Dalam rangka rencana Perusahaan untuk melakukan penawaran umum efek utang, Perusahaan telah menerbitkan kembali laporan keuangan konsolidasian Perusahaan
untuk tahun yang berakhir tanggal 30 Juni 2021 untuk dicantumkan dalam
dokumen pembayaran.
With respect to the Company’s plan to conduct public offering of debt securities, the Company has reissued its consolidated financial statements for the year ended June 30, 2021 for inclusion in the offering document.
Terdapat tambahan dan perubahan pengungkapan atas Catatan atas Laporan Keuangan yakni sebagai berikut:
Catatan 1.a Pendirian dan Informasi Umum
Catatan 1.b Entitas Anak
Catatan 1.c Dewan Komisaris, Direksi, dan Manajemen Kunci
Catatan 1.d Penawaran Umum Obligasi Perusahaan
Catatan 2.c Pernyataan dan Interpretasi Standar Akuntansi Baru dan Revisi yang Berlaku Efektif ada Tahun Berjalan
Catatan 5 Piutang Usaha
Catatan 6 Pendapatan Diakui di Muka
Catatan 7 Persediaan
Catatan 10 Perpajakan
Catatan 11 Piutang Lain-lain
Catatan 14 Aset Takberwujud
Catatan 16 Utang Usaha
There are additional and revision disclosures in Note to the Consolidated Financial Statements, as follows:
Note 1.a Establishment and General Information
Note 1.b Subsidiary
Note 1.b Board of Commisioners, Directors, and Key Management
Note 1.d The Company’s Bonds Public Offering
Note 2.c New and Revised Statements and Interpretation of Financial Accounting Standards Effective in the Current Year
Note 5 Accounts Receivable
Note 6 Accrued Revenues
Note 7 Inventories
Note 10 Taxation
Note 11 Other Receivables
Note 14 Intangible Asset
Note 16 Account Payables
Catatan 17 Beban Akrual
Catatan 19 Liabilitas Jangka Pendek Lainnya
Catatan 20 Utang Obligasi
Catatan 21 Utang Bank
Catatan 26 Pendapatan
Catatan 27 Beban Pokok Pendapatan
Catatan 31 Laba Per Saham
Catatan 35 Informasi Tambahan Arus
Catatan 36 Segmen Operasi Kas
Note 17 Accrued Expenses
Note 19 Other Short-Term Liabilities
Note 20 Bonds Payable
Note 21 Bank Loan
Note 26 Revenues
Note 27 Cost of Revenues
Note 31 Earning Per Share
Note 35 Supplemental Cash Flows Information
Note 36 Operating Segment
42. Tanggung Jawab Manajemen Atas Laporan
Keuangan Konsolidasian 42. Management Responsibility of the Consolidated Financial Statements
Manajemen Perusahaan bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolidasian yang telah disetujui Direksi untuk diterbitkan pada tanggal 13 September 2021.
The Management of the Company is responsible for the preparation and presentation of the consolidated financial statements which are authorized by Directors for issuance September 13, 2021.
Aset Lancar Current Assets
Kas dan Setara Kas 292,700,737,220 43,248,748,700 297,167,255,864 114,091,593,241 Cash and Cash Equivalents
Piutang Usaha Accounts Receivable
Pihak Berelasi 40,051,025,513 358,262,486 2,976,257,215 659,778,526 Related Parties
Pihak Ketiga 40,551,477,460 41,967,072,442 130,689,707,962 31,071,142,576 Third Parties
Pendapatan Diakui di Muka Accrued Revenues
Pihak Berelasi 168,038,552,479 210,045,298,612 146,373,957,258 53,133,257,140 Related Parties
Pihak Ketiga 23,894,782,715 17,771,887,432 512,659,282,940 453,242,657,515 Third Parties
Persediaan 2,830,272,528,329 2,660,228,035,755 1,770,352,372,339 1,628,373,055,948 Inventories
Uang Muka 23,843,876,028 26,528,920,616 25,218,538,290 11,663,419,939 Advances
Biaya Dibayar Dimuka 10,828,032,286 4,218,101,415 1,621,295,803 3,548,506,581 Prepaid Expenses
Pajak Dibayar Dimuka 69,021,623,005 73,685,152,515 88,986,326,990 12,344,646,553 Prepaid Tax
