film production
Produksi film tidak langsung 6.436.466.217 904.002.533 - - 7.340.468.750 Indirect film production
Total Akumulasi Amortisasi 853.706.607.661 180.173.447.409 - - 1.033.880.055.070 Total Accumulated Amortization
Jumlah Tercatat 349.307.017.935 385.796.545.508 Carrying Amount
Manajemen berpendapat bahwa nilai neto aset film Management believes that the net value of film assets
dapat direalisasi sepenuhnya, sehingga tidak can be fully realized, so no allowance for impairment in
diperlukan penyisihan penurunan nilai aset film pada value of film assets is required on March 31, 2026 and
tanggal 31 Maret 2026 and 31 Desember 2025. December 31 2025.
Amortisasi aset film untuk tahun yang berakhir Amortization of film assets for the years ended of
pada tanggal-tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 amounted to Rp
masing-masing sebesar Rp40.749.596.740 dan 40,749,596,740 and Rp180,173,447,409 were charged
Rp180.173.447.409 dibebankan ke beban pokok to cost of sales (Note 28).
penjualan (Catatan 28).
15. ASET TAK BERWUJUD 15. INTAGIBLE ASSET
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset tak berwujud dari Intangible assets from
kombinasi bisnis business combinations
PT MDTV Media Technologies Tbk 914.658.610.803 914.658.610.803 PT MDTV Media Technologies Tbk
PT Net Mediatama Televisi 41.728.938.844 41.728.938.844 PT Net Mediatama Televisi
PT Alam Bali Semesta Televisi 27.568.898.810 27.568.898.810 PT Alam Bali Semesta Televisi
PT Semenanjung Televisi Batam 11.851.442.451 11.851.442.451 PT Semenanjung Televisi Batam
PT Televisi Anak Surabaya 11.007.140.060 11.007.140.060 PT Televisi Anak Surabaya
PT Favorit Mitra Media Televisi 9.357.755.165 9.357.755.165 PT Favorit Mitra Media Televisi
PT Tiara Lestari Televisi 7.017.711.624 7.017.711.624 PT Tiara Lestari Televisi
PT Borneo Global Media 6.729.742.718 6.729.742.718 PT Borneo Global Media
PT Televisi Anak Medan 5.330.278.915 5.330.278.915 PT Televisi Anak Medan
52
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET TAK BERWUJUD (Lanjutan) 15. INTAGIBLE ASSET (Continued)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset tak berwujud dari Intangible assets from
kombinasi bisnis business combinations
PT Cakrawala Adyswara Media 5.271.228.759 5.271.228.759 PT Cakrawala Adyswara Media
PT Anugrah Media Televisi 5.206.563.113 5.206.563.113 PT Anugrah Media Televisi
PT Televisi Anak Bandung 4.703.292.836 4.703.292.836 PT Televisi Anak Bandung
PT Sentani Televisi 2.975.478.755 2.975.478.755 PT Sentani Televisi
PT Televisi Anak Garut 2.415.122.320 2.415.122.320 PT Televisi Anak Garut
PT Televisi Anak Madiun 2.050.938.207 2.050.938.207 PT Televisi Anak Madiun
PT Televisi Anak Kediri 1.900.217.833 1.900.217.833 PT Televisi Anak Kediri
PT Televisi Top Mimika Damai Abadi 1.817.397.410 1.817.397.410 PT Televisi Top Mimika Damai Abadi
PT Televisi Anak Kota Malang 1.781.407.037 1.781.407.037 PT Televisi Anak Kota Malang
PT Televisi Anak Jember 1.409.911.331 1.409.911.331 PT Televisi Anak Jember
PT Bahana Commercial 1.289.743.379 1.289.743.379 PT Bahana Commercial
PT White Tiger Studios - 255.355.998 PT White Tiger Studios
Subtotal 1.066.071.820.370 1.066.327.176.368 Subtotal
Situs web dan aplikasi telepon genggam 18.249.999.992 20.622.165.407 Website and mobile application
Total 1.084.321.820.362 1.086.949.341.775 Total
Situs Web dan aplikasi telepon genggam. Website and mobile application
1 Januari 2025/ Penambahan/ Pengurangan/ 11.559.147.236
January 1, 2025 Additions Deduction -
Biaya perolehan: Acquisition Costs:
Situs web dan aplikasi Website and mobile
telepon genggam 68.585.248.801 68.585.248.801 application
Akumulasi amortisasi: Accumulated amortization:
Situs web dan aplikasi Website and mobile
telepon genggam 47.963.083.395 2.372.165.415 - 50.335.248.810 application
Nilai buku neto 47.963.083.395 18.249.999.991 Net book value
1 Januari 2025/ Penambahan/ Pengurangan/ 31 Desember 2025/
January 1, 2025 Additions Deduction December 31, 2025
Biaya perolehan: Acquisition Costs:
Situs web dan aplikasi Website and mobile
telepon genggam 68.585.248.801 68.585.248.801 application
Akumulasi amortisasi: Accumulated amortization:
Situs web dan aplikasi Website and mobile
telepon genggam 38.292.817.575 9.670.265.820 - 47.963.083.395 application
Nilai buku neto 38.292.817.575 20.622.165.406 Net book value
53
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET TAK BERWUJUD (Lanjutan) 15. INTAGIBLE ASSET (Continued)
Beban amortisasi sepenuhnya dialokasikan di beban Amortization expense is fully allocated to general and
umum dan administrasi (Catatan 29). administrative expenses (Note 29).
Pada tanggal 31 Desember 2025, manajemen As at December 31, 2025, management believes that
berpendapat bahwa tidak ada kejadian atau perubahan there are no events or changes in circumstances which
keadaan yang mengindikasikan adanya penurunan nilai might indicate an impairment in the value of intangible
aset tak berwujud. assets.
16. ASSET LAIN-LAIN 16. OTHER ASSETS
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset lain-lain Other assets
Jaminan gas 53.182.800 53.182.800 Gas guarantee
Jaminan sewa 32.000.000 52.000.000 Rent guarantee
Jaminan pembelian 30.000.000 30.000.000 Purchase guarantee
Jaminan lainnya 4.100.000 4.100.000 Others guarantee
Lain-lain 25.981.481 25.981.481 Others
Total 145.264.281 165.264.281 Total
17. UTANG USAHA 17. ACCOUNTS PAYABLE
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak Ketiga Third Parties
PT Media Televisi Indonesia 4.211.243.489 3.665.069.782 PT Media Televisi Indonesia
ESPN Inc. 4.179.760.263 4.127.899.247 ESPN Inc.
PT Lativi Mediakarya 3.291.566.494 921.568.656 PT Lativi Mediakarya
PT Indika Siar Sarana 2.729.895.971 2.915.203.298 PT Indika Siar Sarana
PT Cakrawala Andalas Televisi 1.595.472.833 953.178.575 PT Cakrawala Andalas Televisi
CV Arcinema 1.268.235.248 - CV Arcinema
PT Nielsen Audience Measurement 1.234.624.742 1.122.555.576 PT Nielsen Audience Measurement
Kementerian Komunikasi dan Digital RI 1.073.900.600 - Kementerian Komunikasi dan Digital RI
PT Nusantara Sejahtera Raya Tbk 260.662.470 3.199.115.000 PT Nusantara Sejahtera Raya Tbk
PT Baraka Film Indonesia - 3.082.100.000 PT Baraka Film Indonesia
CV Kunci Studio - 1.424.346.939 CV Kunci Studio
PT Artujuh Kreasi Bersama - 1.162.030.612 PT Artujuh Kreasi Bersama
Lain-lain Others
(dibawah Rp1.000.000.000) 25.736.242.329 36.981.469.983 (below Rp1,000,000,000)
Total 45.581.604.439 59.554.537.668 Total
54
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG USAHA (Lanjutan) 17. ACCOUNTS PAYABLE (Continued)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak Berelasi Related Parties
PT MD Animasi Indonesia 4.883.889.770 - PT MD Animasi Indonesia
PT Animale Kuliner Indonesia 15.325.000 - PT Animale Kuliner Indonesia
Sub total 4.899.214.770 - Sub total
Total 50.480.819.209 59.554.537.668 Total
18. BEBAN MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pajak 22.721.349.024 22.670.882.578 Tax
Biaya penyiaran 5.040.334.833 4.751.091.400 Broadcasting fees
Biaya operasional 1.583.321.584 4.338.981.620 Operational costs
BPJS 403.298.873 165.702.714 BPJS
Bunga pinjaman bank 138.004.705 136.180.844 Bank loan interest
Utilitas 16.559.915 92.102.053 Utility
Lain-lain 195.243.063 25.860.021 Others
Total 30.098.111.997 32.180.801.230 Total
19. UANG MUKA PENJUALAN 19. SALES ADVANCE
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Image Future Investment (HK) Image Future Investment (HK)
Limited 28.140.408.000 27.790.992.000 Limited
PT Dwi Sapta Pratama 2.470.334.421 - PT Dwi Sapta Pratama
PT Dentsu Inter Admark Media PT Dentsu Inter Admark Media
Group Indonesia 621.345.935 - Group Indonesia
PT Dentsu Isopost Indonesia 694.750.045 - PT Dentsu Isopost Indonesia
PT Bank Mandiri (Persero) Tbk 238.464.000 417.312.000 PT Bank Mandiri (Persero) Tbk
PT Wira Pamungkas Pariwara 133.734.000 133.734.000 PT Wira Pamungkas Pariwara
PT Totalindo Sukses Komunikatama - 108.000.000 PT Totalindo Sukses Komunikatama
Lain-lain 424.241.640 113.495.592 Others
Total 32.723.278.041 28.563.533.592 Total
55
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK 20. BANK LOAN
Utang bank jangka pendek Short-term bank loan
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
PT Bank Rakyat Indonesia (Persero) Tbk 389.220.000.000 389.220.000.000 PT Bank Rakyat Indonesia (Persero) Tbk
Entitas Anak Subsidiaries
MDTV MDTV
MDTV Fasilitas kredit yang diperoleh berdasarkan MDTV The credit facility obtained based on Credit
Perjanjian Kredit No. B.61/SH-01/12/2024 tanggal 20 Agreement No. B.61/SH-01/12/2024 dated December
Desember 2024 telah jatuh tempo pada tanggal 20 20, 2024 has matured on December 20, 2025 and was
Desember 2025 dan selanjutnya diperbaharui dengan subsequently renewed with a new Credit Agreement
Perjanjian Kredit baru melalui Perjanjian Kredit No. through Credit Agreement No. B.32/SH-01/12/2025
B.32/SH01/12/2025 tanggal 18 Desember 2025. dated December 18, 2025. Based on this agreement,
Berdasarkan perjanjian tersebut, MDTV memperoleh MDTV obtained a fully cash collateral working capital
fasilitas kredit modal kerja fully cash collateral untuk credit facility for additional working capital from BRI with
tambahan modal kerja dari BRI dengan fasilitas kredit a maximum credit facility of Rp49,940,000,000 and a
maksimum sebesar Rp49.940.000.000 dan berjangka term of 12 (twelve) months from the credit maturity date
waktu 12 (dua belas) bulan sejak jatuh tempo kredit of December 20, 2025 to December 20, 2026.
