Annual Report 2021

Laporan Tahunan 2021 PT Waskita Beton Precast Tbk 798 Transformasi Menuju Perusahaan Precast Kelas Dunia PT WASKITA BETON PRECAST Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2021,2020 DAN 1 JANUARI 2020/31 DESEMBER 2019 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (DALAM RUPIAH PENUH) (Lanjutan) PT WASKITA BETON PRECAST Tbk NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2021, 2020 AND JANUARY 1, 2020/DECEMBER 31, 2019 AND FOR THE YEARS THEN ENDED (IN FULL OF RUPIAH) (Continued) 131 Penyesuian Sebagaimana Penyajian Kembali dilaporkan dan Reklasifikasi Sebagaimana sebelumnya Adjustment disajikan As previously restatement and kembali/ reported reclassification As restated Rp Rp Rp Pendapatan Usaha 2.211.413.142.070 -- 2.211.413.142.070 Revenues Beban Pokok Pendapatan (5.558.256.051.920) 3.293.748.874.331 (2.264.507.177.589) Cost of Revenues Rugi Bruto (3.346.842.909.850) 3.293.748.874.331 (53.094.035.519) Gross Loss Beban Penjualan (5.183.950.946) (344.016.236.083) (349.200.187.029) Selling Expenses Beban Umum dan Administrasi (414.796.056.199) (804.571.868.389) (1.219.367.924.588) General and Administrative Expenses Beban non-contributing plants -- (1.433.066.037.254) (1.433.066.037.254) Non-contributing plants expenses Beban Pajak Penghasilan Final (19.429.250.144) -- (19.429.250.144) Final Income Tax Expense Keuntungan (Kerugian) Selisih Kurs - Bersih (281.423.727) -- (281.423.727) Income (Loss) on Foreign Exchange - Net Pendapatan Bunga 3.645.844.618 -- 3.645.844.618 Interest Income Pendapatan (Beban) Lainnya (778.430.483.248) 488.674.742.148 (289.755.741.100) Others Income (Expense) Rugi Sebelum Beban Keuangan Loss Before Financial Charges dan Pajak (4.561.318.229.496) 1.200.769.474.753 (3.360.548.754.743) and Tax Beban Keuangan (529.804.644.125) (231.538.310.685) (761.342.954.810) Financial Charges Rugi Sebelum Pajak (5.091.122.873.621) 969.231.164.068 (4.121.891.709.553) Loss Before Tax Manfaat (Biaya) Pajak Tangguhan 331.163.946.078 (496.583.612.620) (165.419.666.542) Deferred Tax Benefits (Expense) Rugi Bersih Tahun Berjalan (4.759.958.927.543) 472.647.551.448 (4.287.311.376.095) Loss for the Years Pendapatan (Rugi) Komprehensif Lain Other Comprehensive Income Pos-pos yang Tidak Akan Items that Will Not Be Reclassified Direklasifikasi ke Laba Rugi Subsequently to Profit or Loss Pengukuran Kembali Kewajiban Remeasurement of Imbalan Kerja - Bersih 10.751.569.146 -- 10.751.569.146 Employee Benefits - Net Surplus Revaluasi Revaluation Surplus of Property Aset Tetap (68.445.793.356) -- (68.445.793.356) Plant and Equipment (57.694.224.210) -- (57.694.224.210) Jumlah Rugi Komprehensif Total Comprehensive Loss for Tahun Berjalan (4.817.653.151.753) 472.647.551.448 (4.345.005.600.305) the Years Laba (Rugi) Per Saham Dasar (19.416,00) (174,88) (42,35) Basic Earning (Loss) Per Share 2020 47. KEJADIAN SETELAH TANGGAL PELAPORAN 47. SUBSEQUENT EVENTS Penetapan Sementara Penundaan Kewajiban Pembayaran Utang (PKPU) Temporary Decision Suspension of Debt Payment Oblifations (PKPU) Berdasarkan Penetapan Sementara PKPU tanggal 27 Januari 2022, pengadilan memutuskan Perusahaan berstatus Penundaan Kewajiban Pembayaran Utang (PKPU) Sementara selama jangka waktu 45 (empat puluh lima) hari sejak tanggal putusan dan telah diangkat beberapa orang oleh pengadilan sebagai pengurus Perusahaan. Meskipun Perusahaan telah berstatus PKPU, Perusahaan tetap dapat beroperasional dibawah pengawasan pengurus yang ditunjuk pengadilan tersebut. Perusahaan akan melakukan upaya homologasi, sehingga dapat memberi ruang kepada Perusahaan dan para vendor untuk melakukan negosiasi kepada kreditur untuk memastikan kelangsungan usaha Perusahaan. Manajemen Perusahaan yakin bahwa proses PKPU akan berhasil sampai dengan tahap homologasi. Laporan keuangan konsolidasian tidak termasuk penyesuaian yang mungkin timbul dari hasil akhir proses PKPU tersebut. Based on Temporary Decision PKPU dated January 27, 2022, the court granted the Company a Temporary Suspension of Debt Payment Obligations (PKPU) for 45 (forty-five) days effective from the decision date and has appointed several individuals as its administrators. Not with standing the PKPU, the Company will still be able to continue its operation under the supervision of the appointed administrators. the Company will continue its effort to reach an agreement to provide room for negotiation for both the Company and the vendors to ensure that the Company will be able to continue as a going concern. The management of the Company believes that it will be able to reach an agreement with the vendors successfully. The interim consolidated financial statements do not include any adjustments that may arise from the final outcome of the PKPU process.