tahun / Less than 1 year 1 sampai 2 tahun / 1 to 2 years Lebih dari 2 tahun / More than 2 years Bunga dan Provisi / Interest and Provision Jumlah / Total Beban masih harus
dibayar 3.743.535.681 - - 3.743.535.681 -
Accrued expenses Utang bank jangka
panjang 4.158.787.845 895.143.849 790.292.064 (705.241.808) 5.138.981.950
Long-term bank loans Utang sewa guna
usaha 11.650 - - (408) 11.242 Lease payable
Utang pembiayaan konsumen 70.794.224 49.117.435 - (14.305.659) 105.606.000 Consumer financing payable Jumlah 33.870.470.110 944.261.284 790.292.064 (719.547.875) 34.885.475.583 Total 2018 Kurang dari 1 tahun / Less than 1 year 1 sampai 2 tahun / 1 to 2 years Lebih dari 2 tahun / More than 2 years Bunga dan Provisi / Interest and Provision Jumlah / Total Utang bank jangka
pendek 15.609.757.362 - - - 15.609.757.362 Short-term bank loans Utang usaha – pihak ketiga 14.597.832.707 - - - 14.597.832.707 Trade payables – third parties
Utang lain-lain 1.885.381.140 - - - 1.885.381.140 Other payables
Beban masih
harus dibayar 11.632.388.023 - - 11.632.388.023 -
Accrued expenses Utang bank jangka
panjang 5.011.529.073 4.739.966.416 1.104.257.341 (1.600.965.086) 9.254.787.744
Long-term bank loans Utang sewa guna
usaha 4.850.264.714 669.191.431 - (456.163.709) 5.063.292.436 Lease payable
Utang pembiayaan konsumen 64.836.017 105.605.998 - (32.024.110) 138.417.905 Consumer financing payable Jumlah 53.651.989.036 5.514.763.845 1.104.257.341 (2.089.152.905) 58.181.857.317 Total
33. INFORMASI SEGMEN 33. SEGMENT INFORMATION
Grup melaporkan segmen-segmen berdasarkan PSAK 5 berdasarkan divisi-divisi operasi sebagai berikut:
The Group report segments under PSAK 5 are based on their operating divisions as follows:
1. Daging segar 2. Daging olahan 3. Lain-lain
Lain-lain terdiri dari minuman kemasan. Pada Agustus 2017, minuman kemasan sudah tidak diproduksi lagi dan PT SAPBeverages Indonesia, entitas anak sudah tidak beroperasi.
1. Fresh meat 2. Processed meat 3. Others
Others consist of packaging. In August 2017, PT SAPBeverages Indonesia were no longer produced and PT SAPBeverages Indonesia, a subsidiary, was no longer operating.
33. INFORMASI SEGMEN (lanjutan) 33. SEGMEN INFORMATION (continued) 2019 Daging Olahan/ Processed meat Daging segar/
Fresh meat Lainnya/ Others
Jumlah/ Total Eliminasi/ Elimination Konsolidasi/ Consolidation
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
PENDAPATAN USAHA 41.031.990.276 88.379.801.480 - 129.411.791.756 (3.154.932.500 ) 126.256.859.256 REVENUES
LABA OPERASI 570.566.891 4.163.753.635 (1.459.622.589 ) 3.274.697.937 9.848.943 3.284.546.880 OPERATING PROFIT
Biaya keuangan dan beban keuangan
yang tidak dialokasikan - - - - - (2.882.565.732 ) Finance cost and other unallocated cost
Laba sebelum pajak penghasilan - - - - - 3.070.282.568 Income before income tax
Manfaat (beban) pajak penghasilan - - - - - (1.242.615.397 ) Income tax benefit (expense)
Laba bersih tahun berjalan - - - - - 1.827.667.171 Net income (loss) for period
Laba bersih tahun berjalan
yang dapat diatribusikan kepada: Profit for the year attributable to:
Pemilik entitas induk - - - - - 1.372.317.773 Owners of the Parent
Kepentingan non-pengendali - - - - - 455.349.398 Non-controlling interests
Jumlah 1.827.667.171 Total
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Aset segmen 23.862.379.192 54.205.411.504 49.493.207.542 127.560.998.238 (10.172.273.894 ) 117.388.724.344 Segment assets
