Page 332 - Laporan Tahunan KFC 2025_low22.56

The original report included herein is in the Indonesian
language.

Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)

Laporan No. 00657/2.1505/AU.1/10/0698- Report No. 00657/2.1505/AU.1/10/0698-
4/1/IV/2026 (lanjutan) 4/1/IV/2026 (continued)

Ketidakpastian material terkait kelangsungan Material uncertainty related to going concern
usaha

Sebagaimana dijelaskan pada Catatan 38 atas As discussed in Note 38 to the accompanying
laporan keuangan konsolidasian terlampir, Grup consolidated financial statements, the Group
melaporkan rugi konsolidasian untuk tahun yang incurred consolidated loss for the year ended
berakhir pada tanggal 31 Desember 2025 sebesar December 31, 2025 amounting to Rp369 billion
Rp369 milyar dan akumulasi kerugian and reported consolidated accumulated losses
konsolidasian sebesar Rp507 milyar pada tanggal amounting to Rp507 billion as of that date. In
tersebut. Selain itu, pada tanggal 31 Desember addition, as of December 31, 2025, the Group’s
2025, jumlah liabilitas jangka pendek total consolidated current liabilities exceeded its
konsolidasian Grup melebihi jumlah aset lancar total consolidated current assets by Rp1,326
konsolidasiannya sebesar Rp1.326 milyar. billion. These conditions, along with other
Kondisi ini, serta hal-hal lain sebagaimana matters as set forth in Note 38, indicate the
dikemukakan dalam Catatan 38, menunjukkan existence of a material uncertainty that may cast
adanya ketidakpastian material yang dapat significant doubt on the Group’s ability to
menimbulkan keraguan signifikan atas continue as a going concern. Our opinion is not
kemampuan Grup untuk mempertahankan modified in respect of this matter.
kelangsungan usahanya. Pendapat kami tidak
dimodifikasi sehubungan dengan hal ini.

Hal audit utama Key audit matters

Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the consolidated financial
laporan keuangan konsolidasian periode kini. statements of the current period. In addition to
Selain hal yang diuraikan dalam paragraph the matter described in the Material Uncertainty
Ketidakpastian Material Terkait Kelangsungan Related to Going Concern paragraph, we have
Usaha, kami telah menentukan hal yang diuraikan determined the matter described below to be the
di bawah ini sebagai hal audit utama yang key audit matter to be communicated in our
dikomunikasikan dalam laporan kami. Hal audit report. Such key audit matter was addressed in
utama tersebut disampaikan dalam konteks audit the context of our audit of the consolidated
kami atas laporan keuangan konsolidasian secara financial statements taken as a whole, and in
keseluruhan, dan dalam merumuskan opini kami forming our opinion thereon, and we do not
atas laporan keuangan konsolidasian terkait, dan provide a separate opinion on such key audit
kami tidak menyatakan suatu opini terpisah atas matters. For the key audit matter below, our
hal audit utama tersebut. Untuk hal audit utama di description of how our audit addressed such key
bawah ini, penjelasan kami tentang bagaimana audit matter is provided in such context.
audit kami merespons hal tersebut disampaikan
dalam konteks tersebut.

ii

A member firm of Ernst & Young Global Limited