NERACA KONSOLIDASI CONSOLIDATED BALANCE SHEETS 31 MARET 2005 DAN 2004 MARCH 31, 2005 AND 2004 AKTIVA ASSETS AKTIVA LANCAR CURRENT ASSETS Kas dan setara kas 73,630 2e,4 161,267 Cash and cash equivalents Investasi jangka pendek 726,887 2f,5,42 641,372 Short-term investments Piutang usaha - setelah Trade accounts receivable - dikurangi penyisihan piutang ragu-ragu net of allowance for doubtful accounts of Rp 4.530 juta tahun 2005 dan Rp 4,530 million in 2005 and Rp 37.062 juta tahun 2004 Rp 37,062 million in 2004 Pihak hubungan istimewa - 2g,6,16,23,42 2,305 Related parties Pihak ketiga 478,011 2g,6,16,23 377,191 Third parties Piutang lain-lain 47,753 2g,7 33,771 Other accounts receivable Persediaan 488,895 2h,8,16,23 442,400 Inventories Uang muka dan biaya dibayar dimuka 197,666 2i,9 119,066 Advances and prepaid expenses Pajak dibayar dimuka 105,860 10 76,171 Prepaid taxes Jumlah Aktiva Lancar 2,118,702 1,853,543 Total Current Assets AKTIVA TIDAK LANCAR NONCURRENT ASSETS Rekening bank dibatasi penggunaannya 29 23 29 Restricted cash in bank Aktiva pajak tangguhan - bersih 259,860 2q,38 208,004 Deferred tax assets Investasi pada perusahaan asosiasi 721,786 2f,11 652,481 Investments in associates Investasi lain 304,756 2f,12 140,320 Other investments Aktiva tetap - setelah dikurangi Fixed assets - net of accumulated akumulasi penyusutan depreciation of Rp 2.041.745 juta tahun 2005 dan Rp 2,041,745 million in 2005 and Rp 1.725.308 juta tahun 2004 2,538,373 2j,2k,13 2,165,841 Rp 1,725,608 million in 2004 Piutang pihak hubungan istimewa 8,359 2g,41 38,662 Receivables from related parties Goodwill 324,618 2b,14,40 223,609 Goodwill Aktiva lain-lain 667,705 2i,2l,15 336,598 Other assets Jumlah Aktiva Tidak Lancar 4,825,485 3,765,544 Total Noncurrent Assets JUMLAH AKTIVA 6,944,186 5,619,087 TOTAL ASSETS - 2 -
PT. BIMANTARA CITRA Tbk DAN ANAK PERUSAHAAN PT. BIMANTARA CITRA Tbk AND ITS SUBSIDIARIES NERACA KONSOLIDASI CONSOLIDATED BALANCE SHEETS 31 MARET 2005 DAN 2004 MARCH 31, 2005 AND 2004 - Lanjutan - Continued KEWAJIBAN DAN EKUITAS LIABILITIES AND EQUITY KEWAJIBAN LANCAR CURRENT LIABILITIES Pinjaman jangka pendek 126,441 16 323,016 Short-term loans Wesel bayar 100,000 17 160,000 Notes payable Hutang usaha 303,268 18 208,019 Trade accounts payable Hutang lain-lain 57,238 19 104,927 Other accounts payable Pendapatan belum diakui 49,838 2m,20 43,852 Unearned revenues Hutang pajak 91,096 2q,21 102,399 Taxes payable Biaya masih harus dibayar 208,685 22 234,902 Accrued expenses Hutang jangka panjang jatuh Current maturities of long-term tempo dalam satu tahun liabilities Pinjaman jangka panjang 360,612 2p,23 255,087 Long-term loans Sewa guna usaha 10,485 2k,24 19,812 Lease liabilities Jumlah Kewajiban Lancar 1,307,663 1,452,014 Total Current Liabilities KEWAJIBAN TIDAK LANCAR NONCURRENT LIABILITIES Kewajiban pajak tangguhan 26,293 2q,39 20,489 Deferred tax liabilities Hutang pihak hubungan istimewa 3,405 42 12,227 Payables to related parties Goodwill negatif 81 2b,14,40 6,551 Negative goodwill Hutang jangka panjang-setelah dikurangi bagian yang jatuh tempo Long-term liabilities - net of dalam satu tahun current maturities Pinjaman jangka panjang 1,106,438 2p,23 1,270,434 Long-term loans Sewa guna usaha 25,673 2k,24 35,747 Lease liabilities Hutang obligasi 1,185,160 25 550,000 Bonds payable Kewajiban tidak lancar lain-lain 177,192 2k,2p,26 120,514 Other noncurrent