Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
30 Juni 2024/ 31 Desember 2023/
June 30, 2024 December 31, 2023
Saldo awal 377.208.986.365 377.208.986.365 Beginning balance
Pengurangan periode berjalan (21.475.513) - Deduction during the period
Saldo akhir 377.187.510.852 377.208.986.365 Ending balance
Selisih transaksi dengan pihak non-pengendali berasal dari perubahan kepemilikan saham Perusahaan pada EPMT akibat penerbitan saham melalui Penawaran Umum Terbatas 1 (rights issue) dan transaksi perubahan ekuitas pada entitas anak lainnya.
Differences arising from transaction with non- controlling interests pertains to changes in the Company’s equity ownership in EPMT through Limited Public Offering 1 (rights issue) and changes of equity transaction in other subsidiaries.
Pada periode 2024, penambahan berasal dari
transaksi penjualan saham EPMT ke masyarakat. In 2024, the addition is related to the sales of EPMT shares to public.
Perbedaan antara jumlah penyesuaian atas kepentingan non-pengendali dengan nilai wajar imbalan yang diterima masing-masing sebesar Rp21.475.513 dan nihil pada periode 2024 dan 2023.
The differences between the adjustment of non- controlling interests with the fair value of the consideration received amounted to Rp21,475,513 and nil in 2024 and 2023, respectively.
107
ANAK SUBSIDIARY
Persentase Kepentingan Non-pengendali/
Percentage of Non-controlling Interests Entitas Anak/
Subsidiary
Lokasi Pendirian/
Country of
Incorporation 30 Juni 2024/
June 30, 2024 31 Desember 2023/
December 31, 2023
PT Enseval Putera Megatrading Tbk. Indonesia 7,53% 7,53%
30 Juni 2024/
June 30, 2024 31 Desember 2023/
December 31, 2023 Saldo akumulasi kepentingan non-pengendali/
Accumulated balance of non-controlling interests 575.732.061.098 583.355.990.113
Periode yang berakhir
pada Tanggal 30 Juni/
Period Ended June 30
2024 2023
Laba yang dapat diatribusikan kepada kepentingan non-pengendali/
Income attributable to non-controlling interests 26.023.108.217 22.566.433.363 Ringkasan informasi keuangan dari entitas anak
tersebut disajikan berikut ini, berdasarkan jumlah sebelum eliminasi antar-perusahaan:
The summary of financial information of this subsidiary is provided below, based on amounts before inter-company eliminations:
Ringkasan laporan posisi keuangan konsolidasian Summarized consolidated statement of financial position
30 Juni 2024/ 31 Desember 2023/
June 30, 2024 December 31, 2023
Aset lancar 9.721.360.933.104 9.247.469.256.514 Current assets
Aset tidak lancar Non-current assets
Aset tetap 1.433.802.783.768 1.441.500.491.429 Fixed assets
Aset tidak lancar lainnya 282.321.299.602 266.879.257.993 Other non-current assets Liabilitas jangka pendek (4.122.941.549.918) (3.555.185.304.448) Current liabilities Liabilitas jangka panjang (100.670.200.247) (102.833.341.243) Non-current liabilities
Total ekuitas 7.213.873.266.309 7.297.830.360.245 Total equity
Dapat diatribusikan kepada: Attributable to:
Pemilik entitas induk 7.165.464.663.705 7.248.620.019.771 Owners of the parent company Kepentingan non-pengendali 48.408.602.604 49.210.340.474 Non-controlling interests
108
ANAK (lanjutan) SUBSIDIARY (continued)
Ringkasan laporan laba rugi dan penghasilan komprehensif lain konsolidasian
Summarized consolidated statement of profit or loss and other comprehensive income
Periode yang berakhir
pada Tanggal 30 Juni/
Period Ended June 30
2024 2023
Penjualan neto 15.609.294.999.232 14.073.279.711.659 Net sales
Beban pokok penjualan (14.084.705.818.845) (12.651.451.780.855) Cost of goods sold
Laba bruto 1.524.589.180.387 1.421.827.930.804 Gross profit
Beban penjualan (906.881.930.149) (854.816.539.466) Selling expenses Beban umum dan administrasi (139.342.042.725) (134.527.829.724) General and administrative expenses
Pendapatan keuangan 8.521.140.184 6.925.378.677 Finance income
Beban keuangan (10.651.609.238) (10.713.795.019) Finance costs
Beban pajak final (2.516.375.445) (2.059.722.789) Final tax expenses
Bagian laba neto pada Share in net profit of
entitas asosiasi 3.630.433.565 1.632.546.360 associate entity
Pendapatan operasi lainnya 12.792.708.001 16.091.548.100 Other operating income Beban operasi lainnya (16.579.648.565) (1.013.810.862) Other operating expenses
Laba sebelum Income before
beban pajak penghasilan 473.561.856.015 443.345.706.081 income tax expense Beban pajak penghasilan, neto (107.884.709.951 ) (97.603.028.424) Income tax expense, net
Laba periode berjalan 365.677.146.064 345.742.677.657 Income for the period Total laba periode berjalan
yang dapat diatribusikan Total income for the
kepada kepentingan period attributable to
non-pengendali 801.737.870 496.752.767 non-controlling interests
28. INFORMASI SEGMEN 28. SEGMENT INFORMATION
Sesuai dengan PSAK 5: Segmen Operasi, informasi keuangan berikut ini disajikan berdasarkan informasi yang digunakan manajemen dalam mengevaluasi kinerja tiap segmen dan menentukan pengalokasian sumber daya.
