Balance Sheet PT Dian Swastatika Sentosa Tbk

Equities

DSSA

ID1000113400

Coal

End-of-day quote INDONESIA S.E. Other stock markets 2024-09-11			5-day change	1st Jan Change
41,500.00 ^IDR	-0.06%		+0.30%	+418.75%

Jun. 28	PT Dian Swastatika Sentosa Tbk Reports Earnings Results for the First Quarter Ended March 31, 2024	CI
Mar. 30	PT Dian Swastatika Sentosa Tbk Reports Earnings Results for the Full Year Ended December 31, 2023	CI

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Published financial data: PT DIAN SWASTATIKA SENTOSA TBK

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019	2020	2021	2022	2023
Revenues	1.67B	1.51B	2.16B	5.96B	5.01B
Total Revenues	1.67B	1.51B	2.16B	5.96B	5.01B
Cost of Goods Sold, Total	1.1B	991M	1.27B	3.32B	2.95B
Gross Profit	568M	517M	893M	2.63B	2.06B
Selling General & Admin Expenses, Total	329M	343M	394M	779M	805M
Exploration / Drilling Costs, Total	352K	242K	1.85M	768K	421K
Other Operating Expenses, Total	330M	343M	395M	780M	805M
Operating Income	238M	174M	497M	1.85B	1.25B
Interest Expense, Total	-102M	-87.91M	-69.34M	-159M	-107M
Interest And Investment Income	19.58M	9.79M	10.39M	24.58M	42.94M
Net Interest Expenses	-82.8M	-78.12M	-58.95M	-134M	-64.52M
Income (Loss) On Equity Invest.	-7.78M	-7.74M	-12.97M	-1.29M	-13.66M
Currency Exchange Gains (Loss)	2.03M	-14.68M	-6.47M	-880K	17.34M
Other Non Operating Income (Expenses)	-16.34M	-8.43M	-37.54M	-40.31M	-12.88M
EBT, Excl. Unusual Items	133M	64.67M	381M	1.68B	1.18B
Merger & Related Restructuring Charges	-	-	-	-70.4M	-
Gain (Loss) On Sale Of Investments	-	-	-1.84M	-	-
Gain (Loss) On Sale Of Assets	-	-70.09M	-	-	-
EBT, Incl. Unusual Items	133M	-5.42M	379M	1.61B	1.18B
Income Tax Expense	61.34M	52.48M	114M	302M	316M
Earnings From Continuing Operations	71.65M	-57.9M	265M	1.3B	865M
Net Income to Company	71.65M	-57.9M	265M	1.3B	865M
Minority Interest	-21.43M	-25.92M	-145M	-708M	-439M
Net Income - (IS)	50.22M	-83.82M	120M	595M	426M
Net Income to Common Incl Extra Items	50.22M	-83.82M	120M	595M	426M
Net Income to Common Excl. Extra Items	50.22M	-83.82M	120M	595M	426M
Per Share Items
Net EPS - Basic	0.01	-0.01	0.02	0.08	0.06
Basic EPS - Continuing Operations	0.01	-0.01	0.02	0.08	0.06
Basic Weighted Average Shares Outstanding	7.71B	7.71B	7.71B	7.71B	7.19B
Net EPS - Diluted	0.01	-0.01	0.02	0.08	0.06
Diluted EPS - Continuing Operations	0.01	-0.01	0.02	0.08	0.06
Diluted Weighted Average Shares Outstanding	7.71B	7.71B	7.71B	7.71B	7.19B
Normalized Basic EPS	0.01	0	0.01	0.04	0.04
Normalized Diluted EPS	0.01	0	0.01	0.04	0.04
Supplemental Items
EBITDA	285M	238M	577M	2.09B	1.46B
EBITA	238M	174M	498M	1.85B	1.26B
EBIT	238M	174M	497M	1.85B	1.25B
EBITDAR	292M	242M	580M	2.09B	1.46B
Effective Tax Rate - (Ratio)	46.12	-968.53	30.06	18.82	26.73
Current Domestic Taxes	36.59M	49.78M	113M	496M	326M
Total Current Taxes	36.59M	49.78M	113M	496M	326M
Deferred Domestic Taxes	24.75M	2.7M	861K	-194M	-10.17M
Total Deferred Taxes	24.75M	2.7M	861K	-194M	-10.17M
Normalized Net Income	61.69M	14.5M	93M	339M	299M
Non-Cash Pension Expense	-	809K	-404K	-2.24M	-141K
Supplemental Operating Expense Items
Marketing Expenses	5.49M	5.75M	8.92M	44.98M	41.29M
Selling and Marketing Expenses	220M	220M	247M	495M	503M
General and Administrative Expenses	103M	118M	143M	282M	297M
Exploration/Drilling Costs	352K	242K	1.85M	768K	421K
Net Rental Expense, Total	6.97M	4.16M	2.85M	2.74M	4.7M
Imputed Operating Lease Interest Expense	4.42M	2.76M	2.3M	3.07M	3.31M
Imputed Operating Lease Depreciation	2.55M	1.39M	547K	-327K	1.39M
Maintenance & Repair Expenses, Total	12.68M	11.21M	9.57M	10.25M	12.34M

