31 Desember/ 31 Desember/ 31 Desember 2019/
December 31, December 31, January 1, 2020/
2021 2020 *) December 31, 2019*)
Rp Rp Rp
a. Berdasarkan pelanggan a. By debtor
Pihak berelasi (Catatan 33) Related parties (Note 33)
PT. Asia Paramita Indah 335.275.377.405 300.534.161.686 392.817.835.335 PT. Asia Paramita Indah Mandom Corporation, Jepang 14.306.629.630 19.403.461.382 17.514.851.223 Mandom Corporation, Japan Mandom Philippines Corporation 2.446.510.232 - 9.533.104.514 Mandom Philippines Corporation
Mandom Vietnam Company Mandom Vietnam Company
Limited 1.068.924.643 1.579.297.206 2.479.392.369 Limited
Mandom Corporation Mandom Corporation
(Thailand) Ltd. 863.087.610 6.128.345.309 2.984.863.311 (Thailand) Ltd.
Sunwa Marketing Co., Ltd. 540.771.792 150.643.199 264.129.287 Sunwa Marketing Co., Ltd.
Mandom Corp (Singapore) Pte Ltd 84.278.623 - - Mandom Corp (Singapore) Pte Ltd
Mandom Taiwan Corporation - - 439.167.343 Mandom Taiwan Corporation
Sub jumlah 354.585.579.935 327.795.908.782 426.033.343.382 Subtotal
Pihak ketiga Third parties
Ace Distributors FZE (ACE) 11.140.466.345 10.220.941.325 13.527.743.137 Ace Distributors FZE (ACE) PT. Harmoni Mitra Jaya 845.074.138 142.562.112 1.081.244.736 PT. Harmoni Mitra Jaya Rank Distributors Sdn. Bhd. - 3.675.088.566 2.742.250.270 Rank Distributors Sdn. Bhd.
PT. Penta Valent - 92.000 2.125.776.183 PT. Penta Valent
Gardenia Cosmotrade LLP - - 7.039.357.277 Gardenia Cosmotrade LLP
Lain-lain (masing-masing
dibawah Rp 1.000.000.000) 1.643.478.899 1.254.892.448 4.010.064.397 Others (each below Rp 1,000,000,000) Sub jumlah 13.629.019.382 15.293.576.451 30.526.436.000 Subtotal
Cadangan kerugian penurunan nilai - (25.947.952) - Allowance for impairment losses Bersih 13.629.019.382 15.267.628.499 30.526.436.000 Net
Piutang usaha 368.214.599.317 343.063.537.281 456.559.779.382 Trade accounts receivable
b. Berdasarkan umur b. By age category
Belum jatuh tempo 368.214.599.317 343.063.537.281 456.559.779.382 Not yet due
c. Berdasarkan mata uang c. By currency
Mata uang fungsional Functional currency
Rupiah 337.763.930.442 301.931.708.246 399.654.589.291 Rupiah
Mata uang asing Foreign currencies
Dollar Amerika Serikat 16.144.039.245 21.754.315.605 39.390.338.868 U.S. Dollar
Yen 14.306.629.630 19.403.461.382 17.514.851.223 Yen
Jumlah 368.214.599.317 343.089.485.233 456.559.779.382 Total
Cadangan kerugian penurunan nilai - (25.947.952) - Allowance for impairment losses Piutang usaha - bersih 368.214.599.317 343.063.537.281 456.559.779.382 Trade accounts receivable - net
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
Piutang usaha tidak dikenakan bunga dan pada umumnya periode kredit adalah 30 hingga 90 hari (2020 dan 2019: 30 hingga 90 hari).
Trade accounts receivable are non-interest bearing and generally with credit period of 30-90 days (2020 and 2019: 30 - 90 days).
Bunga tidak dikenakan kepada pelanggan yang umur piutangnya telah jatuh tempo dikarenakan seluruh piutang usaha masih berada pada transaksi normal dan tidak ada kejadian atas tunggakan piutang usaha yang telah lama jatuh tempo.
No interest is charged on the overdue trade receivables as all are still under the normal transaction and there are no cases of long overdue trade receivables.
Pada tanggal 31 Desember 2021, Rp 335.275.377.405 (31 Desember 2020: Rp 300.534.161.686; 1 Januari 2020/31 Desember 2019: Rp 392.817.835.335) merupakan piutang dari PT. Asia Paramita Indah, pelanggan terbesar Grup (Catatan 24) yang mewakili lebih dari 5% dari jumlah saldo piutang usaha. Tidak ada pelanggan lain yang mewakili lebih dari 5% dari jumlah saldo piutang usaha.