Aset yang tidak dapat dialokasikan - - - - - 1.197.924.602 Unallocated assets
Jumlah Aset 118.586.648.946 Total Assets
Liabilitas segmen 12.422.052.444 24.823.683.495 8.464.786.901 45.710.522.840 (9.352.063.636 ) 36.358.459.204 Segment liabilities
Utang yang tidak dapat dialokasikan - - - - - 8.176.569.868 Unallocated liabilities
Jumlah Liabilitas 44.535.029.072 Total Liabilities
33. INFORMASI SEGMEN (lanjutan) 33. SEGMEN INFORMATION (continued) 2018 Daging Olahan/ Processed meat Daging segar/
Fresh meat Lainnya / Others
Jumlah/ Total Eliminasi/ Elimination Konsolidasi/ Consolidation
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
PENDAPATAN USAHA 77.217.099.900 47.187.144.148 - 124.404.244.048 (2.347.811.805 ) 122.056.432.243 REVENUES
LABA OPERASI 5.249.979.184 2.331.601.395 (1.822.615.409 ) 5.758.965.170 (796.240.443 ) 4.962.724.727 OPERATING PROFIT
Biaya keuangan dan beban keuangan
yang tidak dialokasikan - - - - - (4.596.857.417 ) Finance cost and other unallocated cost
Laba sebelum pajak penghasilan - - - - - 2.873.944.971 Income before income tax
Manfaat (beban) pajak penghasilan - - - - - (1.388.872.379 ) Income tax benefit (expense)
Laba bersih tahun berjalan - - - - - 1.180.405.834 Net income (loss) for period
Laba bersih tahun berjalan
yang dapat diatribusikan kepada: Profit for the year attributable to:
Pemilik entitas induk - - - - - 1.490.066.246 Owners of the Parent
Kepentingan non-pengendali - - - - - (309.660.412 ) Non-controlling interests
Jumlah (1.180.405.834 ) Total
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Aset segmen 87.608.551.416 88.080.407.308 - 175.688.958.724 (54.165.840.443 ) 121.523.118.282 Segment assets
Aset yang tidak dapat dialokasikan - - - - - 5.174.715.121 Unallocated assets
Jumlah Aset 126.697.833.403 Total Assets
Liabilitas segmen 43.566.971.576 22.927.085.997 - 66.494.057.573 (3.569.500.000 ) 62.924.557.573 Segment liabilities
Utang yang tidak dapat dialokasikan - - - - - 8.803.364.300 Unallocated liabilities
Jumlah Liabilitas 71.727.921.873 Total Liabilities
- Pada tanggal 3 Januari 2020, Berdasarkan Akta Perjanjian Pinjaman No. 01 dari Notaris Sulistyaningsih, S.H., PT Kemang Food Industries (Entitas Anak) telah memperoleh fasilitas pinjaman dari PT Bank OCBC NISP Tbk yang terdiri dari :
a. Fasilitas Kredit Rekening Koran dengan jumlah batas sebesar Rp 2.000.000.000
b. Fasilitas Demand Loan Structured dengan jumlah batas sebesar Rp 10.000.000.000 c. Fasilitas Demand Loan Unstructured dengan
jumlah batas sebesar dengan jumlah batas sebesar Rp 8.000.000.000
d. Fasilitas Term Loan dengan jumlah batas sebesar Rp 3.250.000.000
e. Fasilitas Term Loan – 2 dengan jumlah batas
sebesar Rp 6.599.000.000
yang akan digunakan untuk tujuan investasi dan modal kerja.
- On January 3, 2020, based on Credit Agreement No. 01 from Notary Sulistyanigsih, S.H., PT Kemang Food Industries (Subsidiary) obtains a loan facility from PT Bank OCBC NISP Tbk consisting of :
a. Overdraft facility, with the amount of credit limit not exceeding Rp 2,000,000,000, b. Demand Loan Structured facility, with the
amount of credit limit not exceeding Rp 10,000,000,000
c. Demand Loan Unstructured facility, with the
amount of credit limit not exceeding Rp 8,000,000,000
d. Term Loan facility, with the amount of credit limit not exceeding Rp 3,250,000,000 e. Term Loan facility – 2, with the amount of
credit limit not exceeding Rp 6,599,000,000 which will be used for investment and working capital.
