Audit Opinion
We have audited the financial statements of PT Inter Aneka Lestari Kimia (hereinafter referred to as "PT IALK"), which comprise the balance sheet as of December 31, 2025, the income statement for the year 2025, the cash flow statement, and the notes to the financial statements.
We believe that the financial statements present a true and fair view of the financial position of PT IALK as of December 31, 2025, and the results of its operations and cash flows for the year 2025.
Basis for Audit Opinion
We conducted our audit in accordance with the auditing standards of the Chinese Institute of Certified Public Accountants. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of PT IALK in accordance with the ethical requirements that are relevant to our audit of the financial statements in China, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation of the financial statements that give a true and fair view in accordance with the applicable financial reporting framework, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Those charged with governance are responsible for overseeing the company's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with auditing standards will always detect a material misstatement when it exists.
Assets and Liabilities Table
| Item | Amount (as of Dec 31, 2025) | Amount (as of Dec 31, 2024) | Change |
|---|---|---|---|
| Total Assets | 220,676,411.95 | 210,666,538.18 | Increase |
| Total Liabilities | 181,696,185.17 | 183,539,572.21 | Decrease |
Income Statement Table
| Item | Amount (2025) | Amount (2024) | Change |
|---|---|---|---|
| Total Revenue | 229,818,930.32 | 230,929,210.46 | Decrease |
| Total Expenses | 239,818,930.32 | 230,929,210.46 | Increase |
| Net Income | -10,135,562.96 | -2,542,790.50 | Increase |
Cash Flow Statement Table
| Item | Amount (2025) | Amount (2024) | Change |
|---|---|---|---|
| Cash from Operating Activities | 256,161,582.22 | 232,412,767.76 | Increase |
| Cash from Investing Activities | -4,873,051.76 | 5,789,857.16 | Decrease |
| Cash from Financing Activities | 261,037,633.88 | 238,202,624.92 | Increase |
Notes to Financial Statements
PT Inter Aneka Lestari Kimia (hereinafter referred to as "the Company") was established on February 21, 1985, under the 92nd Decree. The Company primarily engages in the production of waterproofing products under the "Aquaproof" brand.
The Company’s parent company is PT Unichem Indomulia, which ultimately controls PT Unichem Indomulia.
The financial statements were approved by the board of directors on April 15, 2026.
II. Basis for Financial Reporting
1. Compilation Basis
The financial statements are prepared based on the going concern assumption. The Company has conducted a review of its operational capacity over the next 12 months and has not identified any factors that may affect its ability to continue as a going concern.
2. Accounting Period
The Company’s accounting year runs from January 1 to December 31.