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Balance

Description
YTD 2020

SALES

Gross sales
Cellular phones and tablets (1,000,000,000,000)
Accessories (100,000,000,000)
Others (10,000,000,000)
Computers and other electronic devices (10,000,000,000)
Operator Starterpack (100,000,000,000)
Total gross sales (1,220,000,000,000)

Sales discount
Cellular phones and tablets 10,000,000,000
Computer 100,000,000
Accessories 1,000,000,000
Penjualan barang dagangan lainnya (operator) 1,000,000,000
Others 100,000,000
Total sales discount 12,200,000,000

Sales return
Cellular phones 100,000,000,000
Accessories 1,000,000,000
Others 1,000,000,000
Computer and other electronic device 100,000,000
Penjualan barang dagangan lainnya (operator) 1,000,000,000
Total sales return 103,100,000,000

Consignment sales -

NET SALES (1,104,700,000,000)

COST OF GOODS SOLD

Cellular phones 1,000,000,000,000


Computer and other electronic devices 10,000,000,000
Accessories 100,000,000,000
Others 10,000,000,000
Penjualan barang dagang lainnya (operator) 100,000,000,000
Beban Pengelolaan Persediaan 1,000,000,000
Rebate (100,000,000,000)
Cash discount (1,000,000,000)

COST OF GOODS SOLD 1,120,000,000,000

GROSS PROFIT 15,300,000,000

OPERATING EXPENSES

Selling expenses
Advertising and promotion
Iklan/advertasi & publikasi 1,000,000,000
Promosi 1,000,000,000
Pajak reklame -
Pemasaran 1,000,000,000
Brosur leaflet sign 1,000,000,000
Pameran 1,000,000,000
Sample products 1,000,000,000
Sponsorship -
Profit Sharing 1,000,000,000
Total advertising and promotion 7,000,000,000

Salaries
Beban tenaga kerja outsourching 100,000,000,000
THR, bonus, cuti 1,000,000,000
Lembur/insentif/lumpsum (100,000,000)
Pengobatan dan perawatan RS 100,000
Total salaries 100,900,100,000

Rental and service charge


Sewa outlet penjualan 10,000,000,000
Service charge 10,000,000,000
Sewa kendaraan -
Sewa mesin EDC -
Total rental and service charge 20,000,000,000

Credit card charges 100,000,000,000

Sales commission 10,000,000

Distribution
Pengiriman domestik -
Inklaring/ongkos angkut barang 1,000,000,000
Total distribution 1,000,000,000

Packaging 1,000,000,000

Others
Riset 1,000,000
Pakaian seragam service 100,000,000
Pendidikan dan latihan 100,000,000
Total others 201,000,000
Total selling expenses 230,111,100,000

General and administrative


Salaries and employee benefits
Gaji 10,000,000,000
Lembur/insentif & lumpsum 10,000,000
THR/bonus/cuti 10,000,000,000
Makan -
Astek 1,000,000,000
Asuransi kesehatan/jiwa 100,000,000
Upah Harian Lepas 1,000,000,000
Jaminan kecelakaan kerja -
Jaminan kematian -
Jaminan hari tua 100,000,000
Dana pensiun 1,000,000,000
Pengobatan dan perawatan RS -
Tunjangan kesehatan / Asuransi Kesehatan -
Pesangon -
Total salaries and employeee benefits 23,210,000,000

Professional fee
Jasa konsultan 1,000,000,000
Fee audit 10,000,000
Jasa notaris dan pengacara 100,000,000
Jasa training -
Jasa penyimpanan dokumen -
Total professional fee 1,110,000,000

Tax expense
Income tax art. 4(2) 10,000,000
Income tax art. 21 1,000,000
Income tax art. 23 1,000,000
Income tax art. 25 -
Income tax art. 29 -
VAT 1,000,000,000
Others 10,000,000
Total tax expense 1,022,000,000

Depreciation
Penyusutan bangunan 100,000,000
Penyusutan renovasi bangunan 10,000,000,000
Penyusutan kendaraan 100,000,000
Penyusutan peralatan dan inventaris kantor 1,000,000,000
Penyusutan furniture and fixtures 1,000,000,000
Penyusutan inventaris outlet (unit demolive) -
Total depreciation 12,200,000,000

Donation and entertainment


Sumbangan dan sosial 100,000,000
Entertainment 100,000,000
Total donation and entertainment 200,000,000

Provision for obsolescence and decline in value of inventories 100,000,000

Telecommunication, water and electricity


Telepon, fax dan internet 1,000,000,000
Listrik 1,000,000,000
Air 1,000,000
Total telecommunication, water and electricity 2,001,000,000

Transportation
Transport dalam kota 100,000,000
Perjadin dalam negeri 1,000,000,000
Perjadin luar negeri 100,000,000
Bensin, tol & parkir -
Total transportation 1,200,000,000

Office supplies, printing, and photocopy


Alat tulis kantor 100,000,000
Perlengkapan komputer 100,000,000
Perlengkapan kantor 1,000,000,000
Pos & materai 100,000,000
Barang cetakan 100,000,000
Photocopy 10,000,000
Penyimpanan Arsip 100,000,000
Rumah tangga 100,000,000
Kantor lain-lain -
Total office supplies, printing, and photocopy 1,610,000,000

