Nomor Surat 029/FCS/L/IV/2023

Nama Emiten PT Nippon Indosari Corpindo Tbk

Kode Emiten ROTI
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit

Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2023 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 Indosari Perdagangan Indonesia 2019 Beroperasi 149.366.252.980 PENUH IDR 99.88
Niaga
Nusantara

Dokumen ini merupakan dokumen resmi PT Nippon Indosari Corpindo Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

elektronik. PT Nippon Indosari Corpindo 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
Standar akutansi yang dipilih
Sektor
Subsektor
Industri
Subindustri
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
Tanggal akhir 2 tahun 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 Tidak Diaudit / Unaudit
Jenis opini auditor
Hal yang diungkapkan dalam paragraf
pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan
lainnya, jika ada
Hasil penugasan review
Opini Hal Audit Utama
Jumlah Hal Audit Utama
Paragraf Hal Audit Utama
Tanggal laporan audit atau hasil
laporan review
Auditor tahun berjalan
General information
31 March 2023
PT Nippon Indosari Corpindo Entity name
Tbk
Explanation of change in name from
the end of the preceding reporting
period
ROTI Entity code
AA551 Entity identification number
Umum / General Entity main industry
PSAK Selected accounting standards
D. Consumer Non-Cyclicals Sector
D2. Food & Beverage Subsector
D22. Processed Foods Industry
D222. Processed Foods Subindustry
Controlling shareholder information
No Controlling Shareholder
Local Company - Indonesia Type of entity
Jurisdiction
Saham dan Obligasi / Stock and Type of listed securities
Bond
Type of board on which the entity is
Utama / Main
listed
Whether the financial statements are
Entitas grup / Group entity of an individual entity or a group of
entities
Period of financial statements
Kuartal I / First Quarter
submissions
January 01, 2023 Current period start date
March 31, 2023 Current period end date
December 31, 2022 Prior year end date
January 01, 2022 Prior period start date
March 31, 2022 Prior period end date
December 31, 2021 Prior 2 year end date
Rupiah / IDR Description of presentation currency
Conversion rate at reporting date if
presentation currency is other than
rupiah
Level of rounding used in financial
Satuan Penuh / Full Amount statements
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
Any Key Audit Matters Opinion
Total Key Audit Matters
Key Audit Matters Paragraph
Date of auditor's opinion or result of
review report
Current year auditor
Nama partner audit tahun berjalan
Lama tahun penugasan partner yang
menandatangani
Auditor tahun sebelumnya
Nama partner audit tahun sebelumnya
Kepatuhan terhadap pemenuhan
peraturan OJK Nomor:
75/POJK.04/2017 tentang Tanggung
Jawab Direksi Atas Laporan Keuangan
Kepatuhan terhadap pemenuhan
independensi akuntan yang
memberikan jasa audit di pasar modal
sesuai dengan POJK Nomor
13/POJK.03/2017 tentang
Penggunaan Jasa Akuntan Publik
dalam Kegiatan Jasa Keuangan
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
Whether in compliance with OJK rules
No. 75/POJK.04/2017 concerning
Ya / Yes
responsibilities of board of directors on
financial statements
Compliance to the independency of
Accountant that provide services in
Capital Market as regulated in OJK
Ya / Yes rules No. 13/POJK.03/2017
concerning The Use of Public
Accountant and Auditing Firm in
Financial Services Activities.
[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan
Aset
Aset lancar
Kas dan setara kas
Piutang usaha
Piutang usaha pihak
ketiga
Piutang usaha pihak
berelasi
Piutang lainnya
Piutang lainnya pihak
ketiga
Persediaan lancar
Persediaan lancar
Biaya dibayar dimuka
lancar
Uang muka lancar
Uang muka lancar
lainnya
Pajak dibayar dimuka
lancar
Jumlah aset lancar
Aset tidak lancar
Dana yang dibatasi
penggunaannya tidak
lancar
Investasi pada ventura
bersama dan entitas
asosiasi
Investasi pada entitas
asosiasi
Aset keuangan tidak
lancar
Aset keuangan tidak
lancar lainnya
Aset pajak tangguhan
Aset tetap
Aset takberwujud selain
goodwill
Aset tidak lancar
non-keuangan lainnya
Jumlah aset tidak lancar
Jumlah aset
Liabilitas dan ekuitas
Liabilitas
Liabilitas jangka pendek
Utang usaha
Utang usaha pihak
ketiga
Utang usaha pihak
Statement of financial position
31 March 2023 31 December 2022
Assets
Current assets
Cash and cash
694,125,046,543 627,450,783,230
equivalents
Trade receivables
Trade receivables third
236,187,765,877 248,296,556,758
parties
Trade receivables
225,785,648,573 239,881,553,735
related parties
Other receivables
Other receivables third
4,086,222,818 4,651,700,713
parties
Current inventories
144,718,464,269 146,630,445,701 Current inventories
Current prepaid expenses
26,248,217,700 15,535,614,308
Current advances
Other current
4,799,762,059 3,225,576,258
advances