As of December 31, 2021, trade accounts receivable balance amounted to Rp 335,275,377,405 (December 31, 2020: Rp 300,534,161,688; January 1, 2020/December 31, 2019: Rp 392,817,835,335) represents receivable from PT. Asia Paramita Indah, the Group’s largest customer (Note 24) representing more than 5% of the total trade accounts receivable.
There are no other customers who represent more than 5% of the total balance of trade accounts receivable.
Cadangan kerugian kredit untuk piutang usaha telah diukur sejumlah ECL sepanjang umur. ECL pada piutang usaha diestimasi berdasarkan matriks provisi dengan mengacu pada pengalaman gagal bayar debitur masa lalu dan analisis posisi keuangan debitur saat ini, disesuaikan dengan faktor-faktor yang spesifik dari debitur dan kondisi ekonomi umum industri di mana debitur beroperasi. Manajemen menentukan bahwa piutang usaha memiliki kerugian kredit yang tidak material.
Allowance for credit losses for trade accounts receivable has been measured at an amount equal to lifetime ECL. The ECL on trade accounts receivable are estimated using a provision matrix by reference to past default experience of the debtor and an analysis of the debtor’s current financial position, adjusted for factors that are specific to the debtors and general economic conditions of the industry in which the debtors operate. Management determines the trade accounts receivables are subject to immaterial credit loss.
Tidak ada perubahan dalam teknik estimasi atau asumsi signifikan yang dibuat selama periode pelaporan berjalan.
There has been no change in the estimation techniques or significant assumptions made during the current reporting period.
9. PIUTANG LAIN-LAIN 9. OTHER ACCOUNTS RECEIVABLE
1 Januari 2020/
31 Desember/ 31 Desember/ 31 Desember 2019/
December 31, December 31, January 1, 2020/
2021 2020 December 31, 2019
Rp Rp Rp
Piutang bunga deposito 540.788.889 939.915.556 811.688.890 Deposit interests
Pinjaman karyawan 302.625.676 1.018.918.146 2.101.552.464 Employee loans
Piutang pihak berelasi - - 194.305.426 Due from related parties
Lain-lain 1.120.673.632 23.068.957 495.684.776 Others
Sub jumlah 1.964.088.197 1.981.902.659 3.603.231.556 Subtotal
Dikurangi bagian jangka panjang 108.361.644 361.514.426 974.612.696 Less: non-current portion Bagian yang jatuh tempo dalam
satu tahun 1.855.726.553 1.620.388.233 2.628.618.860 Current portion
Pinjaman karyawan merupakan fasilitas pinjaman dengan bunga yang diberikan Grup untuk karyawannya.
Pembayaran pinjaman dilakukan dengan cicilan tiap bulan dengan pengurangan gaji karyawan.
Employee loans represent interest bearing loan facilities provided by the Group to its employees. The employee loans are settled in monthly installments through deduction from the employees’ salary.
Piutang pihak berelasi merupakan fasilitas pinjaman dengan bunga yang diberikan Grup untuk Management Perusahaan.
Due from related parties represent interest bearing loan facilities provided by the Group to its Management.
Untuk tujuan penilaian penurunan nilai, piutang lain-lain dianggap memiliki risiko kredit yang rendah karena waktu pembayaran dikendalikan oleh Grup dengan mempertimbangkan manajemen arus kas dalam Grup dan tidak ada peningkatan signifikan dalam risiko gagal bayar sejak pengakuan awal. Oleh karena itu, untuk tujuan penilaian penurunan nilai pinjaman ini, cadangan kerugian diukur sejumlah ECL 12 bulan.
For purpose of impairment assessment, other account receivables are considered to have low credit risk as the timing of payment is controlled by the Group taking into account cash flow management within the Group’s and there has been no significant increase in the risk of default on the receivables since initial recognition.
Accordingly, for the purpose of impairment assessment for these receivables, the loss allowance is measured at an amount equal to 12-month ECL.
Dalam menentukan ECL, manajemen telah memperhitungkan posisi keuangan Grup terkait, disesuaikan dengan faktor-faktor spesifik dari pihak berelasi dan kondisi ekonomi umum industri di mana pihak berelasi beroperasi, dalam memperkirakan kemungkinan terjadinya gagal bayar pinjaman serta kerugian saat terjadinya gagal bayar. Manajemen menentukan bahwa pinjaman lain-lain memiliki kerugian kredit yang tidak material.
In determining the ECL, management has taken into account the financial position of the related parties, adjusted for factors that are specific to the related parties and general economic conditions of the industry in which the related parties operate, in estimating the probability of default of the other accounts receivable as well as the loss upon default.
