PT XLSMART Telecom Sejahtera Tbk

Name: PT XLSMART Telecom Sejahtera Tbk financial statements and ratios
Creator: Annalist

EXCL · IDX · Communication and media, telecommunications · Indonesia · SAK · Fiscal year ends December

Latest report: FY2025, the fiscal year ended 31 December 2025, its statements approved by the board on 12 February 2026. Snapshot FY2025_ac02fd70.

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Overview

Revenue, fiscal year

+23.4% year on year

Profit before tax, fiscal year

n.m. year on year

Net income, fiscal year

n.m. year on year

Diluted EPS, fiscal year

n.m. year on year

Pre-tax margin, fiscal year

−19.5pp year on year

Return on equity, fiscal year

−22.8pp year on year

Select a figure to see the document it came from.

Key Findings

Findings for the latest fiscal year, with their history over earlier years.

Revenue for the fiscal year ended 31 December 2025 was Rp42.45 trillion, 23.4% higher than in the previous fiscal year.
Strengthenedin FY2025 · stated since FY202323.4% from 6.4% in FY2024
Rule: Revenue against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedRevenue for the fiscal year ended 31 December 2025 was Rp42.45 trillion, 23.4% higher than in the previous fiscal year.Recorded from FY2025_ac02fd70 · data update
2. FY2024 WeakenedRevenue for the fiscal year ended 31 December 2024 was Rp34.39 trillion, 6.4% higher than in the previous fiscal year.Reconstructed · data update
3. FY2023 NewRevenue for the fiscal year ended 31 December 2023 was Rp32.32 trillion, 10.9% higher than in the previous fiscal year.Reconstructed · initial
The company reported a net loss of Rp4.43 trillion for fiscal 2025, against net income of Rp1.82 trillion in the previous fiscal year.
Newin FY2025 · first stated
Rule: Net income against the previous fiscal year · Sources Annual report 2025-12
History of this finding, 4 records
1. FY2025 NewThe company reported a net loss of Rp4.43 trillion for fiscal 2025, against net income of Rp1.82 trillion in the previous fiscal year.Recorded from FY2025_ac02fd70 · data update
2. FY2025 RetiredThe finding changed to a loss.Recorded from FY2025_ac02fd70 · data update
3. FY2024 StrengthenedNet income attributable to the company for fiscal 2024 was Rp1.82 trillion, 44.7% higher than in the previous fiscal year.Reconstructed · data update
4. FY2023 NewNet income attributable to the company for fiscal 2023 was Rp1.26 trillion, 14.0% higher than in the previous fiscal year.Reconstructed · initial
Return on equity for fiscal 2025 was -15.8%, against 6.9% a year earlier.
Newin FY2025 · first stated
Rule: Return on equity against a year earlier · Sources Annual report 2025-12, Annual report 2024-12
History of this finding, 5 records
1. FY2025 NewReturn on equity for fiscal 2025 was -15.8%, against 6.9% a year earlier.Recorded from FY2025_ac02fd70 · data update
2. FY2025 RetiredThe finding changed to lower than a year earlier.Recorded from FY2025_ac02fd70 · data update
3. FY2024 NewReturn on equity for fiscal 2024 was 6.9%, against 4.8% a year earlier.Reconstructed · data update
4. FY2024 RetiredThe finding changed to higher than a year earlier.Reconstructed · data update
5. FY2023 NewReturn on equity for fiscal 2023 was 4.8%, against 4.8% a year earlier.Reconstructed · initial
Net debt was Rp60.16 trillion at 31 December 2025.
Strengthenedin FY2025 · stated since FY2023
Rule: Net debt or net cash · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedNet debt was Rp60.16 trillion at 31 December 2025.Recorded from FY2025_ac02fd70 · data update
2. FY2024 ConfirmedNet debt was Rp44.70 trillion at 31 December 2024.Reconstructed · data update
3. FY2023 NewNet debt was Rp44.95 trillion at 31 December 2023.Reconstructed · initial

Records before FY2025 are reconstructed from the latest snapshot. Ledger: findings.json.