Repair and maintenance


Pemeliharaan bangunan 1,000,000,000
Pemeliharaan kendaraan 10,000,000
Pemeliharaan peralatan & inventaris 100,000,000
Pemeliharaan furniture 10,000,000
Service/pemeliharaan persediaan 1,000,000
Total repair and maintenance 1,121,000,000

Licenses
Perijinan/sertifikasi 100,000,000
Pajak kendaraan 10,000,000
PBB 10,000,000
Total licenses 120,000,000

Rental
Sewa ruang kantor 1,000,000,000
Sewa kendaraan 100,000,000
Total rental 1,100,000,000

Insurance
Asuransi gedung 10,000,000
Asuransi kendaraan 10,000,000
Asuransi Persediaan 1,000,000,000
Asuransi Uang Tunai 100,000,000
Total insurance 1,120,000,000

Provision for impairment of trade receivables -

Receivable write-of 10,000,000,000

Inventory write-of 1,000,000,000

Others
Perlengkapan service/tools service -
Koran, majalah abudemen 1,000,000
Amortisasi aset tidak berwujud 100,000,000
Iuran dan retribusi 10,000,000
Jasa cleaning service -
Iuran keanggotaan 100,000,000
Pengiriman domestik 100,000,000
Pengurusan ijin 10,000,000
Bank administration 100,000,000
Lain-lain -
Total others 421,000,000
Total general and administrative expenses 57,535,000,000

Other operating income


Pendapatan selisih kurs (1,000,000)
Pendapatan selisih kurs yang belum direalisasi (10,000,000)
Keuntungan penjualan investasi -
Pendapatan penggantian asuransi -
Pendapatan komisi (1,000,000,000)
Pendapatan Reimbursement -
Keuntungan penjualan aset tetap (1,000,000)
Pendapatan lain-lain (1,000,000,000)
Pendapatan sewa 100,000
Total other operating income (2,011,900,000)

Other operating expenses


Beban selisih kurs 10,000,000
Beban selisih kurs yang belum direalisasi 10,000,000
Kerugian penjualan investasi -
Kerugian penjualan aset tetap 10,000,000
Kerugian Disposal of Asset -
Tax expense -
Loss on impairment of investment 10,000,000,000
Loss on disposal of intangible assets -
Beban Penggantian Asuransi -
Beban lain-lain 100,000,000
Total other operating expenses 10,130,000,000

TOTAL OPERATING EXPENSES 295,764,200,000

INCOME FROM OPERATIONS 311,064,200,000

Finance income
Jasa giro (100,000,000)
Bunga deposito -
Bunga pinjaman (10,000,000,000)
Bunga denda atas piutang usaha (100,000,000)
Pendapatan bunga PSAK 55 -
Total finance income (10,200,000,000)

Finance costs
Interest 10,000,000,000
Provisi 1,000,000,000
Total finance costs 11,000,000,000

Net loss (income) from associated companies


PT ABC (100,000,000)
PT DEF (10,000,000,000)
Total net loss (income) from associated companies (10,100,000,000)

Net loss (income) from Subsidiaries


PT ANGIN RIBUT (1,000,000,000)
Total net loss (income) from Subsidiaries (1,000,000,000)

Negative goodwill -

INCOME BEFORE INCOME TAX 300,764,200,000

Income tax expense (benefit)


Current 10,000,000,000
Deferred (1,000,000,000)
Income tax expense - net 9,000,000,000

NET INCOME AFTER EFFECT OF PRO FORMA ADJUSTMENT 309,764,200,000

Efect of pro forma adjustment -

NET INCOME BEFORE EFFECT OF PRO FORMA ADJUSTMENT 309,764,200,000

Other comprehensive income attributable to:


Equity holders of the parent company (1,000,000,000)
Non-controlling interests
PT ANGIN RIBUT -
Total non-controlling interests -
Total other comprehensive income (1,000,000,000)

Other comprehensive income


Remeasurement of defined benefit plans 1,000,000,000
Income tax efect - remeasurement (100,000,000)
Translation of financial statements (1,000,000,000)
Income tax efect - translation 1,000,000,000
Share of other comprehensive income from associates 1,000,000
Total other comprehensive income 901,000,000

TOTAL COMPREHENSIVE INCOME 308,764,200,000

Income (loss) for the year attributable to:


Equity holders of the parent company 100,000,000,000
Non-controlling interests
PT ANGIN RIBUT -
Total non-controlling interests -

TOTAL 309,764,200,000

Comprehensive income for the year attributable to:


Equity holders of the parent company 308,764,200,000
Non-controlling interests
PT ANGIN RIBUT -
Total non-controlling interests -

TOTAL 308,764,200,000
Beban Penjualan & Distribution
Advertising and promotion
Salaries
Rental and service charge
Credit card charges
Sales commission
Distribution
Packaging
Others
Beban Umum & Administrasi
Salaries and employee benefits
Professional fee
Tax expense
Depreciation
Donation and entertainment
Telecommunication, water and electricity
Transportation
Office supplies, printing, and photocopy
Repair and maintenance
Licenses
Rental
Insurance
Others