Nomor Surat 001/MERS/V/DIR/22

Nama Emiten PT Megalestari Epack Sentosaraya Tbk.

Kode Emiten EPAC
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit

Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2022 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 Epac Flexibles Investasi Singapura 2022 Mulai 23.433.275.620 PENUH IDR 85.0
Asia Pte. Ltd Komerisal
2020
2 PT Epac Industri Indonesia 2022 Mulai 77.640.201.853 PENUH IDR 49.0
Flexibles Pengolahan Komerisal Juli
Indonesia 2020

Dokumen ini merupakan dokumen resmi PT Megalestari Epack Sentosaraya Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

elektronik. PT Megalestari Epack Sentosaraya 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
31 March 2022
PT Megalestari Epack Entity name
Sentosaraya Tbk.
Explanation of change in name from the
end of the preceding reporting period
EPAC Entity code
AA984 Entity identification number
Umum / General Entity main industry
3. Basic Industry And Chemicals Sector
35. Plastics & Packaging Subsector
Individual WNI 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 tunggal / Single entity Whether the financial statements are of
an individual entity or a group of entities
Kuartal I / First Quarter Period of financial statements
submissions
January 01, 2022 Current period start date
March 31, 2022 Current period end date
December 31, 2021 Prior year end date
January 01, 2021 Prior period start date
March 31, 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
Anwar & Rekan Current year auditor
Soaduon Tampubolon, CPA Name of current year audit signing
partner
Number of years served as audit signing
partner
Anwar & Rekan Prior year auditor
Soaduon Tampubolon, CPA 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
31 March 2022 31 December 2021
Aset Assets
Aset lancar Current assets
Kas dan setara kas 9,231,170,062 9,178,504,096 Cash and cash equivalents
Piutang usaha Trade receivables
Piutang usaha pihak 26,676,703,984 35,677,132,300 Trade receivables third
ketiga parties
Piutang usaha pihak 1,874,967,125 378,857,754 Trade receivables
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak 243,061,548 252,646,548 Other receivables third
ketiga parties
Piutang lainnya pihak 1,979,623,751 Other receivables
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 49,306,250,251 46,799,290,262 Current inventories
lainnya
Biaya dibayar dimuka 680,638,839 945,743,732 Current prepaid expenses
lancar
Uang muka lancar Current advances
Uang muka lancar atas 26,053,138,446 26,093,272,186 Current advances on
pembelian aset tetap purchase of property,
plant and equipment
Pajak dibayar dimuka 412,469,939 Current prepaid taxes
lancar
Jumlah aset lancar 116,458,023,945 119,325,446,878 Total current assets
Aset tidak lancar Non-current assets
Piutang nasabah tidak Non-current customer
lancar receivables
Piutang nasabah tidak 503,274,780 923,090,771 Non-current customer
lancar pihak ketiga receivables third parties
Uang muka tidak lancar Non-current advances
Uang muka tidak lancar 1,926,315,675 1,926,315,675 Non-current advances
atas investasi on investments
Uang muka tidak lancar 796,085,000 796,585,000 Non-current advances
atas pembelian aset on purchase of property,
tetap plant and equipment
Aset pajak tangguhan 1,396,687,030 1,086,102,470 Deferred tax assets
Aset tetap 234,408,825,276 226,239,389,646 Property, plant and
equipment
Aset takberwujud selain 3,892,419,190 3,945,019,450 Intangible assets other than
goodwill goodwill
Aset pengampunan pajak 18,000,000,000 18,000,000,000 Non-current tax amnesty
tidak lancar assets
Jumlah aset tidak lancar 260,923,606,951 252,916,503,012 Total non-current assets
Jumlah aset 377,381,630,896 372,241,949,890 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Pinjaman jangka 82,504,912,007 89,839,134,730 Short-term loans
pendek
 Utang usaha Trade payables
Utang usaha pihak 31,543,941,765 34,349,400,396 Trade payables third
ketiga parties
Utang lainnya Other payables
Utang lainnya pihak 2,830,039,283 Other payables third
ketiga parties
Uang muka pelanggan Current advances
jangka pendek from customers
Uang muka 1,131,999,424 1,586,737,808 Current advances
pelanggan jangka from customers third
pendek pihak ketiga parties
Beban akrual jangka 3,047,562,862 2,704,246,316 Current accrued
pendek expenses
Utang pajak 2,536,077,877 1,003,527,744 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka 5,730,561,120 Current maturities of
panjang yang jatuh bank loans
tempo dalam satu
tahun atas utang
bank
Liabilitas jangka 5,934,356,532 4,575,405,057 Current maturities of
panjang yang jatuh finance lease
tempo dalam satu liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas jangka 135,259,450,870 134,058,452,051 Total current liabilities
pendek
Liabilitas jangka panjang Non-current liabilities
Liabilitas pajak 4,458,258,632 4,085,852,112 Deferred tax liabilities
tangguhan
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian yang maturities
jatuh tempo dalam
satu tahun
Liabilitas jangka 18,933,034,541 21,667,173,240 Long-term finance
panjang atas lease liabilities
liabilitas sewa
pembiayaan
Liabilitas jangka 35,649,769,470 29,091,549,852 Long-term other
panjang atas borrowings
pinjaman lainnya
Kewajiban imbalan 2,001,973,122 2,075,412,789 Long-term
pasca kerja jangka post-employment
panjang benefit obligations
Jumlah liabilitas jangka 61,043,035,765 56,919,987,993 Total non-current
panjang liabilities
Jumlah liabilitas 196,302,486,635 190,978,440,044 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 165,170,000,000 165,170,000,000 Common stocks
Tambahan modal 10,488,884,611 10,488,884,611 Additional paid-in capital
disetor
Cadangan selisih kurs 184,765,967 184,765,967 Reserve of exchange
penjabaran differences on
translation
 Cadangan pengukuran 2,237,520,137 1,443,580,902 Reserve of
kembali program remeasurements of
imbalan pasti defined benefit plans
Saldo laba (akumulasi Retained earnings
kerugian) (deficit)
Saldo laba yang 4,029,629,187 6,318,310,564 Unappropriated
belum ditentukan retained earnings
penggunaannya
Jumlah ekuitas yang 182,110,799,902 183,605,542,044 Total equity attributable
diatribusikan kepada to equity owners of
pemilik entitas induk parent entity
Kepentingan ( 1,031,655,641 ) ( 2,342,032,198 ) Non-controlling interests
non-pengendali
Jumlah ekuitas 181,079,144,261 181,263,509,846 Total equity
Jumlah liabilitas dan ekuitas 377,381,630,896 372,241,949,890 Total liabilities and equity
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan Statement of profit or