tanggal 20 Desember 2025 sampai dengan 20
Desember 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp50.000.000.000 milik Perusahaan sekaligus sebagai Rp50,000,000,000 owned by the Company as well as
penjamin atas fasilitas kredit ini. the guarantor of this credit facility.
MMTV MMTV
Berdasarkan No. 24/SH-01/11/2025 Perjanjian Kredit Based on Credit Agreement No. 24/SH-01/ 11/2025
tanggal 12 November 2025, MMTV memperoleh dated November 12, 2025, MMTV obtained a fully cash
fasilitas kredit modal kerja fully cash collateral untuk collateral working capital credit facility for additional
tambahan modal kerja dari BRI dengan fasilitas kredit working capital from BRI with a maximum credit facility
maksimum sebesar Rp16.400.000.000 dan berjangka of Rp16,400,000,000 and a term of 12 (twelve) months
waktu 12 (dua belas) bulan sejak jatuh tempo kredit from the credit maturity date of November 12, 2025 to
tanggal 12 November 2025 sampai dengan 12 November 12, 2026.
November 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening giro BRI sebesar is in the form of BRI Giro account amounting to
Rp16.500.000.000 milik Perusahaan sekaligus sebagai Rp16,500,000,000 owned the Company as well as the
penjamin atas fasilitas kredit ini. guarantor of this credit facility.
56
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (Lanjutan) 20. BANK LOAN (Continued)
Berdasarkan No. 27/SH-01/12/2025 Perjanjian Kredit Based on Credit Agreement No. 27/SH-01/12/2025
tanggal 18 Desember 2025, MMTV memperoleh dated December 18, 2025, MMTV obtained a fully cash
fasilitas kredit modal kerja fully cash collateral untuk collateral working capital credit facility for additional
tambahan modal kerja dari BRI dengan fasilitas kredit working capital from BRI with a maximum credit facility
maksimum sebesar Rp74.250.000.000 dan berjangka of Rp74,250,000,000 and a term of 12 (twelve) months
waktu 12 (dua belas) bulan sejak jatuh tempo kredit from the credit maturity date of December 18, 2025 to
tanggal 18 Desember 2025 sampai dengan 18 December 18, 2026.
Desember 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening giro BRI sebesar is in the form of BRI Giro account amounting to
Rp75.000.000.000 milik Perusahaan sekaligus sebagai Rp75,000,000,000 owned the Company as well as the
penjamin atas fasilitas kredit ini. guarantor of this credit facility.
Berdasarkan No. 28/SH-01/12/2025 Perjanjian Kredit Based on Credit Agreement No. 28/SH-01/ 12/2025
tanggal 18 Desember 2025, MMTV memperoleh dated December 18, 2025, MMTV obtained a fully cash
fasilitas kredit modal kerja fully cash collateral untuk collateral working capital credit facility for additional
tambahan modal kerja dari BRI dengan fasilitas kredit working capital from BRI with a maximum credit facility
maksimum sebesar Rp74.250.000.000 dan berjangka of Rp74,250,000,000 and a term of 12 (twelve) months
waktu 12 (dua belas) bulan sejak jatuh tempo kredit from the credit maturity date of December 18, 2025 to
tanggal 18 Desember 2025 sampai dengan 18 December 18, 2026.
Desember 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening giro BRI sebesar is in the form of BRI Giro account amounting to
Rp75.000.000.000 milik Perusahaan sekaligus sebagai Rp75,000,000,000 owned by the Company as well as
penjamin atas fasilitas kredit ini. the guarantor of this credit facility.
Fasilitas kredit yang diperoleh berdasarkan Perjanjian The credit facility obtained based on Credit Agreement
Kredit No. B.64/SH-01/12/2024 tanggal 23 Desember No. B.64/SH-01/12/2024 dated December 23, 2024 has
2024 telah jatuh tempo pada tanggal 23 Desember matured on December 23, 2025 and was subsequently
2025 dan selanjutnya diperbaharui dengan Perjanjian renewed with a new Credit Agreement through Credit
Kredit baru melalui Perjanjian Kredit No. Agreement No. 33/SH-01/12/2025 dated December 18,
33/SH01/12/2025 tanggal 18 Desember 2025, MMTV 2025, MMTV obtained a fully cash collateral working
memperoleh fasilitas kredit modal kerja fully cash capital credit facility for additional working capital from
collateral untuk tambahan modal kerja dari BRI dengan BRI with a maximum credit facility of Rp94,500,000,000
fasilitas kredit maksimum sebesar Rp94.500.000.000 and a term of 12 (twelve) months from the credit
dan berjangka waktu 12 (dua belas) bulan sejak jatuh maturity date of December 23, 2025 to December 23,
tempo kredit tanggal 23 Desember 2025 sampai 2026.
dengan 23 Desember 2026.
57
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (Lanjutan) 20. BANK LOAN (Continued)
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp95.000.000.000 milik Perusahaan sekaligus sebagai Rp95,000,000,000 owned by the Company as well as
penjamin atas fasilitas kredit ini. the guarantor of this credit facility.
Fasilitas kredit yang diperoleh berdasarkan Perjanjian The credit facility obtained based on Credit Agreement
Kredit No. B.63/SH-01/12/2024 tanggal 24 Desember No. B.63/SH-01/12/2024 dated December 24, 2024 has
2024 telah jatuh tempo pada tanggal 24 Desember matured on December 24, 2025 and was subsequently
2025 dan selanjutnya diperbaharui dengan Perjanjian renewed with a new Credit Agreement through Credit
Kredit baru melalui Perjanjian Kredit No. Agreement No. 34/SH-01/12/2025 dated December 18,
34/SH01/12/2025 tanggal 18 Desember 2025, MMTV 2025, MMTV obtained a fully cash collateral working
memperoleh fasilitas kredit modal kerja fully cash capital credit facility for additional working capital from
collateral untuk tambahan modal kerja dari BRI dengan BRI with a maximum credit facility of Rp69,900,000,000
fasilitas kredit maksimum sebesar Rp69.900.000.000 and a term of 12 (twelve) months from the credit
dan berjangka waktu 12 (dua belas) bulan sejak jatuh maturity date of December 24, 2025 to December 24,
tempo kredit tanggal 24 Desember 2025 sampai 2026.
dengan 24 Desember 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp70.000.000.000 milik Perusahaan sekaligus sebagai Rp70,000,000,000 owned by the Company as well as
penjamin atas fasilitas kredit ini. the guarantor of this credit facility.
