Laporan Keuangan Ringkasan laba rugi, neraca, dan arus kas — SMAR PT Sinar Mas Agro Resources and Technology Tbk

SMAR — Income Statement (Laba Rugi)

Dalam Jutaan IDR | Triwulanan | 8 periode s/d 2026

IDX · Data asli: IDR

Dalam Jutaan IDR	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q2 2024	Q1 2024
Total Pendapatan	20,734,239	86,946,068	65,654,355	43,266,133	21,158,050	78,835,443	35,892,400	17,882,988
Total Beban Pokok Penjualan	(17,781,832)	(76,734,451)	(58,412,780)	(38,903,288)	(19,088,628)	(70,821,390)	(32,492,759)	(16,166,530)
Laba Kotor	2,952,407	10,211,617	7,241,575	4,362,845	2,069,422	8,014,053	3,399,641	1,716,458
Laba Kotor Setelah Ventura Bersama	3,095,741	10,353,038	7,358,076	4,394,953	2,191,008	8,117,664	3,535,627	1,796,622
▶ Total Beban Usaha	(1,627,605) -	(6,623,313) -	(5,012,843) -	(3,226,484) -	(1,607,120) -	(5,988,902) -	(2,651,752) -	(1,353,436) -
Beban penjualan	(1,221,648)	(5,086,176)	(3,857,540)	(2,471,043)	(1,220,377)	(4,511,555)	(1,960,973)	(963,995)
Beban umum dan administrasi	(405,957)	(1,537,137)	(1,155,303)	(755,441)	(386,743)	(1,477,347)	(690,779)	(389,441)
Total Beban Usaha	(1,627,605)	(6,623,313)	(5,012,843)	(3,226,484)	(1,607,120)	(5,988,902)	(2,651,752)	(1,353,436)
Laba Usaha	1,468,136	3,729,725	2,345,233	1,168,469	583,888	2,128,762	883,875	443,186
▶ Penghasilan/Beban Lain-Lain	(431,453) -	(425,947) -	(302,841) -	(100,095) -	(399,799) -	(543,320) -	(386,025) -	(235,759) -
Pendapatan keuangan	15,406	20,628	-	8,499	4,677	35,683	22,141	8,372
Pendapatan dividen	-	-	-	-	-	-	-	-
Pendapatan bunga	-	-	12,300	-	-	-	-	-
Pendapatan investasi	-	-	-	-	-	-	-	-
Beban bunga dan keuangan	(227,272)	(1,047,409)	(821,774)	(566,158)	(296,505)	(1,188,541)	(613,503)	(297,018)
Keuntungan (kerugian) selisih kurs mata uang asing	(53,377)	(236,715)	(202,578)	(39,359)	(272,874)	(168,312)	(278,563)	(136,396)
Keuntungan (kerugian) perubahan nilai wajar efek	-	-	-	-	-	-	-	-
Keuntungan (kerugian) dari transaksi perdagangan efek yang telah direalisasi	-	-	-	-	-	-	-	-
Keuntungan (kerugian) atas instrumen keuangan derivatif	-	-	-	-	-	-	-	-
Beban pajak final	-	-	-	-	-	-	-	-
Pendapatan lainnya	-	-	-	-	-	-	-	-
Beban lainnya	-	-	-	-	-	-	-	-
Keuntungan (kerugian) lainnya	(166,210)	837,549	709,211	496,923	164,903	777,850	483,900	189,283
Total Penghasilan/Beban Lain-Lain	(431,453)	(425,947)	(302,841)	(100,095)	(399,799)	(543,320)	(386,025)	(235,759)
Laba Sebelum Pajak	1,036,683	3,303,778	2,042,392	1,068,374	184,089	1,585,442	497,850	207,427
▶ Beban Pajak Penghasilan	(207,205) -	(718,081) -	(443,618) -	(242,671) -	(49,654) -	(307,173) -	(74,477) -	(29,556) -
Pajak Kini	-	-	-	-	-	-	-	-
Pajak Tangguhan	-	-	-	-	-	-	-	-
Total Beban Pajak Penghasilan	(207,205)	(718,081)	(443,618)	(242,671)	(49,654)	(307,173)	(74,477)	(29,556)
Laba Bersih Dari Operasi Yang Dilanjutkan	829,478	2,585,697	1,598,774	825,703	134,435	1,278,269	423,373	177,871
Hak Minoritas	-	-	-	-	-	-	-	-
Penyesuaian Proforma	-	-	-	-	-	-	-	-
Laba Bersih Tahun Berjalan	829,478	2,585,697	1,598,774	825,703	134,435	1,278,269	423,373	177,871
▶ Pendapatan Komprehensif Lain	19,505 -	52,444 -	26,704 -	(18,304) -	43,449 -	107,364 -	104,153 -	48,549 -
Others	19,505	52,444	26,704	(18,304)	43,449	107,364	104,153	48,549
Total Pendapatan Komprehensif Lain	19,505	52,444	26,704	(18,304)	43,449	107,364	104,153	48,549
Jumlah Laba Komprehensif	848,983	2,638,141	1,625,478	807,399	177,884	1,385,633	527,526	226,420
▶ Laba Bersih Yang Dapat Diatribusikan	829,478 -	2,585,697 -	1,598,774 -	825,703 -	134,435 -	1,278,269 -	423,373 -	177,871 -
Pemilik Entitas Induk	829,521	2,584,906	1,598,255	825,380	134,235	1,278,172	423,334	177,869
Penyesuaian Proforma	-	-	-	-	-	-	-	-
Adjustment	-	-	-	-	-	-	-	-
Others	(43)	791	519	323	200	97	39	2
Total Laba Bersih Yang Dapat Diatribusikan	829,478	2,585,697	1,598,774	825,703	134,435	1,278,269	423,373	177,871
▶ Laba Komprehensif Yang Dapat Diatribusikan	848,983 -	2,638,141 -	1,625,478 -	807,399 -	177,884 -	1,385,633 -	527,526 -	226,420 -
Pemilik Entitas Induk	848,908	2,636,973	1,624,639	807,028	177,420	1,385,050	526,840	226,125
Penyesuaian Proforma	-	-	-	-	-	-	-	-
Others	75	1,168	839	371	464	583	686	295
Total Laba Komprehensif Yang Dapat Diatribusikan	848,983	2,638,141	1,625,478	807,399	177,884	1,385,633	527,526	226,420

