Laporan Auditor Independen Bapepam 2015 OT Hexindo TBK PDF
Laporan Auditor Independen Bapepam 2015 OT Hexindo TBK PDF
Daftar Isi
Table of Contents
Halaman/
Page
Independent Auditors Report
1-2
6 - 93
***************************
31 Maret 2015/
March 31, 2015
Catatan/
Notes
31 Maret 2014/
March 31, 2014
ASET
ASET LANCAR
Kas dan bank
Piutang usaha
Pihak ketiga - neto
Pihak berelasi
Piutang non-usaha
Pihak ketiga
Pihak berelasi
Persediaan - neto
Uang muka
Pajak dibayar di muka
Bagian lancar biaya dibayar di muka
Total Aset Lancar
ASET TIDAK LANCAR
Aset keuangan tidak lancar
Aset tetap - neto
Aset tak berwujud - neto
Estimasi tagihan pajak
Aset pajak tangguhan - neto
Biaya dibayar di muka - setelah
dikurangi bagian lancar
Aset tidak lancar lainnya
Total Aset Tidak Lancar
TOTAL ASET
ASSETS
9.874.711
110.371.733
3.021.359
1.273.739
200.497.047
317.180
586.849
821.724
2l,4
2l
5
2b,6a,29c
2l
2b,6b
2c,7
2d,2h
326.764.342
4.579.765
37.176.211
429.643
4.286.929
4.170.465
402.956
550.930
2l,8
2e,2h,9
2f
2n,10
2n,27
2d,2h
51.596.899
378.361.241
31
252.124
4.987.924
216.334.823
2.230.465
750.169
CURRENT ASSETS
Cash on hand and in banks
Trade receivables
Third parties - net
Related parties
Non-trade receivables
Third parties
Related parties
Inventories - net
Advances
Prepaid taxes
Current portion of prepaid expenses
347.929.303
8.210.474
111.439.324
3.724.000
471.196
NON-CURRENT ASSETS
Non-current financial assets
Fixed assets - net
Intangible assets - net
Estimated claims for tax refund
Deferred tax assets - net
Prepaid expenses - net of
current portion
Other non-current assets
55.652.833
403.582.136
TOTAL ASSETS
4.582.461
38.552.264
300.029
8.334.345
3.412.538
31 Maret 2015/
March 31, 2015
Catatan/
Notes
31 Maret 2014/
March 31, 2014
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang non-usaha
Pihak ketiga
Pihak berelasi
Uang muka pelanggan
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Pinjaman dari pihak berelasi
Utang sewa pembiayaan yang
jatuh tempo dalam satu tahun
Total Liabilitas Jangka Pendek
LIABILITIES
5.176.152
91.350
2.439.805
13.038.130
2b,6d
2j
2l,13
4.428.400
25.704
4.356.679
14.777.163
1.481.938
717.051
-
2l,13
2n,14
2b,2l,6e
2.717.540
3.259.328
30.000.000
46.178
2h,2l,9
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Non-trade payables
Third parties
Related parties
Customers deposits
Accrued expenses
Short-term employee
benefits liability
Taxes payable
Due to a related party
Current maturities of
finance lease payables
179.826.842
41.000.000
5.072.721
73.385.150
2l,11
2l
12
2b,6c,29a,29b
2l
142.448.475
36.000.000
4.167.530
80.094.498
82.984
2h,2l,9
6.698.726
2k,15
6.168.315
NON-CURRENT LIABILITIES
Finance lease
payables - net of
current maturities
Long-term employee
benefits liability
6.781.710
6.168.315
185.995.157
Total Liabilities
Total Liabilitas
149.230.185
31
EKUITAS
Modal saham - nilai nominal
Rp100 per saham
Modal dasar 1.680.000.000 saham
Modal ditempatkan dan disetor
penuh - 840.000.000 saham
Tambahan modal disetor - neto
Saldo laba
Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
4.646.585
193.252.709
4.617.008
181.738.209
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
229.131.056
217.586.979
Total Equity
378.361.241
403.582.136
23.232.926
7.998.836
1b,16
1b,2i,17
18
23.232.926
7.998.836
__________________________________________________________________________
Catatan/
Notes
2015
PENGHASILAN NETO
2014
392.670.342
2b,2j,6f,19,
29b,29c,
29d,31
478.331.883
(323.938.133)
2b,2j,6f,
20,29a
(404.763.244)
68.732.209
31
73.568.639
(22.632.126)
2j,21,31
(16.021.706)
2j,22,31
4.074.873
2j,23,31
(8.130.217) 2j,2m,5,24,31
26.023.033
31
COST OF REVENUES
GROSS PROFIT
(24.188.374)
Selling expenses
(16.379.310) General and administrative expenses
2.344.541
Other income
(5.310.644)
Other expenses
30.034.852
535.221
2j,5,25,31
(325.891) 2b,2j,6e,26,31
NET REVENUES
627.879
(618.243)
OPERATING INCOME
Interest income
Interest expenses
LABA SEBELUM
PAJAK PENGHASILAN
26.232.363
31
30.044.488
(7.044.286)
2n,27,31
(8.123.934)
19.188.077
31
21.920.554
19.188.077
21.920.554
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
0,03
0,02
2o
INCOME BEFORE
INCOME TAX
The original financial statements included herein are in the Indonesian language.
Catatan
Saldo, 1 April 2013
Tambahan
Modal
Disetor Neto/
Additional
Paid-in
Capital - Net
23.232.926
7.998.836
4.117.008
Belum
Ditentukan
Penggunaannya/
Unappropriated
Total Ekuitas/
Total Equity
Notes
182.661.655
218.010.425
(22.344.000 )
18
(22.344.000)
18
500.000
(500.000)
21.920.554
21.920.554
23.232.926
7.998.836
4.617.008
181.738.209
217.586.979
18
18
(7.644.000)
18
29.577
(29.577)
19.188.077
19.188.077
23.232.926
7.998.836
4.646.585
193.252.709
229.131.056
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan secara keseluruhan.
(7.644.000 )
18
18
18
2015
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Pembayaran kepada pemasok
Pembayaran untuk:
Gaji, upah dan kesejahteraan
karyawan
Beban usaha
387.906.051
(305.004.661)
481.987.564
(345.943.719)
(21.388.866)
(21.124.101)
(23.056.663)
(21.559.223)
91.427.959
627.879
(12.728.183)
(1.666.238)
40.388.423
535.221
(7.491.269)
4.123.778
37.556.153
1.703.415
(5.837.492)
(4.134.077)
2014
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers
Payments to suppliers
Payments for:
Salaries, wages and benefits
of employees
Operating expenses
Catatan/
Notes
25
77.661.417
131.840
(9.791.703)
(9.659.863)
30.000.000
(22.378.404)
(621.886)
-
(72.000.290)
(3.998.736)
116.500.000
102.000.000
(111.500.000)
(181.000.000)
(30.000.000)
(7.642.884)
(329.050)
(22.492)
6e
(32.994.426)
427.650
1.236.587
1.059.849
8.210.474
11.149.361
9.874.711
8.210.474
UMUM
a.
1. GENERAL
Pendirian Perusahaan
UMUM (lanjutan)
b.
1. GENERAL (continued)
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 sebesar Rp1.000 per saham)
dengan harga penawaran sebesar 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
First
limited
public
offering
of
42,000,000 shares (with Rp1,000 par value
per share) to shareholders with pre-emptive
rights at an offer price of Rp1,000 per share.
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
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
d.
