Nomor Surat B-115/DIR/ETT/IV/2023

Nama Emiten PT Estika Tata Tiara Tbk.

Kode Emiten BEEF
Perihal Penyampaian Laporan Keuangan Tahunan

Perseroan dengan ini menyampaikan laporan keuangan untuk Tahun Bulan yang berakhir pada 31/12/2022 dengan ikhtisar sebagai berikut :

Informasi mengenai anak perusahaan Perseroan sebagai berikut :

No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT De Glow Pengolahan Bekasi 2009 Beroperasi 77.781 JUTAAN IDR 99.62
International makanan

Dokumen ini merupakan dokumen resmi PT Estika Tata Tiara Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

Estika Tata Tiara 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
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
Nama partner audit tahun berjalan
31 December 2022
PT Estika Tata Tiara Tbk.
BEEF
AA873
Umum / General
PSAK
D. Consumer Non-Cyclicals
D2. Food & Beverage
D22. Processed Foods
D222. Processed Foods
National Corporation
Local Company - Indonesia
Jurisdiction
Saham / Stock
Pengembangan / Development
Entitas grup / Group entity
Tahunan / Annual
January 01, 2022
December 31, 2022
December 31, 2021
January 01, 2021
December 31, 2021
December 31, 2020
Rupiah / IDR
Satuan Penuh / Full Amount
Diaudit / Audited
Wajar Tanpa Modifikasian /
Unqualified
Ya / Yes
1 Total Key Audit Matters
Kelangsungan Usaha
21 Maret 2023
KAP Irfan Zulmendra
General information
Entity name
Explanation of change in name from
the end of the preceding reporting
period
Entity code
Entity identification number
Entity main industry
Selected accounting standards
Sector
Subsector
Industry
Subindustry
Controlling shareholder information
Type of entity
Type of listed securities
Type of board on which the entity is
listed
Whether the financial statements are
of an individual entity or a group of
entities
Period of financial statements
submissions
Current period start date
Current period end date
Prior year end date
Prior period start date
Prior period end date
Prior 2 year end date
Description of presentation currency
Conversion rate at reporting date if
presentation currency is other than
rupiah
Level of rounding used in financial
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
Key Audit Matters Paragraph
Date of auditor's opinion or result of
review report
Current year auditor
Name of current year audit signing

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
Irfan Alim Waluyo H,. SE,. CPA partner
Number of years served as audit
signing partner
KAP Irfan Zulmendra Prior year auditor
Name of prior year audit signing
Irfan Alim Waluyo H,. SE,. CPA
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 Statement of financial position

31 December 2022 31 December 2021
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
3,082,243,215 1,219,882,252
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
606,990,884 62,032,192,355
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
307,064,577 5,014,994,577
ketiga parties
Piutang lainnya pihak Other receivables
33,813,366,611 34,680,784,946
berelasi related parties
Persediaan lancar Current inventories
Persediaan hewan Current livestock
22,910,798,882 626,027,091
ternak lancar inventories
Persediaan lancar 8,538,020,568 24,689,798,004 Current inventories
Biaya dibayar dimuka Current prepaid expenses
439,368,233 498,103,510
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
1,829,219,681 1,649,681,076
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
1,341,638,154 10,746,726,696
lancar
Jumlah aset lancar 72,868,710,805 141,158,190,507 Total current assets
Aset tidak lancar Non-current assets
Investasi pada ventura Investments in joint
bersama dan entitas ventures and associates
asosiasi
Investasi pada entitas Investments in
3,908,924,351 6,032,466,377
asosiasi associates
Aset pajak tangguhan 154,931,658,791 131,723,968,258 Deferred tax assets
Aset tetap Property, plant, and
368,570,176,165 377,413,590,329
equipment
Aset hak guna 13,071,691,421 14,183,591,350 Right of use assets
Aset tidak lancar Other non-current
1,666,666,667 2,969,109,699
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 542,149,117,395 532,322,726,013 Total non-current assets
Jumlah aset 615,017,828,200 673,480,916,520 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
149,674,356,376
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
130,613,543,338 125,618,717,341
ketiga third parties
Utang usaha pihak Trade payables
17,131,185,566 17,565,699,530
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
 ketiga 113,344,862,637 85,438,036,995 third parties
Utang lainnya pihak Other payables
7,038,186,947 7,038,186,947
berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
644,855,139 253,236,035
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
16,544,874,952 107,706,180,086
pendek expenses
Utang pajak 11,762,243,884 15,783,905,652 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 bank loans
tempo dalam satu 46,250,000,000
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 2,185,548,565 2,571,871,233 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
299,265,301,028 557,900,190,195
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
3,927,120,186
tangguhan
Utang pihak berelasi Non-current due to
24,421,255,002 24,421,255,002
jangka panjang related parties
Kontrak liabilitas Non-current contract
553,467,194,326
jangka panjang liabilities
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 253,750,000,000 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
556,779,790 55,554,607
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 3,595,635,420 7,787,029,230 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
582,040,864,538 289,940,959,025
jangka panjang liabilities
Jumlah liabilitas 881,306,165,566 847,841,149,220 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 188,431,259,500 188,431,259,500 Common stocks
 Tambahan modal 88,584,905,202 88,584,905,202 Additional paid-in
disetor capital
Cadangan pengukuran Reserve of
kembali program 3,074,211,158 576,345,427 remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 6,271,589,469 6,271,589,469 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan ( 552,008,155,197 ) ( 458,402,755,260 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
( 265,646,189,868 ) ( 174,538,655,662 )
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
( 642,147,498 ) 178,422,962
non-pengendali
Jumlah ekuitas ( 266,288,337,366 ) ( 174,360,232,700 ) Total equity
Jumlah liabilitas dan Total liabilities and equity
615,017,828,200 673,480,916,520
ekuitas
[1312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - General Industry
Laporan laba rugi dan penghasilan
komprehensif lain
Penjualan dan pendapatan
usaha
Pendapatan lainnya
Beban tiket, penjualan, dan
promosi
Beban pemeliharaan dan
perbaikan
Beban operasional transportasi
Kenaikan (penurunan)
persediaan barang jadi dan
pekerjaan dalam proses
Bahan baku dan barang habis
pakai
Beban manfaat karyawan
Beban penyusutan dan
amortisasi
Pembentukan (pembalikan)
kerugian penurunan nilai yang
diakui dalam laba rugi
Beban lainnya
Pendapatan keuangan
Beban bunga dan keuangan
Jumlah laba (rugi) sebelum
pajak penghasilan
Pendapatan (beban) pajak
Jumlah laba (rugi) dari operasi
yang dilanjutkan
Jumlah laba (rugi)
Pendapatan komprehensif
lainnya, setelah pajak
Pendapatan komprehensif
lainnya yang tidak akan
direklasifikasi ke laba rugi,
setelah pajak
Pendapatan komprehensif
lainnya atas pengukuran
kembali kewajiban
manfaat pasti, setelah
pajak
Jumlah pendapatan
komprehensif lainnya
yang tidak akan
direklasifikasi ke laba
rugi, setelah pajak
Jumlah pendapatan
komprehensif lainnya,
setelah pajak
Jumlah laba rugi komprehensif
Laba (rugi) yang dapat
diatribusikan
Statement of profit or loss and other
comprehensive income
31 December 2022 31 December 2021
Sales and revenue
39,116,821,863 142,314,782,595
4,016,351,045 925,918,465 Other income
Ticketing, sales and promotion
( 125,738,368 ) ( 2,025,503,281 )
expenses
Maintenance and overhaul
( 1,228,539,759 ) ( 466,388,885 )
expenses
Transportation operation
( 391,580,957 ) ( 12,787,121,602 )
expenses
Increase (decrease) in
6,128,575,595 ( 13,475,649,122 ) inventories of finished goods and
work in progress
Raw materials and consumables
( 44,550,649,673 ) ( 139,894,122,927 )
used
( 14,799,166,781 ) ( 32,812,227,515 ) Employee benefits expenses
Depreciation and amortisation
( 11,238,542,461 ) ( 9,534,083,304 )
expenses
Addition (reversal) of impairment
13,318,268,643 46,809,223,915 loss recognised in profit or loss
( 105,332,231,963 ) ( 108,271,945,363 ) Other expenses
1,072,023 12,590,184 Finance income
( 6,475,420,323 ) ( 102,496,510,105 ) Interest and finance costs
Total profit (loss) before tax
( 121,560,781,116 ) ( 231,701,036,945 )
27,873,541,934 50,259,078,842 Tax benefit (expenses)
Total profit (loss) from
( 93,687,239,182 ) ( 181,441,958,103 )
continuing operations
( 93,687,239,182 ) ( 181,441,958,103 ) Total profit (loss)
Other comprehensive income,
after tax
Other comprehensive
income that will not be
reclassified to profit or
loss, after tax
Other comprehensive
income for
1,759,134,516 ( 167,489,618 ) remeasurement of defined
benefit obligation, after tax
Total other
comprehensive income
1,759,134,516 ( 167,489,618 ) that will not be
reclassified to profit or
loss, after tax
Total other comprehensive
1,759,134,516 ( 167,489,618 ) income, after tax
( 91,928,104,666 ) ( 181,609,447,721 ) Total comprehensive income
Profit (loss) attributable to
 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
( 93,605,399,937 ) ( 181,433,649,830 ) Profit (loss) attributable to
parent entity
Profit (loss) attributable to
( 81,839,245 ) ( 8,308,273 ) non-controlling interests
Comprehensive income
attributable to
Comprehensive income
( 91,107,534,206 ) ( 181,601,818,459 ) attributable to parent entity
Comprehensive income
( 820,570,460 ) ( 7,629,262 ) attributable to non-controlling
interests
Earnings (loss) per share
Basic earnings per share
attributable to equity
owners of the parent entity
Basic earnings (loss) per
( 49.72 ) ( 96.29 ) share from continuing
operations
[1410000] Statement of changes in equity - General Industry - Current Year

31 December 2022

Laporan perubahan ekuitas Statement of changes in equity

Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Non-controlling interests Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 188,431,259,500 88,584,905,202 576,345,427 6,271,589,469 ( 458,402,755,260 ) ( 174,538,655,662 ) 178,422,962 ( 174,360,232,700 ) Balance before restatement at beginning of period
Posisi ekuitas, awal periode 188,431,259,500 88,584,905,202 576,345,427 6,271,589,469 ( 458,402,755,260 ) ( 174,538,655,662 ) 178,422,962 ( 174,360,232,700 ) Equity position, beginning of the period
Laba (rugi) ( 93,605,399,937 ) ( 93,605,399,937 ) ( 81,839,245 ) ( 93,687,239,182 ) Profit (loss)
Pendapatan komprehensif lainnya 2,497,865,731 2,497,865,731 ( 738,731,215 ) 1,759,134,516 Other comprehensive income
Posisi ekuitas, akhir periode 188,431,259,500 88,584,905,202 3,074,211,158 6,271,589,469 ( 552,008,155,197 ) ( 265,646,189,868 ) ( 642,147,498 ) ( 266,288,337,366 ) Equity position, end of the period
[1410000] Statement of changes in equity - General Industry - Prior Year

31 December 2021

Laporan perubahan ekuitas Statement of changes in equity

Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Non-controlling interests Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 188,431,258,500 88,584,900,702 744,514,056 6,271,589,469 ( 276,969,105,430 ) 7,063,157,297 186,052,224 7,249,209,521 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 188,431,258,500 88,584,900,702 744,514,056 6,271,589,469 ( 276,969,105,430 ) 7,063,157,297 186,052,224 7,249,209,521 Equity position, beginning of the period
Laba (rugi) ( 181,433,649,830 ) ( 181,433,649,830 ) ( 8,308,273 ) ( 181,441,958,103 ) Profit (loss)
Pendapatan komprehensif lainnya ( 168,168,629 ) ( 168,168,629 ) 679,011 ( 167,489,618 ) Other comprehensive income
Pelaksanaan waran 1,000 4,500 5,500 5,500 Exercise of warrants
Posisi ekuitas, akhir periode 188,431,259,500 88,584,905,202 576,345,427 6,271,589,469 ( 458,402,755,260 ) ( 174,538,655,662 ) 178,422,962 ( 174,360,232,700 ) 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 beban umum
dan administrasi
Kas diperoleh dari
(digunakan untuk) operasi
Penerimaan bunga, hasil
investasi, provisi, dan komisi
Pembayaran bunga dari
aktivitas operasi
Pembayaran pajak
penghasilan badan
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
Pembayaran untuk perolehan
persediaan hewan ternak
produksi
Penerimaan dari penjualan
aset tetap
Pembayaran untuk perolehan
aset tetap
Pembayaran untuk perolehan
aset non-keuangan lainnya
Pencairan (penempatan)
investasi jangka pendek
Penerimaan (pengeluaran)
kas lainnya dari aktivitas
investasi
Jumlah arus kas bersih
yang diperoleh dari
Statement of cash flows
31 December 2022 31 December 2021
Cash flows from operating
activities
Cash receipts from
operating activities
Receipts from customers
37,359,021,091 166,152,301,717
Cash payments from
operating activities
Payments to suppliers for
( 4,391,715,966 ) ( 3,407,396,793 ) goods and services
Payments for salaries and
( 17,605,646,989 ) ( 23,641,860,400 )
allowances
Payments for general and
( 17,837,950,958 ) ( 11,039,875,335 )
administrative expense
Cash generated from (used
( 2,476,292,822 ) 128,063,169,189
in) operations
Interest, investment income,
15,732,035 fees and commissions
received
Interests paid from operating
( 91,218,626,180 ) ( 79,616,085,233 )
activities
Payments for corporate
( 5,461,528 ) ( 6,379,173,462 )
income tax
Other cash inflows (outflows)
7,366,257,319 from operating activities
Net cash flows received
from (used in) operating
( 86,334,123,211 ) 42,083,642,529 activities before changes in
assets and liabilities
Total net cash flows
received from (used in)
( 86,334,123,211 ) 42,083,642,529
operating activities
Cash flows from investing
activities
Payments for acquisition of
( 22,735,435,354 ) livestock production
Proceeds from disposal of
156,000,000
property, plant and equipment
Payments for acquisition of
( 708,428,212 ) ( 16,304,507,560 )
property, plant and equipment
Payments for acquisition of
( 686,047,640 )
other non-financial assets
Withdrawal (placement) of
21,777,336,175
short-term investments
Other cash inflows (outflows)
1,224,467,968 from investing activities
Total net cash flows
received from (used in)
 (digunakan untuk) aktivitas
investasi
Arus kas dari aktivitas
pendanaan
Penerimaan pinjaman bank
Pembayaran pinjaman bank
Penerimaan pinjaman dari
lembaga keuangan non-bank
Pembayaran pinjaman
kepada lembaga keuangan
non-bank
Penerimaan pinjaman lainnya
Penerimaan utang pihak
berelasi
Pembayaran utang pihak
berelasi
Penerimaan dari penerbitan
saham biasa
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
pendanaan
Jumlah kenaikan (penurunan)
bersih kas dan setara kas
Kas dan setara kas arus kas,
awal periode
Kas dan setara kas arus kas,
akhir periode
( 22,749,443,238 ) 5,472,828,615 investing activities
Cash flows from financing
activities
49,009,841,594 Proceeds from bank loans
( 11,207,162,050 ) ( 91,948,717,669 ) Payments of bank loans
Proceeds from non-bank
698,847,226
financial institution loan
Payments of non-bank
( 583,944,711 ) ( 3,826,432,939 ) financial institution loan
Proceeds from other
115,000,000,000
borrowings
Proceeds from due to related
7,038,186,947
parties
Payments of due to related
( 6,893,930,760 )
parties
Proceeds from issuance of
5,500
common stocks
Total net cash flows
received from (used in)
110,945,927,412 ( 53,659,234,274 )
financing activities
Total net increase (decrease)
1,862,360,963 ( 6,102,763,130 )
in cash and cash equivalents
Cash and cash equivalents cash
1,219,882,252 7,322,645,382
flows, beginning of the period
Cash and cash equivalents
3,082,243,215 1,219,882,252
cash flows, end of the period
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

