PSAK, PSAK DAN ISAK BARU
46. ISSUANCE OF AMENDMENTS AND IMPROVEMENTS TO PSAK, NEW PSAK AND ISAK (continued)
(e) 1 Januari 2023 (e) January 1, 2023
Amendemen PSAK No. 1: Penyajian Laporan Keuangan terkait pengungkapan kebijakan akuntansi
Amandemen PSAK No. 16 Aset Tetap tentang Hasil Sebelum Penggunaan yang Diintensikan.
Amendemen PSAK No. 25: Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan terkait definisi estimasi akuntansi.
Amendments to PSAK No. 1: Presentation of Financial Statements related to disclosure of accounting policies.
Amendments to PSAK No. 16: Fixed Assets regarding Proceeds before Intended Use.
Amendments to PSAK No. 25: Accounting Policies, Changes in Accounting Estimates, and Errors related to the definition of accounting estimates.
(f) 1 Januari 2025 (f) January 1, 2025
PSAK 74: Kontrak Asuransi PSAK 74: Insurance Contract
Grup masih mengevaluasi dampak dari amendemen dan penyesuaian PSAK, PSAK dan ISAK baru di atas dan belum dapat menentukan dampak yang timbul terkait dengan hal tersebut terhadap laporan keuangan konsolidasian secara keseluruhan
The Group is still evaluating the effects of those amendments and improvements PSAK, new PSAK and ISAK, and has not yet determined the related effects on the consolidated financial statements.
i
2020 2019
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 6.583 10.062 Cash on hand and in banks
Piutang usaha Trade receivables
Pihak berelasi 65.435 36.504 Related parties
Pihak ketiga 2.786 35.982 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 2.185.800 2.201.173 Related parties
Persediaan 40.154 76.072 Inventories
Beban dibayar di muka 1.459 2.111 Prepaid expenses
Total Aset Lancar 2.302.217 2.361.904 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset lain-lain - 9 Other assets
Taksiran pengembalian
pajak penghasilan 3.472
3.433
Estimated claim for tax refund
Aset pajak tangguhan 3.259 86.436 Deferred tax assets
Aset tetap - neto 5.137 26.122 Fixed assets - net
Investasi saham 1.345.045 1.345.045 Investment in shares
Aset derivatif - 33.407 Derivative assets
Total Aset Tidak Lancar 1.356.913 1.494.452 Total Non-current Assets
TOTAL ASET 3.659.130 3.856.356 TOTAL ASSETS
ii
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak berelasi 35.260 11.859 Related parties
Pihak ketiga 47.264 13.193 Third parties
Utang lain-lain Other payables
Pihak berelasi 148.317 12.792 Related parties
Pihak ketiga 8.087 - Third parties
Utang pajak 29.524 4.955 Taxes payable
Uang muka penjualan - 103.916 Sales advance
Beban akrual 7.119 17.556 Accrued expenses
Liabilitas jangka panjang yang jatuh tempo dalam waktu satu tahun
Current maturities of long-term liabilities
Utang obligasi-neto 340.865 283.639 Bond payable - net
Utang bank 1.386.765 1.361.104 Bank loans
Total Liabilitas Jangka Pendek 2.003.201 1.809.014 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun
Long-term liabilities - net of current maturities
Utang obligasi - neto 497.817 606.320 Bond payable - net
Liabilitas imbalan kerja jangka
panjang 14.814
22.665
Long-term employee benefits liability
Total Liabilitas Jangka
Panjang 512.631
628.985
Total Non-current Liabilities
TOTAL LIABILITAS 2.515.832 2.437.999 TOTAL LIABILITIES
iii
2020 2019
EKUITAS EQUITY
Modal saham
Nilai nominal Rp 100 (nilai penuh) per saham
Share capital
Par value of Rp 100 (full amount) Modal dasar -
16.000.000.000 saham
Authorized capital -
16,000,000,000 shares Modal ditempatkan dan
disetor penuh -
7.310.929.389 saham 731.093
731.093
Issued and fully paid - 7.310.929.389 shares Tambahan modal
disetor 1.004.189
1.004.189
Additional paid-in capital Nilai wajar kerugian dari lindung nilai
arus kas -
(13.326 )
Fair value loss arising from cash flow hedge
Saldo laba Retained earnings
Telah ditentukan penggunaannya 25.600 25.600 Appropriated
Belum ditentukan pengunaannya (617.584 ) (329.199 ) Unappropriated
TOTAL EKUITAS 1.143.298 1.418.357 TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS 3.659.130
3.856.356
TOTAL LIABILITIES AND EQUITY
iv
2020 2019
PENDAPATAN NETO 1.725.133 5.789.031 NET REVENUES
BEBAN POKOK PENDAPATAN (1.672.376 ) (5.988.979 ) COST OF REVENUES
LABA (RUGI) BRUTO 52.757 (199.948 ) GROSS PROFIT (LOSS)
Beban umum dan administrasi (88.804 ) (59.098 ) General and administrative expenses
Beban penjualan (4.938 ) (13.167 ) Selling expenses
Penghasilan (beban) usaha lainnya - neto (54.780 ) 14.274 Other operating income (expenses) - net
LABA USAHA (95.765 ) (257.939 ) OPERATING PROFIT
Penghasilan keuangan 69 291 Finance income
Biaya keuangan (119.679 ) (187.394 ) Finance costs
RUGI SEBELUM PAJAK
PENGHASILAN (215.375 )
