/ Laporan Keuangan Konsolidasian/Consolidated Financial Statement 30 Juni 2014/ June 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 30 Juni 2014 As of June 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 30 Juni 2014 dan 31 Desember 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2014 and 31 December 2013 integral part of these consolidated financial statement taken as a whole 1
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 dan 31 Desember 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF FINANCIAL POSITION ( Continued) As at 30 June 2014 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 30 Juni 2014 dan 30 Juni 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF COMPREHENSIF INCOME For The Periods ended 30 June 2014 and 30 June 2013 Catatan / 30-Jun-14 Notes 30-Jun-13 Penjualan bersih 126.186.233.561 16 71.733.655.919 Net sales Beban pokok penjualan 77.743.454.869 17 44.392034.492 Cost of goods sold Laba kotor 48.442.778.692 27.341.621.427 Gross profit Beban penjualan (10.149.251.874) 19 (7.833.350.311) Selling expense Umum dan administrasi (18.010.098.652) 20 (13.937.388.375) General and administrative expense Pendapatan keuangan 60.578.135 21 66.228.102 Financial income Beban keuangan (7.700.304.199) 22 (4.030.261.726) Financial expense Keuntungan atas akuisisi entitas anak 6.688.330.113 3.936.856.054 Gain on acquisition of subsidiary Laba (rugi) selisih kurs (592.569.128) (151.235.264) Gain (loss) of foreign exchange Lain-lain bersih (102.568.849) (20.495.534) Others - net Laba sebelum pajak penghasilan 18.636.894.238 2.416.787.912 Income before income tax Pajak Tangguhan - 1.591.798.899 Income tax expense Laba (Rugi) Pembelian Investasi - 2.561.549.978 Pra akuisisi (6.688.330.113) (3.936.856.054) Before acquisition LABA BERSIH NET INCOME TAHUN BERJALAN 11.948.564.126 5.588.467.196 FOR THE YEAR PENDAPATAN KOMPREHENSIF OTHER COMPREHENSIVE LAINNYA - - INCOME JUMLAH LABA KOMPREHENSIF BERSIH TOTAL NET COMPREHENSIVE TAHUN BERJALAN 11.948.564.126 5.588.467.196 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 30 Juni 2014 dan 30 Juni 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF COMPREHENSIF INCOME For The Periods ended 30 June 2014 and 30 June 2013 LABA BERSIH TAHUN BERJALAN Catatan / 30-Jun-14 Notes 30-Jun-13 NET INCOME YANG DAPAT FOR THE YEAR DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 11.947.184.520 5.588.264.707 Owner of the entity Kepentingan non pengendali 1.379.606 202.490 Non - controlling interest JUMLAH 11.948.564.125 5.588.467.196 TOTAL JUMLAH LABA KOMPREHENSIF BERSIH TAHUN BERJALAN YANG TOTAL NET COMPREHENSIVE DAPAT DIATRIBUSIKAN INCOME FOR THE YEAR KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 11.947.184.520 5.588.264.707 Owner of the entity Kepentingan non pengendali 1.379.606 202.490 Non - controlling interest JUMLAH 11.948.564.125 5.588.467.196 TOTAL LABA PER SAHAM DASAR 12,30 5,75 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 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For The Periods Ended June 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 30 Juni 2014 dan 30 Juni 2013 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF CASH FLOWS For ThePeriods Ended June 30, 2014 and June 30, 2013 integral part of these consolidated financial statement, taken as a whole 6
LAPORAN ARUS KAS KONSOLIDASIAN (Lanjutan) Untuk Periode Yang Berakhir Tanggal 30 Juni 2014 dan 30 Juni 2013 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) CONSOLIDATED STATEMENT OF CASH FLOWS (Continued) For The Periods Ended June 30, 2014 and June 30, 2013 integral part of these consolidated financial statement, taken as a whole 7
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS integral part of these consolidated financial statement, taken as a whole 8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 2. DEPOSITO YANG DIBATASI PENGGUNAANNYA 2. RESTRICTED DEPOSITS Deposito dijadikan jaminan atas utang bank. Deposits are used as collateral for bank loan. integral part of these consolidated financial statement, taken as a whole 9
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 3. PIUTANG USAHA 3. TRADE RECEIVABLE Rincian piutang usaha berdasarkan pelanggan adalah sebagai berikut: Details of trade receivables by customer are as follows: integral part of these consolidated financial statement, taken as a whole 10