Fiscal Period: December	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	326M	611M	521M	1.08B	617M
Short Term Investments	-	70.08M	85.73M	37.13M	33.75M
Trading Asset Securities, Total	3.62M	5.48M	4.98M	4M	6.68M
Total Cash And Short Term Investments	330M	687M	612M	1.13B	658M
Accounts Receivable, Total	194M	171M	255M	533M	344M
Other Receivables	26.11M	64M	60.31M	64.48M	37.23M
Notes Receivable	-	-	4.2M	-	-
Total Receivables	220M	235M	319M	597M	381M
Inventory	65.23M	89.63M	79.89M	283M	102M
Prepaid Expenses	41.47M	18.74M	84.28M	203M	120M
Other Current Assets, Total	209M	95.09M	49.78M	58.5M	123M
Total Current Assets	865M	1.12B	1.15B	2.27B	1.38B
Gross Property Plant And Equipment	1.03B	1.31B	1.37B	3.85B	1.37B
Accumulated Depreciation	-337M	-434M	-511M	-789M	-543M
Net Property Plant And Equipment	695M	880M	860M	3.06B	826M
Long-term Investments	516M	588M	720M	820M	549M
Goodwill	101M	92.68M	79.28M	44.58M	24.55M
Other Intangibles, Total	11.33M	23.64M	23.11M	20.85M	13.73M
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	42.13M	27.58M	24.96M	20.95M	28.83M
Other Long-Term Assets, Total	1.49B	164M	157M	200M	238M
Total Assets	3.72B	2.9B	3.01B	6.43B	3.06B
Liabilities
Accounts Payable, Total	202M	187M	204M	377M	364M
Accrued Expenses, Total	81.11M	121M	98.75M	386M	45.86M
Short-term Borrowings	63.7M	95.79M	91.86M	54.46M	258M
Current Portion of Long-Term Debt	154M	224M	89.83M	360M	69.55M
Current Portion of Leases	922K	2.94M	3.16M	64.24M	1.84M
Current Income Taxes Payable	5.4M	42.32M	85.5M	256M	8.83M
Unearned Revenue Current, Total	4.89M	5.74M	3.5M	3.86M	5.53M
Other Current Liabilities	156M	46.02M	96.08M	167M	71.64M
Total Current Liabilities	667M	725M	673M	1.67B	826M
Long-Term Debt	1.16B	413M	445M	957M	475M
Long-Term Leases	1.61M	2.39M	4.06M	202M	2.13M
Pension & Other Post Retirement Benefits	15.45M	13.78M	12.07M	8.73M	9.96M
Deferred Tax Liability Non Current	207M	88.1M	83.65M	249M	23.13M
Other Non Current Liabilities	30.98M	69.43M	41.69M	355M	6.26M
Total Liabilities	2.08B	1.31B	1.26B	3.44B	1.34B
Common Stock, Total	72.5M	72.5M	72.5M	72.5M	72.5M
Additional Paid In Capital	10.53M	10.53M	10.53M	10.53M	-
Retained Earnings	775M	678M	814M	1.41B	1.81B
Treasury Stock	-	-	-	-	-484M
Comprehensive Income and Other	628M	598M	630M	511M	-14.26M
Total Common Equity	1.49B	1.36B	1.53B	2.01B	1.38B
Minority Interest	152M	230M	223M	985M	337M
Total Equity	1.64B	1.59B	1.75B	2.99B	1.72B
Total Liabilities And Equity	3.72B	2.9B	3.01B	6.43B	3.06B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7.71B	7.71B	7.71B	7.71B	6.16B
ECS Total Common Shares Outstanding	7.71B	7.71B	7.71B	7.71B	6.16B
Book Value / Share	0.19	0.18	0.2	0.26	0.22
Tangible Book Value	1.37B	1.24B	1.43B	1.94B	1.35B
Tangible Book Value Per Share	0.18	0.16	0.18	0.25	0.22
Total Debt	1.38B	739M	634M	1.64B	807M
Net Debt	1.05B	51.95M	22.15M	511M	149M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	13.78M	12.07M	8.73M	9.96M
Debt Equivalent Oper. Leases	55.73M	33.24M	22.81M	21.95M	37.62M
Minority Interest, Total (Incl. Fin. Div)	152M	230M	223M	985M	337M
Equity Method Investments, Total	6.68M	199M	205M	269M	189M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	63.06M	50.66M	76.18M	276M	87.81M
Inventories - Others	2.25M	39.06M	3.79M	6.54M	14.05M
Land - (BS)	9.47M	10.25M	10.23M	10.07M	27.21M
Buildings, Total	35.16M	36.52M	37.76M	295M	35.55M
Machinery, Total	343M	421M	428M	956M	418M
Full Time Employees	-	1.58K	1.84K	2.97K	2.37K
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	4.05M	11.36M	12.08M	10.85M	11.2M

