LAPORAN KEUANGAN/FINANCIAL STATEMENTS ISI/CONTENTS NERACA/BALANCE SHEETS 31 MARET 2007 DAN 2006/31 MARCH 2007 AND 2006 -------------------------------------------- 1-2 LAPORAN LABA RUGI/STATEMENTS OF INCOME ---------------------------------- 3 LAPORAN PERUBAHAN DEFISIT/STATEMENTS OF CHANGES IN SHAREHOLDERS DEFICIT ---------------------------------- 4 LAPORAN ARUS KAS/STATEMENTS OF CASH FLOWS ---------------------------------- 5 CATATAN ATAS LAPORAN KEUANGAN/NOTES TO THE FINANCIAL STATEMENTS ---------------------------------- 6-22 PT AdeS Waters Indonesia Tbk
NERACA/BALANCE SHEETS 31 MARET 2007 DAN 2006/31 MARCH 2007 AND 2006 AKTIVA Notes 2007 2006 ASSETS AKTIVA LANCAR CURRENT ASSETS KAS 490 1.785 CASH PIUTANG USAHA (Setelah dikurangi penyisihan piutang ragu-ragu sebesar Rp 2.921 juta pada tahun 2007 dan Rp 2.638 juta pada tahun 2006) 2b,3 17.386 19.601 TRADE RECEIVABLES (Net of allowance for doubtful accounts of Rp 2,921 million in 2007 and Rp 2,638 million in 2006) PERSEDIAAN 2c,4 12.375 16.516 INVENTORIES PAJAK DIBAYAR DIMUKA 5 13.292 8.226 PREPAID TAXES BEBAN DIBAYAR DIMUKA, bagian yang jatuh tempo dalam waktu satu tahun 2.793 2.460 PREPAID EXPENSES, current portion AKTIVA LANCAR LAINNYA 932 3.614 OTHER CURRENT ASSETS JUMLAH AKTIVA LANCAR 47.268 52.202 TOTAL CURRENT ASSETS AKTIVA TIDAK LANCAR BEBAN DIBAYAR DIMUKA, bagian yang jatuh tempo lewat dari satu tahun 1.871 2.596 AKTIVA TETAP (Setelah dikurangi akumulasi penyusutan sebesar Rp 120.352 juta dan cadangan penurunan nilai sebesar Rp 2.140 juta pada tahun 2007 dan akumulasi penyusutan sebesar Rp 117.543 juta dan cadangan penurunan nilai sebesar Rp 1.868 juta pada tahun 2006) 2d,2e,6 173.110 143.282 NON-CURRENT ASSETS PREPAID EXPENSES, non-current portion FIXED ASSETS (Net of accumulated depreciation of Rp 120,352 million and provision for impairment of Rp 2,140 million in 2007 and accumulated depreciation of Rp 117,543 million and provision for impairment of Rp 1,868 million in 2006) JAMINAN 1.001 875 REFUNDABLE DEPOSITS JUMLAH AKTIVA TIDAK LANCAR 175.982 146.753 TOTAL NON-CURRENT ASSETS JUMLAH AKTIVA 223.250 198.955 TOTAL ASSETS PT AdeS Waters Indonesia Tbk 1
NERACA (Lanjutan)/BALANCE SHEETS (Continued) 31 MARET 2007 DAN 2006/31 MARCH 2007 AND 2006 LIABILITIES AND KEWAJIBAN DAN DEFISIT Notes 2007 2006 SHAREHOLDERS DEFICIT KEWAJIBAN LANCAR CURRENT LIABILITIES HUTANG BANK 7 403.038 248.107 BANK LOANS HUTANG USAHA 8 4.625 3.668 TRADE PAYABLES HUTANG PAJAK 9 298 687 TAXES PAYABLE KEWAJIBAN DERIVATIF 2h,20c 894 - DERIVATIVE LIABILITIES HUTANG LAIN-LAIN DAN BEBAN OTHER PAYABLES AND ACCRUED MASIH HARUS DIBAYAR 10 34.098 27.789 EXPENSES CADANGAN BIAYA RESTRUKTURISASI 11-11.492 PROVISION FOR RESTRUCTURING COSTS JUMLAH KEWAJIBAN LANCAR 442.953 291.743 TOTAL CURRENT LIABILITIES KEWAJIBAN TIDAK LANCAR NON-CURRENT LIABILITIES SETORAN JAMINAN PELANGGAN 6.526 6.300 CUSTOMERS DEPOSITS KEWAJIBAN PAJAK TANGGUHAN, 2j 2.194 2.522 DEFERRED TAX LIABILITY, net bersih KEWAJIBAN IMBALAN PASCA- KERJA 2i,12 13.823 10.439 POST-EMPLOYMENT BENEFITS OBLIGATION JUMLAH KEWAJIBAN TIDAK LANCAR 22.543 19.261 TOTAL NON-CURRENT LIABILITIES DEFISIT MODAL SAHAM, nilai nominal SHAREHOLDERS DEFICIT SHARE CAPITAL, at par value of Rp 1.000 (rupiah penuh) per saham: Rp 1,000 (whole rupiah) per share: Modal dasar 590.000.000 saham; modal ditempatkan dan disetor 149.720.000 saham 13 149.720 149.720 Authorized capital 590,000,000 shares; issued and paid-up capital 149,720,000 shares TAMBAHAN MODAL DISETOR 14 6.593 6.593 ADDITIONAL PAID-IN CAPITAL SALDO LABA (AKUMULASI DEFISIT): RETAINED EARNINGS (ACCUMULATED DEFICIT): Ditentukan penggunaannya 1.072 1.072 Appropriated Belum ditentukan penggunaannya (399.631) (269.434) Unappropriated JUMLAH DEFISIT (242.246) (112.049) TOTAL SHAREHOLDERS DEFICIT TOTAL LIABILITIES AND JUMLAH KEWAJIBAN DAN DEFISIT 223.250 198.955 SHAREHOLDERS DEFICIT PT AdeS Waters Indonesia Tbk 2
