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Surat No. 025 - Perubahan Liabilitas.pdf

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  Jakarta, 21 Agustus 2026                                   Jakarta, August 21, 2026

  No.: 025/GTB-JKT/VIII/2026                                 No.: 025/GTB-JKT/VIII/2026

  Kepada Yth:                                                To:

  Otoritas Jasa Keuangan                                     Financial Services Authority
  Gedung Soemitro Djojohadikusumo                            Gedung Soemitro Djojohadikusumo
  Jalan Lapangan Banteng Timur No.2-4                        Jalan Lapangan Banteng Timur No.2-4
  Jakarta 10710                                              Jakarta 10710

  U.p: Yth. Kepala Eksekutif Pengawas Pasar Modal            Attention: Honorably Chief Executive Capital
                                                             Market Supervisory

  Kepada Yth:                                                To:
  Direktur Bursa Efek Indonesia                              Director of Indonesia Stock Exchange
  Gedung Bursa Efek Indonesia Tower 1                        Gedung Bursa Efek Indonesia Tower 1
  Jl. Jend. Sudirman Kav. 51-53                              Jl. Jend. Sudirman Kav. 51-53
  Jakarta 12190                                              Jakarta 12190


  U.p.: Bapak Saidu Solihin,                                 U.p.: Bapak Saidu Solihin,
       Direktur Penilaian Perusahaan                             Director of Company Valuation

  Perihal: Penjelasan tertulis mengenai perubahan lebih      Subject: Written Explanation regarding the
  dari 20% dari Jumlah Aset dan Jumlah Liabilitas pada       changes of more than 20% of Total Assets and
  Laporan Keuangan Konsolidasian Interim PT Garda Tujuh      Total Liabilities in the Interim Consolidated
  Buana Tbk yang berakhir pada tanggal 31 Maret 2026.        Financial Statements of PT Garda Tujuh Buana
                                                             Tbk as of March 31, 2026.

  Dengan hormat,                                             Honorably,

  Sesuai dengan Peraturan Nomor I-E tentang Kewajiban        In accordance with Regulation Number I-E
  Penyampaian Informasi angka III.1.4. terdapat Perusahaan   concerning the Obligation to Submit Information,
  lebih dari 20% (dua puluh per seratus) pada pos Jumlah     point III.1.4, the Company recorded a change of
  Liabilitas pada Laporan Posisi Keuangan Konsolidasian      more than 20% (twenty percent) in the Total
  Interim 31 Maret 2026 (Tidak diaudit) dan 31 Desember      Liabilities item on the Interim Consolidated
  2025 (Diaudit), berikut penjelasan kami:                   Statement of Financial Position as of March 31,
                                                             2026 (Unaudited) and December 31, 2025
                                                             (Audited). Our explanation is set out below:


   1. Jumlah Liabilitas berdasarkan Laporan Posisi            1. Total Liabilities based on the Interim
      Keuangan Konsolidasian Interim 31 Maret 2026               Consolidated Statement of Financial Position
      sebesar USD 19.728.552 sedangkan di 31 Desember            as of March 31, 2026 amounted to USD
      2025 sebesar USD 7.486.000 sehingga terdapat               19,728,552, whereas as of December 31,
      perubahan sebesar USD 12.242.552 atau sebesar              2025 it amounted to USD 7,486,000, resulting
      163,54%.                                                   in a change of USD 12,242,552, or 163.54%




Jakarta Office : Menara Building Hijau 5th Floor Suite 501A, Jl. MT. Haryono Kav.33 Jakarta 12740, (021)7942650
Site Office    : Mining Site PT. Garda Tujuh Buana, Tbk. Sei Tapa Pulau Bunyu Kab. Bulungan Kal-Tara

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   2. Perubahan disebabkan terutama akibat peningkatan       2. The change was primarily attributable to an
      Liabilitas Jangka Pendek yang berdasarkan Laporan         increase in Current Liabilities, which, based on
      Keuangan Konsolidasian Interim 31 Maret 2026              the Interim Consolidated Financial Statements
      sebesar USD 17.159.662 sedangkan di 31 Desember           as of March 31, 2026, amounted to USD
      2025 sebesar USD 4.884.811 sehingga terdapat              17,159,662, whereas as of December 31, 2025
      perubahan sebesar USD 12.274.851 atau 251,29%.            it amounted to USD 4,884,811, resulting in a
                                                                change of USD 12,274,851, or 251.29%.


   3. Peningkatan terbesar Liabilitas Jangka Pendek di 3. The largest increase in Short-term Liabilities as
      periode 31 Maret 2026 disebabkan oleh utang pajak    of 31 March 2026 was attributable to an
      yang mengalami kenaikan sebesar USD 12.316.543       increase in taxes payable of USD 12,316,543.
      yang disebabkan oleh Hasil pemeriksaan pajak untuk   This increase primarily resulted from the tax
      tahun pajak 2023 melalui Surat Nomor S-              audit for the 2023 tax year, as communicated
      57/KPP.1901/2026 tanggal 28 Januari 2026 dimana      through Letter No. S-57/KPP.1901/2026 dated
      terdapat Surat Ketetapan Pajak Kurang Bayar atas PPh 28 January 2026, which resulted in Tax
      Badan dan PPh Masa atas Pasal 15, 21, 26 dan Pasal 4 Underpayment Assessments (“SKPKB”) for
      (Ayat 2) tahun 2023.                                 Corporate Income Tax and monthly
                                                           withholding taxes under Articles 15, 21, 26, and
                                                           Article 4 paragraph (2) for the 2023 tax year.


    Demikian    disampaikan.    Atas     perhatian     dan      We thank you for your attention and
    kerjasamanya diucapkan terima kasih.                     cooperation.




                                        Hormat kami / Respectfully yours,




                                                   Yanry Musa
                                                Direktur/Director




Jakarta Office : Menara Building Hijau 5th Floor Suite 501A, Jl. MT. Haryono Kav.33 Jakarta 12740, (021)7942650
Site Office    : Mining Site PT. Garda Tujuh Buana, Tbk. Sei Tapa Pulau Bunyu Kab. Bulungan Kal-Tara


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

linked org Garda Tujuh Buana Tbk p.1 ×6
possible org Otoritas Jasa Keuangan p.1
possible org Bursa Efek Indonesia p.1 ×3
unresolved org Financial Services Authority p.1
unresolved org Indonesia Stock Exchange p.1
unresolved person Saidu Solihin p.1 ×2
unresolved org PT Garda Tujuh p.1
unresolved org Interim Consolidated Buana Tbk p.1
unresolved person Yanry Musa · Direktur/Director p.2

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