PT Samudera Indonesia Tbk dan entitas anaknya/and its subsidiaries

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yang berakhir 31 Maret 2022 dan 2021 (tidak diaudit)/

and for the three months periods ended

March 31, 2022 and 2021 (unaudited)

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Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan

keuangan konsolidasian.

The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial

statements.

Halaman/

Page

Surat Pernyataan Direksi Statement of Directors

Laporan Posisi Keuangan Konsolidasian... 1 - 2 ... Consolidated Statement of Financial Position

Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss

Komprehensif Lain Konsolidasian... 3 - 4 ... and Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian ... 5 ... Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian ... 6 ... Consolidated Statement of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian ... 7 - 108 ... Notes to the Consolidated Financial Statements

************************

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ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 285.676.789 4 234.790.065 Cash and cash equivalents

Aset keuangan lancar lainnya 911.370 5 911.339 Other current financial assets

Piutang usaha : Trade receivables:

- Pihak berelasi 11.329.522 6,32 13.296.739 Related parties -

- Pihak ketiga - setelah dikurangi Third parties, net of

penyisihan penurunan nilai allowance for impairment

US$5.612.523 US$5,612,523

(2021: US$5.770.933) 172.583.943 6 146.730.532 (2021: US$5,770,933)

Piutang lain-lain: Other receivables:

- Pihak berelasi, setelah dikurangi Related parties, net of

penyisihan penurunan nilai allowance for impairment

US$619.472 US$619,472

(2021: US$619.472) 3.823.176 7,32 3.578.848 (2021: US$619,472)

- Pihak ketiga 1.929.545 7 2.624.480 Third parties -

Persediaan 3.238.533 8 2.939.151 Inventories

Aset lancar lainnya 32.863.666 9 24.577.901 Other current assets

Jumlah aset lancar 512.356.544 429.449.055 Total current assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Aset pajak tangguhan 5.416.462 29 6.028.764 Deferred tax assets

Aset program 6.136.840 30 6.170.649 Program assets

Investasi pada entitas asosiasi Investments in associates

dan ventura bersama 27.686.891 10 26.493.428 and joint venture

Properti investasi, neto 963.558 1.009.920 Investment properties, net

Aset keuangan tidak lancar lainnya 3.821.908 11 3.641.193 Other non-current financial assets

Aset tetap, setelah dikurangi Fixed assets, net of

akumulasi penyusutan dan accumulated depreciation and

penurunan nilai aset masing-masing impairment of assets of

sebesar US$264.020.363 US$264,020,363

(2021: US$259.563.507) 200.162.552 12 206.265.701 (2021: US$259,563,507)

Aset hak-guna 158.648.744 13 140.961.613 Right-of-use assets

Uang muka pembelian aset tetap 3.564.112 4.329.467 Advances purchase of fixed assets

Aset tidak lancar lain-lain 4.641.268 4.831.426 Other non-current assets

Jumlah aset tidak lancar 411.042.335 399.732.161 Total non-current assets

JUMLAH ASET 923.398.879 829.181.216 TOTAL ASSETS

1

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LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang bank jangka pendek 19.491.205 14 54.475.345 Short-term bank loans

Utang usaha: Trade payable:

- Pihak berelasi 3.902.920 15,32 3.456.799 Related parties -

- Pihak ketiga 64.404.550 15 55.775.442 Third parties -

Utang lain-lain: Other payables:

- Pihak berelasi 6.583.113 32 6.194.447 Related parties -

- Pihak ketiga 627.017 926.812 Third parties -

Biaya yang masih harus dibayar 45.065.930 16 67.434.981 Accrued expenses

Utang pajak 3.447.425 17 3.538.357 Taxes payable

Pendapatan tangguhan Unearned revenues

dan jaminan pelanggan 24.466.617 18 19.435.313 and customer deposits

Bagian lancar atas liabilitas Current maturities of

jangka panjang: long-term liabilities :

- Pinjaman 18.894.763 19 18.920.792 Loans -

- Liabilitas sewa pembiayaan 400.238 492.080 Finance lease liabilities -

- Liabilitas sewa Lease liabilities -

aset hak-guna 76.941.678 13 65.987.372 right-of-use assets

Jumlah liabilitas jangka pendek 264.225.456 296.637.740 Total current liabilities

LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES

Liabilitas jangka panjang - setelah Long-term liabilities - net of

dikurangi bagian lancar current portion

- Pinjaman 99.140.116 19 68.828.532 Loans -

- Liabilitas sewa pembiayaan 594.493 615.551 Finance lease liabilities -

- Liabilitas sewa Lease liabilities -

aset hak-guna 83.120.268 13 75.314.811 right-of-use assets

Liabilitas pajak tangguhan 594.340 29 1.066.972 Deferred tax liabilities Liabilitas imbalan pasca kerja 5.243.992 30 4.927.437 Employee benefits liabilities Jumlah liabilitas jangka panjang 188.693.209 150.753.303 Total non-current liabilities

