Perusahaan mencatat liabilitas diestimasi atas imbalan kerja karyawan berdasarkan perhitungan internal dan laporan aktuaria PT Sakura Aktualita Indonesia tanggal 1 Maret 2022. Dengan menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut:
As of March 31, 2022 and December 31, 2021, the balance of estimated liabilities for employee benefits is based on internal calculation and the actuarial report of PT Sakura Aktualita Indonesia dated March 1, 2022. The method used in the actuarial valuation is the “Projected Unit Credit”
method with the following assumptions:
31 Maret 2022 / March 31, 2022
31 Desember 2021 / December 31, 2021
Usia pensiun 55 tahun / years 55 tahun / years 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 IV TMI IV 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 then decreased linearly to 1% at 55
years
5% sampai usia 45 tahun kemudian menurun linear
sampai menjadi 1% di usia 55 tahun / to 5% at 45 years then decreased linearly to 1% at 55
years 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 employee benefits expense recognized in interim consolidated statement of profit or loss and other comprehensive income is as follows:
31 Maret 2022 / March 31, 2022
31 Desember 2021 / December 31, 2021
Beban jasa kini 238.338.532 953.354.127 Current service cost
Beban bunga 76.529.464 306.117.857 Interest cost
Jumlah 314.867.996 1.259.471.984 Total
Pengukuran kembali liabilitas diestimasi atas imbalan kerja
karyawan (325.541.853 ) 1.302.167.407
Remeasurement of estimated liabilities for
employee benefits 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 2022 / March 31, 2022
31 Desember 2021 / December 31, 2021
Saldo awal 5.251.777.548 10.625.014.250 Beginning balance
Beban imbalan kerja
(Catatan 25) 314.867.996 1.259.471.984
Employee benefit expense (Note 25)
Pembayaran imbalan (150.581.116 ) (255.722.700 ) Payment of benefits
Pengukuran kembali
keuntungan aktuarial (325.541.853 ) (1.302.167.407 )
Remeasurement of actuarial gains
Pelepasan entitas anak - (5.074.818.580 ) Disposal of subsidiary
Saldo akhir 5.090.522.575 5.251.777.547 Ending balance
Sensitivitas keseluruhan liabilitas pensiun terhadap perubahan tertimbang asumsi dasar pada tanggal 31 Maret 2022 dan 31 Desember 2021 adalah sebagai berikut:
The sensitivity of the overall pension liability to changes in the weighted principal assumptions as of March 31, 2022 and December 31, 2021 is as follows:
Dampak Terhadap Liabilitas Imbalan Pasti/
Impact on Defined Benefit Liability Perubahan asumsi/
Change in Assumptions
Kenaikan asumsi/
Increase in Assumptions
Penurunan asumsi/
Decrease in Assumptions
Tingkat diskonto 1% (347.620.467 ) 305.433.415 Discount rate
Tingkat pertumbuhan gaji 1% 301.637.885 (321.271.575 ) Salary growth rate
Rincian pemegang saham pada tanggal 31 Maret 2022 dan 31 Desember 2021 adalah
sebagai berikut:
The composition of shareholders as of March 31, 2022 and December 31, 2021 is as
follows:
31 Maret 2022 / March 31, 2022
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
Edy Selamat 192.724.643 10,14% 19.272.464.300 Edy Selamat
Billy Dahlan 185.175.000 9,75% 18.517.500.000 Billy Dahlan
Reksa Dana Narada
Saham Indonesia 134.032.800 7,05% 13.403.280.000
Reksa Dana Narada Saham Indonesia
Masyarakat 372.920.407 19,63% 37.292.040.700 Public
Jumlah 1.899.852.850 100,00% 189.985.285.000 Total
31 Desember 2021 / December 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
Edy Selamat 192.724.643 10,14% 19.272.464.300 Edy Selamat
Billy Dahlan 185.175.000 9,75% 18.517.500.000 Billy Dahlan
Reksa Dana Narada
saham Indonesia 134.868.100 7,10% 13.486.810.000
Reksa Dana Narada Saham Indonesia
Masyarakat 372.085.107 19,58% 37.208.510.700 Public
Jumlah 1.899.852.850 100,00% 189.985.285.000 Total
Pada tanggal 31 Maret 2022, tidak terdapat Direksi Perusahaan yang memiliki saham Perusahaan
As of March 31, 2022, there is no Director of the Company shares.
Pada tahun 2021, Perusahaan telah menerbitkan Waran Seri 1, yang terdiri dari 253.210 lembar saham atau masing-masing sebesar Rp 25.321.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Perusahaan.
In 2021, the Company has issued Series 1 Warrants consisting of 253,210 shares or amounted to Rp 25,321,000, which have been recorded as issued and paid-up capital of the Company.
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 2022 / March 31, 2022
31 Desember 2021 / December 31, 2021
Jumlah utang 189.029.914.336 186.729.646.264 Total payables
Dikurangi kas dan bank 6.595.983.047 5.584.863.628 cash on hand and in banks
Utang bersih 182.433.931.289 181.144.782.636 Net debt
Jumlah ekuitas 66.133.939.934 69.938.658.192 Total equity
Rasio utang terhadap modal 2,76 2.59 Gearing ratio
22. PENDAPATAN BERSIH 22. NET REVENUES
Rincian pendapatan bersih adalah sebagai berikut: The detail of net revenues is as follows:
31 Maret 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021
Hotel 12.418.534.148 9.908.339.414 Hotels
Real estat 2.933.392.273 6.001.813.389 Real estate
Penyewaan 760.004.465 175.530.000 Rental
Jasa manajemen perhotelan - 1.518.552.911 Hotel management services
Jumlah 16.111.930.886 17.604.235.714 Total
Pada periode tiga bulan yang berakhir pada tanggal 31 Maret 2022 dan 2021, pendapatan dari pelanggan tidak ada yang melebihi 10% dari pendapatan bersih.