31 December 2022

Aset tetap Property, plant, and equipment

Pengurangan aset Reklasifikasi aset
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
tetap tetap
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount, gross
206,862,890,363 206,862,890,363
langsung
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 137,776,323,985 7,825,896 137,784,149,881 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 67,116,906,063 22,244,216 67,139,150,279 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 4,694,063,942 6,858,100 4,700,922,042 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
5,379,517,819 671,500,000 ( 3,953,967,819 ) 2,097,050,000
dimiliki langsung owned
Dimiliki langsung 421,829,702,172 708,428,212 ( 3,953,967,819 ) 418,584,162,565 Directly owned
Aset tetap Property, plant, and
421,829,702,172 708,428,212 ( 3,953,967,819 ) 418,584,162,565
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 18,602,892,764 5,411,290,261 457,261,877 24,471,444,902 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 17,381,799,754 3,218,995,807 ( 457,261,877 ) 20,143,533,684 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 3,289,861,550 676,601,472 3,966,463,022 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
5,141,557,775 128,621,477 ( 3,837,634,460 ) 1,432,544,792
dimiliki langsung owned
Dimiliki langsung 44,416,111,843 9,435,509,017 ( 3,837,634,460 ) 0 50,013,986,400 Directly owned
Aset tetap Property, plant, and
44,416,111,843 9,435,509,017 ( 3,837,634,460 ) 50,013,986,400
equipment
Nilai perolehan Aset tetap 377,413,590,329 368,570,176,165 Property, plant, and Carrying amount
equipment
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2021

Aset tetap Property, plant, and equipment

Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
Reclassifications of
Property, plant, and Addition in property, plant, Property, plant, and
property, plant, and
equipment, beginning period and equipment equipment, end period
equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 206,862,890,363 206,862,890,363 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 121,225,596,467 16,057,107,518 493,620,000 137,776,323,985 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
67,700,073,841 168,594,446 ( 751,762,224 ) 67,116,906,063
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
4,620,059,342 78,805,600 ( 4,801,000 ) 4,694,063,942
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
5,379,517,819 5,379,517,819
dimiliki langsung owned
Dimiliki langsung 405,788,137,832 16,304,507,564 ( 262,943,224 ) 421,829,702,172 Directly owned
Lainnya, dalam Others, assets under
659,700,000 ( 659,700,000 ) 0
penyelesaian construction
Aset dalam penyelesaian Assets under
659,700,000 ( 659,700,000 ) 0
construction
Aset tetap Property, plant, and
406,447,837,832 16,304,507,564 ( 922,643,224 ) 421,829,702,172
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 14,382,640,117 4,220,252,647 18,602,892,764 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
14,306,074,530 3,858,326,653 ( 782,601,429 ) 17,381,799,754
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
2,601,307,274 697,203,250 ( 8,648,974 ) 3,289,861,550
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
4,580,223,576 561,334,199 5,141,557,775
dimiliki langsung owned
Dimiliki langsung 35,870,245,497 9,337,116,749 ( 791,250,403 ) 44,416,111,843 Directly owned
Aset tetap Property, plant, and
35,870,245,497 9,337,116,749 ( 791,250,403 ) 44,416,111,843
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
370,577,592,335 377,413,590,329 equipment
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

31 December 2022

Aset hak guna Right of use assets

Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use Carrying amount, gross
16,060,668,901 16,060,668,901
assets
Bangunan, aset hak guna Building, right of use
838,351,886 ( 838,351,886 ) 0
assets
Aset hak guna 16,899,020,787 ( 838,351,886 ) 16,060,668,901 Right of use assets
Akumulasi depresiasi Mesin, aset hak guna Machinery, right of use Carrying amount,
2,185,944,035 803,033,445 2,988,977,480
assets accumulated depreciation
Bangunan, aset hak guna Building, right of use
529,485,402 ( 529,485,402 ) 0
assets
Aset hak guna 2,715,429,437 803,033,445 ( 529,485,402 ) 2,988,977,480 Right of use assets
Nilai perolehan Aset hak guna 14,183,591,350 13,071,691,421 Right of use assets Carrying amount
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2021

Aset hak guna Right of use assets

Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use Carrying amount, gross
16,060,668,901 16,060,668,901
assets
Bangunan, aset hak guna Building, right of use
1,023,232,533 ( 184,880,647 ) 838,351,886
assets
Aset hak guna 17,083,901,434 0 ( 184,880,647 ) 16,899,020,787 Right of use assets
Akumulasi depresiasi Mesin, aset hak guna Machinery, right of use Carrying amount,
1,382,910,590 803,033,445 2,185,944,035
assets accumulated depreciation
Bangunan, aset hak guna Building, right of use
326,369,583 334,072,944 ( 130,957,125 ) 529,485,402
assets
Aset hak guna 1,709,280,173 1,137,106,389 ( 130,957,125 ) 2,715,429,437 Right of use assets
Nilai perolehan Aset hak guna 15,374,621,261 14,183,591,350 Right of use assets Carrying amount
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan Notes for revenue by type

31 December 31 December
2022 2021

Nama produk atau Penjualan dan Penjualan dan

jasa pendapatan usaha pendapatan usaha
Service or product name Sales and revenue Sales and revenue
Pendapatan dari jasa 1 Jasa Maklon 4,265,125,676 589,016,400 Service revenue 1
Pendapatan dari jasa 2 Jasa Potong 1,621,594,487 126,454,545 Service revenue 2
Pendapatan dari jasa 3 Jasa Vacum & Service revenue 3
41,316,080
Blast Freezer
Pendapatan dari jasa 4 Jasa Pemeliharaan Service revenue 4
258,129,142 375,890,557
sapi
Pendapatan dari jasa 5 Sewa kandang 692,580,500 Service revenue 5
Pendapatan dari jasa 6 Sewa gudang 91,182,937 Service revenue 6
Pendapatan dari jasa 6,969,928,822 1,091,361,502 Service revenue
Pendapatan dari Product revenue 1
Daging dan olahan 15,875,691,996 112,452,125,881
produk 1
Pendapatan dari Product revenue 2
Mini Pao 16,271,201,045 28,157,250,212
produk 2
Pendapatan dari Product revenue 3
Sapi hidup 614,045,000
produk 3
Pendapatan dari Product revenue
32,146,893,041 141,223,421,093
produk
Tipe pendapatan 39,116,821,863 142,314,782,595 Type of revenue
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang Trade receivables by currency

31 December 2022 31 December 2021

Penyisihan penurunan Penyisihan penurunan

Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for
Allowance for impairment
Trade receivables, gross Trade receivables Trade receivables, gross impairment of trade Trade receivables
of trade receivables
receivables
Pihak ketiga IDR 30,988,584,590 65,527,698,088 IDR Third party
Mata uang 30,988,584,590 ( 30,381,593,706 ) 606,990,884 65,527,698,088 ( 3,495,505,733 ) 62,032,192,355 Currency
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur Trade receivables by aging

31 December 2022 31 December 2021

Penyisihan penurunan Penyisihan penurunan

Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for
Allowance for impairment
Trade receivables, gross Trade receivables Trade receivables, gross impairment of trade Trade receivables
of trade receivables
receivables
Belum jatuh Umur Aging Not yet due
27,513,750
tempo
Telah jatuh tempo 1 - 30 hari 1,868,500,531 2,196,038,036 1 - 30 days Overdue
31 - 60 hari 368,379,997 597,303,577 31 - 60 days
61 - 90 hari 9,284,981 459,995,332 61 - 90 days
Lebih dari 90 hari 28,714,905,331 62,274,361,143 More than 90 days
Umur 30,961,070,840 65,527,698,088 Aging
Jatuh tempo Umur 30,988,584,590 ( 30,381,593,706 ) 606,990,884 65,527,698,088 ( 3,495,505,733 ) 62,032,192,355 Aging Due status
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan Notes for inventories

31 December 2022 31 December 2021
Sapi 22,910,798,882 626,027,091 Cow
Persediaan hewan Live stocks inventories,
22,910,798,882 626,027,091
ternak kotor gross
Persediaan hewan Livestock inventories
22,910,798,882 626,027,091
ternak
Barang jadi 1,460,875,466 799,818,149 Finished goods
Bahan baku dan bahan Raw and indirect material
7,077,145,102 23,889,979,855
pembantu
Persediaan, kotor 8,538,020,568 24,689,798,004 Inventories, gross
Persediaan 8,538,020,568 24,689,798,004 Inventories
Persediaan lancar 8,538,020,568 24,689,798,004 Current inventories
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang Trade payables by currency

31 December 2022 31 December 2021

Utang usaha Utang usaha

Trade payables Trade payables
Pihak ketiga IDR 127,002,343,378 118,840,785,118 IDR Third party
AUD 1,729,974,609 5,714,159,256 AUD
EUR 1,063,772,967 EUR
USD 1,881,225,351 USD
Mata uang 130,613,543,338 125,618,717,341 Currency
Pihak berelasi IDR 17,131,185,566 17,565,699,530 IDR Related party
Mata uang 17,131,185,566 17,565,699,530 Currency
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur Trade payables by aging

31 December 2022 31 December 2021

Utang usaha Utang usaha

Trade payables Trade payables
Belum jatuh tempo Umur 17,131,185,566 5,442,452,798 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 2,080,545,000 2,471,257,261 1 - 30 days Overdue
31 - 60 hari 301,183,266 2,534,389,694 31 - 60 days
61 - 90 hari 8,986,765,794 3,206,555,666 61 - 90 days
Lebih dari 90 hari 121,245,049,278 129,529,761,452 More than 90 days
Umur 132,613,543,338 137,741,964,073 Aging
Jatuh tempo Umur 149,744,728,904 143,184,416,871 Aging Due status
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan Cost of good sold

31 December 2022 31 December 2021
Persediaan bahan baku awal 23,889,979,855 22,698,593,940 Beginning raw inventory
Pembelian bahan baku 37,615,167,679 40,281,826,370 Purchased raw inventory
Persediaan bahan baku akhir 6,895,549,387 23,889,979,855 Ending raw inventory
Bahan baku yang digunakan 54,609,598,147 39,090,440,455 Raw inventory used
Material 6,935,481,994 Material usage
Upah, tenaga kerja langsung 3,612,369,822 12,306,850,814 Wages and direct labor
Amortisasi 803,033,445 Amortization
Depresiasi 1,963,549,919 2,656,861,680 Depreciation
Biaya pabrikasi lainya 3,291,240,081 6,483,325,834 Other manufacturing overhead
Jumlah biaya produksi 71,215,273,408 60,537,478,783 Total production cost
Harga pokok produksi 71,215,273,408 60,537,478,783 Cost of goods manufactured
Barang jadi awal 1,425,845,240 14,919,425,050 Beginning finish goods inventory
Barang jadi akhir 24,548,851,303 1,425,845,240 Ending finish goods inventory
Beban pokok pendapatan Other cost of goods sold
( 13,318,268,643 )
lainnya
Beban pokok penjualan dan Cost of sales and revenue
34,773,998,702 129,509,804,063
pendapatan
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang Notes for long-term bank loan

31 December 2022 31 December 2021

Utang bank, nilai dalam Utang bank, nilai dalam

Total utang bank, kotor Total utang bank, kotor
mata uang asing mata uang asing
Bank loan, amount in Bank loan, amount in foreign
Total bank loans, gross Total bank loans, gross
foreign currency currency
Bank asing lainnya IDR 300,000,000,000 300,000,000,000 IDR Other foreign banks
Mata uang 300,000,000,000 Currency
Kreditur nama bank Mata uang 300,000,000,000 Currency Creditor bank name
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek Notes for short-term bank loans

31 December 2022 31 December 2021

Utang bank jangka Utang bank jangka

Utang bank jangka
pendek, nilai dalam pendek, nilai dalam Utang bank jangka pendek
pendek
mata uang asing mata uang asing
Short-term bank loan, Short-term bank loan,
amount in foreign Short term bank loans amount in foreign Short term bank loans
currency currency
Bank asing lainnya IDR 149,674,356,376 IDR Other foreign banks
Mata uang 149,674,356,376 Currency