Jumlah Liabilitas 452.918.665 447.391.043 Total Liabilities

EKUITAS EQUITY

Ekuitas yang dapat diatribusikan Equity attributable to the owners

kepada pemilik entitas induk of the Company

Modal saham - nilai nominal Capital stock - par value

Rp25 per saham Rp25 per share

Modal dasar - 12.000.000.000 saham Authorized - 12,000,000,000 shares

Modal ditempatkan dan disetor penuh - Issued and fully paid share capital

3.275.120.000 saham 47.460.340 20 47.460.340 3,275,120,000 shares

Tambahan modal disetor, neto 3.740.183 21 3.740.183 Additional paid-in capital, net

Selisih nilai transaksi perubahan ekuitas Differences in equity transactions

entitas anak 29.671.789 29.671.789 of subsidiaries

Penghasilan komprehensif lain (33.806.455) 22 (33.285.995) Other comprehensive income

Saldo laba 274.972.511 216.573.604 Retained earnings

Jumlah ekuitas yang dapat diatribusikan Total equity attributable to the owners

kepada entitas induk 322.038.368 264.159.921 of the Company

Kepentingan non pengendali 148.441.846 23 117.630.252 Non-controlling Interests

Jumlah Ekuitas 470.480.214 381.790.173 Total Equity

JUMLAH LIABILITAS DAN EKUITAS 923.398.879 829.181.216 TOTAL LIABILITIES AND EQUITY

2

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Pendapatan jasa 250.091.293 25,32 127.835.333 Service revenues

Biaya jasa (149.865.189) 26,32 (96.789.075) Cost of services

Laba bruto 100.226.104 31.046.258 Gross profit

Beban umum dan General and administrative

administrasi (10.146.922) 27 (9.814.997) expenses

Keuntungan kurs Gain on foreign

mata uang asing, neto 1.334.991 648.925 exchange, net

Keuntungan penjualan dan Gain on disposal and

penurunan nilai aset tetap 14.275 12 45.544 impairment of fixed assets

Biaya keuangan (2.871.823) (2.538.360) Finance costs

Pendapatan bunga 219.341 185.050 Interest income

Bagian atas laba bersih entitas Equity in profit of associates

asosiasi dan ventura bersama 1.240.930 10 829.931 and joint venture

(Kerugian) keuntungan lain-lain, neto (283.698) 28 728.257 Other (losses) gains, net

Laba sebelum pajak penghasilan 89.733.198 21.130.608 Profit before income tax Beban pajak penghasilan (799.868) 29 (356.907) Income tax expenses

Laba periode berjalan 88.933.330 20.773.701 Profit for the period

Penghasilan (kerugian) komprehensif lain Other comprehensive income (loss)

periode berjalan : for the period :

Pos-pos yang tidak akan Items that will not be

direklasifikasikan ke laba rugi :entitas asosiasi - - reclassified to profit or loss:associate entity

Keuntungan (kerugian) nilai wajar bersih Net fair value gain (loss)

atas investasi pada instrumen ekuitas on investments in equity instruments

yang ditetapkan pada FVTOCI 149.079 (374.874) designated as at FVTOCI

Pos-pos yang akan direklasifikasikan Items that will be reclassified

ke laba rugi to profit or loss

Selisih kurs atas penjabaran laporan Foreign currency

keuangan (323.025) (2.162.144) translation adjustment

Selisih kurs karena penjabaran Foreign currency translation

laporan keuangan - entitas adjustments- associate

asosiasi dan ventura bersama (47.601) (1.078.184) entity and joint venture

Bagian penghasilan komprehensif lain atas Hedging reserve -

entitas asosiasi - cadangan lindung nilai (21.742) 10 441.361 associates entity

Jumlah kerugian komprehensif lain Total other comprehensive

setelah pajak (243.289) (3.173.841) (loss) net of tax

Jumlah penghasilan komprehensif Total comprehensive income

periode berjalan 88.690.041 17.599.860 for the period

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Laba periode berjalan yang Profit for the periods

dapat diatribusikan kepada: attributable to:

Pemilik entitas induk 58.398.907 13.279.242 Owners of the parent entity

Kepentingan non pengendali 30.534.423 23 7.494.459 Non-controlling interests

88.933.330

20.773.701

Jumlah penghasilan Total comprehensive income

komprehensif diatribusikan kepada : attributable to:

Pemilik entitas induk 57.878.447 9.792.379 Owners of the parent entity

Kepentingan non pengendali 30.811.594 7.807.481 Non-controlling interests

88.690.041

17.599.860

Laba per saham dasar Basic earning per share

(dinyatakan dalam nilai penuh (expressed in US Dollar

Dolar US per saham) 0,018 31 0,004 full amount per share)

4

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Issued and modal disetor/ equity Foreign currency or loss on lainnya/ penggunaannya/ attributable to non pengendali/

Catatan/ fully paid Additional transactions of translation defined benefit Others comprehensive Unapropriated the owners of Non-controlling Ekuitas/

Notes share capital paid-in capital subsidiaries adjustments obligation income retained earnings the Company Interests Equity

Saldo tanggal 1 Januari 2021 47.460.340 3.488.284 29.671.789 (43.692.242) 4.306.091 1.856.648 125.808.498 168.899.408 72.871.045 241.770.453 Balance as of January 1, 2021