liabilities Jumlah Kewajiban Tidak Lancar 2,524,241 2,015,962 Total Noncurrent Liabilities HAK MINORITAS 310,205 27 292,318 MINORITY INTERESTS EKUITAS EQUITY Modal saham - nilai nominal Capital stock - Rp 500 par value Rp 500 per saham per share Modal dasar - 3 miliar saham Authorized - 3 billion shares Modal ditempatkan dan disetor - Issued and paid-up 1.296.797.040 saham tahun 2005 dan 1,296,797,040 shares in 2005 and 1.028.009.956 saham tahun 2004 648,399 28 514,005 1,028,009,956 shares in 2004 Agio saham 727,265 29 189,987 Additional paid-in capital Modal sumbangan 410 30 410 Donated capital Modal lain-lain - opsi saham karyawan 5,030 2o,41 6,980 Other capital - employee stock option Selisih kurs penjabaran laporan keuangan 135,829 2d,11 97,024 Translation adjustments Keuntungan (kerugian) belum direalisasi efek Unrealized gain (loss) on available ekuitas tersedia dijual 35,411 2f,12 (2,726) for sale equity securities Saldo laba 1,249,735 1,053,113 Retained earnings Jumlah Ekuitas 2,802,078 1,858,793 Total Equity JUMLAH KEWAJIBAN DAN EKUITAS 6,944,186 5,619,087 TOTAL LIABILITIES AND EQUITY - 3 -
PT BIMANTARA CITRA Tbk DAN ANAK PERUSAHAAN PT BIMANTARA CITRA Tbk AND ITS SUBSIDIARIES LAPORAN LABA RUGI KONSOLIDASI CONSOLIDATED STATEMENTS OF INCOME PENDAPATAN 533,172 2m,32 380,695 REVENUES BEBAN POKOK PENJUALAN 254,060 2m,33 161,897 COST OF SALES LABA KOTOR 279,112 218,798 GROSS PROFIT BEBAN USAHA 229,133 2m,34 210,466 OPERATING EXPENSES LABA USAHA 49,979 8,332 INCOME FROM OPERATIONS PENGHASILAN (BEBAN) LAIN-LAIN 2m OTHER INCOME (CHARGES) Penghasilan bunga 1,592 2e,2f 1,523 Interest income Beban bunga (43,798) 16,23 (46,086) Interest expense Keuntungan (kerugian) kurs mata uang asing - bersih (28,408) 2d 1,158 Gain (loss) on foreign exchange - net Lain-lain - bersih 3,720 35 4,188 Others - net Penghasilan (Beban) Lain-lain - Bersih (66,894) (39,217) Other Income (Charges) - Net BAGIAN LABA BERSIH PERUSAHAAN EQUITY IN NET INCOME OF ASOSIASI 20,880 2f,11 9,315 ASSOCIATES LABA (RUGI) SEBELUM PAJAK 3,965 (21,570) INCOME (LOSS) BEFORE TAX MANFAAT (BEBAN) PAJAK (13,663) 2q,36 15,788 TAX BENEFIT (EXPENSES) RUGI SEBELUM HAK MINORITAS (9,698) (5,782) LOSS BEFORE MINORITY INTERESTS HAK MINORITAS 24,770 27 23,702 MINORITY INTERESTS LABA BERSIH 15,072 17,920 NET INCOME LABA PER SAHAM EARNINGS PER SHARE (Rupiah penuh) 2r,38 (Full Rupiah amount) Termasuk pos tidak berulang Including nonrecurring items Saham dasar 12 17 Basic Saham dilusian 12 17 Diluted - 4 -
LAPORAN PERUBAHAN EKUITAS KONSOLIDASI CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Keuntungan (kerugian) belum direalisasi efek ekuitas Selisih tersedia dijual/ Modal lain-lain - kurs Unrealized Agio opsi saham penjabaran gain (loss) on saham/ Modal karyawan/ laporan available Jumlah Modal Additional sumbangan/ Other capital - keuangan/ for sale Saldo laba/ ekuitas/ disetor/ paid-in Donated employee stock Translation equity Retained Total Notes Capital stock capital capital option adjustments securities earnings equity Saldo per 1 Januari 2004 512,100 185,667 410 9,847 99,081 (2,726) 1,060,887 1,865,266 Balance at January 1, 2004 Opsi saham karyawan 2o,41 1,673 4,552 - (2,867) - - - 3,358 Employees stock option Penyesuaian selisih kurs 2d,11 - - - - (2,057) - - (2,057) Foreign currency translation adjustment Dividen 37 - - - - - - (25,694) (25,694) Dividend Laba bersih periode berjalan - - - - - - 17,920 17,920 Net income for the period Saldo per 31 Maret 2004 513,773 190,219 410 6,980 97,024 (2,726) 1,053,113 1,858,793 Balance at March 31, 2004 Saldo per 1 Januari 2005 648,183 726,678 410 5,259 128,953 26,111 1,234,663 2,770,257 Balance at January 1, 2005 Opsi saham karyawan 2o,41 216 587 - (229) - - - 574 Employees stock option Penyesuaian selisih kurs 2d,11 - - - - 6,876 - - 6,876 Foreign currency translation adjustment Keuntungan belum direalisasi Unrealized gain on available for efek ekuitas tersedia dijual 2f,12 - - - - - 9,300-9,300 sale equity securities Laba bersih periode berjalan - - - - - - 15,072 15,072 Net income for the period Saldo per 31 Maret 2005 648,399 727,265 410 5,030 135,829 35,411 1,249,735 2,802,078 Balance at March 31, 2005 statements which are an integral part of the consolidated - 5 -
LAPORAN ARUS KAS KONSOLIDASI CONSOLIDATED STATEMENTS OF CASH FLOWS 2005 2004 ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan kas dari pelanggan 771,555 548,363 Cash receipts from customers Pembayaran kas kepada pemasok Cash paid to suppliers and dan karyawan (663,915) (522,667) employees Kas dihasilkan dari (digunakan untuk) operasi 107,640 25,696 Cash generated from (used in) operations Pembayaran pajak penghasilan (35,369) (51,910) Income tax paid Pembayaran bunga (34,360) (47,261) Interest paid Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) Aktivitas Operasi 37,911 (73,475) Operating Activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Penerimaan bunga 3,146 1,323 Interest received Pencairan (penempatan) investasi jangka pendek (21,922) 167,726 Redemptions (placements) in short-term investments Penambahan investasi pada anak perusahaan (20,020) (36,430) Additions to investment in subsidiaries Hasil penjualan investasi lain - 98 Proceeds from sale of other investments Perolehan aktiva tetap (59,357) (76,467) Acquisitions of fixed assets Hasil penjualan aktiva tetap 2 2,166 Proceeds from sale of fixed assets Penambahan aktiva lain-lain (36,592) (38,390) Additions to other assets Kas Bersih Digunakan untuk Aktivitas Investasi (134,743) 20,026 Net Cash Used in Investing Activities ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan pinjaman jangka pendek 43,415 (7,235) Proceeds from short-term loans Penerimaan pinjaman jangka panjang 24,519 32,544 Proceeds from long-term loans Pembayaran hutang sewa guna usaha (3,081) (2,580) Payments of lease liabilities Setoran modal dari : Capital contribution from : Pemegang saham minoritas anak perusahaan - 23,401 Minority stockholders of a subsidiary Pelaksanaan opsi program kepemilikan saham 574 3,358 Exercise of the employee stock option Pembayaran dividen (1) - Dividends paid Pembayaran dividen oleh anak perusahaan Dividends paid by subsidiaries to kepada pemegang saham minoritas - (77,851) their minority stockholders Kas Bersih Diperoleh dari Aktivitas Pendanaan 65,426 (28,363) Net Cash Provided by Financing Activities PENURUNAN BERSIH KAS DAN SETARA KAS (31,406) (81,812) NET DECREASE IN CASH AND CASH EQUIVALENT CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AWAL TAHUN 104,930 243,101 AT BEGINNING OF YEAR Pengaruh perubahan kurs mata uang asing 106 (22) Effect of foreign exchange rate changes CASH AND CASH EQUIVALENTS AT END KAS DAN SETARA KAS AKHIR PERIODE 73,630 161,267 OF PERIOD statements which are an integral part of the consolidated - 6 -