MMD MMD
Fasilitas kredit yang diperoleh berdasarkan Perjanjian The credit facility obtained based on Credit Agreement
Kredit No. B.62/SH-01/12/2024 tanggal 20 Desember No. B.62/SH-01/12/2024 dated December 20, 2024 has
2024 telah jatuh tempo pada tanggal 20 Desember matured on December 20, 2025 and was subsequently
2025 dan selanjutnya diperbaharui dengan Perjanjian renewed with a new Credit Agreement through Credit
Kredit baru melalui Perjanjian Kredit No. Agreement No. 31/SH-01/12/2025 dated December 18,
31/SH01/12/2025 tanggal 18 Desember 2025, MMD 2025, MMD obtained a fully cash collateral working
memperoleh fasilitas kredit modal kerja fully cash capital credit facility for additional working capital from
collateral untuk tambahan modal kerja dari BRI dengan BRI with a maximum credit facility of Rp9,980,000,000
fasilitas kredit maksimum sebesar Rp9.980.000.000 and a term of 12 (twelve) months from the credit
dan berjangka waktu 12 (dua belas) bulan sejak jatuh maturity date of December 20, 2025 to December 20,
tempo kredit tanggal 20 Desember 2025 sampai 2026.
dengan 20 Desember 2026.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp10.000.000.000 milik Perusahaan sekaligus sebagai Rp10,000,000,000 owned by the Company as well as
penjamin atas fasilitas kredit ini. the guarantor of this credit facility.
58
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG LAIN-LAIN 21. OTHERS PAYABLE
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Liabilitas Jangka Pendek Current Liabilities
Pihak ketiga Third parties
PT Buana prima Investindo 3.356.640.000 3.356.640.000 PT Buana prima Investindo
Talisman Insurance Broker - 375.656.361 Talisman Insurance Broker
Lain-lain 91.901.794 73.786.287 Others
Sub total 3.448.541.794 3.806.082.648 Sub total
Uang jaminan sewa Security rental deposit
PT Westcon Group 594.343.750 594.343.750 PT Westcon Group
PT MDA JPN Kuningan 493.160.000 493.160.000 PT MDA JPN Kuningan
PT MDA Ironplate Kuningan 490.160.000 490.160.000 PT MDA Ironplate Kuningan
PT Bank of India Indonesia Tbk 451.534.400 451.534.400 PT Bank of India Indonesia Tbk
PT Animale Kuliner Indonesia 434.370.800 434.370.800 PT Animale Kuliner Indonesia
PT MDA ABS Kuningan 426.033.200 426.033.200 PT MDA ABS Kuningan
PT Gila Makan Enak 400.880.400 400.880.400 PT Gila Makan Enak
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 230.767.200 230.767.200 (Persero) Tbk
PT Westcon Solutions 157.747.500 157.747.500 PT Westcon Solutions
PT Dentina Sanata Indonesia 191.038.950 191.038.950 PT Dentina Sanata Indonesia
PT Bank Mandiri (Persero) Tbk 178.848.000 178.848.000 PT Bank Mandiri (Persero) Tbk
PT Indomarco Prismatama 154.980.000 154.980.000 PT Indomarco Prismatama
PT MD Animasi Indonesia 103.871.250 103.871.250 PT MD Animasi Indonesia
Yayasan Inisiatif Dagang Hijau 95.025.300 95.025.300 Yayasan Inisiatif Dagang Hijau
PT Film Halal Indonesia 72.864.000 72.864.000 PT Film Halal Indonesia
PT Mox Digital Indonesia 60.708.000 60.708.000 PT Mox Digital Indonesia
Lain-lain (dibawah Rp50.000.000) 229.190.500 229.190.500 Others (below Rp50,000,000)
Sub total 4.765.523.250 4.765.523.250 Sub total
Distribusi lainnya 15.151.211.042 11.906.474.767 Others distribution
Total Liabilitas Jangka Pendek 23.365.276.087 20.478.080.666 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Pihak berelasi Related parties
Direksi dan Komisaris 992.889.813 992.889.813 Directors and Comminissioners
Total 24.358.165.900 21.470.970.479 Total
59
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG LAIN-LAIN (Lanjutan) 21. OTHERS PAYABLE (Continued)
Pada tanggal 23 dan 24 Oktober 2024, MMTV dan PT On October 23 and 24, 2024, MMTV and PT Televisi
Televisi Anak Kota Malang, menandatangani perjanjian Anak Kota Malang entered into a loan agreement with
pinjaman dengan PT Buana Prima Investindo, dengan PT Buana Prima Investindo, by pledging several land
menjaminkan beberapa tanah dan bangunan dengan and buildings with total cost amounting to
total nilai perolehan adalah sebesar Rp6.651.105.394 Rp6,651,105,394 with maturities on October 31, 2024.
yang jatuh tempo pada tanggal 31 Oktober 2024. This loan is non-interest bearing.
Pinjaman ini tidak dikenakan bunga.
Ketentuan pelunasan atas pinjaman ini melalui dua The terms of repayment of this loan are through two
metode, antara: methods, between:
• Pelunasan secara tunai yang jatuh tempo pada • Cash settlements with maturities on October 31,
tanggal 31 Oktober 2024; atau 2024; or
• Pelunasan melalui pengalihan hak atas seluruh • Settlement through transfer of rights to all land and
tanah dan bangunan yang telah dijaminkan. buildings that have been pledged.
Entitas anak telah memilih opsi pelunasan melalui The Subsidiaries have chosen settlement throught
pengalihan hak atas seluruh tanah dan bangunan yang transfer or rights to all land and buildings that have
telah dijaminkan. been pledged.
22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja karyawan pada tanggal The employee benefits liability as of December 31,
31 Desember 2025 dihitung oleh aktuaris independen 2025 is calculated by an independent actuary KKA
KKA Tubagus Syafrial & Amran Nangasan 25 Februari Tubagus Syafrial & Amran Nangasan February 25,
2025 dengan menggunakan metode “Projected Unit 2025 using the “Projected Unit Credit” method with the
Credit” dengan mempertimbangkan beberapa asumsi following assumptions:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tingkat mortalitas TMI IV TMI IV Mortality rate
Tingkat diskonto 7,09% - 7,25% 7,09% - 7,25% Discount rate
Tingkat kenaikan gaji 5% - 7% 5% - 7% Salary increase rate
Umur pensiun normal 55 tahun/years 55 tahun/years Retirement age
60
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (Lanjutan) 22. EMPLOYEE BENEFITS LIABILITY (Continued)
Mutasi liabilitas imbalan kerja adalah sebagai berikut: Movements of employee benefits liability were as
follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal tahun 22.261.626.319 30.668.899.331 Beginning balance
Beban tahun berjalan 1.231.503.441 6.024.096.139 Expense for the year
Realisasi pembayaran manfaat - (14.502.355.970) Realization benefits payment
Penghasilan komprehensif lain 14.197.364 70.986.819 Other comprehensive income
Saldo Akhir Tahun 23.507.327.123 22.261.626.319 Ending Balance
Jumlah yang diakui dalam laba rugi sehubungan Amounts recognized in profit or loss in respect to this
dengan liabilitas imbalan kerja adalah sebagai berikut: employee benefits liability were as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Beban jasa kini 746.177.899 3.730.889.493 Current service cost
Biaya bunga 485.325.542 2.185.550.455 Net interest expense
Biaya jasa lalu dan (keuntungan)/ Past service cost and (gain)/
kerugian atas penyelesaian - 107.656.192 losses on settlement
Total 1.231.503.441 6.024.096.140 Total
Pengukuran kembali liabilitas imbalan kerja yang diakui Remeasurements of employee benefit liability
dalam penghasilan komprehensif lain adalah sebagai recognized in other comprehensive income are as
berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Kerugian (keuntungan) aktuarial Actuarial losses (gains)
yang timbul dari: a rising from:
Perubahan asumsi keuangan (58.384.627) (291.923.135) Change in financial assumption
Penyesuaian pengalaman 72.581.991 362.909.954 Experience adjusments
Total 14.197.364 70.986.819 Total
61
