CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 2020 AND 2019 (UNAUDITED)
Daftar Isi Table of Contents
Surat Pernyataan Direksi Directors' Statement Letter
Laporan Posisi Keuangan Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statement of Changed in Equity
Laporan Arus Kas Konsolidasian Consolidated Statement of Cash Flow
Catatan atas Laporan Keuangan Notes to the Consolidated Financial
Konsolidasian 9 - 115 Statements 8 1 - 3 4 - 5 6 - 7 Halaman/ Pages
CURRENT ASSETS
Kas dan setara kas Cash and cash equivalent
Efek tersedia untuk dijual Other current financial assets
Piutang usaha: Trade receivables:
Pihak ketiga Third parties - net
Pihak berelasi Related parties
Piutang lain-lain: Other receivables:
Pihak ketiga Third parties
Pihak berelasi Related parties
Persediaan Inventories
Uang muka dan Advances and
biaya dibayar dimuka prepaid expanses
Pajak dibayar di muka Prepaid taxes
Aset Lancar Lainnya Other current assets
Total Aset Lancar Total Current Assets
NON-CURRENT ASSETS
Aset tetap - setelah dikurangi Fixed assets - net of
akumulasi penyusutan accumulated depreciation
sebesar Rp194.204.197.640 of Rp194,204,197,640
tanggal 30 September 2020, on September 30, 2020
dan Rp179.424.629.334 pada and Rp179,424,629,334
tanggal 31 Desember 2019 on December 31, 2019
Aset pajak tangguhan Deffered tax assets - net
Tagihan restitusi pajak Claims for tax refund
Aset tidak lancar lainnya Other non-current assets
Total Aset Tidak Lancar Total Non-Current Assets
TOTAL ASET TOTAL ASSETS
ASET LANCAR
ASET TIDAK LANCAR
576.855.587.807 590.884.444.113 196.121.961.284 186.697.226.371 2p,15d,38 3.246.575.965 35.208.615 2f,2l,2n,6,13,35 1.720.232.430 1.836.226.306 2p,15e 7.124.688.272 7.307.766.117 2k,2l,2m, 12,14,20 28,29,30 184.030.464.617 177.518.025.333 96.962.604.622 94.390.361.508 2e,33 9.320.491.151 6.388.187.187 2f,8,35 1.442.988.014 1.097.837.049 2e,33 849.480.644 843.006.266 2h,9,14,20,28 220.293.845.056 240.283.046.803 2d,2f,5,35 72.110.000 72.110.000 19.312.648.132 19.537.595.646 2f,6,13,35 2f,7,14,20,35 380.733.626.523 404.187.217.742 18.774.219.712 16.037.253.923 2p,15a 13.338.261.747 25.235.746.431 2f,35 366.977.445 302.072.929 2i,10
LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
CURRENT LIABILITIES
Pinjaman bank jangka pendek Short-term bank loans
Utang usaha Trade payables
Pihak ketiga Third parties
Pihak berelasi Related parties
Utang lain-lain Other payables
Pihak ketiga Third parties
Pihak berelasi Related parties
Utang pajak Taxes payable
Beban masih harus dibayar Accrued expenses
Uang muka pelanggan Advances from customer
Liabilitas jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
Pinjaman bank jangka panjang Long-term bank loans
Utang pembiayaan konsumen Consumer finance payables
Total Liabilitas Jangka Pendek Total Current Liabilities
NON CURRENT LIABILITIES
Liabilitas pajak tangguhan - bersih Deffered tax liabilities-net
Liabilitas jangka panjang setelah Long-term liabilities-net of
dikurangi bagian yang current
jatuh tempo dalam satu tahun: maturities:
Pinjaman bank jangka panjang Long-term bank loans
Utang pembiayaan konsumen Consumer finance payables
Liabilitas imbalan kerja karyawan Employee benefits liabilities
Total Liabilitas Jangka Panjang Total Non-Current Liabilities
TOTAL LIABILITAS TOTAL LIABILITIES
LIABILITAS DAN EKUITAS LIABILITAS JANGKA PENDEK
LIABILITAS JANGKA PANJANG
7,9,12,20 95.361.294 242.795.449 21 10.403.563.815 10.223.073.769 43.393.349.436 34.100.465.358 303.802.318.733 313.831.656.893 2f,35 32.894.424.327 23.634.596.140 21 194.529.041 182.546.804 260.408.969.297 279.731.191.535 2f,35 7,9,12,20 5.597.409.470 4.686.782.329 2p,15b 2.285.645.931 1.591.577.292 2f,18,35 6.660.629.720 3.007.816.686 2u,19 1.985.877.574 1.199.621.625 2f,17,35 4.108.588.910 11.100.852.351 2e,33 8.274.485.568 9.211.832.608 2f,16,35 19.462.039.644 33.676.430.766 2e,4,33 47.831.211.133 46.811.827.488 2f,7,9,12,14,35 164.008.552.306 168.261.903.586
kepada pemilik Entitas Induk of the Company Modal saham - nilai nominal
Rp 20 per saham pada
Modal dasar Share capital - par value
- 10.000.000.000 saham Rp20 per share
Modal ditempatkan Authorized capital
dan disetor penuh - 10,000,000,000 shares
- 7.250.000.000 saham Issued and fully paid capital
pada tanggal 30 September 2020, - 7,250,000,000 shares
dan Modal saham - nilai nominal as of September 30, 2020, and
Rp 100 per saham pada Share capital - par value
Modal dasar Rp100 per share
- 2.000.000.000 saham Authorized capital
Modal ditempatkan - 2,000,000,000 shares
dan disetor penuh Issued and fully paid capital
- 1.450.000.000 saham - 1,450,000,000 shares
pada tanggal 31 Desember 2019 as of December 31, 2020
Tambahan modal disetor - neto Additional paid-in capital - net
Selisih nilai atas transaksi Difference in value
dengan Kepentingan from transactions with
Nonpengendali Non-controlling Interests
Kerugian komprehensif lain - Other comprehensive loss -
efek yang tersedia untuk dijual
Saldo laba Retained earnings
Telah ditentukan penggunaannya Appropriated
Belum ditentukan penggunaannya Unappropriated
Total ekuitas yang dapat diatribusikan Total equity attributable to the
kepada pemilik Entitas Induk Owners of the company
Kepentingan Non-pengendali Non-controlling interests
TOTAL EKUITAS TOTAL EQUITY
TOTAL LIABILITIES AND
EKUITAS EQUITY
TOTAL LIABILITAS DAN
7.252.316.799 2c 49.248.534 49.248.534 6 237.321.435.890 242.614.826.983 300.000.000 576.855.587.807 590.884.444.113 35.731.833.184 34.437.960.237 273.053.269.074 277.052.787.220 200.000.000 84.921.760.557 90.315.151.650 25 -1b,2r,2t,4,24 7.252.316.799 (201.890.000) (201.890.000) 23 145.000.000.000 145.000.000.000
PENJUALAN NETO NET SALES COST OF SALES
LABA BRUTO GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan dan pemasaran Selling and marketing expenses
Beban umum dan administrasi General and Administrative expenses
Total Beban Usaha Total Operating Expenses
LABA USAHA PROFIT FROM OPERATIONS
OTHER INCOME (EXPENSES)
Beban keuangan Finance Expenses
