Catatan/ 31 Desember 31

Notes 2015/
December 31, Dec
2015 2

ASET

ASET LANCAR 2e, 2f, 4 181.524 222.045

Kas dan setara kas
Investasi jangka pendek 2f, 5 25
Piutang usaha
Pihak ketiga - setelah
dikurangi penyisihan
penurunan nilai sebesar
Rp 2.447 pada tanggal
31 Desember 2015,
Rp 2.526 pada tanggal
31 Desember 2014,
Rp 2.572 pada tanggal
1Januari 2014 2f, 6 206.192 137.325
Pihak berelasi 2f, 2g, 6, 37 32.787 10.378
Piutang lain-lain
Pihak ketiga 2f, 7 10.754 4.269
Pihak berelasi 2f, 2g, 7, 37 85.833 13.889

Persediaan setelah dikurangi

penyisihan penurunan nilai
sebesar Rp 504 pada tanggal
31 Desember 2015, 2014 dan
1 Januari 2014 2h, 8 188.344 149.274
Pajak dibayar di muka 2t, 38 16.665 25.569
Biaya dibayar di muka 2g, 2i, 9, 37 47.665 110.712
Uang muka
Pihak ketiga 10 83.149 80.164
Pihak berelasi 2g, 10, 37 191.435 24.23
Jumlah Aset Lancar 1.044.373 777.88
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi pada entitas asosiasi 2j, 12 55.051 55.051

Aset tetap setelah dikurangi

akumulasi penyusutan sebesar
Rp 715.251 pada tanggal
31 Desember 2015,
Rp 578.541 pada tanggal
31 Desember 2014,
Rp 449.433 pada tanggal
1 Januari 2014 2k, 13 3.811.564 2.621.501
Aset tidak lancar lainnya 2f, 14 42.463 32.765
Jumlah Aset Tidak Lancar 3.909.078 2.709.317
JUMLAH ASET 4.953.451 3.487.197

2.118.206 1.571.470 1.193.556 Total Non-Current Liabilities

3.074.584 2.237.721 1.708.564 Total Liabilities
Catatan/ 31 Desember
Notes 2015/
December 31,
2015

DANA SYIRKAH
TEMPORER 2o, 24 164.098 145.742
Bank - Musyarakah
Ekuitas yang dapat

diatribusikan kepada
pemilik Entitas induk
Modal saham
nilai nominal Rp 1.000.000
(Rupiah penuh) per saham
Modal dasar 2.000.000
saham pada tanggal
31 Desember 2015, 2014 dan
1 Januari 2014
penuh 997.000 saham
pada tanggal
31 Desember 2015,
767.000 saham pada tanggal
31 Desember 2014 dan
515.000 saham pada tanggal
1 Januari 2014 25 997 767
Tambahan modal disetor 2q, 27 3.381 3.381

Selisih kurs dari tambahan

modal disetor 26 17.6 17.6
Saldo laba 11.397 199.139
Komponen ekuitas lainnya 28 479.93 (11.225)
Sub-jumlah 1.509.308 975.895
Kepentingan nonpengendali 29 205.461 127.839
Jumlah Ekuitas 1.714.769 1.103.734
JUMLAH LIABILITAS,
DANA SYIRKAH
TEMPORER DAN 4.953.451 3.487.197
EKUITAS
PENJUALAN BERSIH 2r, 30 1.426.441

BEBAN POKOK PENJUALAN 2r, 31 (806.101)

LABA KOTOR 620.34

Pendapatan lain-lain 2r, 32

Beban penjualan 2r, 33 (217.654)

Beban umum dan administrasi 2r, 34 (164.308)

Beban keuangan 2r, 35 (205.348)
Beban lain-lain 2r, 36
LABA SEBELUM TAKSIRAN BEBAN PAJAK 70.314

TAKSIRAN BEBAN PAJAK 2t, 38 (19.531)

Tahun berjalan
Tangguhan
Jumlah Taksiran Beban Pajak (22.309)
LABA TAHUN BERJALAN