Kepentingan non pengendali Non-controlling interests in

pada entitas anak baru 23 - - - - - - - - 88.701 88.701 new subsidiary

Jumlah laba (rugi) komprehensif Total comprehensive income (loss)

periode berjalan - - - (3.398.485) - (88.378) 13.279.242 9.792.379 7.807.482 17.599.861 for the periods

Saldo tanggal 31 Maret 2021 47.460.340 3.488.284 29.671.789 (47.090.727) 4.306.091 1.768.270 139.087.740 178.691.787 80.767.228 259.459.015 Balance as of March 31, 2021

Saldo tanggal 1 Januari 2022 47.460.340 3.740.183 29.671.789 (44.768.057) 9.052.730 2.429.332 216.573.604 264.159.921 117.630.252 381.790.173 Balance as of January 1, 2022

Jumlah laba (rugi) komprehensif Total comprehensive income (loss)

periode berjalan - - - (647.872) - 127.412 58.398.907 57.878.447 30.811.594 88.690.041 for the periods

Saldo tanggal 31 Maret 2022 47.460.340 3.740.183 29.671.789 (45.415.929) 9.052.730 2.556.744 274.972.511 322.038.368 148.441.846 470.480.214 Balance as of March 31, 2022 7.003.404

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OPERASI ACTIVITIES

Penerimaan kas dari pelanggan 231.493.913 125.447.573 Cash received from customers

Pembayaran kas kepada karyawan (9.597.050) (12.395.048) Cash paid to employees

Pembayaran kas kepada pemasok (134.844.962) (86.703.474) Cash paid to suppliers

Kas dihasilkan dari operasi 87.051.901 26.349.051 Cash generated from operations

Penerimaan bunga 219.341 185.050 Interest received

Pembayaran kas untuk: Cash paid for:

Bunga (2.924.765) (2.220.026) Interest

Pajak penghasilan (2.661.418) (1.485.003) Income taxes

Kas Bersih Diperoleh dari Net Cash Provided by

Aktivitas Operasi 81.685.059 22.829.072 Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Perolehan aset tetap (852.309) 12,38 (3.692.938) Acquisition of fixed assets

Pencairan (penempatan) Withdrawal (placement) of

aset keuangan lain-lain (180.746) 67.226 other financial assets

Hasil penjualan aset yang dimiliki Proceeds from sale

untuk dijual - 12 6.615.000 of assets held for sale

Hasil penjualan Proceeds from disposal of property and

aset tetap 1.260.767 12 45.937 equipment

Uang muka Advances for purchase of property and

pembelian aset tetap (56.220) (76.948) equipment

Kas Bersih yang Diperoleh Net Cash Provided

dari Aktivitas Investasi 171.492 2.958.277 by Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Penambahan dari: Proceeds from:

Utang bank jangka pendek 1.149.021 123.346 Short-term bank loans

Utang bank jangka panjang 34.722.657 688.444 Long-term bank loan

Pembayaran: Repayments of:

Utang bank jangka pendek (36.059.436) (420.630) Short-term bank loans

Utang bank jangka panjang (3.704.570) (2.002.068) Long-term bank loans

Liabilitas sewa pembiayaan (156.074) (31.756) Finance lease liabilities Liabilitas sewa aset hak-guna (26.527.798) (2.687.667) Lease liabilities right of-use-of assets

Kas Bersih Digunakan untuk Net Cash Used for

Aktivitas Pendanaan (30.576.200) (4.330.331) Financing Activities

KENAIKAN BERSIH KAS NET INCREASE IN CASH AND

DAN SETARA KAS 51.280.351 21.457.018 CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS AWAL PERIODE 234.790.065 104.192.237 BEGINNING OF PERIOD Pengaruh perubahan kurs mata uang asing (393.627) 66.026 Effect of foreign exchange rate changes

CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR PERIODE 285.676.789 125.715.281 AT END OF PERIOD

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7

a. Pendirian Perusahaan a. Establishment of the Company PT Samudera Indonesia Tbk (Perusahaan)

didirikan pada tanggal 13 November 1964 sesuai dengan Undang-undang Penanaman Modal Dalam Negeri No. 6 tahun 1968, yang diubah dengan Undang-undang No. 12 tahun 1970, berdasarkan akta notaris No. 33 dari Soeleman Ardjasasmita, S.H. Akta pendirian Perusahaan telah diumumkan dalam Berita Negara Republik Indonesia No. 88, Tambahan No. 496, tanggal 2 November 1971. Anggaran Dasar Perusahaan terakhir telah diubah dengan akta notaris No. 14 tanggal 30 Juni 2021 dari Novita Puspitarini, S.H., notaris di Kota Administrasi Jakarta Selatan, mengenai persetujuan tentang Rapat Umum Pemegang Saham (RUPS), Tempat, Pengumuman, Pemanggilan dan Pimpinan RUPS serta tentang Kuorum, Hak Suara, dan Keputusan RUPS. Perubahan Anggaran Dasar terakhir ini sudah diterima dan dicatat dalam Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan Surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar Perseroan No.AHU-AH.0103-0428569 tanggal 15 Juli 2021.