Beban penurunan nilai piutang usaha Impairment losses of trade receivables
Bagian rugi neto Entitas Asosiasi Share in net loss of Associate
Gain on sales of
Laba penjualan aset tetap property, plant, and equipment
Penghasilan dari penjualan sisa produksi Income from sale of scraps
Laba (rugi) selisih kurs - neto Gain (loss) on foreign exchange - net
Pendapatan Keuangan Finance income
Lain-lain - neto Others - net
Total Other Expenses - Net INCOME BEFORE INCOME
PAJAK PENGHASILAN TAX BENEFIT (EXPENSE)
INCOME TAX BENEFIT (EXPENSE)
Kini Current
Tangguhan Deffered
Beban Pajak Penghasilan - Neto Income Tax Expense - Net
NET INCOME FOR THE PERIOD
BEBAN POKOK PENJUALAN
PENGHASILAN (BEBAN) LAIN-LAIN
LABA NETO TAHUN BERJALAN
12 82.226.754.417 65.761.489.362 395.578.211 30.000.000 (10.724.697.514) 29.095.507.700 239.461.060 351.415.951 (288.168.608) 2e,31,33 (17.980.435.766) (13.420.346.352) 7 (132.007.520) - 11 332.626.796.168 345.281.984.237 (16.648.317.074) 457.176.221 30 September, 2019/ 2020/ September 30, 1.749.686.681 (6.485.420.880) (1.085.723.980) (7.575.205.080) 22.610.086.820 2u 21,33 223.967.461 133.434.709 557.320.319 1.493.018.031 2q,2u,27,33 433.251.554.340 450.863.678.813 2e,2u, 9,12,28,33 Notes September 30, 2019 2020 Catatan/ Includes Acquisition of Retail Business) (Sudah Termasuk Akuisisi Bisnis Ritel/ 18.398.003.755 39.820.205.214 100.624.758.172 105.581.694.576 2u,12 15f,22,30 29 39.935.174.433 25.115.983.805 40.645.505.557 42.291.579.984 413.377.372 610.370.544 2v (206.786.480) 1.089.784.200 (1.292.510.460)
MANFAAT (BEBAN) PAJAK PENGHASILAN
LABA SEBELUM MANFAAT (BEBAN) Total Beban Lain-lain - Neto
OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang akan direklasifikasikan ke Item that will be reclassified to
laba (rugi) pada periode berikutnya: profit or loss in subsequent period:
Perubahan nilai wajar Change in fair value of
investasi tersedia untuk dijual available-for-sale securities
Pos yang tidak akan direklasifikasi Items not to be raclassified to
ke laba (rugi) pada periode berikutnya: profit and loss
Pengukuran kembali liabilitas Remeasurements of employee
imbalan kerja karyawan benefits liabilities
Pajak Penghasilan terkait Related deffered income tax
Total Penghasilan (Beban) Total Other Comprehensive
Komprehensif lain - Neto Income (Expense) - Net
TOTAL COMPREHENSIVE INCOME
Laba neto tahun berjalan yang Net income for the year
dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk The Owners of the company
Kepentingan non-pengendali Non-controlling interests
Total Total
Total laba komprehensif yang dapat Total comprehensive income
diatribusikan kepada: attributable to:
Pemilik perusahaan The Owners of the company
Kepentingan non-pengendali Non-controlling interests
Total Total
LABA NETO PER SAHAM DASAR BASIC EARNINGS PER SHARE
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO THE
OWNERS OF THE COMPANY
PENGHASILAN (BEBAN)
TOTAL LABA KOMPREHENSIF
KEPADA PEMILIK ENTITAS INDUK 2q,32 (0,22) 13,29
(1.668.391.093) 19.426.026.937 2c 2.041.509.423 3.339.163.223 373.118.330 22.765.190.160 2c 23.708.636 (51.976.113) (107.766.527) Includes Acquisition of Retail Business) 2019 Termasuk Akuisisi Bisnis Ritel/ 30 September, 2019/ Catatan/ September 30, (825.000) Notes 207.904.453 457.176.221 22.610.086.820 2.041.509.423 3.339.163.223 373.118.330 22.765.190.160 (1.584.333.202) 19.270.923.597 (84.057.891) 155.103.340
Balance as of
Saldo 1 Januari 2020 January 1, 2020
Appropriation of
Pencadangan saldo laba retained earnings
Pembagian deviden Distribution of
Kepada kepentingan cash devidends to
Non-pengendali non-controlling interests
Distribution of
Pembagian dividen Tunai cash devidends
Laba neto tahun berjalan Net Income for the year
Penghasilan (rugi) Other comprehensive
komprehensif lain income (loss)
Balance as of
Saldo 30 September 2020 September 30, 2020
273.053.269.074 145.000.000.000 - 100.000.000
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to consolidated financial statements form an integral part of (84.057.891) 457.176.221 (1.584.333.202) 23 7.252.316.799 49.248.534 -277.052.787.220 Total Equity Total Ekuitas/ 34.437.960.237 Kepentingan Pengendali/ Non-Controlling Interest Total/ (747.636.476) (84.057.891) (747.636.476) (3.625.000.000) (201.890.000) - (100.000.000) 90.315.151.650 200.000.000 242.614.826.983 Total Retained Earnings 2s - - - - -- - - (1.584.333.202) 2.041.509.423 - - - - -300.000.000 84.921.760.557 35.731.833.184 (201.890.000) 49.248.534 (201.890.000) 300.000.000 84.921.760.557 237.321.435.890 #REF! 49.248.534 145.000.000.000 237.321.435.890 35.731.833.184 273.053.269.074 - - - 145.000.000.000 -7.252.316.799 (84.057.891) #REF! Saldo Laba/ Catatan/ Notes Modal Saham/ Share Capital Tambahan Modal Disetor - neto/ Additional Paid-in Capital - net Transaksi dengan Kepentingan Nonpengendali/ Difference in Value from Transaction with Non-controlling Interests
Moda lLain - Efek yang Tersedia Untuk Dijual/ Other Comprehensive Income Loss - Available For Sale Securities Telah Ditentukan Penggunaannya/ Appropriated Belum Ditentukan Peng- gunaannya/ Unappropriated 2s,25 - - - (3.625.000.000) (3.625.000.000)
-Balance as of
Saldo 1 Januari 2019 January 1, 2019
Tambahan Modal Disetor Additional paid-in-capital
dari Kepentingan Non from Non-Controlling
Pengendali Interests
Appropriation of
Pencadangan saldo laba retained earnings
Pembagian dividen kas Distribution of cash
kepada entitas devidends to
Non-Nonpengendali controlling interests
Distribution of
Pembagian dividen Tunai cash devidends
Laba neto periode berjalan Net Income for the period
Penghasilan (rugi) Other comprehensive
komprehensif lain income (loss)
Balance as of
Saldo 30 September 2019 Septemmber 30, 2019
- 315.000.000 315.000.000 Kepentingan Pengendali/ Non-Controlling Interest Catatan/ Notes Telah Ditentukan Penggunaannya/ Appropriated Belum Ditentukan Peng- gunaannya/ Unappropriated Modal Saham/ Share Capital Tambahan Modal Disetor - neto/ Additional Paid-in Capital - net Value from Transaction with Non-controlling Interests Comprehensive Income Loss - Available For Sale Securities - - - -19.270.923.597 19.270.923.597 3.339.163.262 22.610.086.859 260.198.089.842 Total Equity 74.331.611.137 227.253.611.141 32.944.478.701