Key Ratios — SMAR ROE, ROA, EPS disetahunkan · Metode Teguh Hidayat · Harga saham: Rp 5.600 (2026-07-24)

Rasio	Q1 2026 ×4	Q4 2025	Q3 2025 ×1⅓	Q2 2025 ×2	Q1 2025 ×4	Q4 2024	Q2 2024 ×2	Q1 2024 ×4
Profitabilitas
Gross Margin (%)	14.24%	11.74%	11.03%	10.08%	9.78%	10.17%	9.47%	9.60%
Operating Margin (%)	7.08%	4.29%	3.57%	2.70%	2.76%	2.70%	2.46%	2.48%
Net Margin (%)	4.00%	2.97%	2.43%	1.91%	0.63%	1.62%	1.18%	0.99%
ROE (%)	14.26%	11.53%	9.95%	8.02%	2.68%	6.43%	4.38%	3.69%
ROA (%)	7.23%	5.72%	4.93%	3.66%	1.16%	2.82%	2.06%	1.84%
Per Lembar Saham
EPS (Rp)	1.155,24	899,98	741,94	574,74	186,94	445,02	294,78	247,71
BVPS (Rp)	8.101,52	7.805,96	7.453,51	7.168,84	6.979,63	6.917,86	6.724,06	6.714,36
Valuasi
PER (x)	4.85x	6.22x	7.55x	9.74x	29.96x	12.58x	19.00x	22.61x
PBV (x)	0.69x	0.72x	0.75x	0.78x	0.80x	0.81x	0.83x	0.83x
Struktur Modal
DER (x)	0.97x	1.01x	1.02x	1.19x	1.31x	1.28x	1.12x	1.01x