(445.042 ) LOSS BEFORE INCOME TAX
MANFAAT (BEBAN) PAJAK PENGHASILAN
INCOME TAX BENEFIT (EXPENSE)
Kini - - Current
Tangguhan (80.940 ) 81.441 Deferred
MANFAAT (BEBAN) PAJAK
PENGHASILAN - NETO (80.940 )
81.441
INCOME TAX BENEFIT (EXPENSE) - NET
RUGI NETO TAHUN BERJALAN (296.315 ) (363.601 ) NET LOSS FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan
direklasifikasi ke laba rugi
Item that will not be
reclassified to profit or loss Pengukuran kembali imbalan
kerja jangka panjang 7.930
4.157
Remeasurements oflong-term employee benefits liability Pos yang akan
direklasifikasi ke laba rugi
Item that will be
reclassified to profit or loss Nilai wajar dari
lindung nilai arus kas -
68.173
Fair value arising from cash flow hedge PENGHASILAN KOMPREHENSIF LAIN
NETO - SETELAH PAJAK 7.930
72.330
NET OTHER COMPREHENSIVE INCOME - NET OF TAX TOTAL RUGI
KOMPREHENSIF TAHUN BERJALAN (288.385 )
(291.271 )
TOTAL COMPREHENSIVE LOSS FOR THE YEAR
v
Saldo Laba
Modal Saham / Share Capital
Tambahan Modal Disetor / Additional Paid in Capital
Nilai Wajar Kerugian dari Lindung Nilai
Arus Kas / Fair Value Loss Arising from Cash
Flow Hedge
Telah Ditentukan Penggunaannya / Appropriated
Belum Ditentukan Penggunaannya / Unappropriated
Total Ekuitas / Total Equity
Saldo 1 Januari 2019 731.093 1.004.189 (81.499 ) 20.600 75.043 1.749.426
Balance as of January 1, 2019
Dividen tunai - - - - (39.798 ) (39.798 ) Cash dividend
Pembentukan cadangan - - - 5.000 (5.000 ) - General reserve
Rugi neto tahun berjalan - - - - (363.601 ) (363.601 ) Net loss for the year
Penghasilan komprehensif lain neto
- setelah pajak - - 68.173 - 4.157 72.330
Other comprehensive income - net of tax
Saldo 31 Desember 2019 731.093 1.004.189 (13.326 ) 25.600 (329.199 ) 1.418.357
Balance as of December 31, 2019
Rugi neto tahun berjalan - - - - (296.315 ) (296.315 ) Net loss for the year
Penghasilan komprehensif lain neto
- setelah pajak - - 13.326 - 7.930 21.256
Other comprehensive income - net of tax
Saldo 31 Desember 2020 731.093 1.004.189 - 25.600 (617.584 ) 1.143.298
Balance as of December 31, 2020
vi
2020 2019
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 1.625.482 6.070.156 Receipts from customers
Pembayaran kas kepada pemasok (1.435.374 ) (5.953.385 ) Payments to suppliers
Pembayaran kas untuk beban usaha (72.677 ) 42.079 Payments for operating expenses
Pembayaran pajak penghasilan badan (39 ) (4.336 ) Payments for corporate income tax
Penerimaan kas operasi lainnya 16.865 14.274 Receipts from other operating income
Penerimaan penghasilan keuangan 69 291 Finance income received
Pembayaran biaya keuangan (130.186 ) (185.934 ) Finance costs paid
Kas Neto Digunakan untuk
Aktivitas Operasi 4.140 (16.855 )
Net Cash Flows Used in Operating Activities
ARUS KAS DARI AKTIVITAS
INVESTASI
CASH FLOWS FROM INVESTING ACTIVITIES
Perolehan aset tetap - (24 ) Acquisitions of fixed assets
Hasil penjualan aset tetap 30.000 - Proceeds from sale of fixed assets
Pemberian piutang lain-lain kepada pihak
berelasi 15.372 (251.128 )
Payment of other accounts receivable from related parties
Kas Neto Diperoleh dari
(Digunakan untuk) Aktivitas Investasi 45.372 (251.152 )
Net Cash Flows Provided by (Used in) Investing Activities
ARUS KAS DARI AKTIVITAS
PENDANAAN
CASH FLOWS FROM FINANCING ACTIVITIES
Pembayaran utang obligasi (53.000 ) (256.000 ) Payment of bond payable
Pembayaran dividen kepada pemegang saham - (39.798 ) Dividend payment to shareholders
Pembayaran utang bank jangka panjang - - Payment for long-term bank loans
Pembayaran utang angsuran
pembelian aset tetap - -
Payment of installment payable for purchase of fixed assets Penempatan pada dana yang dibatasi
penggunaannya 9 1.920
Placement restricted fund in
Penerimaan utang bank jangka panjang - - Receipts from long-term bank loans
Pembayaran biaya provisi untuk pinjaman bank
sindikasi - -
Payment of provision fees for syndicated bank loans Setoran modal saham melalui pelaksanaan
waran - -
Proceeds from increase in capital through exercise of warrants
Penerimaan dana dari penerbitan obligasi - 553.000 Receipts from issuance of bond
Pembayaran utang bank jangka pendek - neto - Payment in short-term bank loans - net
Pembayaran biaya terkait penerbitan obligasi - (4.280 ) Payment of bond issuance costs
Kas Neto Diperoleh dari (Gigunakan untuk)
Aktivitas Pendanaan (52.991 ) 254.842
Net Cash Flows Provided by (Used in) Financing Activities
PENURUNAN NETO
KAS DAN BANK (3.479 ) (13.165 )
NET DECREASE IN CASH ON HAND AND IN BANKS
KAS DAN BANK
AWAL TAHUN 10.062 23.227
CASH ON HAND AND IN BANKS AT BEGINNING OF YEAR
KAS DAN BANK
AKHIR TAHUN 6.583 10.062
CASH ON HAND AND IN BANKS AT END OF YEAR