Total/ Total Ekuitas/
Total 145.000.000.000 7.971.776.470 49.248.534 (199.025.000) 100.000.000 23 - - - - - 100.000.000 (100.000.000) - -2q - - - - - (714.979.964) (714.979.964) 155.103.300 - - (825.000) - 155.928.300 155.103.300 145.000.000.000 7.971.776.470 49.248.534 (199.850.000) 200.000.000 88.583.463.034 241.604.638.038 35.883.661.999 277.488.300.037 (5.075.000.000) 2q,23 - - - - - (5.075.000.000) (5.075.000.000)
-CASH FLOW FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan Receipts from customer
Pembayaran kas kepada pemasok Cash payment to suppliers
dan beban usaha and operating expenses
Pembayaran kas kepada karyawan Cash payment to employees
Penerimaan dari (pembayaran untuk) Cash receipts from (payment for) other
operasi lainnya operations
Kas digunakan untuk operasi Cash used for operations
Pembayaran pajak penghasilan Payment of income tax
Pembayaran kas untuk beban keuangan Payment of finance expenses
Penerimaan kas dari pendapatan keuangan Receipts of finance income
Arus kas neto yang digunakan Net cash used for
untuk aktivitas operasi operating activities
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap Acquisition of plant, property, and equipment
Penyertaan saham pada entitas anak Additional investment in subsidiary
Proceeds from sale of
Penerimaan dari penjualan aset tetap property, plant, and equipment
Arus kas neto yang digunakan Net cash used for
untuk aktivitas investasi investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari pinjaman Proceeds from short-term
bank jangka pendek - neto banks loans - net
Penerimaan dari pinjaman Proceeds from long-term
bank jangka panjang - neto banks loans - net
Tambahan modal disetor dari Kepentingan Additional Paid-in-capital from
Non-pengendali Non-controlling interest
Pembayaran dividend tunai Cash dividend payment
Pembagian kas dividen kepada Kepentingan Share of Non-controlling interests
Non-pengendali in cash dividends of Subsidiaries
Pembayaran utang pembiayaan konsumen Payment for consumer finance payables
Arus kas neto yang diperoleh Net cash provided by
dari aktivitas pendanaan financing activities
NET DECREASE IN CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS PADA AWAL CASH AND CASH EQUIVALENTS AT
PERIODE BEGINNING OF THE PERIOD
KAS DAN SETARA KAS PADA AKHIR CASH AND CASH EQUIVALENTS
PERIODE AT END OF THE PERIOD
(135.451.918) 460.480.851 19.727.044.422 (9.829.716.246) (747.636.476) 19.312.648.132 16.436.227.705 (224.947.514) (28.859.395.853) 1.409.015.654 6.577.986.900 315.000.000 (714.979.964) 19.537.595.646 45.295.623.558 (3.625.000.000) (5.075.000.000) 12.567.308.666 (21.391.007.590) (26.291.413.328) 8.270.753.358 (11.600.709.996) (17.315.661.907) (11.864.080.978) 270.813.229 489.860.696 13.145.214.032 288.168.610 (21.361.007.590) (25.607.666.507) 30.000.000 395.578.211 10.170.455.328 (974.822.653) 428.181.637.868 (54.205.498.509) 460.861.723.494 (4.253.351.280) 28.501.139.742 September 30, (36.121.285.106) (300.143.376.264) (357.389.725.847) 2019 (55.641.040.298) September 30, 2020 (43.896.081.564)
ARUS KAS DARI AKTIVITAS
PENURUNAN NETO KAS DAN SETARA KAS ARUS KAS DARI AKTIVITAS
b. Penawaran Umum Saham Entitas Induk b. Public Offering of the Company’s Shares
Anggaran Dasar Entitas Induk telah mengalami
beberapa kali perubahan. Terakhir berdasarkan Akta No. 09 tanggal 15 Juni 2020 dibuat dihadapan Notaris Edward Suharjo Wiryomartani, S.H., M.Kn., dimana akta perubahan tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0048137.AH.01.02.TAHUN 2020 tanggal 15 Juli 2020. Sampai tanggal penyelesaian
laporan keuangan konsolidasian, Berita Negara
Republik Indonesia masih dalam penyelesaian.
The Company’s Articles of Association was amended several times. The latest amendement was based on Notarial Deed No. 09 dated June 15, 2020, of Notary Edward Suharjo Wiryomartani, S.H., M.Kn., This amendement was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No. AHU-0048137.AH.01.02.TAHUN 2020 dated July 15, 2020. Until the completion date of the consolidated financial statements, the publication in the State Gazette of the Republic of Indonesia is still in process.
Sesuai dengan Pasal 3 Anggaran Dasar Entitas Induk, ruang lingkup kegiatan usaha utama Entitas Induk yaitu bergerak dalam bidang industri tekstil dan perdagangan tekstil.
In accordance with Article 3 of the Company’s Articles of Association, the main business of the Company is engaged in textile industry and textile trading.
PT Trisula Textile Industries Tbk (“Entitas Induk”) didirikan berdasarkan Akta Notaris No. 39 tanggal 11 Januari 1971 dari Notaris Kurniati, S.H. Akta pendirian Entitas Induk tersebut telah memperoleh pengesahan
oleh Keputusan Menteri Kehakiman Republik
Indonesia (sekarang Menteri Hukum dan Hak Asasi ManusiaRepublik Indonesia) sesuai Surat keputusan No. Y.A.5/65/17 tanggal 26 Februari 1974 dan telah diumumkan dalam Berita Negara Republik Indonesia No. 427/1974, Tambahan No. 68 tanggal 23 Agustus 1974
PT Trisula Textile Industries Tbk (the “Company”) was established based on Notarial Deed No. 39 dated January 11, 1971 of Notary Kurniati, S.H. The Deed of Establishment was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. Y.A.5/65/17 dated February 26, 1974 and was published in the State Gazette of the Republic of Indonesia No. 427/1974, Supplement No. 68 dated August 23, 1974.
Entitas Induk berkedudukan dan berkantor pusat di Jl. Mahar Martanegara No. 170, Cimahi. Entitas Induk beroperasi secara komersial pada tahun 1973.
The Company domicile and head office located at Jl. Mahar Martanegara No. 170, Cimahi. The Company commenced its commercial operations in 1973.
Pada tanggal 25 September 2017, Entitas Induk memperoleh Pernyataan Efektif dari Otoritas Jasa
Keuangan (OJK) berdasarkan surat No.