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (Lanjutan) 22. EMPLOYEE BENEFITS LIABILITY (Continued)
Analisa sensitivitas kuantitatif kewajiban imbalan pasti The quantitative sensitivity analyses of the defined
terhadap perubahan asumsi utama adalah sebagai benefit obligation to the changes in the assumptions
berikut: were as follows:
31 Desember 2025 / December 31, 2025
Tingkat Kenaikan Gaji/
Discount rate Salary increase rate
Pengaruh Pengaruh
Nilai Kini atas Nilai Kini atas
Kewajiban Imbalan Kewajiban Imbalan
Pasca Kerja/ Pasca Kerja/
Influence of the Influence of the
present value of present value of
Persentase/ post-employment Persentase/ post-employment
Percentage benefit obligations Percentage benefit obligations
Kenaikan 1% (4.146.368.939) 1% 5.155.269.894 Increase
Penurunan 1% 5.163.223.461 1% (4.144.160.902) Decrease
23. MODAL SAHAM 23. SHARE CAPITAL
Susunan pemegang saham Perusahaan adalah The composition of the Company's shareholders was as
sebagai berikut: follows:
31 Maret 2026 / March 31, 2026
Total Saham Ditempatkan Persentase
Disetor Penuh/ Kepemilikan/
Number of Shares Percentage of Total/
Pemegang Saham Issued and Fully Paid Ownership Amount Shareholders
PT MD Global Investment 4.803.164.585 44,12% 480.316.458.500 PT MD Global Investment
Manoj Dhamoo Punjabi - Manoj Dhamoo Punjabi -
Direktur Utama 1.379.704.058 12,67% 137.970.405.800 President Director
PT Samuel Sekuritas Indonesia 1.228.711.500 11,29% 122.871.150.000 PT Samuel Sekuritas Indonesia
Morgan Stanley and Co Intl 1.136.851.700 10,44% 113.685.170.000 Morgan Stanley and Co Intl
Shania Manoj Punjabi - Shania Manoj Punjabi -
Komisaris Utama 18.955.400 0,17% 1.895.540.000 President Commissioner
Sanjeva Advani - Komisaris 3.100.079 0,03% 310.007.900 Sanjeva Advani - Commissioner
Masyarakat (di bawah 5,00%) 2.317.079.436 21,28% 231.707.943.600 Public (below 5.00%)
Total 10.887.566.758 100,00% 1.088.756.675.800 Total
62
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM (Lanjutan) 23. SHARE CAPITAL (Continued)
31 Desember 2025 / December 31, 2025
Total Saham Ditempatkan Persentase
Disetor Penuh/ Kepemilikan/
Number of Shares Percentage of Total/
Pemegang Saham Issued and Fully Paid Ownership Amount Shareholders
PT MD Global Investment 4.803.164.585 44,12% 480.316.458.500 PT MD Global Investment
Manoj Dhamoo Punjabi - Manoj Dhamoo Punjabi -
Direktur Utama 1.379.704.058 12,67% 137.970.405.800 President Director
Morgan Stanley and Co Intl 1.139.283.000 10,46% 113.928.300.000 Morgan Stanley and Co Intl
Shania Manoj Punjabi - Shania Manoj Punjabi -
Komisaris Utama 18.955.400 0,17% 1.895.540.000 President Commissioner
Sanjeva Advani - Komisaris 3.100.079 0,03% 310.007.900 Sanjeva Advani - Commissioner
Masyarakat (di bawah 5,00%) 3.543.359.636 32,55% 354.335.963.600 Public (below 5.00%)
Total 10.887.566.758 100,00% 1.088.756.675.800 Total
Tambahan modal disetor adalah sebagai berikut: Additional paid-up capital was as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 2.046.685.919.617 1.359.045.514.857 Beginning balance
Agio saham - 692.845.157.200 Share premium
Biaya emisi saham - (5.204.752.440) Share issuance costs
2.046.685.919.617 2.046.685.919.617
24. SALDO LABA 24. RETAINED EARNINGS
Saldo laba Perusahaan adalah sebagai berikut: The Company's profit balance is as follows:
Dicadangkan/ Belum dicadangkan/
Appropriated Unappropriated Total
Saldo pada tanggal Balance as at
31 Desember 2024 22.100.000.000 206.671.481.461 228.771.481.461 December 31, 2024
Laba neto tahun berjalan yang Net profit for the year
dapat diatribusikan kepada attributable to owners
pemilik entitas induk - (257.020.514.084) (257.020.514.084) of the parent entity
Saldo pada tanggal Balance as at
31 Desember 2025 22.100.000.000 (50.349.032.623) (28.249.032.623) December 31, 2025
Laba neto tahun berjalan yang Net profit for the year
dapat diatribusikan kepada attributable to owners
pemilik entitas induk - 12.653.365.934 12.653.365.934 of the parent entity
Saldo pada tanggal Balance as at
31 Desember 2025 22.100.000.000 (37.695.666.689) (15.595.666.689) December 31, 2025
63
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NONPENGENDALI 25. NON-CONTROLLING INTEREST
Mutasi non pengendali adalah sebagai berikut: Movements of non-controlling interest are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 80.456.908.636 138.536.553.603 Opening balance
Bagian laba (rugi) tahun berjalan (3.685.400.090) (58.087.672.510) Profit (loss) for the current year
Bagian penghasilan komprehensif Other comprehensive
lain tahun berjalan 736.455 8.027.543 income current year
Saldo akhir 76.772.245.001 80.456.908.636 Ending balance
26. LABA PER SAHAM 26. EARNINGS PER SHARE
31 Maret / March,31
2026 2025
Laba neto yang dapat
diatribusikan kepada pemilik Net income attributable to
entitas induk 12.653.365.934 (9.052.929.022) the owners of the parent
Rata-rata tertimbang saham yang Weight average number of shares
beredar 10.887.566.758 9.897.787.962 outstanding
Laba Neto per Saham Dasar 1,16 (0,91) Basic Earning per Share
27. PENDAPATAN 27. REVENUE
Akun ini terdiri dari: This account consists of:
31 Maret / March, 31
2026 2025
Pendapatan film Film revenue
Layar Lebar 70.055.879.056 21.258.043.971 Cinema
Digital 45.845.672.316 57.252.629.529 Digital
Statiun televisi 1.794.117.646 1.779.411.765 Television station
Lain-lain 88.608.675 2.285.064.252 Others
Jumlah pendapatan film 117.784.277.693 82.575.149.517 Total film revenue
Penyiaran televisi Television broadcasting
Pendapatan iklan 23.206.564.565 31.101.135.409 Advertising revenue
Pendapatan lainnya 3.158.900.811 1.591.481.675 Other revenue
Jumlah pendapatan penyiaran televisi 26.365.465.376 32.692.617.084 Total television broadcast revenue
Persewaan Rental
Sewa bangunan 6.355.938.594 7.180.829.349 Building rental
Studio dan sound mixing 135.000.000 - Studio and sound mixing
Sewa alat shooting 24.612.613 15.175.000 Shooting equipment rental
Jumlah pendapatan persewaan 6.515.551.207 7.196.004.349 Total rental revenue
Total pendapatan 150.665.294.276 122.463.770.950 Total revenue
64
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENDAPATAN (Lanjutan) 27. REVENUE (Continued)
Penjualan kepada pihak pelanggan yang melebihi 10% Sales to customers that exceed 10% of total sales, as
dari total penjualan, sebagai berikut : follows :
31 Maret / March, 31
2026 2025
Pelanggan Customers
Netflix, Inc 36.175.112.800 23.042.678.750 Netflix, Inc
PT Nusantara Sejahtera Raya Tbk 33.754.188.348 8.886.890.481 PT Nusantara Sejahtera Raya Tbk
PT Graha Layar Prima Tbk 10.094.334.645 3.734.991.007 PT Graha Layar Prima Tbk
Amazon.Com service Llc 7.348.351.516 27.050.959.605 Amazon.Com service Llc
28. BEBAN POKOK PENDAPATAN 28. COST OF REVENUE
Akun ini terdiri dari: This account consists of:
31 Maret / March, 31
2026 2025
Perusahaan The Company
Amortisasi aset film 40.749.596.740 31.526.538.378 Amortization of film assets
Beban penyiaran 22.319.515.611 30.380.763.477 Broadcast expenses
Beban operasional gedung 3.562.012.482 3.370.559.509 Building operating expenses
Beban produksi 1.673.087.750 - Production expense
Beban sewa alat 358.553.856 228.527.591 Equipment rental expense
Lainnya 281.033.643 731.201.052 Others
Total 68.943.800.082 66.237.590.007 Total
29. BEBAN USAHA 29. OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
31 Maret / March, 31
2026 2025
Penjualan Selling
Promosi 12.529.860.328 22.920.232.553 Promotion
