menjadi unit usaha berdasarkan produk dan jasa dan memiliki dua segmen operasi dilaporkan sebagai berikut:
For management purposes, the Group is organized into business units based on their products and services and has two reportable operating segments as follows:
Segmen Perkebunan
Segmen Perkebunan melakukan kegiatan usaha dalam pengembangan dan pemeliharaan terkait tanaman produktif utama, yaitu kelapa sawit, karet, tebu dan HTI, dengan sebagian kecil kakao, kelapa, teh dan agroforestri dan aktivitas usaha lainnya yang berkaitan dengan pengolahan hasil perkebunan menjadi barang jadi, dan aktivitas pemasaran dan penjualan terkait.
Plantations Segment
Plantations segment is involved in the development and maintenance of primary bearer plants, such as oil palm, rubber, sugar cane and timber plantations with small portion of cocoa, coconut, tea plantations and agroforestry and other business activities relating to processing of the produce into finished goods, and the related marketing and selling activities.
Segmen Minyak dan Lemak Nabati
Segmen Minyak dan Lemak Nabati memproduksi, memasarkan dan menjual minyak nabati, margarin, lemak nabati dan produk terkait lainnya.
Edible Oil and Fats Segment
Edible Oil and Fats segment produces, markets and sells edible oil, margarine, fats and other related products.
Segmen Operasi Operating Segments
Manajemen memantau hasil operasi dari unit usahanya secara terpisah guna keperluan pengambilan keputusan mengenai alokasi sumber daya dan penilaian kinerja. Kinerja segmen dievaluasi berdasarkan laba rugi operasi dan diukur secara konsisten dengan laba rugi operasi pada laporan keuangan konsolidasian. Namun, pendanaan Grup (termasuk beban keuangan dan penghasilan keuangan) dan pajak penghasilan dikelola secara grup dan tidak dialokasikan kepada segmen operasi.
Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, the Group financing (including finance costs and finance income) and income taxes are managed on a group basis and are not allocated to operating segments.
Segmen Operasi (lanjutan) Operating Segments (continued) Harga transfer antar entitas hukum dan antar
segmen diatur dengan cara yang serupa dengan transaksi dengan pihak ketiga.
Transfer prices between legal entities and segments are set on a manner similar to transactions with third parties.
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen operasi Grup:
The following table presents revenue and profit, and certain asset and liability information regarding the Group’s operating segments:
Minyak dan Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
Penjualan Sales
Penjualan kepada pelanggan eksternal 5.131.817 12.662.429 - 17.794.246 Sales to external customers
Penjualan antar segmen 6.592.673 16.771 (6.609.444) - Inter-segment sales
Total penjualan 11.724.490 12.679.200 (6.609.444) 17.794.246 Total sales
Laba Results
Laba usaha segmen dilaporkan 2.613.097 791.057 20.438 3.424.592 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (526.334) Unallocated net finance costs
Beban operasi lain neto yang Unallocated net other
tidak dapat dialokasikan (501.272) operating expense
Beban pajak penghasilan (887.381) Income tax expense
Laba tahun berjalan 1.509.605 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 1.333.113 127.139 - 1.460.252 Capital expenditures
Penyusutan dan amortisasi 1.222.970 153.700 - 1.376.670 Depreciation and amortization
Penurunan nilai aset tetap 143.176 - - 143.176 Impairment of fixed assets
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 29.165.391 6.254.901 (2.070.296) 33.349.996 Reportable segment assets
Goodwill 2.216.138 - - 2.216.138 Goodwill
Pajak dibayar di muka 240.588 Prepaid taxes
Aset pajak tangguhan 265.512 Deferred tax assets
Tagihan dan keberatan atas hasil Claims for tax refund and tax
pemeriksaan pajak 40.847 assessments under appeal
Aset Grup 36.113.081 Group’s Assets
Liabilitas segmen dilaporkan 4.532.787 1.766.979 (2.025.439) 4.274.327 Reportable segment liabilities
Liabilitas yang tidak dapat dialokasikan 9.871.378 Unallocated liabilities
Liabilitas pajak tangguhan 492.895 Deferred tax liabilities
Utang pajak 307.199 Taxes payable
Liabilitas Grup 14.945.799 Group’s Liabilities
35. INFORMASI SEGMEN (lanjutan) 35. SEGMENT INFORMATION (continued) Segmen Operasi (lanjutan) Operating Segments (continued)
Minyak dan Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2021 December 31, 2021
Penjualan Sales
