/ Laporan Keuangan Konsolidasian/Consolidated Financial Statement / September 30, 2014 TIDAK DIAUDIT / UNAUDITED
Daftar Isi Table of Contents Halaman/ Page Pernyataan Direksi Director s Statement LAPORAN KEUANGAN INTERIM CONSOLIDATED INTERIM FINANCIAL STATEMENT KONSOLIDASIAN Tanggal As of September 30, 2014 Laporan Posisi Keuangan Konsolidasian 1-2 Consolidated Statement of Financial Position Laporan Laba Rugi Komprehensif Konsolidasian 3 4 Consolidated Statement of Comprehensif Income Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian 6 7 Consolidated Statement of Cash Flows Catatan Atas Laporan Keuangan Konsolidasian 8 20 Notes to The Consolidated Financial Statement Informasi Tambahan 21-24 Supplementary Information
LAPORAN POSISI KEUANGAN KONSOLIDASIAN dan 31 Desember 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at and 31 December 2013 integral part of these consolidated financial statement taken as a whole 1
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (Lanjutan) dan 31 Desember 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF FINANCIAL POSITION ( Continued) As at and 31 December 2013 integral part of these consolidated financial statement taken as a whole 2
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN Untuk Periode Yang Berakhir dan 30 September 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF COMPREHENSIF INCOME For The Periods ended and 30 September 2013 Catatan / 30-Sep-14 Notes 30-Sep-13 Penjualan bersih 184.548.510.469 16 146.402.623.282 Net sales Beban pokok penjualan 114.630.127.147 17 89.943.740.438 Cost of goods sold Laba kotor 69.918.383.322 56.458.882.844 Gross profit Beban penjualan (16.208.858.976) 19 (13.292.664.243) Selling expense Umum dan administrasi (30.120.371.815) 20 (21.601.015.312) General and administrative expense Pendapatan keuangan 87.590.476 21 91.508.188 Financial income Beban keuangan (13.330.342.605) 22 (6.999.945.814) Financial expense Keuntungan atas akuisisi entitas anak 8.575.696.181 5.013.840.916 Gain on acquisition of subsidiary Laba (rugi) selisih kurs (198.446.210) (944.148.083) Gain (loss) of foreign exchange Lain-lain bersih (421.852.802) (300.562.258) Others - net Laba sebelum pajak penghasilan 18.301.797.572 18.425.896.237 Income before income tax Pajak Tangguhan - 1.591.798.899 Income tax expense Laba (Rugi) Pembelian Investasi - 2.561.549.978 Pra akuisisi (8.575.696.181) (5.013.840.916) Before acquisition LABA BERSIH NET INCOME TAHUN BERJALAN 9.726.101.390 17.565.404.198 FOR THE YEAR PENDAPATAN KOMPREHENSIF OTHER COMPREHENSIVE LAINNYA - - INCOME JUMLAH LABA KOMPREHENSIF BERSIH TOTAL NET COMPREHENSIVE TAHUN BERJALAN 9.726.101.390 17.565.404.198 INCOME FOR THE YEAR integral part of these consolidated financial statement taken as a whole 3
LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN Untuk Periode Yang Berakhir dan 30 September 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF COMPREHENSIF INCOME For The Periods ended and 30 September 2013 LABA BERSIH TAHUN BERJALAN NET INCOME YANG DAPAT FOR THE YEAR DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 9.724.332.476 17.564.369.990 Owner of the entity Kepentingan non pengendali 1.768.914 1.034.208 Non - controlling interest JUMLAH 9.726.101.391 17.565.404.198 TOTAL JUMLAH LABA KOMPREHENSIF BERSIH TAHUN BERJALAN YANG TOTAL NET COMPREHENSIVE DAPAT DIATRIBUSIKAN INCOME FOR THE YEAR KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 9.724.332.476 17.564.369.990 Owner of the entity Kepentingan non pengendali 1.768.914 1.034.208 Non - controlling interest JUMLAH 9.726.101.390 17.565.404.198 TOTAL LABA PER SAHAM DASAR 10,17 18,09 BASIC EARNINGS PER SHARE integral part of these consolidated financial statement taken as a whole 4
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Periode Yang Berakhir Tanggal CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For The Periods Ended September 30, 2014 bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statement, taken as a whole 5
