Daftar Isi
Halaman/
Page
Table of Contents
1-2
6 - 75
***************************
Catatan/
Notes
Des-13/Dec-13
ASET
ASSETS
ASET LANCAR
Kas dan bank
2l,4,32
Piutang usaha
2l,32
Pihak ketiga - setelah
dikurangi cadangan
kerugian penurunan
nilai sebesar
AS$2.301.866 pada
tanggal 31 Desember 2013,
AS$492.096 pada
tanggal 31 Maret 2013
5
Pihak berelasi
2b,6a
Piutang lain-lain
2l,32
Persediaan - setelah dikurangi
cadangan penurunan nilai
pasar sebesar AS$2.448.009
pada tanggal 31 Desember 2013,
AS$2.821.425 pada
Tanggal 31 Maret 2013, dan
AS$3.510.200 pada
tanggal 31 Maret 2012
2c,7
Uang muka
Pajak Pertambahan Nilai
dibayar di muka
Biaya dibayar di muka
2d,2h
Piutang pihak berelasi
2b,2l,6b,32
Total Aset Lancar
13.879.945
11.149.361
16.795.442
92.924.335
10.840
166.329
118.006.948
2.577.596
72.939
100.694.209
6.298.067
100.778
256.594.892
3.333.360
246.299.938
3.185.364
233.984.509
4.970.942
CURRENT ASSETS
Cash on hand and in banks
Trade receivables
Third parties - net
of allowance for
impairment
losses of
US$2,301,866 as of
Desember 31, 2013,
US$492,096 as of
March 31, 2013, and
Related parties
Other receivables
Inventories - net of allowance
for decline in market
value of US$2,448,009
as of December 31, 2013,
US$2,821,425 as of
as of March 2013, and
US$3,510,200 as of
March 31, 2012
Advances
486.180
619.910
179.359
864.763
1.666.967
2.447.343
408.447
2.075.354
368.195.150
383.823.876
367.775.091
4.688.195
3.320.430
4.585.514
2.362.456
37.742.137
304.706
12.332.100
5.035.747
35.083.958
145.900
8.439.062
1.027.855
NON-CURRENT ASSETS
Non-current financial assets
Deferred tax assets - net
Fixed assets - net
of accumulated depreciation
of US$29,330,284 as of
June 30, 2013,
US$28,082,520 as of
34.108.233
March 31, 2013
49.187
Intangible assets
3.881.700 Estimated claim for tax refund
645.473
Other non-current assets
63.423.315
51.644.379
45.458.172
431.618.465
435.468.255
413.233.263
TOTAL ASSETS
TOTAL ASET
30
4.595.370
2.178.209
Catatan/
Notes
Des-13/Dec-13
Maret-13/Mar-13
Maret-12/Mar-12
(Disajikan kembali Restated)
LIABILITAS
LIABILITIES
31
72.500.000
30.000.000
105.000.000
10.000.000
35.000.000
-
4.832.883
75.275.371
4.856.304
4.341.463
15.532.806
4.960.668
62.936.181
4.510.473
3.459.469
12.603.243
9.463.485
144.991.884
4.052.180
7.128.004
10.940.137
3.539.517
464.076
-
3.880.375
4.002.179
-
5.233.709
4.451.025
-
CURRENT LIABILITIES
Short-term bank loans
Bank Loans
Related parties non bank
Trade payables
Third parties
Related parties
Other payables
Customers deposits
Accrued expenses
Short-term employee
benefit liability
Taxes payable
Dividends payable
188.709
11.375
59.868
Current maturities of
long-term liabilities
Finance lease payables
Bank loan
Due to related parties
211.531.129
211.363.963
221.320.292
7.507.652
6.093.867
5.179.744
NON-CURRENT LIABILITY
Long-term employee
benefit liability
219.038.781
217.457.830
226.500.036
Total Liabilities
EKUITAS
Modal saham - nilai nominal Rp100
per saham
Modal dasar - 1.680.000.000 saham
Modal ditempatkan dan disetor
penuh - 840.000.000 saham
1b,16
Tambahan modal disetor - neto 1b,2i,17
Saldo laba
Telah ditentukan penggunaannya 18
Belum ditentukan penggunaannya
23.232.926
7.998.836
23.232.926
7.998.836
23.232.926
7.998.836
4.617.008
176.730.914
4.117.008
182.661.655
3.617.008
151.884.457
EQUITY
Share capital - par value
Rp100 per share
Authorized - 1,680,000,000
shares
Issued and fully paid 840,000,000 shares
Additional paid-in capital - net
Retained earnings
Appropriated
Unappropriated
Total Ekuitas
212.579.684
218.010.425
186.733.227
Total Equity
TOTAL LIABILITAS
DAN EKUITAS
431.618.465
435.468.255
413.233.263
TOTAL LIABILITIES
AND EQUITY
Kardinal A. Karim, MM
President Director
Catatan atas laporan keuangan terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan secara
keseluruhan.
Des-13/Dec-13
PENGHASILAN NETO
Catatan/
Notes
Des-12/Dec-12
342.801.712
2b,2j,
6e,19,29b,
29c,29d,31
476.898.982
(286.125.112)
2b,2j,6e,
6f,20,29a
(375.850.805)
56.676.600
31
101.048.177
(18.105.354)
(14.701.116)
2.042.023
(3.258.846)
2j,21,31
2j,22,31
2j,2m,23,31
2j,24,31
22.653.307
31
560.543
(476.065)
COST OF REVENUES
GROSS PROFIT
(20.693.701)
Selling expenses
(16.305.358) General and administrative expenses
1.503.502
Other operating income
(670.038)
Other operating expenses
64.882.582
2j,5,25,31
2j,2m,26,31
NET REVENUES
73.857
(484.553)
OPERATING INCOME
Interest income
Finance costs
LABA SEBELUM
PAJAK PENGHASILAN
22.737.785
31
64.471.886
(5.824.526)
2n,27,31
(15.858.398)
16.913.259
31
48.613.487
16.913.259
48.613.487
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
0,058
0,020
2o
INCOME BEFORE
INCOME TAX
Kardinal A. Karim, MM
President Director
The original financial statements included herein are in the Indonesian language.