Board of Commissioners:
President Commissioner
Commissioner
Commissioner
Ketua
Anggota
Anggota
Chairman
Member
Member
Ketua
Anggota
Anggota
Chairman
Member
Member
b.
2. SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
dengan
a.
b.
suatu pihak
Perusahaan;
b.
c.
d.
adalah
berelasi
entitas
asosiasi
Transaksi
(lanjutan)
dengan
Pihak-pihak
d.
Berelasi
b. Transactions
(continued)
with
ACCOUNTING
Related
Parties
dengan
e.
f.
suatu
pihak
adalah
entitas
yang
dikendalikan, dikendalikan bersama atau
dipengaruhi signifikan oleh atau dimana
hak suara signifikan dimiliki oleh, langsung
maupun tidak langsung, individu seperti
diuraikan dalam butir (d) atau (e); atau
f.
g.
Transaksi
ini
dilakukan
berdasarkan
persyaratan yang disetujui oleh kedua belah
pihak. Beberapa persyaratan tersebut mungkin
tidak sama dengan persyaratan yang dilakukan
dengan pihak-pihak yang tidak berelasi.
Seluruh transaksi dan saldo dengan pihakpihak berelasi diungkapkan dalam Catatan
atas laporan keuangan yang relevan.
c.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Persediaan
c. Inventories
d. Prepaid Expenses
Prepaid expenses are charged to operations
over the periods benefited. The current portion
of the prepaid rental expense to be charged to
the operations within 1 (one) year is presented
as Current Portion of Prepaid Expenses
account in the statement of financial position.
10
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Aset Tetap
e. Fixed Assets
Tahun/
Years
Bangunan
Mesin
Kendaraan, peralatan kantor dan
perabotan kantor
Peralatan pelayanan purna jual
Tarif/
Rate
20
5%
5 - 10 10% - 20%
3 - 5 20% - 33%
2
50%
Buildings
Machinery
Vehicles, office equipment and
furniture and fixtures
Tools for after-sales services
11
f.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
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.
ACCOUNTING
12
Penurunan
(lanjutan)
Nilai
Aset
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Non-keuangan
g. Impairment
(continued)
of
ACCOUNTING
Non-financial
Assets
13
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Sewa
ACCOUNTING
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
i.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Sewa (lanjutan)
h. Leases (continued)
i.
ACCOUNTING
j.
15
k.
Pengakuan
(lanjutan)
Penghasilan
dan
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Beban
j.
Revenue
and
(continued)
Expense
ACCOUNTING
Recognition
Expenses are
(accrual basis).
recognized
when
incurred
16
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Instrumen Keuangan
i.
l.
Aset Keuangan
ACCOUNTING
Financial Instruments
i.
Financial Assets
Pengakuan Awal
Initial Recognition
Subsequent Measurement
a.
17
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
a.
b. Available-for-Sale
Assets
(AFS)
Financial
a.
b.
18
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.
a.
a.
19
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Impairment
(continued)
a.
a.
ACCOUNTING
of
Financial
Assets
20
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Impairment
(continued)
a.
b.
ACCOUNTING
of
Financial
Assets
b.
21
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Dalam
hal
instrumen
utang
diklasifikasikan
sebagai
aset
keuangan 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 Penghasilan Bunga
dalam laporan laba rugi komprehensif.
22
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
i)
i)
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 (pass-through) 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.
ii)
23
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ii.
l.
ACCOUNTING
Keterlibatan
berkelanjutan
yang
berbentuk pemberian jaminan atas aset
yang ditransfer diukur sebesar jumlah
terendah antara nilai tercatat aset yang
ditransfer dan jumlah maksimal dari
pembayaran yang diterima yang mungkin
harus dibayar kembali oleh Perusahaan.
Liabilitas Keuangan
Pengakuan Awal
Initial Recognition
24
2.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Subsequent Measurement
25
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Pengakuan
ACCOUNTING
Liabilitas
26
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
31 Maret 2015/
March 31, 2015
1 Euro Eropa (EUR)
1 dolar Australia (AUD)
1 dolar Singapura (SGD)
1 Yen Jepang (JP)
10.000 Rupiah (Rp)
31 Maret 2014/
March 31, 2014
1,08
0,76
0,73
0,01
0,76
1,37
0,93
0,79
0,01
0,88
27
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Pajak Penghasilan
ACCOUNTING
n. Income Tax
Pajak Kini
Current Tax
Pajak Tangguhan
Deferred Tax
untuk
28
o.
p.
q.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
The
Company
presents
the
underpayment/overpayment of income tax, if any,
as part of Income Tax Expense - Net in the
statement of comprehensive income.
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.
Kontinjensi
q.
Contingencies
Unless the possibility of an outflow of resources
embodying economic benefits is remote,
contingent liabilities are disclosed. Contingent
assets are not recognized in the financial
statements but disclosed when an inflow of
economic benefits is probable.
29
s.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Provisi
r.
Provision
Peristiwa
setelah akhir periode
yang
memberikan tambahan informasi mengenai
posisi keuangan Perusahaan pada tanggal
pelaporan (peristiwa penyesuai), jika ada,
dicerminkan
dalam
laporan
keuangan.
Peristiwa setelah akhir periode yang bukan
peristiwa penyesuaian diungkapkan dalam
Catatan atas laporan keuangan, jika material.
t.
ACCOUNTING
t.
30
t.
31
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
Kontinjensi
Contingency
32
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
Evaluasi Individual
Individual Assessment
Employee Benefits
33
Trade
3. SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
34
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
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. Nilai tercatat
atas utang pajak penghasilan Pasal 25 dan 29 pada
tanggal 31 Maret 2015 dan 2014 masing-masing
sebesar AS$310.944 dan nihil. Penjelasan lebih
lanjut diungkapkan dalam Catatan 14.
35
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
36
4.
