View
3
Download
0
Category
Preview:
Citation preview
(TIDAK DIAUDIT)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2020 AND
FOR THREE-MONTH PERIOD THEN ENDED
(UNAUDITED)
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 MARET 2020 DAN UNTUK
PADA TANGGAL TERSEBUT
PERIODE TIGA BULAN YANG BERAKHIR
Surat Pernyataan Direksi Director's Statement Letter
Laporan Posisi Keuangan Konsolidasian…………………..1 - 2 ..………Consolidated Statements of Financial Position
Laporan Laba (Rugi) dan Penghasilan Consolidated Statements of Profit (Loss)
Komprehensif Lain Konsolidasian………………………..3 - 4..……………………..and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian……………….5-6 .……...Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian………………………………..7..…………………Consolidated Statements of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian………..8 - 92…………..Notes to Consolidated Financial Statements
PERIODE TIGA-BULAN YANG BERAKHIR PADA
Daftar Isi
AS OF MARCH 31, 2020 AND
FOR THREE-MONTH PERIOD THEN ENDED
PERIODE TERSEBUT (TIDAK DIAUDIT) (UNAUDITED)
Halaman
/ Pages
Table of Contents
TANGGAL 31 MARET 2020, DAN UNTUK
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
0 0
31 Maret, 2020/ 31 Desember 2019/
March 31, 2020 December 31, 2019ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 28.131.169.562 19.537.595.646 Cash and cash equivalent
Efek tersedia untuk dijual 72.110.000 72.110.000 Other current financial assets
Piutang usaha: Trade receivables:
Pihak ketiga 109.737.621.166 94.390.361.508 Third parties - net
Pihak berelasi 7.501.649.155 6.388.187.187 Related parties
Piutang lain-lain: Other receivables:
Pihak ketiga 3.228.064.188 1.097.837.049 Third parties
Pihak berelasi 817.063.575 843.006.266 Related parties
Persediaan 232.144.087.085 240.283.046.803 Inventories
Uang muka dan Advances and
biaya dibayar dimuka 26.906.937.042 16.037.253.923 prepaid expanses
Pajak dibayar di muka 22.833.643.016 25.235.746.431 Prepaid taxes
Aset Lancar Lainnya 354.090.749 302.072.929 Other current assets
Total Aset Lancar 431.726.435.538 404.187.217.742 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - setelah dikurangi Fixed assets - net of
akumulasi penyusutan sebesar accumulated depreciation
Rp183.921.018.967 pada of Rp183,921,018,967
tanggal 31 Maret 2020, dan on March 31, 2020 and
Rp179.424.629.334 pada Rp179,424,629,334
tanggal 31 Desember 2019 181.330.791.691 177.518.025.333 on December 31, 2019
Aset pajak tangguhan 7.492.830.982 7.307.766.117 Deffered tax assets - net
Tagihan restitusi pajak 1.078.883.132 35.208.615 Claims for tax refund
Aset tidak lancar lainnya 1.786.397.306 1.836.226.306 Other non-current assets
Total Aset Tidak Lancar 191.688.903.111 186.697.226.371 Total Non-Current Assets
TOTAL ASET 623.415.338.649 590.884.444.113 TOTAL ASSETS
The accompanying notes to consolidated financial statements form an
integral part of these consolidated financial statements taken as
a whole.
are in Indonesian language
The original consolidated financial statements included herein
2f,2l,2n,6,13,35
2e,33
2h,9,14,20,28
2f,35
2i,10
2p,15e
28,29,30
2f,6,13,35
PT TRISULA TEXTILE INDUSTRIES Tbk
2f,8,35
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
2k,2l,2m,
2p,15d,38
12,14,20
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
As of March 31, 2020 (Unaudited)
(Expressed in Rupiah, unless otherwise stated)
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
2f,7,14,20,35
2e,33
2p,15a
Catatan/
2d,2f,5,35
Notes
Tanggal 31 Maret 2020 (Tidak Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
1
- -
31 Maret, 2020/ 31 Desember 2019/
March 31, 2020 December 31, 2019LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek 186.775.577.439 168.261.903.586 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 40.761.596.978 33.676.430.766 Third parties
Pihak berelasi 41.540.851.160 46.811.827.488 Related parties
Utang lain-lain Other payables
Pihak ketiga 7.128.966.624 11.100.852.351 Third parties
Pihak berelasi 9.301.222.880 9.211.832.608 Related parties
Utang pajak 2.749.268.793 1.591.577.292 Taxes payable
Beban masih harus dibayar 3.829.849.387 3.007.816.686 Accrued expenses
Uang muka pelanggan 6.902.676.072 1.199.621.625 Advances from customer
Liabilitas jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
Pinjaman bank jangka panjang 4.917.343.603 4.686.782.329 Long-term bank loans
Utang pembiayaan konsumen 186.457.085 182.546.804 Consumer finance payables
Jumlah Liabilitas Jangka Pendek 304.093.810.022 279.731.191.535 Jumlah Kewajiban Lancar
LIABILITAS JANGKA PANJANG KEWAJIBAN TIDAK LANCAR
Liabilitas jangka panjang setelah Long-term liabilities-net of
dikurangi bagian yang jatuh tempo current
dalam satu tahun: maturities:
Pinjaman bank jangka panjang 27.359.797.290 23.634.596.140 Long-tern bank loans
Utang Pembiayaan Konsumen 194.687.139 242.795.449 Consumer finance payables
Liabilitas imbalan kerja karyawan 10.807.027.118 10.223.073.769 Employee benefits obligations
Jumlah Liabilitas Jangka Panjang 38.361.511.546 34.100.465.358 Total Non-Current Liabilities
JUMLAH LIABILITAS 342.455.321.568 313.831.656.893 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners
Kepada Pemilik Entitas Induk of the Company
Modal saham - nilai nominal Share capital - par value
Rp 100 per saham Rp100 per share, Authorized
Modal dasar - 2.000.000.000 saham capital - 2,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid capital -
penuh - 1.450.000.000 saham 145.000.000.000 145.000.000.000 1,450,000,000 shares
Tambahan modal disetor - neto 7.252.316.799 7.252.316.799 Additional paid-in capital - net
Selisih nilai atas transaksi dengan Difference in value of changes
Kepentingan Non-pengendali 49.248.534 49.248.534 in the subsidiaries
Kerugian komprehensif lain -
efek yang tersedia untuk dijual (201.890.000) (201.890.000)
Saldo laba Retained earnings
Telah ditentukan penggunaannya 200.000.000 200.000.000 Appropriated
Belum ditentukan penggunaannya 93.179.714.796 90.315.151.650 Unappropriated
Total ekuitas yang dapat diatribusikan Total equity attributable to the
kepada pemilik Entitas Induk 245.479.390.128 242.614.826.983 Owners of the company
Kepentingan Non-pengendali 35.480.626.952 34.437.960.237 Non-controlling interests
TOTAL EKUITAS 280.960.017.080 277.052.787.220 TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
TOTAL LIABILITAS DAN EKUITAS 623.415.338.649 590.884.444.113
The accompanying notes to consolidated financial statements form an
integral part of these consolidated financial statements taken as
a whole.
2f,35
7,9,12,20
21
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The original consolidated financial statements included herein
are in Indonesian language
2c
(Expressed in Rupiah, unless otherwise stated)
7,9,12,20
21
2f,7,9,12,14,35
2e,4,33
2f,35
2p,15b
2f,18,35
2u,19
PT TRISULA TEXTILE INDUSTRIES Tbk PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Tanggal 31 Maret 2020 (Tidak Diaudit) As of March 31, 2020 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
2e,33
2f,16,35
2f,17,35
23
6
25
1b,2r,2t,4,24
2
31 Maret 2020/
March 31, 2020 (Sudah Termasuk
Akuisisi Bisnis
Ritel/ 31 Maret 2019/
March 31, 2019(Diaudit/
Audited)
PENJUALAN NETO 157.718.886.380 108.635.157.046 NET SALES
BEBAN POKOK PENJUALAN 118.116.719.587 76.283.393.534 COST OF GOOD SOLD
LABA BRUTO 39.602.166.793 32.351.763.512 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan dan pemasaran 13.920.825.974 5.228.439.510 Selling and marketing expenses
Beban umum dan administrasi 14.876.798.247 13.043.005.039 General and Administrative expenses
Total Beban Usaha 28.797.624.221 18.271.444.549 Total Operating Expenses
LABA USAHA 10.804.542.572 14.080.318.963 PROFIT FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Beban keuangan (5.756.400.299) (3.399.112.324) Finance Expenses
Beban penurunan nilai piutang usaha (68.523.307) - Impairment losses of trade receivables
Bagian rugi neto Entitas Asosiasi - (118.273.265) Share in net loss of Associate
Gain on sales of
Laba penjualan aset tetap 30.136.000 150.000.000 property, plant, and equipment
Penghasilan dari penjualan sisa produksi Income from sale of scraps
Laba (rugi) selisih kurs - neto (363.130.366) (467.214.407) Gain (loss) on foreign exchange - net
Pendapatan Keuangan 21.976.381 80.023.513 Finance income
Lain-lain - neto 629.564.705 555.820.935 Others - net
Total Beban Lain-lain - Neto (5.506.376.885) (3.198.755.548) Total Other Expenses - Net
LABA SEBELUM MANFAAT (BEBAN) INCOME BEFORE INCOME
PAJAK PENGHASILAN 5.298.165.687 10.881.563.415 TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN (EXPENSE)
Kini (1.371.173.305) (3.220.893.919) Current
Tangguhan 141.358.019 385.952.333 Deffered
Beban Pajak Penghasilan - Neto (1.229.815.286) (2.834.941.586) Income Tax Expense - Net
LABA NETO TAHUN BERJALAN 4.068.350.401 8.046.621.829 NET INCOME FOR THE PERIOD
PENGHASILAN (BEBAN) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang akan direklasifikasikan ke Item that will be reclassified to
laba (rugi) pada periode berikutnya: profit or loss in subsequent period:
Perubahan nilai wajar Change in fair value of
efek yang tersedia untuk dijual - (825.000) of available-for-sale securities
Pos yang tidak akan direklasifikasi Items not to be raclassified to
ke laba (rugi) pada periode berikutnya: profit and loss
Pengukuran kembali liabilitas Remeasurements of employee
imbalan kerja karyawan (174.827.387) 359.169.981 benefit liability
Pajak Penghasilan terkait 43.706.847 (89.792.496) Related deffered income tax
Total Penghasilan (Beban) Total Other Comprehensive
Komprehensif lain - Neto (131.120.540) 268.552.485 Income - Net
TOTAL LABA KOMPREHENSIF 3.937.229.861 8.315.174.314 TOTAL COMPREHENSIVE INCOME
(Expressed in Rupiah, unless otherwise stated)
15f,22,30
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to consolidated financial statements form an
integral part of these consolidated financial statements taken as
a whole.
March 31, 2020 (Unaudited)
7
2p,15c
29
Catatan/
Notes
Pada Tanggal 31 Maret 2020 (Tidak Diaudit)
PT TRISULA TEXTILE INDUSTRIES TbkPT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For The Three-Month Period Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2u
2v
12
11
21,33
2e,31,33
15d
2u, 12
are in Indonesian language
The original consolidated financial statements included herein
2q,2u,27,33
2e,2u,9,12,28,33
Included
Acquisition of
Retail Business)
15e
2o,22
2p,15e
6
3
31 Maret 2020/
March 31, 2020 (Sudah Termasuk
Akuisisi Bisnis
Ritel/ 31 Maret 2019/
March 31, 2019(Diaudit/
Unaudited)
Laba neto tahun berjalan yang Net income for the year
dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 2.995.683.686 7.020.531.110 The Owners of the company
Kepentingan non--pengendali 1.072.666.715 1.026.090.719 Non-controlling interests
Total 4.068.350.401 8.046.621.829 Total
Total laba komprehensif yang dapat Total comprehensive income
diatribusikan kepada: attributable to:
Pemilik perusahaan 2.864.563.146 7.287.915.249 The Owners of the company
Kepentingan non-pengendali 1.072.666.715 1.027.259.065 Non-controlling interests
Total 3.937.229.861 8.315.174.314 Total
LABA NETO PER SAHAM DASAR BASIC EARNINGS PER SHARE
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO THE
KEPADA PEMILIK ENTITAS INDUK 2,07 4,84 OWNERS OF THE COMPANY
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
secara keseluruhan.
The accompanying notes to consolidated financial statements form an
integral part of these consolidated financial statements taken as
a whole.
Catatan/
Included
Acquisition of
Retail Business) Notes
Pada Tanggal 31 Maret 2020 (Tidak Diaudit) March 31, 2020 (Unaudited)
The original consolidated financial statements included herein
are in Indonesian language
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan yang Berakhir For The Three-Month Period Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2c
2c
2q,32
PT TRISULA TEXTILE INDUSTRIES Tbk PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
4
Telah Ditentukan
Penggunaannya/
Appropriated
Belum Ditentukan
Penggunaannya/
Unappropriated
Balance as of
Saldo 1 Januari 2020 145.000.000.000 7.252.316.799 49.248.534 (201.890.000) 200.000.000 90.315.151.650 242.614.826.982 34.437.960.237 277.052.787.219 January 1, 2020
Appropriation of
Pencadangan saldo laba 23 - - - - - - - - - retained earnings
Pembagian deviden kepada - -
Kepentingan Distribution of cash devidends
Non-pengendali 2s,25 - - - - - - - (30.000.000) (30.000.000) to Non-controlling interests
Laba neto tahun berjalan - - - - - 2.995.683.686 2.995.683.686 1.072.666.715 4.068.350.401 Net Income for the year
Penghasilan (rugi) Other comprehensive
komprehensif lain - - - - - (131.120.540) (131.120.540) - (131.120.540) income (loss)
Balance as of
Saldo 31 Maret 2020 145.000.000.000 7.252.316.799 49.248.534 (201.890.000) 200.000.000 93.179.714.796 245.479.390.129 35.480.626.952 280.960.017.080 March 31, 2020
Total/
Total
Kepentingan
Nonpengendali/ Non-
controlling Interests
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to consolidated financial statements form an integral part of these
consolidated financial statements taken as a whole.
PT. TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Modal Saham/ Share
capital
Tambahan Modal
Disetor - neto/
Additional Paid-in
Capital - net
Pada Tanggal 31 Maret 2020(Tidak Audit)
Selisih Nilai Atas
Perubahan Ekuitas
anak/ Difference in
Value of Changes In
the Subsidiaries
Kerugian
Komprehensif Lain -
Efek yang Tersedia
Untuk Dijual/ Other
Comprehensive
Income Loss -
Available For Sale
Securities
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
(Expressed in Rupiah, unless otherwise stated)
For The Three-Month Period Ended
March 31, 2020 (Unaudited)
The original consolidated financial statements included herein are in Indonesian language
The original consolidated financial statements included herein are in Indonesian language
Untuk Periode Tiga Bulan yang Berakhir
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable To The Owners of The Company
(Sudah Termasuk Akuisisi Bisnis Ritel/ Included Acquisition of Retail Business )
PT. TRISULA TEXTILE INDUSTRIES Tbk
Total Ekuitas/
Total Equity
Saldo Laba/ Retained Earnings
5
Telah Ditentukan
Penggunaannya/
Appropriated
Belum Ditentukan
Penggunaannya/
Unappropriated
Balance as of
Saldo 31 Desember 2018 145.000.000.000 7.971.776.470 49.248.534 (199.025.000) 100.000.000 74.331.611.137 227.253.611.141 32.944.478.701 260.198.089.842 December 31, 2018
Pembagian deviden kepada - -
Kepentingan Distribution of cash devidends
Non-pengendali 2s,25 - - - - - - - (384.780.000) (384.780.000) to Non-controlling interests
Laba neto tahun berjalan - - - - - 7.020.531.110 7.020.531.110 1.026.090.719 8.046.621.829 Net Income for the year
Penghasilan (rugi) Other comprehensive
komprehensif lain - - - (825.000) - 268.209.139 267.384.139 1.168.346 268.552.485 income (loss)
Balance as of
Saldo 31 Maret 2019 145.000.000.000 7.971.776.470 49.248.534 (199.850.000) 100.000.000 81.620.351.386 234.541.526.390 33.586.957.766 268.128.484.156 March 31, 2019
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir For The Three-Month Period Ended
Pada Tanggal 31 Maret 2019 March 31, 2019
PT. TRISULA TEXTILE INDUSTRIES Tbk PT. TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to consolidated financial statements form an integral part of these
consolidated financial statements taken as a whole.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable To The Owners of The Company
(Sudah Termasuk Akuisisi Bisnis Ritel/ Included Acquisition of Retail Business )
Catatan/
Notes
Modal Saham/ Share
capital
Tambahan Modal
Disetor - neto/
Additional Paid-in
Capital - net
Selisih Nilai Atas
Perubahan Ekuitas
anak/ Difference in
Value of Changes In
the Subsidiaries
Kerugian
Komprehensif Lain -
Efek yang Tersedia
Untuk Dijual/ Other
Comprehensive
Income Loss -
Available For Sale
Securities
Saldo Laba/ Retained Earnings
Total/
Total
Kepentingan
Nonpengendali/ Non-
controlling Interests
Total Ekuitas/
Total Equity
6
31 Maret 2020/
March 31, 2020 (Sudah Termasuk
Akuisisi Bisnis
Ritel/ 31 Maret 2019/
March 31, 2019
(Diaudit/
Audited)
ARUS KAS DARI AKTIVITAS CASH FLOW FROM OPERATING
OPERASI ACTIVITIES
Penerimaan kas dari pelanggan 144.856.934.753 100.846.004.498 Receipts from customer
Pembayaran kas kepada pemasok Cash payment to suppliers
dan beban usaha (128.352.673.489) (116.798.024.880) and operating expenses
Pembayaran kas kepada karyawan (18.771.621.673) (15.853.467.754) Cash payment to employees
Penerimaan dari (pembayaran untuk) Cash receipts from (payment for) other
operasi lainnya 1.143.507.676 (668.188.791) operations
Kas digunakan untuk operasi (1.123.852.732) (32.473.676.927) Cash used for operations
Pembayaran pajak penghasilan 1.101.240.248 (4.331.223.295) Payment of income taxPembayaran kas untuk beban keuangan (5.558.489.267) (3.406.753.779) Payment of finance expensesPenerimaan kas dari pendapatan keuangan 157.457.412 80.023.513 Receipts of finance income
Arus kas neto yang digunakan Net cash used foruntuk aktivitas operasi (5.423.644.339) (40.131.630.488) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOW FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap (3.305.768.792) (5.061.599.493) Acquisition of plant, property, and equipment
Advance for purchase of plant, property,
Uang muka pembelian aset tetap (5.102.387.200) (548.859.090) and equipment from advances payment
Proceeds from sale of
Penerimaan dari penjualan aset tetap 30.136.000 150.000.000 property, plant, and equipment
Arus kas neto yang digunakan Net cash used for
untuk aktivitas investasi (8.378.019.992) (5.460.458.583) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari pinjaman Proceeds from short-term
bank jangka pendek - neto 18.513.673.853 22.242.950.789 banks loans - net
Penerimaan dari pinjaman Proceeds from long-term
bank jangka panjang - neto 3.955.762.424 (922.224.343) banks loans - net
Pembagian kas dividen kepada Kepentingan Distributin of cash dividend to
Non-pengendali (30.000.000) (384.780.000) Non-controling interest
Pembayaran utang pembiayaan konsumen (44.198.029) (22.068.603) Payment for consumer finance payables
Arus kas neto yang diperoleh Net cash provided by
dari aktivitas pendanaan 22.395.238.248 20.913.877.843 financing activities
PENURUNAN NETO KAS DAN SETARA KAS NET DECREASE IN
DAN SETARA KAS 8.593.573.916 (24.678.211.228) CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS PADA AWAL CASH AND CASH EQUIVALENTS AT
PERIODE 19.537.595.646 45.295.623.558 BEGINNING OF THE PERIOD
KAS DAN SETARA KAS PADA AKHIR CASH AND CASH EQUIVALENTS
PERIODE 28.131.169.562 20.617.412.330 AT END OF THE PERIOD
0
The original consolidated financial statements included herein
are in Indonesian language
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to consolidated financial statements form an integral part
of these consolidated financial statements taken as a whole.
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
Pada Tanggal 31 Maret 2020 (Tidak Diaudit)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
For The Three-Month Period Ended
March 31, 2020 (Unaudited)
(Expressed in Rupiah, unless otherwise stated)
Included
Acquisition of
Retail Business)
7
The original consolidated financial statements included herein
are in Indonesian language
1. 1.
a. a.
b. b.
KONSOLIDASIAN STATEMENTS
INFORMASI UMUM GENERAL INFORMATION
EstablishmentPendirian
In accordance with Article 3 of the Company’s Articles
of Association, the main business of the Company is
engaged in textile industry and textile trading.
Entitas induk langsung atas Entitas Induk adalah PT
Trisula International Tbk, yang didirikan dan berdomisili
di Indonesia, sedangkan entitas induk utama atas
Entitas Induk adalah PT Karya Dwimanunggal Sejahtera,
yang didirikan dan berdomisili di Indonesia.
The Company’s direct parent company is PT Trisula
International Tbk, which is incorporated and domiciled in
Indonesia, while its ultimate parent company is PT
Karya Dwimanunggal Sejahtera, which is also
incorporated and domiciled in Indonesia.
Penawaran Umum Saham Entitas Induk Public Offering of the Company’s Shares
Pada tanggal 25 September 2017, Entitas Induk
memperoleh Pernyataan Efektif dari Otoritas Jasa
Keuangan (OJK) berdasarkan surat No. S-
417/D.04/2017 untuk melakukan penawaran umum
perdana atas 300.000.000 sahamnya dengan nilai
nominal Rp100 per saham kepada masyarakat melalui
Bursa Efek Indonesia dengan harga penawaran perdana
sebesar Rp150 per saham. Pada tanggal 29 September
2017, seluruh saham ini telah dicatatkan di Bursa Efek
Indonesia.
Sesuai dengan Pasal 3 Anggaran Dasar Entitas Induk,
ruang lingkup kegiatan usaha utama Entitas Induk yaitu
bergerak dalam bidang industri tekstil dan perdagangan
tekstil.
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT Trisula Textile Industries Tbk (“Entitas Induk”)
didirikan berdasarkan Akta Notaris No. 39 tanggal 11
Januari 1971 dari Notaris Kurniati, S.H. Akta pendirian
Entitas Induk tersebut telah memperoleh pengesahan
oleh Keputusan Menteri Kehakiman Republik Indonesia
(sekarang Menteri Hukum dan Hak Asasi
ManusiaRepublik Indonesia) sesuai Surat keputusan No.
Y.A.5/65/17 tanggal 26 Februari 1974 dan telah
diumumkan dalam Berita Negara Republik Indonesia No.
427/1974, Tambahan No. 68 tanggal 23 Agustus 1974.
PT Trisula Textile Industries Tbk (the “Company”) was
established based on Notarial Deed No. 39 dated
January 11, 1971 of Notary Kurniati, S.H. The Deed of
Establishment was approved by the Ministry of Justice
of the Republic of Indonesia (recently known as Ministry
of Law and Human Rights of the Republic of Indonesia)
through Decree No. Y.A.5/65/17 dated February 26,
1974 and was published in the State Gazette of the
Republic of Indonesia No. 427/1974, Supplement No.
68 dated August 23, 1974.
Anggaran Dasar Entitas Induk telah mengalami
beberapa kali perubahan. Terakhir berdasarkan Akta No.
15 tanggal 29 April 2019 dibuat dihadapan Notaris Elly
Halida, S.H., dimana akta perubahan tersebut telah
mendapat pengesahan dari Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia No. AHU-
0027994.AH.01.02.TAHUN 2019 tanggal 22 Mei 2019.
Sampai tanggal penyelesaian laporan keuangan
konsolidasian, Berita Negara Republik Indonesia masih
dalam penyelesaian.
The Company’s Articles of Association was amended
several times. The latest amendement was based on
Notarial Deed No. 15 dated April 29, 2019 of Notary Elly
Halida, S.H. This amendement was approved by the
Ministry of Law and Human Rights of the Republic of
Indonesia through Decree No. AHU-
0027994.AH.01.02.TAHUN 2019 dated May 22, 2019.
Until the completion date of the consolidated financial
statements, the publication in the State Gazette of the
Republic of Indonesia is still in process.
Entitas Induk berkedudukan dan berkantor pusat di Jl.
Mahar Martanegara No. 170, Cimahi. Entitas Induk
beroperasi secara komersial pada tahun 1973.
The Company domicile and head office located at Jl.
Mahar Martanegara No. 170, Cimahi. The Company
commenced its commercial operations in 1973.
On September 25, 2017, the Company obtained an
Effective Statement Letter No. S-417/D.04/2017 from
Financial Services Authority of Indonesia (OJK) for its
initial public offering of 300,000,000 shares at par value
of Rp100 per share on the Indonesia Stock Exchange at
an initial offering price of Rp150 per share. On
September 29, 2017, all of these shares were listed on
the Indonesia Stock Exchange.
8
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
b. b.
c. c.
Dewan Komisaris dan Direksi Board of Commissioners and Directors
Dewan Komisaris Board of Commissioners
Komisaris Utama : : President comissioner
Komisaris Independen : : Independent Comissioner
Dewan Direksi Board of Directors
Direktur Utama : : President Director
Direktur Independen : : Independent Director
Direktur : : Director
Komite Audit Audit Committee
Ketua : : Chairman
Anggota : : Member
Anggota : : Member
Penawaran Umum Saham Entitas Induk (lanjutan) Public Offering of the Company’s Shares
(continued)
Pada tanggal 31 Maret 2020 dan 31 Desember 2019,
saham Entitas Induk sebanyak 1.450.000.000 saham
telah dicatatkan pada Bursa Efek Indonesia.
As of March 31, 2020 and December 31, 2019, the
Company’s outstanding shares totaling to
1,450,000,000 shares have been listed in the Indonesia
Stock Exchange.
Based on Notarial Deed No. 163 dated October 30,
2017 of Notary Hasbullah Abdul Rasyid, S.H., M.Kn., in
accordance with the Shareholders Register dated
October 17, 2017, the shares issued by the Company to
the public in the Initial Public Offering were 300,000,000
shares, representing 20.69% of the total outstanding
shares. The Notarial Deed was reported to the Ministry
of Law and Human Rights of the Republic Indonesia
and accepted through Decision Letter No. AHU-
0139344.AH.01.11.TH.2017 dated November 3, 2017.
Karsongno Wongso Djaja
Handi Suwarto
V. Roy Sunarja
Based on Annual General Meeting of Shareholders
related to Notarial Deed No. 13 dated April 29, 2019 of
Notary Elly Halida, S.H,. the composition of the Board of
Commissioners and Directors of the Company as of
March 31, 2020 and December 31, 2019 are as follows:
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Salaries and allowances provided to the Board of
Commissioners and Directors in the Company and
Subsidiaries for the three-month periods ended March
31, 2020 and 2019, were totaling to Rp2,409,000,000
and Rp2,465,760,417
Berdasarkan Surat Keputusan No. 002/IPO-
SK/MNQ/2017 tanggal 12 Januari 2017, komposisi
Komite Audit Entitas Induk pada tanggal 31 Maret 2020
dan 31 Desember 2019 adalah sebagai berikut:
Based on Decision Letter No. 002/IPO-SK/MNQ/2017
dated January 12, 2017, the composition of the
Company’s Audit Committee as of March 31, 2020 and
December 31, 2019 were as follows:
V. Roy Sunarja
Yohannes Linero
Ong Po Han
Berdasarkan Rapat Umum Pemegang Saham Tahunan,
sesuai dengan Akta No. 13 tanggal 29 April 2019 dari
Notaris Elly Halida, S.H,. susunan Dewan Komisaris dan
Direksi Entitas Induk pada tanggal 31 Maret 2020 dan 31
Desember 2019 adalah sebagai berikut:
Dewan Komisaris dan Direksi, Komite Audit, Komite
Remunerasi dan Nominasi, Sekretaris Perusahaan
dan Karyawan
Board of Commissioners and Directors, Audit
Committee, Remuneration and Nomination
Committee, Corporate Secretary and Employees
Gaji dan tunjangan yang diberikan kepada Dewan
Komisaris dan Direksi di Induk Perusahaan dan Anak
Perusahaan untuk periode tiga bulan yang berakhir pada
tanggal 31 Maret 2020 dan 2019, masing-masing
berjumlah keseluruhan sebesar Rp2.409.000.000 dan
Rp2.465.760.417
Berdasarkan Akta No. 163 tanggal 30 Oktober 2017 dari
Notaris Hasbullah Abdul Rasyid, S.H., M.Kn., sesuai
dengan Daftar Pemegang Saham tanggal 17 Oktober
2017, jumlah saham yang dikeluarkan oleh Perusahaan
kepada masyarakat dalam penawaran saham perdana
adalah sebanyak 300.000.000 saham yang merupakan
20,69% dari jumlah saham disetor. Akta ini telah
diterima pemberitahuannya oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan Surat
Keputusannya No. AHU-0139344.AH.01.11.TH.2017
tanggal 3 November 2017.
R.Nurwulan Kusumawati
Lim Kwang Tak
9
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
c. c.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Ketua : : Chairman
Anggota : : Member
Anggota : : Member
Sekretaris Perusahaan Corporate Secretary
Karyawan Employees
d. d.
Kepemilikan langsung/ Direct Ownership
Entitas Anak/ Subsidiaries
PT Mido Indonesia (MI)
PT Savana Lestari (SL)
PT Tricitra Busana Mas (TBM)
PT Prima Moda Kreasindo (PMK)
PT Permata Busana Mas (PBM)
PT Sinar Abadi Citranusa (SAC)
PT Cakra Kencana (CK)
Kepemilikan tidak langsung/ Indirect Ownership
Melalui PT Savana Lestari/ Through PT Savana Lestari
PT Bina Citra Sentosa (BCG)
Melalui PT Cakra Kencana Through PT Cakra Kencana
PT Bintang Cipta Sejahtera (BCS)
Pada tanggal 31 Maret 2020 dan 31 Desember 2019,
Entitas Induk dan Entitas Anak mempekerjakan 819
karyawan (tidak diaudit).
As of March 31, 2020 and December 31, 2019, the
Company and its Subsidiaries have a total of 819
permanent employees (unaudited).
17.362.628.300
2.851.382.028 Surabaya Distributor
16.461.190.121
29.309.574.845
Distributor
2012 4.992.185.158 5.587.688.648
19.567.233.405
Distributor 40 40
1997
Jakarta Distributor 70 70
Jakarta Distributor
Jakarta
2004
18.173.280.535
42
65 65 2011 34.946.217.967 36.868.407.951
Yaya Sunjaya
INFORMASI UMUM (lanjutan)
Bandung Distributor
230.056.332.140
21.230.698.888
2005 35.042.085.901
Jakarta
60 60
Jakarta
Distributor
16.501.783.968
2012
Kepemilikan Pada Entitas Anak
40 40
26.170.294.791
The consolidated financial statements include the
financial statements of the Company and its
Subsidiaries. The Company obtains direct and indirect
control over the Subsidiaries’ voting rights, which
consist of:
Berdasarkan Surat Keputusan No. 009/SK.DIR-VI/2017
tanggal 6 Juni 2017, komposisi Komite Remunerasi dan
Nominasi pada tanggal 31 Maret 2020 dan 31 Desember
2019 adalah sebagai berikut:
Based on Decision Letter No. No. 009/SK.DIR-VI/2017
dated June 6, 2017, the composition of the
Remuneration and Nomination Committee as of March
31, 2020 and December 31, 2019 were as follows:
Berdasarkan Surat Keputusan Direksi No. 007/SK.DIR-
VI/2017 tanggal 6 Juni 2017 Dewan Direksi Entitas
Induk, menunjuk R. Nurwulan Kusumawati sebagai
Sekretaris Perusahaan.
V. Roy Sunarja
Lim Kwang Tak
8080
Dewan Komisaris dan Direksi, Komite Audit, Komite
Remunerasi dan Nominasi, Sekretaris Perusahaan
dan Karyawan (lanjutan)
Board of Commissioners and Directors, Audit
Committee, Remuneration and Nomination
Committee, Corporate Secretary and Employees
(continued)
2011
1989
Jakarta Distributor 99 99 2000 239.128.227.959
Entitas Anak/
Subsidiaries
Domisili/
Domicile
Kegiatan
usaha/
Scope of
business
Persentase
Kepemilikan/
Percentage of
ownership
Based on Decision Letter No. 007/SK.DIR-VI/2017
dated June 6, 2017 of the Board of Directors of the
Company, the Company appointed R. Nurwulan
Kusumawati as its Corporate Secretary.
GENERAL INFORMATION (continued)
Ownership in Subsidiaries
27.038.022.466
Semarang Distributor 52 52
Laporan keuangan konsolidasian mencakup akun-akun
Entitas Induk dan Entitas Anaknya. Entitas Induk
memiliki pengendalian secara langsung dan tidak
langsung atas hak suara Entitas Anak yang terdiri atas:
Mulai
beroperasi
komersial/
Commence-
ment of
commercial
operations
Total Aset Sebelum Eliminasi/
Total Assets Before Eliminations
2019 2018 2020 2019
% % Rp Rp
1.539.348.079 42
10
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
d. d.
1. 1.
2. 2.
SL SL
MI semula bernama PT Texsindo Karya Asia, didirikan
pada tanggal 27 Februari 1997 berdasarkan akta
pendirian No. 59 oleh Akta Notaris Silvia Veronica, S.H.
Akta tersebut telah mendapat pengesahan dari Menteri
Kehakiman Republik Indonesia (sekarang Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia)
melalui Surat Keputusan No. C2-6193HT.01.01.TH.1997
tanggal 4 Juli 1997 dan telah diumumkan dalam
Lembaran Berita Negara Republik Indonesia No. 103,
Tambahan No. 6075 tanggal 26 Desember 1997.
MI was established under the name of PT Texsindo
Karya Asia, based on Notarial Deed No. 59 dated
February 27, 1997 of Silvia Veronica, S.H. The deed of
establishment was approved by the Ministry of Justice
of the Republic of Indonesia (recently known as Ministry
of Law and Human Rights of the Republic of Indonesia)
through Decree No. C2-6193HT.01.01.TH.1997 dated
July 4, 1997 and was published in State Gazette of the
Republic of Indonesia No. 103 dated December 26,
1997, Supplement No. 6075.
MI MI
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
INFORMASI UMUM (lanjutan)
Increase issued and paid in capital from
Rp16,100,000,000 of 16,100 shares become
Rp45,000,000,000 of 45,000 shares.
Entitas Induk memiliki secara langsung 65% saham SL,
yang bergerak dalam bidang distribusi dan industri
tekstil. SL berdomisili di Jakarta Utara dan telah
beroperasi komersial pada tahun 2011.
The Company has direct ownership of 65% in SL, which
is engaged in distribution and textile industry. SL is
domiciled in North Jakarta and started its commercial
operations in 2011.
GENERAL INFORMATION (continued)
Investasi Entitas Induk ke MI meningkat dari semula
sebesar Rp15.939.000.000 atas 15.939 saham menjadi
sebesar Rp44.550.000.000 atas 44.550 lembar saham,
dan tidak merubah persentase kepemilikan Entitas Induk
terhadap MI sebesar 99% kepemilikan.
The investment of the Company to MI increased from
Rp15,939,000,000 of 15,939 shares become
Rp44,550,000,000 of 44,550 shares, and does not
change the percentage ownership of the Company to MI
which represent 99% of ownership.
Keputusan ini telah diterima dan dicatat oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia No.
AHU-0052534.AH.01.02.Tahun 2019 tanggal 16 Agustus
2019.
Entitas Induk memiliki secara langsung 99% saham MI,
yang bergerak dalam bidang distribusi dan perdagangan
umum. MI berdomisili di Jakarta dan telah beroperasi
komersial pada tahun 2000.
The Company has direct ownership of 99% in MI, which
is engaged in distribution and general trading. MI is
domiciled in Jakarta and started its commercial
operations in 2000.
Increase authorized capital from Rp40,000,000,000
of 40,000 shares become Rp45,000,000,000 of
45,000 shares, each with a nominal value of
Rp1,000,000.
Berdasarkan akta No. 82 tanggal 29 Juli 2019 dari Wiwik
Condro, S.H., notaris di Jakarta Barat, para pemegang
saham MI, menyetujui untuk:
Based on deed No. 82 dated July 29, 2019, from Wiwik
Condro, S.H., a notary in West Jakarta, MI
shareholders, agreed to:
This decision has been accepted and recorded by the
Ministry of Law and Human Rights of the Republic of
Indonesia No. AHU-0052534.AH.01.02.Tahun 2019
dated August 16, 2019.
Meningkatkan modal dasar dari semula sebesar
Rp40.000.000.000 atas 40.000 lembar saham
menjadi sebesar Rp45.000.000.000 atas 45.000
lembar saham dengan nilai nominal sebesar
Rp1.000.000 per lembar saham.
Meningkatkan modal ditempatkan dan disetor
semula sebesar Rp16.100.000.000 atas 16.100
lembar saham menjadi sebesar Rp45.000.000.000
atas 45.000 lembar saham.
11
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
d. d.
SL (lanjutan) SL (continued)
TBM TBM
PMK PMK
Berdasarkan Akta Notaris Marianne Vincentia Hamdani,
S.H., No. 50 pada tanggal 27 Agustus 2019, Pemegang
Saham SL, menyetujui untuk meningkatkan modal
ditempatkan dan disetor semula sebesar
Rp7.500.000.000 atas 7.500 lembar saham menjadi
sebesar Rp8.400.000.000 atas 8.400 lembar saham
dengan nilai nominal sebesar Rp1.000.000 per lembar
saham.
Based on Notarial Deed No. 50 dated August 27, 2019
of Marianne Vincentia Hamdani, S.H., SL’s
Shareholders, agreed to increase authorized capital
from Rp7,500,000,000 of 7,500 shares become
Rp8,400,000,000 of 8,400 shares, each with a nominal
value of Rp1,000,000.
Entitas Induk memiliki secara langsung 40% saham
TBM, yang bergerak dalam bidang distribusi dan industri
tekstil. TBM berdomisili di Jakarta Utara dan telah
beroperasi komersial pada tahun 1989.
The Company has direct ownership of 40% in TBM,
which is engaged in distribution and textile industry.
TBM is domiciled in North Jakarta and started its
commercial operations in 1989.
The Company has direct ownership of 40% in PMK,
which is engaged in distribution and textile industry.
PMK is domiciled in Bandung and started its
commercial operations in 2005.
TBM was established based on Notarial Deed No. 150
dated March 14, 1989 of Tegoeh Hartanto, S.H. The
deed was approved by the Ministry of Justice of the
Republic of Indonesia (recently known as Ministry of
Law and Human Rights of the Republic of Indonesia)
through Decree No. C2-4581.HT.01.01.TH.1990 dated
August 6, 1990 and was published in State Gazette of
the Republic of Indonesia No. 82 dated October 12,
1990, Supplement No. 4089.
Although the ownership of the Company is less than
half of the voting rights, the Company has control by
having the power to direct and control TBM’s activities.
TBM didirikan berdasarkan Akta Notaris Tegoeh
Hartanto, S.H., No. 150 pada tanggal 14 Maret 1989.
Akta tersebut telah mendapatkan pengesahan dari
Menteri Kehakiman Republik Indonesia (sekarang
Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia) melalui Surat Keputusan No. C2-
4581.HT.01.01.TH.1990 tanggal 6 Agustus 1990 dan
telah diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 82, Tambahan No. 4089 tanggal
12 Oktober 1990.
Entitas Induk memiliki secara langsung 40% saham
PMK, yang bergerak dalam bidang distribusi dan industri
tekstil. PMK berdomisili di Bandung dan telah beroperasi
komersial pada tahun 2005.
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Walaupun Entitas Induk memiliki kepemilikan kurang
dari setengah hak suara, akan tetapi Entitas Induk
memiliki pengendalian dengan memiliki kekuasaan
untuk mengarahkan dan mengendalikan aktivitas TBM.
Investasi Entitas Induk ke SL meningkat dari semula
sebesar Rp4.875.000.000 atas 4.875 saham menjadi
sebesar Rp5.460.000.000 atas 5.460 lembar saham,
dan tidak merubah persentase kepemilikan Entitas Induk
terhadap SL sebesar 65% kepemilikan.
The investment of the Company to SL increased from
Rp4,875,000,000 of 4,875 shares become
Rp5,460,000,000 of 5,460 shares, and does not change
the percentage ownership of the Company to SL which
represent 65% of ownership.
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
SL didirikan berdasarkan Akta Notaris Henny Hendrawati
Putra Djaja, S.H., No. 30 pada tanggal 11 Agustus 2011.
Akta tersebut telah mendapatkan pengesahan Menteri
Kehakiman Republik Indonesia (sekarang Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia)
melalui Surat Keputusan No. AHU-
46053.AH.01.01.TH.2011 tanggal 21 September 2011
dan telah diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 91, Tambahan No. 67025
tanggal 13 November 2012.
SL was established based on Notarial Deed No. 30
dated August 11, 2011 of Henny Hendrawati Putra
Djaja, S.H. The deed was approved by the Ministry of
Justice of the Republic of Indonesia (recently known as
Ministry of Law and Human Rights of the Republic of
Indonesia) through Decree No. AHU-
46053.AH.01.01.TH.2011 dated September 21, 2011
and was published in State Gazette of the Republic of
Indonesia No. 91 dated November 13, 2012,
Supplement No. 67025.
12
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
d. d.
PMK (lanjutan) PMK (continued)
PBM PBM
SAC SAC
The Company has direct ownership of 80% in SAC,
which is engaged in distribution and textile industry.
SAC is domiciled in North Jakarta and started its
commercial operations in 1997.
PBM didirikan berdasarkan Akta Notaris Henny
Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 31
Mei 2004. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik Indonesia
(sekarang Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia) melalui Surat Keputusan No. C-
17264.HT.01.01.TH.2004 tanggal 12 Juli 2004 dan telah
diumumkan dalam Lembaran Berita Negara Republik
Indonesia No.78, Tambahan No. 9682 tanggal 29
September 2004.
PBM was established based on Notarial Deed No. 30
dated May 31, 2004 of Henny Hendrawati Putra Djaja,
S.H. The deed was approved by the Ministry of Justice
of the Republic of Indonesia (recently known as Ministry
of Law and Human Rights of the Republic of Indonesia)
through Decree No. C-17264.HT.01.01.TH.2004 dated
July 12, 2004 and was published in State Gazette of
the Republic of Indonesia No. 78 dated September 29,
2004, Supplement No. 9682.
Berdasarkan Pernyataan Keputusan Para Pemegang
Saham Perusahaan tercantum dalam Akta No. 02
tanggal 4 Desember 2017 dari Nanny Wiana Setiawan,
S.H., Notaris di Jakarta, pemegang saham Perusahaan
menyetujui, pengurangan modal ditempatkan dan disetor
Perusahaan dari sejumlah 10.800 saham dengan nilai
nominal Rp10.800.000.000 menjadi sejumlah 5.500
saham dengan nilai nominal Rp5.500.000.000. Akta
tersebut telah disetujui oleh Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dalam Surat No. AHU-
0027171.AH.01.02 Tahun 2017 tanggal 6 Februari 2018.
Based on the Declaration of the Decision of the
Company's Shareholders, with Notarial Deed No. 02
dated December 4, 2017 of Nanny Wiana Setiawan,
S.H, Notary in Jakarta, the Company's shareholders
approved the reduction of the Company's issued
andfully paid capital from 10,800 shares with nominal
value of Rp10,800,000,000 to 5,500 shares with
nominal value of Rp5,500,000,000. The deed was
approved by the Ministry of Law and Human Rights of
the Republic of Indonesia through Decision Letter
No.AHU-0027171.AH.01.02 of 2017 dated February 6,
2018.
The Company has direct ownership of 60% in PBM,
which is engaged in distribution and textile industry.
PBM is domiciled in North Jakarta and started its
commercial operations in 2004.
Although the ownership of the Company is less than
half of the voting rights, the Company has control by
having the power to direct and control PMK’s activities.
PMK didirikan berdasarkan Akta Notaris Henny
Hendrawati Putra Djaja, S.H., No. 30 pada tanggal 31
Mei 2005. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik Indonesia
(sekarang Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia) melalui Surat Keputusan No. C-
14505.HT.01.01.TH.2005 tanggal 27 Mei 2005 dan telah
diumumkan dalam Lembaran Berita Negara Republik
Indonesia No. 79, Tambahan No. 9682 tanggal 4
Oktober 2005.
PMK was established based on Notarial Deed No. 30
dated May 31, 2005 of Henny Hendrawati Putra Djaja,
S.H. The deed was approved by the Ministry of Justice
of the Republic of Indonesia (recently known as Ministry
of Law and Human Rights of the Republic of Indonesia)
through Decree No. C-14505.HT.01.01.TH.2005 dated
May 27, 2005 and was published in State Gazette of
the Republic of Indonesia No. 79 dated October 4,
2005, Supplement No. 9682.
Entitas Induk memiliki secara langsung 60% saham
PBM, yang bergerak dalam bidang distribusi dan industri
tekstil. PBM berdomisili di Jakarta Utara dan telah
beroperasi komersial pada tahun 2004.
Walaupun Entitas Induk memiliki kepemilikan kurang
dari setengah hak suara, akan tetapi Entitas Induk
memiliki pengendalian dengan memiliki kekuasaan
untuk mengarahkan dan mengendalikan aktivitas PMK.
Entitas Induk memiliki secara langsung 80% saham
SAC, yang bergerak dalam bidang distribusi dan industri
tekstil. SAC berdomisili di Jakarta Utara dan telah
beroperasi komersial pada tahun 1997.
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
13
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
d. d.
SAC (lanjutan) SAC (continued)
CK CK
BCG BCG
BCS BCS
SAC was established based on Notarial Deed No.1
dated May 1, 1997 of Silvia Veronica, S.H. The deed
was approved by the Ministry of Justice of the Republic
of Indonesia (recently known as Ministry of Law and
Human Rights of the Republic of Indonesia) through
Decree No. C2-8835.HT.01.01.TH.1997 dated August
29, 1997 and was published in State Gazette of the
Republic of Indonesia No. 34 dated April 27, 1998,
Supplement No. 2300.
Entitas Induk memiliki secara langsung 70% saham CK,
yang bergerak dalam bidang distribusi dan industri
tekstil. CK berdomisili di Jakarta Utara dan telah
beroperasi komersial pada tahun 2011.
SAC didirikan berdasarkan Akta Notaris Silvia Veronica,
S.H., No. 1 pada tanggal 1 Mei 1997. Akta tersebut telah
mendapatkan pengesahan dari Menteri Kehakiman
Republik Indonesia (sekarang Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia) melalui Surat
Keputusan No. C2-8835.HT.01.01.TH.1997 tanggal 29
Agustus 1997 dan telah diumumkan dalam Lembaran
Berita Negara Republik Indonesia No. 34, Tambahan
No. 2300 tanggal 27 April 1998.
The Company has indirect ownership through CK of
60% in BCS, which is engaged in distribution and textile
industry. BCS is domiciled in Surabaya and started its
commercial operations in 2012.
The Company has direct ownership of 70% in CK,
which is engaged in distribution and textile industry. CK
is domiciled in North Jakarta and started its commercial
operations in 2011.
CK didirikan berdasarkan Akta Notaris Henny
Hendrawati Putra Djaja, S.H., No.29 pada tanggal 11
Agustus 2011. Akta tersebut telah mendapatkan
pengesahan dari Menteri Kehakiman Republik Indonesia
(sekarang Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia) melalui Surat Keputusan No. AHU-
45074.AH.01.01.TH.2011 tanggal 19 September 2011
dan telah diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 91, Tambahan No. 66676
tanggal 13 November 2012.
Entitas Induk memiliki secara tidak langsung melalui SL
sebanyak 80% saham BCG, yang bergerak dalam
bidang distribusi dan industri tekstil. BCG berdomisili di
Semarang dan telah beroperasi komersial pada tahun
2012.
BCG didirikan berdasarkan Akta Notaris Cyntia
Magdalena, S.H., No. 14 pada tanggal 18 Juli 2012. Akta
tersebut telah mendapatkan pengesahan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
melalui Surat Keputusan No. AHU-
54217.AH.01.01.TH.2012 tanggal 22 Oktober 2012 dan
telah diumumkan dalam Lembaran Berita Negara
Republik Indonesia No. 44, Tambahan No. 61016
tanggal 31 Mei 2013.
The Company has indirect ownership through SL of
80% in BCG, which is engaged in distribution and textile
industry. BCG is domiciled in Semarang and started its
commercial operations in 2012.
CK was established based on Notarial Deed No. 29
dated August 11, 2011 of Henny Hendrawati Putra
Djaja, S.H. The deed was approved by the Ministry of
Justice of the Republic of Indonesia (recently known as
Ministry of Law and Human Rights of the Republic of
Indonesia) through Decree No. AHU-
45074.AH.01.01.TH.2011 dated September 19, 2011
and was published in State Gazette of the Republic of
Indonesia No. 91 dated November 13, 2012,
Supplement No. 66676.
BCG was established Based on Notarial Deed No.14
dated July 18, 2012 of Cyntia Magdalena, S.H. The
deed was approved by the Ministry of Law and Human
Rights of the Republic of Indonesia through Decree No.
AHU-54217.AH.01.01.TH.2012 dated October 22, 2012
and was published in State Gazette of the Republic of
Indonesia No. 44 dated May 31, 2013, Supplement No.
61016.
Entitas Induk memiliki secara tidak langsung melalui CK
sebanyak 60% saham BCS, yang bergerak dalam
bidang distribusi dan industri tekstil. BCS berdomisili di
Surabaya dan telah beroperasi komersial pada tahun
2012.
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Kepemilikan Pada Entitas Anak (lanjutan) Ownership in Subsidiaries (continued)
14
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1. 1.
d. d.
BCS (lanjutan) BCS (continued)
e. e.
2. 2.
a. a.
BCS didirikan berdasarkan Akta Notaris Nuniek Suharini,
S.H., No. 1 pada tanggal 7 Maret 2012. Akta tersebut
telah mendapatkan pengesahan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia melalui
Surat Keputusan No. 16114.AH.01.01.TH.2012 tanggal
28 Maret 2012 dan telah diumumkan dalam Lembaran
Berita Negara Republik Indonesia No. 35, Tambahan
No. 23117 tanggal 30 April 2013.
BCS was established based on Notarial Deed No.1
dated March 7, 2012 of Nuniek Suharini, S.H. The deed
was approved by the Ministry of Law and Human Rights
of the Republic of Indonesia through Decree No.
16114.AH.01.01.TH.2012 dated March 28, 2012 and
was published in State Gazette of the Republic of
Indonesia No. 35 dated April 30, 2013, Supplement No.
23117.
Penerbitan Laporan Keuangan Konsolidasian Issuance of Consolidated Financial Statements
Laporan keuangan konsolidasian Grup tanggal 31 Maret
2020 diselesaikan dan diotorisasi untuk terbit oleh
Direksi Entitas Induk pada tanggal 26 Juli 2019. Direksi
Entitas Induk yang menandatangani Surat Pernyataan
Direksi bertanggung jawab atas penyusunan dan
penyajian wajar laporan keuangan konsolidasian
tersebut.
The Group’s consolidated financial statements as of
March 31, 2020 are completed and authorized for
issuance by the Company’s of Directors on July 26,
2019. The Company’s Directors who signed the
Directors’ Statement Letter are responsible for the fair
preparation and presentation of such consolidated
financial statements.
Laporan keuangan konsolidasian disusun berdasarkan
PSAK No. 1, “Penyajian Laporan Keuangan”.
Ownership in Subsidiaries (continued)
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Laporan keuangan konsolidasian PT Trisula Textile
Industries Tbk dan dan Entitas Anaknya telah disusun
dan disajikan sesuai dengan standar akuntansi
keuangan di Indonesia yaitu Standar Akuntansi
Keuangan (SAK), yang mencakup Pernyataan Standar
Akuntansi Keuangan (PSAK) dan Interpretasi Standar
Akuntansi Keuangan (ISAK) yang dikeluarkan oleh
Dewan Standar Akuntansi Keuangan Ikatan Akuntan
Indonesia (DSAK) serta peraturan regulator pasar modal
untuk entitas yang berada dibawah pengawasannya.
The consolidated financial statements of PT Trisula
Textile Industries Tbk and its Subsidiaries have been
prepared and presented in accordance with financial
accounting standards in Indonesia which is Standar
Akuntansi Keuangan (SAK), which comprise the
statements of financial accounting standards (PSAK)
and interpretations of financial accounting standards
(ISAK) issued by the Financial Accounting Standards
Board of the Indonesian Institute of Accountants
(DSAK) and the regulations of capital market regulators
for entities under its supervision.
Dasar Penyusunan Laporan Keuangan
Konsolidasian
Basis of Preparation of Consolidated Financial
Statements
INFORMASI UMUM (lanjutan) GENERAL INFORMATION (continued)
Kepemilikan Pada Entitas Anak (lanjutan)
The consolidated financial statements have been
prepared in accordance with PSAK No. 1, “Presentation
of Financial Statements”.
Kebijakan akuntansi yang diterapkan dalam penyusunan
laporan keuangan konsolidasian adalah selaras dengan
kebijakan akuntansi yang diterapkan dalam penyusunan
laporan keuangan konsolidasian untuk tahun yang
berakhir pada tanggal 31 Desember 2019 kecuali bagi
penerapan beberapa PSAK yang telah direvisi. Seperti
diungkapkan dalam catatan-catatan terkait atas laporan
keuangan konsolidasian, beberapa standar akuntansi
yang telah direvisi dan diterbitkan, diterapkan efektif
tanggal 1 Januari 2019.
The accounting policies adopted in the preparation of
the consolidated financial statements are consistent
with those made in the preparation of the consolidated
financial statements as of December 31, 2019 and for
the year then ended, except for the adoption of several
amended SAKs. As disclosed further in the relevant
succeeding notes of the consolidated financial
statements, several amended and published accounting
standards were adopted effective January 1, 2019.
15
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. 2.
a. a.
b. b.
i) i)
ii) ii)
iii) iii)
i) i)
ii) ii)
Penyusunan laporan keuangan konsolidasian sesuai
dengan Standar Akuntansi Keuangan di Indonesia
mengharuskan penggunaan estimasi dan asumsi. Hal
tersebut juga mengharuskan manajemen untuk
membuat pertimbangan dalam proses penerapan
kebijakan akuntansi Grup. Area yang kompleks atau
memerlukan tingkat pertimbangan yang lebih tinggi atau
area dimana asumsi dan estimasi dapat berdampak
signifikan terhadap laporan keuangan konsolidasian
diungkapkan di Catatan 3.
The preparation of consolidated financial statements in
conformity with Indonesian Financial Accounting
Standards requires the use of certain critical accounting
estimates. It also requires management to exercise its
judgment in the process of applying the Group’s
accounting policies. The areas involving a higher
degree of judgment or complexity, or areas where
assumptions and estimates are significant to the
consolidated financial statements, are disclosed in Note
3.
Laporan arus kas konsolidasian disusun menggunakan
metode langsung, menyajikan penerimaan dan
pengeluaran kas yang diklasifikasikan dalam penyajian
aktivitas operasi, investasi dan pendanaan.
The consolidated statement of cash flows have been
prepared using the direct method, by classifying cash
receipts and payments into operating, investing and
financing activities.
Mata uang pelaporan yang digunakan dalam
penyusunan laporan keuangan konsolidasian adalah
Rupiah, yang merupakan mata uang fungsional Grup.
The presentation currency used in the preparation of the
consolidated financial statements is the Indonesian
Rupiah, which is the Group’s functional currency.
An asset is current when it is:
Seluruh aset lain diklasifikasikan sebagai tidak lancar. All other assets are classified as non-current assets.
akan dilunasi dalam siklus operasi normal;
Grup menyajikan aset dan liabilitas dalam laporan posisi
keuangan konsolidasian berdasarkan klasifikasi lancar/
tak lancar.
The Group presents assets and liabilities in the
consolidated statement of financial position based on
current/ non-current classification.
akan direalisasi, dijual atau dikonsumsi dalam siklus
operasi normal;
expected to be realized or intended to be sold or
consumed in the normal operating cycle;
Suatu aset disajikan lancar bila:
A liability is current when it is:
expected to be settled in the normal operating cycle;
held primarily for the purpose of trading;
Laporan keuangan konsolidasian, kecuali untuk laporan
arus kas konsolidasian, disusun berdasarkan dasar
akrual dengan menggunakan konsep harga perolehan,
kecuali beberapa akun tertentu disusun berdasarkan
pengukuran lain sebagaimana diuraikan dalam kebijakan
akuntansi masing-masing akun tersebut.
The consolidated financial statements, except for the
consolidated statement of cash flows, have been
prepared on the accrual basis using the historical cost
basis of accounting, except for certain accounts which
are measured on the bases described in the related
accounting policies for those accounts.
Grup menerapkan PSAK No. 2, “Laporan Arus Kas”. The Group applied PSAK No. 2, “Statement of Cash
Flows”.
Klasifikasi Lancar dan Tidak Lancar Current and Non-current Classification
untuk diperdagangkan; held primarily for the purpose of trading;
akan direalisasi dalam 12 bulan setelah tanggal
pelaporan, atau kas atau setara kas kecuali yang
dibatasi penggunaannya atau akan digunakan untuk
melunasi suatu liabilitas dalam paling lambat 12
bulan setelah tanggal pelaporan.
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
(lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
Dasar Penyusunan Laporan Keuangan
Konsolidasian (lanjutan)
Basis of Preparation of Consolidated Financial
Statements (continued)
untuk diperdagangkan;
expected to be realized within 12 months after the
reporting period, or cash or cash equivalent unless
restricted from being exchanged or used to settle a
liability for at least 12 months after the reporting
period.
Suatu liabilitas disajikan lancar/ jangka pendek bila:
16
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. 2.
b. b.
iii) iii)
iv) iv
c. c.
a. a.
b. b.
c. c.
The consolidated financial statements include the
financial statements of the Company and entities in
which the Company has the ability to directly or
indirectly exercise control.
Exposure, or rights, to variable returns from its
involvement with the investee, and
Aset/ liabilitas pajak tangguhan diklasifikasikan sebagai
aset/ liabilitas tidak lancar.
Deferred tax assets/ liabilities are classified as non-
current assets/ liabilities.
Laporan keuangan konsolidasian meliputi laporan
keuangan Entitas Induk dan entitas-entitas yang
dikendalikan secara langsung ataupun tidak langsung
oleh Entitas Induk.
Kekuasaan atas investee (misal, hak yang ada
memberikan kemampuan kini untuk mengarahkan
aktivitas relevan investee).
Eksposur atau hak atas imbal hasil variabel dari
keterlibatannya dengan investee.
Power over the investee (i.e., existing rights that
give it the current ability to direct the relevant
activities of the investee).
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
(lanjutan)
Prinsip-prinsip Konsolidasian
Kemampuan untuk menggunakan kekuasaannya
Atas investee untuk mempengaruhi jumlah imbal
hasil investor.
The ability to use its power over the investee to
Affect its returns.
due to be settled within 12 months after the
reporting period; or
there is no unconditional right to defer the settlement
of the liability for at least 12 months after the
reporting period.
akan dilunasi dalam 12 bulan setelah tanggal
pelaporan; atau
tidak ada hak tanpa syarat untuk menangguhkan
pelunasannya dalam paling tidak 12 bulan setelah
tanggal pelaporan.
Seluruh liabilitas lain diklasifikasikan sebagai tidak
lancarjangka panjang.
All other liabilities are classified as non-current.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
Klasifikasi Lancar dan Tidak Lancar (lanjutan) Current and Non-current Classification (continued)
Suatu liabilitas disajikan lancar/ jangka pendek bila
(lanjutan):
A liability is current when it is (continued):
Principles of Consolidation
Entitas-entitas anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Entitas Induk memperoleh
pengendalian, sampai dengan tanggal Entitas Induk
kehilangan pengendalian. Pengendalian dianggap ada
ketika Entitas Induk memiliki secara langsung atau tidak
langsung melalui entitas-entitas anak, lebih dari
setengah kekuasaan suara entitas.
Subsidiaries are fully consolidated from the date of
acquisition, being the date on which the Company
obtains control, and continue to be consolidated until
the date when such control ceases. Control is
presumed to exist if the Company owns, directly or
indirectly through subsidiaries, more than half of the
voting power of an entity.
Secara spesifik, Entitas Induk mengendalikan investee
jika dan hanya jika Entitas Induk memiliki seluruh hal
berikut ini:
Specifically, the Company controls an investee if and
only if the Company has:
Laporan keuangan Entitas Anak disusun dengan periode
pelaporan yang sama dengan Entitas Induk. Kebijakan
akuntansi yang digunakan dalam penyajian laporan
keuangan konsolidasian telah diterapkan secara
konsisten oleh Grup, kecuali dinyatakan lain.
The financial statements of the Subsidiaries are
prepared for the same reporting period as the Company.
The accounting policies adopted in preparing the
consolidated financial statements have been
consistently applied by the Group, unless otherwise
stated.
17
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2. 2.
c. c.
a. a.
b. b.
c. c.
Rights arising from other contractual arrangements.
Transaksi antar perusahaan, saldo dan keuntungan
serta kerugian yang belum direalisasi dari transaksi
antar Grup dieliminasi. Semua aset dan liabilitas,
ekuitas, penghasilan, beban dan arus kas berkaitan
dengan transaksi antar anggota Grup juga akan
dieliminasi secara penuh dalam proses konsolidasi. Bila
diperlukan, penyesuaian dilakukan pada laporan
keuangan entitas anak agar kebijakan akuntansinya
sesuai dengan kebijakan akuntansi Grup.
Related parties transactions, balances, and unrealized
gains and losses on transactions between Group
companies are eliminated. All intra-group assets and
liabilities, equity, income, expenses and cash flows
relating to transactions between members of the Group
are also eliminated in full on consolidation When
necessary, adjustments are made to the financial
statements of subsidiaries to bring their accounting
policies in line with the Group’s accounting policies.
Entitas Induk menilai kembali apakah investor
mengendalikan investee jika fakta dan keadaan
mengindikasikan adanya perubahan terhadap satu atau
lebih dari tiga elemen pengendalian. Konsolidasi atas
entitas anak dimulai ketika Entitas Induk memiliki
pengendalian atas entitas anak dan berhenti ketika
Entitas Induk kehilangan pengendalian atas entitas
anak. Aset, liabilitas, penghasilan dan beban atas entitas
anak yang diakuisisi atau dilepas selama periode
termasuk dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian dari tanggal Entitas
Induk memperoleh pengendalian sampai dengan tanggal
Entitas Induk menghentikan pengendalian atas entitas
anak.
The Company re-assesses whether or not it controls an
investee if facts and circumstances indicate that there
are changes to one or more of the three elements of
control. Consolidation of a subsidiary begins when the
Company obtains control over the subsidiary and
ceases when the Company losses control of the
subsidiary. Assets, liabilities, income and expenses of a
subsidiary acquired or disposed of during the period are
included in the consolidated statement of profit or loss
and other comprehensive income from the date the
Company gains control until the date the Company
ceases to control the subsidiary.
Laba atau rugi dan setiap komponen atas penghasilan
komprehensif lain diatribusikan pada pemegang saham
Perusahaan dan pada kepentingan Nonpengendali
(“KNP”), walaupun hasil di KNP mempunyai saldo defisit.
Profit or loss and each component of other
comprehensive income are attributed to the equity
holders of the Company and to the Non-controlling
Interests (“NCI”), even if this results in the NCI having a
deficit balance.
Prinsip-prinsip Konsolidasian (lanjutan) Principles of Consolidation (continued)
IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
(lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
Transactions with NCI that do not result in loss of
control are accounted for as equity transactions. The
difference between the fair value of any consideration
paid and the relevant share acquired of the carrying
value of net assets of the subsidiaries is recorded in
equity. Gains or losses on disposals of NCI are also
recorded in equity.
The Company’s voting rights and potential voting
Transaksi dengan KNP yang tidak mengakibatkan
hilangnya pengendalian merupakan transaksi ekuitas.
Selisih antara nilai wajar imbalan yang dibayar dan
bagian yang diakuisisi atas nilai tercatat aset neto
entitas anak dicatat pada ekuitas. Keuntungan atau
kerugian pelepasan KNP juga dicatat pada ekuitas.
Hak suara dan hak suara potensial Entitas Induk.
The contractual arrangement with the other vote
Ketika Entitas Induk memiliki kurang dari hak suara
mayoritas, Entitas Induk dapat mempertimbangkan
semua fakta dan keadaan yang relevan dalam menilai
apakah memiliki kekuasaan atas investee tersebut:
When the Company has less than a majority of the
voting or similar right of an investee, the Company
considers all relevant facts and circumstances in
assessing whether it has power over an investee,
incuding:
Pengaturan kontraktual dengan pemilik hak suara
Hak yang timbul dari pengaturan kontraktual lain.
18
The original consolidated financial statements included herein
are in Indonesian language
KONSOLIDASIAN STATEMENTS
PT TRISULA TEXTILE INDUSTRIES Tbk
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
As of March 31, 2020
And For The Three-month Period Then Ended
(Expressed in Rupiah, unless otherwise stated)
PT TRISULA TEXTILE INDUSTRIES Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2020, dan Untuk Periode
Tiga-Bulan Yang Berakhir Pada Tanggal Tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
c. c.
a. a.
b. b.
c. c.
d. d.
e. e.
f. f.
g. g.
d. d.
e. e.
a. a.
i)
ii)
iii)
Kas dan Setara Kas
A person or a close member of the person’s family is
related to the Group if that person:
ii)
iii)
A related party is a person or entity that is related to the
Group:
mereklasifikasi ke laba rugi proporsi keuntungan dan
kerugian yang telah diakui sebelumnya dalam
penghasilan komprehensif lain atau saldo laba,
begitu pula menjadi persyaratan jika Entitas Induk
akan melepas secara langsung aset atau liabilitas
yang terkait.
reclassifies the Company’s share of components
previously recognized in other comprehensive
income to profit or loss or retained earnings, as
appropriate, as would be required if the Company
had directly disposed of the related assets or
liabilities.
Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
has control or joint control over the Group;
memiliki pengaruh signifikan atas Grup; atau
i)
KNP mencerminkan bagian atas laba atau rugi dan aset
bersih dari entitas anak yang tidak dapat diatribusikan,
secara langsung maupun tidak langsung, pada Entitas
Induk, yang masing-masing disajikan dalam laporan laba
rugi dan penghasilan komprehensif lain konsolidasian
dan dalam ekuitas pada laporan posisi keuangan
konsolidasian, terpisah dari bagian yang dapat
diatribusikan kepada pemilik Entitas Induk.
Cash and Cash Equivalent
Cash and cash equivalents consist of cash on hand,
cash in banks and time deposits with maturity period of
three months or less from the time of placement, and
are not used as collateral or restricted.
derecognizes the carrying amount of any NCI;
menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila ada;
menghentikan pengakuan aset (termasuk setiap
goodwill) dan liabilitas entitas anak;
derecognizes the assets (including goodwill) and
liabilities of the subsidiaries;
menghentikan pengakuan jumlah tercatat setiap
KNP;
memiliki pengendalian atau pengendalian
bersama atas Grup
derecognizes the cumulative translation differences,
recorded in equity, if any;
recognizes the fair value of the consideration
received;
recognizes the fair value of any investment retained;
Perubahan kepemilikan di entitas anak, tanpa
kehilangan pengendalian, dihitung sebagai transaksi
ekuitas. Jika Entitas Induk kehilangan pengendalian atas
entitas anak, maka Entitas Induk:
A change in the ownership interest of subsidiaries,
without a loss of control, is accounted for as an equity
transaction. If the Company losses control over the
subsidiaries, it:
has significant influence over the Group; or
personil manajemen kunci Grup atau Entitas
Induk.
is a member of the key management personnel
of the Group or of a parent of the Company.
mengakui nilai wajar pembayaran yang diterima;
NCI represents the portion of the profit or loss and net
assets of the subsidiaries not attributable directly or
indirectly by the Company, which are presented in the
consolidated statement of profit or loss and other
comprehensive income and under the equity section of
the consolidated statement of financial position,
respectively, separately from the corresponding portion
attributable to the owners of the Company.
recognizes any surplus or deficit in profit or loss; and mengakui setiap perbedaan yang dihasilkan sebagai
keuntungan atau kerugian sebagai laba rugi; dan
IKHTISAR KEBIJAKAN AK
Recommended