PT SEPATU BATA Tbk. DAN ENTITAS ANAKNYA PT SEPATU BATA Tbk.

AND ITS SUBSIDIARY

LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2023 (tidak diaudit) As of March 31, 2023 (unaudited)
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

31 Maret 2023/ Catatan/ 31 Desember 2022/

March 31, 2023 Notes December 31, 2022

ASET ASSETS

Aset lancar Current assets

Kas dan setara kas 2.499.060 2e,2r,4,25,29 2.479.231 Cash and cash equivalents
Piutang usaha 2f Trade receivables
Pihak ketiga - neto 15.888.768 2r,5,29 15.848.394 Third parties - net
Pihak-pihak berelasi 1.225.958 2h,2r,18,25,29 3.680.339 Related parties
Piutang pegawai 966.626 2r,29 766.267 Due from employees
Piutang lain-lain - 2r,6,29 - Other receivables
Persediaan - neto 366.641.536 2g,7 289.450.848 Inventories - net
Pajak pertambahan nilai dibayar
di muka 20.549.288 2i,15a 28.671.078 Prepaid value added tax
Biaya dibayar di muka 9.689.113 8 5.475.174 Prepayments
Uang jaminan sewa 14.477.644 14.477.644 Refundable deposits
Taksiran tagihan pajak 6.497.547 2n,15b 6.497.547 Estimated claim for tax refund
Aset lancar lainnya 3.201.439 2r,25,29 2.508.485 Other current assets

Total aset lancar 441.636.979 369.855.007 Total current assets

Aset tidak lancar Non-current assets

Aset tetap - neto 166.229.937 2j,9 171.047.293 Fixed assets - net

Aset hak guna 111.857.430 2p,10 122.248.128 Right-of-use assets
Aset tak berwujud 21.399.541 2k,9 22.835.925 Intangible assets
Aset pajak tangguhan - neto 7.398.484 2n,15g 2.700.591 Deferred tax assets
Aset lain-lain Other assets
Biaya dibayar di muka - 8 728.712 Prepayments
Uang jaminan sewa 5.632.259 5.112.757 Refundable deposits
Taksiran tagihan pajak Estimated claim for tax
- tidak lancar 35.122.919 2n,15b 29.545.545 refund - non-current

Total aset tidak lancar 347.640.570 354.218.951 Total non-current assets

TOTAL ASET 789.277.549 724.073.958 TOTAL ASSETS

1
 PT SEPATU BATA Tbk. DAN ENTITAS ANAKNYA PT SEPATU BATA Tbk. AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2023 As of March 31, 2023
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

31 Maret 2023/ Catatan/ 31 Desember 2022/

March 31, 2023 Notes December 31, 2022

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

Liabilitas jangka pendek Current liabilities

Pinjaman jangka pendek 84.350.713 2r,11,29 62.300.000 Short-term loans

Utang usaha Trade payables
Pihak ketiga 137.562.747 2r,12,25,29 99.114.237 Third parties
Pihak-pihak berelasi 148.531.617 2h,2r,18,25,29 112.387.673 Related parties
Liabilitas sewa 13.757.871 2p,10 26.634.173 Lease liabilities
Utang pajak 10.681.577 2n,15c 4.905.797 Taxes payable
Beban akrual 14.759.667 2r,13,27,29 12.743.057 Accrued liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 4.486.792 2r,29 2.762.679 benefits liabilities
Guarantee deposits from
Uang jaminan dari penyalur 37.373.183 2r,29 37.987.948 distributors

Total liabilitas jangka pendek 451.504.167 358.835.564 Total current liabilities

Liabilitas jangka panjang Non-current liabilities

Liabilitas imbalan kerja jangka Long-term employee

panjang 18.479.037 2o,14 17.696.639 benefits liabilities
Liabilitas sewa setelah dikurangi
bagian yang jatuh tempo Lease liabilities, net of current
dalam satu tahun 26.348.169 2p,10 27.774.127 maturities
Liabilitas pajak tangguhan - neto - 2n,15g - Deferred tax liabilities

Total liabilitas jangka panjang 44.827.206 45.470.766 Total non-current liabilities