penghasilan loss and other
komprehensif lain comprehensive
income
31 March 2022 31 March 2021
Penjualan dan pendapatan usaha 35,173,006,824 41,872,972,986 Sales and revenue
Beban pokok penjualan dan ( 27,576,223,451 ) ( 31,334,290,558 ) Cost of sales and revenue
pendapatan
Jumlah laba bruto 7,596,783,373 10,538,682,428 Total gross profit
Beban penjualan ( 2,008,121,778 ) ( 2,014,376,864 ) Selling expenses
Beban umum dan administrasi ( 2,446,909,680 ) ( 3,599,390,114 ) General and administrative
expenses
Pendapatan keuangan 31,483,066 32,754,619 Finance income
Beban keuangan ( 3,343,198,874 ) ( 3,528,515,609 ) Finance costs
Keuntungan (kerugian) lainnya 514,221,902 ( 255,908,774 ) Other gains (losses)
Jumlah laba (rugi) sebelum pajak 344,258,009 1,173,245,686 Total profit (loss) before tax
penghasilan
Pendapatan (beban) pajak ( 1,188,623,612 ) ( 822,105,026 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi ( 844,365,603 ) 351,140,660 Total profit (loss) from continuing
yang dilanjutkan operations
Jumlah laba (rugi) ( 844,365,603 ) 351,140,660 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, sebelum pajak before tax
Pendapatan komprehensif Other comprehensive
lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or loss,
sebelum pajak before tax
Pendapatan komprehensif 707,850,469 223,817,096 Other comprehensive
lainnya atas pengukuran income for remeasurement
kembali kewajiban manfaat of defined benefit
pasti, sebelum pajak obligation, before tax
Jumlah pendapatan 707,850,469 223,817,096 Total other comprehensive
komprehensif lainnya yang income that will not be
tidak akan direklasifikasi ke reclassified to profit or loss,
laba rugi, sebelum pajak before tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or loss,
sebelum pajak before tax
Keuntungan (kerugian) 0 Gains (losses) on
selisih kurs penjabaran, exchange differences on
sebelum pajak translation, before tax
Jumlah pendapatan 0 Total other comprehensive
komprehensif lainnya yang income that may be
akan direklasifikasi ke laba reclassified to profit or loss,
rugi, sebelum pajak before tax
Jumlah pendapatan 707,850,469 223,817,096 Total other comprehensive
komprehensif lainnya, sebelum income, before tax
pajak
Pajak atas pendapatan ( 47,850,451 ) ( 42,525,248 ) Tax on other comprehensive
komprehensif lainnya income
Jumlah pendapatan komprehensif 660,000,018 181,291,848 Total other comprehensive
lainnya, setelah pajak income, after tax
Jumlah laba rugi komprehensif ( 184,365,585 ) 532,432,508 Total comprehensive income
Laba (rugi) yang dapat
diatribusikan
Laba (rugi) yang dapat
diatribusikan ke entitas induk
Laba (rugi) yang dapat
diatribusikan ke kepentingan
non-pengendali
Laba rugi komprehensif yang
dapat diatribusikan
Laba rugi komprehensif yang
dapat diatribusikan ke entitas
induk
Laba rugi komprehensif yang
dapat diatribusikan ke
kepentingan non-pengendali
Laba (rugi) per saham
Laba per saham dasar
diatribusikan kepada pemilik
entitas induk
Laba (rugi) per saham
dasar dari operasi yang
dilanjutkan
Profit (loss) attributable to
( 2,288,681,377 ) 1,450,350,514 Profit (loss) attributable to
parent entity
1,444,315,774 ( 1,099,209,854 ) Profit (loss) attributable to
non-controlling interests
Comprehensive income
attributable to
( 1,494,742,142 ) 1,628,703,993 Comprehensive income
attributable to parent entity
1,310,376,557 ( 1,096,271,485 ) Comprehensive income
attributable to non-controlling
interests
Earnings (loss) per share
Basic earnings per share
attributable to equity owners
of the parent entity
( 0.9 ) 2.12 Basic earnings (loss) per
share from continuing
operations
[1410000] Statement of changes in equity - General Industry - Current Year