Current prepaid taxes
19,490,949,948 0
1,355,442,077,787 1,285,672,230,703 Total current assets
Non-current assets
Non-current restricted
18,975,032,254 18,876,925,841 funds
Investments in joint
ventures and associates
Investments in
9,224,566,239 9,340,981,699
associates
Non-current financial
assets
Other non-current
11,917,079,270 11,792,791,989
financial assets
673,955,908 1,458,726,963 Deferred tax assets
Property, plant, and
2,572,948,967,885 2,493,688,426,380
equipment
Intangible assets other
111,929,942,900 107,200,717,187
than goodwill
Other non-current
119,585,872,635 202,290,815,321
non-financial assets
2,845,255,417,091 2,844,649,385,380 Total non-current assets
4,200,697,494,878 4,130,321,616,083 Total assets
Liabilities and equity
Liabilities
Current liabilities
Trade payables
Trade payables
195,780,273,443 201,084,705,361
third parties
Trade payables
 berelasi 68,972,353,864 61,394,570,416 related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
155,664,460,084 135,129,941,265
ketiga third parties
Utang lainnya pihak Other payables
187,286,471 32,558,265,551
berelasi related parties
Beban akrual jangka Current accrued
125,523,119,926 100,710,636,770
pendek expenses
Utang pajak 67,719,887,347 68,920,841,297 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 12,425,811,997 12,618,615,633 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
626,273,193,132 612,417,576,293
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
124,590,190,950 124,547,637,197
tangguhan
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 498,083,333,333 497,833,333,333 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
23,774,783,889 23,516,229,541
liabilitas sewa
pembiayaan
Uang jaminan jangka Non-current deposits
21,083,153,074 21,195,306,955
panjang
Kewajiban imbalan Long-term
pasca kerja jangka 176,571,482,752 169,652,994,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
844,102,943,998 836,745,501,026
jangka panjang liabilities
Jumlah liabilitas 1,470,376,137,130 1,449,163,077,319 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 123,729,777,760 123,729,777,760 Common stocks
Tambahan modal Additional paid-in
1,486,392,647,799 1,486,392,647,799
disetor capital
Saham treasuri ( 645,575,674,577 ) ( 645,575,674,577 ) Treasury stocks
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 18,000,000,000 18,000,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 1,747,696,486,951 1,698,537,203,130 retained earnings
penggunaannya
 Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
2,730,243,237,933 2,681,083,954,112
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
78,119,815 74,584,652
non-pengendali
Jumlah ekuitas 2,730,321,357,748 2,681,158,538,764 Total equity
Jumlah liabilitas dan Total liabilities and equity
4,200,697,494,878 4,130,321,616,083
ekuitas
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
31 March 2023 31 March 2022
Penjualan dan pendapatan Sales and revenue
940,967,249,144 908,902,599,963
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 443,423,391,960 ) ( 435,251,630,295 )
pendapatan
Jumlah laba bruto 497,543,857,184 473,650,969,668 Total gross profit
Beban penjualan ( 363,770,746,250 ) ( 290,282,480,000 ) Selling expenses
Beban umum dan administrasi General and administrative
( 86,286,639,857 ) ( 77,575,984,115 )
expenses
Pendapatan keuangan 3,893,156,929 3,146,158,098 Finance income
Beban bunga dan keuangan ( 10,994,404,773 ) ( 11,876,648,481 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
( 405,619,719 ) ( 431,739,347 )
kurs mata uang asing foreign exchange rates
Bagian atas laba (rugi) entitas Share of profit (loss) of
asosiasi yang dicatat dengan ( 116,415,460 ) 68,601,300 associates accounted for using
menggunakan metode ekuitas equity method
Pendapatan lainnya 23,826,598,481 17,822,983,571 Other income
Beban lainnya ( 855,922,623 ) ( 1,172,895,757 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
62,833,863,912 113,348,964,937
pajak penghasilan
Pendapatan (beban) pajak ( 13,671,044,928 ) ( 25,027,940,003 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
49,162,818,984 88,321,024,934
yang dilanjutkan continuing operations
Jumlah laba (rugi) 49,162,818,984 88,321,024,934 Total profit (loss)
Jumlah laba rugi komprehensif 49,162,818,984 88,321,024,934 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
49,159,283,821 88,313,702,577
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 3,535,163 7,322,357 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 49,159,283,821 88,313,702,577 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 3,535,163 7,322,357 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 attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 8.62 13.78 share from continuing
dilanjutkan operations
[1410000] Statement of changes in equity - General Industry - Current Year

