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LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE Rincian perhitungan laba per saham dasar adalah

Dalam dokumen TBP Financial Report 30 September 2023 (Halaman 187-191)

sebagai berikut:

Details of basic earnings per share computation are as follows:

Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/

Nine-Month Period Ended September 30,

2023

(Tidak Diaudit/

Unaudited) 2022

Laba periode berjalan yang Profit for the period

dapat diatribusikan kepada attributable to

Pemilik entitas induk 4.464.660.411.786 3.605.290.101.745 Owners of the parent company

Jumlah rata-rata tertimbang saham 60.051.895.238 55.101.000.000 Weighted average number of shares

Laba per saham dasar 74,35 65,43 Basic earnings per share

183 Rp100.000 per saham menjadi Rp100 per saham, yang mengakibatkan jumlah saham beredar meningkat. Untuk tujuan penghitungan laba per saham, jumlah saham yang beredar dihitung menggunakan jumlah saham yang baru.

to become Rp100 per share, which resulted increase in number of outstanding shares. For the purpose of calculating the earnings per share, the outstanding shares were calculated based on new number of shares.

Pada tanggal 12 April 2023, Perusahaan melakukan pencatatan saham perdana di Bursa Efek Indonesia yang mengakibatkan kenaikan jumlah saham beredar meningkat sebesar 7.997.600.000 lembar saham (Catatan 1b). Sesuai dengan PSAK 56,

”Laba per Saham”, perhitungan laba per saham dasar untuk seluruh tahun telah disajikan secara retrospektif.

On April 12, 2023, the Company performed an initial public offering which increased the number of shares outstanding by 7,997,600,000 (Note 1b). In accordance with PSAK 56, “Earnings per Share”, the calculation of basic earnings per share for all years were adjusted retrospectively.

38. INFORMASI SEGMEN 38. SEGMENT INFORMATION

Untuk kepentingan manajemen, Grup digolongkan 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:

Pengolahan Nikel Nickel Processing

Segmen Pengolahan Nikel melakukan kegiatan usaha dalam pengolahan dan pemurnian nikel, dimulai dengan proses pengeringan untuk mengurangi kadar air dalam bijih nikel, smelting, converting dan granulasi.

Segment Nickel Processing is involved in nickel refinery and smelter plant, starting from drying process for reduce water content in nickel ore, smelting, converting and granulation.

Penambangan Nikel Nickel Mining

Segmen Penambangan Nikel dilakukan dengan tahap open pit dan open cast dimana dimulai dari proses pembersihan lahan, penggalian dan pengumpulan bijih nikel yang akan dibawa menuju persiapan ke pabrik pengolahan nikel.

Nickel Mining Segment is involved in open pit and open cast stages which starts from area clearing processing, digging and hauling nickel ore to be taken for preparation to nickel processing plant.

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 interim. Namun, pendanaan Grup (termasuk biaya keuangan - neto 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 interim consolidated financial statements.

However, the Group financing (including finance charges - net and finance income) and income taxes are managed on a group basis and are not allocated to operating segments.

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.

184

Segmen Operasi (lanjutan) Operating Segments (continued) 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:

Tanggal 30 September 2023 dan

Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2023 (Tidak Diaudit)/

As of September 30, 2023 and

For the Nine-Month Period Ended September 30, 2023 (Unaudited)

Pengolahan Nikel/ Penambangan Nikel/ Eliminasi/ Total/

Nickel Processing Nickel Mining Eliminations Total

Pendapatan dari kontrak dengan Revenue from contracts with

pelanggan 14.867.760.661.582 5.498.493.169.493 (3.066.475.644.233) 17.299.778.186.842 customers Beban pokok penjualan (11.946.673.700.296) (2.289.739.779.593) 3.070.678.077.319 (11.165.735.402.570) Cost of goods sold

Laba bruto 2.921.086.961.286 3.208.753.389.900 4.202.433.086 6.134.042.784.272 Gross profit