PT Samudera Indonesia Tbk (the Company) was established on November 13, 1964 under the framework of the Domestic Capital Investment Law No. 6 of 1968 as amended by Law No. 12 of 1970, based on notarial deed No. 33 of Soeleman Ardjasasmita, S.H. The deed of establishment was published in Supplement No. 496 of State Gazette of the Republic of Indonesia No. 88 dated November 2, 1971. The most recent amendment of the Company’s Articles of Association was amanded by notarial deed No. 14 dated June 30, 2021 of Novita Puspitarini, S.H., notary in South Jakarta City, concerning on the approval of amendment to regarding General Meeting of Shareholders, the Place, Announcement, Invitation and Head of General Meeting of Shareholders; and regarding Quorum, Voting Rights, and Decision of General Meeting of Shareholders. This latest amendment to the Articles of Association has been received and recorded in the Legal Entity Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia based on the Acceptance Letter of Notification of Amendment to the Company's Articles of Association No.AHU-AH.0103-0428569 dated July 15, 2021.

Sesuai dengan pasal 3 Anggaran Dasar Perusahaan, lingkup usaha Perusahaan meliputi kegiatan pelayaran termasuk pengangkutan barang dengan kapal dan kegiatan lainnya dengan bertindak sebagai agen baik keagenan lokal maupun keagenan umum untuk perusahaan pelayaran lainnya, serta angkutan penyeberangan dan aktivitas penunjang perairan lainnya.

According to Article 3 of the Company’s Articles of Association, its scope of activities comprises shipping activities, including transporting cargo by vessels and other activities where it acts either as a local or general agent for other shipping companies, vessel transport services and other supporting activities.

Perusahaan memulai kegiatan komersial pada tahun 1964.

The Company started its commercial operations in 1964.

Perusahaan berdomisili di Jakarta Barat. Kantor pusat Perusahaan terletak di Gedung Samudera Indonesia, Jl. Letjen. S. Parman Kav.

35, Jakarta Barat, dengan kantor cabang di seluruh kota pelabuhan utama di Indonesia.

The Company is domiciled in West Jakarta. Its head office is located at Samudera Indonesia Building, Jl. Letjen. S. Parman Kav. 35, West Jakarta, and its branch offices are located throughout the main port harbors in Indonesia.

PT Samudera Indonesia Tangguh adalah entitas induk terakhir dari Perusahaan dan entitas anaknya.

PT Samudera Indonesia Tangguh is the holding parent entity of the Company and its subsidiaries.

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8

b. Pencatatan Umum Efek Perusahaan b. The Company’s Public Listing Pada tanggal 23 Juni 1999, Perusahaan

memperoleh Surat Pemberitahuan Efektif atas Pernyataan Pendaftaran Perusahaan Publik No. S.988/PM/1999 dari Ketua Badan Pengawas Pasar Modal (sekarang Otoritas Jasa Keuangan) atas pendaftaran Perusahaan sebagai perusahaan publik. Sejak tanggal 5 Juli 1999, Perusahaan telah mencatatkan seluruh sahamnya di Bursa Efek Indonesia.

On June 23, 1999, the Company obtained the notice of effectivity from the Chairman of The Capital Market Supervisory Agency (presently the Financial Services Authority), in his letter No. S.988/PM/1999, for its registration of the Company as public company. Since July 5, 1999, the Company has listed all of its issued shares on the Indonesia Stock Exchange.

Pada tahun 1997, SSL, entitas anak, mencatatkan sahamnya di Singapore Exchange Securities Trading Ltd.

In 1997, SSL, a subsidiary, listed on the Singapore Exchange Securities Trading Ltd.

Berdasarkan Hasil Rapat Umum Pemegang Saham Luar Biasa tertanggal 24 Mei 2017 yang tercantum di akta No. 48 tertanggal 24 Mei 2017 oleh Ashoya Ratam, S.H., M.Kn., notaris di Kota Administrasi Jakarta Selatan, pemegang saham Perusahaan setuju untuk melakukan pemecahan nilai nominal atas saham dengan rasio 1:20, di mana atas setiap satu lembar saham dengan nilai nominal sebesar Rp500 per saham menjadi 20 lembar saham baru dengan nilai nominal saham baru sebesar Rp25 per saham.

In accordance with the result of the Extraordinary General Meeting of Shareholders dated May 24, 2017 as stated in Deed No. 48 dated May 24, 2017 as stated of Ashoya Ratam, S.H., M.Kn., Notary in the South Jakarta Administration City, the Company’s shareholders approved the stock split with 1:20 ratio, wherein every one share with par value of Rp500 per share become 20 new shares with par value of Rp25 per share.

Atas pemecahan saham ini, menyebabkan perubahan modal ditempatkan dan disetor penuh yang semula 163.756.000 lembar saham menjadi 3.275.120.000 lembar saham.