Credit, liquidity, earnings quality and score findings: Analysis.

Findings No Longer Stated

Rules whose findings applied in earlier fiscal years but not in the latest one.

Free cash flow · retired in FY2024
1. FY2024 RetiredThe rule did not apply to the figures as at FY2024.Reconstructed · data update
2. FY2023 NewFree cash flow for fiscal 2023 was Rp5.67 trillion, and operating cash flow was 12.8 times net income attributable to the company.Reconstructed · initial

Data

Source documents4 documents, latest Annual report for the year to 31 December 2025List

DownloadsExcel workbook · JSON

SnapshotFY2025_ac02fd70

Corporate Events

Corporate events are listed for companies whose figures come from 10-K and 10-Q filings; none are listed for this company.

Earnings, Returns and Balance Sheet

Revenue

By fiscal year, rupiah

Profit Before Tax

By fiscal year, rupiah

Profit Attributable to Owners of the Parent

By fiscal year, rupiah

Margins

By fiscal year, per cent

Returns

By fiscal year, per cent

Free Cash Flow

Operating cash flow less capital expenditure, by fiscal year, rupiah

Net Debt

Total debt less cash and short-term investments, at fiscal year end, rupiah

Diluted Earnings per Share

By fiscal year, as reported

Financial Statements

Figures as filed. Select a figure for its source document and method; a small d marks a figure derived from other figures of the same report.

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Ratios

Select a ratio for its formula and the figures it uses, each with its document; (i) gives its definition.

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Analysis

Credit update

FY2025

Annual report for the year to 31 December 2025. Changes are against the previous report, and each figure shows its period.

0changes1threshold crossed

Changes in This Report 0

No finding changed its state in the latest report.

Thresholds Crossed 1

StrengthenedAltman Z'' Zone
The Altman Z'' score for fiscal 2025 was minus 0.63, below the distress threshold of 1.10.
Interpretation. By this model, the balance sheet and earnings look like those of companies that went bankrupt in its original study: below 1.10 means distress, above 2.60 safe. Large share buybacks lower book equity and so lower the score.

Data Limits 1

Credit Metrics Not Updated for Fiscal 2025
Debt to EBITDA and FFO to debt have no value for fiscal 2025; the latest values are for fiscal 2021.

Fiscal years, with balances at each fiscal year end. Select a value for its formula and the figures it uses.

Credit MetricsLease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

Lease-adjusted debt, EBITDA and cash flow on the definitions of S&P and Moody's, as far as the filings allow.

Position in the S&P Standard Volatility Table, Fiscal 2021

S&P sorts companies into 6 bands by debt against earnings and cash flow, from the least debt to the most.

Debt equals 2.5 years of adjusted EBITDA; a year of funds from operations equals 31.5% of it.

Band	Minimal	Modest	Intermediate	Significant	Aggressive	Highly leveraged
Debt to EBITDA	below 1.5x	1.5x to 2x	2.54x2x to 3x	3x to 4x	4x to 5x	5x and above
FFO to debt	60% and above	45% to 60%	31.5%30% to 45%	20% to 30%	12% to 20%	below 12%