Beban penjualan, Selling, general and

umum dan administrasi (1.053.016.596.734) administrative expenses

Pendapatan lainnya 346.162.847.073 Other income

Beban lainnya (3.034.621.620) Other expenses

Laba usaha 5.424.154.412.991 Profit from operations

Pendapatan keuangan 118.673.512.768 Finance income

Biaya keuangan - neto (396.614.272.667) Finance charges - net

Laba atas perubahan nilai wajar Gain on changes in fair value

instrumen lindung nilai 9.028.570.861 of hedging instrument

Bagian atas laba Share in profit of

entitas asosiasi 1.376.359.514.950 associates

Laba sebelum pajak penghasilan 6.531.601.738.903 Profit before income tax

Beban pajak penghasilan - neto (865.580.250.343) Income tax expense - net

Laba periode berjalan 5.666.021.488.560 Profit for the period

Rugi komprehensif lain Other comprehensive loss

periode berjalan (186.778.223.553) for the period

Total penghasilan komprehensif Total comprehensive income

periode berjalan 5.479.243.265.007 for the period

Informasi segmen lainnya Other segment informations

Belanja modal (*) 2.457.741.578.039 132.837.454.471 (2.804.457.242) 2.587.774.575.268 Capital expenditures (*) Depresiasi dan amortisasi 787.907.551.659 109.018.154.150 - 896.925.705.809 Depreciation and amortization

Aset dan Liabilitas Assets and Liabilities

Aset segmen dilaporkan 28.631.643.370.081 16.902.203.071.381 (9.968.270.117.775) 35.565.576.323.687 Reportable segment assets

Investasi pada entitas asosiasi - 9.172.079.628.757 - 9.172.079.628.757 Investment in associates

Pajak pertambahan nilai Prepaid

dibayar di muka 219.877.003.627 - - 219.877.003.627 value added taxes

Aset pajak tangguhan 3.707.980.761 127.504.650.575 - 131.212.631.336 Deferred tax assets

Aset Grup 45.088.745.587.407 Group’s Assets

Liabilitas segmen dilaporkan 18.634.249.285.252 3.059.065.057.276 (4.599.348.389.987) 17.093.965.952.541 Reportable segment liabilities

Liabilitas pajak tangguhan 377.407.369.369 - - 377.407.369.369 Deferred tax liabilities

Utang pajak 94.510.922.292 350.723.102.325 - 445.234.024.617 Taxes payable

Liabilitas Grup 17.916.607.346.527 Group’s Liabilities

(*) Belanja modal terdiri dari penambahan atas aset tetap, aset hak-guna, properti pertambangan dan aset eksplorasi dan evaluasi/

Capital expenditures consist of additions to fixed assets, right of use assets, mining properties and exploration and evaluation assets

185 Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen operasi Grup: (lanjutan)

The following table presents revenue and profit, and certain asset and liability information regarding the Group’s operating segments: (continued)

Tanggal 30 September 2022 dan

Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September 2022/

As of September 30, 2022 and

For the Nine-Month Period Ended September 30, 2022

Pengolahan Nikel/ Penambangan Nikel/ Eliminasi/ Total/

Nickel Processing Nickel Mining Eliminations Total

Pendapatan dari kontrak dengan Revenue from contracts with

pelanggan 5.500.968.597.742 2.924.801.638.913 (1.067.805.875.196) 7.357.964.361.459 customers Beban pokok penjualan (3.619.198.840.931) (991.722.866.128) 1.012.915.441.701 (3.598.006.265.358) Cost of goods sold

Laba bruto 1.881.769.756.811 1.933.078.772.785 (54.890.433.495) 3.759.958.096.101 Gross profit