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Allowance for
Receivables
Evaluasi Kolektif
Collective Assessment
on
Trade
Bank:
Pihak ketiga
Akun dolar Amerika Serikat
PT Bank Internasional
Indonesia Tbk
Citibank N.A., Cabang Jakarta
PT Bank Mandiri (Persero) Tbk
The Bank of Tokyo-Mitsubishi
UFJ, Ltd., Cabang Jakarta
PT Bank Permata Tbk
PT Bank Sinarmas Tbk
PT Bank Sumitomo
Mitsui Indonesia
PT Bank Mizuho Indonesia
PT Bank Mega Tbk
Lain-lain
Losses
Kas
Impairment
31 Maret 2014/
March 31, 2014
44.413
47.314
Cash on hand
Cash in banks:
Third parties
United States dollar Accounts
PT Bank Internasional
Indonesia Tbk
Citibank N.A., Jakarta Branch
PT Bank Mandiri (Persero) Tbk
The Bank of Tokyo-Mitsubishi
UFJ, Ltd., Jakarta Branch
PT Bank Permata Tbk
PT Bank Sinarmas Tbk
PT Bank Sumitomo
Mitsui Indonesia
PT Bank Mizuho Indonesia
PT Bank Mega Tbk
Others
985.168
226.372
211.344
1.212.648
126.212
-
139.815
66.232
30.362
263.725
66.054
42.309
9.703
7.253
4.746
2.503
9.832
7.256
8.206
2.515
1.683.498
1.738.757
906.733
Rupiah Accounts
PT Bank Mandiri (Persero) Tbk
(Rp58,583,134,917
as of March 31, 2015
and Rp10,339,028,366
as of March 31, 2014)
4.477.464
37
31 Maret 2014/
March 31, 2014
1.689.274
2.115.005
504.064
522.025
207.282
40.331
127.237
855.854
79.612
1.615.206
12.914
14.118
12.020
18.164
7.109.867
6.087.436
1.035.516
335.231
1.417
1.736
1.036.933
336.967
Total Bank
9.830.298
8.163.160
9.874.711
8.210.474
38
31 Maret 2014/
March 31, 2014
34.953.329
19.489.353
11.160.463
27.800.040
28.744.539
8.377.203
Sub-total
Penjualan suku cadang
Jasa pemeliharaan dan perbaikan
65.603.145
26.562.797
22.252.707
64.921.782
30.470.415
18.753.684
Sub-total
Sales of spare parts
Repairs and maintenance services
Total
Cadangan kerugian penurunan nilai
114.418.649
(4.046.916)
114.145.881
(2.706.557)
Neto
110.371.733
111.439.324
Total
Allowance for impairment losses
Net
2014
2.706.557
492.096
4.842.002
(3.501.643)
2.661.613
(447.152)
4.046.916
2.706.557
Beginning balance
Provision during the year
(Notes 24 and 31)
Write-off of accounts during the year
Ending balance
39
31 Maret 2015/
March 31, 2015
Penjualan dan penyewaan alat berat
Lancar
Telah jatuh tempo:
Kurang dari 3 bulan
3 - 6 bulan
Lebih dari 6 bulan - 1 tahun
Lebih dari 1 tahun
Total piutang - penjualan dan
penyewaan alat berat
Penjualan suku cadang
Lancar
Telah jatuh tempo:
Kurang dari 3 bulan
3 - 6 bulan
Lebih dari 6 bulan - 1 tahun
Lebih dari 1 tahun
Total piutang - penjualan suku cadang
Jasa pemeliharaan dan perbaikan
Lancar
Telah jatuh tempo:
Kurang dari 3 bulan
3 - 6 bulan
Lebih dari 6 bulan - 1 tahun
Lebih dari 1 tahun
Total piutang - jasa pemeliharaan
dan perbaikan
Total
31 Maret 2014/
March 31, 2014
60.833.491
58.335.200
1.483.542
507.816
1.603.870
1.174.426
2.859.094
1.342.883
626.025
1.758.580
65.603.145
64.921.782
24.550.365
27.651.789
1.004.394
454.233
177.321
376.484
2.172.315
312.599
164.429
169.283
26.562.797
30.470.415
20.085.139
16.810.873
1.322.551
285.483
235.565
323.969
1.387.126
307.266
130.345
118.074
22.252.707
18.753.684
114.418.649
114.145.881
Total
31 Maret 2014/
March 31, 2014
106.967.652
106.558.401
7.450.997
7.587.480
Total
114.418.649
114.145.881
Total
40
SALDO DAN
BERELASI
TRANSAKSI
DENGAN
PIHAK
6. BALANCES
AND
RELATED PARTIES
TRANSACTIONS
WITH
a.
a. Trade Receivables
Piutang Usaha
b.
31 Maret 2014/
March 31, 2014
31 Maret 2015/
March 31, 2015
2.026.600
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapura
1.697.400
Total
3.724.000
31 Maret 2014/
March 31, 2014
0,50%
0,42%
Shareholder
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore
0,92%
Total
Piutang Non-usaha
Non-trade Receivables
31 Maret 2014/
March 31, 2014
31 Maret 2015/
March 31, 2015
31 Maret 2014/
March 31, 2014
1.136.837
1.129
4.672.885
11.651
0.30%
0,00%
1,15%
0,00%
141.524
0,04%
41
Shareholders
Hitachi Construction Machinery
Co. Ltd., Japan
Itochu Corporation, Japan
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
b.
Jumlah/
Amount
Anggota Grup
Hitachi Construction Machinery
Logistic Co. Ltd., Jepang
PT Hitachi Construction
Machinery Indonesia
Lain-lain (masing-masing
di bawah AS$10.000)
Total
31 Maret 2015/
March 31, 2015
WITH
31 Maret 2014/
March 31, 2014
31 Maret 2015/
March 31, 2015
31 Maret 2014/
March 31, 2014
135.476
0.04%
297
161.092
0.00%
0,04%
772
0,00%
1.273.739
4.987.924
0,34%
1,23%
Total
Receivables
from
Hitachi
Construction
Machinery Co. Ltd., Japan (HCM) and
PT Hitachi Construction Machinery Indonesia
(HCMI)
represent
receivables
from
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 Logistic Co. Ltd., Japan represent
receivables from replacement of spare parts for
the Companys customers during warranty
period and claims on reimbursement from this
company for its expenses that were paid in
advance by the Company.
31 Maret 2015/
March 31, 2015
Dolar Amerika Serikat
Yen Jepang (JP71.865.180)
Rupiah (Rp199.221.738)
Total
31 Maret 2014/
March 31, 2014
675.339
598.400
-
4.973.625
14.299
1.273.739
4.987.924
Total
42
c.
b.
WITH
Utang Usaha
Trade Payables
Details of trade payables to related parties are
as follows:
Persentase Terhadap
Total Liabilitas/
Percentage to Total Liabilities
Jumlah/Amount
_______
31 Maret 2015/
March 31, 2015
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapura
Hitachi Construction Machinery
Co. Ltd., Jepang
31 Maret 2014/
March 31, 2014
_______
31 Maret 2015/
March 31, 2015
31 Maret 2014/
March 31, 2014
51.539.335
66.304.130
34,54%
35,65%
37.217
112.317
0,02%
0,06%
Shareholders
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore
Hitachi Construction Machinery
Co. Ltd., Japan
Anggota Grup
PT Hitachi Construction
Machinery Indonesia
Hitachi Construction Truck
Manufacturing Ltd., Kanada
21.808.598
13.010.460
14,61%
6,99%
667.591
0,36%
Total
73.385.150
80.094.498
49,17%
43,06%
Total
43
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
c.
31 Maret 2015/
March 31, 2015
31 Maret 2014/
March 31, 2014
71.976.710
79.191.380
1.408.440
-
903.094
24
Total
73.385.150
80.094.498
Total
d.
Utang Non-usaha
Jumlah/Amount
31 Maret 2015/
March 31, 2015
Pemegang Saham
Hitachi Construction Machinery
Co. Ltd., Jepang
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapura
Anggota Grup
Hitachi Construction Machinery
Australia Pty. Ltd., Australia
Total
Non-trade Payables
Details of non-trade payables to related parties
from transactions outside the Companys main
business are as follows:
Persentase Terhadap
Total Liabilitas/
Percentage to Total Liabilities
_____
_____
31 Maret 2014/
March 31, 2014
31 Maret 2015/
March 31, 2015
31 Maret 2014/
March 31, 2014
91.350
20.823
0,06%
0,01%
3.936
0,00%
Shareholders
Hitachi Construction Machinery
Co. Ltd., Japan
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore
945
0,00%
91.350
25.704
0,01%
Total
___________
0,06%
_____
_____
d.
WITH
e.
44
f.
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
e.
WITH
Suku bunga tahunan dari pinjaman ini masingmasing berkisar antara 0,56% sampai dengan
0,60% dan antara 0,78% sampai dengan
0,84% masing-masing untuk tahun yang
berakhir pada tanggal-tanggal 31 Maret 2015
dan 2014.