S-417/D.04/2017 untuk melakukan penawaran umum perdana atas 300.000.000 sahamnya dengan nilai nominal Rp100 per saham kepada masyarakat melalui Bursa Efek Indonesia dengan harga penawaran perdana sebesar Rp150 per saham. Pada tanggal 29 September 2017, seluruh saham ini telah dicatatkan di Bursa Efek Indonesia.
On September 25, 2017, the Company obtained an Effective Statement Letter No. S-417/D.04/2017 from Financial Services Authority of Indonesia (OJK) for its initial public offering of 300,000,000 shares at par value of Rp100 per share on the Indonesia Stock Exchange at an initial offering price of Rp150 per share. On September 29, 2017, all of these shares were listed on the Indonesia Stock Exchange.
Komisaris Utama : : President Commissioner
Komisaris Independen : : Independent Commissioner
Direktur Utama : : President Director
Direktur Independen : : Independent Director
Direktur : : Director
Berdasarkan Akta No. 163 tanggal 30 Oktober 2017 dari Notaris Hasbullah Abdul Rasyid, S.H., M.Kn., sesuai dengan Daftar Pemegang Saham tanggal 17 Oktober 2017, jumlah saham yang dikeluarkan oleh Entitas Induk kepada masyarakat dalam penawaran saham perdana adalah sebanyak 300.000.000 saham yang merupakan 20,69% dari jumlah saham disetor. Akta ini telah diterima pemberitahuannya oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-AH-01.03-0187502 tanggal 3 November 2017.
Dewan Komisaris Boards of Commissioner
As of September 30, 2020 and December 31, 2019, the Company’s outstanding shares equivalent to 7,250,000,000 and 1,450,000,000 shares respectively, have been listed in the Indonesia Stock Exchange.
Berdasarkan Rapat Umum Pemegang Saham
Tahunan, sesuai dengan Akta No. 03 tanggal 15 Mei 2018 dari Notaris Elly Halida, S.H., susunan Dewan Komisaris dan Direksi Entitas Induk pada tanggal 30 September 2020 dan 31 Desember 2019 adalah sebagai berikut:
Dewan Direksi Boards of Directors
1. INFORMASI UMUM (lanjutan) 1.
c. Dewan Komisaris dan Direksi, Komite Audit,
Internal Audit, Sekretaris Perusahaan dan
Karyawan
Based on Notarial Deed No. 163 dated October 30, 2017 of Notary Hasbullah Abdul Rasyid, S.H., M.Kn., in accordance with the Shareholders Register dated October 17, 2017, the shares issued by the Company to the public in the Initial Public Offering were 300,000,000 shares, representing 20.69% of the total outstanding shares. The Notarial Deed was reported to the Ministry of Law and Human Rights of the Republic Indonesia and was accepted through Decision Letter No. AHU-AH-01.03-0187502 dated November 3, 2017.
GENERAL INFORMATION (continued) b.
Pada tanggal 30 September 2020 dan 31 Desember 2019, saham Entitas Induk masing-masing sebanyak
7.250.000.000 dan 1.450.000.000 saham telah
dicatatkan pada Bursa Efek Indonesia.
b.
Penawaran Umum Saham Entitas Induk (lanjutan) Public Offering of the Company’s Shares
(continued)
Gaji dan tunjangan yang diberikan kepada Dewan
Komisaris dan Direksi untuk tahun-tahun yang
berakhir pada tanggal 30 September 2020 dan 2019
masing-masing berjumlah keseluruhan sebesar
Rp7.227.000.000 dan Rp8.407.500.000
Salaries and allowances provided to the Boards of Commissioners and Directors for the years ended September 30, 2020 and 2019 were amounting to Rp7,227,000,000 and Rp8,407,500,000 respectively.
c. Boards of Commissioner and Directors, Audit
Commmitee, Internal Audit, Corporate Secretary and Employees
Lim Kwang Tak V. Roy Sunarja
Karsongno Wongso Djaja Handi Suwarto R. Nurwulan Kusumawati
Based on Annual General Meeting of Shareholders related to Notarial Deed No. 03 dated May 15, 2018 of Notary Elly Halida, S.H., the compositions of the Boards of Commissioners and Directors of the Company as of September 30, 2020 and December 31, 2019 are as follows:
Ketua : : Chairman Anggota : : Member Anggota : : Member Ketua : : Chairman Anggota : : Member Anggota : : Member Yohanes Linero Ong Po Han V. Roy Sunarja Audit Committee
Berdasarkan Surat Keputusan No.
002/IPO-SK/MNQ/2017 tanggal 12 Januari 2017, komposisi
Komite Audit Entitas Induk pada tanggal 30
September 2020 dan 31 Desember 2019 adalah sebagai berikut:
c. Dewan Komisaris dan Direksi, Komite Audit,
Internal Audit, Sekretaris Perusahaan dan
Karyawan
c. Boards of Commissioner and Directors, Audit
Commmitee, Internal Audit, Corporate Secretary and Employees
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Audit
Berdasarkan Surat Keputusan No.
009/SK.DIR-VI/2017 tanggal 6 Juni 2017, komposisi Komite
Remunerasi dan Nominasi pada tanggal 30
September 2020 dan 31 Desember 2019 adalah sebagai berikut:
Based on Decision Letter No. 009/SK.DIR-VI/2017 dated June 6, 2017, the compositions of the Remuneration and Nomination Committee as of September 30, 2020 and December 31, 2019 are as follows:
Based on Decision Letter No. 002/IPO-SK/MNQ/2017 dated January 12, 2017, the compositions of the Company’s Audit Committee as of September 30, 2020 and December 31, 2019 were as follows:
V. Roy Sunarja
d. Kepemilikan Pada Entitas Anak d. Ownership in Subsidiaries
Karyawan
Lim Kwang Tak Yaya Sunjaya
Employees
Laporan keuangan konsolidasian mencakup akun-akun Entitas Induk dan Entitas Anaknya. Entitas Induk memiliki pengendalian secara langsung dan tidak langsung atas hak suara Entitas Anak yang terdiri atas:
The consolidated financial statements include the financial statements of the Company and its Subsidiaries. The Company obtains direct and indirect control over the Subsidiaries’ voting rights, which consist of:
Pada tanggal 30 September 2020 dan 31 Desember 2019, Entitas Induk dan Entitas Anaknya (secara
kolektif disebut sebagai “Grup”) mempekerjakan
masing-masing 715 dan 819 (tidak diaudit).
As of September 30, 2020 and December 31, 2019, the Company and its Subsidiaries (herein after collectively referred to as the “Group”) have a total of 715 and 819 permanent employees (unaudited).