By Fiscal Year

Ratio	FY202131 Dec 2021	FY202231 Dec 2022	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Lease-adjusted debtBorrowings plus the obligations of long-term leases, such as rents of stores, offices and warehouses, which credit analysts count as debt.Total debt: borrowings + lease liabilities, or the lines that present them together; IFRS 16 puts every lease on the balance sheet
Adjusted EBITDAOperating profit before depreciation, amortisation, the impairment reported with them and pay in shares: the earnings that credit analysts set against debt.EBIT + depreciation and amortisation, with the impairment that the company reports together with them, + share-based payments; depreciation includes that of right-of-use assets, so no lease cost is added		n/a	n/a	n/a	n/a
Funds from operationsAdjusted EBITDA less interest and tax paid in cash: the cash the business produces each year for investment, dividends and debt repayment.Adjusted EBITDA - cash interest - cash taxes; cash interest includes the interest on lease liabilities		n/a	n/a	n/a	n/a
Debt to EBITDALease-adjusted debt measured in years of adjusted EBITDA. A figure of 3 means debt equals 3 years of those earnings; a lower figure means less debt against earnings.Lease-adjusted debt / adjusted EBITDA	intermediate	n/a	n/a	n/a	n/a
FFO to debtFunds from operations as a share of lease-adjusted debt. A figure of 25% means a year of those funds equals a quarter of the debt; a higher figure means less debt.Funds from operations / lease-adjusted debt	intermediate	n/a	n/a	n/a	n/a
Net debt to adjusted EBITDADebt to EBITDA after cash and short-term investments are set against the debt.(Lease-adjusted debt - cash - short-term investments) / adjusted EBITDA		n/a	n/a	n/a	n/a
Retained cash flow to net debtFunds from operations left after dividends, as a share of debt net of cash.(FFO - dividends) / (lease-adjusted debt - cash - short-term investments)		n/a	n/a	n/a	n/a
FFO cash interest coverThe number of times cash earnings cover cash interest, lease interest included.(FFO + cash interest) / cash interest; cash interest includes the interest on lease liabilities		n/a	n/a	n/a	n/a
EBITDA interest coverThe number of times adjusted EBITDA covers interest, lease interest included.Adjusted EBITDA / finance costs, which include the interest on lease liabilities		n/a	n/a	n/a	n/a
Liquid assets to debtCash and short-term investments as a share of lease-adjusted debt: the part of the debt that cash on hand could repay at once.(Cash + short-term investments) / lease-adjusted debt

Reconciliation of the Credit Figures

Item	FY202131 Dec 2021	FY202231 Dec 2022	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Borrowings	Rp10.27tn	Rp12.11tn	Rp10.10tn	Rp12.49tn	Rp23.66tn
Lease liabilities	Rp25.38tn	Rp31.85tn	Rp35.81tn	Rp33.59tn	Rp39.17tn
Borrowings and lease liabilities presented as one line	Rp0	Rp0	Rp0	Rp0	Rp0
Lease-adjusted debt	Rp35.65tn	Rp43.96tn	Rp45.92tn	Rp46.09tn	Rp62.83tn
EBIT	Rp4.09tn	n/a	n/a	n/a	n/a
Depreciation and amortisation, with the impairment reported with them	Rp9.96tn	n/a	n/a	n/a	n/a
Share-based payments	Rp0	n/a	n/a	n/a	n/a
Adjusted EBITDA	Rp14.04tn	n/a	n/a	n/a	n/a
Cash interest	−Rp2.38tn	n/a	n/a	n/a	n/a
Cash taxes	−Rp420bn	n/a	n/a	n/a	n/a
Funds from operations	Rp11.24tn	n/a	n/a	n/a	n/a

Method

Total debt is borrowings and lease liabilities, current and non-current, before the deduction of cash. Under IFRS 16 every lease is on the balance sheet, depreciation includes that of right-of-use assets and finance costs include the interest on lease liabilities, so no lease cost or lease interest is added.
Adjusted EBITDA adds share-based payments, and the impairment that the company reports with depreciation and amortisation, to EBIT and depreciation and amortisation. FFO deducts cash interest and cash taxes.
S&P applies its table to its own adjusted figures, which also deduct surplus cash and adjust for pensions and other items, so the band of an S&P calculation can differ.

Liquidity and MaturitiesCash and operating cash flow against debt due within 12 months, capital expenditure and dividends.

Cash and operating cash flow against debt due within 12 months, capital expenditure and dividends.

Findings No Longer Stated

Rules whose findings applied in earlier fiscal years but not in the latest one.

