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The original financial statements included The original financial statements included
herein are in the Indonesian language. herein are in the Indonesian language.

PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued) KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah, (Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
27. BEBAN OPERASI 27. OPERATING EXPENSES 27. BEBAN OPERASI (lanjutan) 27. OPERATING EXPENSES (continued)

a) Rincian beban penjualan dan distribusi a) The details of selling and distribution expenses c) Rincian beban operasi lain adalah sebagai c) The details of other operating expenses are as
adalah sebagai berikut: are as follows: berikut: follows:

Tahun yang berakhir pada Tahun yang berakhir pada
tanggal 31 Desember/ tanggal 31 Desember/
Year ended December 31, Year ended December 31,
2023 2022 2023 2022
Gaji 944.561.381 812.355.774 Salaries Kerugian kredit ekspektasian Expected credit losses on
Jasa waralaba (Catatan 36) 405.262.634 401.021.891 Franchise fees (Note 36) piutang lain-lain (Catatan 5) 40.093.319 - other receivables (Note 5)
Penyusutan dan amortisasi 395.212.195 369.065.553 Depreciation and amortization Biaya bank 15.183.809 11.232.085 Bank charges
Promosi dan penjualan 366.357.736 435.573.104 Promotion and sales Kerugian penghapusan biaya Loss on disposal of
Sewa 333.989.930 324.349.906 Rent renovasi bangunan deferred renovation
Listrik, telepon dan air 273.971.174 248.141.818 Electricity, telephone and water sewa ditangguhkan 6.275.305 5.070.931 cost of rented buildings
Umum 110.107.771 98.719.821 General Penyesuaian nilai wajar 2.774.345 - Fair value adjustment
Pengangkutan 97.442.821 90.070.405 Transportation Rugi kurs operasi, neto 2.253.697 2.049.747 Operating foreign exchange loss, net
Perbaikan dan pemeliharaan 94.659.347 79.739.779 Repair and maintenance Kerugian pelepasan aset tetap Loss on disposal of
Dapur dan penjualan 77.854.649 75.252.914 Kitchen and selling (Catatan 10) 475.379 116.177 fixed assets (Note 10)
Imbalan kerja karyawan 56.356.389 66.474.044 Employee benefit Kerugian pelepasan aset sewa 407.025 132.499 Loss on disposal of lease assets
Perjalanan 24.255.831 18.539.224 Travelling Kerugian penghapusan initial dan Loss on disposal of
Administrasi 11.922.273 10.381.207 Administrative renewal fee ditangguhkan 235.662 1.983.589 deferred initial and renewal fee
Kerugian penjualan aset tetap, neto Loss on sales of
Total 3.191.954.131 3.029.685.440 Total (Catatan 10) - 285.469 fixed assets, net (Note 10)

Total 67.698.541 20.870.497 Total
b) Rincian beban umum dan administrasi b) The details of general and administrative
adalah sebagai berikut: expenses are as follows:
d) Rincian penghasilan operasi lain adalah d) The details of other operating income are as
Tahun yang berakhir pada sebagai berikut: follows:
tanggal 31 Desember/
Year ended December 31, Tahun yang berakhir pada
tanggal 31 Desember/
2023 2022
Year ended December 31,
Gaji 456.698.899 389.369.098 Salaries 2023 2022
Penyusutan dan amortisasi 69.314.022 66.693.521 Depreciation and amortization
Administrasi 55.049.334 45.468.603 Administration Promosi bersama 41.207.042 20.992.650 Joint promotion
Perbaikan dan pemeliharaan 48.676.160 35.671.641 Repair and maintenance Penghasilan atas penjualan
Perjalanan 35.438.441 92.053.647 Travelling barang bekas 11.278.215 10.498.636 Income from sales of used items
Umum 31.882.016 25.722.806 General Penghasilan atas jasa manajemen Income from management services
Pengangkutan 31.753.077 29.352.957 Transportation (Catatan 29a) 10.082.522 10.306.923 (Note 29a)
Imbalan kerja karyawan 27.248.521 31.861.582 Employee benefits Laba atas penjualan aset tetap Gain on sales of fixed assets
Listrik, telepon dan air 21.917.818 18.095.798 Electricity, telephone and water (Catatan 10) 7.165.957 - (Note 10)
Sewa 10.856.559 10.412.760 Rent Pemulihan kerugian kredit Recovery of expected
ekspektasian piutang credit losses on other
Total 788.834.847 744.702.413 Total lain-lain (Catatan 5) - 10.152.371 receivables (Note 5)
Pemulihan penyesuaian Recovery of
nilai wajar - 10.009.286 fair value adjustment
Lain-lain (masing-masing
di bawah Rp1.000.000) 11.422.031 26.306.147 Others (each below Rp1,000,000)
Total 81.155.767 88.266.013 Total

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