31 March 2022

Laporan perubahan Statement of changes in

ekuitas equity
Ekuitas yang dapat
Cadangan selisih kurs Cadangan pengukuran kembali Saldo laba yang belum
Saham biasa Tambahan modal disetor diatribusikan kepada entitas Kepentingan non-pengendali Ekuitas
penjabaran program imbalan pasti ditentukan penggunaannya
induk
Reserve of exchange Reserve of remeasurements of Unappropriated retained Equity attributable to parent
Common stocks Additional paid-in capital Non-controlling interests Equity
differences on translation defined benefit plans earnings entity
Posisi ekuitas Equity position
Saldo awal periode sebelum 165,170,000,000 10,488,884,611 184,765,967 1,443,580,902 6,318,310,564 183,605,542,044 ( 2,342,032,198 ) 181,263,509,846 Balance before restatement at
penyajian kembali beginning of period
Posisi ekuitas, awal periode 165,170,000,000 10,488,884,611 184,765,967 1,443,580,902 6,318,310,564 183,605,542,044 ( 2,342,032,198 ) 181,263,509,846 Equity position, beginning of the
period
Laba (rugi) ( 2,288,681,377 ) ( 2,288,681,377 ) 1,444,315,774 ( 844,365,603 ) Profit (loss)
Pendapatan komprehensif lainnya 793,939,235 793,939,235 ( 133,939,217 ) 660,000,018 Other comprehensive income
Posisi ekuitas, akhir periode 165,170,000,000 10,488,884,611 184,765,967 2,237,520,137 4,029,629,187 182,110,799,902 ( 1,031,655,641 ) 181,079,144,261 Equity position, end of the period
[1410000] Statement of changes in equity - General Industry - Prior Year