Penjualan kepada pelanggan eksternal 3.385.333 16.273.196 - 19.658.529 Sales to external customers
Penjualan antar segmen 7.176.019 3.244 (7.179.263) - Inter-segment sales
Total penjualan 10.561.352 16.276.440 (7.179.263) 19.658.529 Total sales
Laba Results
Laba usaha segmen dilaporkan 3.053.277 457.470 55.099 3.565.846 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (620.239) Unallocated net finance costs
Beban operasi lain neto yang Unallocated net other
tidak dapat dialokasikan (660.242) operating expense
Beban pajak penghasilan (944.970) Income tax expense
Laba tahun berjalan 1.340.395 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 1.221.599 29.188 - 1.250.787 Capital expenditures
Penyusutan dan amortisasi 1.234.346 152.130 - 1.386.476 Depreciation and amortization
Penurunan nilai aset tetap 298.186 - - 298.186 Impairment of fixed assets
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 28.681.601 4.851.726 (521.074) 33.012.253 Reportable segment assets
Goodwill 2.320.823 - - 2.320.823 Goodwill
Pajak dibayar di muka 191.507 Prepaid taxes
Aset pajak tangguhan 372.354 Deferred tax assets
Tagihan dan keberatan atas hasil Claims for tax refund and tax
pemeriksaan pajak 67.164 assessments under appeal
Aset Grup 35.964.101 Group’s Assets
Liabilitas segmen dilaporkan 3.428.804 1.177.314 (467.044) 4.139.074 Reportable segment liabilities
Liabilitas yang tidak dapat dialokasikan 11.133.332 Unallocated liabilities
Liabilitas pajak tangguhan 443.494 Deferred tax liabilities
Utang pajak 396.043 Taxes payable
Liabilitas Grup 16.111.943 Group’s Liabilities
Informasi Geografis Geographic Information
Seluruh aset produktif Grup berada di Indonesia.
Tabel berikut menyajikan penjualan berdasarkan lokasi pelanggan:
All of the Group’s productive assets are located in Indonesia. The following table presents sales based on the location of the customers:
2022 2021
Negara Country
Indonesia 14.772.292 16.416.065 Indonesia
China 1.336.650 1.222.751 China
Singapura 1.122.210 1.519.891 Singapore
India 333.197 - India
Nigeria 58.280 173.464 Nigeria
Timor Leste 38.977 64.412 Timor Leste
Jerman 36.892 55.158 Germany
Filipina 16.709 42.576 Philippines
Lain-lain 79.039 164.212 Others
Total penjualan sesuai
laporan laba rugi dan Total sales per consolidated
penghasilan komprehensif statements of profit or loss and
lain konsolidasian 17.794.246 19.658.529 other comprehensive income
a. Komitmen Belanja Modal a. Capital Expenditures Commitments
Jumlah dan Realisasi Total and Realized Amounts
Sampai dengan tanggal 31 Desember 2022, Grup memiliki total kontrak pembelian aset tetap dan pengembangan tanaman perkebunan senilai Rp864.842 dan US$108.770 (2021:
Rp1.082.511).
Until December 31, 2022 the Group has total contracts to acquire fixed assets and development of plantations totaling Rp864,842 and US$108,770 (2021: Rp1,082,511).
Sampai dengan tanggal 31 Desember 2022, jumlah yang direalisasi dari nilai kontrak di atas adalah sebesar Rp486.638 (2021: Rp711.418).
Until December 31, 2022, the amount realized from the above-mentioned contract values was Rp486,638 (2021: Rp711,418).
b. Komitmen Penjualan b. Sales Commitments
Pada tanggal 31 Desember 2022, Grup memiliki komitmen penjualan untuk menyerahkan karet, MKS dan produk turunannya, kakao, dan teh sebanyak 22.724 ton (31 Desember 2021:
10.072 ton), benih kelapa sawit sebanyak 36.515 benih (31 Desember 2021: 301.106 benih) dan bibit sawit sebanyak 300 bibit (31 Desember 2021: 1.135 bibit), kepada pelanggan pihak ketiga lokal dan luar negeri.
As of December 31, 2022, the Group has sales commitments to deliver rubber, CPO and its derivatives products, cocoa, and tea of approximately 22,724 tonnes (December 31, 2021: 10,072 tonnes), oil palm seeds of 36,515 seeds (December 31, 2021: 301,106 seeds) and 300 oil palm seedlings (December 31, 2021: 1,135 seedlings), to third party local and overseas customers.
Seluruh komitmen penjualan di atas akan terealisasi dalam satu bulan setelah tiap-tiap tanggal pelaporan.
All of the above sales commitment will be realized in one month after each reporting date.
c. Tuntutan Hukum c. Litigation Case
Pada tanggal 31 Desember 2022, tidak terdapat tuntuan hukum terhadap Grup yang mungkin menimbulkan kerugian material di masa depan.
As of December 31, 2022, there are no lawsuits against the Group that are possible to cause material losses in the future.
37. ASET DAN LIABILITAS DALAM MATA UANG