Jumlah/Amount
_____
Persentase Terhadap
Penghasilan neto/
Percentage to Net Revenues
_____
2015
2014
2015
___________
_____
2014
_____
_____
4.800.000
1,00%
2.026.600
0,42%
1,11%
Shareholder
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore (Note 29c)
2,62%
Total
2.084.000
285.360
0,53%
0,06%
490.838
0,13%
176.500
0,04%
17.700
0,00%
2.681
121.746
0,00%
0,03%
5.306.034
2.771.719
12.539.740
0,70%
45
____________________
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
f.
Jumlah/Amount
_____
2015
2014
2015
___________
_____
_____
2014
_____
_____
WITH
135.645.114
206.245.015
41,87%
50,95%
1.780.668
0,55%
21.459
0,01%
4.071
0,00%
27,66%
0,00%
Shareholders
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapore
Itochu Corporation, Japan
78,62%
Total
Pemegang Saham
Hitachi Construction Machinery
Asia and Pacific Pte. Ltd.,
Singapura
Itochu Corporation, Jepang
122.095.563
-
111.976.261
864
Total
259.521.345
318.247.670
37,69%
-
___________
80,11%
_____
_____
Dalam
melakukan
aktivitas
operasionalnya,
Perusahaan memiliki beberapa personil kunci yang
terdiri dari Dewan Komisaris dan Direksi.
2014
Dewan Komisaris
Imbalan kerja jangka pendek
42.581
46.856
Board of Commissioners
Short-term employee benefits
Dewan Direksi
Imbalan kerja jangka pendek
759.044
878.639
Board of Directors
Short-term employee benefits
Total
801.625
925.495
Total
Pemegang Saham
1. Hitachi Construction Machinery Co. Ltd., Jepang
2. Hitachi Construction Machinery Asia and Pacific
Pte. Ltd., Singapura
3. Itochu Corporation, Jepang
Shareholders
1. Hitachi Construction Machinery Co. Ltd., Japan
2. Hitachi Construction Machinery Asia and Pacific Pte.
Ltd., Singapore
3. Itochu Corporation, Japan
46
DENGAN
PIHAK
6. BALANCES
AND
TRANSACTIONS
RELATED PARTIES (continued)
7.
WITH
PERSEDIAAN - NETO
7. INVENTORIES - NET
This account consists of:
31 Maret 2014/
March 31, 2014
Barang dagangan
Alat berat
Suku cadang
Barang dalam proses
Barang dalam perjalanan
103.624.209
93.342.350
3.539.589
4.535.946
104.260.919
99.584.033
2.602.204
13.428.696
Total
Cadangan penurunan nilai pasar
205.042.094
(4.545.047)
219.875.852
(3.541.029)
Neto
200.497.047
216.334.823
Merchandise inventories
Heavy equipment
Spare parts
Work in-process
Goods in transit
Total
Allowance for decline in market value
Net
_____________________________
2015
Saldo awal
Penyisihan selama tahun berjalan
Pemulihan penyisihan selama
tahun berjalan
Penghapusan selama tahun berjalan
3.541.029
1.446.203
Saldo akhir
4.545.047
2014
2.821.425
2.427.101
(442.185)
-
(932.843)
(774.654)
3.541.029
Beginning balance
Provision during the year
Reversal of provision
during the year
Write-off during the year
Ending balance
47
8.
8.
31 Maret 2014/
March 31, 2014
Penyertaan saham
Keanggotaan golf
4.579.765
-
4.579.765
2.696
Total
4.579.765
4.582.461
Total
9.
________________________________________________________________________________
Saldo Awal/
Beginning
Balance
Penambahan/ Reklasifikasi/
Additions
Reclassifications
Pengurangan/
Deductions
Saldo Akhir/
Ending
Balance
2.047.823
177.309
2.944.329
1.166.361
351.271
9.874.914
27.784.028
7.962.077
6.711.772
6.328.996
2.491.839
Harga Perolehan
Pemilikan langsung
Tanah
Bangunan
Mesin
Kendaraan
Peralatan kantor
Perabotan kantor
Peralatan pelayanan
purna jual
9.874.914
26.296.452
7.454.285
9.261.092
6.440.332
2.394.211
7.767.545
448.963
287.210
7.929.298
Cost
Direct ownership
Land
Buildings
Machinery
Vehicles
Office equipment
Furniture and fixtures
Tools for
after-sales services
Sub-total
69.488.831
2.559.943
4.008.453
6.974.303
69.082.924
Sub-total
117.996
395.321
395.009
753.755
448.899
3.417.403
289.780
301.270
-
48
________________________________________________________________________________
Saldo Awal/
Beginning
Balance
Penambahan/ Reklasifikasi/
Additions
Reclassifications
Pengurangan/
Deductions
Saldo Akhir/
Ending
Balance
Cost (continued)
Direct ownership (continued)
1.646.146
260.954
3.248.723
28.826
(3.718.673 )
(289.780 )
1.176.196
-
Construction in-progress
Buildings
Machinery
Sub-total
1.907.100
3.277.549
(4.008.453 )
1.176.196
Sub-total
162.353
162.353
71.395.931
5.999.845
6.974.303
70.421.473
Total Cost
Akumulasi Penyusutan
Pemilikan langsung
Bangunan
Mesin
Kendaraan
Peralatan kantor
Perabotan kantor
Peralatan pelayanan
purna jual
9.312.077
3.588.109
6.790.767
4.964.391
1.857.554
1.280.249
1.205.155
1.170.495
645.242
211.541
1.510.323
151.825
2.315.586
872.871
316.213
9.082.003
4.641.439
5.645.676
4.736.762
1.752.882
6.330.769
1.326.323
285.270
7.371.822
Accumulated Depreciation
Direct ownership
Buildings
Machinery
Vehicles
Office equipment
Furniture and fixtures
Tools for
after-sales services
32.843.667
5.839.005
5.452.088
33.230.584
Sub-total
14.678
14.678
Total Akumulasi
Penyusutan
32.843.667
5.853.683
5.452.088
33.245.262
Total Accumulated
Depreciation
38.552.264
37.176.211
Sub-total
Aset sewa pembiayaan
Kendaraan
________________________________________________________________________________
Saldo Awal/
Beginning
Balance
Harga Perolehan
Pemilikan langsung
Tanah
Bangunan
Mesin
Kendaraan
Peralatan kantor
Perabotan kantor
Peralatan pelayanan
purna jual
Alat berat yang disewakan
Penambahan/ Reklasifikasi/
Pengurangan/
Additions
Reclassifications
Deductions
14.303
75.624
779.217
181.739
19.862
9.874.914
26.296.452
7.454.285
9.261.092
6.440.332
2.394.211
154.130
-
7.767.545
-
Cost
Direct ownership
Land
Buildings
Machinery
Vehicles
Office equipment
Furniture and fixtures
Tools for
after-sales services
Heavy equipment - rental
1.224.875
69.488.831
Sub-total
(3.116.336 )
(689.057 )
(45.920 )
1.646.146
260.954
-
Construction in-progress
Buildings
Machinery
Office equipment
4.650.852
(3.851.313 )
1.907.100
Sub-total
9.791.703
(337.009 )
1.224.875
71.395.931
Total Cost
9.874.914
23.183.782
4.653.032
9.929.143
6.252.848
2.273.557
88.915
2.187.820
111.166
323.303
62.238
5.891.275
-
2.030.400
337.009
62.058.551
5.140.851
3.514.304
1.107.561
-
3.654.921
950.011
45.920
Sub-total
1.107.561