Jumlah Aset Lancar 3,499,202,635,035 3,078,051,479,973 2,976,044,994,661 2,308,128,058,019 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Piutang Lain-lain Other Receivables
Pihak Berelasi 22,477,497,510 19,824,033,098 6,824,423,768 -- Related Party
Pihak Ketiga 461,249,191 152,685,371 -- 2,634,489,441 Third Parties
Investasi pada Entitas Anak 86,991,233,935 86,991,233,935 87,000,000,000 -- Investments on Subsidiary
Persediaan 1,892,087,278,673 1,439,760,880,585 1,274,189,961,199 218,439,858,771 Inventories
Aset Tetap 2,490,684,164 3,065,457,434 3,488,442,568 -- Property and Equipment
Aset Hak Guna - Bersih 267,604,137 1,508,870,032 -- -- Rights-Of-Use Assets - Net
Aset Takberwujud 3,133,500,000 -- -- -- Intangible Asset
Aset Lain-Lain 36,933,991,084 24,141,122,834 -- 78,000,000 Other Assets
Total Aset Tidak Lancar 2,044,843,038,694 1,575,444,283,289 1,371,502,827,535 221,152,348,212 Total Non-Current Assets
JUMLAH ASET 5,544,045,673,729 4,653,495,763,262 4,347,547,822,196 2,529,280,406,231 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Jangka Pendek Current Liabilities
Utang Usaha Accounts Payable
Pihak Berelasi 621,564,366,311 594,842,859,537 598,086,787,272 577,490,298,686 Related Parties
Pihak Ketiga 180,507,255,960 159,824,252,176 160,287,373,907 499,808,747,423 Third Parties
Beban Akrual 833,557,381,096 635,132,614,682 820,519,475,107 10,126,453,738 Accrued Expense
Liabilitas Sewa 496,690,897 1,532,024,687 -- -- Lease Liabilities
Utang Pajak 8,881,223,688 4,820,044,031 10,198,260,739 9,354,336,801 Taxes Payable
Pendapatan Diterima di Muka 596,767,042,158 532,052,593,998 57,113,366,350 30,102,676,440 Unearned Revenues
Utang Obligasi 486,703,504,046 -- -- -- Bonds Payables
Utang Bank Jangka Pendek 299,181,380,248 311,911,929,204 199,002,129,059 90,578,367,169 Short-Term Bank Loan
Liabilitas Jangka Pendek Lainnya 513,070,336 15,460,055,245 -- 120,785,000 Other Short Term Liabilities
Jumlah Liabilitas Jangka Pendek 3,028,171,914,740 2,255,576,373,560 1,845,207,392,434 1,217,581,665,257 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Utang Obligasi 8,916,472,491 -- -- -- Bonds Payables
Utang Bank Jangka Panjang 516,534,044,533 441,822,544,533 302,482,157,569 5,000,000,000 Long-term Bank Loan
Pinjaman dari Pihak Berelasi -- -- -- 107,160,808,000 Loan from Related Party
Liabilitas Pajak Tangguhan 1,455,933,907 1,459,136,273 1,665,739,454 -- Deferred Tax Liabilities
Utang Lain-lain 10,574,054 -- -- -- Other Payable
Jumlah Liabilitas Jangka Panjang 526,917,024,985 443,281,680,806 304,147,897,023 112,160,808,000 Total Non-Current Liabilities
JUMLAH LIABILITAS 3,555,088,939,725 2,698,858,054,366 2,149,355,289,457 1,329,742,473,257 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Atributable to Owners
Kepada Pemilik Entitas Induk of the Parent Entity
Modal Saham - Nilai Nominal Rp 1.000.000 per-saham Share Capital - Rp 1,000,000 par value per share
Modal dasar 8.000.000 saham pada 30 Juni 2021, Authorized Capital of 8,000,000 shares as of June 30, 2021
31 Desember 2020, 2019, dan 2018 as of December 31, 2020, 2019, and 2018
Modal Ditempatkan dan Disetor Penuh Sebesar 2.000.000 2,000,000,000,000 2,000,000,000,000 2,000,000,000,000 1,135,000,000,000 Subscribed and Fully Paid Capital 2,000,000 shares
Saldo Laba Retained Earnings
Ditentukan Penggunaannya 27,938,767,026 27,938,767,026 -- -- Appropriated
Belum Ditentukan Penggunaannya (38,982,033,022) (73,301,058,130) 198,192,532,739 64,537,932,974 Unappropriated
JUMLAH EKUITAS 1,988,956,734,004 1,954,637,708,896 2,198,192,532,739 1,199,537,932,974 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 5,544,045,673,729 4,653,495,763,262 4,347,547,822,196 2,529,280,406,231 TOTAL LIABILITIES AND EQUITY