Liquidity cover · retired in FY2025
1. FY2025 RetiredThe rule did not apply to the figures as at FY2025.Recorded from FY2025_ac02fd70 · data update
2. FY2023 NewCash, short-term investments and operating cash flow for fiscal 2023 equalled 1.0 times the sum of debt due within 12 months, capital expenditure and dividends.Reconstructed · initial

Sources and Uses, Fiscal 2023

Sources	Amount
Cash and short-term investments	Rp966bn
Operating cash flow	Rp16.10tn
Sources	Rp17.06tn

Uses	Amount
Debt due within 12 months	Rp6.88tn
Capital expenditure	Rp10.42tn
Dividends paid	Rp549bn
Uses	Rp17.85tn

Liquidity cover 0.96x

By Fiscal Year

Ratio	FY202131 Dec 2021	FY202231 Dec 2022	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Liquidity coverCash on hand plus a year of operating cash flow, against the cash needed in the next 12 months for maturing debt, capital spending and dividends. Above 1, these sources cover the uses without new borrowing.(Cash + short-term investments + operating cash flow) / (debt due within 12 months + capital expenditure + dividends); the flows of the fiscal year or of the last 4 quarters are taken as those of the next 12 months, and undrawn facilities are not included				n/a	n/a
Debt due within 12 monthsBorrowings and lease liabilities due within the next 12 months, which the company must repay or refinance.Current borrowings + current lease liabilities, or the current line that presents them together

Method

Debt due within 12 months is current borrowings and current lease liabilities.
Capital expenditure and dividends of the fiscal year are taken as those of the next 12 months. Undrawn credit facilities are not included.

Earnings QualityCash-flow accruals −21.8% · FY2025

Accruals and the cash backing of reported earnings.

Operating cash flow for fiscal 2025 exceeded net income attributable to the company by an amount equal to 21.8% of average total assets.
Interpretation. The profit came in as cash: operating cash flow was larger than net income. Profit backed by cash tends to repeat more than profit made of accounting entries (Sloan, 1996).
Strengthenedin FY2025 · stated since FY2023−21.8% from −18.4% in FY2024
Rule: Cash backing of earnings · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedOperating cash flow for fiscal 2025 exceeded net income attributable to the company by an amount equal to 21.8% of average total assets.Recorded from FY2025_ac02fd70 · data update
2. FY2024 StrengthenedOperating cash flow for fiscal 2024 exceeded net income attributable to the company by an amount equal to 18.4% of average total assets.Reconstructed · data update
3. FY2023 NewOperating cash flow for fiscal 2023 exceeded net income attributable to the company by an amount equal to 17.0% of average total assets.Reconstructed · initial

By Fiscal Year

Ratio	FY202131 Dec 2021	FY202431 Dec 2024	FY202531 Dec 2025
Cash-flow accrualsNet income less operating cash flow, against average assets: the part of profit not received in cash in the same period. Research associates high accruals with lower earnings in later years; a negative figure means cash exceeded profit.(Net income attributable to the company - operating cash flow) / average total assets	n/a
Total accrualsAccruals that also cover long-term operating and financial assets and liabilities (Richardson, Sloan, Soliman and Tuna, 2005). Acquisitions raise the figure.Change in net operating working capital, net non-current operating assets and net financial assets / average total assets (Richardson, Sloan, Soliman and Tuna, 2005)	n/a
Free cash flow to net incomeFree cash flow against net income. Below 1, investment and working capital take up part of the profit.(Operating cash flow - capital expenditure) / net income attributable to the company		n/a	n/a

Method

Cash-flow accruals are net income attributable to the company less operating cash flow, over average total assets. Balance sheet accruals follow Sloan (1996) and total accruals Richardson, Sloan, Soliman and Tuna (2005).
Balance sheet and total accruals include the assets and liabilities that acquisitions bring in and disposals take out; cash-flow accruals exclude them.

Forensic and Distress ScoresDistress zoneAltman Z'' −0.63, Piotroski 5 of 9 · FY2025

Published distress and misstatement models, with their original coefficients and thresholds.