31 March 2023

Laporan perubahan ekuitas Statement of changes in equity

Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor Saham treasuri ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Treasury stocks Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
123,729,777,760 1,486,392,647,799 ( 645,575,674,577 ) 18,000,000,000 1,698,537,203,130 2,681,083,954,112 74,584,652 2,681,158,538,764
kembali period
Posisi ekuitas, awal periode 123,729,777,760 1,486,392,647,799 ( 645,575,674,577 ) 18,000,000,000 1,698,537,203,130 2,681,083,954,112 74,584,652 2,681,158,538,764 Equity position, beginning of the period
Laba (rugi) 49,159,283,821 49,159,283,821 3,535,163 49,162,818,984 Profit (loss)
Posisi ekuitas, akhir periode 123,729,777,760 1,486,392,647,799 ( 645,575,674,577 ) 18,000,000,000 1,747,696,486,951 2,730,243,237,933 78,119,815 2,730,321,357,748 Equity position, end of the period
[1410000] Statement of changes in equity - General Industry - Prior Year

31 March 2022

Laporan perubahan ekuitas Statement of changes in equity

Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor Saham treasuri ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Treasury stocks Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
123,729,777,760 1,486,392,647,799 ( 372,985,012,058 ) 16,000,000,000 1,616,406,582,807 2,869,543,996,308 47,206,458 2,869,591,202,766
period
Posisi ekuitas, awal periode 123,729,777,760 1,486,392,647,799 ( 372,985,012,058 ) 16,000,000,000 1,616,406,582,807 2,869,543,996,308 47,206,458 2,869,591,202,766 Equity position, beginning of the period
Laba (rugi) 88,313,702,577 88,313,702,577 7,322,357 88,321,024,934 Profit (loss)
Kenaikan (penurunan) ekuitas melalui Increase (decrease) in equity through treasury
( 202,422,376,379 ) ( 202,422,376,379 ) ( 202,422,376,379 )
transaksi saham tresuri stock transactions
Posisi ekuitas, akhir periode 123,729,777,760 1,486,392,647,799 ( 575,407,388,437 ) 16,000,000,000 1,704,720,285,384 2,755,435,322,506 54,528,815 2,755,489,851,321 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
Pembayaran kas lainnya
untuk beban operasi
Kas diperoleh dari
(digunakan untuk) operasi
Penerimaan bunga dari
aktivitas operasi
Penerimaan pengembalian
(pembayaran) pajak
penghasilan 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
Pembayaran uang muka
pembelian aset tetap
Penerimaan dari penjualan
aset tetap
Pembayaran untuk perolehan
aset tetap
Pembayaran untuk perolehan
aset takberwujud
Penerimaan dari pelepasan
entitas anak
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
investasi
Arus kas dari aktivitas
pendanaan
Pembayaran liabilitas sewa
pembiayaan
Penerimaan dari penjualan
Statement of cash flows
31 March 2023 31 March 2022
Cash flows from operating
activities
Cash receipts from
operating activities
Receipts from customers
990,592,284,650 910,500,438,396
Cash payments from
operating activities
Payments to suppliers for
( 306,410,853,382 ) ( 232,754,665,584 ) goods and services
Payments for salaries and
( 199,625,743,664 ) ( 163,698,658,061 )
allowances
Other cash payments for
( 345,058,641,946 ) ( 295,330,805,650 )
operating activities
Cash generated from (used
139,497,045,658 218,716,309,101
in) operations
Interests received from
3,758,240,861 3,166,371,619
operating activities
Income taxes refunded (paid)
from operating activities
( 32,316,294,591 ) ( 22,913,197,044 )
Net cash flows received
from (used in) operating
110,938,991,928 198,969,483,676 activities before changes in
assets and liabilities
Total net cash flows
received from (used in)
110,938,991,928 198,969,483,676
operating activities
Cash flows from investing
activities
Payments for advances for
( 9,654,715,395 ) ( 21,638,715,811 ) purchase of property, plant
and equipment
Proceeds from disposal of
181,075,759 113,796,792
property, plant and equipment
Payments for acquisition of
( 14,895,736,663 ) ( 21,253,333,281 )
property, plant and equipment
Payments for acquisition of
( 5,028,005,142 ) ( 1,492,131,052 )
intangible assets
Proceeds from disposal of
0 2,982,567,743
subsidiaries
Total net cash flows
received from (used in)
( 29,397,381,441 ) ( 41,287,815,609 )
investing activities
Cash flows from financing
activities
Payments of finance lease
( 4,197,755,318 ) ( 4,279,139,580 )
liabilities
Proceeds from sales
 (pembelian) saham tresuri 0 ( 202,422,376,379 ) (purchases) of treasury
stocks
Pembayaran bunga dari Interests paid from financing
( 9,687,500,000 ) ( 10,625,000,000 )
aktivitas pendanaan activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 13,885,255,318 ) ( 217,326,515,959 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
67,656,355,169 ( 59,644,847,892 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
627,450,783,230 758,901,794,493
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 982,091,856 ) ( 239,761,361 )
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
694,125,046,543 699,017,185,240
akhir periode cash flows, end of the period
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

31 March 2023

Aset tetap Property, plant, and equipment

Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
433,075,866,093 433,075,866,093
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 1,123,709,747,550 98,235,024 2,726,451,274 1,126,534,433,848 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 1,693,823,913,402 1,418,048,790 ( 494,407,050 ) 36,871,373,648 1,731,618,928,790 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 19,292,618,240 450,650,000 ( 170,237,778 ) 217,300,000 19,790,330,462 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 335,359,773,515 4,245,981,792 ( 3,939,723,291 ) 5,291,725,601 340,957,757,617 equipment, directly
owned
Dimiliki langsung 3,605,261,918,800 6,212,915,606 ( 4,604,368,119 ) 45,106,850,523 3,651,977,316,810 Directly owned
Aset hak guna 0 0 (0) 0 0 Right of use assets
Lainnya, dalam Others, assets under
187,219,500,253 117,581,024,618 (0) ( 45,106,850,523 ) 259,693,674,348
penyelesaian construction
Aset dalam Assets under
187,219,500,253 117,581,024,618 (0) ( 45,106,850,523 ) 259,693,674,348
penyelesaian construction
Aset tetap Property, plant, and
3,792,481,419,053 123,793,940,224 ( 4,604,368,119 ) 0 3,911,670,991,158
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 420,739,483,523 14,048,609,926 ( 19,215,918 ) 434,768,877,531 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 596,569,245,040 18,923,049,849 ( 494,407,050 ) 125,954,866 615,123,842,705 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 10,354,605,685 859,257,482 ( 168,337,778 ) 11,045,525,389 equipment, directly
 owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 271,129,658,425 10,674,693,354 ( 3,913,835,183 ) ( 106,738,948 ) 277,783,777,648 equipment, directly
owned
Dimiliki langsung 1,298,792,992,673 44,505,610,611 ( 4,576,580,011 ) 0 1,338,722,023,273 Directly owned
Aset hak guna 0 0 (0) 0 0 Right of use assets
Aset dalam Assets under
0 0 (0) 0 0
penyelesaian construction
Aset tetap Property, plant, and
1,298,792,992,673 44,505,610,611 ( 4,576,580,011 ) 0 1,338,722,023,273
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
2,493,688,426,380 2,572,948,967,885
equipment
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap Property, plant, and equipment

Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
433,075,866,093 433,075,866,093
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 1,068,465,626,811 490,736,653 54,753,384,086 1,123,709,747,550 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 1,632,032,617,232 5,028,880,574 ( 1,966,597,568 ) 58,729,013,164 1,693,823,913,402 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 17,723,532,973 2,199,250,000 ( 1,518,664,733 ) 888,500,000 19,292,618,240 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 312,299,294,932 9,094,140,329 ( 13,473,601,712 ) 27,439,939,966 335,359,773,515 equipment, directly
langsung owned
Dimiliki langsung 3,463,596,938,041 16,813,007,556 ( 16,958,864,013 ) 141,810,837,216 3,605,261,918,800 Directly owned
Aset hak guna 0 0 Right of use assets
Lainnya, dalam Others, assets under
169,328,247,657 159,702,089,812 ( 141,810,837,216 ) 187,219,500,253
penyelesaian construction
Aset dalam Assets under
169,328,247,657 159,702,089,812 (0) ( 141,810,837,216 ) 187,219,500,253
penyelesaian construction
Aset tetap Property, plant, and
3,632,925,185,698 176,515,097,368 ( 16,958,864,013 ) 0 3,792,481,419,053
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 365,061,879,249 55,466,194,655 211,409,619 420,739,483,523 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 524,243,548,069 74,472,107,351 ( 1,959,184,593 ) ( 187,225,787 ) 596,569,245,040 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 8,760,741,818 3,075,678,933 ( 1,481,815,066 ) 10,354,605,685 equipment, directly
 owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 241,995,386,192 42,544,411,093 ( 13,385,955,028 ) ( 24,183,832 ) 271,129,658,425 equipment, directly
langsung owned
Dimiliki langsung 1,140,061,555,328 175,558,392,032 ( 16,826,954,687 ) 0 1,298,792,992,673 Directly owned
Aset hak guna 0 0 Right of use assets
Aset dalam Assets under
0 0 (0) 0 0
penyelesaian construction
Aset tetap Property, plant, and
1,140,061,555,328 175,558,392,032 ( 16,826,954,687 ) 0 1,298,792,992,673
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
2,492,863,630,370 2,493,688,426,380
equipment
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan Notes for revenue by type

31 March 2023 31 March 2022

Nama produk Penjualan dan Penjualan dan

atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Product revenue 1
Roti Tawar 685,417,034,106 622,503,409,333
produk 1
Pendapatan dari Product revenue 2
Roti Manis 397,383,969,433 324,452,413,973
produk 2
Pendapatan dari Product revenue 3
Kue 94,583,672,360 58,177,465,554
produk 3
Pendapatan dari Product revenue 4
Lain-Lain 7,182,929,792 7,782,977,194
produk 4
Pendapatan dari Product revenue 5
Retur Penjualan ( 238,393,579,165 ) ( 100,366,947,295 )
produk 5
Pendapatan dari Product revenue 6
Rabat ( 5,206,777,382 ) ( 3,646,718,796 )
produk 6
Pendapatan dari Product revenue
940,967,249,144 908,902,599,963
produk
Tipe pendapatan 940,967,249,144 908,902,599,963 Type of revenue
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