Kepemilikan langsung/ Direct Ownership Entitas Anak/ Subsidiaries
PT Mido Indonesia (MI) PT Savana Lestari (SL) PT Tricitra Busana Mas (TBM) PT Prima Moda Kreasindo (PMK) PT Permata Busana Mas (PBM) PT Sinar Abadi Citranusa (SAC) PT Cakra Kencana (CK)
Kepemilikan tidak langsung/ Indirect Ownership Melalui PT Savana Lestari/ Through PT Savana Lestari PT Bina Citra Sentosa (BCG)
Melalui PT Cakra Kencana Through PT Cakra Kencana PT Bintang Cipta Sejahtera (BCS)
Total Assets Before Elimination
2020/
September 30,
Total Aset Sebelum Eliminasi/ 30 September, 31 Desember
2019/
December 31,
MI semula bernama PT Texindo Karya Asia, didirikan pada tanggal 27 Februari 1997 berdasarkan akta pendirian No. 59 oleh Akta Notaris Silvia Veronica, S.H. Akta tersebut telah mendapat pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia) melalui Surat Keputusan No.
C2-6193HT.01.01.TH.1997 tanggal 4 Juli 1997 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 103, Tambahan No. 6075 tanggal 26 Desember 1997.
MI was established under the name of PT Texindo Karya Asia on February 27, 1997 based on the deed of establishment No. 59 by Notarial Deed of Silvia Veronica, S.H. Deed of establishment was approved by the Ministry of Justice of the Republic of Indonesia (recently known as the Ministry of Law and Human Rights of the Republic of Indonesia) No. C2-6193HT.01.01.TH.1997 dated July 4, and was published in the State Gazette of the Republic of Indonesia No. 103, Supplement No. 6075 dated December 26, 1997.
2.808.359.110
Berdasarkan akta No. 82 tanggal 29 Juli 2019 dari Wiwik Condro, S.H., notaris di Jakarta Barat, para pemegang saham MI, menyetujui untuk:
MI MI
1.
Based on deed No. 82 dated July 29, 2019, from Wiwik Condro, S.H., a notary in West Jakarta, MI shareholders, agreed to:
Meningkatkan modal dasar dari semula sebesar Rp40.000.000.000 atas 40.000 lembar saham menjadi sebesar Rp45.000.000.000 atas 45.000 lembar saham dengan nilai nominal sebesar Rp1.000.000 per lembar saham.
70% 70% Surabaya Distributor 42% 42% 2012 36.868.407.951 27.038.022.466 40%
Entitas Induk memiliki secara langsung 99% saham
MI, yang bergerak dalam bidang distribusi dan
perdagangan umum. MI berdomisili di Depok dan telah beroperasi komersial pada tahun 2000.
The Company has direct ownership of 99% in MI, which is engaged in distribution and general trading. MI is domiciled in Depok and started its commercial operations in 2000. 2004 1997 2011 5.587.688.648 2012 16.007.251.431 40% 14.900.499.933 80% Scope of Business Subsidiaries Domicile % 1989 2005 Persentase Kepemilikan/ Mulai Beroperasi Komersial/ Commence-ment of Commercial Operations Kegiatan Usaha/ Percentage of Ownership 2020 2019 2020 2019 230.056.332.140 29.309.574.845
Entitas Anak/ Domisili/
40% 40%
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Kepemilikan Pada Entitas Anak (lanjutan) d. Ownership in Subsidiaries (continued)
Jakarta Distributor Jakarta Distributor Bandung Distributor Distributor Distributor 213.601.358.579 34.412.853.171 26.817.347.508 34.546.969.731 Rp 21.230.698.888 18.173.280.535 60% 60% % Rp Jakarta Distributor 80% 99% 99% 65% 65% Depok Semarang Distributor 52% 52% 7.694.154.556 2.851.382.028
Increase authorized capital from
Rp40,000,000,000 of 40,000 shares become Rp45,000,000,000 of 45,000 shares, each with a nominal value of Rp1,000,000. 1. 2000 2011 Jakarta Distributor 18.704.132.432 17.362.628.300 Jakarta
SL didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 11 Agustus 2011. Akta tersebut telah mendapatkan pengesahan Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. AHU-46053.AH.01.01.TH.2011 tanggal 21 September 2011 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 91, Tambahan No. 67025 tanggal 13 November 2012.
SL was established based on Notarial Deed No. 30 dated August 11, 2011 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic
of Indonesia) through Decree No.
AHU-46053.AH.01.01.TH.2011 dated September 21, 2011 and was published in the State Gazette of the Republic of Indonesia No. 91, Supplement No. 67025 dated November 13, 2012.
d. Kepemilikan Pada Entitas Anak (lanjutan)
SL SL
d. Ownership in Subsidiaries (continued)
2. 2.
Investasi Entitas Induk ke MI meningkat dari semula
sebesar Rp15.939.000.000 atas 15.939 saham
menjadi sebesar Rp44.550.000.000 atas 44.550
lembar saham, dan tidak merubah persentase
kepemilikan Entitas Induk terhadap MI sebesar 99% kepemilikan.
The investment of the Company to MI increased from Rp15,939,000,000 of 15,939 shares become Rp44,550,000,000 of 44,550 shares, and does not change the percentage ownership of the Company to MI which represent 99% of ownership.
Keputusan ini telah diterima dan dicatat oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0052534.AH.01.02.Tahun 2019 tanggal 16 Agustus 2019.
This decision has been accepted and recorded by the Ministry of Law and Human Rights of the Republic of Indonesia No. AHU-0052534.AH.01.02.Tahun 2019 dated August 16, 2019.
MI (lanjutan) MI (continued)
Entitas Induk memiliki secara langsung 65% saham SL, yang bergerak dalam bidang distribusi dan industri tekstil. SL berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2011.
The Company has direct ownership of 65% in SL, which is engaged in distribution and textile industry. SL is domiciled in North Jakarta and started its commercial operations in 2011.
Berdasarkan Akta Notaris Marianne Vincentia
Hamdani, S.H., No. 50 pada tanggal 27 Agustus 2019,
Pemegang Saham SL, menyetujui untuk
meningkatkan modal ditempatkan dan disetor semula sebesar Rp7.500.000.000 atas 7.500 lembar saham menjadi sebesar Rp8.400.000.000 atas 8.400 lembar saham dengan nilai nominal sebesar Rp1.000.000 per lembar saham.
Based on Notarial Deed No. 50 dated August 27, 2019 of Marianne Vincentia Hamdani, S.H., SL’s Shareholders, agreed to increase authorized capital from Rp7,500,000,000 of 7,500 shares become Rp8,400,000,000 of 8,400 shares, each with a nominal value of Rp1,000,000.
Meningkatkan modal ditempatkan dan disetor semula sebesar Rp16.100.000.000 atas 16.100
lembar saham menjadi sebesar
Rp45.000.000.000 atas 45.000 lembar saham.
Increase issued and paid in capital from Rp16,100,000,000 of 16,100 shares become Rp45,000,000,000 of 45,000 shares.
The Company has direct ownership of 40% in PMK, which is engaged in distribution and textile industry. PMK is domiciled in Bandung and started its commercial operations in 2005.
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Kepemilikan Pada Entitas Anak (lanjutan) d. Ownership in Subsidiaries (continued)
PMK Entitas Induk memiliki secara langsung 40% saham
PMK, yang bergerak dalam bidang distribusi dan industri tekstil. PMK berdomisili di Bandung dan telah beroperasi komersial pada tahun 2005.
