31 Desember 2022, rincian dari kepentingan non- pengendali atas aset neto entitas anak adalah sebagai berikut:
As of September 30, 2023 and December 31 2022, the details of non-controlling interests in net assets of the subsidiaries are as follows:
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
PT Obira Mitra Jaya dan Entitas Anak 2.606.666.712.554 2.003.426.933.400 PT Obira Mitra Jaya and its Subsidiaries
PT Megah Surya Pertiwi 2.150.881.429.095 2.415.433.308.144 PT Megah Surya Pertiwi
PT Gane Permai Sentosa dan Entitas Anak 258.943.639.193 326.476.487.800 PT Gane Permai Sentosa and its Subsidiaries
Total 5.016.491.780.842 4.745.336.729.344 Total
Untuk periode sembilan bulan yang berakhir pada 30 September 2023 and 2022, rincian dari kepentingan non-pengendali atas total penghasilan komprehensif entitas anak adalah sebagai berikut:
For the nine-month period ended September 30, 2023 and 2022, the details of non- controlling interests in total comprehensive income of the subsidiaries are as follows:
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
PT Obira Mitra Jaya dan Entitas Anak 603.239.779.156 103.568.619.718 PT Obira Mitra Jaya and its Subsidiaries PT Gane Permai Sentosa dan Entitas Anak 325.767.154.992 - PT Gane Permai Sentosa and its Subsidiaries
PT Megah Surya Pertiwi 186.288.320.950 (27.557.294.328) PT Megah Surya Pertiwi
Total 1.115.295.255.098 76.011.325.390 Total
Kepentingan material dari pemegang saham non-pengendali pada entitas anak adalah sebagai berikut:
Material equity interests held by non-controlling interests in subsidiaries are as follows:
Entitas Anak/ Lokasi Pendirian/ 30 Sep 23/ 31 Des 22/
Subsidiaries Country of Incorporation Sep 30, 23 Dec 31, 22
PT Megah Surya Pertiwi Indonesia 43,00% 43,00%
PT Halmahera Jaya Feronikel Indonesia 36,90% 36,90%
PT Obira Mitra Jaya Indonesia 36,46% 36,46%
PT Gane Permai Sentosa Indonesia 30,00% 30,00%
158 Ringkasan informasi keuangan dari entitas anak tersebut disajikan berikut ini, berdasarkan jumlah sebelum eliminasi antar-perusahaan:
The summary of financial information of these subsidiaries are provided below, based on amounts before inter-company eliminations:
Ringkasan laporan posisi keuangan interim: Summarized interim statements of financial position:
PT Megah Surya Pertiwi
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Aset Assets
Aset lancar 1.663.141.277.181 1.854.832.971.171 Current assets
Aset tidak lancar 4.221.123.376.765 4.616.367.915.589 Non-current assets
Total Aset 5.884.264.653.946 6.471.200.886.760 Total Assets
Liabilitas Liabilities
Liabilitas jangka pendek (397.235.566.567) (362.320.474.571) Current liabilities
Liabilitas jangka panjang (433.566.061.970) (389.850.553.923) Non-current liabilities
Total Liabilitas (830.801.628.537) (752.171.028.494) Total Liabilities
Aset Neto 5.053.463.025.409 5.719.029.858.266 Net Assets
Ringkasan laporan posisi keuangan konsolidasian interim:
Summarized interim consolidated statements of financial position:
PT Obira Mitra Jaya
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Aset Assets
Aset lancar 5.397.490.803.004 2.652.759.975.150 Current assets
Aset tidak lancar 17.573.472.897.520 15.792.855.399.142 Non-current assets
Total Aset 22.970.963.700.524 18.445.615.374.292 Total Assets
Liabilitas Liabilities
Liabilitas jangka pendek (9.734.843.080.982) (6.564.063.262.428) Current liabilities
Liabilitas jangka panjang (8.540.522.867.394) (8.256.712.760.811) Non-current liabilities
Total Liabilitas (18.275.365.948.376) (14.820.776.023.239) Total Liabilities
Kepentingan non-pengendali 1.731.738.995.160 1.336.639.867.113 Non-controlling interests
Aset Neto 2.963.858.756.988 2.288.199.483.940 Net Assets
159
sebelum eliminasi antar-perusahaan: (lanjutan) before inter-company eliminations: (continued) Ringkasan laporan posisi keuangan konsolidasian
interim: (lanjutan)
Summarized interim consolidated statements of financial position: (continued)
PT Gane Permai Sentosa
30 September 2023
(Tidak Diaudit)/
September 30, 2023 31 Desember 2022/
(Unaudited) December 31, 2022
Aset Assets
Aset lancar 1.663.913.581.985 670.578.773.143 Current assets
Aset tidak lancar 441.509.964.831 659.095.548.370 Non-current assets
Total Aset 2.105.423.546.816 1.329.674.321.513 Total Assets
Liabilitas Liabilities
Liabilitas jangka pendek (1.337.651.468.251) (205.499.041.055) Current liabilities
Liabilitas jangka panjang (131.419.347.493) (36.246.322.287) Non-current liabilities
Total Liabilitas (1.469.070.815.744) (241.745.363.342) Total Liabilities
Kepentingan non-pengendali 5.749.816 5.163.783 Non-controlling interests
Aset Neto 636.346.981.256 1.087.923.794.388 Net Assets
Ringkasan laporan laba rugi dan penghasilan komprehensif lain interim:
Summary of interim statement of profit or loss and other comprehensive income:
PT Megah Surya Pertiwi
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited 2022
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 4.743.757.330.176 5.500.968.604.468 with customers
Laba periode berjalan 559.429.575.767 1.270.688.288.512 Profit for the period
Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)
periode berjalan, setelah pajak (97.895.908.625) 328.593.483.569 for the period, net of tax
Total penghasilan komprehensif Total comprehensive income
periode berjalan 461.533.667.142 1.599.281.772.081 for the period
160 Ringkasan informasi keuangan dari entitas anak tersebut disajikan berikut ini, berdasarkan jumlah sebelum eliminasi antar-perusahaan: (lanjutan)
The summary of financial information of these subsidiaries are provided below, based on amounts before inter-company eliminations: (continued) Ringkasan laporan laba rugi dan penghasilan
komprehensif lain konsolidasian interim:
Summary of interim consolidated statement of profit or loss and other comprehensive income:
PT Obira Mitra Jaya
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 10.124.003.331.406 - with customers
Laba (rugi) periode berjalan 1.124.690.404.561 (69.954.770.269) Profit (loss) for the period
Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)
periode berjalan, setelah pajak (53.932.003.467) 246.573.006.674 for the period, net of tax
Total penghasilan komprehensif Total comprehensive income
periode berjalan 1.070.758.401.094 176.618.236.405 for the period
Total penghasilan komprehensif Total comprehensive income
yang diatribusikan kepada: attributable to:
Pemilik entitas induk 675.659.273.046 111.455.910.230 Owners of the parent company
Kepentingan non-pengendali 395.099.128.048 65.162.326.175 Non-controlling interests
PT Gane Permai Sentosa
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 2.101.900.623.455 671.644.651.425 with customers
Laba periode berjalan 1.125.087.922.051 397.390.020.263 Profit for the period
Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)
periode berjalan, setelah pajak (265.664.137.153) 107.004.527.085 for the period, net of tax
Total penghasilan komprehensif Total comprehensive income
periode berjalan 859.423.784.898 504.394.547.348 for the period
Total penghasilan (rugi) komprehensif Total comprehensive income (loss)
yang diatribusikan kepada: attributable to:
Pemilik entitas induk 859.424.453.097 504.395.631.481 Owners of the parent company
Kepentingan non-pengendali (668.199) (1.084.133) Non-controlling interests
161
sebelum eliminasi antar-perusahaan: (lanjutan) before inter-company eliminations: (continued) Ringkasan laporan arus kas: Summarized statements of cash flows:
PT Megah Surya Pertiwi
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Arus kas neto yang diperoleh Net cash flow provided
dari aktivitas operasi 1.081.077.115.887 1.471.078.115.393 by operating activities
Arus kas neto yang digunakan Net cash flow used in
untuk aktivitas investasi (8.371.056.971) (175.814.849.417) investing activities
Arus kas neto yang digunakan Net cash flow used in
untuk aktivitas pendanaan (1.135.715.264.084) (2.377.563.525.807) financing activities
Penurunan neto Net decrease in
kas dan bank (63.009.205.168) (1.082.300.259.831) cash on hand and in banks
Kas dan bank Cash on hand and in banks
awal periode 628.644.639.855 1.400.034.426.683 at beginning of period
Dampak perubahan selisih kurs Effect of exchange rate differences
terhadap kas dan bank (13.240.241.785) 112.588.160.691 on cash on hand and in banks
Kas dan bank Cash on hand and in banks
pada akhir periode 552.395.192.902 430.322.327.543 at end of period
Ringkasan laporan arus kas konsolidasian interim: Summarized interim consolidated statements of cash flows:
PT Obira Mitra Jaya
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Arus kas neto yang diperoleh dari Net cash flow provided by
(digunakan untuk) aktivitas operasi 2.877.857.143.562 (592.584.064.958) (used in) operating activities Arus kas neto yang digunakan Net cash flow used in
untuk aktivitas investasi (2.975.697.574.972) (4.734.026.072.435) investing activities
Arus kas neto yang diperoleh Net cash flow provided by
dari aktivitas pendanaan 517.671.198.993 4.456.499.851.322 financing activities
Kenaikan (penurunan) neto Net increase (decrease) in
kas dan bank 419.830.767.583 (870.110.286.071) cash on hand and in banks
Kas dan bank Cash on hand and in banks
awal periode 378.661.623.199 1.042.484.397.027 at beginning of period
Dampak perubahan selisih kurs Effect of exchange rate differences
terhadap kas dan bank 6.555.415.738 71.282.616.774 on cash on hand and in banks
Kas dan bank Cash on hand and in banks