Umum dan Administrasi General and Administrative
Gaji dan tunjangan 24.212.097.104 24.294.483.786 Salary and benefits
Penyusutan aset tetap 6.964.355.225 7.360.871.914 Depreciation of fixed assets
Pajak 2.774.351.850 2.394.471.906 Tax
Amortisasi aset tak berwujud 2.372.165.415 2.417.566.454 Amortization of intangible assets
Jasa manajemen 1.995.752.304 1.837.168.603 Management Services
Jasa profesional 1.905.097.074 1.337.974.753 Professional Services
Penyusutan properti investasi 1.532.514.432 1.532.514.432 Depreciation of investment property
Perjalanan dinas 1.498.143.779 1.364.453.047 Official trips
Asuransi 1.351.237.503 1.222.906.789 Insurance
65
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. BEBAN USAHA (Lanjutan) 29. OPERATING EXPENSES (Continued)
31 Maret / March, 31
2026 2025
BPJS Ketenagakerjaan 1.079.660.528 1.146.335.261 BPJS Employment
Jamuan 1.055.899.992 2.302.519.588 Entertainment
Imbalan kerja 1.231.503.441 4.274.390.373 Employee Benefit
Perbaikan dan pemeliharaan 776.123.246 721.861.117 Repair and maintenance
Keperluan kantor 645.580.596 1.699.712.304 Office supplies
Listrik dan air 486.104.334 448.457.189 Electricity and water
Beban pajak final 449.898.291 471.037.629 Final tax expenses
Telepon, internet dan komputer 387.084.051 530.562.584 Telephone, internet and computer
Pengangkutan 352.677.316 321.138.043 Expedition
Iuran keanggotaan 223.182.421 393.869.476 Membership fees
Asuransi kesehatan 221.366.570 148.522.236 Health insurance
Sewa 164.264.511 3.856.114.828 Rent
Legal 159.599.926 606.867.107 Legal
Transportasi 60.856.870 152.675.804 Transportation
Sensor film 52.164.600 47.619.500 Sensor film
Sumbangan dan hadiah 32.822.000 90.171.600 Donations and gifts
Peralatan dan perlengkapan kantor 859.750 32.834.737 Office equipment and supplies
Lain-lain 95.024.403 101.016.108 Others
Sub total 52.080.387.531 61.108.117.167 Sub total
Total 64.610.247.859 84.028.349.720 Total
30. PENGHASILAN (BEBAN) LAIN-LAIN 30. OTHER INCOME (EXPENSES)
Akun ini terdiri dari: This account consists of:
31 Maret / March, 31
2026 2025
Penghasilan Lain-lain Others Income
Penghasilan bunga bank 2.428.784.566 3.311.787.282 Bank interest income
Selisih kurs 45.412.842 928.858.448 Foreign exchange
Keuntungan penjualan aset tetap 12.864.640 - Gain on sale of fixed assets
Pemulihan cadangan penurunan - 78.361.239 Recovery of allowance for impairment
Lain-lain 15.691.333 10.977.141.945 Others
Sub total 2.502.753.381 15.296.148.914 Sub total
66
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. PENGHASILAN (BEBAN) LAIN-LAIN (Lanjutan) 30. OTHER INCOME (EXPENSES) (Continued)
31 Maret / March, 31
2026 2025
Beban Lain-lain Others Expenses
Beban keuangan (1.187.094.786) (18.606.552.039) Financial expenses
Administrasi bank (58.213.900) (116.183.239) Bank administration
Rugi penjualan aset tetap - (5.457.545.031) Loss on disposal of fixed assets
Cadangan penurunan Allowance for Impairment of
nilai piutang usaha (Catatan 5) (211.116.295) (90.191.621) account receivables (Note 5)
Lain-lain (286.170.253) (461.840.030) Others
Sub total (1.742.595.234) (24.732.311.960) Sub total
Neto 760.158.147 (9.436.163.046) Net
31. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 31. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI RELATIONSHOP WITH RELATED PARTIES
a. Sifat dari hubungan dengan pihak-pihak berelasi a. Nature of relationship with related parties were as
sebagai: follows:
Sifat Hubungan / Transaksi /
Entitas / Entity Nature of Relationship Transaction
PT Mox Digital Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA Ironplate Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA JPN Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Animale Kuliner Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA ABS Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MD Animasi Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Fourmix Jakarta Film Studio Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Visi Kreasi Studio Entitas sepengendali/ Piutang/
Entities under common control Receivable
67
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 31. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI (Lanjutan) RELATIONSHOP WITH RELATED PARTIES
(Continued)
Entitas sepengendali merupakan entitas yang Entities under common control are entities that have
memiliki pemegang saham dan/atau anggota direksi shareholders and/or members of the board of
dan dewan komisaris yang sama dengan directors and board of commissioners that are the
Perusahaan atau Entitas Anak. same as the Company or Subsidiaries.
Entitas asosiasi adalah entitas yang mana Grup An associate is an entity, over which the Group has
memiliki pengaruh signifikan dan bukan merupakan significant influence but is neither a subsidiary nor
entitas anak maupun bagian partisipasi dalam an interest in a joint venture.
ventura bersama.
b. Saldo-saldo akun dengan pihak berelasi dan b. Account balances with related parties and the
persentase terhadap total aset dan liabilitas adalah percentage of total assets and liabilities are as
sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Piutang Usaha Accounts Receivable
PT Mox Digital Indonesia 15.556.008.641 15.556.008.641 PT Mox Digital Indonesia
PT MDA JPN Kuningan (Wabisabi) 2.704.686.098 2.628.495.452 PT MDA JPN Kuningan (Wabisabi)
PT Animale Kuliner Indonesia 1.923.723.031 1.094.777.682 PT Animale Kuliner Indonesia
PT MDA Ironplate Kuningan 1.639.023.478 1.484.558.800 PT MDA Ironplate Kuningan
PT Fourmix Jakarta Film Studio 384.157.458 - PT Fourmix Jakarta Film Studio
PT MD Animasi Indonesia 267.309.005 1.718.972.857 PT MD Animasi Indonesia
PT Visi Kreasi Studio 74.498.760 - PT Visi Kreasi Studio
PT MDA ABS Kuningan 53.840.759 - PT MDA ABS Kuningan
Sub total 22.603.247.230 22.482.813.432 Sub total
Cadangan penurunan nilai (17.386.992.591) (16.909.315.611) Allowance for impairment
Neto 5.216.254.639 5.573.497.821 Net
Persentase terhadap total aset 0,14% 0,15% Percentage of total assets
Utang pihak berelasi Due to related parties
Direksi dan Komisaris 992.889.813 992.889.813 Direksi dan Komisaris
Direksi dan Komisaris 5.876.779.583 992.889.813 Direksi dan Komisaris
Persentase terhadap
total liabilitas 1,04% 0,18% Percentage of total liabilities
Manajemen Grup berkeyakinan bahwa jumlah The Group's management believes that the amount
penyisihan atas kerugian penurunan nilai piutang of the allowance for impairment losses on trade
usaha cukup untuk menutup kemungkinan receivables is adequate to cover possible losses on
kerugian dari tidak tertagihnya piutang. uncollectible accounts.
68
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 31. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI (Lanjutan) RELATIONSHOP WITH RELATED PARTIES
(Continued)
Utang pihak berelasi merupakan pinjaman yang Due to related parties consist of loan obtained with
diperoleh tanpa dikenakan bunga dan diberikan no interest bearing and collateral
tanpa jaminan.
Total remunerasi dan imbalan lainnya yang Total remuneration and other benefits given to the
diberikan kepada Dewan Komisaris dan Direksi Boards of Commissioner and Director (key
(manajemen kunci) untuk tahun yang berakhir pada management) for the years ended March 31, 2026
tanggal 31 Maret 2026 dan 31 Desember 2025 and December 31, 2025 are Rp2,674,445,486 and
adalah Rp2.674.445.486 dan Rp11.480.860.936. Rp11,480,860,936 respectively.