In accordance with PSAK 5: Operating Segment, the following financial information is presented based on the information used by management in evaluating the performance of each segment and in determining allocations of resources.
109
utama. Informasi segmen operasi tersebut adalah sebagai berikut: segments. The information concerning these operating segments is as follows:
Periode yang berakhir pada 30 Juni 2024/
Period Ended June 30, 2024
Produk Distribusi dan
Obat Resep/ Kesehatan/ Logistik/
Prescription Consumer Nutrisi/ Distribution and Konsolidasian/
Pharmaceutical Health Nutritionals Logistic Consolidated
Penjualan neto 4.516.005.527.636 2.321.997.678.955 4.139.259.247.713 5.350.989.216.312 16.328.251.670.616 Net sales
Beban pokok penjualan (2.151.143.570.850) (887.935.196.190) (2.012.201.798.052) (4.812.473.284.942) (9.863.753.850.034) Costs of goods sold
Laba bruto 2.364.861.956.786 1.434.062.482.765 2.127.057.449.661 538.515.931.370 6.464.497.820.582 Gross profit
Beban penjualan (3.224.530.506.160 ) Selling expenses
Beban umum dan administrasi (731.167.340.465) General and administrative expenses
Beban penelitian dan pengembangan (215.615.074.478) Research and development expenses
Pendapatan operasi lainnya 48.061.529.289 Other operating income
Beban operasi lainnya (27.354.219.840 ) Other operating expenses
Penghasilan bunga 75.461.668.518 Interest income
Beban bunga dan keuangan (37.754.846.859 ) Interest expense and financial charges
Beban pajak penghasilan, neto (536.619.211.522) Income tax expense, net
Bagian atas labaentitas asosiasi, neto 15.832.518.116 Share in gain of the associates, net
Laba periode berjalan yang dapat
diatribusikan kepada kepentingan Income for the period attributable to
non-pengendali (25.716.453.247) non-controlling interests
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Income for the period attributable
entitas induk 1.805.095.883.934 to owners of the parent company
Total aset 28.565.640.507.514 Total assets
Total liabilitas 5.025.686.709.236 Total liabilities
Penyusutan 358.705.414.666 Depreciation
Pengeluaran untuk barang modal 409.742.793.658 Capital expenditures
110
utama. Informasi segmen operasi tersebut adalah sebagai berikut: (lanjutan) segments. The information concerning these operating segments is as follows:
(continued) Periode yang Berakhir pada 30 Juni 2023/
Period Ended June 30, 2023
Produk Distribusi dan
Obat Resep/ Kesehatan/ Logistik/
Prescription Consumer Nutrisi/ Distribution and Konsolidasian/
Pharmaceutical Health Nutritionals Logistic Consolidated
Penjualan neto 4.196.173.748.757 2.293.122.458.944 4.120.237.579.062 4.569.395.571.879 15.178.929.358.642 Net sales
Beban pokok penjualan (1.953.308.010.262) (894.679.593.220) (2.052.436.899.223) (4.105.484.563.782) (9.005.909.066.487) Costs of goods sold
Laba bruto 2.242.865.738.495 1.398.442.865.724 2.067.800.679.839 463.911.008.097 6.173.020.292.155 Gross profit
Beban penjualan (3.203.934.485.409) Selling expenses
Beban umum dan administrasi (734.586.345.725) General and administrative expenses
Beban penelitian dan pengembangan (207.074.908.976) Research and development expenses
Pendapatan operasi lainnya 34.492.534.920 Other operating income
Beban operasi lainnya (136.240.893.801 ) Other operating expenses
Penghasilan bunga 40.526.165.908 Interest income
