PT Darya-Varia Laboratoria
PT Darya-Varia Laboratoria
Lama tahun penugasan partner yang Number of years served as audit signing
menandatangani partner
Auditor tahun sebelumnya Purwantono, Prior year auditor
Suherman & Surja
Nama partner audit tahun sebelumnya Said Amru Name of prior year audit signing partner
Kepatuhan terhadap pemenuhan Ya / Yes Whether in compliance with BAPEPAM LK
peraturan BAPEPAM LK VIII G 11 tentang VIII G 11 rules concerning responsibilities
tanggung jawab direksi atas laporan of board of directors on financial
keuangan statements
Kepatuhan terhadap pemenuhan Ya / Yes Whether in compliance with BAPEPAM LK
peraturan BAPEPAM LK VIII A dua VIII A two rules concerning independence
tentang independensi akuntan yang of accountant providing audit services in
memberikan jasa audit di pasar modal capital market
[1210000] Statement of financial position presented using current and non-current - General I
Aset tidak lancar non-keuangan 1,819,410 1,921,281 Other non-current non-financial assets
lainnya
Jumlah aset tidak lancar 559,243,067 586,470,000 Total non-current assets
Jumlah aset 2,085,904,980 1,986,711,872 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Pinjaman jangka pendek 22,981,444 Short-term loans
Utang trust receipts Trust receipts payables
Utang usaha Trade payables
Utang usaha pihak ketiga 141,104,745 117,690,712 Trade payables third parties
Utang usaha pihak berelasi 10,050,204 12,748,661 Trade payables related parties
Utang lainnya Other payables
Utang lainnya pihak ketiga Other payables third parties
Utang lainnya pihak berelasi Other payables related parties
Uang muka pelanggan jangka Current advances from customers
pendek
Uang muka pelanggan jangka Current advances from customers
pendek pihak ketiga third parties
Uang muka pelanggan jangka Current advances from customers
pendek pihak berelasi related parties
Utang dividen Dividends payable
Liabilitas keuangan jangka pendek 75,487,074 69,975,729 Other current financial liabilities
lainnya
Beban akrual jangka pendek 261,518,634 251,320,462 Current accrued expenses
Liabilitas imbalan pasca kerja jangka 71,141,416 69,027,154 Short-term post-employment benefit
pendek obligations
Utang pajak 12,818,182 34,092,271 Taxes payable
Utang cukai Excise payable
Utang proyek Project payables
Utang kepada lembaga kliring dan Payables to clearing and settlement
penjaminan guarantee institution
Utang nasabah Payables to customers
Utang nasabah pihak ketiga Payables to customers third
parties
Utang nasabah pihak berelasi Payables to customers related
parties
Utang reasuransi Reinsurance payables
Liabilitas anjak piutang Factoring payables
Uang jaminan jangka pendek Current deposits
Pendapatan diterima dimuka jangka Current unearned revenue
pendek
Liabilitas bruto kepada pemberi kerja Due to customers
31 December 2021
Laporan perubahan
ekuitas
Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas
melalui transaksi saham tresuri
Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
(62,741,544)
(62,741,544)
25,237,314
(28,321,714)
(65,825,944)
Selisih transaksi ekuitas Saldo laba yang telah
dengan pihak non- Transaksi dengan pihak Komponen transaksi ditentukan
pengendali non-pengendali lainnya ekuitas lainnya penggunaannya
Difference in value of equity
transactions with non- Other transactions with non- Other components of equity
controlling interests controlling interests transactions Appropriated retained earnings
56,000,000
56,000,000
56,000,000
Saldo laba yang belum Ekuitas yang dapat
ditentukan diatribusikan kepada Kepentingan non-
penggunaannya entitas induk Proforma ekuitas pengendali
974,755,080 1,326,287,143
974,755,080 1,326,287,143
146,725,628 146,725,628
25,237,314
(125,440,000) (125,440,000)
36,309,890 7,988,176
1,032,350,598 1,380,798,261
Statement of changes in
equity
Ekuitas
Equity
Equity position
1,326,287,143 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in accounting
policies
Correction of prior period errors
Other adjustments
1,326,287,143 Equity position, beginning of the
period
146,725,628 Profit (loss)
25,237,314 Other comprehensive income
