Page 402 - Laporan Tahunan KFC 2025_low22.56

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

PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED THE FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

12. BEBAN DITANGGUHKAN, NETO 12. DEFERRED CHARGES, NET

Beban ditangguhkan terdiri dari: The details of deferred charges are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Initial fee (Catatan 36) Initial fee (Note 36)
Saldo awal 121.836.590 148.693.281 Opening balance
Penambahan 34.726.355 11.211.930 Addition
Pengurangan (2.621.462) (6.748.547) Deduction
153.941.483 153.156.664
Amortisasi (28.377.576) (31.320.074) Amortization
Saldo akhir sebelum penurunan nilai 125.563.907 121.836.590 Ending balance before impairment
Akumulasi penurunan nilai (11.160.024) (7.947.889) Accumulated impairment
Saldo akhir setelah penurunan nilai 114.403.883 113.888.701 Ending balance after impairment
Renewal fee (Catatan 36) Renewal fee (Note 36)
Saldo awal 60.214.587 69.464.543 Opening balance
Penambahan 26.194.722 6.170.424 Addition
Pengurangan (1.402.711) (2.038.495) Deduction
85.006.598 73.596.472
Amortisasi (13.489.511) (13.381.885) Amortization
Saldo akhir sebelum penurunan nilai 71.517.087 60.214.587 Ending balance before impairment
Akumulasi penurunan nilai (3.391.563) (2.001.811) Accumulated impairment
Saldo akhir setelah penurunan nilai 68.125.524 58.212.776 Ending balance after impairment
Perangkat lunak Software
Saldo awal 40.949.620 48.659.059 Opening balance
Penambahan 6.214.864 1.733.660 Addition
47.164.484 50.392.719
Amortisasi (9.654.219) (9.443.099) Amortization
Saldo akhir 37.510.265 40.949.620 Ending balance
Total 220.039.672 213.051.097 Total

13. ASET TIDAK LANCAR LAINNYA 13. OTHER NON-CURRENT ASSETS
Aset tidak lancar lainnya terdiri dari: Other non-current assets consist of:

31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Uang muka kepada pihak ketiga 920.079.884 391.183.030 Advance payment to third parties
Beban tangguhan atas aset tetap, Deferred expenses for fixed assets,
renovasi dan gerai restoran baru 90.599.121 90.075.854 renovation and new restaurant outlets
Piutang lain-lain, neto 74.040.905 59.522.058 Other receivables, net
Uang jaminan 45.532.042 45.528.768 Security deposits
Aset yang ditangguhkan penggunaannya 24.076.576 24.076.576 Asset that temporary suspended
Lain-lain (masing-masing
di bawah Rp5.000.000) 15.776.180 14.798.570 Others (each below Rp5,000,000)
Total 1.170.104.708 625.184.856 Total

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