31 March 2021

Laporan perubahan Statement of changes in

ekuitas
Saham biasa
Common stocks
Posisi ekuitas
Saldo awal periode sebelum
penyajian kembali
Posisi ekuitas, awal periode
Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Penerbitan saham preferen
Biaya emisi efek
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode
equity
Cadangan perubahan nilai Cadangan keuntungan Ekuitas yang dapat
Cadangan selisih kurs Cadangan pembayaran Cadangan lindung nilai arus Cadangan pengukuran kembali Selisih transaksi ekuitas Transaksi dengan pihak Komponen transaksi ekuitas Saldo laba yang telah Saldo laba yang belum
Saham preferen Tambahan modal disetor Saham tresuri Uang muka setoran modal Opsi saham Cadangan revaluasi wajar aset keuangan tersedia (kerugian) investasi pada Cadangan lainnya Kepentingan ekuitas lainnya diatribusikan kepada entitas Proforma ekuitas Kepentingan non-pengendali Ekuitas
penjabaran berbasis saham kas program imbalan pasti dengan pihak non-pengendali non-pengendali lainnya lainnya ditentukan penggunaannya ditentukan penggunaannya
untuk dijual instrumen ekuitas induk
Reserve for changes in fair Reserve of gains (losses) from Difference in value of equity
Reserve of exchange Reserve of share-based Reserve of remeasurements of Other transactions with Other components of equity Unappropriated retained Equity attributable to parent
Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Revaluation reserves value of available-for-sale investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Appropriated retained earnings Proforma equity Non-controlling interests Equity
differences on translation payments defined benefit plans non-controlling interests transactions earnings entity
financial assets instruments non-controlling interests
Equity positio
165,170,000,000 0 10,488,884,611 0 0 0 0 184,765,967 0 0 0 0 1,094,894,314 0 0 0 0 0 0 3,918,576,200 180,857,121,092 0 ( 831,580,914 ) 180,025,540,178 Balance before restatement at
beginning of period
165,170,000,000 0 10,488,884,611 0 0 0 0 184,765,967 0 0 0 0 1,094,894,314 0 0 0 0 0 0 3,918,576,200 180,857,121,092 0 ( 831,580,914 ) 180,025,540,178 Equity position, beginning of the
period
1,450,350,514 1,450,350,514 ( 1,099,209,854 ) 351,140,660 Profit (loss)
178,353,479 178,353,479 2,938,369 181,291,848 Other comprehensive income
0 Allocation for general reserves
0 Issuance of preferred stocks
(0) (0) Stock issuance costs
0 0 0 Other equity transactions
165,170,000,000 0 10,488,884,611 0 0 0 0 184,765,967 0 0 0 0 1,273,247,793 0 0 0 0 0 0 5,368,926,714 182,485,825,085 0 ( 1,927,852,399 ) 180,557,972,686 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 gaji dan
tunjangan
Kas diperoleh dari (digunakan
untuk) operasi
Penerimaan pengembalian
(pembayaran) pajak
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) kas
lainnya dari aktivitas operasi
Arus kas sebelum perubahan
dalam aset dan liabilitas yang
diperoleh dari (digunakan
untuk) aktivitas operasi
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas operasi
Arus kas dari aktivitas investasi
Penerimaan dari penjualan
aset tetap
Pembayaran untuk perolehan
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 liabilitas sewa
pembiayaan
Penerimaan 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
Efek perubahan nilai kurs pada
kas dan setara kas
Statement of cash
flows
31 March 2022 31 March 2021
Cash flows from operating
activities
Cash receipts from
operating activities
40,672,864,625 45,734,980,360 Receipts from customers
Cash payments from
operating activities
( 24,071,762,852 ) ( 40,197,541,939 ) Payments to suppliers for
goods and services
( 4,248,474,375 ) ( 5,108,758,961 )Payments for salaries and
allowances
12,352,627,398 428,679,460 Cash generated from (used in)
operations
( 68,543,418 ) 244,419,331 Income taxes refunded (paid)
from operating activities
( 3,311,715,808 ) ( 3,495,760,990 ) Other cash inflows (outflows)
from operating activities
8,972,368,172 ( 2,822,662,199 ) Net cash flows received from
(used in) operating activities
before changes in assets and
liabilities
8,972,368,172 ( 2,822,662,199 ) Total net cash flows received
from (used in) operating
activities
Cash flows from investing
activities
4,705,386,643 Proceeds from disposal of
property, plant and equipment
( 8,770,892,662 ) (0) Payments for acquisition of
property, plant and equipment
( 8,770,892,662 ) 4,705,386,643 Total net cash flows received
from (used in) investing
activities
Cash flows from financing
activities
86,707,587,839 53,106,451,665 Proceeds from bank loans
( 88,311,249,442 ) ( 54,214,727,035 ) Payments of bank loans
( 1,375,187,224 ) ( 279,782,918 ) Payments of finance lease
liabilities
2,830,039,283 0 Proceeds from due to related
parties
( 148,809,544 ) ( 1,388,058,288 ) Total net cash flows received
from (used in) financing
activities
52,665,966 494,666,156 Total net increase (decrease) in
cash and cash equivalents
9,178,504,096 9,780,019,073 Cash and cash equivalents cash
flows, beginning of the period
0 Effect of exchange rate changes
on cash and cash equivalents
Kas dan setara kas arus kas, 9,231,170,062 10,274,685,229 Cash and cash equivalents cash
akhir periode flows, end of the period