32. INFORMASI SEGMEN 32. SEGMENT INFORMATION
Informasi segmen di bawah ini dilaporkan berdasarkan The segment information below is reported based on
informasi yang digunakan oleh manajemen untuk information used by management to evaluate the
mengevaluasi kinerja setiap segmen usaha dan di performance of each business segment and in
dalam mengalokasikan sumber daya. Tidak terdapat allocating resources. There is no geographical segment
segmen geografis karena seluruh kegiatan bisnis Grup because all of the Group's business activities are in
berada di Indonesia. Seluruh transaksi antar segmen Indonesia. All transactions between segments have
telah dieliminasi. Informasi konsolidasian menurut been eliminated. Consolidated information according to
segmen usaha sebagai segmen primer adalah sebagai business segments as primary segments are as follows:
berikut:
31 Maret 2026 / March 31, 2026
Film/ Sewa/ Penyiaran/ Eliminasi/ Konsolidasi/
Film Rent Broadcasting Elimination Consolidation
Penjualan 117.784.277.693 6.515.551.207 26.365.465.376 - 150.665.294.276 Sales
Beban pokok penjualan (42.703.718.133) (3.920.566.338) (22.319.515.611) - (68.943.800.082) Cost of sales
Laba (rugi) kotor 75.080.559.560 2.594.984.869 4.045.949.765 - 81.721.494.194 Gross profit (loss)
Beban usaha (35.844.175.470) (2.749.421.298) (26.016.651.091) - (64.610.247.859) Operating expense
Laba (rugi) usaha 39.236.384.090 (154.436.429) (21.970.701.326) - 17.111.246.335 Operating profit (loss)
Penghasilan lain-lain 2.092.234.186 222.039.294 188.479.901 - 2.502.753.381 Other income
Beban lain-lain (218.570.475) (1.712.121) (1.522.312.637) - (1.742.595.234) Other expenses
Laba (rugi) sebelum manfaat (beban) Profit (loss) before income tax
pajak penghasilan 17.871.404.482 benefit (expense)
Manfaat (beban) pajak penghasilan (8.903.438.638) Income tax benefit (expense)
Laba bersih 8.967.965.844 Net income
Komprehensif lain 11.073.944 Other comprehensive
Total Penghasilan Komprehensif 8.979.039.788 Total Comprehensive Income
INFORMASI LAINNYA OTHER INFORMATION
Penyusutan aset tetap dan Depreciation of fixed assets
properti investasi (1.835.639.059) (3.150.672.967) (3.510.557.631) - (8.496.869.657) and investment properties
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Aset segmen 2.611.136.814.765 307.023.144.020 841.730.478.448 - 3.759.890.437.233 Segment assets
Liabilitas segmen 86.148.592.771 1.863.230.425 478.744.854.604 - 566.756.677.799 Segment liabilities
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. INFORMASI SEGMEN (Lanjutan) 32. SEGMENT INFORMATION (Continued)
31 Desember 2025 / December 31, 2025
Film/ Sewa/ Penyiaran/ Eliminasi/ Konsolidasi/
Film Rent Broadcasting Elimination Consolidation
Penjualan 384.772.930.778 28.694.988.466 82.940.382.844 - 496.408.302.088 Sales
Beban pokok penjualan (206.410.589.073) (28.452.825.311) (117.482.947.970) - (352.346.362.355) Cost of sales
Laba (rugi) kotor 178.362.341.705 242.163.155 (34.542.565.126) - 144.061.939.733 Gross profit (loss)
Beban usaha (184.253.456.595) (10.784.566.279) (112.977.853.374) - (308.015.876.248) Operating expense
Laba (rugi) usaha (5.891.114.890) (10.542.403.124) (147.520.418.500) - (163.953.936.515) Operating profit (loss)
Penghasilan lain-lain 23.712.692.467 831.057.184 6.419.789.648 - 30.963.539.299 Other income
Beban lain-lain (133.454.675.593) (50.624.554) (55.677.418.348) - (189.182.718.495) Other expenses
Laba (rugi) sebelum manfaat (beban) Profit (loss) before income tax
pajak penghasilan (322.173.115.711) benefit (expense)
Manfaat (beban) pajak penghasilan 7.064.929.117 Income tax benefit (expense)
Laba bersih (315.108.186.594) Net income
Komprehensif lain 86.603.919 Other comprehensive
Total Penghasilan Komprehensif (315.021.582.675) Total Comprehensive Income
INFORMASI LAINNYA OTHER INFORMATION
Penyusutan aset tetap dan Depreciation of fixed assets
properti investasi (7.268.049.605) (12.183.844.339) (17.668.457.007) - (37.120.350.951) and investment properties
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Aset segmen 2.584.532.103.391 307.807.642.915 853.797.834.303 - 3.746.137.580.608 Segment assets
Liabilitas segmen 91.823.613.063 1.207.485.949 468.951.761.950 - 561.982.860.962 Segment liabilities
33. INSTRUMEN KEUANGAN 33. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan jumlah tercatat dari instrumen The following table presents the carrying amounts of
keuangan yang dicatat pada laporan posisi keuangan financial instruments recorded in the consolidated
konsolidasian dan taksiran nilai wajar: statement of financial position and the estimated fair
value:
31 Maret 2026 / March 31, 2026
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas di bank dan setara kas 228.893.565.635 228.893.565.635 Cash in bank and cash equivalents
Piutang usaha 43.785.663.315 43.785.663.315 Accounts receivable
Piutang lain-lain - lancar 400.374.954 400.374.954 Others receivable - current
Total Aset Keuangan 273.079.603.904 273.079.603.904 Total Financial Assets
Kewajiban Keuangan Financial Liabilities
Utang usaha 59.554.537.668 59.554.537.668 Accounts payable
Beban yang masih harus dibayar 32.180.801.230 32.180.801.230 Accrued expense
Utang lain-lain - lancar 20.478.080.666 20.478.080.666 Other payables - current
Utang bank jangka pendek 389.220.000.000 389.220.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 992.889.813 Other payables - non current
Total Kewajiban Keuangan 502.426.309.376 502.426.309.376 Total Financial Liabilities
70
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. INSTRUMEN KEUANGAN (Lanjutan) 33. FINANCIAL INSTRUMENTS (Continued)
31 Desember 2025 / December 31, 2025
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas di bank dan setara kas 228.893.565.635 228.893.565.635 Cash in bank and cash equivalents
Piutang usaha 43.785.663.315 43.785.663.315 Accounts receivable
Piutang lain-lain - lancar 400.374.954 400.374.954 Others receivable - current
Total Aset Keuangan 273.079.603.904 273.079.603.904 Total Financial Assets
Kewajiban Keuangan Financial Liabilities
Utang usaha 59.554.537.668 59.554.537.668 Accounts payable
Beban yang masih harus dibayar 32.180.801.230 32.180.801.230 Accrued expense
Utang lain-lain - lancar 20.478.080.666 20.478.080.666 Other payables - current
Utang bank jangka pendek 389.220.000.000 389.220.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 992.889.813 Other payables - non current
Total Kewajiban Keuangan 502.426.309.376 502.426.309.376 Total Financial Liabilities
34. MANAJEMEN RISIKO KEUANGAN 34. FINANCIAL RISK MANAGEMENT
Risiko keuangan yang paling signifikan terhadap Grup The most significant financial risks to the Group are
dijelaskan di bawah ini. explained below.
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko dimana salah satu pihak Credit risk is the risk that one party to a financial
atas instrumen keuangan akan gagal memenuhi instrument will fail to discharge its obligation and will
kewajibannya dan menyebabkan pihak lain result in a financial loss to the other party. The
mengalami kerugian keuangan. Risiko kredit yang Group is exposed to credit risk from its operating
dihadapi Grup berasal dari kegiatan operasi activities (primarily for trade receivables from third
(terutama dari piutang usaha kepada pihak ketiga) parties) and from its financing activities, including
dan dari kegiatan pendanaan, termasuk rekening cash in banks and time deposits.
bank dan deposit berjangka.
Eksposur risiko kredit Grup terutama adalah dalam The Group’s exposure to credit risk arises primarily
mengelola piutang usaha. Grup melakukan from managing its trade receivables. The Group
pengawasan kolektibilitas piutang sehingga dapat monitors its receivables so that these are collected
diterima penagihannya secara tepat waktu dan juga in a timely manner and conducts reviews of
melakukan penelaahan atas masing-masing piutang individual customer accounts on a regular basis to
pelanggan secara berkala untuk menilai potensi assess the potential for collectability and establish
timbulnya kegagalan penagihan dan membentuk reserves based on the results of the review.
pencadangan berdasarkan hasil penelaahan
tersebut.
71
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
Eksposur Grup terhadap risiko kredit timbul dari The Group’s exposure to credit risk arises from the
kelalaian pihak lain, dengan eksposur maksimum default of other parties, with maximum exposure
sebesar jumlah tercatat aset keuangan Grup, equal the carrying amounts of its financial assets, as
sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Kas dan setara kas 228.893.565.635 228.893.565.635 Cash and cash equivalents
Piutang usaha 43.785.663.315 43.785.663.315 Account receivables
Piutang lain-lain 400.374.954 400.374.954 Other receivables
Total 273.079.603.904 273.079.603.904 Total
Tidak ada risiko kredit yang signifikan dalam Grup. There is no significant credit risk in the Group.
b. Risiko Likuiditas b. Liquidity Risk
Risiko likuiditas didefinisikan sebagai risiko saat The Group's liquidity needs have historically arisen
posisi arus kas Grup menunjukkan bahwa from the need to finance investments and capital
penerimaan jangka pendek tidak cukup menutupi expenditures related to business expansion
pengeluaran jangka pendek. programs. The group needs substantial working
capital to build new projects and to fund operations.
Kebutuhan likuiditas Grup secara historis timbul dari The Group’s liquidity requirements have historically
kebutuhan untuk membiayai investasi dan arisen from the need to finance investments and
pengeluaran barang modal terkait dengan program capital expenditures related to the expansion of the
perluasan usaha. Grup membutuhkan modal kerja business. The Group’s business requires substantial
yang substansial untuk membangun proyek-proyek capital to construct new projects and to fund
baru dan untuk mendanai operasional. operations.
Dalam mengelola risiko likuiditas, Grup memantau In managing liquidity risk, the Group monitors and
dan menjaga tingkat kas yang dianggap memadai maintains a level of cash deemed adequate to
untuk membiayai operasional Grup dan untuk finance the Group’s operations and to mitigate the
mengatasi dampak dari fluktuasi arus kas. Grup effects of fluctuations in cash flows. The Group also
juga secara rutin mengevaluasi proyeksi arus kas regularly evaluates the projected and actual cash
dan arus kas aktual, dan terus menelaah kondisi flows, and continuously assesses conditions in the
pasar keuangan untuk memelihara fleksibilitas financial markets to maintain flexibility in funding by
pendanaan dengan cara menjaga ketersediaan keeping committed credit facilities available.
komitmen fasilitas kredit.
