analisis laporan keuangan PT Sri Rejeki Isman Tbk - Analisis Tren

Laporan Posisi Keuangan

2018

Aset
Aset Lancar
Kas dan Setara Kas Rp 81,475,077
Piutang Usaha Rp 212,269,317
Piutang Lainnya Rp 9,778,387
persediaan Lancar Rp 278,916,333
Uang muka lancar Rp 57,827,485
Pajak dibayar dimuka lancar Rp 2,163,848
Jumlah Aset Lancar Rp 642,430,447
Aset Tidak Lancar
Piutang dari Pemegang Saham Rp 27,561
Uang Muka tidak lancar Rp 890,656
Aset keuangan tidak lancar Rp -
Aset pajak tangguhan Rp 4,345,949
Aset tetap Rp 658,627,266
Aset tidak lancar non-keuangan lainnya Rp 670,894
Jumlah aset tidak lancar Rp 664,562,326
Jumlah Aset Rp 1,306,992,773

Liabilitas dan Ekuitas

Liabilitas
Liabilitas jangka pendek
Pinjaman jangka pendek Rp 100,266,596
Utang Usaha Rp 68,121,364
Utang lainnya Rp 3,571,988
Liabilitas keuangan jangka pendek lainnya
Beban akrual jangka pendek Rp 16,149,278
Liabilitas imbalan pasca kerja Jangka pendek Rp 114,452
Utang pajak Rp 6,318,539
Liabilitas jangka panjang yang jatuh tempo dalam satu tahu Rp 10,173,871
Jumlah liabilitas jangka pendek Rp 204,716,088
Liabilitas jangka panjang
Liabilitas keuangan deivatif jangka panjang
Liabilitas pajak tangguhan Rp 8,986,555
Liabilitas jangka panjang setelah dikurangi bagian yang ja Rp 569,372,875
Kewajiban imbalan pasca kerja jangka panjang Rp 23,033,149
Jumlah liabilitas jangka panjang Rp 601,392,579
jumlah liabilitas Rp 806,108,667
Ekuitas
Ekuitas yang diatribusikan kepada pemilik entitas induk
 Saham biasa Rp 167,476,063
Tambahan modal disetor Rp 44,669,942
Cadangan selisih kurs penjabaran Rp (7,548,653)
Cadangan lindungi nilai arus kas Rp -
Cadangan pengukuran kembali program imbalan pasti Rp (4,191,134)
Saldo laba (akumulasi kerugian) Rp 283,790,588
Kepentingan non-pengendali Rp 16,687,300
Jumlah ekuitas Rp 500,884,106
Jumlah Liabilitas dan ekuitas Rp 1,306,992,773

Laporan Posisi Keuangan

2018
Aset
Aset Lancar
Kas dan Setara Kas Rp 81,475,077
Piutang Usaha Rp 212,269,317
Piutang Lainnya Rp 9,778,387
persediaan Lancar Rp 278,916,333
Uang muka lancar Rp 57,827,485
Pajak dibayar dimuka lancar Rp 2,163,848
Jumlah Aset Lancar Rp 642,430,447
Aset Tidak Lancar
Piutang dari Pemegang Saham Rp 27,561
Uang Muka tidak lancar Rp 890,656
Aset keuangan tidak lancar Rp -
Aset pajak tangguhan Rp 4,345,949
Aset tetap Rp 658,627,266
Aset tidak lancar non-keuangan lainnya Rp 670,894
Jumlah aset tidak lancar Rp 664,562,326
Jumlah Aset Rp 1,306,992,773

Liabilitas dan Ekuitas

Liabilitas
Liabilitas jangka pendek
Pinjaman jangka pendek Rp 100,266,596
Utang Usaha Rp 68,121,364
Utang lainnya Rp 3,571,988
Liabilitas keuangan jangka pendek lainnya
Beban akrual jangka pendek Rp 16,149,278
Liabilitas imbalan pasca kerja Jangka pendek Rp 114,452
Utang pajak Rp 6,318,539
Liabilitas jangka panjang yang jatuh tempo dalam satu tahu Rp 10,173,871
Jumlah liabilitas jangka pendek Rp 204,716,088
 Liabilitas jangka panjang
Liabilitas keuangan deivatif jangka panjang
Liabilitas pajak tangguhan Rp 8,986,555
Liabilitas jangka panjang setelah dikurangi bagian yang ja Rp 569,372,875
Kewajiban imbalan pasca kerja jangka panjang Rp 23,033,149
Jumlah liabilitas jangka panjang Rp 601,392,579
jumlah liabilitas Rp 806,108,667
Ekuitas
Ekuitas yang diatribusikan kepada pemilik entitas induk
Saham biasa Rp 167,476,063
Tambahan modal disetor Rp 44,669,942
Cadangan selisih kurs penjabaran Rp (7,548,653)
Cadangan lindungi nilai arus kas Rp -
Cadangan pengukuran kembali program imbalan pasti Rp (4,191,134)
Saldo laba (akumulasi kerugian) Rp 283,790,588
Kepentingan non-pengendali Rp 16,687,300
Jumlah ekuitas Rp 500,884,106
Jumlah Liabilitas dan ekuitas Rp 1,306,992,773
Laporan Posisi Keuangan Analisis
2019 2020 2021 2022 2018