The stock split resulted to changes in the subscribed and paid-in capital of 163,756,000 shares into 3,275,120,000 shares.

c. Manajemen Kunci dan Informasi Lainnya c. Key Management and Other Information Susunan Dewan Komisaris dan Direksi

Perusahaan pada tanggal 31 Maret 2022 dan 31 Desember 2021 berdasarkan akta notaris No. 64 tanggal 30 Juni 2020 dibuat dihadapan Aulia Taufani, S.H., notaris di Jakarta adalah sebagai berikut:

The Company’s Board of Commissioners and Directors as of March 31, 2022 and December 31, 2021 as stated in notarial deed No. 64 dated June 30, 2020 of Aulia Taufani, S.H., notary in Jakarta are as follows:

Komisaris Utama Shanti Lasminingsih Poesposoetjipto President Commissioner

Komisaris Masli Mulia Commissioners

Drs. Amir Abadi Jusuf, MA Ken Narotama Hidayatullah

Komisaris Independen Dr. Anugerah Pekerti Independent Commissioners

Dr. Ir. Kuntoro Mangkusubroto

Direktur Utama Bani Maulana Mulia President Director

Direktur Keuangan Ridwan Hamid Finance Director

Direktur Kepatuhan Farida Helianti Sastrosatomo Compliance Director

Direktur Sumber Daya Manusia Tara Hidayat Human Capital Director

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9 c. Manajemen Kunci dan Informasi Lainnya

(lanjutan)

c. Key Management and Other Information (continued)

Susunan komite audit Perusahaan pada tanggal 31 Maret 2022 dan 31 Desember 2021 adalah sebagai berikut:

The composition of the Company’s audit committee as of March 31, 2022 and December 31, 2021 are as follows:

Komite Audit Audit Committees

Ketua Dr. Anugerah Pekerti Chairman

Anggota Herwan Ng Members

Aria Farah Mita

Perusahaan dan entitas anak (“Grup”) memiliki jumlah karyawan masing-masing sebanyak 3.767 dan 3.767 pada tanggal 31 Maret 2022 dan 31 Desember 2021 (Tidak diaudit).

The Company and its subsidiaries (the “Group”) have a total employees of 3,767 and 3,767 as of March 31, 2022 and December 31, 2021, respectively (Unaudited).

d. Penyertaan Saham Pada Entitas Anak d. Equity Participant in Subsidiary Rincian entitas anak Grup pada akhir periode

pelaporan adalah sebagai berikut:

Details of the Group’s subsidiaries at the end of the reporting period are as follows:

Tahun Operasi

Jenis Komersial/

Usaha/ Start of

Domisili/ Nature of Commercial

Domicile Business Operations

31 Maret/ 31 Desember/ 31 Maret/ 31 Desember/

March 31, December 31, March 31, December 31,

2022 2021 2022 2021

Pemilikan Langsung/

Direct Ownership

Samudera Shipping Singapura/ Pelayaran untuk 1993 65,14 *) 65,14 *) 659.377.162 557.164.137

Line Limited ("SSL") Singapore angkutan peti kemas/

Container shipping

PT Samudera Pelabuhan Jakarta Perusahaan holding/ 2016 99,97 99,97 72.120.147 72.175.113

Indonesia ("SPLI") Holding company

PT Samudera Sarana Jakarta Angkutan multimoda/ 1991 99,99 99,99 73.515.669 72.979.431

Logistik Multimodal transport

("SSLog")

PT Silkargo Indonesia Jakarta Logistik dan Jasa 2003 99,99 99,99 12.934.305 13.702.413

("SKI") pengurusan transportasi/

Freight forwarding

PT Masaji Prayasa Jakarta Logistik dan Jasa 1980 75,00 75,00 3.783.486 3.919.314

Cargo ("MPC") pengurusan transportasi/

Freight forwarding Entitas Anak/

Subsidiaries Percentage of Ownership Before Elimination)

Persentase Pemilikan Jumlah Aset/ Total Assets (Sebelum Eliminasi/

Efektif/ Effective

*) Persentase kepemilikan saham di SSL menjadi 65,27% setelah memperhitungkan saham treasuri.

*) Percentage of shareholdings in SSL after incorporating treasury shares is 65.27%.

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10 d. Penyertaan Saham Pada Entitas Anak

(lanjutan)

d. Equity Participant in Subsidiary (continued)

Rincian entitas anak Grup pada akhir periode pelaporan adalah sebagai berikut (lanjutan):

Details of the Group’s subsidiaries at the end of the reporting period are as follows (continued):

Tahun Operasi

2022 2021 2022 2021

Pemilikan Langsung/

Direct Ownership

PT Samudera Daya Mitra Jakarta Jasa konsultasi manajemen, 2014 75,87 75,87 1.089.308 1.016.425

("SDM") jasa penyedia dan

penyalur tenaga kerja/

Consulting management services, and labor services

PT Maruzen Samudera Jakarta Jasa logistik dan 2013 51,00 51,00 4.907.230 4.672.241

Taiheiyo ("MST") pengurusan transportasi/

PT Cumawis Jakarta Pelayaran, termasuk 1975 99,90 99,90 569.933 600.555

("CUM") jasa pengangkutan

minyak dan gas/

Shipping which includes oil and gas transportation services

PT Samudera Agencies Jakarta Kegiatan keagenan kapal/ 2016 90,00 90,00 56.681.115 44.124.036

Indonesia ("SAI") Ship agency activities

PT Samudera Indonesia Ship Jakarta Kegiatan keagenan awak kapal/ 1992 99,93 99,93 4.843.152 3.417.671 Management ("SISM") Ship crew agency activities