72
Page 77
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
serta untuk periode tiga bulan yang berakhir pada and for the three-month periods ended
tanggal-tanggal 31 Maret 2026 dan 2025 on March 31, 2026 and 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
Tabel berikut ini menunjukkan analisis jatuh tempo The following table shows the maturity analysis of
liabilitas keuangan Grup: the Group's financial liabilities:
31 Maret 2026 / March 31, 2026
Periode Jatuh Tempo / Maturity Period
Nilai Tercatat/ Sampai 1 tahun/ > 1 - 2 tahun/ > 2 - 3 tahun/ > 3 - 5 tahun/ Lebih dari 5 tahun/
Carrying Value Up to 1 year > 1 - 2 years > 2 - 3 years > 3 - 5 years More than 5 years
Liabilitas Keuangan Financial Liabilities
Utang usaha 59.554.537.668 59.554.537.668 - - - - Account payables
Beban yang masih harus
dibayar 32.180.801.230 32.180.801.230 - - - - Accrued expenses
Utang lain-lain - lancar 20.478.080.666 20.478.080.666 - - - - Other payables - current
Utang bank jangka pendek 389.220.000.000 389.220.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 - 992.889.813 - - - Other payables - non current
Total Liabilitas Keuangan 502.426.309.376 501.433.419.563 992.889.813 - - - Total Financial Liabilities
31 Desember 2025 / December 31, 2025
Periode Jatuh Tempo / Maturity Period
Nilai Tercatat/ Sampai 1 tahun/ > 1 - 2 tahun/ > 2 - 3 tahun/ > 3 - 5 tahun/ Lebih dari 5 tahun/
Carrying Value Up to 1 year > 1 - 2 years > 2 - 3 years > 3 - 5 years More than 5 years
Liabilitas Keuangan Financial Liabilities
Utang usaha 59.554.537.668 59.554.537.668 - - - - Account payables
Beban yang masih harus
dibayar 32.180.801.230 32.180.801.230 - - - - Accrued expenses
Utang lain-lain - lancar 20.478.080.666 20.478.080.666 - - - - Other payables - current
Utang bank jangka pendek 389.220.000.000 389.220.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 - 992.889.813 - - - Other payables - non current
Total Liabilitas Keuangan 502.426.309.376 501.433.419.563 992.889.813 - - - Total Financial Liabilities
Tidak ada risiko likuiditas yang signifikan dalam There is no significant liquidity risk in the Group.
Grup.
35. PERISTIWA DAN PERJANJIAN PENTING 35. SIGNIFICANT EVENTS AND AGREEMENTS
Film Danur: The Last Chapter yang dirilis oleh The film Danur: The Last Chapter, which was released
Perseroan pada 18 Maret 2026 telah memberikan by the Company on March 18, 2026, has made a
kontribusi signifikan terhadap pendapatan segmen film significant contribution to the revenue of the cinema film
layar lebar pada kuartal I tahun 2026. Hingga 31 Maret segment in the first quarter of 2026. As of March 31,
2026, film ini telah menarik lebih dari 2,4 juta penonton, 2026, the film has attracted more than 2.4 million
mencerminkan tingginya antusiasme pasar. Lebih viewers, reflecting the high enthusiasm of the market.
lanjut, sampai dengan tanggal laporan ini disusun, Furthermore, as of the date this report was compiled,
Danur: The Last Chapter tercatat sebagai film nasional Danur: The Last Chapter is recorded as the highest-
terlaris tahun 2026 sementara, dengan jumlah grossing national film in 2026, with a total audience of
penonton yang telah mencapai lebih dari 3,6 juta, more than 3.6 million, as well as strengthening the
sekaligus memperkuat posisi Perseroan dalam industri Company's position in the Indonesian film industry.
perfilman Indonesia.
73
Names mentioned 255 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT MD Media
p.11 ×2
unresolved
person
Frans Elsius Muliawan
p.11
unresolved
org
Menteri Kehakiman
p.11
unresolved
org
Minister of Justice
p.11
unresolved
org
PT MD
p.11 ×4
unresolved
person
Tahir Kamili
p.11
unresolved
person
Kamili
p.11
unresolved
org
Minister of Law and Human Rights
p.11 ×3
unresolved
person
Leolin Jayayanti
p.11 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.11 ×2
unresolved
org
MD Pictures Tbk
p.11 ×4
unresolved
org
Menteri Hukum dan Hak
p.11 ×2
unresolved
org
Minister of Law
p.11
unresolved
person
Jayayanti
p.11
unresolved
org
Minister of Asasi Manusia Republik Indonesia No. AHU-
p.11
unresolved
org
PT MD Global Investment
p.12 ×5
unresolved
org
Entertaiment Tbk.
p.13
unresolved
org
PT Jakarta Film Studio
p.14 ×4
unresolved
org
PT Paw Pic Studio Indonesia
p.14 ×4
unresolved
org
PT Takedua Jakarta Film Studio
p.14 ×3
unresolved
org
Media Technologies Tbk
p.14 ×8
unresolved
org
PT MD Produksi Indonesia
p.14 ×5
unresolved
org
PT White Tiger Studios
p.14 ×5
unresolved
org
PT MDTV Media Berita
p.14
unresolved
org
PT MDTV Media Digital
p.14
unresolved
org
PT Kreatif Inti Korpora
p.14
unresolved
org
PT Mitra Media Makassar
p.14
unresolved
org
PT Mitra Media Pekanbaru
p.14
unresolved
org
PT Mitra Media Aceh
p.14
unresolved
org
PT Mitra Media Ambon
p.14
unresolved
org
PT Mitra Media Kalimantan Selatan
p.14
unresolved
org
PT Mitra Media Bengkulu
p.14
unresolved
org
PT Rentalindo Utama Perkasa
p.14
unresolved
org
PT Mitra Media Jambi
p.14
unresolved
org
PT Mitra Media Kendari
p.14
unresolved
org
PT Bhakti Panca Buana
p.14
unresolved
org
PT Mitra Media Lampung
p.14
unresolved
org
PT Mitra Media Manado
p.14
unresolved
org
PT Mitra Media Mataram
p.14
unresolved
org
PT Mitra Media Bangka
p.14
unresolved
org
PT Mitra Media Donggala
p.14
unresolved
org
PT Mitra Media Pontianak
p.15
unresolved
org
PT Mitra Media Purwokerto
p.15
unresolved
org
PT Mitra Media Samarinda
p.15
unresolved
org
PT Mitra Media Semarang
p.15
unresolved
org
PT Mitra Media Sriwijaya
p.15
unresolved
org
PT Mitra Media Tegal
p.15
unresolved
org
PT Mitra Media Ternate
p.15
unresolved
org
PT Mitra Media Yogyakarta
p.15
unresolved
org
PT Mitra Media Palembang
p.15
unresolved
org
PT Mitra Media Padang
p.15
unresolved
org
PT Mitra Media Cirebon
p.15
unresolved
org
PT Mitra Media Semenanjung Batam
p.15
unresolved
org
PT Mitra Media Banjarmasin
p.15
unresolved
org
PT Mitra Media Manokwari
p.15
unresolved
org
PT Mitra Media Timika
p.15
unresolved
org
PT Mitra Media Sentani
p.15
unresolved
org
PT Sarana Media Manado
p.15
unresolved
org
PT Mitra Media Palangkaraya
p.15
unresolved
org
PT Mitra Media Bandung
p.15
unresolved
org
PT Mitra Media Garut
p.15
unresolved
org
PT Mitra Media Jember
p.15
unresolved
org
PT Mitra Media Kediri
p.15
unresolved
org
PT Sarana Media Madiun
p.15
unresolved
org
PT Mitra Media Malang
p.15
unresolved
org
PT Mitra Media Medan
p.15
unresolved
org
PT Mitra Media Surabaya
p.15
unresolved
org
PT Mitra Media Bali
p.15
unresolved
org
PT Sarana Media Aceh
p.15
unresolved
org
PT Mitra Televisi Ambon
p.15
unresolved
org
PT Mitra Televisi Kota Bengkulu
p.15
unresolved
org
PT Industri Televisi Semarang
p.16
unresolved
org
PT Industri Televisi Lampung
p.16
unresolved
org
PT Mitra Televisi Kota Jambi
p.16
unresolved
org
PT Mitra Televisi Kendari
p.16
unresolved
org
PT Mitra Televisi Mataram
p.16
unresolved
org
PT Mitra Televisi Manado
p.16
unresolved
org
PT Mitra Televisi Palu
p.16
unresolved
org
PT Mitra Televisi Pangkal Pinang
p.16
unresolved
org
PT Mitra Televisi Pontianak
p.16
unresolved
org
PT Media Televisi Purwokerto
p.16
unresolved
org
PT Mitra Televisi Samarinda
p.16
unresolved
org
PT Mitra Televisi Sriwijaya
p.16
unresolved
org
PT Media Televisi Tegal
p.16
unresolved
org
PT Mitra Televisi Ternate
p.16
unresolved
org
PT Mitra Televisi Yogyakarta
p.16
unresolved
org
PT MDTV Media Gorontalo
p.16
unresolved
org
PT MDTV Media Kupang
p.16
unresolved
org
PT Mitra Televisi Banjarmasin
p.16
unresolved
org
PT Jakarta Film
p.16 ×2
unresolved
org
PT Studio Tujuh
p.16 ×5
unresolved
org
PT Studio
p.16 ×2
unresolved
person
Dhamoo
p.16 ×2
unresolved
person
Sunita Dhamoo Punjabi
p.16 ×2
unresolved
person
Shania Manoj Bapak Manoj Dhamoo Punjabi
· Direktur Utama
p.16 ×10
unresolved
org
PT Multi Solusi Studio
p.16 ×2
unresolved
org
PT Wahana Inti Manoj Punjabi
p.16
unresolved
org
PT MD Studios
p.16 ×2
unresolved
org
PT Raya Optima
p.16
unresolved
org
PT Wahana Inti Persada
p.16
unresolved
org
PT Wisma Graha Persada
p.16
unresolved
org
PT Raya Optima Persada
p.16
unresolved
org
PT Wisma Graha
p.16
unresolved
org
Minister of Law and Legislation
p.17
unresolved
org
PT Paw Pic Studio
p.17
unresolved
org
PT Barakuda Film Galeri
p.17
unresolved
org
PT Barakuda Film Galeri Indonesia
p.17
unresolved
org
PT Barakuda Film
p.17
unresolved
org
PT Barakuda Film Galeri Galeri Indonesia
p.17
unresolved
org
PT Demi Gisela Citra
p.17
unresolved
org
PT Demi Gisela Citra Sinema
p.17
unresolved
person
Notary Tri Firdaus Akbarsyah
p.18 ×2
unresolved
org
PT Takedua Jakarta Takedua Jakarta Film Studio.