Catatan untuk pendapatan lebih dari 10% Note for revenue with value
more than 10%

31 March 2023 31 March 2022

Penjualan dan Penjualan dan

Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak 1 PT Indomarco Party 1
348,267,682,207 326,291,108,149
Prismatama
Pihak 2 PT Sumber Alfaria Party 2
225,327,938,027 202,686,834,473
Trijaya Tbk
Pihak dengan Party with revenue
pendapatan lebih dari 573,595,620,234 528,977,942,622 more than 10%
10%
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang Trade receivables by currency

31 March 2023 31 December 2022

Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 236,333,407,785 248,442,198,666 IDR Third party
Mata uang 236,333,407,785 ( 145,641,908 ) 236,187,765,877 248,442,198,666 ( 145,641,908 ) 248,296,556,758 Currency
Pihak berelasi IDR 225,785,648,573 239,881,553,735 IDR Related party
Mata uang 225,785,648,573 225,785,648,573 239,881,553,735 239,881,553,735 Currency
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur Trade receivables by aging

31 March 2023 31 December 2022

Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Belum jatuh Umur Aging Not yet due
285,228,076,965 312,412,223,504
tempo
Telah jatuh tempo 1 - 30 hari 169,825,184,077 168,916,352,365 1 - 30 days Overdue
1 - 60 hari 5,147,373,128 5,848,303,897 1 - 60 days
1 - 90 hari 1,249,676,709 464,094,861 1 - 90 days
1 - 180 hari 668,745,479 682,777,774 1 - 180 days
Umur 176,890,979,393 175,911,528,897 Aging
Jatuh tempo Umur 462,119,056,358 ( 145,641,908 ) 461,973,414,450 488,323,752,401 ( 145,641,908 ) 488,178,110,493 Aging Due status
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty

31 March 2023 31 December 2022

Penyisihan Penyisihan
Nama pihak,
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
trade receivables gross gross
receivables receivables
Pihak ketiga Pihak 1 Pelanggan Rank 1, Third party
236,333,407,785 248,442,198,666
dalam negeri counterparty
Pihak 2 Pelanggan luar Rank 2,
0 0
negeri counterparty
Rincian pihak List of
236,333,407,785 ( 145,641,908 ) 236,187,765,877 248,442,198,666 ( 145,641,908 ) 248,296,556,758
counterparty
Pihak berelasi Pihak 1 PT Indomarco Rank 1, Related party
215,175,540,811 226,386,016,647
Prismatama counterparty
Pihak 2 PT Lion Rank 2,
10,590,885,471 13,449,913,993
Superindo counterparty
Pihak 3 PT Salim Rank 3,
Ivomas 623,953 16,878,873 counterparty
Pratama Tbk
Pihak 4 PT Indofood Rank 4,
Fortuna 18,598,338 28,744,222 counterparty
Makmur
Rincian pihak List of
225,785,648,573 225,785,648,573 239,881,553,735 239,881,553,735
counterparty
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry

Piutang usaha berdasarkan domestik atau international Trade receivables by domestic or international

31 March 2023 31 December 2022

Penyisihan penurunan Penyisihan penurunan

Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for impairment Allowance for impairment
Trade receivables, gross Trade receivables Trade receivables, gross Trade receivables
of trade receivables of trade receivables
Domestik 462,119,056,358 488,323,752,401 Domestic
Total piutang usaha Total trade receivables by
berdasarkan domestik 462,119,056,358 ( 145,641,908 ) 461,973,414,450 488,323,752,401 ( 145,641,908 ) 488,178,110,493 domestic or international
atau international
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang Movement of allowance for

usaha impairment of trade receivables
31 March 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 145,641,908 7,712,305 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
137,929,603
penurunan nilai piutang usaha impairment of trade receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 145,641,908 145,641,908 trade receivables, ending
period
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan Notes for inventories