pada akhir periode 805.047.806.520 243.656.727.730 at end of period
162 Ringkasan informasi keuangan dari entitas anak tersebut disajikan berikut ini, berdasarkan jumlah sebelum eliminasi antar-perusahaan: (lanjutan)
The summary of financial information of these subsidiaries are provided below, based on amounts before inter-company eliminations: (continued) Ringkasan laporan arus kas konsolidasian interim:
(lanjutan)
Summarized interim consolidated statements of cash flows: (continued)
PT Gane Permai Sentosa
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Arus kas neto yang diperoleh dari Net cash flow provided by
aktivitas operasi 512.061.800.642 315.390.816.132 operating activities
Arus kas neto yang digunakan untuk Net cash flow used in
aktivitas investasi (307.519.633.046) (55.382.044.387) investing activities
Arus kas neto yang diperoleh dari Net cash flow provided by
(digunakan untuk) aktivitas pendanaan 44.029.068.908 (216.139.359.309) (used in) financing activities
Kenaikan neto Net increase in
kas dan bank 248.571.236.504 43.869.412.436 cash on hand and in banks
Kas dan bank Cash on hand and in banks
awal periode 175.409.379.821 12.531.317.927 at beginning of period
Kas dan bank Cash on hand and in banks
pada akhir periode 423.980.616.325 56.400.730.363 at end of period
Rincian pembayaran dividen kepada kepentingan non-pengendali adalah sebagai berikut:
The details of dividends payment to non-controlling interests are as follows:
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
PT Megah Surya Pertiwi (450.840.200.000) (227.279.149.954) PT Megah Surya Pertiwi
PT Gane Permai Sentosa (393.300.003.600) - PT Gane Permai Sentosa
Total (844.140.203.600) (227.279.149.954) Total
Pada tanggal 30 September 2023, sisa utang dividen GPS kepada HJR sebesar Rp295.599.288.420.
On September 30, 2023, GPS has remaining dividend payable to HJR amounting to Rp295,599,288,420.
163 yang dapat diatribusikan ke setiap lini bisnis setelah eliminasi adalah sebagai berikut:
customers attributable to each business units after eliminations are as follows:
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Pengolahan nikel 14.867.760.661.582 5.500.968.597.742 Nickel processing
Penambangan nikel 2.432.017.525.260 1.856.995.763.717 Nickel mining
Total 17.299.778.186.842 7.357.964.361.459 Total
Rincian pendapatan dari kontrak dengan pelanggan yang melebihi 10% dari total pendapatan dari kontrak dengan pelanggan adalah sebagai berikut:
The details of revenue from contracts with customers to individual customers representing more than 10%
of the total revenue from contracts with customers are as follows:
Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/
Nine-Month Period Ended September 30,
2023
(Tidak Diaudit/
Unaudited) 2022
Nilai: Amount:
Pengolahan nikel Nickel processing
Pihak ketiga Third parties
Lygend Resources and Technology Lygend Resources and Technology
Co., Ltd., Tiongkok 7.003.520.567.750 3.870.958.168.437 Co., Ltd., China
Ningbo Lygend Wisdom Co., Ltd., Ningbo Lygend Wisdom Co., Ltd.,
Tiongkok 5.374.069.098.267 - China
Glencore International AG, Glencore International AG,
Swiss 2.233.148.230.438 1.630.010.429.305 Switzerland
Penambangan nikel Nickel mining
Pihak berelasi (Catatan 36) 2.432.017.525.260 1.856.995.763.717 Related party (Note 36)
Persentase: Percentage:
Pengolahan nikel Nickel processing
Pihak ketiga Third parties
Lygend Resources and Technology Lygend Resources and Technology
Co., Ltd., Tiongkok 40% 53% Co., Ltd., China
Ningbo Lygend Wisdom Co., Ltd., Ningbo Lygend Wisdom Co., Ltd.,
Tiongkok 31% - China
Glencore International AG, Glencore International AG,
Swiss 13% 22% Switzerland
Penambangan nikel Nickel mining
Pihak berelasi (Catatan 36) 14% 25% Related party (Note 36)
164
PELANGGAN (lanjutan) CUSTOMERS (continued)
Kewajiban Pelaksanaan Performance Obligations
Kewajiban pelaksanaan pada Grup, yang mencakup produk-produk di atas, dipenuhi pada saat pengiriman dari lokasi Grup atau pada penyerahan barang di lokasi pelanggan sesuai persyaratan dalam kontrak. Jangka waktu pembayaran yang ditetapkan pada kontrak adalah antara 1 sampai 35 hari setelah kewajiban pelaksanaan dipenuhi. Untuk penjualan ekspor, Grup mensyaratkan pembayaran saat penyerahan dokumen penjualan.
The performance obligations of the Group, which cover the products mentioned above, are satisfied upon shipment from the Group’s location or upon delivery of the goods at the customer’s location as agreed in the contracts. The term of payment is generally due within 1 to 35 days upon fulfillment of the performance obligation. For export sales, the Group requires payment against the presentation of documents of title.
31. BEBAN POKOK PENJUALAN 31. COST OF GOODS SOLD