Rp 134,865,316 Rp 159,588,354 Rp 45,813,664 Rp 10,575,790

Rp 226,198,589 Rp 279,341,781 Rp 222,213,741 Rp 98,576,804
Rp 14,034,323 Rp 49,789,987 Rp 77,655,979 Rp 42,466,472
Rp 325,019,549 Rp 373,151,764 Rp 354,056,778 Rp 349,261,201
Rp 30,636,349 Rp 48,258,798 Rp 72,694,676 Rp 46,825,528
Rp 2,406,691 Rp 7,055,848 Rp 7,895,218 Rp 8,573,712
Rp 733,160,817 Rp 917,186,532 Rp 780,330,056 Rp 556,279,507

Rp 27,561 Rp 27,561 Rp 27,561 Rp 27,561

Rp 757,216 Rp 6,878,987 Rp - Rp -
Rp - Rp - Rp 29,215,922 Rp 15,459,292
Rp 3,340,007 Rp 3,789,875 Rp 6,837,997 Rp 98,474,121
Rp 659,030,239 Rp 657,978,980 Rp 656,338,700 Rp 509,984,653
Rp 582,299 Rp 578,978 Rp 518,590 Rp 488,428
Rp 663,737,322 Rp 669,254,381 Rp 692,938,770 Rp 624,434,055
Rp 1,396,898,139 Rp 1,586,440,913 Rp 1,473,268,826 Rp 1,180,713,562

Rp 22,872,920 Rp 87,429,812 Rp 601,928,541 Rp 608,918,675

Rp 20,481,846 Rp 22,497,313 Rp 55,456,370 Rp 54,912,804
Rp 3,127,747 Rp 3,358,789 Rp 4,580,833 Rp 13,390,637
Rp 16,885,256 Rp 20,624,246
Rp 12,461,750 Rp 9,258,789 Rp 9,721,543 Rp 73,290,531
Rp 109,458 Rp 144,115 Rp 47,406 Rp 50,353
Rp 8,615,459 Rp 11,769,858 Rp 20,314,411 Rp 24,942,838
Rp 8,052,067 Rp 48,139,267 Rp 768,047,902 Rp 771,134,980
Rp 75,721,247 Rp 182,597,943 Rp 1,476,982,262 Rp 1,567,265,064

Rp 89,614
Rp 10,074,808 Rp 10,459,505 Rp 13,044,946 Rp 9,058,731
Rp 744,860,233 Rp 745,182,141 Rp 20,676,877 Rp 18,100,208
Rp 21,499,168 Rp 25,987,587 Rp 28,034,089 Rp 25,019,012
Rp 776,523,823 Rp 781,629,233 Rp 61,755,912 Rp 52,177,951
Rp 852,245,070 Rp 964,227,176 Rp 1,538,738,174 Rp 1,619,443,015
 Rp 167,476,063 Rp 167,476,063 Rp 167,476,063 Rp 167,476,063
Rp 44,669,942 Rp 44,669,942 Rp 44,669,942 Rp 44,669,942
Rp (7,548,653) Rp (7,548,653) Rp (7,548,653) Rp (7,548,653)
Rp (89,614) Rp (4,701,574) Rp (4,829,580)
Rp (1,929,816) Rp (3,345,360) Rp (2,483,065) Rp (2,540,628)
Rp 342,075,147 Rp 425,663,319 Rp (262,754,055) Rp (640,786,177)

Rp 544,653,069 Rp 622,213,737 Rp (65,469,348) Rp (438,729,453)

Rp 1,396,898,139 Rp 1,586,440,913 Rp 1,473,268,826 Rp 1,180,713,562

Laporan Posisi Keuangan Analisis V

2019 2020 2021 2022 2018

Rp 134,865,316 Rp 159,588,354 Rp 45,813,664 Rp 10,575,790 6%

Rp 226,198,589 Rp 279,341,781 Rp 222,213,741 Rp 98,576,804 16%
Rp 14,034,323 Rp 49,789,987 Rp 77,655,979 Rp 42,466,472 1%
Rp 325,019,549 Rp 373,151,764 Rp 354,056,778 Rp 349,261,201 21%
Rp 30,636,349 Rp 48,258,798 Rp 72,694,676 Rp 46,825,528 4%
Rp 2,406,691 Rp 7,055,848 Rp 7,895,218 Rp 8,573,712 0%
Rp 733,160,817 Rp 917,186,532 Rp 780,330,056 Rp 556,279,507 49%

Rp 27,561 Rp 27,561 Rp 27,561 Rp 27,561 0%

Rp 757,216 Rp 6,878,987 Rp - Rp - 0.1%
Rp - Rp - Rp 29,215,922 Rp 15,459,292 0%
Rp 3,340,007 Rp 3,789,875 Rp 6,837,997 Rp 98,474,121 0.3%
Rp 659,030,239 Rp 657,978,980 Rp 656,338,700 Rp 509,984,653 50.4%
Rp 582,299 Rp 578,978 Rp 518,590 Rp 488,428 0.1%
Rp 663,737,322 Rp 669,254,381 Rp 692,938,770 Rp 624,434,055 50.8%
Rp 1,396,898,139 Rp 1,586,440,913 Rp 1,473,268,826 Rp 1,180,713,562 100%

