Perusahaan mencatat liabilitas diestimasi atas imbalan kerja karyawan berdasarkan perhitungan internal dan laporan aktuaria PT Sakura Aktualita Indonesia tanggal 15 Februari 2021. Dengan menggunakan metode ―Projected Unit Credit‖ dengan asumsi-asumsi sebagai berikut:
As of March 31, 2021 and December 31, 2020, the balance of estimated liabilities for employees‘ benefits is based on internal calculation and the actuarial report of PT Sakura Aktualita Indonesia dated February 15, 2021. The method used in the actuarial valuation is the ―Projected Unit Credit‖ method with the following assumptions:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
Usia pensiun 55 tahun / years old 55 tahun / years old Normal pension age
Tingkat kenaikan gaji 8% per tahun / per annum 8% per tahun / per annum Salary increase rate
Tingkat diskonto 7,00% per tahun / per annum 7,00% per tahun / per annum Discount rate
Tingkat mortalita TMI III TMI III Mortality rate
Tingkat pengunduran diri
5% sampai usia 45 tahun kemudian menurun linear
sampai menjadi 1% di usia 55 tahun / to 5% at 45 years old then
decreased linearly to 1% at 55 years old
5% sampai usia 45 tahun kemudian menurun linear
sampai menjadi 1% di usia 55 tahun / to 5% at 45 years old then
decreased linearly to 1% at 55
years old Resignation rate
Rincian beban imbalan kerja karyawan yang diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim adalah sebagai berikut:
The detail of the employees‘ benefits expense recognized in interim consolidated statement of profit or loss and other comprehensive income is as follows:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
Beban jasa kini 699.550.110 2.798.200.440 Current service cost
Beban bunga 191.879.790 767.519.162 Interest cost
Jumlah 891.429.900 3.565.719.602 Total
Pengukuran kembali liabilitas diestimasi atas imbalan kerja
karyawan (522.913.946 ) (2.091.655.783 )
Remeasurement of estimated liabilities for
employees‘ benefits
KARYAWAN (lanjutan) BENEFITS (continued) Mutasi liabilitas bersih di laporan posisi keuangan
konsolidasian interim adalah sebagai berikut:
The movement of net liabilities in the interim consolidated statement of financial position is as follows:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
Saldo awal 10.625.014.250 9.192.260.431 Beginning balance
Beban imbalan kerja 891.429.900 3.565.719.602 Employee benefit expense
Pembayaran imbalan (293.050.000 ) (41.310.000 ) Payment of benefits
Pengukuran kembali
keuntungan aktuarial (522.913.946 ) (2.091.655.783 )
Remeasurement of actuarial gains
Saldo akhir 10.700.480.204 10.625.014.250 Ending balance
Sensitivitas keseluruhan liabilitas pensiun terhadap perubahan tertimbang asumsi dasar pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
The sensitivity of the overall pension liability to changes in the weighted principal assumptions as of March 31, 2021 and December 31, 2020 is as follows:
Dampak Kenaikan (Penurunan) Terhadap Saldo Liabilitas Imbalan Pasti/
Impact on Increase (Decrease) to Balance of Defined Benefit Liability Perubahan asumsi/
Change in Assumptions
Kenaikan asumsi/
Increase in Assumptions
Penurunan asumsi/
Decrease in Assumptions
Tingkat diskonto 1% (632.793.868 ) 702.896.584 Discount rate
Tingkat pertumbuhan gaji 1% 649.618.519 (598.209.863 ) Salary growth rate
21. MODAL SAHAM 21. SHARE CAPITAL
Rincian pemegang saham pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah
sebagai berikut:
The composition of shareholders as of March 31, 2021 and December 31, 2020 is as
follows:
31 Maret 2021 / March 31, 2021
Pemegang Saham
Jumlah Saham Ditempatkan dan
Disetor Penuh / Total Issued and
Fully Paid
Persentase Kepemilikan (%) /
Percentage of Ownership
Jumlah (Rp) /
Total (Rp) Shareholders
PT Dafam 1.015.000.000 53,43% 101.500.000.000 PT Dafam
Billy Dahlan 185.175.000 9,74% 18.517.500.000 Billy Dahlan
Reksa Dana Narada Saham
Indonesia 134.032.100 7,06% 13.403.210.000
Reksa Dana Narada Saham Indonesia
Edy Selamat 130.985.643 6,89% 13.098.564.300 Edy Selamat
Masyarakat 434.595.907 22,88% 43.459.590.700 Public
Jumlah 1.899.788.650 100,00% 189.978.865.000 Total
31 Desember 2020 / December 31, 2020
Pemegang Saham
Jumlah Saham Ditempatkan dan
Disetor Penuh / Total Issued and
Fully Paid
Persentase Kepemilikan (%) /
Percentage of Ownership
Jumlah (Rp) /
Total (Rp) Shareholders
PT Dafam 1.015.000.000 53,43% 101.500.000.000 PT Dafam
Billy Dahlan 185.000.000 9,74% 18.500.000.000 Billy Dahlan
Reksa Dana Narada Saham
Indonesia 134.868.100 7,10% 13.486.810.000
Reksa Dana Narada Saham Indonesia
Masyarakat 564.731.540 29,73% 56.473.154.000 Public
Jumlah 1.899.599.640 100,00% 189.959.964.000 Total
Pada tanggal 31 Maret 2021, tidak terdapat Direksi Perusahaan yang memiliki saham Perusahaan
As of March 31, 2021, there is no Director of the Company shares.