p.18
unresolved
org
Net Visi Media Tbk
p.18 ×4
unresolved
org
PT Putra Insan Permata
p.18 ×2
unresolved
person
Hasbullah Abdul Rasyid
p.18
unresolved
person
Rasyid
p.18
unresolved
person
Jose Dima Satria
p.18
unresolved
person
South
p.18
unresolved
org
Menteri Hukum dan Hak Asasi
p.18
unresolved
org
PT MDTV Media
p.19
unresolved
org
Visi Media Tbk.
p.19
unresolved
person
Akbarsyah
p.19
unresolved
org
MD Entertaintment Tbk
p.19 ×2
unresolved
org
Entertainment Tbk
p.19
unresolved
org
PT White Tiger
p.20
unresolved
org
PT MD Ritel Utama
p.20
unresolved
org
PT MDA MDA Kuliner Indonesia
p.20
unresolved
org
PT Platinumz Digital
p.20
unresolved
org
PT Platinumz Digital Media
p.20
unresolved
org
Financial Services Authority
p.20
unresolved
org
Bank Indonesia
p.29 ×2
unresolved
org
India Indonesia Tbk
p.44 ×8
unresolved
org
PT Bank SBI Indonesia
p.45 ×2
unresolved
org
PT Bank DBS Indonesia Lain-lain
p.45
unresolved
org
Bank Deposito Berjangka
p.45
unresolved
org
PT Wira Pamungkas Pariwara
p.46 ×4
unresolved
org
PT Anak Indomedia
p.46 ×2
unresolved
org
PT Atom Media Indonesia
p.46 ×2
unresolved
org
PT Cinemaxx Global Pasifik
p.46 ×2
unresolved
org
PT Lestari Mitra Sembada
p.46 ×2
unresolved
org
PT Rajawali Citra Televisi Indonesia
p.46 ×2
unresolved
org
PT Netlink World Indonesia
p.46 ×2
unresolved
org
PT Suara Multimedia Pertama
p.46 ×2
unresolved
org
PT Armananta Eka Putra
p.46 ×2
unresolved
org
PT Duta Visual Nusantara Tivi Tujuh
p.46
unresolved
org
PT Duta Visual Nusantara Tivi Tujuh Singapore Tourism
p.46
unresolved
org
PT Star Reachers Indonesia
p.46
unresolved
org
PT Star Reachers Indonesia Lain-lain
p.46
unresolved
org
PT Mox Digital Indonesia
p.46 ×6
unresolved
org
PT MDA JPN Kuningan
p.46 ×7
unresolved
org
PT Animale Kuliner Indonesia
p.46 ×8
unresolved
org
PT MDA Ironplate Kuningan
p.46 ×7
unresolved
org
PT Fourmix Jakarta Film Studio
p.46 ×5
unresolved
org
PT MD Animasi Indonesia
p.46 ×8
unresolved
org
PT Visi Kreasi Studio
p.46 ×5
unresolved
org
PT MDA ABS Kuningan
p.46 ×5
unresolved
org
PT MDA ABS Kuningan Sub
p.46 ×2
unresolved
org
Mahkamah Agung
p.50
unresolved
org
Bank BRI
p.53
unresolved
org
PT Asuransi Candi Utama
p.54 ×2
unresolved
org
PT Asuransi Multi
p.54
unresolved
org
Artha Guna Tbk
p.54 ×2
unresolved
org
PT Malaca Trust Wuwungan
p.54
unresolved
org
PT Asuransi Harta Aman Asuransi FPG Indonesia
p.54
unresolved
org
PT Asuransi Etiqa
p.54
unresolved
org
PT Asuransi FPG Indonesia
p.54
unresolved
org
PT Asuransi Internasional
p.54
unresolved
org
PT Alam Bali Semesta Televisi
p.56 ×2
unresolved
org
PT Semenanjung Televisi Batam
p.56 ×2
unresolved
org
PT Televisi Anak Surabaya
p.56 ×2
unresolved
org
PT Favorit Mitra Media Televisi
p.56 ×2
unresolved
org
PT Tiara Lestari Televisi
p.56 ×2
unresolved
org
PT Borneo Global Media
p.56 ×2
unresolved
org
PT Televisi Anak Medan
p.56 ×2
unresolved
org
PT Cakrawala Adyswara Media
p.57 ×2
unresolved
org
PT Anugrah Media Televisi
p.57 ×2
unresolved
org
PT Televisi Anak Bandung
p.57 ×2
unresolved
org
PT Sentani Televisi
p.57 ×2
unresolved
org
PT Televisi Anak Garut
p.57 ×2
unresolved
org
PT Televisi Anak Madiun
p.57 ×2
unresolved
org
PT Televisi Anak Kediri
p.57 ×2
unresolved
org
PT Televisi Top Mimika Damai Abadi
p.57 ×2
unresolved
org
PT Televisi Anak Kota Malang
p.57 ×2
unresolved
org
PT Televisi Anak Jember
p.57 ×2
unresolved
org
PT Bahana Commercial
p.57 ×2
unresolved
org
PT White Tiger Studios Subtotal
p.57
unresolved
org
PT Media Televisi Indonesia
p.58
unresolved
org
PT Media Televisi Indonesia ESPN Inc.
p.58
unresolved
org
ESPN Inc.
p.58
unresolved
org
PT Lativi Mediakarya
p.58 ×2
unresolved
org
PT Indika Siar Sarana
p.58 ×2
unresolved
org
PT Cakrawala Andalas Televisi
p.58
unresolved
org
PT Cakrawala Andalas Televisi CV Arcinema
p.58
unresolved
org
PT Nielsen Audience Measurement
p.58
unresolved
org
PT Nielsen Audience Measurement Kementerian Komunikasi
p.58
unresolved
org
Kementerian Komunikasi dan Digital RI
p.58
unresolved
org
PT Baraka Film Indonesia
p.58
unresolved
org
PT Baraka Film Indonesia CV Kunci Studio
p.58
unresolved
org
PT Artujuh Kreasi Bersama
p.58
unresolved
org
PT Artujuh Kreasi Bersama Lain-lain
p.58
unresolved
org
PT Animale Kuliner Indonesia Sub
p.59
unresolved
org
PT Dwi Sapta Pratama
p.59 ×2
unresolved
org
PT Dentsu Inter Admark Media
p.59
unresolved
org
PT Dentsu Inter Admark Media Group Indonesia
p.59
unresolved
org
PT Dentsu Isopost Indonesia
p.59 ×2
unresolved
org
PT Totalindo Sukses Komunikatama
p.59
unresolved
org
PT Totalindo Sukses Komunikatama Lain-lain
p.59
unresolved
org
PT Buana
p.63 ×2
unresolved
org
PT Westcon Group
p.63 ×2
unresolved
org
PT Gila Makan Enak
p.63 ×2
unresolved
org
PT Westcon Solutions
p.63 ×2
unresolved
org
PT Dentina Sanata Indonesia
p.63 ×2
unresolved
org
PT Indomarco Prismatama
p.63 ×2
unresolved
org
PT MD Animasi Indonesia Yayasan Inisiatif Dagang Hijau
p.63
unresolved
org
PT Film Halal Indonesia
p.63 ×2
unresolved
org
PT Mox Digital Indonesia Lain-lain
p.63
unresolved
org
PT Televisi Televisi Anak Kota Malang
p.64
unresolved
org
PT Buana Prima Investindo
p.64 ×2
unresolved
org
PT MD Global Investment Manoj Dhamoo Punjabi
p.66 ×2
unresolved
org
PT Samuel Sekuritas Indonesia Morgan Stanley
p.66
unresolved
—
Morgan Stanley and Co Intl
p.66 ×6
unresolved
—
Masyarakat (di bawah 5,00%)
p.66 ×2
Extraction attempts how the parser did, and what it refused
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Other files in this announcement 6
FinancialStatement-2026-I-FILM.xlsx
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inlineXBRL.zip
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instance.zip
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SPD_FILM 2026 Q1.pdf
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