PT Samudera Properti Jakarta Jasa pengelolaan 2016 99,10 99,10 2.398.483 2.398.891

Indonesia ("SPI") gedung/

Building management service

Ocean Shipping Pte. Ltd. Singapura/ Kegiatan keagenan/ 2007 100 100 - 63.006

("OS") *) Singapore Agency activities

PT Samudera Perkapalan Jakarta Pelayaran, termasuk 1982 99,98 99,98 38.718.102 40.194.219

Indonesia ("SPKLI") jasa pengangkutan minyak dan gas/

Shipping which includes oil and gas transportation services

PT ISTA Indonesia Jakarta Kegiatan jasa biro perjalanan/ 1949 32,00 32,00 2.677.997 2.838.454

Travel agent activities

PT Praweda Sarana Informatika Jakarta Kegiatan jasa IT/ 2016 50,00 50,00 2.616.555 2.348.222

IT service activities

PT Samudera Indonesia Mitra Jakarta Kegiatan konsultasi manajemen/ 2016 50,00 50,00 2.290.080 2.195.211

Manajemen **) Management consulting services

Entitas Anak/

Subsidiaries Percentage of Ownership

Efektif/ Effective Persentase Pemilikan

Before Elimination) Jumlah Aset/ Total Assets

(Sebelum Eliminasi/

*) Strike off di 2020

**) Konsolidasi di 2021

*) Strike off in 2020

**) Consolidated in 2021

(14)

(lanjutan)

Tahun Operasi

2022 2021 2022 2021

Pemilikan Tidak Langsung Melalui/

Indirect Ownership Through Samudera Shipping Line Limited

PT Samudera Shipping Jakarta Jasa penunjang 2000 66,88 66,88 49.348.644 49.935.700

Services ("SSS") pertambangan minyak

dan gas bumi serta jasa angkutan laut domestik dan luar negeri untuk barang/

Supporting services for mining oil and gas and marine transportation services domestically and international

Foremost Singapura/ Jasa angkutan laut 1995 65,14 65,14 20.421.926 20.446.659

Maritime, Pte., Ltd. Singapore domestik dan luar

("Foremost") negeri/

Domestic and overseas marine transportation services

Samudera Shipping Line India Kegiatan keagenan/ 2004 65,14 65,14 12.995.360 13.255.706

(India) Pvt. Ltd. ("SSLI") Agency activities

Samudera Traffic Co. Ltd. Bangkok Kegiatan keagenan/ 2004 31,92 *) 31,92 *) 8.677.156 6.379.480

("STC") Agency activities

SILkargo Logistics Singapura/ Jasa angkutan 1997 65,14 65,14 4.320.343 3.346.236

(Singapore) Pte Ltd Singapore muatan internasional/

(“SILKargo”) International freight

forwarding

Samudera Intermodal Malaysia Kegiatan keagenan/ 2012 42,34 *) 42,34 *) 7.152.507 6.395.359 Sdn. Bhd. ("SISB") Agency activities

Samudera Logistics DWC LLC Uni Emirat Arab/ Logistik dan Jasa 2015 65.14 *) 65.14 *) 1.172.084 1.334.452 ("SL DWC") United Arab Emirates pengurusan transportasi/

Samudera Cargo Service LLC Uni Emirat Arab/ Logistik dan Jasa 2015 31,92 *) 31,92 *) 128.795 114.522 ("SCS") United Arab Emirates pengurusan transportasi/

Prime Maritime DWC LLC Uni Emirat Arab/ Logistik dan Jasa 2017 33,22 *) 33,22 *) 7.145.031 6.863.402 ("PM DWC") United Arab Emirates pengurusan transportasi/

Freight forwarding Entitas Anak/

Persentase Pemilikan

*) Persentase kepemilikan SSL atas saham STC, SISB, SL DWC, SCS, dan PM DWC masing-masing adalah 49%, 65%, 40%, 49%, dan 51%.

*) Percentage ownership of SSL in STC, SISB, SL DWC, SCS, and PM DWC are 49%, 65%, 40%, 49%, and 51%, respectively.

(15)

(lanjutan)

Details of the Group’s subsidiaries at the end of the reporting period are as follows (continued):

Tahun Operasi

2022 2021 2022 2021

Indirect Ownership Through Samudera Shipping Line Limited/

PT Samudera Shipping Indonesia Indonesia Pelayaran, 2018 77,91 *) 77,91 *) 9.004.929 8.565.139

("SSI") jasa penyewaan kapal laut,

jasa angkutan dalam negeri

untuk barang khusus, kegiatan keagenan/

Shipping, ship rental service, marine transportation, for domestic and specific goods agency activities

Samudera Property Limited Uni Emirat Arab/ Pengelolaan aset properti 2018 65,14 65,14 955.821 963.990 ("SPL") United Arab Emirates kantor/ Manage office

Pemilikan Tidak Langsung Melalui/ property assets Indirect Ownership Through

SILkargo Logistics (Singapore) Pte Ltd

Shal Hawk Silkargo Sdn. Bhd. Malaysia Kegiatan pergudangan/ 2017 33,22 *) 33,22 *) 2.216.359 2.201.764

