SUBSIDIARY (continued)
Ringkasan laporan laba rugi dan penghasilan komprehensif lain konsolidasian
Summarized consolidated statement of profit or loss and other comprehensive income
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Penjualan neto 28.507.872.779.591 28.027.488.218.598 Net sales
Beban pokok penjualan (25.594.513.590.797) (25.063.494.108.789) Cost of goods sold
Laba bruto 2.913.359.188.794 2.963.994.109.809 Gross profit
Beban penjualan (1.778.742.936.106) (1.649.187.258.957) Selling expenses Beban umum dan administrasi (259.852.734.152) (240.322.000.529) General and administrative expenses
Pendapatan keuangan 12.349.372.160 19.319.809.744 Finance income
Beban keuangan (20.746.438.421) (10.788.378.940) Finance costs
Beban pajak final (3.849.769.384) (4.610.658.810) Final tax expenses
Bagian laba neto pada Share In net profit
ventura bersama 4.419.552.358 - of joint venture
Pendapatan operasi lainnya 31.423.426.013 41.677.243.295 Other operating income Beban operasi lainnya (9.784.759.549) (23.553.346.831) Other operating expenses
Laba sebelum Income before
beban pajak penghasilan 888.574.901.713 1.096.529.518.781 income tax expense Beban pajak penghasilan, neto (200.200.471.709 ) (253.938.635.102) Income tax expense, net Laba tahun berjalan 688.374.430.004 842.590.883.679 Income for the year
Penghasilan (rugi) komprehensif Other comprehensive
lain setelah pajak 2.601.236.298 (2.150.974.672) income (loss) after tax
Total laba komprehensif Total comprehensive
tahun berjalan 690.975.666.302 840.439.909.007 income for the year Total laba komprehensif
tahun berjalan yang dapat Total comprehensive income
diatribusikan kepada for the year attributable to
kepentingan non-pengendali 268.322.839 4.984.210.420 non-controlling interests
27. INFORMASI SEGMEN 27. 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.
Grup mengklasifikasikan kegiatan usahanya menjadi 4 (empat) segmen operasi utama. Informasi segmen operasi tersebut adalah sebagai berikut:
The Group classifies its business activities into 4 (four) major operating segments. The information concerning these operating segments is as follows:
Tahun yang Berakhir pada 31 Desember 2023/
Year Ended December 31, 2023
Produk Distribusi dan
Obat Resep/ Kesehatan/ Logistik/
Prescription Consumer Nutrisi/ Distribution and Konsolidasian/
Pharmaceutical Health Nutritionals Logistic Consolidated
Penjualan neto 7.624.593.897.161 3.698.125.428.290 7.985.307.317.663 11.141.107.434.504 30.449.134.077.618 Net sales Beban pokok penjualan (3.952.720.958.834) (1.699.089.525.561) (4.160.800.646.393) (8.813.277.413.446) (18.625.888.544.234) Costs of goods sold Laba bruto 3.671.872.938.327 1.999.035.902.729 3.824.506.671.270 2.327.830.021.058 11.823.245.533.384 Gross profit
Beban penjualan (6.302.840.232.439 ) Selling expenses
Beban umum dan administrasi (1.497.082.601.862) General and administrative expenses
Beban penelitian dan pengembangan (329.621.039.815) Research and development expenses
Pendapatan operasi lainnya 55.407.000.135 Other operating income
Beban operasi lainnya (162.956.806.670 ) Other operating expenses
Penghasilan bunga 88.217.597.467 Interest income
Beban bunga dan keuangan (95.103.843.846 ) Interest expense and financial charges
Beban pajak penghasilan, neto (827.832.384.309) Income tax expense, net
Bagian atas laba entitas asosiasi, neto 26.971.597.456 Share in gain of the associates, net
Laba tahun berjalan yang dapat
diatribusikan kepada kepentingan Income for the year attributable to
non-pengendali (11.656.779.446) non-controlling interests
Laba tahun berjalan yang dapat
diatribusikan kepada pemilik Income for the year attributable
entitas induk 2.766.748.040.055 to owners of the parent company
Total aset 27.057.568.182.323 Total assets
Total liabilitas 3.937.546.172.108 Total liabilities
Penyusutan 702.843.193.122 Depreciation
Pengeluaran untuk barang modal 881.550.983.830 Capital expenditures
27. INFORMASI SEGMEN (lanjutan) 27. SEGMENT INFORMATION (continued) Grup mengklasifikasikan kegiatan usahanya menjadi 4 (empat) segmen operasi
utama. Informasi segmen operasi tersebut adalah sebagai berikut: (lanjutan)
The Group classifies its business activities into 4 (four) major operating segments. The information concerning these operating segments is as follows:
(continued) Tahun yang Berakhir pada 31 Desember 2022/