PMK
Investasi Entitas Induk ke SL meningkat dari semula sebesar Rp4.875.000.000 atas 4.875 saham menjadi sebesar Rp5.460.000.000 atas 5.460 lembar saham, dan tidak merubah persentase kepemilikan Entitas Induk terhadap SL sebesar 65% kepemilikan.
The investment of the Company to SL increased from Rp4,875,000,000 of 4,875 shares become Rp5,460,000,000 of 5,460 shares, and does not change the percentage ownership of the Company to SL which represent 65% of ownership.
Entitas Induk memiliki secara langsung 40% saham TBM, yang bergerak dalam bidang distribusi dan industri tekstil. TBM berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 1989.
Walaupun Entitas Induk memiliki kepemilikan kurang dari setengah hak suara, akan tetapi Entitas Induk memiliki pengendalian dengan memiliki kekuasaan
untuk mengarahkan dan mengendalikan aktivitas
TBM.
Although the ownership of the Company is less than half of the voting rights, the Company has control by having the power to direct and control TBM’s activities.
TBM TBM
SL (lanjutan) SL (continued)
TBM didirikan berdasarkan Akta Notaris Tegoeh Hartanto, S.H., No. 150 pada tanggal 14 Maret 1989. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia) melalui Surat Keputusan No.
C2-4581.HT.01.01.TH.1990 tanggal 6 Agustus 1990 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 82, Tambahan No. 4029 tanggal 12 Oktober 1990.
TBM was established based on Notarial Deed No. 150 dated March 14, 1989 of Tegoeh Hartanto, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of
Indonesia) through Decree No.
C2-4581.HT.01.01.TH.1990 dated August 6, 1990 and was published in the State Gazette of the Republic of Indonesia No. 82, Supplement No. 4029 dated October 12, 1990.
The Company has direct ownership of 40% in TBM, which is engaged in distribution and textile industry. TBM is domiciled in North Jakarta and started its commercial operations in 1989.
Entitas Induk memiliki secara langsung 60% saham PBM, yang bergerak dalam bidang distribusi dan industri tekstil. PBM berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2004.
The Company has direct ownership of 60% in PBM, which is engaged in distribution and textile industry. PBM is domiciled in North Jakarta and started its commercial operations in 2004.
PBM PBM
PMK didirikan berdasarkan Akta Notaris Henny
Hendrawati Putra Djaja, S.H., No. 11 pada tanggal 10
Maret 2005. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik
Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C-14505.HT.01.01.TH.2005 tanggal 27 Mei 2005 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 79, Tambahan No. 10652 tanggal 4 Oktober 2005.
PMK was established based on Notarial Deed No. 11 dated March 10, 2005 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic
of Indonesia) through Decree No.
C-14505.HT.01.01.TH.2005 dated May 27, 2005 and was published in the State Gazette of the Republic of Indonesia No. 79, Supplement No. 10652 dated October 4, 2005.
Berdasarkan Pernyataan Keputusan Para Pemegang Saham PMK tercantum dalam Akta No. 02 tanggal 4 Desember 2017 dari Nanny Wiana Setiawan, S.H., notaris di Jakarta, pemegang saham PMK menyetujui, pengurangan modal ditempatkan dan disetor PMK dari
sejumlah 10.800 saham dengan nilai nominal
Rp10.800.000.000 menjadi sejumlah 5.500 saham dengan nilai nominal Rp5.500.000.000. Akta tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-0027171.AH.01.02 Tahun 2017 tanggal 6 Februari 2018 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 48, Tambahan No. 10065 tanggal 14 Juni 2018.
Based on the Declaration of the Decision of the PMK's Shareholders, with Notarial Deed No. 02 dated December 4, 2017 of Nanny Wiana Setiawan, S.H., notary in Jakarta, the PMK's shareholders approved the reduction of the PMK's issued and fully paid capital from 10,800 shares with nominal value of Rp10,800,000,000 to 5,500 shares with nominal value of Rp5,500,000,000. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU-0027171.AH.01.02 of 2017 dated February 6, 2018 and was published in the State Gazette of the Republic of Indonesia No. 48, Supplement No. 10065 dated June 14, 2018.
Walaupun Entitas Induk memiliki kepemilikan kurang dari setengah hak suara, akan tetapi Entitas Induk memiliki pengendalian dengan memiliki kekuasaan
untuk mengarahkan dan mengendalikan aktivitas
PMK.
Although the ownership of the Company is less than half of the voting rights, the Company has control by having the power to direct and control PMK’s activities.
PMK (lanjutan) PMK (continued)
CK didirikan berdasarkan Akta Notaris Henny Hendrawati Putra Djaja, S.H., No. 29 pada tanggal 11 Agustus 2011. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik
Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan
No. AHU-45074.AH.01.01.TH.2011 tanggal 19
September 2011 dan telah diumumkan dalam
Lembaran Berita Negara Republik Indonesia No. 91, Tambahan No. 66676 tanggal 13 November 2012. 1.
SAC was established based on Notarial Deed No.1 dated May 1, 1997 of Silvia Veronica, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic of Indonesia) through Decree No. C2-8835.HT.01.01.TH.1997 dated August 29, 1997 and was published in the State Gazette of the Republic of Indonesia No. 34, Supplement No. 2300 dated April 27, 1998.
INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Kepemilikan Pada Entitas Anak (lanjutan) d. Ownership in Subsidiaries (continued)
PBM (lanjutan)
Entitas Induk memiliki secara langsung 70% saham CK, yang bergerak dalam bidang distribusi dan industri tekstil. CK berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 2011.
CK was established based on Notarial Deed No. 29 dated August 11, 2011 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic
of Indonesia) through Decree No.
AHU-45074.AH.01.01.TH.2011 dated September 19, 2011 and was published in the State Gazette of the Republic of Indonesia No. 91, Supplement No. 66676 dated November 13, 2012.
PBM didirikan berdasarkan Akta Notaris Henny
Hendrawati Putra Djaja, S.H., No. 19 pada tanggal 31
Mei 2004. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik
Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia) melalui Surat Keputusan No. C-17264.HT.01.01.TH.2004 tanggal 12 Juli 2004 dan telah diumumkan dalam Lembaran Berita Negara
Republik Indonesia No.78, Tambahan No. 9682
tanggal 28 September 2004.
PBM was established based on Notarial Deed No. 19 dated May 31, 2004 of Henny Hendrawati Putra Djaja, S.H. The deed was approved by the Ministry of Justice of the Republic of Indonesia (recently known as Ministry of Law and Human Rights of the Republic
of Indonesia) through Decree No.
C-17264.HT.01.01.TH.2004 dated July 12, 2004 and was published in the State Gazette of the Republic of Indonesia No. 78, Supplement No. 9682 dated September 28, 2004.
PBM (continued)
SAC
CK CK
SAC Entitas Induk memiliki secara langsung 80% saham
SAC, yang bergerak dalam bidang distribusi dan industri tekstil. SAC berdomisili di Jakarta Utara dan telah beroperasi komersial pada tahun 1997.
The Company has direct ownership of 80% in SAC, which is engaged in distribution and textile industry. SAC is domiciled in North Jakarta and started its commercial operations in 1997.