("SHS") Warehousing activities

Indirect Ownership Through

PT Samudera Pelabuhan Indonesia (SPLI)

PT Pelabuhan Samudera Samarinda Penyediaan dan/atau 2010 99,97 99,97 32.807.285 32.658.641 Palaran ("PSP") pelayanan jasa kapal,

barang dan jasa terkait dengan kepelabuhanan (BUP)/

Shipping, goods and other services related to port b usiness

PT Prima Nur Panurjwan Jakarta Jasa bongkar muat barang 1986 99,96 99,96 26.486.163 25.935.987

("PNP") dari/dan ke atas kapal

serta pengambilan dan penyerahan barang ke atas kendaraan/

Stevedoring service from/

and into vessel, picking up and delivering goods to vehicles

Jumlah Aset/ Total Assets (Sebelum Eliminasi/

Persentase Pemilikan Entitas Anak/

Before Elimination)

*) Persentase kepemilikan SSL atas saham SSI adalah 49%.

**) Persentase kepemilikan SILkargo Logistics (Singapura), Pte., Ltd., atas saham Shal Hawk Sdn. Bhd. adalah 51%.

*) Percentage ownership of SSI is 49%.

**) Percentage ownership of SILkargo Logistics (Singapore), Pte., Ltd., in Shal Hawk Sdn. Bhd. is 51%.

(16)

(lanjutan)

Tahun Operasi

2022 2021 2022 2021

PT Samudera Pelabuhan Indonesia ("SPLI")

PT Perusahaan Bongkar Jakarta Jasa bongkar muat barang dari/ 1986 99,99 99,99 11.475.620 11.475.620 Muat Tangguh Samudera dan ke atas kapal serta pengambilan

Jaya ("TSJ") dan penyerahan barang ke atas kendaraan/ Stevedoring service form / and into vessel, picking up and delivering good to vehicles

PT Samudera Sarana Terminal Jakarta Jasa reparasi mesin untuk 2016 50,98 50,98 2.359.329 2.372.120 Indonesia ("SSTI") umum dan jasa perdagangan/

Mechanical reparation and wholesale trade

Indirect Ownership Through PT Samudera Sarana Logistik ("SSLog")

PT Masaji Kargosentra Jakarta Angkutan multimoda/ 1992 99,96 99,96 7.108.981 6.696.699

Tama ("MKT") Multimodal transport

PT Masaji Tatanan Jakarta Jasa aktivitas penunjang 2017 99,91 99,91 34.695.394 19.598.288

Kontainer Indonesia angkutan perairan dalam

("MTKI") penyediaan dan layanan

jasa depo peti kemas/

Water transportation support activities and container depot services

PT Samudera JWD Logistics Jakarta Jasa pengurusan transportasi/ 2017 50,99 50,99 3.408.267 3.347.931

("SJL") Freight forwarding

PT Perusahaan Angkutan Semarang Angkutan darat/ 1975 99,99 99,99 9.842.110 9.517.288

Darat Samudera Land transportation

Perdana ("SP") Entitas Anak/

Persentase Pemilikan

(17)

(lanjutan)

Tahun Operasi

2022 2021 2022 2021

PT Samudera Perkapalan Indonesia ("SPKLI")

PT Samudera Asahi Indonesia Pelayaran, 2017 43,00 43,00 995 13.611.578

Shipping ("SAS") jasa penyewaan kapal laut, jasa angkutan dalam negeri

untuk barang khusus, kegiatan keagenan/

Shipping, ship rental service, marine transportation, for domestic and specific goods agency activities

PT Samudera Nusantara Indonesia Perdagangan besar/ Wholesale - 98,00 98,00 17.520 17.520 Indonesia ("SNI")

Indirect Ownership Through PT Samudera JWD Logistics ("SJL")

PT Adib Cold Logistic ("ACL") Indonesia Jasa penyimpanan barang beku/ 2016 44,01 44,01 8.362.011 8.293.130 Cold storage services

PT Perusahaan Angkutan Darat Samudera Perdana ("SP")

Samudera Lautan Emas Sdn. Malaysia Angkutan darat/ 2021 70,00 70,00 *) 207.106 170.378

Bhd. ("SLE") Land transportation

Jumlah Aset/ Total Assets (Sebelum Eliminasi/

Persentase Pemilikan Entitas Anak/

Before Elimination)

*) Konsolidasi di 2021 *) Consolidated in 2021

(18)

(lanjutan)

Rincian entitas anak yang tidak dimiliki seluruhnya yang mempunyai kepentingan non pengendali material terhadap Grup adalah sebagai berikut:

Details of non-wholly owned subsidiaries that have material non-controlling interest to the Group are as follows:

Domisili/

Domicile 2022 2021 2022 2021 2022 2021

Samudera Shipping Line Singapore 34,86 *) 34,86 *) 279.871 1.476.472 140.244.040 109.928.716 Limited ("SSL")

Akumulasi kepentingan non pengendali/

Persentase Pemilikan/

Subsidiary

Laba yang kepada kepentingan

dapat diatribusikan

Accumulated non-controlling interests attributable to

Profit non-controlling interests Entitas Anak/

Proportion of

non-controlling interests

non pengendali/

and voting rights held by ownership interest

*) Persentase kepemilikan saham non pengendali SSL menjadi 34,73% setelah memperhitungkan saham treasuri.

