Page 415 - 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)

18. BEBAN AKRUAL 18. ACCRUED EXPENSES

Beban akrual terdiri dari: Accrued expenses consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Jasa waralaba 81.186.652 160.616.637 Franchise fees
Sewa 72.610.522 69.321.611 Rent
Listrik, air dan telepon 32.860.601 30.350.375 Electricity, water and telephone
Service charges 5.142.708 5.063.032 Service charges
Lain-lain 7.793.759 23.769.806 Others
Total 199.594.242 289.121.461 Total

Jasa waralaba merupakan kompensasi yang wajib Franchise fee is a compensation that the Company
dibayarkan oleh Perusahaan ke franchisor sebesar obliged to pay to franchisor by 6.66% of revenue
6,66% dari pendapatan (Catatan 36). (Note 36).

19. UANG MUKA DARI PEMEGANG SAHAM 19. ADVANCE PAYMENT FROM SHAREHOLDER

Pada Desember 2024, Perusahaan menerima uang In December 2024, the Company received an
muka dari salah satu pemegang saham, PT Gelael advance payment from one of its shareholders, PT
Pratama, terkait dengan perjanjian Gelael Pratama, related to a conditional share
pengambilbagian saham bersyarat dengan tujuan subscription agreement with the aim of supporting the
untuk mendukung kegiatan operasional Company's operational activities, amounting to
Perusahaan, sebesar Rp40.000.000. Perjanjian Rp40,000,000. The agreement will be terminated if
akan berakhir apabila persyaratan tidak terpenuhi the requirements are not met, and the Company will
dan Perusahaan wajib mengembalikan uang muka be required to return the advance payment received.
yang sudah diterima. Pada Juni 2025, seluruh uang In June 2025, all advance payment from shareholder
muka dari pemegang saham telah dikembalikan. have been returned.

20. ASET HAK-GUNA DAN LIABILITAS SEWA 20. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
Perusahaan memiliki kontrak sewa yang sebagian The Company has lease contracts mostly for stores
besar untuk gerai dan gudang yang digunakan and warehouses in its operational activities, which
dalam kegiatan operasionalnya, yang memiliki have various lease terms up to 10 years.
masa sewa beragam hingga 10 tahun.

Tabel berikut menyajikan pergerakan aset hak- The following table summarises movement of right-of-
guna pada tanggal 31 Desember 2025 dan 2024: use assets as of December 31, 2025 and 2024:

1 Januari 31 Desember
2025/ 2025/
January 1, Penambahan/ Pengurangan/ Koreksi/ December 31,
2025 Additions Deductions Correction 2025
Harga perolehan 894.206.550 82.853.766 (199.744.918 ) (6.555.406 ) 770.759.992 At cost
Akumulasi depresiasi (445.080.302 ) (124.950.047) 164.859.873 2.586.440 (402.584.036 ) Accumulated depreciation
Akumulasi penurunan nilai (21.481.314 ) (4.499.885) 4.387.664 - (21.593.535 ) Accumulated impairment
Total 427.644.934 (46.596.166) (30.497.381 ) (3.968.966 ) 346.582.421 Total cost

1 Januari 31 Desember
2024/ 2024/
January 1, Penambahan/ Pengurangan/ Koreksi/ December 31,
2024 Additions Deductions Correction 2024
Harga perolehan 927.005.630 89.178.855 (113.579.929 ) (8.398.006 ) 894.206.550 At cost
Akumulasi depresiasi (400.049.037 ) (159.142.044) 110.482.475 3.628.304 (445.080.302 ) Accumulated depreciation
Akumulasi penurunan nilai - (21.481.314) - - (21.481.314 ) Accumulated impairment
Total 526.956.593 (91.444.503) (3.097.454 ) (4.769.702 ) 427.644.934 Total cost

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