SAC didirikan berdasarkan Akta Notaris Silvia
Veronica, S.H., No. 1 pada tanggal 1 Mei 1997. Akta tersebut telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia (sekarang Menteri Hukum dan Hak Asasi Manusia Republik Indonesia)
melalui Surat Keputusan No.
C2-8835.HT.01.01.TH.1997 tanggal 29 Agustus 1997 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 34, Tambahan No. 2300 tanggal 27 April 1998.
The Company has direct ownership of 70% in CK, which is engaged in distribution and textile industry. CK is domiciled in North Jakarta and started its commercial operations in 2011.
BCS didirikan berdasarkan Akta Notaris Nuniek Suharini, S.H., No. 1 pada tanggal 7 Maret 2012. Akta tersebut telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. 16114.AH.01.01.TH.2012 tanggal 28 Maret 2012 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 35, Tambahan No. 23117 tanggal 30 April 2013.
BCS was established based on Notarial Deed No.1 dated March 7, 2012 of Nuniek Suharini, S.H. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No. 16114.AH.01.01.TH.2012 dated March 28, 2012 and was published in the State Gazette of the Republic of Indonesia No. 35, Supplement No. 23117 dated April 30, 2013.
Entitas Induk memiliki secara tidak langsung melalui CK sebanyak 60% saham BCS, yang bergerak dalam bidang distribusi dan industri tekstil. BCS berdomisili di Surabaya dan telah beroperasi komersial pada tahun 2012.
The Company has indirect ownership through CK of 60% in BCS, which is distribution and textile industry, BCS is domiciled in Surabaya and started its commercial operations in 2012.
BCS BCG
BCG didirikan berdasarkan Akta Notaris Maya Desilia, S.H., M.Kn., sebagai pengganti dari Notaris Cynthia Magdalena, S.H., No. 14 pada tanggal 18 Juli 2012. Akta tersebut telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia melalui Surat Keputusan No.
AHU-54217.AH.01.01.TH.2012 tanggal 22 Oktober 2012 dan telah diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 44, Tambahan No. 61016 tanggal 31 Mei 2013.
BCG was established Based on Notarial Maya Desilia, S.H., M.Kn., as substitute of Notary Cynthia Magdalena, S.H Deed No.14 dated July 18, 2012. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decree No. AHU-54217.AH.01.01.TH.2012 dated October 22, 2012 and was published in the State Gazette of the Republic of Indonesia No. 44, Supplement No. 61016 dated May 31, 2013.
BCS
d. Kepemilikan Pada Entitas Anak (lanjutan) d. Ownership in Subsidiaries (continued)
e.
BCG
Issuance of Consolidated Financial Statements Laporan keuangan konsolidasian Grup tanggal 30
September 2020 diselesaikan dan diotorisasi untuk terbit oleh Direksi Entitas Induk pada tanggal 27
Oktober 2020. Direksi Entitas Induk, yang
menandatangani Surat Pernyataan Direksi,
bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut.
The Group’s consolidated financial statements as of September 30, 2020 are completed and authorized for issuance by the Company’s Directors on October 27, 2020. The Company’s Directors, who signed the Directors’ Statement Letter, are responsible for the fair preparation and presentation of these consolidated financial statements.
Entitas Induk memiliki secara tidak langsung melalui SL sebanyak 80% saham BCG, yang bergerak dalam bidang distribusi dan industri tekstil. BCG berdomisili di Semarang dan telah beroperasi komersial pada tahun 2012.
The Company has indirect ownership through SL of 80% in BCG, which is engaged in distribution and textile industry. BCG is domiciled in Semarang and started its commercial operations in 2012.
The consolidated financial statements have been prepared in accordance with PSAK No. 1, “Presentation of Financial Statements”.
Grup menerapkan PSAK No. 2, “Laporan Arus Kas”. The Group applied PSAK No. 2, “Statement of Cash
Flows”.
Laporan arus kas konsolidasian disusun
menggunakan metode langsung, menyajikan
penerimaan dan pengeluaran kas yang diklasifikasikan dalam penyajian aktivitas operasi, investasi dan pendanaan. Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Grup.
Kebijakan akuntansi yang diterapkan dalam
penyusunan laporan keuangan konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2018 kecuali bagi penerapan beberapa PSAK yang telah direvisi. Seperti diungkapkan dalam catatan-catatan terkait atas laporan keuangan konsolidasian, beberapa Standar Akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2019.
The accounting policies adopted in the preparation of the consolidated financial statements are consistent with those made in the preparation of the consolidated financial statements as of December 31, 2018 and for the year then ended, except for the adoption of several amended SAKs. As disclosed further in the relevant succeeding notes to the consolidated financial statements, several amended and published Accounting Standards were adopted effective January 1, 2019.
Laporan keuangan konsolidasian, kecuali untuk
laporan arus kas konsolidasian, disusun berdasarkan dasar akrual dengan menggunakan konsep harga perolehan, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan
dalam kebijakan akuntansi masing-masing akun
tersebut.
Laporan keuangan konsolidasian disusun berdasarkan PSAK No. 1, “Penyajian Laporan Keuangan”.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Dasar Penyusunan Laporan Keuangan a.
Konsolidasian
Basis of Preparation of Consolidated Financial Statements
Laporan keuangan konsolidasian PT Trisula Textile Industries Tbk dan dan Entitas Anaknya telah disusun
sesuai dengan Standar Akuntansi Keuangan di
Indonesia yaitu Standar Akuntansi Keuangan (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-IAI) serta peraturan regulator pasar
modal untuk entitas yang berada di bawah
pengawasannya.
The consolidated financial statements of PT Trisula Textile Industries Tbk and its Subsidiaries have been prepared in accordance with Indonesian Financial Accounting Standards (SAK), which comprise the Statements of Financial Accounting Standards (PSAK) and Interpretations of Financial Accounting Standards (ISAK), issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK-IAI) and the regulations of capital market regulators for entities under its supervision.
The consolidated statement of cash flows has been prepared using the direct method, by classifying cash receipts and payments into operating, investing and financing activities.The presentation currency used in the preparation of the consolidated financial statements is Rupiah, which is the Group’s functional currency.
The consolidated financial statements, except for the 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 bases described in the related accounting policies for those accounts.
a.
Klasifikasi Lancar dan Tidak Lancar b. Current and Non-current Classification
ii) held primarily for the purpose of trading;
iii) akan direalisasi dalam 12 bulan setelah tanggal
pelaporan, atau kas atau setara kas kecuali yang dibatasi penggunaannya atau akan digunakan untuk melunasi suatu liabilitas dalam paling lambat 12 bulan setelah tanggal pelaporan.
i) expected to be settled in the normal operating cycle;
ii) untuk diperdagangkan; ii) held primarily for the purpose of trading;
b.
ii) untuk diperdagangkan;
i) akan dilunasi dalam siklus operasi normal;
Seluruh aset lain diklasifikasikan sebagai tidak lancar. All other assets are classified as non-current assets.
expected to be realized within 12 months after the reporting period, or cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period.
