LAPORAN KEUANGAN/FINANCIAL STATEMENTS PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013 (TIDAK DIAUDIT)/ NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 31 DECEMBER 2013 (UN AUDITED) ISI/CONTENTS SURAT PERNYATAAN DIREKSI/DIRECTORS STATEMENT ---------------------------------- Halaman/Page 1 LAPORAN POSISI KEUANGAN/STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013/ 30 SEPTEMBER 2014 AND 31 DECEMBER 2013 - --------------------------------------------- 2-3 LAPORAN LABA RUGI KOMPREHENSIF/STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 30 SEPTEMBER 2013 --- 4 LAPORAN PERUBAHAN EKUITAS/STATEMENTS OF CHANGES IN EQUITY NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 30 SEPTEMBER 2013 --- 5 LAPORAN ARUS KAS/STATEMENTS OF CASH FLOWS NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 30 SEPTEMBER 2013 --- 6 CATATAN ATAS LAPORAN KEUANGAN/NOTES TO THE FINANCIAL STATEMENTS NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 30 SEPTEMBER 2013 --- 7-44 PT Century Textile Industry Tbk
SURAT PERNYATAAN DIREKSI TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2014 DAN 2013 PT CENTURY TEXTILE INDUSTRY Tbk ( PERSEROAN ) Kami, yang bertanda tangan dibawah ini: DIRECTORS STATEMENT REGARDING THE RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS FOR THE NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 2013 PT CENTURY TEXTILE INDUSTRY Tbk ( THE COMPANY ) We, the undersigned: 1. Nama : Masaru Kimura 1. Name : Masaru Kimura Alamat kantor : Jl. Raya Bogor Km.27, Ciracas, Jakarta Timur Office address : Jl. Raya Bogor Km.27, Ciracas, East Jakarta Alamat domisili : Apartemen Bellagio Residence Unit BF 15, Mega Kuningan Barat Kav.E4 No.3, Jakarta Selatan Residential address : Apartment Bellagio Residence Unit BF 15, Mega Kuningan Barat Kav.E4 No.3, South Jakarta Nomor Telepon Kantor : (021) 87711907/ Office telephone : (021) 87711907/ (021) 8710301 (021) 8710301 Jabatan : Presiden Direktur Function : President Director 2. Nama : Kentaro Yoshikawa 2. Name : Kentaro Yoshikawa Alamat kantor : Jl. Raya Bogor Km.27, Ciracas, Jakarta Timur Office address : Jl. Raya Bogor Km.27, Ciracas, East Jakarta Alamat domisili : Pakubuwono View Redwood 31G, Jl. Sutan Iskandar Muda No.12, Kebayoran Lama, Jakarta Selatan Residential address : Pakubuwono View Redwood 31G, Jl. Sutan Iskandar Muda No.12, Kebayoran Lama, South Jakarta Nomor Telepon Kantor : (021) 87711907/ Office telephone : (021) 87711907/ (021) 8710301 (021) 8710301 Jabatan : Direktur Function : Director menyatakan bahwa: 1. Kami bertanggung jawab atas penyusunan dan penyajian laporan keuangan Perseroan; 2. Laporan keuangan Perseroan telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia; 3. a. Semua informasi dalam laporan keuangan Perseroan telah disajikan secara lengkap dan benar; b. Laporan keuangan Perseroan tidak mengandung informasi yang menyesatkan dan kami tidak menghilangkan informasi atau fakta yang material terhadap laporan keuangan; dan 4. Kami bertanggung jawab atas pengendalian internal Perseroan. Demikian pernyataan ini dibuat dengan sebenarnya. declare that: 1. We are responsible for the preparation and presentation of the Company s financial statements; 2. The0.Company s0financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards; 3. a.0all information in the Company s financial statements has been completely and correctly disclosed; b. The Company s financial statements do not contain misleading information, and we do not omit any information or facts that would be material to the financial statements; and 4. We are responsible for the Company s internal control. This statement is made truthfully. Atas nama dan mewakili Direksi/For and on behalf of the Directors (Stamp Duty) Masaru Kimura Kentaro Yoshikawa Direktur/Director Direktur/Director Jakarta, 27 Oktober 2014 / October 27, 2014 PT Century Textile Industry Tbk 1
LAPORAN POSISI KEUANGAN/STATEMENT OF FINANCIAL POSITION 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013/30 SEPTEMBER 2014 AND 31 DECEMBER 2013 Catatan/ ASET Notes Sep 2014 Des 2013 ASSETS USD USD ASET LANCAR CURRENT ASSETS Kas dan bank 5 1.045.278 551.398 Cash on hand and in banks Piutang usaha: 4,6 Trade receivables: Pihak ketiga 6.299.862 5.496.201 Third parties Pihak berelasi 818.810 1.055.651 Related parties Piutang lainnya 180.108 163.626 Other receivables Persediaan 7 7.147.553 5.393.136 Inventories Pajak pertambahan nilai dibayar dimuka 995.150 471.122 Prepaid value added tax Pajak penghasilan yang dapat dikembalikan 8 111.723 134.809 Refundable income taxes Biaya dibayar dimuka 192.614 196.106 Prepayments Uang muka pembelian 119.761 18.203 Advance payments TOTAL ASET LANCAR 16.910.859 13.480.252 TOTAL CURRENT ASSETS ASET TIDAK LANCAR NON-CURRENT ASSETS Aset tetap, neto 9 16.455.074 17.275.917 Fixed assets, net Pajak penghasilan yang dapat dikembalikan 8 114.901 111.723 Refundable income taxes Aset tidak lancar lainnya 10 270.452 177.700 Other non-current assets TOTAL ASET TIDAK LANCAR 16.840.427 17.565.340 TOTAL NON-CURRENT ASSETS TOTAL ASET 33.751.286 31.045.592 TOTAL ASSETS PT Century Textile Industry Tbk 2
LAPORAN POSISI KEUANGAN (Lanjutan)/STATEMENT OF FINANCIAL POSITION (Continued) 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013/30 SEPTEMBER 2014 AND 31 DECEMBER 2013 Catatan/ LIABILITAS DAN EKUITAS Notes Sep 2014 Des 2013 LIABILITIES AND EQUITY USD USD LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang bank jangka pendek 11 25.500.000) 8.000.000) Short-term bank loans Utang usaha: 4,12 ) Trade payables: Pihak ketiga 2.319.889) 2.625.837) Third parties Pihak berelasi 196.307) 186.511) Related parties Utang pajak 13a 52.259) 75.997) Taxes payable Beban akrual 4,14 1.792.218) 1.668.502) Accrued expenses Utang bank jangka panjang yang jatuh tempo dalam setahun 15 -) 15.021.163) Current maturities of long-term bank loans TOTAL LIABILITAS JANGKA PENDEK 29.860.673) 27.578.010) TOTAL CURRENT LIABILITIES LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas imbalan kerja 16 1.349.445) 1.234.173) Employee benefits liabilities Pendapatan ditangguhkan 90.943) 90.943) Deferred income TOTAL LIABILITAS JANGKA TOTAL NON-CURRENT PANJANG 1.440.388) 1.325.116) LIABILITIES EKUITAS Modal saham, nilai nominal Rp 1.000 per saham: Modal dasar, ditempatkan seluruhnya dan disetor penuh: 6.500.000 saham seri B dan 3.500.000 saham seri A (14,5% nonkumulatip partisipasi laba) 17 18.396.572) 18.396.572) EQUITY Share capital, at nominal value of Rp 1,000 per share: Authorized, fully issued and paid-up: 6,500,000 shares of B series and 3,500,000 shares of A series (14.5% noncumulative participating dividend) Tambahan modal disetor 18 92.800) 92.800) Additional paid-in capital Akumulasi rugi (16.039.147) (16.346.906) Accumulated deficit TOTAL EKUITAS 2.450.225) 2.142.466) TOTAL EQUITY TOTAL LIABILITAS DAN EKUITAS 33.751.286) 31.045.592) TOTAL LIABILITIES AND EQUITY PT Century Textile Industry Tbk 3
LAPORAN LABA RUGI KOMPREHENSIF/STATEMENTS OF COMPREHENSIVE INCOME PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2014 DAN 2013/ NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 2013 Catatan/ Notes Periode berakhir Jan Sep Jan Sep 2014 2013 USD USD Penjualan neto 4,19 24.719.855) 22.464.397) Net sales Beban pokok penjualan 4,20 (21.456.816) (20.076.201) Cost of sales Laba bruto 3.263.038) 2.388.195) Gross profit Beban penjualan 4,21 (1.454.685) (1.180.414) Selling expenses Beban administrasi 4,22 (1.349.050) (1.501.744) Administrative expenses Laba penjualan/penghapusan aset tetap, neto 9 -) -) Gain on sale/disposal of fixed assets, net Laba kurs, neto 20.831 52.565) Currency exchange gain, net Beban lainnya, neto (28.441) (215.936) Miscellaneous expenses, net (2.811.345) (2.845.530) Hasil dari aktivitas usaha 451.693) (457.335)) Results from operating activities Penghasilan keuangan 1.521) 1.105) Finance income Biaya keuangan (145.455) (150.863) Finance costs Biaya keuangan, neto (143.934) (149.758) Net finance costs Laba (Rugi) sebelum pajak penghasilan 307.758 (607.693) Profit (Loss) before income tax Pajak penghasilan 13 - -) Income tax Laba (Rugi) tahun berjalan/ Jumlah laba rugi komprehensif tahun berjalan 307.758 (607.693) Profit (Loss) for / Total comprehensive income for Laba (Rugi) per saham 23 0,03 (0,06) Profit (Loss) per share PT Century Textile Industry Tbk 4
LAPORAN PERUBAHAN EKUITAS/STATEMENTS OF CHANGES IN EQUITY PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2014 DAN 2013/ NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 2013 Tambahan modal Modal disetor/ Jumlah saham/ Additional Akumulasi rugi/ ekuitas/ Share paid-in Accumulated Total capital Capital deficit equity USD USD USD USD Saldo per 31 Desember 2012 18.396.572 92.800 (16.233.529) 2.255.843) Balance as of 31 December 2012 Rugi tahun berjalan/ Laba rugi komprehensif tahun berjalan - - (607.093) (607.093) Loss for / Comprehensive income for ) Saldo per 30 September 2013 18.396.572 92.800 (16.840.622) 1.648.750) Balance as of 30 September 2013 Rugi tahun berjalan/ Laba rugi komprehensif tahun berjalan - - 493.716 493.716 Loss for / Comprehensive income for Saldo per 31 Desember 2013 18.396.572 92.800 (16.346.906) 2.142.466) Balance as of 31 December 2013 Laba (Rugi) tahun berjalan/ Laba rugi komprehensif tahun berjalan - - 307.758 307.758 Saldo per 30 September 2014 18.396.572 92.800 (16.039.147) 2.450.225) Profit (Loss) for / Comprehensive income for Balance as of 30 September 2014 PT Century Textile Industry Tbk 5
LAPORAN ARUS KAS/STATEMENTS OF CASH FLOWS PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2014 DAN 2013/ NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2014 AND 2013 Periode berakhir Sep 2014 Sep 2013 USD USD Arus kas dari aktivitas operasi: Cash flows from operating activities: Penerimaan kas dari pelanggan 24.243.876) 21.293.325) Cash received from customers Pembayaran kas kepada pemasok, direksi dan karyawan (25.355.594) (21.515.720) Cash paid to suppliers, directors and employees Penerimaan bunga 1.521) 1.105) Receipts of interest Pembayaran bunga (143.909) (150.863) Payments of interest Pembayaran pajak penghasilan - - Payments of income tax Pengembalian pajak penghasilan -) -) Refund of income tax Arus kas neto dari aktivitas operasi (1.254.107)) (372.153)) Net cash flows from operating activities Arus kas dari aktivitas investasi: Cash flows from investing activities: Perolehan aset tetap (730.851) (557.260) Acquisition of fixed assets Hasil penjualan aset tetap -) -) Proceeds from sale of fixed assets Arus kas neto untuk aktivitas Net cash flows used in investing investasi (730.851) (557.260) activities Arus kas dari aktivitas pendanaan: Cash flows from financing activity: Penambahan utang bank jangka pendek 25.700.000) 1.000.000) Proceeds from short term bank loan Pelunasan utang bank jangka pendek (23.221.163) (31.839) Repayments of short-term bank loans Arus kas neto untuk aktivitas pendanaan 2.478.837 968.161 Net cash flows used in financing activity Kenaikan (penurunan) neto kas dan bank 493.879) 38.748) Kas dan bank awal tahun 551.398) 406.711) Kas dan bank akhir tahun 1.045.278) 445.459) Net increase (decrease) in cash on hand and in banks Cash on hand and in banks beginning of year Cash on hand and in banks end of year PT Century Textile Industry Tbk 6