Year Ended December 31, 2022
Produk Distribusi dan
Obat Resep/ Kesehatan/ Logistik/
Prescription Consumer Nutrisi/ Distribution and Konsolidasian/
Pharmaceutical Health Nutritionals Logistic Consolidated
Penjualan neto 6.148.608.609.127 4.152.853.733.320 7.830.659.097.953 10.801.381.206.319 28.933.502.646.719 Net sales Beban pokok penjualan (3.076.079.789.871) (1.819.452.581.212) (3.966.690.915.991) (8.368.012.256.097) (17.230.235.543.171) Costs of goods sold Laba bruto 3.072.528.819.256 2.333.401.152.108 3.863.968.181.962 2.433.368.950.222 11.703.267.103.548 Gross profit
Beban penjualan (5.822.402.085.214) Selling expenses
Beban umum dan administrasi (1.356.843.220.001 ) General and administrative expenses
Beban penelitian dan pengembangan (293.319.833.903 ) Research and development expenses
Pendapatan operasi lainnya 216.576.242.631 Other operating income
Beban operasi lainnya (51.647.554.871) Other operating expenses
Penghasilan bunga 81.827.367.738 Interest income
Beban bunga dan keuangan (55.059.325.414 ) Interest expense and financial charges
Beban pajak penghasilan, neto (1.008.813.493.059) Income tax expense, net
Bagian atas laba entitas asosiasi, neto 36.498.210.836 Share in gain of the associates, net
Laba tahun berjalan yang dapat
diatribusikan kepada kepentingan Income for the year attributable to
non-pengendali (67.873.643.276) non-controlling interests
Laba tahun berjalan yang dapat
diatribusikan kepada pemilik Income for the year attributable
entitas induk 3.382.209.769.015 to owners of the parent company
Total aset 27.241.313.025.674 Total assets
Total liabilitas (5.143.984.823.285) Total liabilities
Penyusutan 683.346.730.904 Depreciation
Pengeluaran untuk barang modal 705.457.829.284 Capital expenditures
Informasi mengenai segmen operasi Grup berdasarkan wilayah geografis adalah sebagai berikut:
Information about the Group’s operating segments by geographical location is as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
2023 2022
Penjualan neto Net sales
Domestik 28.559.990.360.727 27.242.789.412.026 Domestic
Ekspor 1.889.143.716.891 1.690.713.234.693 Export
Total 30.449.134.077.618 28.933.502.646.719 Total
Aset Assets
Domestik 25.699.794.182.323 26.000.176.025.674 Domestic
Pengeluaran untuk barang modal Capital expenditures
Domestik 874.088.673.346 700.858.220.582 Domestic
Aset tidak lancar selain instrumen Non-current assets except financial
keuangan dan aset pajak tangguhan instruments and deferred tax assets
Domestik 10.387.987.683.662 9.979.294.859.718 Domestic
Luar Negeri 243.755.161.068 219.000.360.853 Foreign
Total 10.631.742.844.730 10.198.295.220.571 Total
28. PENJUALAN NETO 28. NET SALES
Rincian penjualan neto diklasifikasi berdasarkan segmen operasi Grup seperti yang dijelaskan pada Catatan 27 di atas, adalah sebagai berikut:
The details of net sales classified according to the Group’s core operating segments, as explained in Note 27 above, are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
2023 2022
Domestik Domestic
Obat resep 6.856.088.826.883 5.554.149.886.062 Prescription pharmaceutical Produk kesehatan 2.987.367.155.823 3.445.303.389.692 Consumer health
Nutrisi 7.579.215.799.781 7.445.233.052.805 Nutritionals
Distribusi dan logistik 11.137.318.578.240 10.798.103.083.467 Distribution and logistic
Sub-total 28.559.990.360.727 27.242.789.412.026 Sub-total
Ekspor Export
Obat resep 768.505.070.278 594.458.723.065 Prescription pharmaceutical
Produk kesehatan 710.758.272.467 707.550.343.628 Consumer health
Nutrisi 406.091.517.882 385.426.045.148 Nutritionals
Distribusi dan logistik 3.788.856.264 3.278.122.852 Distribution and logistic
Sub-total 1.889.143.716.891 1.690.713.234.693 Sub-total
Total 30.449.134.077.618 28.933.502.646.719 Total
Penjualan neto yang dilakukan dengan pihak berelasi untuk tahun yang berakhir pada tanggal 31 Desember 2023 dan 2022 masing-masing sebesar 0,79% dan 0,69% dari penjualan neto konsolidasian (Catatan 8c).
Net sales to related parties for the years ended December 31, 2023 and 2022, represent 0.79%
and 0.69% of the consolidated net sales, respectively (Note 8c).
28. PENJUALAN NETO (lanjutan) 28. NET SALES (continued) Pada tahun 2023 dan 2022, tidak terdapat penjualan
kepada satu pelanggan yang jumlah penjualan selama setahun melebihi 10% dari penjualan neto konsolidasian.