TOTAL LIABILITAS 496.331.373 404.306.330 TOTAL LIABILITIES

EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to the Owners
kepada Pemilik Entitas Induk of the Parent
Modal saham - modal dasar Share capital - authorized
2.000.000.000 saham dengan 2,000,000,000 shares of par value
nilai nominal Rp10 (Rupiah penuh) Rp10 (full Rupiah amount)
per saham; ditempatkan dan disetor each; issued and fully paid
penuh 1.300.000.000 saham 13.000.000 19 13.000.000 1,300,000,000 shares
Saldo laba Retained earnings
Telah ditentukan penggunaannya 276.000 17 276.000 Appropriated
Belum ditentukan penggunaannya 274.137.352 301.282.715 Unappropriated
Penghasilan komprehensif lain Other comprehensive income
Keuntungan aktuarial Actuarial gain
atas imbalan pasca kerja 5.587.729 14 5.416.060 of post-employment benefits
293.001.081 319.974.775
Kepentingan Nonpengendali (54.905) (207.147) Non-controlling Interests

TOTAL EKUITAS 292.946.176 319.767.628 TOTAL EQUITY

TOTAL LIABILITAS DAN EKUITAS 789.277.549 724.073.958 TOTAL LIABILITIES AND EQUITY

2
 PT SEPATU BATA Tbk. DAN ENTITAS ANAKNYA PT SEPATU BATA Tbk. AND ITS SUBSIDIARY
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan yang Berakhir pada For three-Month Period Ended
Tanggal 31 Maret 2023 (Tidak diaudit) March 31, 2023 (Unaudited)
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

2023 2022
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
(tidak diaudit/ Catatan/ (tidak diaudit/
unaudited) Notes unaudited)

Penjualan neto 136.086.850 2m,20 116.346.617 Net sales

Beban pokok penjualan (80.588.147) 2m,21 (61.861.496) Cost of sales
Laba bruto 55.498.703 54.485.121 Gross profit

Penjualan dan pemasaran (57.823.285) 22 (48.852.743) Selling and marketing

Umum dan administrasi (24.717.188) 22 (20.214.005) General and administration
Perubahan pembayaran sewa yang Changes in lease payments that
timbul dari konsesi sewa terkait arise from rent concessions
Covid-19 - 10 1.084.676 related with Covid-19
Kerugian pelepasan Loss on disposal of
aset tetap – neto 7.350 9 - fixed assets – net
Other operating
Beban usaha lainnya – neto (617.928) (5.188) expense - net
Rugi usaha (27.652.348) (13.502.139) Operating loss

Pendapatan keuangan 11.833 10.055 Finance income

Pajak final atas pendapatan keuangan (1.310) - Final tax of finance income
Beban keuangan (1.490.424) 23 (1.283.556) Finance expense

Rugi sebelum manfaat pajak Loss before corporate

penghasilan badan (29.132.249) (14.775.640) income tax benefit
Manfaat pajak penghasilan badan 2.139.128 2n,15d 1.369.244 Corporate income tax benefit
Rugi tahun berjalan (26.993.121) (13.406.396) Loss for the year

Penghasilan komprehensif lain Other comprehensive income

Tidak akan direklasifikasi ke Not to be reclassified to
laba rugi profit or loss
Pengukuran kembali atas program Remeasurement on
imbalan pasti 220.088 14 239.736 defined benefits obligation
Pajak penghasilan terkait (48.419) 14,15g (52.742) Related income tax

Total rugi komprehensif Total other comprehensive

lain tahun berjalan (26.821.452) (13.219.402) loss for the year

Rugi tahun berjalan yang Loss for the year

dapat diatribusikan kepada: attributable to:
Pemilik entitas induk (27.145.363) (13.402.587) Owners of the parent
Kepentingan nonpengendali 152.242 (3.809) Non-controlling interests
Total (26.993.121) (13.406.396) Total

Total rugi komprehensif

tahun berjalan yang dapat Total comprehensive loss
diatribusikan kepada: for the year attributable to:
Pemilik entitas induk (26.973.694) (13.215.593) Owners of the parent
Kepentingan nonpengendali 152.242 (3.809) Non-controlling interests
Total (26.821.452) (13.219.402) Total

Rugi per saham dasar (20,88) (10,31) Basic loss per share
(Rupiah penuh) 2q (full Rupiah amount)

3
 PT SEPATU BATA Tbk. DAN ENTITAS ANAKNYA PT SEPATU BATA Tbk. AND ITS SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal For Three-month Period Ended
31 Maret 2023 (Tidak diaudit) March 31, 2023 (Unaudited)
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

Saldo laba/Retained earnings

Akumulasi
Belum Penghasilan Kepentingan
Telah ditentukan ditentukan komprehensif Nonpengendali/
Catatan/ Modal saham/ penggunaannya/ penggunaannya/ lain/Accumulated Total/ Non-controlling Total ekuitas/
Notes Share capital Appropriated Unappropriated Other Total Interests Total equity
comprehensive
income
Saldo 31 Desember 2021 13.000.000 276.000 407.199.285 6.450.902 426.926.187 (694) 426.925.493 Balance as of December 31, 2021