Rp 22,872,920 Rp 87,429,812 Rp 601,928,541 Rp 608,918,675 8%

Rp 20,481,846 Rp 22,497,313 Rp 55,456,370 Rp 54,912,804 5%
Rp 3,127,747 Rp 3,358,789 Rp 4,580,833 Rp 13,390,637 0%
Rp 16,885,256 Rp 20,624,246 0%
Rp 12,461,750 Rp 9,258,789 Rp 9,721,543 Rp 73,290,531 1%
Rp 109,458 Rp 144,115 Rp 47,406 Rp 50,353 0%
Rp 8,615,459 Rp 11,769,858 Rp 20,314,411 Rp 24,942,838 0%
Rp 8,052,067 Rp 48,139,267 Rp 768,047,902 Rp 771,134,980 1%
Rp 75,721,247 Rp 182,597,943 Rp 1,476,982,262 Rp 1,567,265,064 16%
Rp 89,614 0%
Rp 10,074,808 Rp 10,459,505 Rp 13,044,946 Rp 9,058,731 1%
Rp 744,860,233 Rp 745,182,141 Rp 20,676,877 Rp 18,100,208 44%
Rp 21,499,168 Rp 25,987,587 Rp 28,034,089 Rp 25,019,012 2%
Rp 776,523,823 Rp 781,629,233 Rp 61,755,912 Rp 52,177,951 46%
Rp 852,245,070 Rp 964,227,176 Rp 1,538,738,174 Rp 1,619,443,015 62%

Rp 167,476,063 Rp 167,476,063 Rp 167,476,063 Rp 167,476,063 13%

Rp 44,669,942 Rp 44,669,942 Rp 44,669,942 Rp 44,669,942 3%
Rp (7,548,653) Rp (7,548,653) Rp (7,548,653) Rp (7,548,653) -1%
Rp (89,614) Rp (4,701,574) Rp (4,829,580) 0%
Rp (1,929,816) Rp (3,345,360) Rp (2,483,065) Rp (2,540,628) 0%
Rp 342,075,147 Rp 425,663,319 Rp (262,754,055) Rp (640,786,177) 22%
1%
Rp 544,653,069 Rp 622,213,737 Rp (65,469,348) Rp (438,729,453) 38%
Rp 1,396,898,139 Rp 1,586,440,913 Rp 1,473,268,826 Rp 1,180,713,562 100%
 Analisis Tren Anal
2019 2020 2021 2022 2018-2019 2019-2020
Naik/Turun Presentase % Naik/Turun

66% 96% -44% -87% Rp 53,390,239 66% Rp 24,723,038

7% 32% 5% -54% Rp 13,929,272 7% Rp 53,143,192
44% 366% 285% -360% Rp 4,255,936 44% Rp 35,755,664
17% 34% 27% 25% Rp 46,103,216 17% Rp 48,132,215
-47% -17% 26% -19% Rp (27,191,136) -47% Rp 17,622,449
11% 226% 265% 296% Rp 242,843 11% Rp 4,649,157
14% 43% 21% -13% Rp 90,730,370 14% Rp 184,025,715

0% 0% 0% 0% Rp - 0% Rp -
-15% 672% -100% -100% Rp (133,440) -15% Rp 6,121,771
100% 100% Rp - #DIV/0! Rp -
-23% -13% 57% 2166% Rp (1,005,942) -23% Rp 449,868
0.06% -0.10% -0.35% -23% Rp 402,973 0% Rp (1,051,259)
-13% -14% -23% -27% Rp (88,595) -13% Rp (3,321)
-0.12% 0.71% 4.27% -6.04% Rp (825,004) 0% Rp 5,517,059
7% 21% 13% -10% Rp 89,905,366 7% Rp 189,542,774

-77% -13% 500% 507% Rp (77,393,676) -77% Rp 64,556,892

-70% -67% -19% -19% Rp (47,639,518) -70% Rp 2,015,467
-12% -6% 28% 275% Rp (444,241) -12% Rp 231,042
100% 100% Rp - #DIV/0! Rp -
-23% -43% -40% 354% Rp (3,687,528) -23% Rp (3,202,961)
-4% 26% -59% -56% Rp (4,994) -4% Rp 34,657
36% 86% 222% 295% Rp 2,296,920 36% Rp 3,154,399
-21% 373% 7449% 7480% Rp (2,121,804) -21% Rp 40,087,200
-63% -11% 621% 666% Rp (128,994,841) -63% Rp 106,876,696

100% Rp 89,614 #DIV/0! Rp (89,614)

12% 16% 45% 1% Rp 1,088,253 12% Rp 384,697
31% 31% -96% -97% Rp 175,487,358 31% Rp 321,908
-7% 13% 22% 9% Rp (1,533,981) -7% Rp 4,488,419
29% 30% -90% -91% Rp 175,131,244 29% Rp 5,105,410
6% 20% 91% 101% Rp 46,136,403 6% Rp 111,982,106
 0% 0% 0% 0% Rp - 0% Rp -
0% 0% 0% 0% Rp - 0% Rp -
0% 0% 0% 0% Rp - 0% Rp -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! Rp (89,614) #DIV/0! Rp (4,611,960)
-54% -20% -41% -39% Rp 2,261,318 -54% Rp (1,415,544)
21% 50% -193% -326% Rp 58,284,559 21% Rp 83,588,172
-100% -100% -100% -100% Rp (16,687,300) -100% Rp -
9% 24% -113% -188% Rp 43,768,963 9% Rp 77,560,668
7% 21% 13% -10% Rp 89,905,366 7% Rp 189,542,774