- Pada tanggal 3 Januari 2020, PT Kemang Food Industries, Entitas Anak, telah menerima Surat Keterangan Lunas No. B.013/Legal-Ops/0120 dari PT Bank Danamon Indonesia Tbk atas fasilitas Kredit Rekening Koran (KRK), Kredit Angsuran Berjangka (KAB) dan fasilitas Open Account Financing (OAF) dan oleh karena itu PT Kemang Food Industries tidak memiliki kewajiban apapun terhadap PT Bank Danamon Indonesia Tbk terhitung sejak diterbitkannya Surat Keterangan Lunas tersebut.
- On January 3, 2020, PT Kemang Food Industries, a Subsidiary, has received a Certificate of Paid No. B.013/Legal-Ops/0120 from PT Bank Danamon Indonesia Tbk for the Overdraft, Term Loan and Open Account Financing facility and therefore PT Kemang Food Industries has no obligation to PT Bank Danamon Indonesia Tbk since the issuance of this Certificate.
- Pada tanggal 14 Januari 2020, PT Kemang Food Industries, Entitas Anak, telah menerima Surat Teguran No. ST-00012/WPJ.20/KP.0704/2020 dari Direktorat Jenderal Pajak atas Surat Tagihan Pajak (“STP”) No. 00250/107/16/007/19 atas Pajak Pertambahan Nilai Barang dan Jasa masa
Januari s/d Desember 2016 sebesar Rp 922.139.574. Pada tanggal 21 Januari 2020,
Entitas anak telah memberikan tanggapan atas surat teguran tersebut bahwa entitas anak telah mengajukan proses keberatan atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai (“SKPKB PPN”) yang menjadi dasar diterbitkannya Surat Tagihan Pajak (“STP”) tersebut.
- On January 14, 2020, PT Kemang Food Industries, the Subsidiary, has received Reprimand Letter from Direktorat Jenderal Pajak No. ST-0012/WPJ.20/KP.0704/2020 for
the Tax Collection Letter (“STP”) No. 00250/107/16/007/19 for the Value Added
Tax of Goods and Services for the period of
January to December 2016 amounting to Rp 922,139,574. On January 21, 2020, the
Subsidiary has responded to the letter of reprimand that the Subsidiary has submitted an objection process for the Underpayment Tax Assessment Letter for Value Added Tax ("SKPKB PPN") which is the basis for the issuance of this Tax Collection Letter (“STP").
35. INFORMASI TAMBAHAN UNTUK ARUS KAS 35. CASH FLOW SUPLEMENTARY INFORMATION
a. Aktivitas Nonkas a. Noncash activities
Aktivitas yang tidak mempengaruhi arus kas sebagai berikut :
Activities not affecting cash flows are as follows:
2019 2018
Biaya emisi saham dari reklasifikasi biaya
ditangguhkan 3.569.500.000 -
Stock issuance costs from reclassification of deferred expense
Penambahan aset tetap melalui
utang pembiayaan konsumen - 161.409.278
Additional of fixed assets through finance lease payable
Penambahan aset tetap
melalui utang pihak berelasi - 110.000.000
Additional of fixed assets through related party payable
(lanjutan) (continued)
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:
2018
Arus kas / Cash
flows 2019
Utang bank jangka
pendek 15.609.757.362 (1.434.834.290 ) 14.174.923.072 Short-term bank loan Utang bank jangka
panjang 9.254.787.744 (4.115.805.794 ) 5.138.981.950 Long-term bank loan Utang sewa guna
usaha / 5.063.292.436 (5.063.281.194 ) 11.242 Lease payable
Utang pembiayaan
konsumen 138.417.905 (32.811.905 ) 105.606.000
Consumer financing payables
2017
Arus kas / Cash
flows 2018
Utang bank jangka
pendek 14.659.399.698
950.357.664 15.609.757.362 Short-term bank loan Utang bank jangka
panjang 14.349.297.675
(5.094.509.931 ) 9.254.787.744 Long-term bank loan Utang sewa guna
usaha 9.839.147.178 (4.775.854.742 ) 5.063.292.436 Lease payable