Sampai dengan 31 Desember 2018 Until December 31, 2018
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2021 2020 2020 2019 2018
Rp Rp Rp Rp Rp
PENDAPATAN USAHA 201,021,030,858 209,364,539,738 977,221,009,504 808,895,668,000 438,677,172,510 REVENUES BEBAN POKOK PENDAPATAN (150,213,215,728) (197,193,094,877) (801,582,919,316) (603,260,718,795) (326,739,561,261) COST OF REVENUES
LABA KOTOR 50,807,815,130 12,171,444,861 175,638,090,188 205,634,949,205 111,937,611,249 GROSS PROFITS
BEBAN USAHA OPERATING EXPENSES
Beban Umum dan Administrasi (14,088,119,562) (16,002,383,056) (35,381,001,755) (32,849,347,374) (11,878,171,084) General and Administrative Expenses Beban Pajak Final (3,410,836,636) (1,247,568,998) (14,016,367,642) (8,147,746,681) (4,654,174,432) Final Tax Expenses Penghasilan (Beban) Lain-lain - Bersih 6,692,328,176 10,655,642,319 15,431,740,330 (27,027,258,738) (30,278,252,568) Other Income (Expenses) - Net LABA SEBELUM BEBAN KEUANGAN 40,001,187,108 5,577,135,126 141,672,461,121 137,610,596,412 65,127,013,165 PROFIT BEFORE FINANCIAL CHARGES Beban Keuangan (5,685,364,288) (4,768,594,170) (7,159,022,200) (1,842,665,193) (104,714,191) Financial Charges LABA SEBELUM PAJAK 34,315,822,820 808,540,956 134,513,438,921 135,767,931,219 65,022,298,974 PROFIT BEFORE TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSE
Pajak Tangguhan 3,202,287 -- 206,603,181 (1,665,739,454) -- Deferred Income Tax
Pajak Kini -- -- -- (447,592,000) (484,366,000) Current Income Tax
LABA PERIODE/TAHUN BERJALAN 34,319,025,108 808,540,956 134,720,042,102 133,654,599,765 64,537,932,974 PROFIT FOR THE PERIOD/YEAR
PENGHASILAN KOMPREHENSIF LAIN -- -- -- -- -- OTHER COMPREHENSIVE INCOME
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
PERIODE/TAHUN BERJALAN 34,319,025,108 808,540,956 134,720,042,102 133,654,599,765 64,537,932,974 FOR THE PERIOD/YEAR
30 Juni/June 31 Desember/December
(Disajikan dalam Rupiah) (Expressed in Rupiah)
Ditentukan Belum ditentukan
Modal Disetor/ Penggunaanya/ penggunaannya/ Jumlah Ekuitas/
Capital Stock Appropriated Unappropriated Total Equity
Rp Rp Rp Rp
SALDO 31 DESEMBER 2018 1,135,000,000,000 -- 64,537,932,974 1,199,537,932,974 BALANCE AS OF DECEMBER 31, 2018
Setoran Modal 865,000,000,000 -- -- 865,000,000,000 Paid Up Capital
Laba Komprehensif Tahun Berjalan -- -- 133,654,599,765 133,654,599,765 Comprehensive Income For The Year
SALDO 31 DESEMBER 2019 2,000,000,000,000 -- 198,192,532,739 2,198,192,532,739 BALANCE AS OF DESEMBER 31, 2019
SALDO 1 JANUARI 2020 BALANCE AS OF JANUARY 1, 2020
Dampak Penerapan PSAK Baru -- -- (350,336,098,919) (350,336,098,919) Impact of Implementation New PSAK
SALDO DISESUAIKAN 1 JANUARI 2020 2,000,000,000,000 -- (152,143,566,180) 1,847,856,433,820 ADJUSTED BALANCE AS OF JANUARY 1, 2020
Laba Komprehensif Tahun Berjalan -- -- 134,720,042,102 134,720,042,102 Comprehensive Income For The Year
Dana Cadangan -- 27,938,767,026 (27,938,767,026) -- General Reserve
Dividen -- -- (27,938,767,026) (27,938,767,026) Dividends
SALDO 31 DESEMBER 2020 2,000,000,000,000 27,938,767,026 (73,301,058,130) 1,954,637,708,896 BALANCE AS OF DESEMBER 31, 2020
Laba Komprehensif Tahun Berjalan -- -- 34,319,025,108 34,319,025,108 Comprehensive Income For The Year
SALDO 30 JUNI 2021 2,000,000,000,000 27,938,767,026 (38,982,033,022) 1,988,956,734,004 BALANCE AS OF JUNE 30, 2021
Saldo/Retained Earnings
(Disajikan dalam Rupiah) (Expressed in Rupiah)
30 Juni 2021/ 30 Juni 2020/ 31 Desember 2020/ 31 Desember 2019/ 31 Desember 2018/