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 4. PERSEDIAAN 4. INVENTORIES 5. PEMBAYARAN DIMUKA 5. ADVANCE PAYMENT 6. PERPAJAKAN 6. TAXATIONS a. Utang Pajak a. Taxes Payable integral part of these consolidated financial statement, taken as a whole 11
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 b. Pajak Dibayar Dimuka b. Prepaid Tax 7. ASET TETAP 7. PROPERTY & EQUIPMENT integral part of these consolidated financial statement, taken as a whole 12
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 8. ASET TAK BERWUJUD 8. INTANGIBLE ASSETS 9. UTANG BANK 9. BANK LOANS integral part of these consolidated financial statement, taken as a whole 13
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 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 integral part of these consolidated financial statement, taken as a whole 14
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 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: b. Kepentingan non pengendali atas (laba) rugi bersih entitas anak: b. Minority interest of subsidiary Entity (profit) loss : 15. EKUITAS 15. EQUITY a. Modal Saham a. Capital Stock Susunan pemegang saham Entitas pada tanggal 30 Juni 2014 adalah sebagai berikut: The Entity s shareholders as of June 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 integral part of these consolidated financial statement, taken as a whole 15
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 16. PENJUALAN 16. SALES Rincian penjualan adalah sebagai berikut: Detail of sales is as follow: Rincian penjualan menurut jenis usaha adalah sebagai berikut: Detail of sales by nature of business is as follow: Selama periode yang berakhir pada tanggal 30 Juni 2014 dan 30 Juni 2013, rincian pendapatan dari pelanggan dengan total penjualan kumulatif individual masingmasing melebihi 10% dari penjualan neto adalah sebagai berikut : During the periods ended June 30, 2014 and June 30, 2013, details of revenue from customers with total cumulative of each individual sales exceeding 10% of the net sales are as follows: integral part of these consolidated financial statement, taken as a whole 16
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 17. BEBAN POKOK PENJUALAN 17. COST OF GOODS SOLD Selama periode yang berakhir pada tanggal 30 Juni 2014 dan 30 Juni 2013, tidak ada transaksi dari suatu pemasok dengan jumlah pembelian kumulatif yang melebihi 10% dari pembelian neto. During the periods ended June 30, 2014 and June 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 integral part of these consolidated financial statement, taken as a whole 17
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30 June 2014 19. BEBAN PENJUALAN 19. SALES EXPENSES 20. BEBAN UMUM DAN ADMINISTRASI 20. GENERAL AND ADMINISTRATIVE EXPENSES integral part of these consolidated financial statement, taken as a whole 18
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) 30 Juni 2014 (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO CONSOLIDATED FINANCIAL STATEMENT ( Continued) 30June 2014 (Expressed in Rupiah, unless otherwise stated) 21. PENDAPATAN KEUANGAN 21. FINANCIAL INCOME 22. BEBAN KEUANGAN 22. FINANCIAL EXPENSES integral part of these consolidated financial statement, taken as a whole 19
INFORMASI TAMBAHAN 30 Juni 2014 dan 31 Desember 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION 30 June 2014 and 31 December 2013 (Expressed in Rupiah, unless otherwise stated) 20
INFORMASI TAMBAHAN 30 Juni 2014 dan 31 Desember 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION 30 June 2014 and 31 December 2013 (Expressed in Rupiah, unless otherwise stated) 21
INFORMASI TAMBAHAN (Lanjutan) Untuk Periode Yang Berakhir 30 Juni 2014 dan 30 Juni 2013 (Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) SUPPLEMENTARY INFORMATION (Continued) For The Periods ended 30 June 2014 and 30 June 2013 (Expressed in Rupiah, unless otherwise stated 22
INFORMASI TAMBAHAN Tanggal 30 Juni 2014 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION As of And For The Period Ended June 30, 2014 (Expressed in Rupiah, unless otherwise stated) 23
INFORMASI TAMBAHAN (Lanjutan) Untuk PeriodeYang Berakhir tanggal 30 Juni 2014 dan 30 Juni 2013 (Disajikan dalam Rupiah, kecuali dinyatakan lain) SUPPLEMENTARY INFORMATION (Continued) As of And For The Periods Ended June 31, 2014 and June 30, 2013 (Expressed in Rupiah, unless otherwise stated) 24