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PT Industri Jamu
PT Industri Jamu
PT Industri Jamu
DAN/AND
Catatan atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit A Exhibit A
Catatan/
ASET 2013 Notes 2012 ASSETS
Catatan/
LIABILITAS DAN EKUITAS 2013 Notes 2012 LIABILITIES AND EQUITY
Catatan/
EKUITAS 2013 Notes 2012 EQUITY
Modal saham Share capital
Modal dasar - 50.000.000.000 Authorized - 50,000,000,000
(jumlah penuh) saham pada (full amount) shares in
31 Desember 2013 dengan nilai nominal 31 December 2013 with par value of
Rp 100 (dalam Rupiah penuh) dan Rp 100 (Rupiah full amount) and
1.130.000 (jumlah penuh) saham pada 1,130,000 (full amount) shares in
31 Desember 2012 dengan nilai nominal 31 December 2012 with par value
Rp 1.000.000 (dalam Rupiah penuh) Rp 1,000,000 (Rupiah full amount)
Modal ditempatkan dan disetor penuh Issued and fully paid-up
31 Desember 2013 dan 2012, 31 December 2013 and 2012 of
masing-masing sebesar 15.000.000.000 15,000,000,000 and 1,130,000
dan 1.130.000 (jumlah penuh) saham 1.500.000 19 1.130.000 (full amount) shares, respectively
Tambahan modal disetor - bersih 692.376 20 - Additional paid-in capital - Net
Komponen ekuitas lainnya - 20 ( 1.793) Other equity components
Laba yang belum terealisasi atas aset Unrealized gain on available-for-sale
keuangan tersedia untuk dijual 993 11a - financial assets
Saldo laba 432.085 176.442 Retained earnings
Ekuitas yang dapat diatribusikan Equity attributable
kepada pemilik entitas induk 2.625.454 1.304.649 to the owners of parent
Kepentingan non-pengendali 2 2 Non-controlling interest
JUMLAH LIABILITAS DAN EKUITAS 2.951.507 2.150.999 TOTAL LIABILITIES AND EQUITY
Ekshibit B Exhibit B
Catatan/
2013 Notes 2012
Beban penjualan dan pemasaran ( 341.463) 26 ( 336.690) Sales and marketing expenses
Beban umum dan administrasi ( 152.907) 27 ( 79.604) General and administrative expenses
Pendapatan keuangan 134.601 29 8.490 Financial income
Beban keuangan ( 13.256) 30 ( 708) Financial expenses
Pendapatan lain-lain 23.869 31 4.043 Other operating income
Beban lain-lain ( 78.967) 32 ( 2.557) Other operating expenses
LABA BERSIH TAHUN BERJALAN 405.943 387.538 NET PROFIT FOR THE CURRENT YEAR
LABA BERSIH TAHUN BERJALAN YANG NET PROFIT FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 405.943 387.538 The owners of parent
Kepentingan non-pengendali - - Non-controlling interest
Ekshibit C Exhibit C
SALDO PER 31 DESEMBER 2011 36.000 - 51.118 8.207 - 440.017 535.342 2 535.344 BALANCE AT 31 DECEMBER 2011
Selisih perubahan ekuitas entitas anak - - - - - ( 92.000) ( 92.000) - ( 92.000) Difference of change in equity subsidiary
Dividen kas (Catatan 21) - - - - - ( 559.113) ( 559.113) - ( 559.113) Cash dividends (Note 21)
Laba komprehensif tahun berjalan - - - - - 387.538 387.538 - 387.538 Comprehensive income for current year
SALDO PER 31 DESEMBER 2012 1.130.000 - - ( 1.793) - 176.442 1.304.649 2 1.304.651 BALANCE AT 31 DECEMBER 2012
Saldo pada 1 Januari 2013 setelah Balance as at 1 January 2013 after giving
memperhitungkan pengaruh penyesuaian effect to the adjustments in accordance
sesuai dengan ketentuan transisi PSAK No.38 1.130.000 ( 1.793) - - - 176.442 1.304.649 2 1.304.651 with the transition provision of PSAK No. 38