Catatan
Saldo, 1 April 2011/31 Maret 2011
Tambahan
Modal
Disetor Neto/
Additional
Paid-in
Capital - Net
23.232.926
7.998.836
3.117.008
Belum
Ditentukan
Penggunaannya/
Unappropriated
Total Ekuitas/
Total Equity
Notes
97.417.690
131.766.460
(17.262.000 )
18
(17.262.000)
18
500.000
(500.000)
72.228.767
72.228.767
23.232.926
7.998.836
3.617.008
151.884.457
186.733.227
(32.508.000 )
18
18
18
(32.508.000)
18
500.000
(500.000)
63.785.198
63.785.198
23.232.926
7.998.836
4.117.008
182.661.655
218.010.425
(22.344.000 )
18
18
18
(22.344.000)
18
500.000
(500.000)
16.913.259
16.913.259
23.232.926
7.998.836
4.617.008
176.730.914
212.579.684
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan secara keseluruhan.
18
18
The accompanying notes form are an integral part of these financial statements.
April-13 - Dec-13
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari:
Pelanggan
Kegiatan usaha lainnya
Pembayaran kepada pemasok
Pembayaran untuk:
Gaji, upah dan kesejahteraan
karyawan
Beban usaha
Kas neto yang diperoleh dari
(digunakan untuk) operasi
Pembayaran biaya bunga
Pembayaran pajak PPN
Pembayaran pajak penghasilan
Kas Neto yang Digunakan untuk
Aktivitas Operasi
Catatan/
Notes
April 12 - Dec-12
396.093.217
6.676.060
(312.488.230)
532.893.334
8.252.553
(552.921.269)
(11.372.377)
(14.328.270)
(12.477.099)
(14.348.269)
64.580.400
(478.663)
(3.107.773)
(16.201.510)
(38.600.750)
(458.547)
(1.851.753)
(26.401.218)
44.792.454
(67.312.268)
95.125
(1.906.175)
(4.325.675)
(6.136.725)
56.715
(4.273.266)
(3.001.319)
(7.217.870)
9,23
9,31
73.492.000
2.730.584
43.007
NET DECREASE IN
CASH ON HAND AND IN BANKS
11.149.361
16.795.442
13.879.945
16.838.449
140.000.000
111.000.000
(152.500.000)
(22.344.000)
(5.000.000)
(32.508.000)
(34.844.000)
UMUM
a.
1. GENERAL
Pendirian Perusahaan
1.
UMUM (lanjutan)
b.
1. GENERAL (continued)
b. Companys Initial Public Offering
Berikut
adalah
perubahan
permodalan
Perusahaan sejak penawaran umum perdana
saham Perusahaan:
Kebijakan/Tindakan Perusahaan
Penawaran
umum
perdana
kepada
masyarakat sejumlah 10.000.000 saham
(nilai nominal Rp1.000 per saham) dengan
harga penawaran Rp2.800 per saham.
c.
Tahun/
Year
1994
Policy/Corporate actions
Initial public offering of 10,000,000 shares
(with Rp1,000 par value per share) at an offer
price of Rp2,800 per share.
1998
2000
2004
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Board of Commissioners:
President Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Director
Director
Director
Director
1.
UMUM (lanjutan)
c.
1. GENERAL (continued)
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Board of Directors:
President Director
Director
Director
Director
Director
Director
Director
Director
Board of Commissioners:
President Commissioner
Commissioner
Commissioner
Harry Danui
Danny Lolowang
Bambang Wiharto
Chairman
Member
Member
Dewan Komisaris
Imbalan kerja jangka pendek
34.365
49.980
Board of Commissioners
Short-term employee benefits
Dewan Direksi
Imbalan kerja jangka pendek
771.160
997.469
Board of Directors
Short-term employee benefits
Total
805.525
1.047.449
Total
2.
a.
2. SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Transaksi
ini
dilakukan
berdasarkan
persyaratan yang disetujui oleh kedua belah
pihak, dimana persyaratan tersebut mungkin
tidak sama dengan transaksi lain yang
dilakukan dengan pihak-pihak yang tidak
berelasi.
f.
g.
10
i.
j.
d.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Persediaan
c. Inventories
d. Prepaid Expenses
Prepaid expenses are charged to operations
over the periods benefited.
ACCOUNTING
Aset Tetap
e. Fixed Assets
11
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Tahun/
Years
Bangunan
Mesin
Kendaraan, peralatan kantor
dan perabotan kantor
Peralatan pelayanan purna jual
Tarif/
Rate
20
5%
5 - 10 10% - 20%
3- 5
2
20% - 33%
50%
Buildings
Machineries
Vehicles, office equipment and
furniture and fixtures
Tools for after-sales services
12
f.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Construction in Progress
f.
Intangible Assets
Costs incurred related to the acquisition of
software application are deferred and amortized
using the straight-line method over 5 (five) years,
while costs incurred related to the acquisition of
business licenses are deferred and amortized
using the straight-line method over the period
benefited.
ACCOUNTING
13
2.
Penurunan
(lanjutan)
Nilai
Aset
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Non-keuangan
g. Impairment
(continued)
i.
Non-financial
Assets
of
ACCOUNTING
Sewa
h. Leases
Perusahaan
mengklasifikasikan
sewa
berdasarkan sejauh mana risiko dan manfaat
yang terkait dengan kepemilikan aset sewaan
berada pada lessor atau lessee, dan pada
substansi
transaksi
daripada
bentuk
kontraknya.
i.
14
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Expenses are
(accrual basis).
15
recognized
when
incurred
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
16
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Instrumen Keuangan
l.
ACCOUNTING
Financial Instruments
PSAK No. 55 (Revisi 2011) mengatur prinsipprinsip pengakuan dan pengukuran aset
keuangan, liabilitas keuangan dan beberapa
kontrak pembelian atau penjualan item nonkeuangan. PSAK ini, antara lain, menyediakan
definisi dan karakteristik derivatif, kategori
instrumen
keuangan,
pengakuan
dan
pengukuran, akuntansi lindung nilai dan
penetapan hubungan lindung nilai.
17
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Aset Keuangan
ACCOUNTING
Financial Assets
Pengakuan Awal
Initial Recognition
Subsequent Measurement
a.
18
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
a.
Available-for-Sale
Assets
(AFS)
Financial
a.
a.
b.
b.
19
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Pada
setiap
tanggal
pelaporan,
Perusahaan
mengevaluasi
apakah
terdapat bukti yang obyektif bahwa aset
keuangan atau kelompok aset keuangan
mengalami penurunan nilai. Penurunan
nilai atas aset keuangan atau kelompok
aset keuangan dianggap telah terjadi, jika
dan hanya jika, terdapat bukti yang
obyektif mengenai penurunan nilai
sebagai akibat dari satu atau lebih
peristiwa yang terjadi setelah pengakuan
awal aset tersebut (peristiwa kerugian),
dan
peristiwa
kerugian
tersebut
berdampak pada estimasi arus kas masa
depan aset keuangan atau kelompok aset
keuangan yang dapat diestimasi secara
andal.
20
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Impairment
(continued)
a.
a.