LAPORAN ARUS KAS KONSOLIDASIAN Untuk Periode Yang Berakhir Tanggal dan 30 September 2013 CONSOLIDATED STATEMENT OF CASH FLOWS For ThePeriods Ended September 30, 2014 and September 30, 2013 30-Sep-14 Catatan / Notes 30-Sep-13 ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan dari pelanggan 201.623.959.341 180.628.490.052 Cash received from customer Pembayaran kas kepada pemasok (132.968.534.563) (75.477.598.714) Payment to supplier Pembayaran kas kepada karyawan (70.689.332.205) (59.234.562.594) Payment to employee Kas digunakan untuk operasi (2.033.907.427) 45.916.328.744 Cash used in operating Penerimaan bunga 87.590.476 91.508.188 Receipt of interest income Pembayaran beban bunga (13.330.342.605) (6.999.945.814) Payments of interest expense Pembayaran pajak (11.638.399.144) (12.135.231.624) Payments of taxes Penerimaan (pembayaran) lain-lain bersih (29.706.802.219) (38.233.611.873) Other received (payments) - net Kas Bersih Digunakan Untuk Aktivitas Operasi ARUS KAS DARI AKTIVITAS INVESTASI (56.621.860.919) (11.360.952.379) Net cash used in operating activities CASH FLOWS FROM INVESTMENT ACTIVITIES Perolehan aset tetap (26.090.879.048) 7 (5.459.760.155) Acquisition of property and equipment Uang muka perolehan aset tetap - - Purchase advances Perolehan aset takberwujud - - Acquisition of intanggible assets Kas Bersih Digunakan Untuk Aktivitas Investasi ARUS KAS DARI AKTIVITAS PENDANAAN (26.090.879.048) (5.459.760.155) Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan utang bank 527.144.037.946 271.462.481.788 Bank loans receivied Pembayaran utang bank (440.690.394.604) (265.819.977.095) Bank loans payments Penambahan modal disetor - 15.200.000.000 addition paid in capital Kas dan setera kas entitas anak Cash and cash equivalents of yang diakuisisi - - subsidiaries acquisition Penurunan (kenaikan) deposito yang Increase (decrease) of not restricte tidak dibatasi penggunaannya Penurunan (kenaikan) deposito yang (1.413.952.246) (1.306.438.100) deposits Decrease (increase) of restricte dibatasi penggunaannya (775.406.760) 1.286.049.800 deposits Penerimaan dari pihak berelasi - - Received from related parties Pembayaran kepada pihak berelasi Kas Bersih Diperoleh dari (6.876.856.172) (730.827.330) Payments for related parties Net cash provided by Aktivitas Pendanaan 77.387.428.163 20.091.289.063 financing activities 6
LAPORAN ARUS KAS KONSOLIDASIAN (Lanjutan) Untuk Periode Yang Berakhir Tanggal dan 30 September 2013 CONSOLIDATED STATEMENT OF CASH FLOWS (Continued) For The Periods Ended September 30, 2014 and September 30, 2013 7
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS 30-Sep-14 31-Dec-13 Kas: Cash : Kas Jakarta 2.134.359.143 5.672.504.296 Cash Jakarta Kas Surabaya 159.169.656 165.277.097 Cash Surabaya Kas Balikpapan 79.370.795 129.062.995 Cash Balikpapan Kas Karawang 74.675.810 66.270.260 Cash Karawang Bank : Banks : Rupiah Rupiah Pihak ketiga Third parties PT Bank Mandiri (Persero) PT Bank Mandiri (Persero) 219.774.621 417.229.414 Tbk Tbk PT Bank Central Asia, Tbk 212.512.483 300.662.912 PT Bank Central Asia, Tbk PT Bank Internasional PT Bank Internasional Indonesia, Tbk 197.700.653 180.267.877 Indonesia, Tbk PT Bank DBS Indonesia 82.063.298 138.795.326 PT Bank DBS Indonesia PT Bank Rakyat PT Bank Rakyat Indonesia (Persero), Tbk 4.444.397 4.723.397 Indonesia (Persero), Tbk PT Bank Commonwealth, Tbk 4.374.000 4.518.000 PT Bank Commonwealth, Tbk PT Bank Tabungan PT Bank Tabungan Negara (Persero) Tbk 5.597.925 4.243.700 Negara (Persero) Tbk PT Bank ANZ Indonesia 21.456.367 - PT Bank ANZ Indonesia Dolar Amerika Serikat US Dollar Pihak ketiga Third parties PT Bank Mandiri (Persero), PT Bank Mandiri (Persero), 1.375.519.747 1.985.721.935 Tbk Tbk PT Bank Central Asia, Tbk 250.063.659 1.522.297.983 PT Bank Central Asia, Tbk PT Bank DBS Indonesia 106.256.123 140.969.929 PT Bank DBS Indonesia PT Bank Internasional PT Bank Internasional Indonesia, Tbk 65.220.995 65.649.345 Indonesia, Tbk PT Bank Tabungan PT Bank Tabungan Negara (Persero) Tbk 46.583.529 46.793.571 Negara (Persero) Tbk PT Bank ANZ Indonesia 278.206.213 - PT Bank ANZ Indonesia Jumlah 5.317.349.415 10.844.988.037 Total 8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 2. DEPOSITO YANG DIBATASI PENGGUNAANNYA 2. RESTRICTED DEPOSITS Deposito dijadikan jaminan atas utang bank. Deposits are used as collateral for bank loan. 9
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 3. PIUTANG USAHA 3. TRADE RECEIVABLE Rincian piutang usaha berdasarkan pelanggan adalah sebagai berikut: Details of trade receivables by customer are as follows: 10
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 4. PERSEDIAAN 4. INVENTORIES 5. PEMBAYARAN DIMUKA 5. ADVANCE PAYMENT 6. PERPAJAKAN 6. TAXATIONS a. Utang Pajak a. Taxes Payable 11
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) b. Pajak Dibayar Dimuka b. Prepaid Tax 7. ASET TETAP 7. PROPERTY & EQUIPMENT 12
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 8. ASET TAK BERWUJUD 8. INTANGIBLE ASSETS 9. UTANG BANK 9. BANK LOANS 13
