PT KOMUNAL FINANSIAL

INDONESIA
Laporan Keuangan
Untuk tahun yang berakhir pada tanggal
31 Desember 2020

Financial Statements
For the years ended December 31, 2020

Beserta Laporan Auditor Independen/

With Independent Auditors' Report
 The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember 2020 December 31, 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2020 2019

ASET ASSETS

Aset Lancar Current Assets

Kas dan setara kas 2c, 2f, 3 391.900.265 347.617.936 Cash and cash equivalents

Piutang 2b, 2d, 2f, 4 Receivables

Pihak berelasi 43.312.489 28.569.657 Related parties
Pihak ketiga 745.546.137 218.104.633 Third parties
Jumlah 788.858.626 246.674.290 Total

Piutang lain-lain 2b, 2e, 2f, 5 Other receivables

Pihak berelasi - 153.781.377 Related parties
Jumlah - 153.781.377 Total

Beban dibayar dimuka 2g, 6 156.979.729 136.510.925 Prepaid expenses

Jumlah Aset Lancar 1.337.738.620 884.584.528 Total Current Assets

Aset Tidak Lancar Non-Current Assets

Aset tetap dan aset hak guna 2h, 7 Fixed assets and right-of-use assets
Harga perolehan 694.244.584 237.912.040 At cost
Akumulasi penyusutan (326.173.491) (44.605.879) Accumulated depreciation
Jumlah - bersih 368.071.093 193.306.161 Total - net

Aset takberwujud 2i, 8 Intangible assets

Harga perolehan 194.300.000 94.300.000 At cost
Akumulasi amortisasi (62.281.250) (28.289.583) Accumulated amortization
Jumlah - bersih 132.018.750 66.010.417 Total - net

Jumlah Aset Tidak Lancar 500.089.843 259.316.578 Total Non-Current Assets

JUMLAH ASET 1.837.828.463 1.143.901.106 TOTAL ASSETS

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole

1
 The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember 2020 December 31, 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2020 2019

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

Liabilitas Jangka Pendek Current Liabilities

Beban yang masih harus dibayar 9 398.600.630 15.475.000 Accrued expenses

Utang lain-lain 10 262.700.000 - Other payables

Utang pajak 2k, 11a 33.609.237 37.436.340 Taxes payable

JUMLAH LIABILITAS 694.909.867 52.911.340 TOTAL LIABILITIES

EKUITAS EQUITY
Modal saham - nilai nominal Rp1.000.000 per saham Share capital - par value Rp1.000,000 per share
Modal dasar - 5.000 saham Authorized capital - 5,000 shares
Modal ditempatkan dan disetor penuh Issued and fully paid capital
masing-masing 2.000 saham 2,000 shares
pada tahun 2020 dan 2019 12 2.000.000.000 2.000.000.000 in 2020 and 2019

Saldo rugi (857.081.404) (909.010.234) Deficit

JUMLAH EKUITAS 1.142.918.596 1.090.989.766 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 1.837.828.463 1.143.901.106 TOTAL LIABILITIES AND EQUITY

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole

2
 The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk tahun yang berakhir pada tanggal For the year ended
31 Desember 2020 December 31, 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2020 2019

PENDAPATAN 2j, 13 5.996.172.480 1.303.032.443 REVENUES

BEBAN USAHA 2j, 14 OPERATING EXPENSES

Beban penjualan dan pemasaran 242.850.032 189.096.128 Selling and marketing expense
Beban umum dan administrasi 5.709.592.988 1.908.221.576 General and administrative expense
Jumlah beban usaha 5.952.443.020 2.097.317.704 Total operating expenses
LABA (RUGI) USAHA 43.729.460 (794.285.261) OPERATING PROFIT (LOSS)