Dividen kas (Catatan 21) - - - - - ( 150.300) ( 150.300) - ( 150.300) Cash dividend (Note 21)
Tambahan modal disetor 150.000 694.169 - - - - 844.169 - 844.169 Additional paid-in capital
Laba komprehensif tahun berjalan - - - - 993 405.943 406.936 - 406.936 Comprehensive income for current year
SALDO PER 31 DESEMBER 2013 1.500.000 692.376 - - 993 432.085 2.625.454 2 2.625.456 BALANCE AT 31 DECEMBER 2013
Catatan/ Note 19
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to the Consolidated Financial
Ekshibit E terlampir yang merupakan bagian tidak Statements on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan Konsolidasian secara the Consolidated Financial Statements taken as a whole
keseluruhan
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit D Exhibit D
2013 2012
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan dari pelanggan 2.289.814 1.779.954 Receipts from customer
Pembayaran ke supplier ( 1.606.808) ( 1.741.125) Payments to supplier
Pembayaran ke karyawan dan direksi ( 165.280) ( 125.648) Payments to employee and director
Pembayaran pajak ( 561.954) ( 1.743) Payments of taxes
Penerimaan restitusi pajak 668 5.939 Receipts from tax restitution
Penerimaan jasa giro dan bunga deposito 2.785 6.306 Receipts from interest income and deposit
Pembayaran beban keuangan ( 13.339) ( 708) Payments financial expenses
Penerimaan lain-lain - Bersih - 60.579 Receipt others - Net
Arus kas bersih digunakan untuk aktivitas operasi ( 54.114) ( 16.446) Net cash flows used in operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penambahan aset tetap ( 175.320) ( 173.202) Additions of property plant and equipment
Proceed from sale of property,
Hasil penjualan aset tetap 33.432 1.556 plant and equipment
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan pinjaman bank - 298.751 Proceeds from bank loan
Pembayaran pinjaman bank ( 298.751) ( 593) Payments of bank loan
Penerimaan pinjaman dari pemegang saham 573.805 - Receipt from shareholder loan
Pembayaran pinjaman dari pemegang saham ( 9.500) ( 254.898) Payments to shareholder loan
Pembayaran sewa pembiayaan - ( 57) Payments of financial lease
Pembayaran dividen kas ( 150.300) ( 651.113) Payments of cash dividends
Penambahan modal 220.000 1.094.000
Cash receipts from paid-in capital Proceeds from issuance of share capital
Penerimaan dari penerbitan
Penurunan investasi proformamodal saham 870.000
- ( - 563) Decrease from investment proforma
Biaya penawaran umum saham perdana ( 19.441) - Initial public offering
costs
Arus kas bersih diperoleh dari Net cash
aktivitas pendanaan 1.185.813 485.527 flows provided by financing
activities
KENAIKAN BERSIH KAS DAN SETARA KAS 938.224 289.157 NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA AWAL TAHUN 410.731 121.574 EQUIVALENTS AT
BEGINNING OF YEAR
KAS DAN SETARA KAS PADA AKHIR TAHUN 1.348.955 410.731 CASH AND CASH EQUIVALENTS AT END OF YEAR
Ekshibit E Exhibit E
1. U M U M 1. GENERAL
b. Dewan Komisaris, Direksi dan Karyawan b. Board of Commissioners, Directors and Employees
Direksi Directors
Direktur utama : Irwan Hidayat - : President Director
Direktur : Sofyan Hidayat Drs Suhadi Susanto : Director
David Hidayat -
Direktur tidak terafiliasi : Revi Firmansjah - : Unaffiliated Director
c.2.
PT Semarang Herbal Indo Plant c.2. PT Semarang Herbal Indo Plant
PT Semarang Herbal Indo Plant (“Perusahaan”),
PT Semarang Herbal Indo Plant
didirikan berdasarkan akta Notaris No. 10
(the “Company”), was established based on
tanggal 10 Juni 2009 yang dibuat dihadapan
Notarial deed No. 10 dated 10 June 2009, made
Subiyanto Putro, S.H., M.Kn. Anggaran
in presence of Notarial Subiyanto Putro, S.H.,
dasar Perusahaan telah mendapat persetujuan
M.Kn. The articles of association of the
dari Menteri Hukum dan Hak Asasi Manusia
Company have been approved by the Minister of
Republik Indonesia dengan Surat Keputusan
Law and Human Rights of the Republic of
No. AHU-55847.AH.01.01.Tahun 2009 tanggal
Indonesia on its Decision Letter No. AHU-
17 November 2009, anggaran dasar tersebut
55847.AH.01.01.Year 2009 dated 17 November
masih dalam proses untuk diumumkan dalam
2009, the article of association is still in the
Berita Negara.
process to be published in the State Gazette.
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
c.2. PT Semarang Herbal Indo Plant (Lanjutan) c.2. PT Semarang Herbal Indo Plant (Continued)
- ISAK No. 27, “Pengalihan Aset dari Pelanggan”. - ISAK No. 27, “Transfer of Assets from Customers”.
- ISAK No. 28, “Pengakhiran Liabilitas Keuangan - ISAK No. 28, “Extinguishing Financial Liabilities
dengan Instrumen Ekuitas”. with Equity Instruments”.
e. Aset dan Liabilitas Keuangan (Lanjutan) e. Financial Assets and Liabilities (Continued)
e. Aset dan Liabilitas Keuangan (Lanjutan) e. Financial Assets and Liabilities (Continued)
ii. Pinjaman dan Piutang (Lanjutan) ii. Loans and Receivables (Continued)
e. Aset dan Liabilitas Keuangan (Lanjutan) e. Financial Assets and Liabilities (Continued)
ii. Aset yang dinilai pada biaya perolehan ii. Assets carried at cost
e. Aset dan Liabilitas Keuangan (Lanjutan) e. Financial Assets and Liabilities (Continued)
g. Piutang dan Penyisihan Piutang Ragu-ragu g. Trade Receivables and Allowance for Doubtful
Accounts
h. Persediaan h. Inventories
Masa manfaat/
Useful lives Type of Property, Plant and
Jenis Aset Tetap tahun/years Tarif/ Rate (%) Equipments
Bangunan 20 5 Buildings
Mesin 4–8 12.5 - 25 Machinery
Peralatan 4–8 12.5 – 25 Equipment
Kendaraan 4–8 12.5 – 25 Vehicles
Inventaris kantor 4-8 12.5 - 25 Office equipments
Tanah tidak disusutkan Land is not depreciated
m. Perpajakan m. Taxation
r. S e w a r. Lease
r. S e w a (Lanjutan) r. L e a s e (Continued)
1. Klasifikasi Aset dan Liabilitas Keuangan 1. Financial Assets and Liabilities Classification
2013 2012
Kas Cash on hand
Rupiah 3.669 1.384 Indonesia Rupiah (IDR)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
2013 2012
2013 2012
2013 2012
Rupiah Rupiah
PT Bank Internasional Indonesia Tbk 100.000 - PT Bank Internasional Indonesia Tbk
PT Bank Sinarmas Syariah Tbk 100.000 - PT Bank Sinarmas Syariah Tbk
2013 2012
Piutang usaha didenominasi dalam mata uang sebagai Trade receivables denominated in the following
berikut : currencies:
2013 2012
2013 2012
2013 2012
8. PERSEDIAAN 8. INVENTORIES
2013 2012
Barang jadi 79.868 55.272 Finished goods
Barang dalam proses 536 90 Work-in-process
Bahan baku dan pembungkus 206.350 179.720 Raw material and packaging
Bahan bakar 259 176 Fuel
Alkohol 716 282 Alcohol
Mutasi penyisihan penghapusan nilai persediaan: Changes in the allowance for decline in value of
inventories:
2013 2012
9. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 9. ADVANCE PAYMENTS AND PREPAID EXPENSES
2013 2012
9. UANG MUKA DAN BEBAN DIBAYAR DI MUKA (Lanjutan) 9. ADVANCE PAYMENTS AND PREPAID EXPENSES
(Continued)
2013 2012
Sewa dibayar di muka 1.018 1.034 Rent
Asuransi dibayar di muka 131 80 Insurance
Lain-lain - 46 Others
2013
Nilai tercatat Nilai tercatat
awal tahun/ Pelepasan akhir tahun/
Carrying value penyertaan/ Bagian laba Carrying value
of beginning Disposal bersih/Net of ending
balance of investment profit balance
10. INVESTASI PADA ENTITAS ASOSIASI (Lanjutan) 10. INVESTMENTS IN ASSOCIATES (Continued)
2012
Nilai tercatat Nilai tercatat
awal tahun/ Pelepasan akhir tahun/
Carrying value penyertaan/ Bagian laba Carrying value
of beginning Disposal bersih/Net of ending
balance of investment profit balance
PT Hotel Candi Baru Indonesia 548.396 338.871 25.693 298 50% PT Hotel Candi Baru
2013 2012
Aset tetap
dalam pembangunan Construction-in-progress
Bangunan 7.656 14.221 - ( 15.747) 6.130 Buldings
Mesin - 8.748 - ( 285) 8.463 Machineries
Jumlah Harga Perolehan 595.042 187.843 26.408 - 756.477 Total Acquisition Cost
12. ASET TETAP (Lanjutan) 12. PROPERTY, PLANT AND EQUIPMENT (Continued)
Aset tetap
dalam pembangunan Construction-in-progress
Bangunan 13.626 22.354 - ( 28.324) 7.656 Bulding
Jumlah Harga Perolehan 424.582 173.202 2.742 - 595.042 Total Acquisition Cost
2013 2012
Beban pokok penjualan (Catatan 25) 43.971 36.679 Cost of goods sold (Note 25)
Beban penjualan dan pemasaran Sales and marketing expenses
(Catatan 26) 1.011 458 (Note 26)
Beban umum dan administrasi General and administrative expenses
(Catatan 27) 3.865 579 (Note 27)
12. ASET TETAP (Lanjutan) 12. PROPERTY PLANT AND EQUIPMENT (Continued)
2013 2012
2013 2012
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pinjaman time loan revolving - 298.751 Time loan revolving
2013 2012
Pihak ketiga 155.422 163.161 Third parties
Pihak berelasi (Catatan 22) Related parties (Note 22)
PT Muncul Putra Offset 18.798 29.615 PT Muncul Putra Offset
PT Sido Muncul Pupuk Nusantara 799 - PT Sido Muncul Pupuk Nusantara
2013 2012
Dolar Amerika Serikat 34.676 76.921 United States Dollar
Euro 1.199 1.929 Euro
Dolar Singapura 415 137 Singapore Dollar
Yen Jepang 73 - Japan Yen
Franc Swiss 47 - Franc Swiss
2013 2012
Pihak ketiga Third parties
Bonus outlet 969 119 Outlet bonus
Jaminan penjualan 10 35.200 Sales guarantee
Lain-lain
(masing-masing di bawah Rp 1.000) 2.842 12.722 Others - (each below Rp 1,000)
Sub jumlah 3.821 48.041 Sub total
Pihak berelasi (Catatan 22) Related parties (Note 22)
Pemegang saham Shareholder
Dessy Sulistio Hidayat 4.729 14.366 Dessy Sulistio Hidayat
Irwan Hidayat 946 2.874 Irwan Hidayat
Johan Hidayat 946 2.874 Johan Hidayat
Sofyan Hidayat 946 2.874 Sofyan Hidayat
Sandra Linata Hidajat 946 2.874 Sandra Linata Hidajat
David Hidayat 946 12.570 David Hidayat
PT Muncul Armada Raya 1.861 1.009 PT Muncul Armada
2013 2012
Perusahaan The Company
Pajak Penghasilan Pasal 28A Income Tax Article 28A
2010 604 - 2010
2011 826 - 2011
2013 2012
2013 2012
Konsolidasian Consolidated
Pajak Pertambahan Nilai Keluaran 7.285 4.485 Value-Added Tax - Out
Pajak Penghasilan Pasal 21 5.198 4.231 Income Tax Article 21
Pajak Penghasilan Pasal 22 38 34 Income Tax Article 22
Pajak Penghasilan Pasal 23 2.115 8.409 Income Tax Article 23
Pajak Penghasilan Pasal 26 284 - Income Tax Article 26
Pajak Penghasilan Pasal 4 ayat 2 7 61.168 Income Tax Article 4 (2)
Laba sebelum pajak entitas anak ( 150.763) ( 70.196) Profit before tax of subsidiaries
2013 2012
Taksiran Utang Pajak Penghasilan 44.242 53.425 Provision for Income Tax
(Dibebankan)
dikreditkan pada
laporan laba rugi
komprehensif
konsolidasian/
(Charged)
credited to
consolidated
statements of
comprehensive
2012 income 2013
2013 2012
2013 2012
PT Bank Ekonomi Raharja Tbk PT Bank Ekonomi Raharja
Tbk Jatuh tempo kurang dari satu tahun Due date less than one
- 83
year Pinjaman T erm Loan Principle (TLP) Term Loan Principle (TLP)
2012
Lembar saham
(dalam jumlah
penuh)/ Persentase
Number of kepemilikan/
shares issued Jumlah/ Percentage of
Pemegang Saham (full amount) Amount ownership Shareholders
Pada tanggal 26 Desember 2012, Perusahaan On 26 December 2012, the Company entered into a
melakukan transaksi pembelian saham PT Muncul share purchase as many as 899,699 shares of PT Muncul
Mekar sebanyak 899.699 lembar saham dari Desy Mekar from Desy Sulistio Hidayat, Irwan Hidayat,
Sulistio Hidayat, Irwan Hidayat, Sofyan Hidayat, Johan Sofyan Hidayat, Johan Hidayat, Sandra Linata Hidajat
Hidayat, Sandra Linata Hidajat dan David Hidayat, and David Hidayat, related parties. The difference
pihak berelasi. Selisih antara nilai perolehan dan nilai between the acquisition cost and the fair value of net
aset bersih bagian Perusahaan di Entitas Anak yang assets acquired amounted to Rp 8,257, PT Muncul
diperoleh sebesar Rp 8.257, PT Muncul Mekar Mekar distribute dividends to shareholders amounting
membagikan dividen kepada pemegang saham sebesar to 10,000 in 2010, so the net assets the value of
Rp.10.000 pada tahun 2010 sehingga nilai aset bersih Rp 1,743 is presented as “Difference of Restructuring
sebesar Rp 1.743 disajikan sebagai “Selisih Nilai Transactions of Entities Under Common Control” as
Transaksi Restrukturisasi Entitas Sepengendali” sebagai part of the equity (Note 2n).
bagian dari ekuitas (Catatan 2n).
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
20. TAMBAHAN MODAL DISETOR (Lanjutan) 20. ADDITIONAL PAID-IN CAPITAL (Continued)
22. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI 22. BALANCES AND TRANSACTIONS WITH RELATED
PARTIES
b. Transaksi b. Transaction
Jumlah / Total Persentase / Percentage
2013 2012 2013 2012
Pendapatan Revenue
Penjualan Sales
PT Hotel Candi Baru 150 97 0,01% 0,41% PT Hotel Candi Baru
PT Muncul Armada Raya 254 - 0,01% - PT Muncul Armada Raya
Beban Expenses
Sewa Rental
PT Dasa Tri Manunggal 3.037 1.338 0,22% 0,02% PT Dasa Tri Manunggal
Royalti Royalty
Pemegang saham 9.459 33.807 0,69% 2,30% Shareholders
c. Saldo c. Balances
2013 2012
2013 2012
Dikurangi: Less:
Retur penjualan ( 10.337) ( 8.032) Sales return
( 9.286) ( 693)
Potongan penjualan Sales discount
2013 2012
Jumlah Beban Pokok Penjualan 1.361.583 1.471.020 Total Cost of Goods Sold
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
24. BEBAN POKOK PENJUALAN (Lanjutan) 24. COST OF GOODS SOLD (Continued)
PT Muncul Putera Offset 184.990 174.928 15,62% 13,60% PT Muncul Putra Offset
PT Muncul Armada Raya 1.575 2.236 0,13% 0,20% PT Muncul Armada Raya
2013 2012
26. BEBAN PENJUALAN DAN PEMASARAN 26. SALES AND MARKETING EXPENSES
2013 2012
Beban iklan dan promosi 234.306 239.759 Advertising and promotion expense
Beban bongkar muat 34.666 44.204 Loading and unloading expense
Bonus outlet 27.462 33.754 Bonus outlet
Hubungan masyarakat 11.425 - Public relation
Gaji dan tunjangan 9.419 7.417 Salary and allowance
27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES
2013 2012
28. LIABILITAS DIESTIMASI ATAS IMBALAN PASCA KERJA 28. PROVISION OF POST-EMPLOYMENT BENEFITS
Imbalan Pensiun Retirement Benefits
Nilai wajar aset program ( 71.337) ( 47.846) ( 26.110) - - Fair value of plan assets
Defisit/(surplus) program 7.317 24.465 24.146 48.704 43.000 Deficit/(surplus) in the plan
Mutasi nilai kini kewajiban adalah sebagai berikut: Movements in the present value of liabilities is as
follows:
2013 2012
2013 2012
2013 2012
Nilai Wajar Aset Program 71.337 47.846 Fair Value Assets Program
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Laba selisih kurs - Bersih 126.270 2.585 Gain of foreign exchange - Net
Pendapatan bunga deposito berjangka 4.373 5.314 Interest on time deposits
Pendapatan bunga dari pihak berelasi 2.363 - Interest income from related party
Pendapatan jasa giro 1.237 591 Interest on current account
Pendapatan bunga bank 358 - Interest income
2013 2012
2013 2012
Laba atas penjualan Gain on sale of property
aset tetap (Catatan 12) 9.018 1.980 plant and equipment (Note 12)
Laba atas pelepasan Gain on disposal of
investasi (Catatan 11a) 11.150 - investment (Note 11a)
Pendapatan sewa 640 135 Rental income
Pemulihan penyisihan Recovery of allowance
for
atas piutang usaha 956 - impairment loss of receivables
Laba dari entitas asosiasi - 149 Profit from associated company
Lain-lain 2.105 1.779 Others
2013 2012
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dalam USD 250.928 3.059 2.440 in USD
Uang muka Advance payments
Dalam USD 744.239 9.075 7.238 in USD
Dalam EUR 187.182 3.126 2.460 in EUR
Piutang usaha Trade receivables
Dalam USD 13.160 160 128 in USD
Investasi Investment
Dalam USD 5.071.457 61.816 49.320 in USD
Liabilitas Liabilities
Utang usaha Trade payables
Dalam USD 3.208.256 39.156 31.200 in USD
Dalam SGD 46.407 446 364 in SGD
Dalam EUR 78.383 1.305 1.030 in EUR
Dalam JPY 127.500 73 14 in JPY
Dalam CHF 3.674 47 39 in CHF
a. Risiko Pasar
a. Market Risk
Grup menyadari adanya risiko pasar yang terjadi
The Group are aware of the market risk arising
akibat fluktuasi mata uang Rupiah terhadap Dolar
from fluctuations in the Rupiah against the US
Amerika Serikat, serta fluktuasi suku bunga
Dollar, as well as fluctuations in interest rates on
pinjaman.
loans.
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
Risiko Nilai Tukar Mata Uang Asing (Lanjutan) Foreign Exchange Rate Risk (Continued)
Perusahaan mengelola risiko kredit yang terkait The Company manages credit risk exposed from its
dengan simpanan di bank dengan memonitor deposits with banks and derivatives receivables by
reputasi, peringkat kredit, dan membatasi risiko monitoring reputation, credit ratings and limiting
agregat dari masing-masing pihak dalam kontrak. the aggregate risk to any individual counterparty.
Terkait dengan kredit yang diberikan kepada In respect of credit exposures given to customers,
pelanggan, Grup menetapkan syarat dan ketentuan the Group assign general terms and conditions of
fasilitas kredit kepada pelanggan. Jaminan credit facility to customer. Additional security is
tambahan juga disyaratkan dalam kondisi tertentu, also required in certain circumstances such as
misalnya uang muka untuk penjualan ekspor. advance payment for export sales. Common types
Umumnya jaminan yang digunakan adalah bank used are bank guarantee and cash collateral.
garansi dan jaminan tunai.
Manajemen yakin terhadap kemampuan untuk Management believes in its ability to control and
mengendalikan dan menjaga eksposur risiko kredit sustain minimal exposure of credit risk. The
pada tingkat yang minimal. Eksposur maksimum maximum credit risk exposure at the reporting date
risiko kredit pada tanggal pelaporan adalah sebagai is as follows:
berikut:
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
Kualitas Kredit Aset Keuangan (Lanjutan) Credit Quality of Financial Assets (Continued)
2013 2012
Kas dan setara kas 1.348.955 410.731 Cash and cash equivalents
Deposito berjangka 200.000 - Time deposits
Piutang usaha - pihak ketiga 329.906 260.923 Trade receivables - third parties
Piutang lain-lain - pihak ketiga 3.263 312 Other receivables - third parties
Pajak dibayar di muka 3.649 1.140 Prepaid taxes
Prepaid expense and advance
Beban dibayar di muka dan uang muka 2.786 10.750 payment
Investasi pada entitas asosiasi 60 101.903 Investment in associates
Investasi 61.816 - Investments
Jumlah 1.950.435 785.759 Total
Pada tanggal 31 Desember 2013, piutang usaha As of 31 December 2013, trade receivables
sebesar Rp 186.976 belum jatuh tempo tetapi tidak amounted to Rp 186,976 was not yet due but not
mengalami penurunan nilai dan akan jatuh tempo impaired and will be due in the next 30 days.
dalam 30 hari ke depan.
Risiko piutang yang telah jatuh tempo tetapi tidak Risk of trade receivables past due but not impaired
mengalami penurunan nilai pada tanggal at 31 December 2013 were insignificant because the
31 Desember 2013 adalah kecil karena debitur debtor had a good experience with the Group.
memiliki pengalaman yang baik dengan Grup.
Pada tanggal 31 Desember 2013, piutang usaha As of 31 December 2013, trade receivables
sebesar Rp 15.801 telah lewat jatuh tempo tetapi amounted to Rp 15,801 were past due but not
tidak mengalami penurunan nilai dan akan jatuh impaired and will be due in the next 90 days. It is
tempo dalam 90 hari ke depan. Hal ini terkait related to a number of customers who do not have a
dengan sejumlah pelanggan yang tidak memiliki history of payment failure.
sejarah gagal bayar.
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
Grup secara berkala melakukan perbaikan dan The Group regularly repairs and maintains
pemeliharaan atas mesin dan peralatan produksi machinery and equipment so if there is damage
secara berkala sehingga bilamana terjadi then it can be anticipated as soon as possible. In
kerusakan maka hal tersebut dapat diantisipasi some important parts the Company always
sesegera mungkin. Di beberapa bagian penting prepare backup capacity.
Perusahaan senantiasa mempersiapkan kapasitas
cadangan.
Grup secara terus menerus melakukan The Group is continuously monitoring and testing
pemantauan dan pengujian kualitas dan selalu of quality and regularly keeping a sample of
menyimpan sample dari setiap batch produksi each batch of production for 3 years.
selama 3 tahun.
Grup senantiasa mengadakan pelatihan yang The Group conducts a necessary training to
diperlukan untuk dapat menjaga dan maintain and improve the expertise and skills of
meningkatkan keahlian dan keterampilan sumber its human resources so that the Company can
daya manusia yang dimiliki sehingga Perusahaan maintain the quality of products sold by the
dapat tetap menjaga kualitas produk yang dijual Company are expected to contribute positively
oleh Perusahaan yang diharapkan dapat for the performance of the Company.
memberikan kontribusi positif bagi kinerja
Perusahaan.
Grup telah menerapkan manajemen resiko yang The Group has implemented a comprehensive risk
komprehensif, mendesain pabrik dan fasilitas management, designed the plant and infrastructure
infrastruktur sedemikian rupa, selain itu Grup juga facilities as well, the other side, the Group also
mengasuransikan bangunan dan fasilitas pabriknya insuring the building and factory facilities with
dengan asuransi. insurance.
35. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 35. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
Nilai wajar aset dan liabillitas keuangan diestimasi
untuk keperluan pengakuan dan pengukuran atau untuk The fair value of financial assets and liabillitas are
keperluan pengungkapan. estimated for purposes of recognition and
measurement or for disclosure purposes.
PSAK No. 60, “Instrumen Keuangan: Pengungkapan”
mensyaratkan pengungkapan atas pengukuran nilai PSAK No. 60, “Financial Instrument: Disclosures”
wajar dengan tingkat hirarki nilai wajar sebagai requires disclosure of fair value measurements with
berikut: the following fair value hierarchy:
2013 2012
Nilai buku/ Nilai wajar/ Nilai buku/ Nilai wajar/
Book value Fair value Book value Fair value
36. LABA BERSIH PER SAHAM DASAR 36. EARNINGS PER SHARE
Untuk tahun yang berakhir pada 31 Desember 2013 dan
For the years ended 31 December 2013 and 2012 net
2012, laba bersih yang digunakan untuk perhitungan
income used to calculate earnings per share each is
laba per saham dasar masing-masing adalah Rp 406.936
Rp 406,936 and Rp 387,538, respectively. Weighted
dan Rp 387.538. Jumlah rata-rata tertimbang saham
average number of shares for the year ended
untuk tahun yang berakhir pada 31 Desember 2013 dan
31 December 2013 and 2012 each are 15,000,000,000
2012 masing-masing adalah sebanyak 15.000.000.000
shares and 1,130,000 shares, respectively.
saham dan 1.130.000 saham.
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
37. PERJANJIAN DAN KOMITMEN (Lanjutan) 37. AGREEMENTS AND COMMITMENTS (Continued)
37. PERJANJIAN DAN KOMITMEN (Lanjutan) 37. AGREEMENTS AND COMMITMENTS (Continued)
Perjanjian Royalti
Royalty Agreement
2013
Minuman dan
Jamu herbal/ Minuman permen/ Minuman Produk
Herbal energi/ Beverage and kesehatan/ lain-lain/ J u m l a h/
medicine Energy drink confectionery Healthy drink Others Total
Laba kotor/ Gross profit 662.353 244.315 33.085 53.654 17.374 1.010.781
Pendapatan/(beban) keuangan/
Financial income/(expenses) 121.345
Liabilitas segmen/
Segment liabilities 326.051
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
2012
Minuman dan
Jamu herbal/ Minuman permen/ Minuman Produk
Herbal energi/ Beverage and kesehatan/ lain-lain/ J u m l a h/
medicine Energy drink confectionery Healthy drink Others Total
Laba kotor/ Gross profit 512.577 321.243 30.856 44.559 11.412 920.647
Pendapatan/(beban) keuangan/
Financial income/(expenses) 5.197
Liabilitas segmen/
Segment liabilities 846.348
2013 2012
Utang neto
( 1.022.904) 435.617 Net payable
Jumlah ekuitas 2.625.456 1.304.651 Total equity
Sebelum Setelah
reklasifikasi/ reklasifikasi/
Before After
31 Desember 2012 reclassification reclassification 31 December 2012
Utang usaha – pihak ketiga 192.776 163.161 Trade payable – third party
Utang usaha – pihak berelasi - 29.615 Trade payable – related party
Pendapatan lain - lain Other operating income
Laba selisih kurs - bersih 2.585 - Gain of foreign exchange - Net
Pendapatan keuangan Financial income
Laba selisih kurs - bersih - 2.585 Gain of foreign exchange - Net
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
41. PERISTIWA SETELAH PERIODE PELAPORAN 41. EVENTS AFTER REPORTING PERIOD
42. PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN 42. COMPLETION OF THE CONSOLIDATED FINANCIAL
STATEMENTS