Far Fsa 2024291112354

Client: PT Santosa Agrindo and its Subsidiary
Engagement: AUD - PT Santosa Agrindo and its Subsidiary

Year End: 31/12/2023
Index: 4.02
Document: Final Analytical Review
FSA CODE FSA TITLE FINAL
A2 Property, Plant and Equipment 184,635,792,061.00
A8 Right of use assets -
C Inventories 70,163,307,229.00
C1 Inventories - Biological Asset 267,308,284,045.00
D Accounts Receivable 46,004,193,367.00
E Other Receivables-Prepayments 2,116,849,452.00
F Cash and Banks 2,773,452,819.00
L2 Prepaid Tax 8,866,226.00
E3 Other Asset 3,365,316,820.00
L3 Claim for tax refund 9,280,324,428.00
Total Assets 585,656,386,447.00
F1 Borrowings - 66,038,592,798.00
G Accounts Payable - 20,342,810,124.00
H Other Payables-Accruals - 10,080,431,039.00
H8 Lease liabilities -
J Related Party Balances - 115,692,617,612.00
L Taxation - 792,363,266.00
M1 Pensions and post employment benefits - 27,267,697,528.00
Total Liabilities - 240,214,512,367.00
P Share Capital - 603,543,650,298.00

P1 Retained Earnings, Reserves and Dividends 209,698,424,191.00
Total Equity - 393,845,226,107.00
Q Revenue - 537,492,234,289.00
Total Revenues - 537,492,234,289.00
R Cost of Sales 498,623,127,927.00
S Payroll 38,064,549,210.00
T Expenses 9,155,460,755.00
T4 Other Expenditure or Losses 15,610,625,695.00
T5 Depreciation and Depletion and Amortisation 9,984,776,661.00
T1 Selling and Marketing Expense 14,457,046,068.00
Total Expenses 585,895,586,316.00
(NET INCOME) / LOSS 48,403,352,027.00

PRIOR YEAR (31/12/2022) AMOUNT CHANGE (PY1) % CHANGE (PY1)
198,077,371,218.00 - 13,441,579,157.00 - 6.79
413,674,111.00 - 413,674,111.00 - 100.00
72,032,565,654.00 - 1,869,258,425.00 - 2.60
355,056,212,464.00 - 87,747,928,419.00 - 24.71
43,808,511,707.00 2,195,681,660.00 5.01
4,593,201,105.00 - 2,476,351,653.00 - 53.91
3,531,961,276.00 - 758,508,457.00 - 21.48
- 8,866,226.00 -
540,152,012.00 2,825,164,808.00 523.03
14,063,433,782.00 - 4,783,109,354.00 - 34.01
692,117,083,329.00 - 106,460,696,882.00 - 15.38
- 138,376,054,878.00 - 72,337,462,080.00 - 52.28
- 16,869,698,682.00 3,473,111,442.00 20.59
- 12,854,900,294.00 - 2,774,469,255.00 - 21.58
- 138,460,254.00 - 138,460,254.00 - 100.00

- 107,605,216,450.00 8,087,401,162.00 7.52
- 687,472,462.00 104,890,804.00 15.26
- 21,740,054,202.00 5,527,643,326.00 25.43
- 298,271,857,222.00 - 58,057,344,855.00 - 19.46
- 603,543,650,298.00 - -
165,371,568,736.00 - 44,326,855,455.00 - 26.80
- 438,172,081,562.00 - 44,326,855,455.00 - 10.12
- 453,952,892,787.00 83,539,341,502.00 18.40

- 453,952,892,787.00 83,539,341,502.00 18.40
404,663,603,634.00 93,959,524,293.00 23.22
39,982,475,221.00 - 1,917,926,011.00 - 4.80
8,861,748,292.00 293,712,463.00 3.31
21,856,078,622.00 - 6,245,452,927.00 - 28.58
12,118,849,637.00 - 2,134,072,976.00 - 17.61
10,796,992,836.00 3,660,053,232.00 33.90
498,279,748,242.00 87,615,838,074.00 17.58
44,326,855,455.00 - 4,076,496,572.00 - 9.20

COMMENTS
Probolinngo unit is permanently closed for

operation so many fixed assets sold
Contract ROU already ended and not
extended because will move office to Daan
Mogot area
Untuk tahun ini ada cadangan dari
persediaan untuk scrap dan menurunnya
persediaan habis pakai
Untuk sapi BX krena harga jualnya turun
sehingga stocknya dihabisin terlebih
dahulu dan tidak ada order untuk
pembelian cattle bx dan untuk kedepannya
mau fokus ke cattle wagyu
Dikarenakn penjualan cukup naik jadi

menaikkan nilai piutangnya juga
adanya penurunan uang muka pembelian
bahan baku
Setiap ada penerimaan dari pelanggan
langsung digunakan untuk pembayaran
bank
sudah dibebankan sebagai client
adjustment
ada perpanjangan hak guna bangunan
lampung
ada penerimaan dari hasil pemeriksaan
pajak dan ada yang di bebankan karena
dalam pemeriksaan dinyatakan kalah
ada pelunasan utang bank mandiri dan

pembayaran utang ke maybank
ada pembelian cattle di akhir tahun tapi
belum ke settle dengan letter of credit
(L/C)
adanya realisasi cadangan bonus dan tidak
ada nya pencadangan bonus untuk tahun
ini
Sudah ada pelunasan untuk ROU asset
office dan tidak ada extention
adanya pinjaman ke pada japfa comfeed
kenaikan dari utang pajak pph 21 dna
pajak keluaran
penambahan biaya yang harus dicadangkan
dengan penghasilan komprehensif lain dari
perhityungan aktuaria per Desember 2023
selisih adalah rugi tahun lalu
Kenaikan penjualan dari unit serang
karena COGS besar di tahun ini,

disebabkan besarnya cattle cost,karena
sapi sapi lama dari tahun tahun yang lalu,
baru terjual di tahun ini
Turun dikarenakan unit probolinggo yang
tutup
Kenaikan biaya dikarenakan biaya sewa
kantor
dibandingkan tahun lalu fair value tahun
ini menjadi pendapatan perusahaan
karena penutupan unit probolinggo
sehingga banyak aset yang dijual
Kenaikan biaya distribution/transportation

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Client: PT Santosa Agrindo and its Subsidiary

Engagement: AUD - PT Santosa Agrindo and its Subsidiary

FSA CODE FSA TITLE FINAL

A2 Property, Plant and Equipment 184,635,792,061.00

A8 Right of use assets -

C1 Inventories - Biological Asset 267,308,284,045.00

D Accounts Receivable 46,004,193,367.00

E Other Receivables-Prepayments 2,116,849,452.00

F Cash and Banks 2,773,452,819.00

L2 Prepaid Tax 8,866,226.00

E3 Other Asset 3,365,316,820.00

L3 Claim for tax refund 9,280,324,428.00

Total Assets 585,656,386,447.00

G Accounts Payable - 20,342,810,124.00

H Other Payables-Accruals - 10,080,431,039.00

M1 Pensions and post employment benefits - 27,267,697,528.00

Total Liabilities - 240,214,512,367.00

P Share Capital - 603,543,650,298.00

R Cost of Sales 498,623,127,927.00

T4 Other Expenditure or Losses 15,610,625,695.00

T5 Depreciation and Depletion and Amortisation 9,984,776,661.00

T1 Selling and Marketing Expense 14,457,046,068.00

Total Expenses 585,895,586,316.00

(NET INCOME) / LOSS 48,403,352,027.00

198,077,371,218.00 - 13,441,579,157.00 - 6.79

413,674,111.00 - 413,674,111.00 - 100.00

72,032,565,654.00 - 1,869,258,425.00 - 2.60

355,056,212,464.00 - 87,747,928,419.00 - 24.71

43,808,511,707.00 2,195,681,660.00 5.01

4,593,201,105.00 - 2,476,351,653.00 - 53.91

3,531,961,276.00 - 758,508,457.00 - 21.48

540,152,012.00 2,825,164,808.00 523.03

14,063,433,782.00 - 4,783,109,354.00 - 34.01

692,117,083,329.00 - 106,460,696,882.00 - 15.38

- 138,376,054,878.00 - 72,337,462,080.00 - 52.28

- 16,869,698,682.00 3,473,111,442.00 20.59

- 12,854,900,294.00 - 2,774,469,255.00 - 21.58

- 138,460,254.00 - 138,460,254.00 - 100.00

- 21,740,054,202.00 5,527,643,326.00 25.43

- 298,271,857,222.00 - 58,057,344,855.00 - 19.46

- 453,952,892,787.00 83,539,341,502.00 18.40

404,663,603,634.00 93,959,524,293.00 23.22

39,982,475,221.00 - 1,917,926,011.00 - 4.80

8,861,748,292.00 293,712,463.00 3.31

21,856,078,622.00 - 6,245,452,927.00 - 28.58

12,118,849,637.00 - 2,134,072,976.00 - 17.61

10,796,992,836.00 3,660,053,232.00 33.90

498,279,748,242.00 87,615,838,074.00 17.58

44,326,855,455.00 - 4,076,496,572.00 - 9.20

Probolinngo unit is permanently closed for

Dikarenakn penjualan cukup naik jadi

ada pelunasan utang bank mandiri dan

selisih adalah rugi tahun lalu

Kenaikan penjualan dari unit serang

karena COGS besar di tahun ini,

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