In 2023 and 2022, there were no sales to any single customer with annual cumulative amount exceeding 10% of consolidated net sales.
29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
2023 2022
Bahan baku dan kemasan
yang digunakan 6.032.534.418.304 6.305.471.547.395 Raw and packaging materials used
Upah buruh langsung 285.385.563.874 292.454.591.525 Direct labor
Beban pabrikasi 1.768.402.178.607 1.745.062.081.214 Manufacturing overhead Total Beban Produksi 8.086.322.160.785 8.342.988.220.134 Total Manufacturing Cost
Persediaan Barang dalam Proses Work in Process Inventories
Awal tahun 241.941.361.092 146.617.086.787 At beginning of year
Akhir tahun (Catatan 9) (212.893.816.260) (241.941.361.092) At end of year (Note 9) Beban Pokok Produksi 8.115.369.705.617 8.247.663.945.829 Cost of Goods Manufactured
Persediaan Barang Jadi Finished Goods Inventories
Awal tahun 1.711.059.162.118 1.177.268.174.390 At beginning of year
Pembelian 1.599.806.755.156 1.148.350.328.973 Purchases
Akhir tahun (Catatan 9) (1.613.624.492.103) (1.711.059.162.118) At end of year (Note 9) Beban Pokok Penjualan - produksi 9.812.611.130.788 8.862.223.287.074 Cost of Goods Sold - manufacturing
Distribusi Distribution
Persediaan Barang Jadi Finished Goods Inventories
Awal tahun 2.919.936.998.495 2.553.324.300.753 At beginning of year
Pembelian 8.884.977.262.145 8.734.624.953.839 Purchases
Persediaan Barang Jadi yang
Tersedia untuk Dijual 11.804.914.260.640 11.287.949.254.592 Finished Goods Available for Sale Persediaan barang jadi akhir
tahun (Catatan 9) (2.991.636.847.194) (2.919.936.998.495) Finished goods at end of year (Note 9) Beban Pokok Penjualan - distribusi 8.813.277.413.446 8.368.012.256.097 Cost of Goods Sold - distribution
Total 18.625.888.544.234 17.230.235.543.171 Total
Pembelian yang dilakukan dengan pihak berelasi untuk tahun yang berakhir pada tanggal 31 Desember 2023 dan 2022, masing-masing sebesar 2,21% dan 2,62% dari total beban pokok penjualan konsolidasian (Catatan 8f).
Purchases from related parties for the years ended December 31, 2023 and 2022, represent 2.21% and 2.62% of the total consolidated cost of good sold, respectively (Note 8f).
Pada tahun 2023 dan 2022, tidak ada pembelian dari satu pihak pemasok dengan jumlah akumulasi setahun di atas 10% dari penjualan neto konsolidasian.
In 2023 and 2022, there were no purchases made from any single supplier with annual cumulative amount exceeding 10% of consolidated net sales.
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
2023 2022
Promosi 2.110.219.280.191 2.062.426.459.398 Promotions
Gaji, upah dan kesejahteraan karyawan 1.574.913.642.356 1.425.818.409.134 Salaries, wages and employee benefits Transportasi dan pengiriman 580.138.218.431 553.152.999.175 Transportation and delivery Penyisihan persediaan usang 319.781.821.780 186.846.412.589 Provision for inventory obsolescence Perjalanan, konferensi dan pertemuan 312.059.614.589 345.199.093.330 Travelling, conferences and conventions Penelitian dan pengembangan pasar 297.638.010.923 182.649.665.340 Market research and development Perlengkapan penjualan 235.535.366.547 269.304.294.853 Selling supplies Royalti (Catatan 41) 187.736.456.328 182.930.249.586 Royalties (Note 41) Penyusutan (Catatan 14 dan 16) 173.372.927.288 170.052.656.370 Depreciation (Notes 14 and 16)
Jasa profesional 141.100.420.560 117.641.968.910 Professional fees
Sewa 80.136.273.681 74.376.912.740 Rental
Pemeliharaan dan perbaikan 69.636.452.552 58.557.424.375 Repairs and maintenance Peralatan dan perlengkapan 57.411.404.055 51.537.158.454 Equipment and supplies Keamanan dan kebersihan 45.587.538.903 44.952.186.487 Security and housekeeping Listrik, air dan gas 34.208.297.855 31.313.403.598 Electricity, water and gas Pos dan telekomunikasi 31.992.852.589 30.085.389.653 Postage and telecommunication
Hubungan masyarakat 18.938.387.318 14.336.507.357 Public relation
Asuransi dan pajak 18.741.674.477 14.864.765.830 Insurance and taxes Lain-lain (masing-masing
di bawah Rp5 miliar) 13.691.592.016 6.356.128.035 Others (each below Rp5 billion)
Total 6.302.840.232.439 5.822.402.085.214 Total