[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 (15,404,453,497) (9,202,067,602) Beginning raw inventory
Pembelian bahan baku 92,636,610,919 92,381,145,988 Purchased raw inventory
Persediaan bahan baku akhir (18,178,722,971) (9,109,479,834) Ending raw inventory
Bahan baku yang digunakan 89,862,341,445 92,473,733,756 Raw inventory used
Beban jasa 312,574,536 107,532,205 Service Cost
Makan dan minuman 135,486,057 123,467,959 Food and beverage
Material 27,281,119,685 21,648,473,957 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 13,720,200,732 9,207,913,784 Wages and direct labor
Amortisasi Amortization
Depresiasi 18,290,430,386 18,184,411,425 Depreciation
Sewa 788,583,700 245,515,137 Rent cost
Perbaikan dan pemeliharaan 11,874,880,952 10,512,427,232 Repairs and maintenance
Pemrosesan barang tambang Mining product proces
Beban utilitas 14,417,567,333 19,153,670,603 Utilities expense
Beban bahan bakar 13,196,074,972 8,940,149,020 Fuel expenses
Biaya pabrikasi lainya 10,914,582,173 16,424,344,410 Other manufacturing overhead
Jumlah biaya produksi 200,793,841,971 197,021,639,488 Total production cost
Barang setengah jadi awal (116,211,840,115) (124,887,123,281) Beginning wip inventory
Barang setengah jadi akhir (101,971,832,768) (130,216,458,685) Ending wip inventory
Harga pokok produksi 215,033,849,318 191,692,304,084 Cost of goods manufactured
Barang jadi awal (153,100,311,214) (141,277,580,727) Beginning finish goods inventory
Pembelian barang jadi 207,020,649 671,945,275 Purchased finish goods inventory
Barang jadi akhir (182,627,318,294) (153,176,561,530) 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 Other cost of goods sold
Beban pokok penjualan dan pendapatan 185,713,862,887 180,465,268,556 Cost of sales and revenue