Analisis Vertikal
2019 2020 2021 2022

10% 10% 3% 1%
16% 18% 15% 8%
1% 3% 5% 4%
23% 24% 24% 30%
2% 3% 5% 4%
0% 0% 1% 1%
52% 58% 53% 47%

0% 0% 0.0% 0.0%
0.1% 0.4% 0.0% 0.0%
0% 0% 2.0% 1.3%
0.2% 0.2% 0.5% 8.3%
47.2% 41.5% 44.5% 43.2%
0.0% 0.0% 0.0% 0.0%
47.5% 42.2% 47.0% 52.9%
100% 100% 100% 100%

2% 6% 41% 52%
1% 1% 4% 5%
0% 0% 0% 1%
0% 0% 1% 2%
1% 1% 1% 6%
0% 0% 0% 0%
1% 1% 1% 2%
1% 3% 52% 65%
5% 12% 100% 133%
 0% 0% 0% 0%
1% 1% 1% 1%
53% 47% 1% 2%
2% 2% 2% 2%
56% 49% 4% 4%
61% 61% 104% 137%

12% 11% 11% 14%

3% 3% 3% 4%
-1% 0% -1% -1%
0% 0% 0% 0%
0% 0% 0% 0%
24% 27% -18% -54%
0% 0% 0% 0%
39% 39% -4% -37%
100% 100% 100% 100%
 Analisis Horizontal
2019-2020 2020-2021 2021-2022
Presentase % Naik/Turun Presentase % Naik/Turun Presentase %

18% Rp (113,774,690) -71% Rp (35,237,874) -77%

23% Rp (57,128,040) -20% Rp (123,636,937) -56%
255% Rp 27,865,992 56% Rp (35,189,507) -45%
15% Rp (19,094,986) -5% Rp (4,795,577) -1%
58% Rp 24,435,878 51% Rp (25,869,148) -36%
193% Rp 839,370 12% Rp 678,494 9%
25% Rp (136,856,476) -15% Rp (224,050,549) -29%

0% Rp - 0% Rp - 0%
808% Rp (6,878,987) -100% Rp - #DIV/0!
#DIV/0! Rp 29,215,922 #DIV/0! Rp (13,756,630) -47%
13% Rp 3,048,122 80% Rp 91,636,124 1340%
0% Rp (1,640,280) 0% Rp (146,354,047) -22%
-1% Rp (60,388) -10% Rp (30,162) -6%
1% Rp 23,684,389 4% Rp (68,504,715) -10%
14% Rp (113,172,087) -7% Rp (292,555,264) -20%

282% Rp 514,498,729 588% Rp 6,990,134 1%

10% Rp 32,959,057 147% Rp (543,566) -1%
7% Rp 1,222,044 36% Rp 8,809,804 192%
#DIV/0! Rp 16,885,256 #DIV/0! Rp 3,738,990 22%
-26% Rp 462,754 5% Rp 63,568,988 654%
32% Rp (96,709) -67% Rp 2,947 6%
37% Rp 8,544,553 73% Rp 4,628,427 23%
498% Rp 719,908,635 1495% Rp 3,087,078 0%
141% Rp 1,294,384,319 709% Rp 90,282,802 6%

-100% Rp - #DIV/0! Rp - #DIV/0!

4% Rp 2,585,441 25% Rp (3,986,215) -31%
0% Rp (724,505,264) -97% Rp (2,576,669) -12%
21% Rp 2,046,502 8% Rp (3,015,077) -11%
1% Rp (719,873,321) -92% Rp (9,577,961) -16%
13% Rp 574,510,998 60% Rp 80,704,841 5%
 0% Rp - 0% Rp - 0%
0% Rp - 0% Rp - 0%
0% Rp - 0% Rp - 0%
5146% Rp (128,006) 3% Rp 4,829,580 -100%
73% Rp 862,295 -26% Rp (57,563) 2%
24% Rp (688,417,374) -162% Rp (378,032,122) 144%
#DIV/0! Rp - #DIV/0! Rp - #DIV/0!
14% Rp (687,683,085) -111% Rp (373,260,105) 570%
14% Rp (113,172,087) -7% Rp (292,555,264) -20%
 LIA

Laporan laba rugi dan penghasilan komprehensif lain

Laporan laba rugi dan penghasilan komprehensif lain
2018

Penjualan dan pendapatan usaha Rp 267,837,342

Beban pokok penjualan dan pendapatan Rp (219,264,199)
jumlah laba bruto Rp 48,573,143
beban penjualan Rp (4,387,834)
Beban umum dan administrasi Rp (7,134,740)
Pendapatan keuangan Rp 217,089
Beban keuangan Rp (17,351,262)
keuntungan (kerugian) selisih kurs mata uang asing Rp (609,590)
Goodwill Rp 21,106,992
Pendapatan lainnya Rp 183,431
Keuntungan (kerugian) lainnya
Jumlah laba (rugi) sebelum pajak penghasilan Rp 40,597,229
Pendapatan (beban)pajak Rp (2,494,322)
Jumlah laba (rugi) Rp 38,102,907

Pendapatan Komprehensif lainnya, setelah pajak Rp (341,988)

Jumlah laba rugi komprehensif Rp 37,760,919
laba (rugi) yang dapat diatribusikan Rp 38,102,907
laba (rugi) komprehensif yang dapat diatribusikan ke entitas induk Rp 37,760,919

Laporan laba rugi dan penghasilan komprehensif lain

2018
Penjualan dan pendapatan usaha Rp 267,837,342
Beban pokok penjualan dan pendapatan Rp (219,264,199)
jumlah laba bruto Rp 48,573,143
beban penjualan Rp (4,387,834)
Beban umum dan administrasi Rp (7,134,740)
Pendapatan keuangan Rp 217,089
Beban keuangan Rp (17,351,262)
keuntungan (kerugian) selisih kurs mata uang asing Rp (609,590)
Goodwill Rp 21,106,992
Pendapatan lainnya Rp 183,431
Keuntungan (kerugian) lainnya
Jumlah laba (rugi) sebelum pajak penghasilan Rp 40,597,229
Pendapatan (beban)pajak Rp (2,494,322)
Jumlah laba (rugi) Rp 38,102,907
Pendapatan Komprehensif lainnya, setelah pajak Rp (341,988)
Jumlah laba rugi komprehensif Rp 37,760,919
laba (rugi) yang dapat diatribusikan Rp 38,102,907
laba (rugi) komprehensif yang dapat diatribusikan ke entitas induk Rp 37,760,919
nghasilan komprehensif lain Analisis Tren
2019 2020 2021 2022 2019 2020

Rp 316,846,779 Rp 316,615,378 Rp 376,668,551 Rp 181,359,582 18% 18%

Rp (252,046,903) Rp (257,582,138) Rp (595,719,192) Rp (192,448,104) 15% 17%
Rp 64,799,876 Rp 59,033,240 Rp (219,050,641) Rp (11,088,522) 33% 22%
Rp (3,911,103) Rp (3,898,514) Rp (8,338,272) Rp (14,272,505) -11% -11%
Rp (8,640,367) Rp (9,694,007) Rp (8,901,777) Rp (12,801,169) 21% 36%
Rp 256,607 Rp 360,692 Rp 205,651 Rp 666 18% 66%
Rp (21,944,490) Rp (14,745,625) Rp (24,842,578) 26% -15%
Rp (201,589) Rp (556,927) Rp 4,515,422 Rp 240,291 -67% -9%
-100% -100%
Rp 203,781 Rp 96,276 Rp 248,566 Rp 40,232 11% -48%
Rp (490,525,988) #DIV/0! #DIV/0!
Rp 30,562,715 Rp 30,595,135 Rp (746,689,617) Rp (37,881,007) -25% -25%
Rp (2,514,327) Rp (2,374,086) Rp 4,404,438 Rp (1,097,922) 1% -5%
Rp 28,048,388 Rp 28,221,049 Rp (742,285,179) Rp (38,978,929) -26% -26%

Rp 357,150 Rp 1,323,979 Rp 4,398,742 Rp (933,974) -204% -487%

Rp 28,405,538 Rp 29,545,028 Rp (737,886,437) Rp (39,912,903) -25% -22%
Rp 28,048,388 Rp 28,221,049 Rp (742,285,179) Rp (38,978,929) -26% -26%
Rp 28,405,538 Rp 29,545,028 Rp (737,886,437) Rp (39,912,903) -25% -22%

nghasilan komprehensif lain Analisis Vertikal

2019 2020 2021 2022 2018 2019 2020
Rp 316,846,779 Rp 316,615,378 Rp 376,668,551 Rp 181,359,582 100% 100% 100%
Rp (252,046,903) Rp (257,582,138) Rp (595,719,192) Rp (192,448,104) -82% -80% -81%
Rp 64,799,876 Rp 59,033,240 Rp (219,050,641) Rp (11,088,522) 18% 20% 19%
Rp (3,911,103) Rp (3,898,514) Rp (8,338,272) Rp (14,272,505) -2% -1% -1%
Rp (8,640,367) Rp (9,694,007) Rp (8,901,777) Rp (12,801,169) -3% -3% -3%
Rp 256,607 Rp 360,692 Rp 205,651 Rp 666 0% 0% 0%
Rp (21,944,490) Rp (14,745,625) Rp (24,842,578) -6% -7% -5%
Rp (201,589) Rp (556,927) Rp 4,515,422 Rp 240,291 0% 0% 0%
8% 0% 0%
Rp 203,781 Rp 96,276 Rp 248,566 Rp 40,232 0% 0% 0%
Rp (490,525,988) 0% 0% 0%
Rp 30,562,715 Rp 30,595,135 Rp (746,689,617) Rp (37,881,007) 15% 10% 10%
Rp (2,514,327) Rp (2,374,086) Rp 4,404,438 Rp (1,097,922) -1% -1% -1%
Rp 28,048,388 Rp 28,221,049 Rp (742,285,179) Rp (38,978,929) 14% 9% 9%
Rp 357,150 Rp 1,323,979 Rp 4,398,742 Rp (933,974) 0% 0% 0%
Rp 28,405,538 Rp 29,545,028 Rp (737,886,437) Rp (39,912,903) 14.1% 9.0% 9.3%
Rp 28,048,388 Rp 28,221,049 Rp (742,285,179) Rp (38,978,929) 14.2% 8.9% 8.9%
Rp 28,405,538 Rp 29,545,028 Rp (737,886,437) Rp (39,912,903) 14.1% 9.0% 9.3%
Analisis Tren Analisis Horizontal
2021 2022 2018-2019 2019-2020
Naik/Turun Presentase % Naik/Turun Presentase %
41% -32% Rp 49,009,437 18% Rp (231,401) 0%
172% -12% Rp (32,782,704) 15% Rp (5,535,235) 2%
-551% -123% Rp 16,226,733 33% Rp (5,766,636) -9%
90% 225% Rp 476,731 -11% Rp 12,589 0%
25% 79% Rp (1,505,627) 21% Rp (1,053,640) 12%
-5% -100% Rp 39,518 18% Rp 104,085 41%
43% -100% Rp (4,593,228) 26% Rp 7,198,865 -33%
-841% -139% Rp 408,001 -67% Rp (355,338) 176%
-100% -100% Rp (21,106,992) -100% Rp - #DIV/0!
36% -78% Rp 20,350 11% Rp (107,505) -53%
#DIV/0! #DIV/0! Rp - #DIV/0! Rp - #DIV/0!
-1939% -193% Rp (10,034,514) -25% Rp 32,420 0%
-277% -56% Rp (20,005) 1% Rp 140,241 -6%
-2048% -202% Rp (10,054,519) -26% Rp 172,661 1%

-1386% 173% Rp 699,138 -204% Rp 966,829 271%

-2054% -206% Rp (9,355,381) -25% Rp 1,139,490 4%
-2048% -202% Rp (10,054,519) -26% Rp 172,661 1%
-2054% -206% Rp (9,355,381) -25% Rp 1,139,490 4%

alisis Vertikal
2021 2022
100% 100%
-158% -106%
-58% -6%
-2% -8%
-2% -7%
0% 0%
-7% 0%
1% 0%
0% 0%
0% 0%
-130% 0%
-198% -21%
1% -1%
-197% -21%
 1% -1%
-196% -22%
-197% -21%
-196% -22%
alisis Horizontal
2020-2021 2021-2022
Naik/Turun Presentase % Naik/Turun Presentase %
Rp 60,053,173 19% Rp (195,308,969) -52%
Rp (338,137,054) 131% Rp 403,271,088 -68%
Rp (278,083,881) -471% Rp 207,962,119 -95%
Rp (4,439,758) 114% Rp (5,934,233) 71%
Rp 792,230 -8% Rp (3,899,392) 44%
Rp (155,041) -43% Rp (204,985) -100%
Rp (10,096,953) 68% Rp 24,842,578 -100%
Rp 5,072,349 -911% Rp (4,275,131) -95%
Rp - #DIV/0! Rp - #DIV/0!
Rp 152,290 158% Rp (208,334) -84%
Rp (490,525,988) #DIV/0! Rp 490,525,988 -100%
Rp (777,284,752) -2541% Rp 708,808,610 -95%
Rp 6,778,524 -286% Rp (5,502,360) -125%
Rp (770,506,228) -2730% Rp 703,306,250 -95%

Rp 3,074,763 232% Rp (5,332,716) -121%

Rp (767,431,465) -2597% Rp 697,973,534 -95%
Rp (770,506,228) -2730% Rp 703,306,250 -95%
Rp (767,431,465) -2597% Rp 697,973,534 -95%
 Laporan Perubahan Ekuitas
2018 2019

Saham biasa Rp 167,476,063 Rp 167,476,063

Tambahan modal disetor Rp 44,669,942 Rp 44,669,942
Cadangan selisih kurs penjabaran Rp (7,548,653) Rp (7,548,653)
Cadangan lindungi nilai arus kas Rp - Rp (89,614)
Cadangan pengukuan kembali program imbalan pasti Rp (4,191,134) Rp (1,929,816)
Saldo laba yang telah ditentukan penggunannya Rp 34,492,499 Rp 48,099,563
Saldo laba yang belum ditentukan penggunaannya Rp 249,298,089 Rp 293,975,584
Ekuitas yang dapat diatribusikan kepada entitas induk Rp 484,196,806 Rp 544,653,069
Kepentingan non-pengendali Rp 16,687,300
Jumlah Ekuitas Rp 500,884,106 Rp 544,653,069
uitas Analisis Tren Analisis
2020 2021 2022 2019 2020 2021 2022 2018