ACCOUNTING
of
Financial
Assets
21
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Nilai
Aset
Keuangan
a.
ACCOUNTING
of
Financial
Assets
22
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Nilai
Aset
Keuangan
Financial
Financial
Assets
Assets
Carried at Cost
When there is objective evidence that
an impairment loss has occurred, the
amount of the impairment loss is
measured as the difference between the
carrying amount of the financial asset
and the present value of estimated
future cash flows discounted at the
current market rate of return for a similar
financial
asset
(excluding
future
expected credit losses that have not yet
been incurred).
of
b.
ACCOUNTING
c.
23
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Nilai
Aset
ACCOUNTING
Keuangan
c.
of
Financial
Assets
Dalam
hal
instrumen
utang
diklasifikasikan
sebagai
aset
keuangan yang tersedia untuk dijual,
penurunan
nilai
dievaluasi
berdasarkan kriteria yang sama
dengan aset keuangan yang dicatat
pada biaya perolehan diamortisasi.
Pendapatan bunga di masa datang
didasarkan pada nilai tercatat yang
telah
dikurangi
dan
diakui
berdasarkan suku bunga yang
digunakan untuk mendiskontokan
arus kas masa depan dengan tujuan
untuk mengukur kerugian penurunan
nilai. Akrual tersebut dicatat sebagai
bagian dari akun Pendapatan
Keuangan dalam laporan laba rugi
komprehensif. Jika, pada periode
berikutnya, nilai wajar instrumen
utang meningkat dan peningkatan
tersebut secara obyektif dihubungkan
dengan peristiwa yang terjadi setelah
pengakuan kerugian penurunan nilai
pada laporan laba rugi komprehensif,
maka kerugian penurunan nilai
tersebut harus dipulihkan melalui
laporan laba rugi komprehensif.
Penghentian Pengakuan Aset Keuangan
i)
i)
24
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
ii)
ii)
Perusahaan
mentransfer
hak
kontraktual untuk menerima arus kas
yang berasal dari aset keuangan
tersebut atau menanggung kewajiban
untuk membayar arus kas yang
diterima tersebut tanpa penundaan
yang signifikan kepada pihak ketiga
melalui
suatu
kesepakatan
penyerahan dan apabila (a) secara
substansial
mentransfer
seluruh
risiko dan manfaat atas kepemilikan
aset keuangan tersebut, atau (b)
secara substansial tidak mentransfer
dan tidak mempertahankan seluruh
risiko dan manfaat atas kepemilikan
aset keuangan tersebut, namun telah
mentransfer pengendalian atas aset
keuangan tersebut.
Keterlibatan
berkelanjutan
yang
berbentuk pemberian jaminan atas aset
yang ditransfer diukur sebesar jumlah
terendah antara nilai tercatat aset yang
ditransfer dan nilai maksimal pembayaran
yang diterima yang mungkin harus
dibayar kembali oleh Perusahaan.
25
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ii.
l.
ACCOUNTING
Liabilitas Keuangan
Pengakuan Awal
Initial Recognition
26
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Subsequent Measurement
27
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Pengakuan
ACCOUNTING
Liabilitas
28
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
Instrumen
l.
Keuangan
ACCOUNTING
of
Financial
Instruments
v.
m. Foreign
Balances
Currency
Transactions
and
29
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Transactions
and
n.
m. Foreign
Currency
Balances (continued)
ACCOUNTING
1,38
0,89
0,79
0,01
0,82
1,28
1,04
0,80
0,01
1,03
Pajak Penghasilan
n. Income Tax
30
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
31
p.
q.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Informasi Segmen
p. Segment Information
Segmen
adalah
bagian
khusus
dari
Perusahaan yang terlibat baik dalam
menyediakan produk (segmen usaha), maupun
dalam menyediakan produk dalam lingkungan
ekonomi tertentu (segmen geografis), yang
memiliki risiko dan imbalan yang berbeda dari
segmen lainnya.
Provisi
q. Provision
The Company adopted PSAK No. 57 (Revised
2009), Provisions, Contingent Liabilities, and
Contingent Assets. This revised PSAK is
applied prospectively and stipulates that
appropriate
recognition
criteria
and
measurement basis are applied to provisions,
contingent liabilities and contingent assets with
the aims of ensuring that sufficient information
is disclosed in the Notes to the financial
statements to enable users to understand the
nature, timing, and amount related to the
information.
32
r.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Provisi (lanjutan)
ACCOUNTING
q. Provision (continued)
r.
have
been
33
3.
Penyusunan
laporan
keuangan
Perusahaan
mengharuskan
manajemen
untuk
membuat
pertimbangan,
estimasi
dan
asumsi
yang
mempengaruhi jumlah yang dilaporkan dari
pendapatan, beban, aset dan liabilitas, dan
pengungkapan atas liabilitas kontinjensi, pada akhir
periode pelaporan. Ketidakpastian mengenai
pertimbangan, asumsi dan estimasi tersebut dapat
mengakibatkan penyesuaian material terhadap nilai
tercatat aset dan liabilitas yang terpengaruh pada
periode pelaporan berikutnya.
Pertimbangan
Judgments
Allowance for
Receivables
34
Impairment
Losses
on
Trade
3.
Pertimbangan (lanjutan)
SOURCE OF ESTIMATION
(continued)
Judgments (continued)
Kontinjensi
Contingency
35
UNCERTAINTY
Losses
on
Trade
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Employee Benefits
36
3.
Pajak Penghasilan
Income Tax
Pertimbangan
signifikan
dilakukan
dalam
menentukan penyisihan atas pajak penghasilan
badan. Terdapat transaksi dan perhitungan tertentu
yang penentuan pajak akhirnya adalah tidak pasti
sepanjang kegiatan usaha normal. Perusahaan
mengakui liabilitas atas pajak penghasilan badan
berdasarkan estimasi apakah akan terdapat
tambahan pajak penghasilan badan.
37
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
38
Maret-13/Mar-13
63.502
74.569
Cash on hand
87.312
2.426.776
89.109
56.007
3.792
4.163
7.257
5.157
2.516
3.600.766
2.065.680
231.281
1.063
53.701
28.511
11.340
5.201
2.523
Cash in banks:
United States dollar accounts
The Bank of Tokyo-Mitsubishi
UFJ, Ltd., Jakarta Branch
PT Bank Internasional Indonesia Tbk
Citibank N.A., Jakarta Branch
PT Bank Permata
PT Bank Shinta
PT Bank Sumitomo Mitsui Indonesia
PT Bank Mizuho Indonesia
PT Bank Mega Tbk
Others
2.682.089
6.000.066
2.856.430
1.506.122
788
1.076.576
5.838.191
998.155
124.852
747.267
1.732.280
479.935
42.622
210.187
13.141
16.009
12.235
24.507
Rupiah accounts
PT Bank Internasional
Indonesia Tbk
(Rp34,834,515,488 as of
December 31, 2013
and Rp14,636,648,819
as of March 31, 2013)
PT Bank Permata Tbk
(Rp.9,606,341 as of
December 31, 2013
and Rp.10,462,289,518
as of March 2013)
PT Bank Mega Tbk
(Rp71,197,453,537
as of December 31, 2013 and
Rp9,700,282,700
as of March 31, 2013)
PT Bank Mandiri (Persero) Tbk
(Rp1.522,580,244
as of December 31, 2013
and Rp7,262,079,548
as of March 31, 2013)
PT Bank CIMB Niaga Tbk
(Rp21,125,363,293
as of December 31, 2013
and Rp4,664,120,407
as of March 31, 2013)
The Bank of Tokyo-Mitsubishi
UFJ, Ltd., Jakarta Branch
(Rp519,784,390
as of December 31, 2013
and Rp2,042,632,315
as of March 31, 2013)
Citibank N.A., Jakarta Branch
(Rp160,258,049
as of December 31, 2013
and Rp155,580,723
as of March 31, 2013)
Others
(Rp149,210,976
as of December 31, 2013
and Rp238,168,675
as of March 31,2012)
10.620.539
5.058.758
39
Maret-13/ Mar-13
513.814
15.968
Total Bank
13.816.443
11.074.792
13.879.945
11.149.361
Maret-13/Mar-13
21.700.661
19.257.346
3.016.719
33.108.996
29.381.198
4.602.650
Sub-total
43.974.726
67.092.844
Sub-total
32.456.534
18.794.941
30.622.694
20.783.506
Total
Cadangan kerugian penurunan nilai
95.226.201
(2.301.866)
118.499.044
(492.096)
Total
Allowance for impairment losses
Neto
92.924.335
118.006.948
Net
Maret-13/Mar-13
Saldo awal
Cadangan selama tahun berjalan
Penghapusan selama tahun berjalan
492.096
1.814.515
(4.745)
349.895
228.484
(86.283)
Saldo akhir
2.301.866
492.096
Beginning balance
Provision during the year
Write-off of accounts during the year
Ending balance
40
5. TRADE RECEIVABLES
(continued)
Des-13/Dec-13
THIRD
PARTIES
Maret-13/Mar-13
33.801.120
62.400.511
3.699.546
3.696.487
1.531.277
1.246.297
2.412.500
665.522
1.421.344
192.967
43.974.726
67.092.844
26.168.340
28.411.541
3.059.109
2.849.080
275.643
104.302
1.841.984
80.929
188.285
99.955
32.456.534
30.622.694
16.036.925
19.084.246
1.908.496
548.034
192.417
109.070
954.286
484.288
219.333
41.353
18.794.941
20.783.506
Total
95.226.201
118.499.044
Total
Maret-13/Mar-13
88.907.090
111.628..260
6.319.111
6.870.784
Total
95.226.201
118.499.044
Total
41
SALDO DAN
BERELASI
TRANSAKSI
DENGAN
PIHAK
6. BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
a.
a. Trade Receivables
Piutang Usaha
Persentase
Terhadap
Total Aset/
Percentage to
Total Assets
Jumlah/
Amount
Des-13/Dec-13
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapura
Anggota Kelompok Usaha
PT Hitachi Construction
Machinery Indonesia
PT Hitachi Construction Machinery
Finance Indonesia (HCMFI)
Total
Maret-13/Mar-13
10.840
Des-13/Dec-13
2.577.315
0,00
281
10.840
2.577.596
0,05
Maret-13/Mar-13
0,59
Shareholder
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapore
______
0,59
Total
Receivables
from
Hitachi
Construction
Machinery Asia and Pacific Pte., Ltd., Singapore
represents
receivables
arising
from
commissions as sales agent, collection service
and technical service on sale of heavy
equipment to certain third parties.
42
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
b. Due from Related Parties
Persentase
Terhadap
Total Aset/
Percentage to
Total Assets
Jumlah/
Amount
Des-13/Dec-13
Pemegang Saham
Hitachi Construction Machinery
Co., Ltd., Jepang
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapura
Itochu Corporation, Jepang
Pihak Berelasi Lainnya
Hitachi Construction Truck
Manufacturing Ltd., Kanada
PT Hitachi Construction
Machinery Indonesia
Lain-lain (masing-masing
di bawah AS$10.000)
Total
WITH
Maret-13/Mar-13
Des-13/Dec-13
Maret-13/Mar-13
176.154
881.861
0,05
0,35
139.194
29.859
0,06
0,01
471.893
0,19
Shareholders
Hitachi Construction Machinery
Co., Ltd., Japan
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapore
Itochu Corporation, Japan
143.602
0,06
3.205
558
0,00
0,00
179.359
1.666.967
0,05
0,66
Total
Receivables
from
Hitachi
Construction
Machinery Co., Ltd., Japan and PT Hitachi
Construction Machinery Indonesia represent
replacement of spare parts for the Companys
customers during warranty period and claims on
reimbursement from these companies for their
expenses that were paid in advance by the
Company.
Receivables
from
Hitachi
Construction
Machinery Asia and Pacific Pte., Ltd.,
Singapore represent replacement of spare parts
for the Companys customers during warranty
period.
43
c.
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
b.
WITH
Utang Usaha
Jumlah/
Amount
Des-13/Dec-13
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapura
Hitachi Construction Machinery
Co., Ltd., Jepang
Pihak Berelasi Lainnya
PT Hitachi Construction
Machinery Indonesia
Hitachi Construction Truck
Manufacturing Ltd., Kanada
Hitachi Construction Machinery
Trading Co., Ltd., Jepang
Hitachi Kenki Logistics
Technology Co., Ltd., Jepang
Total
Trade Payables
_______
Maret-13/mar-13
Persentase Terhadap
Total Liabilitas/
Percentage to
Total Liabilities
Des-13/Dec-13
_______
Maret-13/Mar-13
57.227.334
37.859.479
12.99
8,69
122.167
0,03
17.380.445
24.286.147
3.95
5,58
667.592
667.592
0,15
0.15
732
0,00
Shareholders
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapore
Hitachi Construction Machinery
Co., Ltd., Japan
64
0,00
75.275.371
62.936.181
17.09
14,45
Total
44
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
c.
d.