For the three-month period ended March 31, 2022 and 2021, there is no revenues from customers exceeding 10% of the net revenues.
23. BEBAN POKOK PENDAPATAN 23. COST OF 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 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021
Hotel 5.816.557.276 5.023.141.330 Hotels
Real estat 1.656.972.607 3.397.170.604 Real estate
Penyewaan 533.548.764 295.279.334 Rental
Jumlah 8.007.078.647 8.715.591.268 Total
Pada periode tiga bulan yang berakhir pada tanggal 31 Maret 2022 dan 2021, tidak terdapat pembelian kepada pihak tertentu yang melebihi 10% dari jumlah beban pokok pendapatan.
For the three-month period ended March 31, 2022 and 2021, 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 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021
Hotel 344.615.669 250.964.586 Hotels
Real estat 286.969.688 991.478.780 Real estate
Jumlah 631.585.357 1.242.443.366 Total
Berdasarkan rincian Based on details 31 Maret 2022 /
March 31, 2022
31 Maret 2021 / March 31, 2021
Legal 86.386.091 229.198.620 Legal
Biaya fasilitas unit rumah 84.313.136 18.750.000 Houses facilities
Biaya langganan 81.959.800 68.366.584 Subscription expenses
Estate 57.980.970 585.257.202 Estate
Komisi 44.496.449 142.261.374 Commission
Acara, Promosi dan
Reklame 36.065.380 45.303.902
Event, Promotion and Advertising
Hiburan 28.962.315 39.114.524 Entertainment
Dekorasi 15.729.210 10.361.539 Decoration
Brosur 1.280.000 4.120.000 Brochure
Lain-lain 194.412.006 99.709.621 Others
Jumlah 631.585.357 1.242.443.366 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 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021
Hotel 5.408.489.570 4.868.675.190 Hotels
Real estat 2.888.821.388 3.296.172.943 Real estate
Jasa manajemen perhotelan - 2.233.160.168 Hotel management services
Jumlah 8.297.310.958 10.398.008.301 Total
Berdasarkan rincian Based on details
31 Maret 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021
Gaji, upah dan tunjangan 3.256.102.394 4.462.291.957 Salary, wages and allowance
Operasi kantor 1.862.537.102 2.563.795.505 Office operating
Jasa profesional 773.981.079 179.890.000 Professional fee
Perawatan aset 489.218.626 337.197.673 Asset maintenance
Pajak 436.971.278 559.783.540 Tax
Divisi administrasi dan legal 299.884.931 261.340.314 Legal administrative division
Imbalan kerja karyawan 314.867.996 891.429.900 Employee benefits
Divisi HRD 239.318.343 315.426.657 HRD division
Penyusutan dan amortisasi 238.210.128 287.409.991 Depreciation and amortization
Asuransi 211.339.958 213.104.881 Insurance
Akomodasi dan perjalanan
dinas 86.873.914 110.495.878
Accomodation and official travel
Peralatan kantor 76.405.566 206.387.705 Office equipment
Lain-lain (dibawah
Rp 100.000.000) 11.599.643 9.454.300
Others (under Rp 100,000,000)
Jumlah 8.297.310.958 10.398.008.301 Total
Rincian pendapatan (beban) lain-lain adalah sebagai berikut:
The details of other income (expenses) are as follows:
31 Maret 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021 Realisasi atas penurunan
cadangan piutang usaha
(Catatan 6) 1.040.006.065 1,723,241,830
Realization of trade receivables
(Note 6)
Pembatalan pesanan 36.265.294 - Order cancellation
Penurunan nilai piutang
usaha (lihat Catatan 6) - (1.391.294.228 )
Impairment of trade receivables (see Note 6) Beban bunga – utang bank (4.254.757.987 ) (4.012.475.338 ) Interest – bank loan
Administrasi bank (47.871.998 ) (291.471.216 ) Bank administration
Rugi penghapusan aset tetap
(Catatan 9) (20.029.156 ) -
Loss on disposal of fixed assets (Note 9) Beban bunga – utang
pembiayaan konsumen (1.170.197 ) (2.808.994 )
Interest – consumer financing payables
Lain-lain (92.905.198 ) 57.523.820 Others
Jumlah (3.340.463.177 ) 3.917.284.126 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 2022 dan 2021 adalah sebagai berikut:
The calculation of net income per share for the three-month periode ended March 31, 2022 and 2021 as follows:
31 Maret 2022 / March 31, 2022
31 Maret 2021 / March 31, 2021 Rugi bersih periode berjalan
diatribusikan kepada entitas
induk (3.959.064.194 ) (5.519.882.678 )
Net losses for the period attributable to
owners of the parent Jumlah rata-rata saham
tertimbang 6.894.132.762 6.894.132.762
Weighted average number of shares for
Rugi per saham dasar (0,574 ) (0,801 ) Basic losses per share
28. SIFAT DAN TRANSAKSI PIHAK BERELASI 28. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES