PT ANCARA LOGISTICS INDONESIA TBK QUARTERLY-XBRL

BasisOfPreparationOfConsolidatedFinancialStatementsTextBlock

The accounting policies applied in the preparation of these consolidated financial statements are consistent with the accounting policies applied in the preparation of the Group consolidated financial statements for the year ended December 31, 2025, except for the adoption of amended accounting standards effective January 1, 2026 as described in the related accounting policies. The consolidated financial statements, except for the consolidated statement of cash flows, have been prepared on the accrual basis using the historical cost basis of accounting, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts. The consolidated statements of cash flows are prepared using the direct method, and classified into operating, investing and financing activities. Additional disclosure is presented to evaluate changes in liabilities arising from financing activities, including the changes arising from cash flows or non-cash changes. When the entity adopts accounting policy retrospectively or restates items in its financial statements or the entity reclassifies the items in its financial statements, the statement of financial position at the beginning of comparative period is presented. The presentation currency used in the preparation of the consolidated financial statements is Rupiah (Rp), which is also the functional currency of the Group. The preparation of consolidated financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain accounting estimation and assumptions. It also requires management to exercise its judgment in the process of applying the Group accounting policies.