The Altman Z'' score for fiscal 2025 was minus 0.63, below the distress threshold of 1.10.
Interpretation. By this model, the balance sheet and earnings look like those of companies that went bankrupt in its original study: below 1.10 means distress, above 2.60 safe. Large share buybacks lower book equity and so lower the score.
Strengthenedin FY2025 · stated since FY2023−0.63 from 0.29 in FY2024
Rule: Altman Z'' zone · Sources Annual report 2025-12
History of this finding, 3 records
1. FY2025 StrengthenedThe Altman Z'' score for fiscal 2025 was minus 0.63, below the distress threshold of 1.10.Recorded from FY2025_ac02fd70 · data update
2. FY2024 ConfirmedThe Altman Z'' score for fiscal 2024 was 0.29, below the distress threshold of 1.10.Reconstructed · data update
3. FY2023 NewThe Altman Z'' score for fiscal 2023 was 0.14, below the distress threshold of 1.10.Reconstructed · initial
The Piotroski F-score for fiscal 2025 was 5 of 9. The 4 signals not met were return on assets above zero, return on assets higher than a year earlier, long-term debt to assets lower than a year earlier and margin higher than a year earlier.
Interpretation. The score counts how many of 9 tests of profit, debt, liquidity and efficiency the company passes. A score of 4 to 6 is the middle group: Piotroski (2000) placed 7 to 9 in the strongest group and 0 to 3 in the weakest.
Newin FY2025 · first stated
Rule: Piotroski F-score · Sources Annual report 2024-12, Annual report 2025-12
History of this finding, 5 records
1. FY2025 NewThe Piotroski F-score for fiscal 2025 was 5 of 9. The 4 signals not met were return on assets above zero, return on assets higher than a year earlier, long-term debt to assets lower than a year earlier and margin higher than a year earlier.Recorded from FY2025_ac02fd70 · data update
2. FY2025 RetiredThe finding changed to a middle score.Recorded from FY2025_ac02fd70 · data update
3. FY2024 NewThe Piotroski F-score for fiscal 2024 was 9 of 9.Reconstructed · data update
4. FY2024 RetiredThe finding changed to a high score.Reconstructed · data update
5. FY2023 NewThe Piotroski F-score for fiscal 2023 was 5 of 9. The 4 signals not met were return on assets higher than a year earlier, long-term debt to assets lower than a year earlier, current ratio higher than a year earlier and asset turnover higher than a year earlier.Reconstructed · initial

By Fiscal Year

Ratio	FY202131 Dec 2021	FY202231 Dec 2022	FY202331 Dec 2023	FY202431 Dec 2024	FY202531 Dec 2025
Altman Z'' scoreA measure of the risk of financial distress, built from working capital, retained earnings, operating profit and equity. Above 2.60 the model counts a company as safe and below 1.10 as in distress; between the 2 is a grey zone.6.56 x working capital / total assets + 3.26 x retained earnings / total assets + 6.72 x EBIT / total assets + 1.05 x total equity / total liabilities (Altman, 1995); distress zone below 1.10, safe zone above 2.60	distress zone	distress zone	distress zone	distress zone	distress zone
Dechow F-scoreThe probability of a material misstatement in the accounts, estimated from accruals, receivables, stock, cash sales, profitability and new financing, against the average. A score of 1 means average risk and 2 means twice the average.Predicted probability of a misstatement (model 1 of Dechow, Ge, Larson and Sloan, 2011) / 0.0037, the unconditional probability; 1 equals the base rate	n/a	n/a
Piotroski F-scoreA count of 9 yes or no tests on profitability, cash flow, debt, liquidity, new shares, margins and the use of assets. A score of 7 to 9 indicates improving strength and 0 to 3 indicates weakness.Number of 9 binary signals met on profitability, cash flow, debt, liquidity, equity issuance, margin and asset turnover (Piotroski, 2000)	n/a	n/a

Altman Z'' Score

fiscal 2025

A measure of the risk of financial distress, built from working capital, retained earnings, operating profit and equity. Above 2.60 the model counts a company as safe and below 1.10 as in distress; between the 2 is a grey zone.