Rp 167,476,063 Rp 167,476,063 Rp 167,476,063 0% 0% 0% 0% 33%

Rp 44,669,942 Rp 44,669,942 Rp 44,669,942 0% 0% 0% 0% 9%
Rp (7,548,653) Rp (7,548,653) Rp (7,548,653) 0% 0% 0% 0% -2%
Rp (4,701,574) Rp (4,829,580) -100% -100% -100% 0% -
Rp (3,345,360) Rp (2,483,065) Rp (2,540,628) -54% -20% -41% -39% -1%
Rp 65,010,769 Rp 82,541,279 Rp 99,606,301 39% 88% 139% 189% 7%
Rp 360,652,550 Rp (345,295,334) Rp (740,392,478) 18% 45% -239% -397% 50%
Rp 622,213,737 Rp (65,469,348) Rp (438,729,453) 12% 29% -114% -191% 97%
-100% -100% -100% -100% 3%
Rp 622,213,737 Rp (65,469,348) Rp (438,729,453) 9% 24% -113% -188% 100%
 Analisis Vertikal Analisis Ho
2019 2020 2021 2022 2018-2019 2019-2020
Naik/Turun Presentase % Naik/Turun
31% 27% -256% -38% Rp - 0% Rp -
8% 7% -68% -10% Rp - 0% Rp -
-1% -1% 12% 2% Rp - 0% Rp -
-0.02% -1% 7% - Rp (89,614) #DIV/0! Rp (4,611,960)
-0.4% -1% 4% 1% Rp 2,261,318 -54% Rp (1,415,544)
9% 10% -126% -23% Rp 13,607,064 39% Rp 16,911,206
54% 58% 527% 169% Rp 44,677,495 18% Rp 66,676,966
100% 100% 100% 100% Rp 60,456,263 12% Rp 77,560,668
- - - - Rp (16,687,300) -100% Rp -
100% 100% 100% 100% Rp 43,768,963 9% Rp 77,560,668
 Analisis Horizontal
2019-2020 2020-2021 2021-2022
Presentase % Naik/Turun Presentase % Naik/Turun Presentase %
0% Rp - 0% Rp - 0%
0% Rp - 0% Rp - 0%
0% Rp - 0% Rp - 0%
5146% Rp (128,006) 3% Rp 4,829,580 -100%
73% Rp 862,295 -26% Rp (57,563) 2%
35% Rp 17,530,510 27% Rp 17,065,022 21%
23% Rp (705,947,884) -196% Rp (395,097,144) 114%
14% Rp (687,683,085) -111% Rp (373,260,105) 570%
#DIV/0! Rp - #DIV/0! Rp - #DIV/0!
14% Rp (687,683,085) -111% Rp (373,260,105) 570%
 Laporan Arus Kas

Arus kas dari aktivitas operasi

Penerimaan kas dari aktivitas operasi
Penerimaan dari pelanggan
Penerimaan dari royalti, fees, komisi, dan pendapatan lain
Pembayaran kas dari aktivitas operasi
Pembayaran kepada pemasok atas barang dan jasa
Pembayaran gaji dan tunjangan
Pembayaran kas lainnya untuk beban operasi
Kas diperoleh dari (digunakan untuk) operasi
Penerimaan bunga dari aktivitas 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
Pembayaran untuk perolehan aset tetap
Pembayaran untuk perolehan entitas anak
Penerimaan dari penjualan aset tetap
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas investasi
Arus kas dari aktivitas pendanaan
Penerimaan pinjaman bank
Pembayaran pinjaman bank
Pembayaran wesel bayar
Pembayaran liabilitas sewa pembiayaan
Penerimaan (Pengeluaran) kas lainnya dari aktivitas pendanaan
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

Efek perubahan nilai kurs pada kas dan setara kas

Kas dan setara kas arus kas, akhir periode
Laporan Arus Kas Anal

2018 2019 2020 2021 2022 2018

Rp 244,227,079 Rp 286,742,852 Rp 302,513,065 Rp 472,965,189 Rp 164,537,211

Rp 264,788 Rp 203,781 Rp 96,276 Rp 248,566 Rp 40,232

Rp (187,198,821) Rp (255,420,548) Rp (266,333,459) Rp (905,537,428) Rp (115,127,942)

Rp (8,545,846) Rp (14,448,766) Rp (16,350,868) Rp (14,711,936) Rp (14,522,329)
Rp (8,806,721) Rp (9,351,438) Rp (10,510,646) Rp (12,946,540) Rp (24,157,296)
Rp 39,940,479 Rp 7,725,881 Rp 9,414,368 Rp (459,982,149) Rp 10,769,876
Rp 217,089 Rp 256,607 Rp 360,692 Rp 205,651 Rp 666
Rp (12,432,097) Rp (19,360,258) Rp (14,205,950) Rp (28,927,869) Rp (8,486,843)
Rp (2,415,014) Rp (3,387,864) Rp (5,481,621) Rp (1,312,469) Rp (687,730)
Rp 25,310,457 Rp (14,765,634) Rp (9,912,511) Rp (490,016,836) Rp 1,595,969

Rp (15,158,762) Rp (15,795,753) Rp (15,848,841)

Rp (80,000,000)
Rp 5,576,210
Rp (95,158,762) Rp (15,795,753) Rp (15,848,841) Rp 5,576,210 Rp -

Rp 58,736,819 Rp 370,066,978 Rp 26,214,351 Rp 359,178,777

Rp (33,364,983) Rp (146,773,972) Rp (8,666,631) Rp (15,224,963)
Rp (185,737,980)
Rp (5,855,871)
Rp (670,894)
Rp 24,700,942 Rp 37,555,026 Rp 17,547,720 Rp 338,097,943 Rp -
Rp (45,147,363) Rp 6,993,639 Rp (8,213,632) Rp (146,342,683) Rp 1,595,969