63.166.112
Sub-total
Saldo Akhir/
Ending
Balance
3.038.058
689.057
45.920
78.278
(337.009 )
49
________________________________________________________________________________
Saldo Awal/
Beginning
Balance
Akumulasi Penyusutan
Pemilikan langsung
Bangunan
Mesin
Kendaraan
Peralatan kantor
Perabotan kantor
Peralatan pelayanan
purna jual
Alat berat yang disewakan
Penambahan/ Reklasifikasi/
Pengurangan/
Additions
Reclassifications
Deductions
8.034.700
2.714.199
6.066.379
4.455.684
1.671.238
1.284.765
949.414
1.468.830
685.333
205.978
5.140.320
-
1.344.498
14.042
Total Akumulasi
Penyusutan
28.082.520
5.952.860
35.083.592
Saldo Akhir/
Ending
Balance
7.388
75.504
744.442
176.626
19.662
9.312.077
3.588.109
6.790.767
4.964.391
1.857.554
(14.042 )
154.049
-
6.330.769
-
Accumulated Depreciation
Direct ownership
Buildings
Machinery
Vehicles
Office equipment
Furniture and fixtures
Tools for
after-sales services
Heavy equipment - rental
(14.042 )
1.177.671
32.843.667
Total Accumulated
Depreciation
38.552.264
_____________________________
2015
Beban pokok jasa pemeliharaan
dan perbaikan (Catatan 20)
Beban penjualan (Catatan 21)
Beban umum dan administrasi
(Catatan 22)
Total (Catatan 31)
2014
2.135.976
2.081.916
2.313.258
2.038.177
1.635.791
1.601.425
5.853.683
5.952.860
90-96%
Jumlah
Tercatat/
Carrying
Amount
1.176.196
50
Tahun
Perkiraan Penyelesaian/
Estimated Year of
Completion
2015
Buildings
Jumlah
Tercatat/
Carrying
Amount
86%
14%
Tahun
Perkiraan Penyelesaian/
Estimated Year of
Completion
1.646.146
260.954
Total
2014
2014
1.907.100
Office buildings
Machinery
Total
_______________________________________________
2015
Harga jual
Nilai buku neto
Laba atas pelepasan
aset tetap - neto (Catatan 23)
2014
1.703.415
1.522.215
131.840
47.204
Proceeds
Net book value
181.200
84.636
Gain on disposal of
fixed assets - net (Note 23)
51
31 Maret 2015/
March 31, 2015
Pihak ketiga:
PT Orix Indonesia Finance
Dikurangi beban bunga
150.228
(21.066)
Neto
129.162
(46.178)
Third party:
PT Orix Indonesia Finance
Less amount applicable to interest
Net
Less current
maturities
82.984
Long-term maturities
Pembayaran
Utang Sewa
Pembiayaan
Minimum/
Minimum Leasing
Payment
Komponen Bunga/
Interest Component
58.935
(12.757)
46.178
91.293
(8.309)
82.984
150.228
(21.066)
129.162
Total
Nilai Kini/
Present Value
Rupiah
6,00%
Rupiah
All assets acquired under finance lease
agreements are used as collateral for the finance
lease payables.
52
31 Maret 2014/
March 31, 2014
468.044
2.307.127
468.044
2.614.506
2.307.127
78.516
536.108
198.895
698.239
1.112.722
615.086
415.760
801.100
4.286.929
8.334.345
Total
53
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
54
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
55
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
56
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
57
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
58
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
59
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
60
10. ESTIMATED
(continued)
CLAIMS
FOR
TAX
REFUND
31 Maret 2014/
March 31, 2014
41.000.000
15.000.000
21.000.000
41.000.000
36.000.000
Total
Based
on
amendment
agreement
dated
April 2, 2012, maximum credit facility is amended to
US$30,000,000 and the term of this facility is
12 months from the amendment agreement
effective date. The loan facility withdrawn is due for
less than one year. The loan bears interest at
0.25% above London Interbank Offered Rate
(LIBOR) per year.
61
Based
on
Amendment
and
Restatement
Agreement dated November 10, 2011, maximum
credit
facility
is
amended
to
become
US$15,000,000
for
the
Company
and
US$30,000,000 for HCMI, and the term of this
facility is 48 months from the Amendment and
Restatement Agreement date. The loan facility
withdrawn is due for less than one year. The loan
bears interest at 0.25% above LIBOR per year.
This loan is guaranteed by corporate guarantee
from HCM.
62
63
Berdasarkan
adendum
perjanjian
tanggal
31 Maret 2012 dari BTMU Jakarta, beberapa pasal
dalam perjanjian pinjaman telah diubah, antara
lain, Perusahaan tidak akan mengubah susunan
Dewan Direksi atau Dewan Komisaris atau
mengubah Anggaran Dasar; membagikan atau
membayarkan dividen kepada para pemegang
saham; atau mengubah susunan permodalan,
pemegang
sahamnya
atau
kepemilikankepemilikan saham mereka, tanpa persetujuan
tertulis dari BTMU Jakarta.
64
12.
31 Maret 2014/
March 31, 2014
Suku cadang
Alat berat
Pemeliharaan dan perbaikan
Lain-lain
2.650.882
2.392.432
18.556
10.851
1.424.480
1.869.409
863.679
9.962
Spare parts
Heavy equipment
Repairs and maintenance
Others
Total
5.072.721
4.167.530
Total
31 Maret 2014/
March 31, 2014
2.554.272
2.835.268
2.311.096
1.113.265
207.353
218.997
Total
5.072.721
4.167.530
Total
13.
31 Maret 2014/
March 31, 2014
11.482.905
1.033.552
521.673
12.915.261
1.507.048
3.159
351.695
Total
13.038.130
14.777.163
Total
65
13.
31 Maret 2014/
March 31, 2014
Pajak Penghasilan:
Pasal 4(2)
Pasal 15
Pasal 21
Pasal 23
Pasal 25
Pasal 26
Pasal 29 (Catatan 27)
Pajak Pertambahan Nilai
12.529
1.522
332.511
38.065
255.642
21.480
55.302
-
50.898
1.559
376.345
30.461
3.058
2.797.007
Income Taxes:
Article 4(2)
Article 15
Article 21
Article 23
Article 25
Article 26
Article 29 (Note 27)
Value Added Tax
Total
717.051
3.259.328
Total
15. LIABILITAS
PANJANG
IMBALAN
KERJA
JANGKA
31 Maret 2014/
March 31, 2014
5.182.849
1.515.877
4.725.535
1.442.780
Post-employment benefits
Other long-term employment benefits
Total
6.698.726
6.168.315
Total
66
KERJA
JANGKA
Post-employment Benefits
a.
b.
31 Maret 2014/
March 31, 2014
664.623
447.912
33.115
4.500
597.923
369.770
112.885
5.162
11.380
13.055
1.161.530
1.098.795
b.
31 Maret 2014/
March 31, 2014
6.551.193
6.045.859
(149.904)
(190.205)
(1.218.440)
(1.130.119)
5.182.849
4.725.535
67
KERJA
JANGKA
______________________________________________________
2015
2014
4.725.535
1.161.530
5.182.849
4.455.691
1.098.795
(181.913)
(647.038)
4.725.535
(107.771)
(596.445)
d.
______________________________________________________
2015
2014
6.045.859
664.623
447.912
(107.771 )
266.546
(765.976)
7.231.304
597.923
369.770
(181.913)
(914.075)
(1.057.150)
6.551.193
6.045.859
(6.551.193)
245.112
31 Maret 2014/
March 31, 2014
31 Maret 2013/
March 31, 2013
(6.045.859)
31 Maret 2012/
March 31, 2012
(7.231.304)
(26.679)
614.115
31 Maret 2011/
March 31, 2011
(6.968.415)
(4.600.880)
(663.606)
(188.101)
31 Maret 2014/
March 31, 2014
Penurunan/
Decrease
Kenaikan/ Penurunan/
Increase
Decrease
(86.089)
(650.273)
105.550
767.833
(72.836)
(579.643)
88.411
678.483
Total
(736.362)
873.383
(652.479)
766.894
Total
68
KERJA
JANGKA
a.
b.
245.611
106.890
(80.174)
240.328
83.768
-
45.742
(217.822)
318.069
106.274
b.
c.
31 Maret 2014/
March 31, 2014
1.515.877
31 Maret 2014/
March 31, 2014
1.442.780
d.
2014
1.442.780
318.069
(65.243)
(179.729)
1.638.176
106.274
(63.574)
(238.096)
1.515.877
1.442.780
2014
1.442.780
245.611
106.890
(34.432)
(65.243)
(179.729)
1.638.176
240.328
83.768
(217.822)
(63.574)
(238.096)
1.515.877
1.442.780
69
15. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
31 Maret 2015/
March 31, 2015
Nilai kini kewajiban
imbalan pasti
Penyesuaian
liabilitas program
31 Maret 2014/
March 31, 2014
(1.515.877)
23.236
31 Maret 2013/
March 31, 2013
(1.442.780)
(1.638.176)
87.582
207.074
31 Maret 2015/
March 31, 2015
(1.634.120)
(1.333.001)
(104.623)
(325.661)
31 Maret 2014/
March 31, 2014
Penurunan/
Decrease
Kenaikan/ Penurunan/
Increase
Decrease
(18.143)
(94.334)
20.962
107.156
(15.851)
(77.450)
17.970
86.546
(112.477)
128.118
(93.301)
104.516
Total
Pemegang Saham
31 Maret 2011/
March 31, 2011
Kenaikan/
Increase
31 Maret 2012/
March 31, 2012
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Number of Shares
Issued and
Fully Paid
Jumlah
(Berdasarkan
Nilai Nominal)/
Amount
(Based on
Par Value)
178.735.500
Rp 17.873.550.000
Total
840.000.000
Rp 84.000.000.000
408.180.000
210.400.000
42.620.000
64.500
Rp 40.818.000.000
Rp 21.040.000.000
Rp
Rp
US$
4.262.000.000
6.450.000
23.232.926
70
Persentase
Pemilikan/
Percentage of
Ownership
Shareholders
100,00%
Total
8.115.419
(116.583)
Neto
7.998.836
2014
214.024.681
278.313.798
2.771.719
7.976.185
96.999.146
-
115.749.916
1.505
78.874.796
-
71.728.429
4.562.050
392.670.342
478.331.883
Total
71
2014
208.525.134
59.993.538
279.190.917
71.901.424
55.419.461
53.670.903
323.938.133
404.763.244
Total
2014
6.890.554
4.633.565
2.601.095
2.081.916
987.611
947.410
724.354
711.417
668.467
413.687
359.677
224.863
221.599
118.323
1.047.588
7.560.693
4.926.693
3.475.340
2.038.177
1.170.698
1.045.402
822.869
513.494
600.298
422.111
256.968
284.963
132.486
147.165
791.017
22.632.126
24.188.374
Total
72
2014
7.367.059
3.058.970
1.635.791
1.271.646
743.791
617.042
546.928
338.471
181.308
96.809
163.891
7.137.871
3.431.916
1.601.425
1.489.979
804.212
700.962
491.153
345.363
108.398
120.407
147.624
16.021.706
16.379.310
Total
pendapatan
lainnya
sebagai
2014
1.734.298
213.077
819.024
134.528
181.200
1.946.298
84.636
1.306.353
Total
4.074.873
2.344.541
2014
4.842.002
2.661.613
2.684.767
256.199
347.249
740.045
1.903.716
5.270
8.130.217
5.310.644
Total
73
2014
375.135
160.086
500.767
127.112
Total
535.221
627.879
Total
2014
Utang bank
Pinjaman dari pihak berelasi
(Catatan 6e)
Utang sewa pembiayaan
194.147
440.379
125.419
6.325
177.864
-
Bank loans
Due to a related party
(Note 6e)
Finance lease payables
Total
325.891
618.243
Total
________________________________________________________
2015
Pajak kini:
Tahun berjalan
Pemeriksaan pajak tahun
sebelumnya (Catatan 10)
Tangguhan
Beban pajak penghasilan - neto
2014
(7.647.701)
(9.174.016)
(154.512)
757.927
1.050.082
(7.044.286)
(8.123.934)
74
Current tax:
Current year
Previous year
tax audit (Note 10)
Deferred
Income tax expense - net
2014
26.232.363
30.044.488
1.019.328
764.578
1.004.018
1.494.258
811.855
2.661.613
530.411
7.339
3.134
74.448
-
(245.649)
(14.143)
-
(19.917)
(774.654)
3.116.293
4.200.326
289.208
143.512
33.534
31.516
1.910.882
145.191
13.491
30.098
(160.086)
904.463
(127.112)
478.699
1.242.147
2.451.249
30.590.803
36.696.063
Taxable income
75
2014
30.590.803
36.696.063
(7.647.701)
(9.174.016)
Taxable income
Income tax expense - current
2.883.486
1.949.563
2.759.350
3.025.455
1.246.582
7.209.106
Less prepayment of
income taxes:
Article 22
Article 23
Article 25
7.592.399
11.481.143
Total prepayment of
income taxes
2.307.127
(55.302)
2014
254.832
191.145
251.005
373.565
202.964
665.403
132.603
1.835
783
(61.412)
(3.536)
18.612
(4.979)
-
76
2014
(21.147)
-
757.927
(193.664)
1.050.082
2014
26.232.363
30.044.488
(6.558.090)
(310.537)
(154.512)
(21.147)
(7.511.122)
(612.812)
-
(7.044.286)
(8.123.934)
31 Maret 2014/
March 31, 2014
1.011.729
1.136.262
350.545
829.912
885.257
155.290
1.674.682
1.542.079
4.173.218
3.412.538
3.412.538
(2.753)
4.170.465
77
LIABILITIES
IN
Setara
Dolar Amerika Serikat/
Equivalent in
United States Dollar
7.154.280
1.036.933
7.450.997
Rp/Rp
640.537.429
JP/JP
71.865.180
Rp/Rp 19.779.850.000
48.956
598.400
1.511.759
17.801.325
Total Assets
Total Aset
Liabilitas
Utang usaha
Pihak ketiga
Pihak berelasi
Utang non-usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang sewa pembiayaan
Liabilitas imbalan kerja jangka
panjang
Assets
Cash on hand and in banks
Rp/Rp 93.606.603.834
JP/JP
124.530.352
Rp/Rp 97.488.846.026
Rp/Rp 30.238.380.064
AUD/AUD
271.226
Rp/Rp 18.428.022.714
2.311.096
207.353
1.408.440
Rp/Rp 27.030.110.707
SGD/SGD
1.470
JP/JP
10.970.624
Rp/Rp
5.264.558.144
AUD/AUD
29.877
JP/JP
2.950.000
2.065.890
1.068
91.350
402.366
22.841
24.564
Liabilities
Trade payables
Third parties
Related parties
Non-trade payables
Third parties
Related party
Accrued expenses
Rp/Rp
Rp/Rp
Rp/Rp
9.358.219.524
8.658.326.794
1.689.956.996
715.241
661.749
129.162
Rp/Rp
87.646.128.000
6.698.726
Short-term employee
benefits liability
Taxes payable
Finance lease payable
Long-term employee
benefits liability
14.739.846
Total Liabilities
3.061.479
Total Liabilitas
Aset Moneter Neto
78
IN
Setara
Dolar Amerika Serikat/
Equivalent in
United States Dollar
6.134.750
336.967
7.587.480
Rp/Rp
Rp/Rp
Rp/Rp
97.862
14.299
2.944.668
17.116.026
Total Assets
1.116.023.437
199.221.738
33.581.013.058
Total Aset
Liabilitas
Utang usaha
Pihak ketiga
Pihak berelasi
Utang non-usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Liabilitas imbalan kerja jangka
panjang
Assets
Cash on hand and in banks
Rp/Rp
69.960.695.158
JP/JP
34.419.544
Rp/Rp
86.527.624.552
Liabilities
Trade payables
Third parties
Rp/Rp 13.490.086.179
AUD/AUD
221.878
Rp/Rp 10.274.103.348
JP/JP
2.500
1.113.265
218.997
903.094
24
Rp/Rp 24.201.579.384
AUD/AUD
31.458
JP/JP
2.126.965
Rp/Rp
4.286.729.502
2.122.201
29.223
20.823
375.897
Rp/Rp
Rp/Rp
14.080.845.190
37.169.371.380
1.234.729
3.259.328
Rp/Rp
70.343.469.788
6.168.315
Related parties
Accrued expenses
Short-term employee
benefits liability
Taxes payable
Long-term employee
benefits liability
15.445.896
Total Liabilities
1.670.130
Total Liabilitas
Aset Moneter Neto
Related parties
Non-trade payables
Third parties
79
29. SIGNIFICANT
COMMITMENTS
AGREEMENTS
AND
a.
