Title DIVA-2022.pdf ✅

PT DISTRIBUSI VOUCHER NUSANTARA TBK DAN ENTITAS ANAKNYA / AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN / CONSOLIDATED FINANCIAL STATEMENTS Pada dan untuk Tahun yang Berakhir Tanggal 31 Desember 2022 / As of and for the Year Ended December 31, 2022 dan /and LAPORAN AUDITOR INDEPENDEN / INDEPENDENT AUDITORS’ REPORT

Nexia KPS LAPORAN AUDITOR INDEPENDEN Laporan No. 00237/3.0357/AU.1/05/1625-1/1/III/2023 Pemegang Saham, Dewan Komisaris dan Direkb.Jr PT Distribusi Voucher Nusantara Tbk Opirri Kami telah mengaudit laporan keuangan konsolidasian PT Distrihusi Voucher Nusantara Tbk dan entitas anaknya (secara kolektif disebut sebagai "Grup"), yang terdiri dari Laporan posisi keuangan konsolidasian tanggal31 Desember 2022, serta laporan laba rugi dan penghasilan komprehensif lain konsolidasian, laporan perubahan ekuitas konsolidasian, dan laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, serta catatan atas laporan keuangan konsolidasian, termasuk ikhtisar kebijakan akuntansi signifikan. Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, laporan posisi keuangan konsolidasian Grup tanggal31 Desember 2022, serta kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia. Basis Opini Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Tanggung jawab kami menurut standar tersebut diuraikan Lebih lanjut dalam paragraf Tanggung Jawab Auditor terhadap Audit atas laporan Keuangan Konsolidasian pada laporan kami. Kami independen terhadap Grup berdasarkan ketentuan etika yang relevan dalam audit kami atas laporan keuangan konsolidasian di Indonesia, dan kami telah memenuhi tanggung jawab etika lainnya berdasarkan ketentuan tersebut. Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk rnenyediakan suatu basis bagi opini audit kami. Hal Audit Utama Hal audit utama adalah hal-hal yang, menurut pertimbangan profesional kami, merupakan hal yang paling signifikan dalam audit kami atas laporan keuangan konsolidasian periode kini. Hal-hal tersebut disampaikan dalam konteks audit kami atas laporan keuangan konsolidasian secara keseluruhan, dan dalam merumuskan opini kami atas Laporan keuangan konsolidasian terkait, kami tidak menyatakan suatu opini terpisah atas hal audit utama tersebut. - Mf\IHfiCHITIH iii FORUM OF FIRMS KANAKA PURADIREDJA, SUHARTONO Branch Jakarta Selatan Branch licence No. 1165/KM.1/2017 18 Office Park Tower A, 20th floor Jl. TB. Simatupang No. 18. Pasar Minggu Jakarta 12520 - Indonesia P. 62 - 21 22708292 F. 62 - 21 22708299 E. [email protected] www.nexia.id The original report included herein is in Indonesian language. INDEPENDENT AUDITORS' REPORT Reoort No. 00237/3.0357/AU.1/05/1625-111/IIIj2023 The Shareholders, Board of Commissioners and Directors PT Distribusi Voucher Nusantara Tbk Opinion We have audited the consolidated financial statements of PT Distribusi Voucher Nusantara Tbk and its subsidiaries (collectively referred to as "the Group"), which comprise the consolidated statement of financial position as of December 31, 2022, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity, and consolidated statement of cash flows for the year then ended, and notes to consolidated financial statements, including a summary of significant accounting policies. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial statement position of the Group as of December 31, 2022, and its consolidated financial performance and its consolidated cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards. Basis for Opinion We conducted our audit in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the audit of the consolidated financial statements paragraph of our report We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Indonesia, and we have fulfiUed our other ethical responsibiUties in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. NEXIA KPS _ KANAKA PURADIREDJA, SUHARTONO is a member firm of the "Nexia International" network. <> 2015 Nexia International Limited. All right reserved. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International Network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Member Firms of the Nex1a International Network are independently owned and operated. Nexia Intenational Limited does not accept any responsibilty for the commission of any act, or omission to act by, or the liabilities of. any of its members. Nexia International Limited does not accept liability for any loss arising from any action taken, or omission, on the basis of content in this document or any documentation and external links provided. The trade marks NEXIA INTERNATIONAL. NEXIA and the NEXIA logo are owned by Nexia International Limited and used under license. Reference to Nexia or Nexia International are to Nexia International Limited or to the "Nexia International" network firms. as the context may dictate. For more information visit www.nexia.com Jakarta Pusat Jakarta Barat Jakarta Selatan M eda n Surabaya Serna rang