Pada tahun 2019, Grup telah menerbitkan Waran Seri 1 sebanyak 121.176.890 lembar saham atau sebesar Rp 12.117.689.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2019, the Group has issued Series 1 Warrants 121,176,890 shares or amounted to Rp 12,117,689,000 which have recorded as issued and paid-up capital of the Group.
Pada tahun 2020, Grup telah menerbitkan Waran Seri 1 sebanyak 17.150 lembar saham atau sebesar Rp 1.715.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2020, the Group has issued Series 1 Warrants 17,150 shares or amounted to Rp1,715,000 which have recorded as issued and paid-up capital of the Group.
Pada tahun 2021, Grup telah menerbitkan Waran Seri 1 sebanyak 189.010 lembar saham atau sebesar Rp 18.901.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2021, the Group has issued Series 1 Warrants 189,010 shares or amounted to Rp1,901,000 which have recorded as issued and paid-up capital of the Group.
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal adalah untuk memastikan pemeliharaan rasio modal yang sehat untuk mendukung usaha dan memaksimalkan imbalan bagi pemegang saham.
The primary objective of the capital management is to ensure that it maintains healthy capital ratios in order to support its business and to maximize shareholder value.
Grup mengelola struktur permodalan dan melakukan penyesuaian, berdasarkan perubahan kondisi ekonomi. Untuk memelihara dan menyesuaikan struktur permodalan, Grup dapat menyesuaikan pembayaran dividen kepada pemegang saham, imbalan modal kepada pemegang saham atau menerbitkan saham baru.
The Group manages its capital structure and makes adjustments to it, in line of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares.
Grup mengawasi modal dengan menggunakan rasio pengungkit (gearing ratio), dengan membagi utang bersih dengan jumlah modal.
The Group monitors its capital using gearing ratio, by dividing net debt with the total capital.
Utang bersih dihitung sebagai seluruh akun utang kecuali utang pajak dikurangi kas dan bank. Jumlah modal dihitung sebagai ekuitas seperti yang disajikan dalam laporan posisi keuangan konsolidasian interim.
Net debt is calculated as all of payables account except taxes payable less cash on hand and in banks. The total capital is calculated as equity as shown in the interim consolidated statement of financial position.
Perhitungan rasio pengungkit adalah sebagai berikut: The computation of gearing ratio is a follows:
31 Maret 2021 / March 31, 2021
31 Desember 2020 / December 31, 2020
Jumlah utang 194.829.459.373 194.829.459.373 Total payables
Dikurangi kas dan setara kas -25.538.024.595 28.566.664.314 cash and cash equivalents
Utang bersih 169.291.434.778 166.262.795.059 Net debt
Jumlah ekuitas 76.393.351.002 81.870.084.161 Total equity
Rasio utang terhadap modal 2,22 2,03 Gearing ratio
22. PENDAPATAN BERSIH 22. NET REVENUES
Rincian pendapatan bersih adalah sebagai berikut: The detail of net revenues is as follows:
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Hotel 9.908.339.414 12.683.824.513 Hotels
Real estat 6.001.813.389 8.606.186.781 Real estate
Penyewaan 175.530.000 3.442.228.636 Rental
Jasa manajemen perhotelan 1.518.552.911 3.676.209.321 Hotel management services
Lain-lain - 1.595.540.280 Others
Jumlah 17.604.235.714 30.003.989.531 Total
Pada periode tiga bulan yang berakhir pada tanggal 31 Maret 2021 dan 2020, pendapatan dari pelanggan tidak ada yang melebihi 10% dari pendapatan bersih.
For the three-month period ended March 31, 2021 and 2020, there is no revenues from customers exceeding 10% of the net revenues.
Rincian beban pokok pendapatan berdasarkan bidang usaha adalah sebagai berikut:
The detail of cost of revenues classified based on line of business is as follows:
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Hotel 5.023.141.330 6.477.309.898 Hotels
Real estat 3.397.170.604 5.087.544.490 Real estate
Penyewaan 295.279.334 378.068.993 Rental
Jumlah 8.715.591.268 11.942.923.381 Total
Pada periode tiga bulan yang berakhir pada tanggal 31 Maret 2021 dan 2020, tidak terdapat pembelian kepada pihak tertentu yang melebihi 10% dari jumlah beban pokok pendapatan.