Rp 127,232,030 Rp 128,073,266 Rp 168,358,913 Rp 187,640,925 Rp 8,739,530

Rp (609,590) Rp (201,589) Rp (556,927) Rp 4,515,422 Rp 240,291
Rp 81,475,077 Rp 134,865,316 Rp 159,588,354 Rp 45,813,664 Rp 10,575,790
 Analisis Trend Analisis Hor
2018-2019 2019-2020
2019 2020 2021 2022 Naik/Turun Presentase % Naik/Turun

17% 24% 94% -33% Rp 42,515,773 17% Rp 15,770,213

-23% -64% -6% -85% Rp (61,007) -23% Rp (107,505)

36% 42% 384% -38% Rp (68,221,727) 36% Rp (10,912,911)

69% 91% 72% 70% Rp (5,902,920) 69% Rp (1,902,102)
6% 19% 47% 174% Rp (544,717) 6% Rp (1,159,208)
-81% -76% -1252% -73% Rp (32,214,598) -81% Rp 1,688,487
18% 66% -5% -100% Rp 39,518 18% Rp 104,085
56% 14% 133% -32% Rp (6,928,161) 56% Rp 5,154,308
40% 127% -46% -72% Rp (972,850) 40% Rp (2,093,757)
-158% -139% -2036% -94% Rp (40,076,091) -158% Rp 4,853,123

4% 5% -100% -100% Rp (636,991) 4% Rp (53,088)

-100% -100% -100% -100% Rp 80,000,000 -100% Rp -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! Rp - #DIV/0! Rp -
-83% -83% -106% -100% Rp 79,363,009 -83% Rp (53,088)

530% -55% 512% -100% Rp 311,330,159 530% Rp (343,852,627)

340% -74% -54% -100% Rp (113,408,989) 340% Rp 138,107,341
#DIV/0! #DIV/0! #DIV/0! #DIV/0! Rp (185,737,980) #DIV/0! Rp 185,737,980
#DIV/0! #DIV/0! #DIV/0! #DIV/0! Rp - #DIV/0! Rp -
-100% -100% -100% -100% Rp 670,894 -100% Rp -
52% -29% 1269% -100% Rp 12,854,084 52% Rp (20,007,306)
-115% -82% 224% -104% Rp 52,141,002 -115% Rp (15,207,271)

1% 32% 47% -93% Rp 841,236 1% Rp 40,285,647

-67% -9% -841% -139% Rp 408,001 -67% Rp (355,338)
66% 96% -44% -87% Rp 53,390,239 66% Rp 24,723,038
 Analisis Horizontal Analisis
2019-2020 2020-2021 2021-2022
Presentase % Naik/Turun Presentase % Naik/Turun Presentase % 2018

5% Rp 170,452,124 56% Rp (308,427,978) -65% 300%

-53% Rp 152,290 158% Rp (208,334) -84% 0.3%

4% Rp (639,203,969) 240% Rp 790,409,486 -87% -230%

13% Rp 1,638,932 -10% Rp 189,607 -1% -10%
12% Rp (2,435,894) 23% Rp (11,210,756) 87% -11%
22% Rp (469,396,517) -4986% Rp 470,752,025 -102% 49%
41% Rp (155,041) -43% Rp (204,985) -100% 0.3%
-27% Rp (14,721,919) 104% Rp 20,441,026 -71% -15%
62% Rp 4,169,152 -76% Rp 624,739 -48% -3%
-33% Rp (480,104,325) 4843% Rp 491,612,805 -100% 31%

0% Rp 15,848,841 -100% Rp - #DIV/0! -19%

#DIV/0! Rp - #DIV/0! Rp - #DIV/0! -98%
#DIV/0! Rp 5,576,210 #DIV/0! Rp (5,576,210) -100% -
0% Rp 21,425,051 -135% Rp (5,576,210) -100% -117%

-93% Rp 332,964,426 1270% Rp (359,178,777) -100% 72%

-94% Rp (6,558,332) 76% Rp 15,224,963 -100% -41%
-100% Rp - #DIV/0! Rp - #DIV/0! -
#DIV/0! Rp (5,855,871) #DIV/0! Rp 5,855,871 -100% -
#DIV/0! Rp - #DIV/0! Rp - #DIV/0! -1%
-53% Rp 320,550,223 1827% Rp (338,097,943) -100% 30%
-217% Rp (138,129,051) 1682% Rp 147,938,652 -101% -55%

31% Rp 19,282,012 11% Rp (178,901,395) -95% 156%

176% Rp 5,072,349 -911% Rp (4,275,131) -95% -1%
18% Rp (113,774,690) -71% Rp (35,237,874) -77% 100%
 Analisis Vertikal

2019 2020 2021 2022

213% 190% 1032% 1556%

0.2% 0.1% 1% 0.4%

-189% -167% -1977% -1089%

-11% -10% -32% -137%
-7% -7% -28% -228%
6% 6% -1004% 102%
0.2% 0.2% 0.4% 0.01%
-14% -9% -63% -80%
-3% -3% -3% -7%
-11% -6% -1070% 15%

-12% -10% - -
- - - -
- - 12% -
-12% -10% 12% -

274% 16% 784% -

-109% -5% -33% -
-138% - - -
- - -13% -
- - - -
28% 11% 738% -
5% -5% -319% 15%

95% 105% 410% 83%

-0.1% -0.3% 10% 2%
100% 100% 100% 100%