−0.63Distress zone, below 1.10

Grey zone, 1.10 to 2.60

Safe zone, above 2.60

The score of minus 0.63 is in the distress zone of the model, below 1.10. The largest part is equity against liabilities, at 0.37; working capital below zero lowers the score by 0.96 and an operating loss by 0.07.

Part	Value	Coefficient	Contribution
Working capital / total assetsCurrent assets less current liabilities, against total assets: the short-term funds available for operations.	−0.146	6.560	−0.957
Retained earnings / total assetsProfits kept in the business over its life, against total assets.	0.009	3.260	0.029
EBIT / total assetsOperating profit against total assets: the earning power of the assets.	−0.011	6.720	−0.073
Total equity / total liabilitiesBook equity against liabilities: how far the assets could fall in value before liabilities exceed them.	0.352	1.050	0.369
Score			−0.631

Altman, Hartzell and Peck (1995), for non-manufacturing companies. The model omits the ratio of sales to total assets of the 1968 model and uses book equity. Working capital below zero and equity reduced by share repurchases lower the score.

Dechow F-score

fiscal 2025

The probability of a material misstatement in the accounts, estimated from accruals, receivables, stock, cash sales, profitability and new financing, against the average. A score of 1 means average risk and 2 means twice the average.

A score of 0.84 means a probability of a misstatement 0.84 times the average rate in the Dechow sample: 0.31% against 0.37%.

Part	Value	Coefficient	Contribution
Intercept			−7.893
Total accruals (Richardson, Sloan, Soliman and Tuna)Total accruals: the growth of operating and financial assets net of liabilities, against average assets.	0.025	0.790	0.020
Change in receivables / average total assetsThe growth of receivables against average assets.	0.031	2.518	0.079
Change in inventories / average total assetsThe growth of stock against average assets.	−0.000	1.191	−0.000
Assets other than cash and property, plant and equipment / total assetsAssets other than cash and property, plant and equipment, as a share of total assets: assets whose value depends more on judgement.	0.977	1.979	1.933
Change in cash salesThe growth of sales collected in cash.	0.159	0.171	0.027
Change in return on assetsThe change in return on assets against a year earlier. A fall raises the score.	−0.065	−0.932	0.060
Debt or equity issued in the year, 1 or 01 when the company issued shares or debt in the year.	0.000	1.029	0.000
Predicted value			−5.774
Probability of a misstatement			0.31%

Model 1 of Dechow, Ge, Larson and Sloan (2011), estimated on misstatements named in SEC Accounting and Auditing Enforcement Releases. The score is the predicted probability of a misstatement over 0.37%, the unconditional probability in their sample, so 1.00 equals that base rate.

Piotroski F-score

fiscal 2025

A count of 9 yes or no tests on profitability, cash flow, debt, liquidity, new shares, margins and the use of assets. A score of 7 to 9 indicates improving strength and 0 to 3 indicates weakness.

5 of the 9 tests are met, in the middle group of 4 to 6.

Signal	FY2025	FY2024
Return on assets above zero	Not met	Met
Operating cash flow above zero	Met	Met
Return on assets higher than a year earlier	Not met	Met
Operating cash flow above net income	Met	Met
Long-term debt to assets lower than a year earlier	Not met	Met
Current ratio higher than a year earlier	Met	Met
No common equity issued	Met	Met
Margin higher than a year earlier	Not met	Met
Asset turnover higher than a year earlier	Met	Met

Piotroski (2000), 9 signals on profitability, funding and operating efficiency, designed for companies with high book-to-market ratios. Piotroski grouped scores of 8 and 9 as high and 0 and 1 as low; the findings group 7 to 9 and 0 to 3.

Source Documents

Documents of this snapshot, latest first. A report that states no date of publication carries the date on which its board approved the statements.