Allocation for general reserves
(125,440,000) Distributions of cash dividends
Distributions of stock dividends
Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without
loss of control
Changes in non-controlling
interests due to other transactions
with non-controlling interests
31 December 2020
Laporan perubahan
ekuitas
Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas 111,375
melalui transaksi saham tresuri
(2,614,905)
(2,614,905)
2,614,905
0
Cadangan perubahan nilai Cadangan keuntungan
Cadangan selisih kurs wajar aset keuangan (kerugian) investasi pada Cadangan pembayaran
penjabaran tersedia untuk dijual instrumen ekuitas berbasis saham
Reserve for changes in fair Reserve of gains (losses) from
Reserve of exchange value of available-for-sale investments in equity Reserve of share-based
differences on translation financial assets instruments payments
Cadangan pengukuran
Cadangan lindung nilai kembali program imbalan Kepentingan ekuitas
arus kas pasti Cadangan lainnya lainnya
Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
(39,390,913)
818,857
(38,572,056)
(24,169,488)
(62,741,544)
Selisih transaksi ekuitas Saldo laba yang telah
dengan pihak non- Transaksi dengan pihak Komponen transaksi ditentukan
pengendali non-pengendali lainnya ekuitas lainnya penggunaannya
Difference in value of equity
transactions with non- Other transactions with non- Other components of equity
controlling interests controlling interests transactions Appropriated retained earnings
56,000,000
56,000,000
56,000,000
Saldo laba yang belum Ekuitas yang dapat
ditentukan diatribusikan kepada Kepentingan non-
penggunaannya entitas induk Proforma ekuitas pengendali
933,922,574 1,306,078,988
(1,400,478) (581,621)
932,522,096 1,305,497,367
162,072,984 162,072,984
(24,169,488)
(119,840,000) (119,840,000)
2,726,280
974,755,080 1,326,287,143
Statement of changes in
equity
Ekuitas
Equity
Equity position
1,306,078,988 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in accounting
policies
Correction of prior period errors
(581,621) Other adjustments
1,305,497,367 Equity position, beginning of the
period
162,072,984 Profit (loss)
(24,169,488) Other comprehensive income
Allocation for general reserves
(119,840,000) Distributions of cash dividends
Distributions of stock dividends
Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without
loss of control
Changes in non-controlling
interests due to other transactions
with non-controlling interests
Penerimaan bunga dari aktivitas operasi 3,142,056 3,795,793 Interests received from operating
activities
Pembayaran bunga dari aktivitas operasi Interests paid from operating activities
Penerimaan pengembalian (pembayaran) (83,451,430) (57,943,498) Income taxes refunded (paid) from
pajak penghasilan dari aktivitas operasi operating activities
Penerimaan (pengeluaran) kas lainnya 69,725,000 Other cash inflows (outflows) from
dari aktivitas investasi investing activities
Jumlah arus kas bersih yang diperoleh (13,762,000) (60,576,172) Total net cash flows received from (used
dari (digunakan untuk) aktivitas investasi in) investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Penerimaan pinjaman bank 22,981,444 Proceeds from bank loans
Pembayaran pinjaman bank Payments of bank loans
Penerimaan pinjaman beragunan Proceeds from secured loans
Pembayaran pinjaman beragunan Payments of secured loans
Penerimaan pinjaman tanpa agunan Proceeds from unsecured loans
Pembayaran pinjaman tanpa agunan Payments of unsecured loans
Penerimaan pinjaman penerusan Proceeds from step loans
Pembayaran pinjaman penerusan Payments of step loans
Penerimaan utang dari bantuan Proceeds from loan from government of
pemerintah republik indonesia the republic of indonesia
Pembayaran utang bantuan dari Payments of loan from government of the
pemerintah republik indonesia republic of indonesia
Penerimaan pinjaman subordinasi Proceeds from subordinated loans
Pembayaran pinjaman subordinasi Payments of subordinated loans
Penerimaan liabilitas kerjasama operasi Proceeds from joint operation liabilities
Pembayaran liabilitas kerjasama operasi Payments of joint operation liabilities