a.
b.
Perjanjian Royalti
Royalty Agreement
Pada
bulan
Mei
1999,
Perusahaan
mengadakan perjanjian royalti dengan 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 Distribusi
b.
Distributorship Agreements
The Company has several distributorship
agreements in relation to the sale of certain
heavy equipment and its spare parts with
several licensed companies, among others,
HCM
and
HMAP,
the
Companys
shareholders, and HCMI, a related party.
80
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
b.
b.
c.
Berdasarkan
Amandemen
Perjanjian
Distributor tanggal 7 Oktober 2014 antara
HMAP dan Perusahaan, kedua pihak sepakat
untuk mengganti nama model produk John
Deere yang tertera pada perjanjian awal dan
memperpanjang perjanjian ini sampai dengan
tanggal 31 Desember 2016.
Based
on
the
Amendment
of
the
Distributorship Agreement dated October 7,
2014, entered between HMAP and the
Company, both parties agreed to replace the
model name of the John Deere product on
the original agreement and extended the
agreement until December 31, 2016.
c. Three
Parties
Agreement
Sales
and
Purchase
Sebagai
kompensasinya,
Perusahaan
memperoleh
penghasilan
jasa
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
tahun 2014 (Catatan 6a, 6f dan 19).
81
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
d.
d. Commission Agreement
Perjanjian Komisi
c.
d.
e.
f.
g.
h.
82
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
e.
83
29. SIGNIFICANT
AGREEMENTS
COMMITMENTS (continued)
AND
e.
Hitachi
International
Treasury
Ltd.,
Singapura berupa fasilitas pinjaman
multicurrency revolving loan dengan batas
maksimum
fasilitas
sebesar
AS$30.000.000. Fasilitas ini tersedia
sampai dengan tanggal 31 Maret 2016.
Hitachi
International
Treasury
Ltd.,
Singapore under unsecured multicurrency
revolving loan facility with a maximum credit
facility of US$30,000,000. This facility is
available until March 31, 2016.
30. KONTINJENSI
30. CONTINGENCY
84
31 Maret 2015
Informasi Segmen
Usaha
Penghasilan Segmen
Laba Bruto Segmen
Beban penjualan, umum
dan administrasi
Pendapatan lainnya yang
tidak dapat dialokasikan
Beban lainnya yang tidak
dapat dialokasikan
Laba (Rugi) Usaha
Segmen
Penghasilan bunga yang
tidak dapat dialokasikan
Beban bunga yang tidak
dapat dialokasikan
Laba (rugi) sebelum pajak
penghasilan
Penjualan dan
Penyewaan
Alat Berat
dan Jasa
Komisi/
Sales and
Rental of
Heavy
Equipment
Penjualan
and
Suku Cadang/
Commission
Sales of
Income
Spare Parts
216.796.400
8.271.266
(1.086.438)
usaha
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Services
Unallocated
96.999.146
37.005.608
78.874.796
23.455.335
(13.649.086 )
(8.308.080)
Total/
Total
392.670.342
68.732.209
(15.610.228 )
(38.653.832)
4.074.873
4.074.873
(8.130.217 )
(8.130.217)
7.184.828
23.356.522
15.147.255
(19.665.572 )
535.221
535.221
(325.891 )
(325.891)
7.184.828
23.356.522
15.147.255
(19.456.242 )
26.023.033
26.232.363
Beban pajak
penghasilan - neto
(7.044.286)
19.188.077
Aset Segmen
Income tax
expense - net
218.497.737
121.793.474
24.856.781
13.213.249
378.361.241
Segment Assets
37.687.470
41.745.798
12.211.889
57.585.028
149.230.185
Segment Liabilities
5.999.845
Capital expenditures
Penyusutan
5.853.683
Depreciation
Non-cash expenses other
than depreciation:
Provision for impairment
losses on
trade receivables
Provision (reversal of
provision) for decline in
market value of
inventories
Liabilitas Segmen
2.756.798
965.889
1.226.414
(222.396 )
1.119.315
4.842.002
1.004.018
85
31 Maret 2015
Penjualan dan
Penyewaan
Alat Berat
dan Jasa
Komisi/
Sales and
Rental of
Heavy
Equipment
Penjualan
and
Suku Cadang/
Commission
Sales of
Income
Spare Parts
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Services
Unallocated
Total/
Total
Informasi Segmen
Geografis
Penghasilan Segmen
Pulau Jawa
Luar pulau Jawa
12.252.773
204.543.627
680.489
96.318.657
325.325
78.549.471
13.258.587
379.411.755
Geographical Segment
Information
Segment Revenues
Java island
Outside Java island
Total Penghasilan
Segmen
216.796.400
96.999.146
78.874.796
392.670.342
Total Segment
Revenues
456.900
7.814.366
263.707
36.741.901
111.185
23.344.150
831.792
67.900.417
8.271.266
37.005.608
23.455.335
68.732.209
(96.563)
7.281.391
130.876
23.225.646
(265.170)
15.412.425
(132.831)
(19.532.741)
(363.688)
26.386.721
7.184.828
23.356.522
15.147.255
(19.665.572)
26.023.033
31 Maret 2014
Informasi Segmen
Usaha
Penghasilan Segmen
Laba Bruto Segmen
Beban penjualan, umum
dan administrasi
Pendapatan lainnya yang
tidak dapat dialokasikan
Beban lainnya yang
tidak dapat dialokasikan
Laba (Rugi) Usaha
Segmen
Penjualan dan
Penyewaan
Alat Berat
dan Jasa
Komisi/
Sales and
Rental of
Heavy
Equipment
Penjualan
and
Suku Cadang/
Commission
Sales of
Income
Spare Parts
286.289.983
7.099.066
(1.173.474)
115.751.421
43.849.997
(14.107.639 )
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Services
Unallocated
76.290.479
22.619.576
(11.752.342)
Total/
Total
478.331.883
73.568.639
(13.534.229 )
(40.567.684)
2.344.541
2.344.541
(5.310.644 )
(5.310.644)
5.925.592
29.742.358
10.867.234
(16.500.332 )
86
30.034.852
31 Maret 2014
Informasi Segmen
Usaha (lanjutan)
Penghasilan bunga yang
tidak dapat dialokasikan
Beban bunga yang tidak
dapat dialokasikan
Laba (rugi) sebelum pajak