Jumlah/
Amount
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapura
Hitachi Construction Machinery
Co., Ltd., Jepang
Pihak Berelasi Lainnya
Hitachi Construction Truck
Manufacturing Ltd., Kanada
PT Hitachi Construction
Machinery Indonesia
Hitachi Construction Machinery
Trading Co., Ltd., Jepang
Total
Des-13/Dec-13
WITH
Persentase Terhadap
Total Liabilitas/
Percentage to
Total Liabilities
_____
Maret-13/mar-13
Des-13/Dec-13
___________
_____
7.813
7.329
0,00
0,00
169.683
3.911
0.04
0.00
135
0,00
220
0.00
0,00
10.993
0.00
0,00
188.709
11.375
0,04
0,00
___________
_____
Maret-13/mar-13
_____
_____
Shareholders
Hitachi Construction Machinery
Asia and Pacific Pte., Ltd.,
Singapore
Hitachi Construction Machinery
Co., Ltd., Japan
Other Related Parties
Hitachi Construction Truck
Manufacturing Ltd., Canada
PT Hitachi Construction
Machinery Indonesia
Hitachi Construction Machinery
Trading Co, Ltd., Japan
Total
dan
pihak
Hubungan/
Relationship
1.
Pemegang Saham/
Shareholder
1.
Hitachi Construction
Japan., (HCMJ)
Machinery
Co.
Ltd,
2.
Pemegang Saham/
Shareholder
Pemegang Saham/
Shareholder
entitas-entitas yang
dikendalikan oleh
HCM/Entities
controlled by HCM
2.
Asia
and
3.
4.
5.
6.
7.
3.
4.
5.
6.
7.
45
DENGAN PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
Hubungan/
Relationship
WITH
___________________
8.
7.
8.
9.
10.
11.
PERSEDIAAN NETO
7. INVENTORIES NET
This account consists of:
Maret-13/Mar-13
Barang dagangan
Alat berat
Suku cadang
149.844.991
109.197.910
137.996.456
111.124.907
Total
Cadangan penurunan nilai pasar
259.042.901
(2.448.009)
249.121.363
(2.821.425)
Neto
256.594.892
246.299.938
Saldo awal
Penyisihan selama tahun berjalan
Pemulihan penyisihan
selama tahun berjalan
Penghapusan selama tahun berjalan
(Catatan 35)
2.821.425
663.750
Saldo akhir
2.448.009
Total
Allowance for decline in market value
Net
Merchandise inventories
Heavy equipment
Spare parts
Maret-13/Mar-13
3.510.200
558.505
(932.843)
(567.235)
(104.323)
(680.045)
2.821.425
Beginning balance
Provision during the year
Reversal of provision
during the year
Write-off during the year
(Note 35)
Ending balance
46
8.
8.
31 Desember 2013/
December 31, 2013
31 Maret 2013/
March 31,2013
4.579.765
108.430
4.579.765
5.749
-
4.579.765
15.605
15.605
Long-term investment
Golf membership
Guarantee deposit
Total
4.688.195
4.585.514
4.595.370
Total
This
account
represents
investment
in
45,000,000 shares or representing 15% shares
ownership in PT Hitachi Construction Machinery
Finance Indonesia amounting to US$4,579,765.
31 Maret 2012/
March 31, 2012
Disajikan Kembali Catatan 4/
As Restated Note 34
31 Desember 2013
Harga Perolehan
Pemilikan langsung
Tanah
Bangunan
Kendaraan
Peralatan kantor
Perabotan kantor
Mesin
Asset Rental
Peralatan pelayanan
purna jual
Aset dalam pembangunan
Bangunan
Total Harga Perolehan
Saldo Awal/
Beginning
Balance
Saldo Akhir/
Ending
Balance
Penambahan/
Additions
Reklasifikasi/
Reclassifications
Pengurangan/
Deductions
9.874.914
23.183.782
9.929.143
6.252.848
2.273.557
4.653.032
-
160.726
64.265
268.148
57.749
1.441.927
337.009
3.003.226
34.834
9.774
122.431
-
14.909
564.080
115.238
11.817
22.326
-
9.874.914
26.332.824
9.429.328
6.440.592
2.329.263
6.195.063
337.009
5.891.275
1.943.444
95.536
7.739.181
Cost
Direct ownership
Land
Buildings
Vehicles
Office equipment
Furniture and fixtures
Machineries
Rental asset
Tools for
after-sales services
1.107.561
3.001.319
(3.327.969 )
780.912
Construction in progress
Buildings
63.166.112
7.274.585
(157.705)
823.906
69.459.086
Total Cost
47
31 Desember 2013
Akumulasi Penyusutan
Pemilikan langsung
Bangunan
Kendaraan
Peralatan kantor
Perabotan kantor
Mesin
Asset Rental
Peralatan pelayanan
purna jual
Saldo Awal/
Beginning
Balance
Penambahan/
Additions
Reklasifikasi/
Reclassifications
Pengurangan/
Deductions
Saldo Akhir/
Ending
Balance
5.140.320
995.288
77.662
6.057.946
Accumulated Depreciation
Direct ownership
Buildings
Vehicles
Office equipment
Furniture and fixtures
Machineries
Rental asset
Tools for
after-sales services
Total Akumulasi
Penyusutan
28.082.520
4.396.763
762.333
31.716.949
Total Accumulated
Depreciation
35.083.592
37.742.137
31 Maret 2013
Harga Perolehan
Pemilikan langsung
Tanah
Bangunan
Kendaraan
Peralatan kantor
Perabotan kantor
Mesin
Peralatan pelayanan
purna jual
8.034.700
6.066.379
4.455.684
1.671.238
2.714.199
-
944.819
1.119.147
512.977
152.639
657.851
14.042
7.388
531.522
111.826
11.734
22.201
-
8.972.131
6.654.004
4.856.835
1.812.143
3.349.849
14.042
Saldo Awal/
Beginning
Balance
Reklasifikasi/
Reclassifications
Pengurangan/
Deductions
9.620.795
20.030.840
9.914.692
5.968.160
2.120.494
3.558.519
24.247
701.673
424.518
196.326
2.417.942
254.119
3.128.695
-
687.222
139.830
43.263
1.323.429
9.874.914
23.183.782
9.929.143
6.252.848
2.273.557
4.653.032
5.289.436
659.708
57.869
5.891.275
Cost
Direct ownership
Land
Buildings
Vehicles
Office equipment
Furniture and fixtures
Machineries
Tools for
after-sales services
Leased asset
Vehicles
1.820.776
2.415.480
1.107.562
Construction in progress
Buildings
58.323.712
6.839.894
2.251.613
63.166.113
Total Cost
Aset sewaan
Kendaraan
Aset dalam pembangunan
Bangunan
Total Harga Perolehan
Akumulasi Penyusutan
Pemilikan langsung
Bangunan
Kendaraan
Peralatan kantor
Perabotan kantor
Mesin
Peralatan pelayanan
purna jual
Saldo Akhir/
Ending
Balance
Penambahan/
Additions
(3.128.695 )
254.119
6.959.735
5.277.913
3.879.793
1.528.333
2.134.771
1.074.965
1.475.688
708.571
184.420
624.943
687.222
132.680
41.515
45.515
8.034.700
6.066.379
4.455.684
1.671.238
2.714.199
4.434.934
763.255
57.869
5.140.320
Accumulated Depreciation
Direct ownership
Buildings
Vehicles
Office equipment
Furniture and fixtures
Machineries
Tools for
after-sales services
Leased asset
Vehicles
Total Akumulasi
Penyusutan
24.215.479
4.831.842
964.801
28.082.520
Total Accumulated
Depreciation
34.108.233
35.083.593
Aset sewaan
Kendaraan
Maret-13/Mar-13
1.250.611
1.527.734
1.655.061
1.778.952
1.200.362
1.397.829
3.978.707
4.831.842
48
Maret-13/Mar-13
468.043
2.614.506
3.953.442
390.682
2.614.506
-
32.549
1.481.898
637.672
435.110
2.741.429
1.222.812
768.204
460.186
2.950.123
Income Tax
Year 2007
Year 2010
Year 2012
Year 2013
Income Tax under article 23
Year 2004
Value Added Tax
Year 2004
Year 2010
Year 2011
Year 2012
12.332.100
8.439.062
Total
49
50
Perusahaan
menerima
hasil
pemeriksaan
pajak atas tagihan pajak penghasilan badan tahun
2007
yang
tertuang
dalam
SKPLB
No. 00099/406/07/054/09 tanggal 25 Maret 2009
sebesar
Rp5.082.676.387
(setara
dengan
AS$557.617) dari klaim yang diajukan Perusahaan
sebesar
Rp12.039.872.425
(setara
dengan
AS$1.320.886). Perusahaan tidak seluruhnya setuju
dengan hasil pemeriksaan tersebut dan mengajukan
keberatan melalui surat No. 006/HAP-TAX/V/09
tanggal 7 Mei 2009 dengan jumlah penyesuaian
yang
disetujui
Perusahaan
sebesar
Rp2.853.602.537 (setara dengan AS$313.067)
yang dicatat sebagai bagian dari akun Beban
Penjualan dan Beban Umum dan Administrasi
dalam laporan laba rugi komprehensif tahun 2009.
51
10. ESTIMATED
(continued)
CLAIM
FOR
TAX
REFUND
52
10. ESTIMATED
(continued)
CLAIM
FOR
TAX
REFUND
53
10. ESTIMATED
(continued)
CLAIM
FOR
TAX
REFUND
Utang Bank
Bank Loans
Maret-13/Mar-13
29.500.000
55.000.000
43.000.000
-
28.000.000
22.000.000
10.000.000
72.500.000
105.000.000
Total
54
Utang Bank
Bank Loans
55
Utang Bank
Bank Loans
56
a. Utang Bank
a.
Bank Loans
57
a. Utang Bank
a.
Bank Loans
58
a. Utang Bank
a.
Bank Loans
b.
b.
59
Maret-13/Mar-13
Suku cadang
Alat berat
Pemeliharaan dan perbaikan
Lain-lain
2.528.147
1.469.178
396.216
439.342
2.595.007
1.508.033
406.694
450.934
Spare parts
Heavy equipment
Repairs and maintenance
Others
Total
4.832.883
4.960.668
Total
Maret-13/Mar-13
13.122.308
1.531.893
878.605
11.264.819
896.923
6.802
434.699
Total
15.532.806
12.603.243
Total
60
Des13/Dec-13
Maret-13/Mar-13
2.410.439
1.116.289
12.789
2.386.967
1.480.201
13.207
Total
3.539.517
3.880.375
Total
15. LIABILITAS
PANJANG
IMBALAN
KERJA
Maret-13/Mar-13
418.370
45.706
-
2.878
2.853
269.922
47.825
1.333.673
7.397
2.337.631
-
Income Taxes:
Article 4(2)
Article 15
Article 21
Article 23
Article 25
Article 26
Article 29
Value Added Tax
464.076
4.002.179
Total
JANGKA
Maret-13/Mar-13
Imbalan pascakerja
7.507.652
6.093.867
Post-employment benefits
Total
7.507.652
6.093.867
Total
61
KERJA
JANGKA
Des-13/Dec-13
Maret-13/Mar-13
6.093.867
1.674.113
7.507.652
5.179.744
1.565.925
(260.328)
-
(372.077)
(279.725)
Total
Pemegang Saham
6.093.867
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and
Fully Paid
Jumlah
(Berdasarkan
Nilai Nominal)/
Amount
(Based on
Par Value)
Persentase
Pemilikan/
Percentage of
Ownership
Shareholders
4.262.000.000
6.450.000
5,074
0,008
178.735.500
Rp 17.873.550.000
21,278
840.000.000
Rp 84.000.000.000
100,00
Total
408.180.000
210.400.000
42.620.000
64.500
Rp 40.818.000.000
Rp 21.040.000.000
Rp
Rp
US$
48,593
25,047
23.232.926
8.115.419
(116.583)
Neto
7.998.836
62
Des-12/Dec-12
193.150.355
5.649.504
296.306.022
5.545.268
86.300.482
100.846.636
54.667.812
3.033.559
64.151.875
10.049.181
342.801.712
476.898.982
Total
63
Des-12/Dec-12
189.205.667
55.207.576
41.711.869
259.953.219
63.071.406
52.826.180
Total
286.125.112
375.850.805
Total
Des-12/Dec-12
6.231.749
581.574
2.725.746
1.527.734
306.107
4.179.872
619.746
107.147
1.026.215
225.292
199.851
231.540
142.782
8.494.122
472.734
3.102.244
1.333.758
317.013
4.390.699
597.044
64.925
188.019
361.365
340.756
301.459
153.185
18.105.354
20.693.701
Total
Des-12/Dec-12
6.253.918
4.638.849
1.200.362
25.592
260.757
527.932
822.321
370.486
233.168
59.226
308.504
8.231.006
4.558.774
1.047.952
29.921
270.048
508.593
652.647
603.242
209.980
70.134
123.061
14.701.116
16.305.358
Total
64
operasi
lainnya
adalah
Des-13/Dec-13
Des-12/Dec-12
744.304
56.715
134.901
1.102.103
357.151
100.116
66.702
979.533
Total
2.042.023
1.503.502
Total
Des-12/Dec-12
573.127
323.333
1.814.515
19.285
851.919
219.993
5.052
121.660
Total
3.258.846
670.038
Total
Des-12/Dec-12
Piutang usaha
Jasa giro
477.663
82.880
73.857
Trade receivables
Current accounts
Total
560.543
73.857
Total
Des-12/Dec-12
Utang bank
Rugi neto selisih kurs atas
aktivitas pendanaan
Utang sewa pembiayaan
476.065
484.553
Bank loans
Net losses on foreign exchange
of financing activities
Finance lease payables
Total
476.065
484.553
Total
65
Rekonsiliasi
antara
laba
sebelum
pajak
penghasilan seperti yang disajikan dalam laporan
laba rugi komprehensif dengan penghasilan kena
pajak untuk 9 (sembilan) bulan yang berakhir pada
tanggal-tanggal 31 Desember 2013 dan 31 Maret
2013 adalah sebagai berikut:
Des-13/Dec-13
Laba sebelum pajak penghasilan
seperti yang disajikan dalam
laporan laba rugi komprehensif
Ditambah (dikurangi) beda temporer:
Penyisihan atas imbalan kerja
karyawan - neto
Pembayaran imbalan kerja
Penyusutan aset tetap
Penyisihan kerugian penurunan nilai
Penghapusan persediaan
Laba atas pengurangan
aset tetap - neto
Pemulihan penyisihan atas
penurunan nilai pasar
Beda temporer - neto
Maret-13/Mar-13
22.737.785
85.296.688
4.491.005
(3.053.522)
(26.083)
1.814.515
-
914.123
295.876
295.876
228.484
(680.045)
(39.770)
(12.718)
645.750
(8.730)
3.831.895
736.990
71.880
25.592
20.297
311.941
117.491
39.207
7.349
(82.880)
526.200
(98.696)
371.981
561.089
749.273
27.130.769
86.782.951
Taxable income
- dibulatkan
Maret-13/Mar-13
27.130.000
86.782.951
(6.782.500)
(21.695.737)
2.339.331
1.187.505
7.205.106
6.484.206
2.379.179
15.446.859
Less prepayment of
income taxes:
Article 22
Article 23
Article 25
10.735.942
24.310.244
Total prepayment of
income taxes
3.953.442
2.614.506
66
Des-13/Dec-13
Penyisihan imbalan kerja
karyawan - neto
Penyusutan aset tetap
Penyisihan kerugian penurunan nilai
Penghapusan persediaan
Laba atas pengurangan
aset tetap - neto
Pemulihan penyisihan atas
penurunan nilai pasar
Manfaat pajak penghasilan
tangguhan - neto
Maret-13/Mar-13
359.371
(6.521)
453.629
-
228.531
73.969
57.121
(170.011)
(9.943)
(3.180)
161.438
(2.183)
957.974
184.247
Des-13/Dec-13 Maret-13/Mar-13
Laba sebelum pajak penghasilan
27.130.000
85.296.688
(6.782.500)
(21.324.172)
957.974
(187.318)
(5.824.526)
(21.511.490)
Maret-13/Mar-13
618.138
866.794
164.509
705.356
1.882.838
1.523.467
3.367.770
2.393.332
(47.340)
(30.876)
3.320.430
2.362.456
67
LIABILITIES
IN
Setara
Dolar Amerika Serikat/
Equivalent in
United States Dollar
Rp/Rp 131.379.883.537
JP/JP 53.777.191.90
Rp/Rp 48.817.847.584
Rp/Rp
314.151.172
Assets
Cash on hand and in banks
10.773.150
512.529
4.003.064
25.760
Total Aset
Trade receivables
Other receivables
15.314.503
Total Assets
Liabilitas
Utang usaha
Utang lain-lain
Liabilities
Trade payables
Rp/Rp 25.585.953.897
AUD/AUD 209.528.65
SGDSGD
Rp/Rp 15.593.420.713
JP/JP
18.860.360
2.098.048
186.952
1.278.660
179.751
Total Liabilitas
Liabilitas neto dalam mata uang asing
Other payables
3.743.412
Total Liabilities
11.571.092
29. SIGNIFICANT
COMMITMENTS
AGREEMENTS
AND
a.
a.
Perjanjian Royalti
Royalty Agreement
Pada
bulan
Mei
1999,
Perusahaan
mengadakan perjanjian royalti dengan Hitachi
Construction Machinery Co., Ltd., Jepang
(HCM), pemegang saham Perusahaan.
Dalam perjanjian tersebut, HCM setuju untuk
memberikan hak lisensi, informasi teknis dan
pelatihan dalam rangka rekondisi komponen
alat berat. Sebagai imbalannya, Perusahaan
diwajibkan membayar kepada HCM royalti atas
lisensi sejumlah 1% dari penjualan produk
tertentu serta jasa bantuan teknis yang
berkaitan dengan bantuan untuk rekondisi
komponen alat berat tersebut. Perjanjian
tersebut berlaku sampai dengan tanggal
31 Desember 2009. Berdasarkan perpanjangan
68
c.
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
Perjanjian Distribusi
AND
b. Distributorship Agreements
Berdasarkan
Amandemen
Perjanjian
Distributor tanggal 9 November 2012 antara
HMAP dan Perusahaan, kedua belah pihak
sepakat untuk mengganti nama model produk
John Deere yang tertera pada Perjanjian Asli
dan perjanjian tersebut diperpanjang sampai
dengan
tanggal
31
Desember
2014.
Berdasarkan Surat Penunjukkan dari HCM
tanggal 1 Januari 2013, perjanjian tersebut
berlaku
sampai
dengan
tanggal
31 Desember 2014.
Based
on
the
Amendment
of
the
Distributorship Agreement dated November 9,
2012 entered between HMAP and the
Company, both parties agreed to replace the
model name of the John Deere Product of the
Original Agreement and this agreement is
extended until December 31, 2014. Based on
the Letter of Appointment from HCM dated
January 1, 2013, this agreement is valid
through December 31, 2014.
c. Three
Parties
Agreement
Sales
and
Purchase
Sebagai
kompensasinya,
Perusahaan
memperoleh penghasilan komisi, penghasilan
jasa perakitan dan administrasi dari HMAP
atas jasa penagihan sebesar persentase
tertentu dari harga alat berat yang dijual dan
piutang yang berhasil ditagih yang dicatat
sebagai bagian dari akun Penghasilan Neto
dalam laporan laba rugi komprehensif
69
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
d.