Management determines the other accounts receivable are subject to immaterial credit loss.
Tidak ada perubahan dalam teknik estimasi atau asumsi signifikan yang dibuat selama periode pelaporan berjalan.
There has been no change in the estimation techniques or significant assumptions made during the current reporting period.
10. PERSEDIAAN 10. INVENTORIES
1 Januari 2020/
31 Desember/ 31 Desember/ 31 Desember 2019/
December 31, December 31, January 1, 2020/
2021 2020 *) December 31, 2019*)
Rp Rp Rp
Barang jadi 276.377.343.727 290.034.901.522 429.692.012.522 Finished goods Bahan baku 129.064.324.959 124.270.332.858 127.300.999.307 Raw materials Bahan pengemas 98.477.871.801 97.504.666.124 110.274.574.000 Packaging materials Barang dalam proses 40.832.237.310 31.184.350.403 38.645.298.312 Work in process
Barang promosi dan lainnya 27.607.141 87.865.550 691.431.853 Promotional goods and others Jumlah 544.779.384.938 543.082.116.457 706.604.315.994 Total
Penyisihan penurunan nilai (46.924.551.836) (10.160.810.730) (5.873.175.263) Allowance for decline in value Bersih 497.854.833.102 532.921.305.727 700.731.140.731 Net
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
Mutasi penyisihan penurunan nilai persediaan: Changes in the allowance for decline in value of inventories are as follows:
1 Januari 2020/
31 Desember/ 31 Desember/ 31 Desember 2019/
December 31, December 31, January 1, 2020/
2021 2020 *) December 31, 2019*)
Rp Rp Rp
Saldo awal tahun 10.160.810.730 5.873.175.263 6.760.162.776 Balance at beginning of year Penambahan 52.746.459.010 33.431.814.218 8.724.158.298 Additions
Penghapusan (15.982.717.904) (29.144.178.751) (9.611.145.811) Written-off
Saldo akhir tahun 46.924.551.836 10.160.810.730 5.873.175.263 Balance at end of year
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan tersebut adalah cukup.
Management believes that the allowance for decline in value of inventories is adequate.
Tidak terdapat persediaan yang digunakan sebagai jaminan.
There are no inventories used as collateral.
Persediaan telah diasuransikan terhadap risiko kebakaran, pencurian dan risiko lainnya kepada PT. Asuransi MSIG Indonesia dengan jumlah pertanggungan sebesar Rp 828.112.565.310 pada tanggal 31 Desember 2021 (31 Desember 2020:
Rp 559.714.893.344; 1 Januari 2020/31 Desember 2019: Rp 541.208.926.893).
At December 31, 2021, inventories were insured against fire, theft and other possible risks with PT. Asuransi MSIG Indonesia for a sum of Rp 828,112,565,310 (December 31, 2020:
Rp 559,714,893,344; January 1, 2020/December 31, 2019: Rp 541,208,926,893).
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian yang dialami Grup.
Management believes that the insurance coverage is adequate to cover possible losses to the Group.
11. BIAYA DIBAYAR DIMUKA 11. PREPAID EXPENSES
1 Januari 2020/
31 Desember/ 31 Desember/ 31 Desember 2019/
December 31, December 31, January 1, 2020/
2021 2020 *) December 31, 2019*)
Rp Rp Rp
Sewa 3.527.131.234 4.798.497.618 5.194.663.136 Rental
Iklan dan promosi 1.484.707.836 1.708.491.785 1.918.100.270 Advertising and promotion Asuransi 78.834.157 82.978.805 70.074.955 Insurance
Lain-lain 845.282.169 268.821.688 1.092.160.690 Others Jumlah 5.935.955.396 6.858.789.896 8.274.999.051 Total
Dikurangi bagian biaya dibayar Less non-current portion
dimuka jangka panjang of prepaid expenses
Sewa - 61.666.657 1.759.266 Rental
Lain-lain - - 516.581.630 Others
Jumlah - 61.666.657 518.340.896 Total
Bagian jangka pendek
Sewa 3.527.131.234 4.736.830.961 5.192.903.870 Rental
Iklan dan promosi 1.484.707.836 1.708.491.785 1.918.100.270 Advertising and promotion Asuransi 78.834.157 82.978.805 70.074.955 Insurance
Lain-lain 845.282.169 268.821.688 575.579.060 Others
Jumlah bagian lancar dari Total current portion of
biaya dibayar dimuka 5.935.955.396 6.797.123.239 7.756.658.155 prepaid expenses
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)