PENGHASILAN
KOMPREHENSIF LAIN
POS-POS YANG TIDAK AKAN
DIREKLASIFIKASI KE LABA
RUGI: 2k, 13 742.336
Surplus revaluasi
Kerugian aktuaria 2n, 23
Pajak penghasilan terkait pos-pos
yang tidak akan direklasifikasi ke
laba rugi (183.232)
Penghasilan Komprehensif Lain 549.697
Tahun Berjalan Setelah Pajak
JUMLAH PENGHASILAN
KOMPREHENSIF TAHUN 597.702
BERJALAN
Laba tahun yang dapat diatribusikan kepada: Pemilik entitas induk 42.258

Kepentingan nonpengendali
LABA TAHUN BERJALAN
Jumlah penghasilan komprehensif
tahun berjalan
yang dapat diatribusikan kepada:
Pemilik entitas induk 533.413
Kepentingan nonpengendali 2c, 29
JUMLAH PENGHASILAN
KOMPREHENSIF TAHUN 597.702
BERJALAN
LABA PER SAHAM DASAR 2v, 39 52.045
(Rupiah penuh)

Modal

Ditempatkan Tambahan
dan Modal
Disetor Penuh/ Disetor/ Exchange from
Issued and Additional Additional
Catatan/ Fully Paid Paid-in Paid-in
Notes Capital Stock Capital Capital
Saldo 1 Januari 2014 515.000 3.381 17.600
sebelum disajikan kembali

Perubahan kebijakan akuntansi 46 - - - 964

Saldo 1 Januari 2014 515.000 3.381 17.600 144.629

disajikan kembali

Penambahan modal ditempatkan dan disetor

25 penuh 252.000 - - -

Penerbitan saham kepada

kepentingan nonpengendali - - - - - - - 19
Pengurangan bagian
kepentingan nonpengendali - - - - - - - (11.
Laba komprehensif tahun berjalan - disajikan kembali - - - 54.510

Saldo 31 Desember 2014 - disajikan kembali 767.000 3.381 17.600

Modal Selisih kurs

Ditempatkan Tambahan dan Modal
Disetor Penuh/ Disetor/ Tambahan
Issued and Additional Catatan/ Fully Paid Paid-in Notes Capital Stock Capital
Modal Disetor/
Differences in
Foreign
Exchange from
Additional
Paid-in
Capital
Dividen saham 25 230 - - (230.000)

Penerbitan saham kepada

Catatan/ 31 Desember 2015/
Notes December 31, 2015

ARUS KAS DARI AKTIVITAS

OPERASI 1.425.688
Penerimaan kas dari pelanggan
Pembayaran kas kepada:
Pemasok (1.065.531)
Direksi dan karyawan (145.555)
Kas yang dihasilkan dari operasi 214.602
Pembayaran beban pajak 38 (19.468)
Penerimaan penghasilan bunga 32

Pembayaran beban keuangan 35 (200.732)

Penerimaan lain-lain
Kas Bersih yang Diperoleh dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Uang muka perolehan aset tetap 10 (143.371)
Investasi saham entitas asosiasi 12
Penerimaan hasil penjualan aset
tetap 13

Perolehan aset tetap 13 (563.070)

Pinjaman kepada pihak berelasi (24.350)
Pengaruh kas dan setara kas atas
kehilangan pengendalian Entitas
anak
Kas Bersih yang Digunakan Untuk
Aktivitas Investasi (670.276)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penambahan:
Utang bank 15 242.132
Utang bank jangka panjang dan
dana syirkah temporer 19, 24 779.817
Utang pihak berelasi 37
Setoran modal 25
Setoran modal kepentingan
nonpengendali
Catatan/ 31 Desember 2015/ 31 Desember 2014/
Notes December 31, 2015 December 31, 2014