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 10. UTANG USAHA - PIHAK KETIGA 10. ACCOUNTS PAYABLE - THIRD PARTIES Utang usaha terutama timbul atas pembelian bahan baku, bahan penolong, dan bahan lainnya, serta penggunaan jasa yang dibutuhkan untuk operasi Kelompok Usaha, dengan rincian sebagai berikut: Trade payables mainly arising from the purchase of raw materials, auxiliary materials, and other materials, as well as the use of services required for the operation of Business Group, with the following details as follows: 11. UTANG LAIN-LAIN 11. OTHER PAYABLE 12. UANG MUKA PENJUALAN 12. SALES ADVANCE 13. BIAYA YANG MASIH HARUS DIBAYAR 13. ACCRUED EXPENSES 14. KEPENTINGAN NON PENGENDALI 14. NON CONTROLLING INTERESTS a. Kepentingan non pengendali atas aset bersih entitas anak: a. Non-controlling interest of subsidiary entity net assets: 14
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) b. Kepentingan non pengendali atas (laba) rugi bersih entitas anak: NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) b. Minority interest of subsidiary Entity (profit) loss : 15. EKUITAS 15. EQUITY a. Modal Saham a. Capital Stock Susunan pemegang saham Entitas pada tanggal adalah sebagai berikut: The Entity s shareholders as of September 30, 2014 are as follows: Pemegang Saham Jumlah Saham ditempatkan dan Disetor Penuh / Total Issued and Fully Paid up Persentase Kepemilikan / Percentage of Ownership Jumlah / Total Shareholders PT Sutardja Dinamika Cipta 807.540.000 83,15% 80.754.000.000 PT Sutardja Dinamika Cipta Kenneth Sutardja, Msc. 10.000 0,01% 1.000.000 Kenneth Sutardja, Msc. Masyarakat (masing- Public (each with masing dengan kepemilikan ownership share saham dibawah 5%) 163.640.000 16,85% 16.364.000.000 below 5%) Jumlah 971.190.000 100% 97.119.000.000 Total 16. PENJUALAN 16. SALES Rincian penjualan adalah sebagai berikut: Detail of sales is as follow: 15
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) Rincian penjualan menurut jenis usaha adalah sebagai berikut: NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) Detail of sales by nature of business is as follow: Selama periode yang berakhir pada tanggal 30 September 2014 dan 30 September 2013, rincian pendapatan dari pelanggan dengan total penjualan kumulatif individual masing- masing melebihi 10% dari penjualan neto adalah sebagai berikut : During the periods ended September 30, 2014 and September 30, 2013, details of revenue from customers with total cumulative of each individual sales exceeding 10% of the net sales are as follows: 16
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 17. BEBAN POKOK PENJUALAN 17. COST OF GOODS SOLD Selama periode yang berakhir pada tanggal 30 September 2014 dan 30 September 2013, tidak ada transaksi dari suatu pemasok dengan jumlah pembelian kumulatif yang melebihi 10% dari pembelian neto. During the periods ended September 30, 2014 and September 30, 2013, there were no transactions from suppliers with total cumulative of each individual purchasing exceeding 10% of the net purchase. 18. BEBAN PABRIKASI 18. FACTORY OVERHEAD 17
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 19. BEBAN PENJUALAN 19. SALES EXPENSES 20. BEBAN UMUM DAN ADMINISTRASI 20. GENERAL AND ADMINISTRATIVE EXPENSES 18
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) (Expressed in Rupiah, unless otherwise stated) 21. PENDAPATAN KEUANGAN 21. FINANCIAL INCOME 22. BEBAN KEUANGAN 22. FINANCIAL EXPENSES 19
INFORMASI TAMBAHAN dan 31 Desember 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION and 31 December 2013 (Expressed in Rupiah, unless otherwise stated) 20
INFORMASI TAMBAHAN dan 31 Desember 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION and 31 December 2013 (Expressed in Rupiah, unless otherwise stated) 21
INFORMASI TAMBAHAN (Lanjutan) Untuk Periode Yang Berakhir dan 30 September 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) SUPPLEMENTARY INFORMATION (Continued) For The Periods ended and 30 September 2013 (Expressed in Rupiah, unless otherwise stated 22
INFORMASI TAMBAHAN Tanggal dan untuk Tahun yang Berakhir Pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION As of And For The Period Ended September 30, 2014 (Expressed in Rupiah, unless otherwise stated) 23
INFORMASI TAMBAHAN (Lanjutan) Untuk PeriodeYang Berakhir tanggal dan 30 September 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION (Continued) As of And For The Periods Ended September 30, 2014 and September 30, 2013 (Expressed in Rupiah, unless otherwise stated) 24