31 March 2023 31 December 2022
Barang jadi 12,224,922,462 12,755,799,846 Finished goods
Bahan baku dan bahan Raw and indirect material
88,379,853,516 90,739,561,236
pembantu
Suku cadang 44,113,688,291 43,135,084,619 Spareparts
Persediaan, kotor 144,718,464,269 146,630,445,701 Inventories, gross
Persediaan 144,718,464,269 146,630,445,701 Inventories
Persediaan lancar 144,718,464,269 146,630,445,701 Current inventories
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang Trade payables by currency

31 March 2023 31 December 2022

Utang usaha Utang usaha

Trade payables Trade payables
Pihak ketiga IDR 194,604,612,863 198,275,371,071 IDR Third party
SGD 1,175,660,580 2,809,334,290 SGD
Mata uang 195,780,273,443 201,084,705,361 Currency
Pihak berelasi IDR 68,972,353,864 61,394,570,416 IDR Related party
Mata uang 68,972,353,864 61,394,570,416 Currency
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur Trade payables by aging

31 March 2023 31 December 2022

Utang usaha Utang usaha

Trade payables Trade payables
Belum jatuh tempo Umur 260,483,423,856 259,674,199,418 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 4,269,203,451 2,789,786,305 1 - 30 days Overdue
1 - 60 hari 0 15,290,054 1 - 60 days
1 - 90 hari 0 0 1 - 90 days
1 - 180 hari 0 0 1 - 180 days
Umur 4,269,203,451 2,805,076,359 Aging
Jatuh tempo Umur 264,752,627,307 262,479,275,777 Aging Due status
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty

31 December
31 March 2023
2022

Nama pihak, utang usaha Utang usaha Utang usaha

Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 Rupiah 194,604,612,863 198,275,371,071 Rank 1, counterparty Third party
Pihak 2 Mata uang asing 1,175,660,580 2,809,334,290 Rank 2, counterparty
Rincian pihak 195,780,273,443 201,084,705,361 List of counterparty
Pihak berelasi Pihak 1 PT Indofood Sukses Rank 1, counterparty Related party
64,586,346,574 56,707,137,192
Makmur Tbk
Pihak 2 PT Salim Ivomas Rank 2, counterparty
3,017,354,139 3,469,247,533
Pratama Tbk
Pihak 3 PT Indolakto 1,331,616,560 1,181,149,100 Rank 3, counterparty
Pihak 4 PT Indofood CBP Rank 4, counterparty
37,036,591 37,036,591
Sukses Makmur Tbk
Pihak 5 PT Indomarco Adi Rank 5, counterparty
0 0
Prima
Rincian pihak 68,972,353,864 61,394,570,416 List of counterparty
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan
Persediaan bahan baku awal
Pembelian bahan baku
Persediaan bahan baku akhir
Bahan baku yang digunakan
Upah, tenaga kerja langsung
Depresiasi
Perbaikan dan pemeliharaan
Beban utilitas
Biaya pabrikasi lainya
Jumlah biaya produksi
Harga pokok produksi
Barang jadi awal
Barang jadi akhir
Beban pokok penjualan dan
pendapatan
Cost of good sold
31 March 2023 31 March 2022
90,739,561,236 70,822,779,271 Beginning raw inventory
273,559,287,305 275,487,550,690 Purchased raw inventory
88,379,853,516 69,115,571,143 Ending raw inventory
275,918,995,025 277,194,758,818 Raw inventory used
69,811,080,396 66,635,363,345 Wages and direct labor
34,905,267,883 33,264,912,418 Depreciation
20,377,722,767 19,453,181,333 Repairs and maintenance
30,949,682,034 29,217,628,172 Utilities expense
10,929,766,471 10,911,351,770 Other manufacturing overhead
442,892,514,576 436,677,195,856 Total production cost
442,892,514,576 436,677,195,856 Cost of goods manufactured
12,755,799,846 9,512,097,867 Beginning finish goods inventory
12,224,922,462 10,937,663,428 Ending finish goods inventory
Cost of sales and revenue
443,423,391,960 435,251,630,295