Pembayaran:
Utang bank 15 (4.270)
Utang bank jangka panjang dan
dana syirkah temporer 19, 24 (347.149)
Utang sewa pembiayaan 20 (21.358)
Utang lembaga keuangan 21 (3.023)
Utang pihak berelasi 37 (33.012)
Kas Bersih yang Diperoleh dari
Aktivitas Pendanaan 626.47
KENAIKAN (PENURUNAN)
BERSIH KAS DAN SETARA (40.521)
KAS
KAS DAN SETARA KAS
AKHIR TAHUN 181.524
 31 Desember 1 Januari 2014/
2014/ January 1,
December 31, 2014 *)
2014 *)

222.045 80.171

25 10.025

137.325 128.231
10.378 3.303

4.269 4.242
13.889 25.419

149.274 116.219
25.569 13.884
110.712 7.501

80.164 188.114
24.23 5.666
777.88 582.775
-CURRENT ASSETS
55.051

2.621.501 1.954.717
32.765 18.426
2.709.317 1.973.143
3.487.197 2.555.918

abilities

31 Desember 1 Januari 2014/

2014/ January 1,
December 31, 2014 *)
2014 *)

145.742 60.000
767 515
3.381 3.381

17.6 17.6
199.139 144.629
(11.225) (6.239)
975.895 674.371
127.839 112.983
1.103.734 787.354

3.487.197 2.555.918

1.098.905

(609.255)
489.65

38.493
(152.906)

(146.879)
(102.885)
(1.209) (11.559)
85.276

(20.440)

(2.778) (2.269)
(22.709)
48.005 62.567

(9.407) (7.899)
 (5.924)

56.643

54.510

5.747 8.057
48.005 62.567

49.524
64.289 7.119

56.643

90.194

Selisih kurs dari Tambahan Komponen Ekuitas Lainnya/

Modal Disetor/ Other Equity Component

Differences in
Foreign
Exchange from Saldo
Additional Laba/
Paid-in Retained
Capital Earnings *)
17.600 143.665

964

144.629

- - - - 252.000

- - - 19.000

- - - (11.263)
54.510

17.600 199.139

Selisih kurs Komponen Ekuitas Lainnya/

dari Other Equity Component
Tambahan
Modal Disetor/
Differences in
Foreign
Exchange from Saldo
Additional Laba/
Paid-in Retained
Capital Earnings *)
(230.000)

31 Desember 2014/
December 31, 2014

1.207.088

(960.319)
(119.987)
126.782
(20.867)
5.656

(101.535)
3.227

3.285 11.342

(83.661)
- (41.250)

60.515

(665.203)

- (2.794)

(789.022)

139.724

547.304
- 50.376
- 252

13.333 19

(4.270) (2.053)

(65.658)
(17.986)
(3.023) (3.153)

919.554
141.874

222.045
 CURRENT ASSETS
Cash and cash equivalents
Short-term investments
Trade receivables

Third parties net of

allowance for impairment
losses of Rp 2,447 as of
December 31, 2015
Rp 2,526 as of
December 31, 2014
Rp 2,572 as of
January 1, 2014
Related parties
Other receivables
Third parties
Related parties
Inventories net of
allowance for
impairment losses
Rp 504 as of December 31,
2015, 2014 and
January 1, 2014
Prepaid tax
Prepaid expenses
Advance payments
Third parties
Related parties
Total Current Assets

- Investment in Associate
Property, plant and
equipment net of
accumulated depreciation of
Rp 715,251 as of
December 31, 2015,
Rp 578,541 as of
December 31, 2014,
Rp 449,433 as of
as of January 1, 2014
Other non-current Assets
Total Non-Current Assets
TOTAL ASSETS

TEMPORARY
SYIRKAH FUNDS
Bank Musyarakah
 Equity attributable

to the owners of the parent

par value Rp 1,000,000

(Full amount) per share

Authorized 2,000,000 shares

as of December 31,2015, 2014
and January 1, 2014
Issue and fully paid-in
capital stock 997,000 shares
as of December 31, 2015,
767,000 shares as of
December 31, 2014 and
515,000 shares as of
January 1, 2014
Additional paid-in capital
Differences in foreign
exchange from additional
paid-in capital
Retained earnings
Other equity component