Fiscal Period: December	2019	2020	2021	2022	2023
Net Income	50.22M	-83.82M	120M	595M	426M
Depreciation & Amortization - CF	46.3M	66.68M	82.39M	287M	262M
Amortization of Goodwill and Intangible Assets - (CF)	505K	505K	505K	505K	295K
Depreciation & Amortization, Total	46.8M	67.18M	82.89M	288M	262M
Amortization of Deferred Charges, Total - (CF)	418K	428K	239K	2.1M	2.21M
Other Operating Activities, Total	120M	344M	234M	1.21B	341M
Cash from Operations	218M	328M	437M	2.09B	1.03B
Capital Expenditure	-47.31M	-34.21M	-83.43M	-187M	-302M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-50.16M	-	-1.32B	-
Divestitures	-	283M	-	-	-417M
Sale (Purchase) of Intangible assets	-64.08M	-55.69M	-	-	-4.25M
Investment in Marketable and Equity Securities, Total	-41.21M	-117M	-136M	-192M	143M
Other Investing Activities, Total	18.62M	-18.67M	8.95M	-24.27M	-12.14M
Cash from Investing	-134M	7.39M	-211M	-1.73B	-592M
Short Term Debt Issued, Total	2.82M	30.12M	-	-	211M
Long-Term Debt Issued, Total	751M	210M	168M	1.1B	490M
Total Debt Issued	754M	240M	168M	1.1B	701M
Short Term Debt Repaid, Total	-	-	-1.42M	-35.01M	-
Long-Term Debt Repaid, Total	-597M	-214M	-281M	-363M	-767M
Total Debt Repaid	-597M	-214M	-283M	-398M	-767M
Repurchase of Common Stock	-	-	-	-	-484M
Other Financing Activities, Total	-139M	-76.1M	-201M	-498M	-359M
Cash from Financing	19.05M	-49.56M	-315M	207M	-909M
Foreign Exchange Rate Adjustments	727K	-317K	-584K	-9.45M	2.68M
Net Change in Cash	103M	285M	-89.64M	563M	-467M
Supplemental Items
Cash Interest Paid	101M	81.85M	81.15M	176M	93.69M
Cash Income Tax Paid (Refund)	50.37M	28.3M	65.11M	325M	352M
Levered Free Cash Flow	74.35M	81.13M	259M	1.25B	399M
Unlevered Free Cash Flow	138M	136M	302M	1.35B	466M
Change In Net Working Capital	-53.83M	-49.84M	8.29M	-93.11M	277M
Net Debt Issued / Repaid	158M	26.54M	-114M	706M	-65.88M

Fiscal Period: December	2019	2020	2021	2022	2023
Profitability
Return on Assets	4.18	3.28	10.51	24.53	16.41
Return on Total Capital	5.19	4.06	13.19	33.02	21.72
Return On Equity %	4.55	-3.59	15.89	54.98	36.21
Return on Common Equity	3.5	-5.89	8.32	33.69	24.66
Margin Analysis
Gross Profit Margin %	34.07	34.28	41.23	44.21	41.08
SG&A Margin	19.77	22.74	18.18	13.09	16.05
EBITDA Margin %	17.08	15.78	26.64	35.12	29.06
EBITA Margin %	14.3	11.55	22.99	31.12	25.03
EBIT Margin %	14.27	11.52	22.96	31.11	25.02
Income From Continuing Operations Margin %	4.3	-3.84	12.26	21.89	17.26
Net Income Margin %	3.01	-5.56	5.55	9.99	8.5
Net Avail. For Common Margin %	3.01	-5.56	5.55	9.99	8.5
Normalized Net Income Margin	3.7	0.96	4.3	5.7	5.96
Levered Free Cash Flow Margin	4.46	5.38	11.95	21.06	7.95
Unlevered Free Cash Flow Margin	8.3	9.03	13.96	22.73	9.29
Asset Turnover
Asset Turnover	0.47	0.46	0.73	1.26	1.05
Fixed Assets Turnover	2.41	1.91	2.49	3.04	2.54
Receivables Turnover (Average Receivables)	9.3	8.26	10.17	15.13	11.44
Inventory Turnover (Average Inventory)	15.62	12.79	15.01	18.34	15.38
Short Term Liquidity
Current Ratio	1.3	1.55	1.7	1.36	1.67
Quick Ratio	0.82	1.27	1.38	1.03	1.26
Operating Cash Flow to Current Liabilities	0.33	0.45	0.65	1.25	1.25
Days Sales Outstanding (Average Receivables)	39.23	44.32	35.89	24.13	31.9
Days Outstanding Inventory (Average Inventory)	23.37	28.61	24.31	19.9	23.74
Average Days Payable Outstanding	65.28	70	56.51	30.09	48.76
Cash Conversion Cycle (Average Days)	-2.68	2.92	3.7	13.95	6.87
Long Term Solvency
Total Debt/Equity	84.12	46.48	36.24	54.72	46.89
Total Debt / Total Capital