PT KOMUNAL FINANSIAL INDONESIA

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PT KOMUNAL FINANSIAL INDONESIA

Laporan Keuangan Untuk tahun yang berakhir pada tanggal

31 Desember 2020

Financial Statements For the years ended December 31, 2020

Beserta Laporan Auditor Independen/

With Independent Auditors' Report

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The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION

31 Desember 2020 December 31, 2020

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

Catatan/

31 Desember/

December 31,

31 Desember/

December 31,

Notes 2020 2019

ASET ASSETS

Aset Lancar Current Assets

Kas dan setara kas 2c, 2f, 3 391.900.265 347.617.936 Cash and cash equivalents

Piutang 2b, 2d, 2f, 4 Receivables

Pihak berelasi 43.312.489 28.569.657 Related parties

Pihak ketiga 745.546.137 218.104.633 Third parties

Jumlah 788.858.626 246.674.290 Total

Piutang lain-lain 2b, 2e, 2f, 5 Other receivables

Pihak berelasi - 153.781.377 Related parties

Jumlah - 153.781.377 Total

Beban dibayar dimuka 2g, 6 156.979.729 136.510.925 Prepaid expenses

Jumlah Aset Lancar 1.337.738.620 884.584.528 Total Current Assets

Aset Tidak Lancar Non-Current Assets

Aset tetap dan aset hak guna 2h, 7 Fixed assets and right-of-use assets

Harga perolehan 694.244.584 237.912.040 At cost

Akumulasi penyusutan (326.173.491) (44.605.879) Accumulated depreciation

Jumlah - bersih 368.071.093 193.306.161 Total - net

Aset takberwujud 2i, 8 Intangible assets

Harga perolehan 194.300.000 94.300.000 At cost

Akumulasi amortisasi (62.281.250) (28.289.583) Accumulated amortization

Jumlah - bersih 132.018.750 66.010.417 Total - net

Jumlah Aset Tidak Lancar 500.089.843 259.316.578 Total Non-Current Assets

JUMLAH ASET 1.837.828.463 1.143.901.106 TOTAL ASSETS

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole

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LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION

Catatan/

31 Desember/

December 31,

31 Desember/

December 31,

Notes 2020 2019

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

Liabilitas Jangka Pendek Current Liabilities

Beban yang masih harus dibayar 9 398.600.630 15.475.000 Accrued expenses

Utang lain-lain 10 262.700.000 - Other payables

Utang pajak 2k, 11a 33.609.237 37.436.340 Taxes payable

JUMLAH LIABILITAS 694.909.867 52.911.340 TOTAL LIABILITIES

EKUITAS EQUITY

Modal saham - nilai nominal Rp1.000.000 per saham Share capital - par value Rp1.000,000 per share

Modal dasar - 5.000 saham Authorized capital - 5,000 shares

Modal ditempatkan dan disetor penuh Issued and fully paid capital

masing-masing 2.000 saham 2,000 shares

pada tahun 2020 dan 2019 12 2.000.000.000 2.000.000.000 in 2020 and 2019

Saldo rugi (857.081.404) (909.010.234) Deficit

JUMLAH EKUITAS 1.142.918.596 1.090.989.766 TOTAL EQUITY

JUMLAH LIABILITAS DAN EKUITAS 1.837.828.463 1.143.901.106 TOTAL LIABILITIES AND EQUITY

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LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Untuk tahun yang berakhir pada tanggal For the year ended

Catatan/

31 Desember/

December 31,

31 Desember/

December 31,

Notes 2020 2019

PENDAPATAN 2j, 13 5.996.172.480 1.303.032.443 REVENUES

BEBAN USAHA 2j, 14 OPERATING EXPENSES

Beban penjualan dan pemasaran 242.850.032 189.096.128 Selling and marketing expense Beban umum dan administrasi 5.709.592.988 1.908.221.576 General and administrative expense Jumlah beban usaha 5.952.443.020 2.097.317.704 Total operating expenses LABA (RUGI) USAHA 43.729.460 (794.285.261) OPERATING PROFIT (LOSS)

PENDAPATAN LAIN-LAIN 15 27.662.476 80.650.150 OTHER INCOME

LABA (RUGI) SEBELUM PAJAK PENGHASILAN 71.391.936 (713.635.111)PROFIT (LOSS) BEFORE INCOME TAX

PAJAK PENGHASILAN INCOME TAX

Kini 2k, 11 6.779.852 6.515.160 Current

Jumlah pajak penghasilan 6.779.852 6.515.160 Total income tax

LABA (RUGI) TAHUN BERJALAN 64.612.084 (720.150.271) PROFIT (LOSS) FOR THE YEAR

PENGHASILAN KOMPREHENSIF LAIN - - OTHER COMPREHENSIVE INCOME

JUMLAH RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS

TAHUN BERJALAN FOR THE YEAR

64.612.084

(720.150.271)

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LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY

Tahun yang berakhir pada tanggal For the year ended

Modal ditempatkan dan

disetor penuh/

Catatan/ Issued and fully Saldo rugi/ Jumlah ekuitas/

Notes paid capital Deficit Total equity

Saldo pada tanggal 31 Desember 2018 ^*) 2.000.000.000 (188.859.963) 1.811.140.037 Balance as at Desember 31, 2018 ^*)

Rugi tahun berjalan - (720.150.271) (720.150.271) Loss for the year

Saldo pada tanggal 31 Desember 2019 2.000.000.000 (909.010.234) 1.090.989.766 Balance as at Desember 31, 2019

Dampak penerapan awal PSAK 73 22 (12.683.254) (12.683.254) Effect on initial implementation of PSAK 73

Saldo 1 Januari 2020, setelah Balance as of January 1, 2020 after

dampak penerapan awal PSAK 73 2.000.000.000 (921.693.488) 1.078.306.512 effect on initial implementation of PSAK 73

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LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS

Tahun yang berakhir pada tanggal For the year ended

Catatan/

31 Desember/

December 31,

31 Desember/

December 31,

Notes 2020 2019

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES

Penerimaan pendapatan 5.453.988.144 1.056.358.153 Revenues received

Pembayaran beban usaha (5.377.564.871) (1.971.627.622) Operating expenses paid

Penerimaan pendapatan lain-lain 27.662.476 80.650.150 Other income received

Laba (rugi) operasi sebelum Operating income (loss) before

perubahan modal kerja changes in working capital

Perubahan modal kerja: Changes in working capital:

Piutang lain-lain 153.781.377 (141.281.377) Other receivables

Utang lain-lain 262.700.000 (1.291.000.000) Other payables

Utang pajak (13.295.012) (6.515.160) Tax payable

Arus kas bersih diperoleh dari Net cash flows provided by

(digunakan untuk) aktivitas operasi (used in) operating activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Perolehan aset tetap 7 (305.575.316) (142.959.500) Acquisition of fixed assets Perolehan aset takberwujud 8 (100.000.000) (18.300.000) Acquisition of intangible assets

Arus kas bersih digunakan untuk Net cash flows used for

aktivitas investasi investing activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Pembayaran liabilitas sewa 22 (57.414.469) - Payment of lease liabilities

Arus kas bersih digunakan untuk Net cash flows used in

aktivitas pendanaan used in financing activities

KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE) IN

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

AWAL TAHUN AT BEGINNING OF YEAR

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

AKHIR TAHUN AT END OF YEAR

104.085.749

(834.619.319)

2.782.293.292

347.617.936

3 391.900.265 347.617.936 507.272.114

(2.273.415.856)

(405.575.316)

(161.259.500)

- (57.414.469)

(2.434.675.356)

44.282.329

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