Grup menyajikan aset dan liabilitas dalam laporan posisi keuangan konsolidasian berdasarkan klasifikasi lancar/ tak lancar. Suatu aset disajikan lancar bila:
The Group presents assets and liabilities in the consolidated statement of financial position based on current/ non-current classification. An asset is current when it is:
iv) tidak ada hak tanpa syarat untuk menangguhkan
pelunasannya dalam paling tidak 12 bulan setelah tanggal pelaporan.
iv) there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period.
Seluruh liabilitas lain diklasifikasikan sebagai tidak All other liabilities are classified as non-current.
i) akan direalisasi, dijual atau dikonsumsi dalam
siklus operasi normal;
i) expected to be realized or intended to be sold or consumed in the normal operating cycle;
A liability is current when it is:
iii) akan dilunasi dalam 12 bulan setelah tanggal
pelaporan; atau
iii) due to be settled within 12 months after the reporting period; or
Penyusunan laporan keuangan konsolidasian sesuai dengan Standar Akuntansi Keuangan di Indonesia mengharuskan penggunaan estimasi dan asumsi. Hal
tersebut juga mengharuskan manajemen untuk
membuat pertimbangan dalam proses penerapan kebijakan akuntansi Grup. Area yang kompleks atau memerlukan tingkat pertimbangan yang lebih tinggi
atau area dimana estimasi dan asumsi dapat
berdampak signifikan terhadap laporan keuangan konsolidasian diungkapkan di Catatan 3.
The preparation of consolidated financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates and assumptions. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements, are disclosed in Note 3.
Suatu liabilitas disajikan lancar/ jangka pendek bila:
iii)
Dasar Penyusunan Laporan Keuangan
Konsolidasian (lanjutan)
a. Basis of Preparation of Consolidated Financial
2.
Laporan keuangan Entitas Anak disusun dengan periode pelaporan yang sama dengan Entitas Induk. Kebijakan akuntansi yang digunakan dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Grup, kecuali dinyatakan lain.
The financial statements of the Subsidiaries are prepared for the same reporting period as the Company. The accounting policies adopted in preparing the consolidated financial statements have been consistently applied by the Group, unless otherwise stated.
c.
a. power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee);
b.
Specifically, the Company controls an investee if and only if the Company has:
eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee; dan
Ketika Entitas Induk memiliki kurang dari hak suara mayoritas, Entitas Induk dapat mempertimbangkan semua fakta dan keadaan yang relevan dalam menilai apakah memiliki kekuasaan atas investee tersebut:
When the Company has less than a majority of the voting or similar right of an investee, the Company considers all relevant facts and circumstances in assessing whether it has power over an investee, including:
b.
Entitas-entitas Anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Entitas Induk
memperoleh pengendalian, sampai dengan tanggal Entitas Induk kehilangan pengendalian. Pengendalian dianggap ada ketika Entitas Induk memiliki secara langsung atau tidak langsung melalui entitas-entitas anak, lebih dari setengah kekuasaan suara entitas.
The Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control is presumed to exist if the Company owns, directly or indirectly through the subsidiaries, more than half of the voting power of the subsidiaries.
Secara spesifik, Entitas Induk mengendalikan investee jika dan hanya jika Entitas Induk memiliki seluruh hal berikut ini:
a. kekuasaan atas investee (misal, hak yang ada
memberikan kemampuan kini untuk
mengarahkan aktivitas relevan investee);
b. exposure, or rights, to variable returns from its involvement with the investee; and
c. kemampuan untuk menggunakan kekuasaannya
atas investee untuk mempengaruhi jumlah imbal hasil investor.
c. the ability to use its power over the investee to affect its returns.
Aset/ liabilitas pajak tangguhan diklasifikasikan
sebagai aset/ liabilitas tidak lancar.
Deferred tax assets/ liabilities are classified as non-current assets/ liabilities.
Prinsip-prinsip Konsolidasian
Laporan keuangan konsolidasian meliputi laporan keuangan Entitas Induk dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Entitas Induk.
The consolidated financial statements include the financial statements of the Company and its subsidiaries in which the Company has the ability to directly or indirectly exercise control.
c. Principles of Consolidation
Current and Non-current Classification (continued)
b. Klasifikasi Lancar dan Tidak Lancar (lanjutan)
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the Non-controlling Interests (“NCI”), even if this results in the NCI having a deficit balance.
Transactions with NCI that do not result in loss of control are accounted for as equity transactions. The difference between the fair value of any consideration paid and the relevant share acquired of the carrying amount of net assets of the Subsidiaries is recorded Laba atau rugi dan setiap komponen atas penghasilan
komprehensif lain diatribusikan pada pemegang
saham Perusahaan dan pada Kepentingan
Nonpengendali (“KNP”), walaupun hasil di KNP
mempunyai saldo defisit.
a. The contractual arrangement with the other vote holders of the investee.
b. Hak yang timbul dari pengaturan kontraktual lain. b. Rights arising from other contractual
arrangements.
Hak suara dan hak suara potensial Entitas Induk. c.
Transaksi antar perusahaan, saldo dan keuntungan serta kerugian yang belum direalisasi dari transaksi antar Grup dieliminasi. Semua aset dan liabilitas, ekuitas, penghasilan, beban dan arus kas berkaitan dengan transaksi antar anggota Grup juga akan dieliminasi secara penuh dalam proses konsolidasi. Bila diperlukan, penyesuaian dilakukan pada laporan keuangan Entitas Anak agar kebijakan akuntansinya sesuai dengan kebijakan akuntansi Grup.
Related party transactions, balances and unrealized gains and losses on transactions between the Group are eliminated. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are also eliminated in full on consolidation process. When necessary, adjustments are made to the financial statements of the Subsidiaries to bring their accounting policies in line with the Company’s accounting policies.
Transaksi dengan KNP yang tidak mengakibatkan hilangnya pengendalian merupakan transaksi ekuitas. Selisih antara nilai wajar imbalan yang dibayar dan bagian yang diakuisisi atas nilai tercatat aset neto Entitas Anak dicatat pada ekuitas. Keuntungan atau a.
The Company’s voting rights and potential voting rights.
Entitas Induk menilai kembali apakah investor
mengendalikan investee jika fakta dan keadaan mengindikasikan adanya perubahan terhadap satu atau lebih dari tiga elemen pengendalian. Konsolidasi atas Entitas Anak dimulai ketika Entitas Induk memiliki pengendalian atas Entitas Anak dan berhenti ketika Entitas Induk kehilangan pengendalian atas Entitas Anak.
Aset, liabilitas, penghasilan dan beban atas Entitas Anak yang diakuisisi atau dilepas selama periode termasuk dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dari tanggal Entitas
Induk memperoleh pengendalian sampai dengan
tanggal Entitas Induk menghentikan pengendalian atas Entitas Anak.
Assets, liabilities, income and expenses of the Subsidiaries acquired or disposed of during the period are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases to control the Subsidiaries.
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of the Subsidiaries begins when the Company obtains control over the Subsidiaries and ceases when the Company losses control of the Subsidiaries.
c.
Pengaturan kontraktual dengan pemilik hak