Utang pembiayaan
konsumen 330.045.518 (191.627.613 ) 138.417.905
Consumer financing Payables
36. REKLASIFIKASI AKUN 36. RECLASSIFICATION OF ACCOUNTS
Beberapa akun pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2018 telah direklasifikasi untuk menyesuaikan dengan penyajian laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2019. Rincian akun yang direklasifikasi disajikan sebagai berikut ini:
Several accounts in the consolidated statement of profit or loss and other comprehensive income for the year ended December 31, 2018 have been reclassified to conform with the presentation of the consolidated statement of profit or loss and other comprehensive income for the year ended December 31, 2019. The details of the accounts being reclassified are presented below:
2018 Sebelum Reklasifikasi / Before Reclassification Reklasifikasi / Reclassification Setelah Reklasifikasi / After Reclassification
Beban Pokok Penjualan Cost of Goods Sold
Gaji, upah dan tunjangan 11.803.492.893 (4.233.990.671 ) 7.569.502.222
Salaries, wages and advances
Lain-lain 253.459.230 4.233.990.671 4.487.449.901 Others
Beban Usaha Operating expenses
Pemasaran Marketing
Promosi 4.339.986.941 (92.716.071 ) 4.247.270.870 Promotion Perjalanan dinas dan
transportasi 4.247.270.870 92.716.071 4.339.986.941 Travel and transportation
Umum dan Administrasi General and Administrative
Riset dan pengembangan 3.265.067.522 (1.077.869.439 ) 2.187.198.083
Research and development
Tenaga ahli - 1.077.869.439 1.077.869.439 Professional fee Perjalanan dinas dan
transportasi 666.797.439 88.950.373 755.747.812 Travel and transportation
2019 2018
ASET ASSETS
ASET LANCAR CURRENT ASSET
Kas dan bank 177.132.298 170.266.522 Cash in hand and in banks
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap – bersih 454.356.250 563.518.750 Fixed asset – net
Aset pajak tangguhan 306.412.752 14.438.194 Deferred tax asset
Investasi 66.002.100.000 49.802.100.000 Investment
Biaya ditangguhkan - 3.569.500.000 Deferred expenses
JUMLAH ASET TIDAK LANCAR 66.762.869.002 53.949.556.944 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 66.940.001.300 54.119.823.466 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang pajak 6.752.856 8.531.750 Taxes payable
Beban masih harus dibayar 80.000.000 60.000.000 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 3.118.000 2.420.000 Third party Pihak berelasi 1.693.460.090 4.184.575.000 Related parties Jumlah Liabilitas Jangka Pendek 1.783.330.946 4.255.526.750 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITY
Liabilitas diestimasi atas imbalan kerja
karyawan 21.151.009 57.752.775
Estimated liabilities for employees’ benefits
JUMLAH LIABILITAS 1.804.481.955 4.313.279.525 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham – nilai nominal per saham Rp 100
Modal dasar – 2.000.000.000 saham
Modal ditempatkan dan
disetor penuh – 650.000.000 saham pada tanggal 31 Desember 2019 dan 500.000.000 saham pada
tanggal 31 Desember 2018 65.000.000.000 50.000.000.000
Share capital – Rp 100 par value per share
Authorized – 2,000,000,000 shares
Issued and fully paid – 650,000,000 shares as of December 31, 2019 and 500,000,000 shares as of December 31, 2018
Tambahan modal disetor 1.214.764.186 10.000.000 Additional paid-in capital Defisit (1.157.870.419 ) (248.735.868 ) Deficits
Penghasilan komprehensif lain 78.625.578 45.279.809 Other comprehensive income
JUMLAH EKUITAS 65.135.519.345 49.806.543.941 TOTAL EQUITY