Nomor Surat 12.013/SL.

e/Corsec/BOSS/VIII/2022
Nama Emiten PT Borneo Olah Sarana Sukses Tbk.
Kode Emiten BOSS
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit

Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2022 dengan ikhtisar sebagai berikut :

Informasi mengenai anak perusahaan Perseroan sebagai berikut :

No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT Pratama Pertambanga Jakarta 2022 Pra-operasi 10.817 JUTAAN IDR 1.16
Prime n
Resources
(PPR)
2 PT Borneo Investasi Jakarta Pra-operasi 0 JUTAAN IDR 0.0
Palma Lestrai
(BPL)
3 PT Pratama Perdagangan Jakarta 2022 Pra-operasi 228.133 JUTAAN IDR 24.42
Natural
Resources
(PNR)
4 PT Bangun Pertambanga Kalimantan 2022 Operasi 403.772 JUTAAN IDR 43.21
Olahsarana n Timur
Sukses (BOS)
5 PT Pratama Pertambanga Jakarta 2022 Operasi 281.818 JUTAAN IDR 30.17
Bersama (PB) n
6 PT Energi Pertambanga Jakarta Pra-operasi 0 JUTAAN IDR 0.0
Amzal n
Bersama
(EAB)
7 PT Pratama Pertambanga Jakarta 2022 Pra-operasi 9.702 JUTAAN IDR 1.04
Buana n
Sentosa
(PBS)

Dokumen ini merupakan dokumen resmi PT Borneo Olah Sarana Sukses Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

elektronik. PT Borneo Olah Sarana Sukses Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
[1000000] General information
Informasi umum
Nama entitas
Penjelasan perubahan nama dari akhir
periode laporan sebelumnya
Kode entitas
Nomor identifikasi entitas
Industri utama entitas
Sektor
Subsektor
Informasi pemegang saham pengendali
Jenis entitas
Jenis efek yang dicatatkan
Jenis papan perdagangan tempat
entitas tercatat
Apakah merupakan laporan keuangan
satu entitas atau suatu kelompok entitas
Periode penyampaian laporan
keuangan
Tanggal awal periode berjalan
Tanggal akhir periode berjalan
Tanggal akhir tahun sebelumnya
Tanggal awal periode sebelumnya
Tanggal akhir periode sebelumnya
Mata uang pelaporan
Kurs konversi pada tanggal pelaporan
jika mata uang penyajian selain rupiah
Pembulatan yang digunakan dalam
penyajian jumlah dalam laporan
keuangan
Jenis laporan atas laporan keuangan
Jenis opini auditor
Hal yang diungkapkan dalam paragraf
pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan
lainnya, jika ada
Hasil penugasan review
Tanggal laporan audit atau hasil laporan
review
Auditor tahun berjalan
Nama partner audit tahun berjalan
Lama tahun penugasan partner yang
menandatangani
Auditor tahun sebelumnya
Nama partner audit tahun sebelumnya
Kepatuhan terhadap pemenuhan
peraturan BAPEPAM LK VIII G 11
tentang tanggung jawab direksi atas
laporan keuangan
Kepatuhan terhadap pemenuhan
peraturan BAPEPAM LK VIII A dua
General information
30 June 2022
PT Borneo Olah Sarana Sukses Entity name
Tbk.
Explanation of change in name from the
end of the preceding reporting period
BOSS Entity code
AA802 Entity identification number
Umum / General Entity main industry
2. Mining Sector
21. Coal Mining Subsector
National Corporation Controlling shareholder information
Local Company - Indonesia Type of entity
Jurisdiction
Saham / Stock Type of listed securities
Type of board on which the entity is
listed
Entitas grup / Group entity Whether the financial statements are of
an individual entity or a group of entities
Kuartal II / Second Quarter Period of financial statements
submissions
January 01, 2022 Current period start date
June 30, 2022 Current period end date
December 31, 2021 Prior year end date
January 01, 2021 Prior period start date
June 30, 2021 Prior period end date
Rupiah / IDR Description of presentation currency
Conversion rate at reporting date if
presentation currency is other than
rupiah
Satuan Penuh / Full Amount Level of rounding used in financial
statements
Tidak Diaudit / Unaudit Type of report on financial statements
Type of auditor's opinion
Matters disclosed in emphasis-of-matter
or other-matter paragraph, if any
Result of review engagement
Date of auditor's opinion or result of
review report
Current year auditor
Name of current year audit signing
partner
Number of years served as audit signing
partner
Prior year auditor
Name of prior year audit signing partner
Ya / Yes Whether in compliance with BAPEPAM
LK VIII G 11 rules concerning
responsibilities of board of directors on
financial statements
Ya / Yes Whether in compliance with BAPEPAM
LK VIII A two rules concerning
tentang independensi akuntan yang independence of accountant providing
memberikan jasa audit di pasar modal audit services in capital market
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi Statement of financial

keuangan position
30 June 2022 31 December 2021
Aset Assets
Aset lancar Current assets
Kas dan setara kas 27,460,141,078 1,942,543,427 Cash and cash equivalents
Piutang usaha Trade receivables
Piutang usaha pihak 51,566,935,003 8,162,501,632 Trade receivables third
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak 7,828,987,173 3,475,025,113 Other receivables third
ketiga parties
Piutang lainnya pihak 13,095,613,747 10,247,537,438 Other receivables
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 78,496,098,787 45,531,001,836 Current inventories
lainnya
Uang muka lancar Current advances
Uang muka lancar 89,944,968,902 63,288,185,909 Other current advances
lainnya
Pajak dibayar dimuka 21,682,630,149 4,991,575,596 Current prepaid taxes
lancar
Jumlah aset lancar 290,075,374,839 137,638,370,951 Total current assets
Aset tidak lancar Non-current assets
Investasi pada entitas Investments in
anak, ventura bersama, subsidiaries, joint
dan entitas asosiasi ventures and associates
Investasi pada entitas 500,000 500,000 Investments in
anak subsidiaries
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak 21,298,874,542 21,298,874,542 Other non-current
lancar lainnya financial assets
Aset pajak tangguhan 1,605,539,121 1,605,539,121 Deferred tax assets
Aset tetap 133,682,951,669 133,811,169,833 Property, plant and
equipment
Aset eksplorasi dan 85,450,769,631 85,439,544,631 Exploration and evaluation
evaluasi assets
Properti pertambangan 142,002,147,042 143,732,082,719 Mining properties
Jumlah aset tidak lancar 384,040,782,005 385,887,710,846 Total non-current assets
Jumlah aset 674,116,156,844 523,526,081,797 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Pinjaman jangka 59,623,992,187 64,152,763,418 Short-term loans
pendek
Utang usaha Trade payables
Utang usaha pihak 80,776,859,157 83,325,649,310 Trade payables third
ketiga parties
Utang lainnya Other payables
Utang lainnya pihak 34,129,044,245 29,230,210,392 Other payables third
ketiga parties
Utang lainnya pihak 822,588,318 1,721,517,383 Other payables
 berelasi related parties
Liabilitas keuangan 73,025,232,304 31,423,570,028 Other current financial
jangka pendek lainnya liabilities
Beban akrual jangka 1,781,090,053 1,557,439,227 Current accrued
pendek expenses
Utang pajak 20,164,776,579 12,300,490,271 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka 9,707,399,827 10,600,596,163 Current maturities of
panjang yang jatuh consumer financing
tempo dalam satu payables
tahun atas utang
pembiayaan
konsumen
Jumlah liabilitas jangka 280,030,982,670 234,312,236,192 Total current liabilities
pendek
Liabilitas jangka panjang Non-current liabilities
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian yang maturities
jatuh tempo dalam
satu tahun
Liabilitas jangka 111,945,565,882 111,945,565,882 Long-term bank
panjang atas utang loans
bank
Liabilitas jangka 31,577,220,230 31,577,220,230 Long-term consumer
panjang atas utang financing payables
pembiayaan
konsumen
Liabilitas jangka 71,535,000,000 23,435,000,000 Long-term other
panjang atas borrowings
pinjaman lainnya
Uang muka pelanggan Non-current advances
jangka panjang from customers
Uang muka 38,791,269,078 2,062,899,000 Non-current
pelanggan jangka advances from
panjang pihak ketiga customers third
parties
Pendapatan 28,649,465,198 28,649,465,198 Non-current deferred
ditangguhkan jangka revenue
panjang
Provisi jangka Non-current
panjang provisions
Provisi restorasi dan 6,406,244,981 6,406,244,981 Non-current
rehabilitasi jangka provisions for
panjang restoration and
rehabilitation
Kewajiban imbalan 1,142,772,000 1,142,772,000 Long-term
pasca kerja jangka post-employment
panjang benefit obligations
Liabilitas keuangan 162,062,941,173 162,008,941,173 Other non-current
jangka panjang lainnya financial liabilities
Jumlah liabilitas jangka 452,110,478,542 367,228,108,464 Total non-current
panjang liabilities
Jumlah liabilitas 732,141,461,212 601,540,344,656 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 40,000,000,000 40,000,000,000 Common stocks
 Saham preferen 100,000,000,000 100,000,000,000 Preferred stocks
Tambahan modal 142,527,121,082 142,527,121,082 Additional paid-in capital
disetor
Saham tresuri (0) (0) Treasury stocks
Saldo laba (akumulasi Retained earnings
kerugian) (deficit)
Saldo laba yang ( 340,554,778,049 ) ( 360,543,685,640 ) Unappropriated
belum ditentukan retained earnings
penggunaannya
Jumlah ekuitas yang ( 58,027,656,967 ) ( 78,016,564,558 ) Total equity attributable
diatribusikan kepada to equity owners of
pemilik entitas induk parent entity
Kepentingan 2,352,599 2,301,699 Non-controlling interests
non-pengendali
Jumlah ekuitas ( 58,025,304,368 ) ( 78,014,262,859 ) Total equity
Jumlah liabilitas dan ekuitas 674,116,156,844 523,526,081,797 Total liabilities and equity
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan Statement of profit or

penghasilan loss and other
komprehensif lain comprehensive
income
30 June 2022 30 June 2021
Penjualan dan pendapatan usaha 192,146,980,993 11,861,885,536 Sales and revenue
Beban pokok penjualan dan ( 115,431,155,414 ) ( 37,104,069,858 ) Cost of sales and revenue
pendapatan
Jumlah laba bruto 76,715,825,579 ( 25,242,184,322 ) Total gross profit
Beban penjualan ( 28,477,596,639 ) ( 5,593,848,707 ) Selling expenses
Beban umum dan administrasi ( 19,910,359,550 ) ( 9,492,456,816 ) General and administrative
expenses
Beban keuangan ( 7,457,861,362 ) ( 2,432,032,723 ) Finance costs
Beban lainnya ( 881,049,537 ) ( 15,998,463,027 ) Other expenses
Jumlah laba (rugi) sebelum pajak 19,988,958,491 ( 58,758,985,595 ) Total profit (loss) before tax
penghasilan
Jumlah laba (rugi) dari operasi 19,988,958,491 ( 58,758,985,595 ) Total profit (loss) from continuing
yang dilanjutkan operations
Jumlah laba (rugi) 19,988,958,491 ( 58,758,985,595 ) Total profit (loss)
Jumlah laba rugi komprehensif 19,988,958,491 ( 58,758,985,595 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat 19,988,907,591 ( 58,758,852,465 ) Profit (loss) attributable to
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat 50,900 ( 133,130 ) Profit (loss) attributable to
diatribusikan ke kepentingan non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang 19,988,907,591 ( 58,758,852,465 ) Comprehensive income
dapat diatribusikan ke entitas attributable to parent entity
induk
Laba rugi komprehensif yang 50,900 ( 133,130 ) Comprehensive income
dapat diatribusikan ke attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada pemilik attributable to equity owners
entitas induk of the parent entity
Laba (rugi) per saham 14.28 ( 41.97 ) Basic earnings (loss) per
dasar dari operasi yang share from continuing
dilanjutkan operations
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2022

Laporan perubahan Statement of changes in

ekuitas equity
Ekuitas yang dapat
Saldo laba yang belum
Saham biasa Saham preferen Tambahan modal disetor diatribusikan kepada entitas Kepentingan non-pengendali Ekuitas
ditentukan penggunaannya
induk
Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Non-controlling interests Equity
earnings entity
Posisi ekuitas Equity position
Saldo awal periode sebelum 40,000,000,000 100,000,000,000 142,527,121,082 ( 360,543,685,640 ) ( 78,016,564,558 ) 2,301,699 ( 78,014,262,859 ) Balance before restatement at
penyajian kembali beginning of period
Posisi ekuitas, awal periode 40,000,000,000 100,000,000,000 142,527,121,082 ( 360,543,685,640 ) ( 78,016,564,558 ) 2,301,699 ( 78,014,262,859 ) Equity position, beginning of the
period
Laba (rugi) 19,988,907,591 19,988,907,591 50,900 19,988,958,491 Profit (loss)
Posisi ekuitas, akhir periode 40,000,000,000 100,000,000,000 142,527,121,082 ( 340,554,778,049 ) ( 58,027,656,967 ) 2,352,599 ( 58,025,304,368 ) Equity position, end of the period
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2021