For the three-month period ended March 31, 2021 and 2020, there is no purchases from certain parties which exceeded 10% of the cost of revenues.
24. BEBAN PENJUALAN 24. SELLING EXPENSES
Rincian beban penjualan sebagai berikut: The detail of selling expenses is as follows:
Berdasarkan bidang usaha Based on business
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Real estat 991.478.780 622.913.389 Real estate
Hotel 250.964.586 378.900.732 Hotels
Jumlah 1.242.443.366 1.001.814.121 Total
Berdasarkan rincian Based on details
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Estate 594.738.678 209.017.871 Estate
Biaya fasilitas unit rumah 247.948.620 273.643.885 Houses facilities
Komisi 130.854.235 86.850.173 Commission
Biaya langganan 68.366.584 86.349.554 Subscription expenses
Acara, Promosi dan
Reklame 31.728.928 12.200.000
Event, Promotion and Advertising
Hiburan 28.103.535 61.556.714 Entertainment
Dekorasi 10.361.539 11.234.716 Decoration
Papan reklame 9.956.884 2.558.500 Billboard
Brosur 4.120.000 19.823.641 Brochure
Lain-lain 116.264.363 238.579.067 Others
Jumlah 1.242.443.366 1.001.814.121 Total
25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai berikut:
The detail of general and administrative expenses is as follows:
Berdasarkan bidang usaha Based on business
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Hotel 4.868.675.190 5.639.474.158 Hotels
Real estat 3.296.172.943 4.277.413.413 Real estate
Jasa manajemen perhotelan 2.233.160.168 2.836.254.567 Hotel management services
Jumlah 10.398.008.301 12.753.142.138 Total
(continued)
Berdasarkan rincian Based on details
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020
Gaji, upah dan tunjangan 4.462.291.957 5.845.642.481 Salary, wages and allowance
Operasi kantor 2.563.795.505 2.123.253.452 Office operating
Pajak 559.783.540 1.033.529.768 Tax
Divisi HRD 315.426.657 763.857.756 HRD division
Perawatan aset 337.197.673 465.205.776 Asset maintenance
Divisi administrasi dan legal 261.340.314 323.261.828 Legal administrative division Penyusutan dan amortisasi 287.409.991 314.466.748 Depreciation and amortization
Peralatan kantor 206.387.705 265.660.086 Office equipment
Imbalan kerja karyawan 891.429.900 256.146.306 Employee benefits
Akomodasi dan perjalanan
dinas 110.495.878 227.299.488
Accomodation and official travel
Asuransi 177.215.308 Insurance
Jasa profesional 179.890.000 158.020.000 Professional fee
Lain-lain (dibawah
Rp 100.000.000) 222.559.181 799.583141
Others (under Rp 100,000,000)
Jumlah 10.398.008.301 12.753.142.138 Total
26. PENDAPATAN (BEBAN) LAIN-LAIN 26. OTHER INCOME (EXPENSES)
Rincian pendapatan (beban) lain-lain adalah sebagai berikut:
The details of other income (expenses) are as follows:
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020 Beban bunga – utang
pembiayaan konsumen (2.808.994 ) (7.662.295 )
Interest – consumer financing payables
Administrasi bank (291.471.216 ) (39.236.706 ) Bank administration
Beban bunga – utang bank (4.012.475.338 ) (4.595.846.037 ) Interest – bank loan Penurunan nilai piutang
usaha (lihat Catatan 6) (1.391.294.228 ) -
Impairment of trade receivables (see Note 6)
Lain-lain 1.780.765.650 (197.394.882 ) Others
Jumlah 3.917.284.126 (4.840.139.920 ) Total
27. LABA BERSIH PER SAHAM 27. NET INCOME PER SHARE
Perhitungan laba bersih per saham untuk periode tiga bulan yang berakhir pada tanggal-tanggal 31 Maret 2021 dan 2020 adalah sebagai berikut:
The calculation of net income per share for the three-month periode ended March 31, 2021 and 2020 as follows:
31 Maret 2021 / March 31, 2021
31 Maret 2020 / March 31, 2020 Rugi bersih periode berjalan
diatribusikan kepada entitas
induk (5.519.882.678 ) (1.040.309.377 )
Net losses for the period attributable to
owners of the parent Jumlah rata-rata saham
tertimbang untuk:
Weighted average number of shares for:
Laba bersih per saham dasar 6.894.132.762 48.424.526.751 Basic earnings per share Laba bersih per saham
delusian 6.894.258.653 48.424.783.592 Diluted earnings per share
Laba bersih per saham: Earnings per share:
Dasar (0,801 ) (0,021 ) Basic
Dilusian (0,801 ) (0,021 ) Diluted
TRANSACTIONS WITH RELATED PARTIES