[1670000] Notes to the financial statements - Cost of Good Sold - General Industry

Beban pokok penjualan Cost of good sold
2026-06-30 2025-06-30
Beban pokok penjualan Cost of good sold
Persediaan bahan baku awal (112,036,801) (93,360,729) Beginning raw inventory
Pembelian bahan baku 39,020,166 61,786,784 Purchased raw inventory
Persediaan bahan baku akhir (120,736,447) (95,850,955) Ending raw inventory
Bahan baku yang digunakan 30,320,520 59,296,558 Raw inventory used
Beban jasa Service Cost
Makan dan minuman Food and beverage
Material Material usage
Pertambangan Mining cost
Royalti kepada pemerintah Royalties to government
Pengangkutan dan bongkar muat Freight and handling costs
Biaya reklamasi dan penutupan tambang Mine reclamation and closure costs
Biaya pelaksanaan proyek Project implementation costs
Subkontraktor Subcontractor
Upah, tenaga kerja langsung 4,287,733 5,223,336 Wages and direct labor
Amortisasi Amortization
Depresiasi 9,665,419 Depreciation
Sewa Rent cost
Perbaikan dan pemeliharaan 615,303 Repairs and maintenance
Pemrosesan barang tambang Mining product proces
Beban utilitas Utilities expense
Beban bahan bakar Fuel expenses
Biaya pabrikasi lainya 22,816,303 24,043,409 Other manufacturing overhead
Jumlah biaya produksi 57,424,556 98,844,025 Total production cost
Barang setengah jadi awal (61,889,843) (45,956,904) Beginning wip inventory
Barang setengah jadi akhir (60,614,206) (47,953,409) Ending wip inventory
Harga pokok produksi 58,700,193 86,566,798 Cost of goods manufactured
Barang jadi awal (72,684,829) (71,027,235) Beginning finish goods inventory
Pembelian barang jadi Purchased finish goods inventory
Barang jadi akhir (51,247,859) (59,629,773) Ending finish goods inventory
Realti dan properti Realty and property
Biaya konstruksi atas proyek konsesi Construction of cost of concession project
Biaya overhead lainnya Overhead
Beban pokok pendapatan lainnya 47,322,028 11,704,793 Other cost of goods sold
Beban pokok penjualan dan pendapatan 127,459,191 109,669,053 Cost of sales and revenue