PENDAPATAN LAIN-LAIN 15 27.662.476 80.650.150 OTHER INCOME

LABA (RUGI) SEBELUM PAJAK PENGHASILAN 71.391.936 (713.635.111) PROFIT (LOSS) BEFORE INCOME TAX

PAJAK PENGHASILAN INCOME TAX

Kini 2k, 11 6.779.852 6.515.160 Current
Jumlah pajak penghasilan 6.779.852 6.515.160 Total income tax

LABA (RUGI) TAHUN BERJALAN 64.612.084 (720.150.271) PROFIT (LOSS) FOR THE YEAR

PENGHASILAN KOMPREHENSIF LAIN - - OTHER COMPREHENSIVE INCOME

JUMLAH RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS

64.612.084 (720.150.271)
TAHUN BERJALAN FOR THE YEAR

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole

3
 The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Tahun yang berakhir pada tanggal For the year ended
31 Desember 2020 December 31, 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

Modal
ditempatkan dan
disetor penuh/
Catatan/ Issued and fully Saldo rugi/ Jumlah ekuitas/
Notes paid capital Deficit Total equity

*)
Saldo pada tanggal 31 Desember 2018 *) 2.000.000.000 (188.859.963) 1.811.140.037 Balance as at Desember 31, 2018

Rugi tahun berjalan - (720.150.271) (720.150.271) Loss for the year

Saldo pada tanggal 31 Desember 2019 2.000.000.000 (909.010.234) 1.090.989.766 Balance as at Desember 31, 2019

Dampak penerapan awal PSAK 73 22 (12.683.254) (12.683.254) Effect on initial implementation of PSAK 73

Saldo 1 Januari 2020, setelah Balance as of January 1, 2020 after

dampak penerapan awal PSAK 73 2.000.000.000 (921.693.488) 1.078.306.512 effect on initial implementation of PSAK 73

Laba tahun berjalan - 64.612.084 64.612.084 Income for the year

Saldo pada tanggal 31 Desember 2020 2.000.000.000 (857.081.404) 1.142.918.596 Balance as at Desember 31, 2020

*) *)
Tidak diaudit Unaudited

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole
4
 The original financial statements included herein are in the Indonesian language

PT KOMUNAL FINANSIAL INDONESIA PT KOMUNAL FINANSIAL INDONESIA

LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Tahun yang berakhir pada tanggal For the year ended
31 Desember 2020 December 31, 2020
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2020 2019

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan pendapatan 5.453.988.144 1.056.358.153 Revenues received
Pembayaran beban usaha (5.377.564.871) (1.971.627.622) Operating expenses paid
Penerimaan pendapatan lain-lain 27.662.476 80.650.150 Other income received
Laba (rugi) operasi sebelum Operating income (loss) before
104.085.749 (834.619.319)
perubahan modal kerja changes in working capital

Perubahan modal kerja: Changes in working capital:

Piutang lain-lain 153.781.377 (141.281.377) Other receivables
Utang lain-lain 262.700.000 (1.291.000.000) Other payables
Utang pajak (13.295.012) (6.515.160) Tax payable
Arus kas bersih diperoleh dari Net cash flows provided by
507.272.114 (2.273.415.856)
(digunakan untuk) aktivitas operasi (used in) operating activities

ARUS KAS DARI AKTIVITAS INVESTASI
Perolehan aset tetap
Perolehan aset takberwujud
Arus kas bersih digunakan untuk
aktivitas investasi
CASH FLOWS FROM INVESTING ACTIVITIES
7 (305.575.316) (142.959.500) Acquisition of fixed assets
8 (100.000.000) (18.300.000) Acquisition of intangible assets
Net cash flows used for
(405.575.316) (161.259.500)
investing activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Pembayaran liabilitas sewa 22 (57.414.469) - Payment of lease liabilities
Arus kas bersih digunakan untuk Net cash flows used in
(57.414.469) -
aktivitas pendanaan used in financing activities

KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE) IN

44.282.329 (2.434.675.356)
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
347.617.936 2.782.293.292
AWAL TAHUN AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
3 391.900.265 347.617.936
AKHIR TAHUN AT END OF YEAR

Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole