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Prepared By:Reviewed By:
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 Barita
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Matters* :Working Statements of Financial PostionDate:Date:
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Client* :Semesta Kopi15 May 2022
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Period* :31 March 2021
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Control 0 - - - 0 -
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 0 0 - - -
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ACCOUNT TITLE
DescriptionWP ReffBalance Per BookReffCAJEAdjusted PAJEReffBalance Per Audit Balance PerRoundedVerticalRoundedVeritcalMovementHorizontalMapping
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31-Mar-2131-Mar-2131-Mar-2131-Dec-202 0 2 1% 2 0 2 0 % Amount%Report
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ASSETS
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CURRENT ASSETS
 305,802,028 88.6% 294,309,396 94.0%
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CASH AND CASH EQUIVALENT
 61,570,479 - 61,570,479 17,150,999 78,721,478 134,397,396 78,721,478 22.8% 134,397,396 42.9% (55,675,918)-41%
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Cash 61,570,479 - 61,570,479 17,150,999 78,721,478 134,397,396 78,721,478 22.8% 134,397,396 42.9% (55,675,918)-41%
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TRADE RECEIVABLE
 137,489,000 - 137,489,000 (18,164,450) 119,324,550 18,089,000 119,324,550 34.6% 18,089,000 5.8% 101,235,550 560%
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A/R Trade 137,489,000 - 137,489,000 - 17,310,000 120,179,000 18,089,000 120,179,000 34.8% 18,089,000 5.8% 102,090,000 564%
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Allowance for Bad Debt AR - - - - 854,450 (854,450) - (854,450)-0.2% - (854,450)100%
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INVENTORY 88,516,000 88,516,000 (10,360,000) 78,156,000 101,123,000 78,156,000 22.6% 101,123,000 32.3% (22,967,000)-23%
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Inventory 88,516,000 88,516,000 - 10,360,000 78,156,000 101,123,000 78,156,000 22.6% 101,123,000 32.3% (22,967,000)-23%
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PREPAID EXPENSE
 29,600,000 - 29,600,000 29,600,000 40,700,000 29,600,000 8.6% 40,700,000 13.0% (11,100,000)-27%
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Prepaid Rent 29,600,000 - 29,600,000 29,600,000 40,700,000 29,600,000 8.6% 40,700,000 13.0% (11,100,000)-27%
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NON CURRENT ASSETS
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FIXED ASSETS 39,381,414 - 39,381,414 - 39,381,414 18,857,251 39,381,414 11.4% 18,857,251 6.0% 20,524,163 109%
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Computer 17,170,005 - 17,170,005 17,170,005 16,636,507 17,170,005 5.0% 16,636,507 5.3% 533,498 3%
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Accumulated Depreciation - Comp (13,346) - (13,346) (13,346) (216,502) (13,346)0.0% (216,502)-0.1% 203,156 -94%
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Furniture 2,437,247 - 2,437,247 2,437,247 2,450,000 2,437,247 0.7% 2,450,000 0.8% (12,753)-1%
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Accumulated Depreciation - Furniture (60,411) - (60,411) (60,411) (12,753) (60,411)0.0% (12,753)0.0% (47,658)374%
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Vehicle 20,438,000 - 20,438,000 20,438,000 - 20,438,000 5.9% - 0.0% 20,438,000 100%
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Accumulated Depreciation-Vehicle (590,081) - (590,081) (590,081) - (590,081)-0.2% - 0.0% (590,081)100%
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TOTAL ASSETS 356,556,893 - 356,556,893 (11,373,451) 345,183,442 313,166,647 345,183,442 100% 313,166,647 100% 32,016,795 10%
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LIABILITIES
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CURRENT LIABILITIES
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ACCOUNT PAYABLE
 46,158,000 - 46,158,000 46,158,000 45,000,000 46,158,000 13.4% 45,000,000 14.4% 1,158,000 3%
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A/P Trade Related Party 46,158,000 - 46,158,000 46,158,000 45,000,000 46,158,000 13.4% 45,000,000 14.4% 1,158,000 3%
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OTHER PAYABLE
 65,879,000 - 65,879,000 65,879,000 50,299,000 65,879,000 19.1% 50,299,000 16.1% 15,580,000 31%
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A/P Others 65,879,000 - 65,879,000 65,879,000 50,299,000 65,879,000 19.1% 50,299,000 16.1% 15,580,000 31%
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LOAN PAYABLE 22,500,000 - 22,500,000 22,500,000 30,000,000 22,500,000 6.5% 30,000,000 9.6% (7,500,000)-25%
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Short-term Bank Loan 22,500,000 - 22,500,000 22,500,000 30,000,000 22,500,000 6.5% 30,000,000 9.6% (7,500,000)-25%
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TOTAL LIABILITIES
 134,537,000 - 134,537,000 - 134,537,000 125,299,000 134,537,000 39.0% 125,299,000 40.0% 9,238,000 7%
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EQUITY