penghasilan
Penjualan dan
Penyewaan
Alat Berat
dan Jasa
Komisi/
Sales and
Rental of
Heavy
Equipment
Penjualan
and
Suku Cadang/
Commission
Sales of
Income
Spare Parts
Jasa
Pemeliharaan
dan Perbaikan/
Repair and
Tidak Dapat
Maintenance
Dialokasikan/
Services
Unallocated
Total/
Total
627.879
627.879
(618.243 )
(618.243)
5.925.592
29.742.358
10.867.234
(16.490.696 )
30.044.488
Beban pajak
penghasilan - neto
(8.123.934)
21.920.554
Aset Segmen
Income tax
expense - net
228.450.627
128.301.954
20.105.591
26.723.964
403.582.136
Segment Assets
39.931.902
48.222.837
13.778.939
84.061.479
185.995.157
Segment Liabilities
9.791.703
Capital expenditures
Penyusutan
5.952.860
Depreciation
Liabilitas Segmen
2.492.681
116.113
52.819
524.165
970.093
Informasi Segmen
Geografis
Penghasilan Segmen
Pulau Jawa
Luar pulau Jawa
35.571.129
250.718.854
2.116.351
113.635.070
774.231
75.516.248
38.461.711
439.870.172
Geographical Segment
Information
Segment Revenues
Java island
Outside Java island
Total Penghasilan
Segmen
286.289.983
115.751.421
76.290.479
478.331.883
Total Segment
Revenues
2.062.879
5.036.187
820.801
43.029.196
263.363
22.356.213
3.147.043
70.421.596
7.099.066
43.849.997
22.619.576
73.568.639
1.584.824
4.340.768
644.676
29.097.682
(164.371)
11.031.605
(178.670)
(16.321.662)
1.886.459
28.148.393
5.925.592
29.742.358
10.867.234
(16.500.332)
30.034.852
87
Nilai Wajar/
Fair Values
Nilai Wajar/
Fair Values
9.874.711
110.371.733
4.295.098
9.874.711
110.371.733
4.295.098
8.210.474
115.163.324
5.240.048
8.210.474
115.163.324
5.240.048
4.579.765
-
4.579.765
-
4.579.765
2.696
4.579.765
2.696
Financial Assets
Loans and receivables
Cash on hand and in banks
Trade receivables - net
Non-trade receivables
Available-for-sale financial assets
Non-current financial assets Investment in shares of stock
Golf membership
129.121.307
129.121.307
133.196.307
133.196.307
Total
41.000.000
78.457.871
3.174.306
1.555.225
41.000.000
78.457.871
3.174.306
1.555.225
36.000.000
84.262.028
1.938.529
1.861.902
36.000.000
84.262.028
1.938.529
1.861.902
1.481.938
129.162
1.481.938
129.162
2.717.540
30.000.000
-
2.717.540
30.000.000
-
Financial Liabilities
Financial liabilities
at amortized cost
Short-term bank loans
Trade payables
Non-trade payables
Accrued expenses
Short-term employee
benefits liability
Due to a related party
Finance lease payables
125.798.502
125.798.502
156.779.999
156.779.999
Total
a.
b.
88
c.
c.
d.
Instrumen
Keuangan
yang
Dicatat
Berdasarkan Nilai Selain dari Nilai Wajar
Aset keuangan tidak lancar - penyertaan
saham yang tidak memiliki kuotasi pasar
dengan kepemilikan saham kurang dari 20%
dicatat pada biaya perolehan karena nilai
wajarnya tidak dapat diukur secara andal.
Nilai
wajar
utang
sewa
pembiayaan
diperkirakan dengan mendiskontokan arus kas
masa depan menggunakan tingkat suku bunga
saat ini bagi pinjaman, yang mempersyaratkan
risiko kredit dan sisa masa jatuh tempo yang
serupa.
33. TUJUAN DAN KEBIJAKAN
RISIKO KEUANGAN
a.
MANAJEMEN
Manajemen Risiko
a. Risk Management
89
MANAJEMEN
Kenaikan/
Penurunan
dalam
Satuan Poin/
Increase/
Decrease
In Basis Point
Dampak
Terhadap
Laba Sebelum
Pajak Penghasilan/
Effect on Income
Before Income Tax
31 Maret 2015
Dolar AS
Dolar AS
+100
-100
(410.000)
410.000
31 Maret 2014
Dolar AS
Dolar AS
+100
-100
(660.000)
660.000
Risiko Kredit
Credit Risk
90
MANAJEMEN
Risiko Likuiditas
Liquidity Risk
Kurang dari
1 tahun/
Below 1 year
Liabilitas Jangka Pendek
Utang bank jangka pendek
Utang usaha
Utang non-usaha
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Sub-total
Liabilitas Jangka Panjang
Utang sewa pembiayaan
Total
1 - 2 tahun/
1 - 2 years/
Lebih dari
3 tahun/
Over 3 years
2 - 3 tahun/
2 - 3 years/
Total/Total
1.481.938
1.481.938
Current Liabilities
Short-term bank loans
Trade payables
Non-trade payables
Accrued expenses
Short-term employee
benefits liability
139.553.898
139.553.898
Sub-total
58.935
58.935
32.358
150.228
Non-current Liability
Finance lease payables
139.612.833
58.935
32.358
139.704.126
Total
41.308.457
78.457.871
5.267.502
13.038.130
41.308.457
78.457.871
5.267.502
13.038.130
91
MANAJEMEN
Perubahan
Tingkat Rp/
Change in
Rp rate
b.
31 Maret 2015
Rupiah
Rupiah
+1%
-1%
(18.496)
18.496
31 Maret 2014
Rupiah
Rupiah
+1%
-1%
(16.022)
16.022
Pengelolaan Modal
b. Capital Management
The primary objective of the Companys capital
management is to ensure that it maintains
healthy capital ratios in order to support its
business and maximize shareholders value.
Capital includes capital, additional paid-in
capital - net and retained earnings.
92
MANAJEMEN
Kebijakan
Perusahaan
adalah
mempertahankan struktur permodalan yang
sehat untuk mengamankan akses terhadap
pendanaan pada biaya yang wajar.
Transaksi non-kas:
2015
Perolehan aset tetap melalui
utang sewa pembiayaan
162.353
2014
Akun
tertentu
dalam
laporan
laba
rugi
komprehensif untuk tahun yang berakhir pada
tanggal 31 Maret 2014 telah direklasifikasi agar
sesuai dengan penyajian akun dalam laporan laba
rugi komprehensif untuk tahun yang berakhir pada
tanggal 31 Maret 2015. Rincian akun tersebut
adalah sebagai berikut:
Dilaporkan Sebelumnya/
As Previously Reported
Diklasifikasikan Kembali/
As Reclassified
Jumlah/
Amount
1.047.043
856.673
93