Non-controlling interests
Total Equity

TOTAL LIABILITIES,
TEMPORARY SYIRKAH
FUNDS AND EQUITY
NET SALES

COST OF GOOD SOLD

GROSS PROFIT

9.855 Other income

Selling expenses
General and administrative

Financial expenses
Other expenses
INCOME BEFORE PROVISION TAX EXPENSES

Total Provision for Tax Expenses

INCOME FOR THE YEAR

OTHER COMPREHENSIVE
INCOME
ITEMS NOT TO BE
RECLASSIFIED TO
PROFIT OR LOSS
Revaluation surplus
Actuarial losses
Income tax related to items not
to be reclassified to profit or
 1.975
Other comprehensive Income
For The Year Net of Tax
TOTAL COMPREHENSIVE
INCOME FOR
THE YEAR
Income for the year that can be attribute to:
Owners of the parent entity

Non-controlling interests
INCOME FOR THE YEAR
Total comprehensive income
for the year that can be
attribute to:
Owners of parent entity
Non-controlling interests
TOTAL COMPREHENSIVE
INCOME FOR
THE YEAR
BASIC EARNINGS PER SHARE (full amount)

Keuntungan

Surplus (Kerugian)
Revaluasi/ Aktuaria/
Revaluation Actuarial
Surplus Gain (Losses)
- -

- (6.239)

- (6.239)

- (4.986)

- (11.225)

Keuntungan
Surplus (Kerugian)
Revaluasi/ Aktuaria/
Revaluation Actuarial
Surplus Gain (Losses)
 -

CASH FLOWS FROM

OPERATING ACTIVITIES
Cash received from customers
Cash payment to:

Directors and employees

Cash generated from operations
Cash payment of tax expense
3.094 Cash receipt from interest income
Cash payment of financial

3.868 Other receipts

Net Cash Provided by
Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
and equipment
Investment in associate
Proceeds from sale of property,
3.886 plant and equipment
Acquisition of property,
plant and equipment
- Due from related parties
Effect of cash and cash
equivalents for loss of
control of the Subsidiary
Net Cash Used in
Investing Activities
CASH FLOWS FROM
FINANCING ACTIVITIES
Addition of:

Long-term loan and

temporary syirkah fund
Due to related parties
Capital paid-up
Capital paid-up from
non-controlling interests

Payment of:
Ban
Long term loans and
temporary syirkah fund
Obligation under financial lease
Financial institution loan
- Due to related parties
Net Cash Provided by
Financing Activities
NET INCREASE
(DECREASE) IN CASH
AND CASH EQUIVALENTS
EQUIVALENTS AT
END OF YEAR
ASSETS
 Entity
Capital stock

Sub-total

EMPORARY SYIRKAH
FUNDS AND EQUITY

expenses

PROVISION TAX EXPENSES

Current
Deferred
 loss

Kepentingan
Non
Sub- pengendali/
jumlah/ Non-
Sub- controlling
total *) Interests *)
679.646 113.014

(5.275) (31)

674.371 112.983

- 252.000

49.524 7.119

975.895 127.839

Sub-
jumlah/
Sub-
total *)
 Suppliers

expenses

Bank loans

Bank loans
 Kepentingan
Non
ndali/

olling Jumlah Ekuitas/

sts *) Total Equity *)
14 792.660 Balance January 1, 2014 before restatement

(31) (5.306) Changes in accounting policy

112.983 787.354 Balance, January 1, 2014

Restated

- 252.000 Additional of issued and fully paid capital stock

Issued share to non-

19 controlling interests
Deduction part of non-
(11.263) controlling interests
7.119 56.643 Comprehensive income for the year restated

127.839 1.103.734 Balance, December 31, 2014

- restated

Kepentingan
Non
pengendali/
Non-
controlling Jumlah Ekuitas/
Interests *) Total Equity *)
- - - - Stocks dividends

Issued share to non-