June 30, 2021 June 30, 2020 December 31, 2020 December 31, 2019 December 31, 2018
Rp Rp Rp Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaaan Kas Dari Pelanggan 239,938,345,288 179,076,019,925 462,670,132,466 120,522,882,249 153,390,982,404 Cash Receipt from Customers
Penerimaan Restitusi Pajak 56,498,586,185 -- -- -- -- Receied from Tax Refunds
Pembayaran kepada Pemasok dan Pihak Ketiga (394,356,853,193) (313,353,541,422) (623,641,230,016) (176,350,420,113) (133,508,526,111) Payment to Suppliers and Third Parties Pembayaran Kepada Karyawan (11,164,554,215) (13,113,709,826) (28,380,351,189) (26,669,950,015) (8,482,708,856) Payment to Employees Penerimaan Bunga 810,640,144 1,111,315,460 1,564,832,265 2,127,256,208 655,318,262 Interest Receipts Pembayaran Beban Pinjaman (26,632,373,548) (14,836,893,263) (38,789,431,031) (1,842,918,898) -- Payment for Finance Charges Pembayaran Pajak Penghasilan (4,681,525,215) (5,275,532,839) (6,203,262,716) (5,420,659,175) (4,654,174,432) Payment for Income Taxes
Arus Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Flows Provided by (Used in)
Aktivitas Operasi (139,587,734,554) (166,392,341,965) (232,779,310,221) (87,633,809,744) 7,400,891,267 Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Perolehan Aset Tetap -- -- (1,109,743,585) (3,488,442,568) (28,730,035,361) Acquisition of Fixed Assets
Investasi pada Operasi Bersama -- (18,836,643,370) (18,836,643,370) (18,912,477,330) -- Investment in Joint Operation
Pelepasan Saham Entitas Anak -- -- -- -- -- Disposal of Shares of Subsidiary
Akuisisi Entitas Anak Baru, Setelah Dikurangi Acquisition of New Subsidiary,
Kas yang Diperoleh -- -- -- (86,517,357,394) -- Net of Cash Acquired
Penambahan Tanah Yang Belum Dikembangkan (179,717,811,539) (93,073,109,304) (130,800,213,588) (678,344,174,627) (88,963,551,422) Acquisition of Undeveloped Land
Arus Kas Neto Digunakan untuk Aktivitas Investasi (179,717,811,539) (111,909,752,674) (150,746,600,543) (787,262,451,919) (117,693,586,783) Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan Utang Bank 79,518,000,000 117,633,640,163 166,997,886,964 297,719,157,569 5,000,000,000 Received from Bank Loans Pembayaran Utang Bank (4,806,500,000) (18,624,000,000) (27,470,500,000) (237,000,000) -- Payment for Bank Loans
Penerimaan Obligasi 500,000,000,000 -- -- -- -- Received from Bond
Penyertaan Modal -- -- -- 142,397,119,483 104,214,190,289 Paid Up Capital
Pembayaran Dividen (15,031,180,276) -- (12,907,586,595) -- -- Payment Dividen
Pembayaran Liabilitas Sewa -- -- (2,445,059,859) -- -- Payment for Lease Liabilities
Penerimaan Pinjaman Pihak Berelasi -- -- -- 615,442,072,517 107,160,808,000 Received from Related Parties Loan
Arus Kas Neto Diperoleh dari Net Cash Provided by
Aktivitas Pendanaan 559,680,319,724 99,009,640,163 124,174,740,510 1,055,321,349,569 216,374,998,289 Financing Activities Kas dan Setara Kas Operasi Bersama 9,077,214,889 10,308,733,112 5,432,663,090 2,650,574,717 8,009,290,468 Cash and Cash Equivalent of Joint Operation
Kenaikan (Penurunan) Bersih Kas dan Setara Kas 249,451,988,520 (168,983,721,364) (253,918,507,164) 183,075,662,623 114,091,593,241 Net Increase (Decrease) of Cash and Cash Equivalent
Kas dan Setara Kas Cash and Cash Equivalent
Awal Periode/Tahun 43,248,748,700 297,167,255,864 297,167,255,864 114,091,593,241 -- At Beginning of Period/Year
Kas dan Setara Kas Cash and Cash Equivalent
Akhir Periode/Tahun 292,700,737,220 128,183,534,500 43,248,748,700 297,167,255,864 114,091,593,241 At End of The Period/Year