Beban penjualan, Selling, general and

umum dan administrasi (623.040.427.079) administrative expenses

Pendapatan lainnya 272.475.837.012 Other income

Beban lainnya (620.288.041) Other expenses

Laba usaha 3.408.773.217.993 Profit from operations

Pendapatan keuangan 11.549.279.965 Finance income

Biaya keuangan - neto (221.127.214.531) Finance charges - net

Laba atas perubahan nilai wajar Gain on changes in fair value of

instrumen lindung nilai 22.308.911.873 hedging instrument

Bagian atas laba Share in profit of

entitas asosiasi 2.273.366.197.929 associates

Laba sebelum pajak penghasilan 5.494.870.393.229 Profit before income tax

Beban pajak penghasilan - neto (712.945.319.981) Income tax expense - net

Laba periode berjalan setelah Profit for the period after

dampak penyesuaian entitas impact of merging entities’

yang bergabung 4.781.925.073.248 adjustments

Penyesuaian entitas yang bergabung (1.248.336.310.759) Merging entities’ adjustments

Laba periode berjalan 3.533.588.762.489 Profit for the period

Penghasilan komprehensif lain periode Other comprehensive income

berjalan setelah dampak penyesuaian for the period after impact of

entitas yang bergabung 915.997.564.929 merging entities adjustments

Penyesuaian entitas yang bergabung (229.990.937.941) Merging entities’ adjustments

Total penghasilan komprehensif Total comprehensive income

periode berjalan 4.219.595.389.477 for the period

Informasi segmen lainnya Other segment informations

Belanja modal 6.346.215.689.378 374.549.389.960 (3.723.367.222) 6.717.041.712.116 Capital expenditures(*) Depresiasi dan amortisasi 302.719.745.174 70.466.821.010 - 373.186.566.184 Depreciation and amortization

Aset dan Liabilitas Assets and Liabilities

Aset segmen dilaporkan 20.964.164.369.257 7.187.325.853.549 (4.660.841.780.558) 23.490.648.442.248 Reportable segment assets

Investasi pada entitas asosiasi - 6.030.136.121.982 - 6.030.136.121.982 Investment in associates

Pajak pertambahan nilai

dibayar di muka 243.295.213.977 84.620.116.595 - 327.915.330.572 Prepaid value added taxes Aset pajak tangguhan - 69.334.851.921 (1.119.378.017) 68.215.473.904 Deferred tax assets Taksiran tagihan pajak 1.314.857.216 15.356.950.607 - 16.671.807.823 Estimated claims for tax refund

Aset Grup 29.933.587.176.529 Group’s Assets

Liabilitas segmen dilaporkan 11.801.417.282.487 5.251.820.414.119 (521.205.644.512) 16.532.032.052.094 Reportable segment liabilities

Utang pajak 107.242.769.412 278.568.465.361 - 385.811.234.773 Taxes payable Liabilitas pajak tangguhan 325.184.157.353 - - 325.184.157.353 Deferred tax liabilities

Liabilitas Grup 17.243.027.444.220 Group’s Liabilities

(*) Belanja modal terdiri dari penambahan aset tetap, aset hak-guna, properti pertambangan dan aset eksplorasi dan evaluasi/

Capital expenditures consist of additions of fixed assets, right of use assets, mining properties and exploration and evaluation assets

186

Informasi Geografis Geographic Information

Sebagian besar aset tidak lancar Grup berlokasi di Indonesia. Tabel berikut menyajikan pendapatan dari kontrak dengan pelanggan berdasarkan lokasi pelanggan:

The Group’s non-current assets are mainly located in Indonesia. The following table presents revenue from contracts with customers based on the location of the customers:

Periode Sembilan Bulan yang Berakhir pada Tanggal 30 September/

Nine-Month Period Ended September 30,

2023

(Tidak Diaudit/

Unaudited) 2022

Negara Countries

Tiongkok 12.634.612.431.144 3.870.958.168.437 China

Indonesia 2.432.017.525.260 1.856.995.763.717 Indonesia

Swiss 2.233.148.230.438 1.630.010.429.305 Switzerland

Total pendapatan sesuai laporan Total revenue per consolidated

laba rugi dan penghasilan statements of profit or loss and

komprehensif lain konsolidasian 17.299.778.186.842 7.357.964.361.459 other comprehensive income

39. PERJANJIAN PENTING DAN KOMITMEN 39. SIGNIFICANT AGREEMENTS AND

Dalam dokumen TBP Financial Report 30 September 2023 (Halaman 187-191)