Beban bunga dan keuangan (50.057.701.527 ) Interest expense and financial charges
Beban pajak penghasilan, neto (422.744.166.806) Income tax expense, net
Bagian atas labaentitas asosiasi, neto 23.266.885.675 Share in gain of the associates, net
Rugi periode berjalan yang dapat
diatribusikan kepada kepentingan Loss for the period attributable to
non-pengendali 12.329.809.464 non-controlling interests
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Income for the period attributable
entitas induk 1.528.997.185.878 to owners of the parent company
Total aset 27.419.566.533.634 Total assets
Total liabilitas 5.642.937.693.481 Total liabilities
Penyusutan 346.192.405.588 Depreciation
Pengeluaran untuk barang modal 336.990.158.755 Capital expenditures
111 Informasi mengenai segmen operasi Grup berdasarkan wilayah geografis adalah sebagai berikut:
Information about the Group’s operating segments by geographical location is as follows:
Periode yang berakhir
pada Tanggal 30 Juni/
Period Ended June 30
2024 2023
Penjualan neto Net sales
Domestik 15.505.095.654.188 14.257.396.516.354 Domestic
Ekspor 823.156.016.428 921.532.842.288 Export
Total 16.328.251.670.616 15.178.929.358.642 Total
Aset Assets
Domestik 26.684.187.507.514 26.003.038.533.634 Domestic
Pengeluaran untuk barang modal Capital expenditures
Domestik 392.099.003.345 331.843.921.328 Domestic
Aset tidak lancar selain instrumen Non-current assets except financial keuangan dan aset pajak tangguhan instruments and deferred tax assets
Domestik 10.713.575.054.169 10.044.201.048.360 Domestic
Luar Negeri 486.124.983.014 213.552.290.992 Foreign
Total 11.199.700.037.183 10.257.753.339.352 Total
29. PENJUALAN NETO 29. NET SALES
Rincian penjualan neto diklasifikasi berdasarkan segmen operasi Grup seperti yang dijelaskan pada Catatan 28 di atas, adalah sebagai berikut:
The details of net sales classified according to the Group’s core operating segments, as explained in Note 28 above, are as follows:
Periode yang berakhir
pada Tanggal 30 Juni/
Period Ended June 30
2024 2023
Domestik Domestic
Obat resep 4.146.686.196.549 3.789.231.736.788 Prescription pharmaceutical Produk kesehatan 1.982.328.546.532 1.956.638.666.050 Consumer health
Nutrisi 4.030.906.185.592 3.943.188.318.563 Nutritionals
Distribusi dan logistik 5.345.174.725.515 4.568.337.794.953 Distribution and logistic
Sub-total 15.505.095.654.188 14.257.396.516.354 Sub-total
Ekspor Export
Obat resep 369.319.331.087 406.942.011.969 Prescription pharmaceutical Produk kesehatan 339.669.132.423 336.483.792.894 Consumer health
Nutrisi 108.353.062.121 177.049.260.499 Nutritionals
Distribusi dan logistik 5.814.490.797 1.057.776.926 Distribution and logistic
Sub-total 823.156.016.428 921.532.842.288 Sub-total
Total 16.328.251.670.616 15.178.929.358.642 Total
Penjualan neto yang dilakukan dengan pihak berelasi untuk periode yang berakhir pada tanggal 30 Juni 2024 dan 2023 sebesar 0,72% dari penjualan neto konsolidasian (Catatan 8c).
Net sales to related parties for the periods ended June 30, 2024 and 2023, represent 0.72% of the consolidated net sales (Note 8c).
112 Pada periode 2024 dan 2023, tidak terdapat penjualan kepada satu pelanggan yang jumlah penjualan selama setahun melebihi 10% dari penjualan neto konsolidasian.
In 2024 and 2023, there were no sales to any single customer with annual cumulative amount exceeding 10% of consolidated net sales.