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PAID IN CAPITAL
 212,019,893 - 212,019,893 - 200,646,442 187,867,647 200,646,442 58.1% 187,867,647 60.0% 12,778,795 7%
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Beginning Capital 187,867,648 - 187,867,648 187,867,648 187,867,648 54.4% - 0.0% 187,867,648 100%
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Capital, Nisa - - - 40,500,000 - 0.0% 40,500,000 12.9% (40,500,000)-100%
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Capital, Luthfiyah - - - 81,500,000 - 0.0% 81,500,000 26.0% (81,500,000)-100%
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Capital, Gaby - - - 41,400,000 - 0.0% 41,400,000 13.2% (41,400,000)-100%
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Net Income 24,152,245 - 24,152,245 12,778,794 24,467,647 12,778,794 3.7% 24,467,647 7.8% (11,688,853)-48%
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RETAINED EARNINGS
 - - - - - - 0.0% - 0.0% - -48%
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 Retained Earnings - - - - - - 0.0% - 0.0% - 0%
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 Current Earnings - - - - - - 0.0% - 0.0% - 0%
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Additional Investment
 10,000,000 - 10,000,000 10,000,000 - 10,000,000 2.9% - 0.0% 10,000,000 0%
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 Capital,Luthfiyah 10,000,000 - 10,000,000 10,000,000 - 10,000,000 2.9% - 0.0% 10,000,000 100%
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TOTAL EQUITY 222,019,893 222,019,893 210,646,442 187,867,647 210,646,442 61.0% 187,867,647 60.0% 22,778,795 12%
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TOTAL LIABILITIES AND EQUITY
 356,556,893 356,556,893 345,183,442 313,166,647 345,183,442 100% 313,166,647 100% 32,016,795 10%
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 (0) - - 0 (0)
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ACCOUNT TITLE
DescriptionWP ReffBalance Per BookReffCAJEAdjusted PAJEReffBalance Per Audit Balance PerRoundedVerticalRoundedVeritcalMovementHorizontalMapping
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31-Mar-2131-Mar-2131-Mar-2131-Dec-202 0 2 1% 2 0 2 0 % Amount%Report
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REVENUE 175,271,000 - 175,271,000 (159,001) 175,111,999 183,028,000 175,111,999 100.0% 183,028,000 100.0% (7,916,001)-4%
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SALES 172,983,000 - 172,983,000 - 159,001 172,823,999 183,028,000 172,823,999 98.7% 183,028,000 100.0% (10,204,001)-6%
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Service Revenue 2,288,000 - 2,288,000 - 2,288,000 - 2,288,000 1.3% - 0.0% 2,288,000 100%
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Unrealized Gain (Loss) - - - - - - - 0.0% - 0.0% - 0%
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TOTAL REVENUE
 175,271,000 - 175,271,000 (159,001) 175,111,999 183,028,000 175,111,999 100% 183,028,000 (7,916,001)-4%
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COST OF GOOD SOLDS
 (124,554,750) - (124,554,750) (10,360,000) (134,914,750) (137,464,000) (134,914,750)77.0% (137,464,000)75.1% 2,549,250 -2%
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COGS (124,554,750) (124,554,750)- 10,360,000 (134,914,750) (137,464,000) (134,914,750)77.0% (137,464,000)75.1% 2,549,250 -2%
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TOTAL COST OF GOOD SOLDS
 (124,554,750) - (124,554,750) (10,360,000) (134,914,750) (137,464,000) (134,914,750)77.0% (137,464,000)75.1% 2,549,250 -2%
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TOTAL GROSS PROFIT (LOSS)
 50,716,250 - 50,716,250 (10,519,001) 40,197,249 45,564,000 40,197,249 23.0% 45,564,000 24.9% (5,366,751)-12%
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GA & OPERATING EXPENSE
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GENERAL ADMINISTRATIVE EXPENSE
 705,838 - 705,838 - 705,838 10,649,043 705,838 0.4% 10,649,043 5.8% (9,943,205)-93%
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Administrative Expense 42,000 - 42,000 42,000 49,787 42,000 0.0% 49,787 0.0% (7,787)-16%
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Depreciation Expense 663,838 - 663,838 663,838 229,256 663,838 0.4% 229,256 0.1% 434,582 190%
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Maintenance, repairs & Decoration - - - - 10,370,000 - 0.0% 10,370,000 5.7% (10,370,000)-100%
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TOTAL GENERAL ADMINISTRATIVE EXPENSE
 705,838 705,838 705,838 10,649,043 705,838 0.4% 10,649,043 (9,943,205)-93%
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OPERATION EXPENSE
 25,065,000 - 25,065,000 854,450 25,919,450 10,450,000 25,919,450 14.8% 10,450,000 5.7% 15,469,450 148%
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Marketing Expense 1,965,000 - 1,965,000 1,965,000 2,000,000 1,965,000 1.1% 2,000,000 1.1% (35,000)-2%
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Salaries Expense 12,000,000 - 12,000,000 12,000,000 4,000,000 12,000,000 6.9% 4,000,000 2.2% 8,000,000 200%
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Rent Expense 11,100,000 - 11,100,000 11,100,000 3,700,000 11,100,000 6.3% 3,700,000 2.0% 7,400,000 200%