d. Commission Agreement
Perjanjian Komisi
70
30. KONTINJENSI
30. CONTINGENCY
31 Desember 2013
Informasi Segmen
Usaha
Penghasilan Segmen
Laba Bruto Segmen
Penjualan
Alat Berat
dan Jasa
Komisi/
Sale
of Heavy
Equipment
and
Commission
Income
198.799.858
9.594.230
usaha
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Service
Unallocated
Penjualan
Suku Cadang/
Sale of
Spare Parts
86.300.482
31.738.656
57.701.372
15.343.714
(14.494.519 )
(9.975.483)
Total/
Total
342.801.712
56.676.600
(3.258.846 )
(3.258.846)
5.628.003
17.244.137
5.368.231
(5.587.064 )
22.653.307
560.543
Unallocated
interest income
71
(4.370.241 )
(32.806.470)
2.042.023
2.042.023
560.543
usaha
(476.065 )
5.628.427
17.244.137
5.368.231
(5.587.064 )
Unallocated
finance costs
(476.065)
Income before
income tax
22.653.307
Beban pajak
penghasilan - neto
(5.824.526)
16.913.259
Aset Segmen
Income tax
expense - net
193.819.717
141.654.444
18.794.941
77.349.364
431.618.465
Segment Assets
39.961.130
43.747.792
156.500
135.173.359
219.038.781
Segment Liabilities
7.274.587
Capital expenditures
Penyusutan
4.396.763
Depreciation
Liabilitas Segmen
1.634.425
174.102
5.988
645.750
Information
concerning
the
geographical segment is as follows:
31 Desember 2013
Penjualan
Alat Berat
dan Jasa
Komisi/
Sale
of Heavy
Equipment
and
Commission
Income
Penjualan
Suku Cadang/
Sale of
Spare Parts
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Service
Unallocated
Total/
Total
Companys
Informasi Segmen
Geografis
Penghasilan Segmen
Pulau Jawa
Luar pulau Jawa
27.008.119
171.791.739
1.613.496
84.686.986
640.179
57.061.193
29.261.794
313.539.918
Geographical Segment
Information
Segment Revenues
Java island
Outside Java island
Total Penghasilan
Segmen
198.799.858
86.300.482
57.701.372
342.801.712
Total Segment
Revenues
1.866.018
7.728.212
591.740
31.146.916
219.002
15.124.712
2.676.760
53.999.840
9.594.230
31.738.656
15.343.714
56.676.600
Laba Usaha
Pulau Jawa
Luar pulau Jawa
1.450.747
4.177.256
453.316
16.790.821
(196.270)
5.564.501
(126.563)
(5.409.090)
1.396.027
21.123.488
Operating Income
Java island
Outside Java island
5.628.003
17.244.137
5.368.231
(5.587.064)
22.653.307
72
31 Desember 2012
Informasi Segmen
Usaha
Penghasilan Segmen
Laba Bruto Segmen
Penjualan
Alat Berat
dan Jasa
Komisi/
Sale
of Heavy
Equipment
and
Commission
Income
301.851.290
41.898.071
Penjualan
Suku Cadang/
Sale of
Spare Parts
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Service
Unallocated
Total/
Total
476.898.982
101.048.177
100.846.636
38.262.061
74.201.056
19.385.102
1.502.943
(9.783.330)
(7.940.568)
(7.213.830)
1.503.502
(670.038 )
(670.038)
29.836.740
28.478.731
11.444.534
(4.877.423 )
64.882.582
73.857
73.857
(484.553 )
(484.553)
29.836.740
28.478.731
11.444.534
(5.288.119 )
usaha
(36.999.059)
1.603.502
64.471.886
Unallocated
interest income
Unallocated
finance costs
Income before
income tax
Beban pajak
penghasilan - neto
(15.858.398)
48.613.488
Aset Segmen
Income tax
expense - net
289.075.531
143.432.279
23.357.157
9.619.822
465.484.789
Segment Assets
83.855.690
37.549.213
179.527
141.061.645
262.646.075
Segment Liabilities
6.231.850
Capital expenditures
Penyusutan
3.441.968
Depreciation
Liabilitas Segmen
47.163
47.473
125.356
472.000
73
31 Desember 2012
Penjualan
Alat Berat
dan Jasa
Komisi/
Sale
of Heavy
Equipment
and
Commission
Income
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Service
Unallocated
Penjualan
Suku Cadang/
Sale of
Spare Parts
Total/
Total
Companys
Informasi Segmen
Geografis
Penghasilan Segmen
Pulau Jawa
Luar pulau Jawa
28.313.000
273.538.290
1.588.623
99.258.013
471.006
73.729.950
30.372.729
446.526.253
Geographical Segment
Information
Segment Revenues
Java island
Outside Java island
Total Penghasilan
Segmen
301.851.290
100.846.636
74.201.056
476.898.982
Total Segment
Revenues
2.756.041
39.142.030
418.118
37.843.943
109.214
19.275.888
1.502.943
3.283.373
97.764.804
41.898.071
38.262.061
19.385.102
1.502.943
101.048.177
Laba Usaha
Pulau Jawa
Luar pulau Jawa
2.449.110
27.387.630
305.038
28.173.693
(181.563)
11.626.097
(64.617)
(5.223.503)
2.507.968
61.963.917
Operating Income
Java island
Outside Java island
29.836.740
28.478.731
11.444.534
(5.288.120)
64.471.886
Nilai Wajar/
Fair Values
Nilai Tercatat/
Carrying Values
Nilai Wajar/
Fair Values
5.749
5.749
Financial Assets
Loans and receivables
Cash on hand and in banks
Trade receivables - net
Other receivables
Available-for-sale financial assets
Non-current financial assets Long-term investment
Non-current financial assets Golf membership
111.740.572
110.740.572
138.059.325
138.059.325
Total
115.000.000
67.896.849
1.162.216
1.338.424
13.879.945
92.935.175
345.688
13.879.945
92.935.175
345.688
11.149.361
120.584.544
72.939
11.149.361
120.584.544
72.939
4.579.765
4.579.765
4.579.765
4.579.765
3.539.517
3.539.517
3.880.375
3.880.375
Financial Liabilities
Loans and borrowings
Short-term bank loans
Trade payables
Other payables
Accrued expenses
Short-term employee
benefit liability
162.535.968
162.535.968
189.289.239
189.289.239
Total
72.500.000
80.108.254
4.856.304
1.531.893
72.500.000
80.108.254
4.856.304
1.531.893
74
115.000.000
67.896.849
1.162.216
1.338.424
a.
b.
c.
b. Financial
Instruments
with
Carrying
Amounts that Approximate Their Fair Values
Instrumen
Keuangan
yang
Dicatat
Berdasarkan Nilai Selain dari Nilai Wajar
75