LAPORAN LABA RUGI/STATEMENTS OF INCOME Notes 2007 2006 PENJUALAN 2f,15 32.244 30.961 SALES BEBAN POKOK PENJUALAN 16 (26.985) (30.202) COST OF SALES LABA KOTOR 5.259 759 GROSS PROFIT BEBAN USAHA: OPERATING EXPENSES: Beban penjualan 17 (14.907) (20.707) Selling expenses Beban umum dan administrasi 18 (10.498) (10.562) General and administrative expenses (25.405) (31.269) RUGI USAHA (20.146) (30.510) OPERATING LOSS PENDAPATAN (BEBAN) LAIN-LAIN: OTHER INCOME (EXPENSES): Keuntungan pelepasan aktiva tetap, bersih 4.629 816 Gain on disposal of fixed assets, net Beban bunga dan biaya jaminan kredit (7.426) (10.176) Interest expense and credit support fee Pendapatan bunga 1 3 Interest income Laba (rugi) selisih kurs, bersih 2g (3.984) 14.534 Foreign exchange gain (loss), net (Rugi) laba atas kontrak valuta berjangka (Loss) gain on forward foreign currency 2h 170 - contracts Lain-lain, bersih 1.205 1.185 Miscellaneous, net (5.405) 6.362 RUGI SEBELUM PAJAK PENGHASILAN (25.551) (24.148) LOSS BEFORE TAX PENGHASILAN (BEBAN) PAJAK 2j -- - INCOME TAX BENEFIT (EXPENSE) RUGI BERSIH (25.551) (24.148) NET LOSS Rugi per saham (dalam rupiah penuh): 2k Loss per share (in whole Rupiah): Rugi usaha (135) (204) Operating loss Rugi bersih (171) (161) Net loss Jumlah rata-rata tertimbang saham beredar/ ditempatkan (dalam angka penuh) 149.720.000 149.720.000 Weighted average of total outstanding/ issued shares (in full amount) PT AdeS Waters Indonesia Tbk 3
LAPORAN ARUS KAS/STATEMENTS OF CASH FLOWS 2007 2006 OPERASI: CASH FLOWS FROM OPERATING Penerimaan kas dari pelanggan 36.212 34.036 Cash receipts from customers Pembayaran kas kepada pemasok dan karyawan (49.452) (52.420) Cash payments to suppliers and employees Kas yang digunakan untuk aktivitas operasi (13.240) (18.384) Cash used in operating activities Pembayaran pajak perusahaan (699) (44) Payments of corporate taxes Pembayaran bunga dan biaya jaminan kredit (6.254) (832) Payments of interest and credit support fee (Pembayaran) penerimaan kas lain-lain (168) 1.188 Other cash (payment) receipt Kas bersih yang digunakan untuk Net cash used in aktivitas operasi (20.362) (18.073) operating activities INVESTASI: CASH FLOWS FROM INVESTING Perolehan aktiva tetap (4.231) (5.311) Acquisition of fixed assets Hasil penjualan aktiva tetap 6.418) 1.362 Proceeds from sales of fixed assets Kas bersih yang digunakan untuk Net cash used in investing aktivitas investasi 2.186 (3.949) activities PENDANAAN: CASH FLOWS FROM FINANCING Penerimaan hutang bank 245.390 228.565 Proceeds from bank loans Pembayaran hutang bank (227.214) (206.429) Repayments of bank loans Kas bersih yang dihasilkan dari Net cash provided by aktivitas pendanaan 18.176 22.137 financing activities PENURUNAN BERSIH KAS - 115 NET DECREASE IN CASH KAS AWAL PERIODE 490 1.670 CASH, BEGINNING OF PERIOD KAS AKHIR PERIODE 490 1.785 CASH, END OF PERIOD AKTIVITAS INVESTASI YANG TIDAK NON-CASH INVESTING ACTIVITY: MEMPENGARUHI ARUS KAS: Hutang atas pembelian aktiva tetap 6.023 642 Payable for acquisition of fixed assets PT AdeS Waters Indonesia Tbk 5