Laporan perubahan Statement of changes in

ekuitas equity
Ekuitas yang dapat
Saldo laba yang belum
Saham biasa Saham preferen Tambahan modal disetor diatribusikan kepada entitas Kepentingan non-pengendali Ekuitas
ditentukan penggunaannya
induk
Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Non-controlling interests Equity
earnings entity
Posisi ekuitas Equity position
Saldo awal periode sebelum 40,000,000,000 100,000,000,000 142,573,787,749 ( 195,202,249,053 ) 87,371,538,696 3,550,373 87,375,089,069 Balance before restatement at
penyajian kembali beginning of period
Posisi ekuitas, awal periode 40,000,000,000 100,000,000,000 142,573,787,749 ( 195,202,249,053 ) 87,371,538,696 3,550,373 87,375,089,069 Equity position, beginning of the
period
Laba (rugi) ( 58,758,852,465 ) ( 58,758,852,465 ) ( 133,130 ) ( 58,758,985,595 ) Profit (loss)
Posisi ekuitas, akhir periode 40,000,000,000 100,000,000,000 142,573,787,749 ( 253,961,101,518 ) 28,612,686,231 3,417,243 28,616,103,474 Equity position, end of the period
[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas
Arus kas dari aktivitas operasi
Penerimaan kas dari
aktivitas operasi
Penerimaan dari pelanggan
Pembayaran kas dari
aktivitas operasi
Pembayaran kepada
pemasok atas barang dan
jasa
Pembayaran kas lainnya
untuk beban operasi
Kas diperoleh dari (digunakan
untuk) operasi
Pembayaran bunga dari
aktivitas operasi
Penerimaan pengembalian
(pembayaran) pajak
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas operasi
Arus kas dari aktivitas investasi
Penerimaan dari penjualan
aset tetap
Pembayaran pemberian
piutang kepada pihak berelasi
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas investasi
Arus kas dari aktivitas
pendanaan
Pembayaran pinjaman bank
Pembayaran utang
pembiayaan konsumen
Pembayaran utang pihak
berelasi
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas pendanaan
Jumlah kenaikan (penurunan)
bersih kas dan setara kas
Kas dan setara kas arus kas, awal
periode
Kas dan setara kas arus kas,
akhir periode
Statement of cash
flows
30 June 2022 30 June 2021
Cash flows from operating
activities
Cash receipts from
operating activities
140,580,045,991 10,672,289,367 Receipts from customers
Cash payments from
operating activities
( 83,611,287,868 ) ( 27,862,146,265 ) Payments to suppliers for
goods and services
( 6,033,341,798 ) ( 1,886,072,062 ) Other cash payments for
operating activities
50,935,416,325 ( 19,075,928,960 ) Cash generated from (used in)
operations
( 7,604,295,652 ) ( 0 ) Interests paid from operating
activities
( 8,826,768,245 ) ( 195,529,742 ) Income taxes refunded (paid)
from operating activities
34,504,352,428 ( 19,271,458,702 ) Total net cash flows received
from (used in) operating
activities
Cash flows from investing
activities
128,218,164 41,892,575,228 Proceeds from disposal of
property, plant and equipment
( 2,848,076,309 ) Payments of receivables from
related parties
( 2,719,858,145 ) 41,892,575,228 Total net cash flows received
from (used in) investing
activities
Cash flows from financing
activities
( 4,528,771,231 ) Payments of bank loans
( 893,196,336 ) ( 22,000,000,000 ) Payments of consumer
financing payables
( 844,929,065 ) ( 737,402,522 ) Payments of due to related
parties
( 6,266,896,632 ) ( 22,737,402,522 ) Total net cash flows received
from (used in) financing
activities
25,517,597,651 ( 116,285,996 ) Total net increase (decrease) in
cash and cash equivalents
1,942,543,427 1,799,602,710 Cash and cash equivalents cash
flows, beginning of the period
27,460,141,078 1,683,316,714 Cash and cash equivalents cash
flows, end of the period