2020 Nilai Tercatat /
36. ISSUANCE OF AMENDMENTS AND IMPROVEMENTS TO STATEMENTS OF
Penambahan aset tetap (melalui utang pembiayaan
jangka panjang) - 265.027.901
Additional of fixed assets (through long-term financing
payable)
b. Rekonsiliasi liabilitas dari aktivitas pendanaan b. Liabilities reconciliation from financing activities Rekonsiliasi liabilitas dari aktivitas pendanaan
sebagai berikut:
Liabilities reconciliation from financing activities are as follows:
2020 2019
Arus kas/
Cash flows 2020
Utang bank 67.324.923.000 (24.487.088.000 ) 42.837.835.000 Bank loan Utang pembiayaan jangka
pendek 20.921.531.952 39.078.468.048 60.000.000.000
Short-term financing payables
2019 2019
Arus kas/
Cash flows 2020
Utang bank 66.373.497.000 951.426.000 67.324.923.000 Bank loan Utang pembiayaan jangka
pendek 2.294.141.917 18.627.390.035 20.921.531.952
Short-term financing payables
36. PENERBITAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN AMANDEMEN DAN PENYESUAIAN
36. ISSUANCE OF AMENDMENTS AND IMPROVEMENTS TO STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS
DSAK - IAI telah menerbitkan pernyataan standar akuntansi keuangan amandemen dan penyesuaian akan berlaku efektif atas laporan keuangan konsolidasian untuk periode tahun buku yang dimulai pada atau setelah:
DSAK-IAI has issued the following amendments to statements of financial accounting standards and improvements which will be applicable to the consolidated financial statements with annual periods beginning on or after:
Amandemen PSAK 22, “Kombinasi Bisnis”;
Amandemen PSAK 55, “Instrumen Keuangan:
Pengakuan dan Pengukuran (Reformasi Acuan Suku Bunga Tahap 2)”;
Amendments to PSAK 22, “Business Combination”;
Amendments to PSAK 55, “Financial Instruments: Recognition and Measurement (Interest Rate Benchmark Reform Batch 2)”;
Amandemen PSAK 60, “Instrumen Keuangan:
Pengungkapan (Reformasi Acuan Suku Bunga Tahap 2)”;
Amandemen PSAK 71, “Instrumen Keuangan (Reformasi Acuan Suku Bunga Tahap 2)”; dan
Amandemen PSAK 73, “Sewa (Reformasi Acuan Suku Bunga Tahap 2)”.
Amendments to PSAK 60, “Financial Instruments: Disclosures (Interest Rate Benchmark Reform Batch 2)”;
Amendments to PSAK 71, “Financial Instruments (Interest Rate Benchmark Reform Batch 2)”; and
Amendments to PSAK 73, “Lease (Interest Rate Benchmark Reform Batch 2)”.
1 Januari 2021 January 1, 2021
35. PENERBITAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN AMANDEMEN DAN PENYESUAIAN (lanjutan)
35. ISSUANCE OF AMENDMENTS AND IMPROVEMENTS TO STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (continued)
Grup masih mengevaluasi dampak dari pernyataan standar akuntansi keuangan baru dan amandemen dan penyesuaian 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 to the statements of financial accounting standards and has not yet determined the related effects on the consolidated financial statements.
1 Januari 2022 January 1, 2022
Amendemen PSAK 22, “Kombinasi Bisnis Tentang Referensi Terhadap Kerangka Konseptual”
Amendemen PSAK 57, “Provisi, Liabilitas Kontinjensi, Dan Aset Kontinjensi Tentang Kontrak Yang Merugi-Biaya Memenuhi Kontrak”
PSAK 71 (Penyesuaian 2020), “Instrumen Keuangan”
PSAK 73 (Penyesuaian 2020), “Sewa”
Amendment to PSAK 22, “Business Combinations: Reference to the Conceptual Framework”
Amendments to PSAK 57, “Provisions, Contingent Liabilities and Contingent Assets:
Onerous Contracts-Cost of Fulfilling the Contracts”
PSAK 71 (Improvement 2020), “Financial Instruments”
PSAK 73 (Improvement 2020), “Leases”
1 Januari 2023 January 1, 2023
Amendemen PSAK 1, “ Penyajian Laporan Keuangan Tentang Klasifikasi Liabilitas Sebagai Jangka Pendek Atau Jangka Panjang”
Amendemen PSAK 16, “ Aset Tetap tentang hasil sebelum penggunaan yang Diintensikan”
Amendment to PSAK 1, “Presentation of Financial Statements on Classification of Liabilites as Current or Non-Current”
Amendments to PSAK 16, “Property, Plant and Equipments – Proceeds before Intended Use”
2020 2019
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 15.612.535.424 13.479.870.164 Cash on hand and in banks
Piutang usaha 34.423.329.349 30.589.992.513 Trade receivables
Piutang lain-lain 4.546.614.231 9.744.463.063 Other receivables
Pendapatan masih harus
diterima 34.314.202.814 27.844.973.110 Accrued revenue
Persediaan 5.071.682.543 2.826.012.569 Inventories
Uang muka dan biaya dibayar di
muka 1.102.404.458 496.746.882
Advance and prepaid expenses
Jumlah Aset Lancar 95.070.768.819 177.262.286.131 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi 102.555.862.459 92.280.227.830 Investment
Aset tetap – bersih 2.774.089.664 2.402.147.657 Fixed assets – net
Aset hak guna – bersih 2.544.667.644 - Right-of-use asset – net
Aset pajak tangguhan 548.821.826 553.229.431 Deferred tax assets
Aset lain-lain 946.998.407 990.069.636 Other assets
Jumlah Aset Tidak Lancar 109.370.440.000 3.945.446.724
Total Non-Current Assets
JUMLAH ASET 204.441.208.819 181.207.732.855 TOTAL ASSETS
2020 2019
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 12.206.553.000 13.819.077.000 Bank loan
Utang usaha 694.415.402 538.454.904 Trade payables
Utang lain-lain 35.197.186.273 31.463.929.045 Other payables
Beban masih harus dibayar 4.208.979.321 3.700.727.682 Accrued expenses
Utang pajak 2.501.488.970 1.255.015.615 Taxes payable
Liabilitas sewa 2.421.287.060 - Lease liabilities
Selisih nilai investasi entitas anak - 286.053.610
Difference in investment value of subsidiaries Jumlah Liabilitas Jangka Pendek 57.229.910.026 51.063.257.856 Total Current Liabilities
LIABILITAS JANGKA PANJANG
NON-CURRENT LIABILITY Liabilitas diestimasi atas imbalan
kerja karyawan 2.128.811.798 2.054.251.331
Estimated liabilities for employees’ benefits
JUMLAH LIABILITAS 59.358.721.824 53.117.509.187 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp 100 per saham
Modal dasar - 2.000.000.000 saham Modal ditempatkan
dan disetor penuh -
657.017.005 saham pada tanggal 31 Desember 2020 dan
655.874.505 saham pada tanggal
31 Desember 2019 65.701.700.500 65.587.450.500
Share capital - Rp 100 par value per share Authorized - 2,000,000,000 shares
Issued and fully - paid - 657,017,005 shares as of
December 31, 2020 and 655,874,505 shares as of December 31, 2019
Tambahan modal disetor 24.740.021.206 24.465.821.206 Additional paid-in capital
Kerugian aktuarial atas imbalan kerja
– bersih (2.333.096.934 ) (2.297.275.931 )
Actuarial losses on employee benefits – net
Saldo laba 56.973.862.223 40.334.227.893 Retained earnings
JUMLAH EKUITAS 145.082.486.995 128.090.223.668 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 204.441.208.819 181.207.732.855
TOTAL LIABILITIES AND EQUITY
2020 2019
PENDAPATAN BERSIH 316.516.289.047 285.588.818.520 NET REVENUES
BEBAN POKOK PENDAPATAN ( 267.672.606.667 ) (240.122.384.655 ) COST OF REVENUES
LABA KOTOR 48.843.682.380 45.466.433.865 GROSS PROFIT
Beban umum dan administrasi (39.466.499.037 ) (34.163.956.624 )
General and administrative expenses
Beban pemasaran (188.332.888 ) (332.059.403 ) Marketing expenses
LABA USAHA 9.188.850.455 10.970.417.838 INCOME FROM OPERATIONS
Penghasilan keuangan 518.099.286 501.262.780 Finance income
Beban keuangan (5.459.963.752 ) (1.619.308.726 ) Finance cost
Pendapatan lain-lain - bersih 16.275.937.588 22.218.235.401 Other income - net
LABA SEBELUM PAJAK PENGHASILAN 20.522.923.577 32.070.607.293
INCOME BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN - BERSIH (3.883.289.247 ) (4.969.863.983 ) INCOME TAX BENEFIT - NET
LABA BERSIH TAHUN BERJALAN 16.639.634.330 27.100.743.310 NET INCOME 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 liabilitas imbalan kerja
karyawan (44.776.253 ) 2.388.783.301
Remeasurement estimated liabilities for employees’
benefits
Pajak penghasilan terkait 8.955.250 (597.195.826 ) Related income tax
JUMLAH LABA KOMPREHENSIF TAHUN
BERJALAN 16.603.813.327 28.892.330.785
TOTAL COMPREHENSIVE INCOME FOR THE YEAR
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal Saham / Share Capital
Tambahan Modal Disetor / Additional Paid in
Capital
Keuntungan (kerugian) aktuarial atas imbalan kerja -
bersih / Actuarial gain
(losses) on employee benefits
– net
Saldo Laba / Retained Earnings
Jumlah Ekuitas / Total Equity
Saldo 1 Januari 2019 65.000.000.000 23.055.940.006 (4.088.863.406 ) 13.233.484.583 97.200.561.183
Balance as of January 1, 2019
Penerbitan saham melalui
penawaran umum 587.450.500 1.409.881.200 - - 1.997.331.700
Additional share capital
Laba bersih tahun
berjalan - - - 27.100.743.310 27.100.743.310
Net income for the year
Penghasilan
komprehensif lain - - 1.791.587.475 - 1.791.587.475
Other comprehensive
income
Saldo 31 Desember 2019 65.587.450.500 24.465.821.206 (2.297.275.931 ) 40.334.227.893 128.090.223.668
Balance as of December 31,
2019
Penerbitan saham melalui
penawaran umum 114.250.000 274.200.000 - - 388.450.000
Additional share capital Laba bersih tahun
berjalan - - - 16.639.634.330 16.639.634.330
Net income for the year
Penghasilan
komprehensif lain - - (35.821.003 ) - (35.821.003 )
Other comprehensive
income
Saldo 31 Desember 2020 65.701.700.500 24.740.021.206 (2.333.096.934 ) 56.973.862.223 145.082.486.995
Balance as of December 31,
2020
2020 2019 ARUS KAS DARI (UNTUK)
AKTIVITAS OPERASI
CASH FLOWS FROM (FOR) OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 305.861.040.565 275.028.412.566 Cash receipt from Customers
Pembayaran kepada pemasok,
karyawan dan beban usaha (305.177.956.954 ) (273.946.894.997 )
Cash paid to suppliers, employees and operating expenses
Penerimaan lain-lain 15.928.334.873 13.938.260.006 Other cash receipt
Kas diperoleh dari operasi 16.611.418.484 15.019.777.575 Net cash generated from operation
Pembayaran pajak penghasilan (3.931.455.987 ) (4.918.552.160 ) Income tax paid
Pembayaran untuk beban
keuangan (5.467.478.234 ) (1.626.854.034 ) Finance costs paid
Kas Bersih Diperoleh dari
Aktivitas Operasi 7.212.484.263 8.474.371.381
Net Cash Provided by Operating Activities ARUS KAS DARI (UNTUK)
AKTIVITAS INVESTASI
CASH FLOWS FROM (FOR) INVESTING ACTIVITIES
Penjualan aset tetap 37.109.655 181.000.000 Sale of fixed assets
Perolehan aset tetap (1.629.114.270 ) (1.450.102.786 ) Acquisition of fixed Assets
Kas Bersih Digunakan untuk
Aktivitas Investasi (1.592.004.615 ) (1.269.102.786 ) Net Cash Used in Investing Activities ARUS KAS DARI (UNTUK)
AKTIVITAS PENDANAAN
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Peningkatan modal disetor 388.450.000 1.997.331.700 Paid in capital
Kenaikan (penurunan) utang
bank (1.612.524.000 ) 995.666.000 Increase (decrease) of bank loan
Pembayaran liabilitas sewa (2.263.740.388 ) - Payment of lease liabilities
Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas
Pendanaan (3.487.814.388 ) 2.992.997.700
Net Cash Provided by (Used in) Financing Activities KENAIKAN BERSIH KAS
DAN BANK 2.132.665.260 10.198.266.295
NET INCREASE IN CASH ON HAND AND IN BANKS
KAS DAN BANK AWAL
TAHUN 13.479.870.164 3.281.603.869
CASH ON HAND AND IN BANKS AT THE BEGINNING OF
THE YEAR
KAS DAN BANK AKHIR
TAHUN 15.612.535.424 13.479.870.164
CASH ON HAND AND IN BANKS AT THE END OF THE
YEAR