Document	Date	Id	SHA-256
Annual report for the year to 31 December 2025	12 Feb 2026, the date on which the board approved the statements	AR:xlsmart-2025-12-31	417728ba6af1
Annual report for the year to 31 December 2024	5 Feb 2025, the date on which the board approved the statements	AR:xlsmart-2024-12-31	265435a89187
Annual report for the year to 31 December 2023	9 Feb 2024, the date on which the board approved the statements	AR:xlsmart-2023-12-31	fb0cfbe811e5
Annual report for the year to 31 December 2022	17 Feb 2023, the date on which the board approved the statements	AR:xlsmart-2022-12-31	c8b2368e6887

Checks

386374 of 386 checks passed, 12 warnings

Statement arithmetic273 passedIn every annual report used, the lines of each statement add up to the totals printed under them, profit before tax less income tax gives the profit, the balance sheet balances, and the cash at the end of each year is the cash at its start with its change. A report that fails one is not used. Checked at error level.

Statements and notes0 of 8 passedWhere the statement of cash flows gives no depreciation and amortisation, the amount comes from the statement of profit or loss, a note on expenses by nature or the note on segments. Where the report gives it twice, both amounts agree; an amount that the report gives twice in disagreement is withheld. Where the report gives none of these, the amount is the sum of the charges that the notes on each class of assets state, used only where the notes on costs give the same sum and every class of assets on the balance sheet has its charge. Checked at warning level.

Depreciation and amortisation, FY2022: Rp10,569,622m against Rp10,577,189m

Depreciation and amortisation, FY2023: Rp11,347,758m against Rp11,504,974m

Depreciation and amortisation, FY2022: Rp10,570,361m against Rp10,577,928m

Depreciation and amortisation, FY2023: Rp11,349,235m against Rp11,506,451m

Depreciation and amortisation, FY2024: Rp12,074,335m against Rp12,291,263m

Fiscal calendar9 passedFiscal years last 350 to 380 days, and each starts on the day after the one before. Checked at error level.

Coverage2 passedThe latest fiscal year gives total assets and a profit figure. Checked at error level.

Balance sheet identity5 passedTotal assets equal total liabilities and equity at each balance sheet date. Checked at error level.

Earnings per share5 passedProfit divided by earnings per share gives a number of shares in line with the other years. Checked at warning level.

Agreement between annual reports80 passedA value of a year that the annual report of the year and that of the next year give in the same amount. A value that the later report gives differently is listed as a restatement, and the later value is used. Checked at warning level.

Withheld values4 values withheldA value that contradicts the definition of its item, or that documents report in contradiction, is withheld. Checked at warning level.

Depreciation and amortisation, FY2022: withheld, the annual report gives it twice, in amounts that disagree

Depreciation and amortisation, FY2023: withheld, the annual report gives it twice, in amounts that disagree

Depreciation and amortisation, FY2024: withheld, the annual report gives it twice, in amounts that disagree

Depreciation and amortisation, FY2025: withheld, the annual report gives it twice, in amounts that disagree

Data Quality

How many values of this snapshot the checks prove, and how many Annalist derives, withholds and tracks as restated. Every company.

Values published	181
Confirmed by other figures	51.4%, 93 values
Confirmed by a second document	44.2%, 80 values
Derived from reported figures	2.8%, 5 values
Values withheld	4
Restated figures tracked	27
Changes compared on one basis	3
Company lines mapped	0 of 0 reviewed

Citation

Annalist, PT XLSMART Telecom Sejahtera Tbk, snapshot xlsmart/FY2025_ac02fd70 (as of FY2025); <item label>, <period>; source <document id> (<document url>)

Snapshot FY2025_ac02fd70 · dataset SHA-256 ac02fd7068d3f3ad3eb1395b87b6283aa561cee3014f595101168a1cad93f61e · findings rules 0.4

Data: info.json · dataset.json · validation.json · documents.json