Total rugi komprehensif lain untuk periode Total other comprehensive loss
tiga bulan yang berakhir pada for three-month
tanggal 31 Maret 2022 - - (13.402.587) 186.994 (13.215.593) (3.115) (13.218.708) ended March 31, 2023

Saldo laba yang telah ditentukan Capital contribution to subsidiary

Penggunaannya 17 - - - - - 25.000 25.000 from non-controlling interest

Appropriation of general
- - - - - - - reserve

Saldo 31 Maret 2022 13.000.000 276.000 393.796.698 6.637.896 413.710.594 21.191 413.731.785 Balance as of March 31, 2022

Saldo 31 Desember 2022 13.000.000 276.000 301.282.715 5.416.060 319.974.775 (207.147) 319.767.628 Balance as of December 31, 2022

Total rugi komprehensif lain untuk per Total other comprehensive loss
tiga bulan yang berakhir pada for three-month
tanggal 31 Maret 2023 - - (27.145.363) 171.669 (26.973.694) 152.242 (26.821.452) ended March 31, 2023

Kontribusi modal ke anak perusahaan Capital contribution to subsidiary

dari pihak nonpengendali - - - - - - - from non-controlling interest

Saldo laba yang telah ditentukan Appropriation of general

Penggunaannya - - - - - - - reserve

Saldo 31 Maret 2023 13.000.000 276.000 274.137.352 5.587.729 293.001.081 (54.905) 292.946.176 Balance as of March 31, 2023

4
 PT SEPATU BATA Tbk. DAN ENTITAS ANAKNYA PT SEPATU BATA Tbk. AND ITS SUBSIDIARY
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH
Untuk Periode Tiga Bulan yang Berakhir pada FLOWS For Three-month Period Ended
Tanggal 31 Maret 2023 March 31, 2023
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

2023 2022
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
(tidak diaudit/ Catatan/ (tidak diaudit/
unaudited) Notes unaudited)

Arus kas dari aktivitas operasi: Cash flows from operating activities:

Penerimaan kas dari pelanggan 147.014.447 138.057.070 Cash received from customers
Pembayaran kas kepada pemasok Cash paid to suppliers and
dan karyawan (107.212.188) (124.659.905) employees
Pembayaran imbalan jasa teknik dan Technical and advisory
konsultasi - - service fees paid
Pembayaran imbalan lisensi merek
Dagang (6.589.205) - Trademark license fees paid
Pembayaran pajak (16.557.103) (5.383.054) Taxes paid
Penerimaan bunga - 6.451 Interest received
Pembayaran bunga (1.425.950) (138.742) Interest paid
Penerimaan dari klaim asuransi - - Proceeds from insurance claims
Penerimaan dari tagihan pajak - - Receipt from claim of tax refund
Pembayaran sewa tetap (33.732.150) (19.975.567) Fixed leases payments
Pembayaran sewa jangka pendek dan Short-term & variable leases
variable (997.604) - payments

Kas neto yang dihasilkan dari Net cash provided by

aktivitas operasi (19.499.753) (12.093.747) operating activities

Cash flows from investing

Arus kas dari aktivitas investasi: activities:

Pembayaran untuk pembelian aset Payments for additions to fixed

tetap (1.104.468) 9 - assets
Proceeds from sale of fixed
Hasil penjualan aset tetap 9 - assets

Kas neto yang digunakan untuk Net cash used in investing

aktivitas investasi (1.104.468) - activities

Cash flows from financing

Arus kas dari aktivitas pendanaan: activities:

Penerimaan pinjaman jangka pendek 22.050.000 11 11.200.000 Proceeds from short-term loans
Pembayaran pinjaman jangka pendek (1.425.950) 11 - Payments of short-term loans
Pembayaran liabilitas sewa 10 - Payments of lease liabilities
Pembayaran dividen - Dividends paid

Kas neto yang digunakan untuk Net cash used in

aktivitas pendanaan 20.624.050 11.200.000 financing activities

(Penurunan)/kenaikan neto kas dan Net (decrease)/increase in

setara kas 19.829 (893.747) cash and cash equivalents

Cash and cash equivalents at

Kas dan setara kas pada awal tahun 2.479.231 2.791.111 beginning of year

Kas dan setara kas pada Cash and cash equivalents at

akhir tahun 2.499.060 4 1.897.364 end of year