*) Percentage of non-controlling shareholdings in SSL after incorporating treasury shares is 34.73%.

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Laporan keuangan konsolidasian telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia (“SAK”), yang mencakup Pernyataan Standar Akuntansi Keuangan (”PSAK”) dan Interpretasi Standar Akuntansi Keuangan (”ISAK”) yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (“DSAK”), serta Peraturan dan Pedoman Penyajian Laporan Keuangan yang diterbitkan oleh OJK.

Kebijakan ini telah diterapkan secara konsisten terhadap seluruh tahun yang disajikan, kecuali jika dinyatakan lain.

The consolidated financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards (“SAK”), which comprise the Statements of Financial Accounting Standards (“PSAK”) and Interpretations to Financial Accounting Standards (“ISAK”) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (“DSAK”), and the Regulations and Guidelines on Financial Statement Presentation issued by OJK. These policies have been consistently applied to all years presented, unless otherwise stated.

a. Dasar penyajian laporan keuangan konsolidasian

a. Basis of preparation of the consolidated financial statements

Laporan keuangan konsolidasian telah disusun sesuai dengan PSAK 1: “Penyajian Laporan Keuangan”. Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan basis akrual, menggunakan dasar akuntansi biaya historis, kecuali untuk beberapa akun tertentu yang disajikan berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.

The consolidated financial statements have been prepared in accordance with PSAK 1:

“Presentation of Financial Statements”. The consolidated financial statements, except consolidated statement of cash flows, have been prepared on the accrual basis, using the historical cost basis of accounting, except for certain accounts which are measured on the basis described in the related accounting policies for those accounts.

(19)

16 a. Dasar penyajian laporan keuangan

konsolidasian (lanjutan)

a. Basis of preparation of the consolidated financial statements (continued)

Laporan arus kas konsolidasian yang disajikan dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan.

The consolidated statement of cash flows, which have been prepared using the direct method, present receipts and disbursements of cash and cash equivalents classified into operating, investing and financing activities.

Laporan keuangan konsolidasian disajikan dalam Dolar Amerika Serikat (“Dolar US”/

“US$”) yang merupakan mata uang fungsional dan penyajian Grup.

The consolidated financial statements are presented in United States Dollar (“US Dollar”/

“US$”), which is the Group’s functional and presentation currency.

Periode pelaporan keuangan Grup adalah 1 Januari - 31 Desember.

The financial reporting period of the Group is January 1 - December 31.

b. Perubahan kebijakan akuntansi b. Changes in accounting principles Pada tanggal 1 Januari 2021, Grup

menerapkan pernyataan standar akuntansi keuangan baru yang efektif sejak tanggal tersebut. Perubahan kebijakan akuntansi Grup telah dibuat seperti yang disyaratkan, sesuai dengan ketentuan transisi dalam masing- masing standar.

On January 1, 2021, the Group adopted new statements of financial accounting standards that are effective from that date. Changes to the Group’s accounting policies have been made as required, in accordance with the transitional provisions in the respective standards.

Penerapan standar baru berikut ini tidak menghasilkan perubahan besar terhadap kebijakan akuntansi Grup untuk tahun keuangan saat ini atau sebelumnya:

The adoption of the following new standard and interpretation did not result in substantial changes to Group’s accounting policies and had no material effect on the amounts reported for the current or prior financial years:

• Amandemen PSAK 55: “Instrumen Keuangan: Pengakuan dan Pengukuran”, Amandemen PSAK 60: “Instrumen Keuangan: Pengungkapan”, Amendemen PSAK 62: “Kontrak Asuransi”, Amandemen PSAK 71: “Instrumen Keuangan”, Amandemen PSAK 73: “Sewa tentang Reformasi Acuan Suku Bunga Tahap 2”.

• PSAK 73: “Sewa tentang Konsesi Sewa terkait Covid-19 setelah 30 Juni 2021.

• Amendments to PSAK 55: “Financial Instruments: Recognition and Measurement”, Amendments to PSAK 60:

“Financial Instruments: Disclosures”, Amendments to PSAK 62: “Insurance Contract”, Amendments to PSAK 71:

“Financial Instruments”, Amendments PSAK 73: “Leases on Interest Rate Reference Reform Stage 2”.

• PSAK 73: “Leases on Covid-19 related Lease Concessions after 30 June 2021.

c. Prinsip-prinsip konsolidasi c. Principles of consolidation Laporan keuangan konsolidasian meliputi

laporan keuangan Grup tanggal 31 Maret 2022 dan untuk tahun yang berakhir pada tanggal tersebut.

The consolidated financial statements comprise the financial statements of the Group as of March 31, 2022, and for the year then ended.

Pengendalian diperoleh bila Grup terekspos atau memiliki hak atas imbal hasil variabel dari keterlibatannya dengan investee dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas investee.

Control is achieved when the Group is exposed, or has rights to variable returns from its involvement with the investee and has ability to affect the returns through its power over the investee.