pt grand kartech tbk dan entitas anak / pt grand … bilingual... · laporan posisi keuangan...

PT GRAND KARTECH Tbk DAN ENTITAS ANAK /

PT GRAND KARTECH Tbk AND SUBSIDIARY

Laporan Keuangan Konsolidasian/Consolidated Financial Statement

30 September 2014/ September 30, 2014

TIDAK DIAUDIT / UNAUDITED

PT GRAND KARTECH Tbk DAN ENTITAS ANAK PT GRAND KARTECH Tbk AND SUBSIDIARY

Daftar Isi Table of Contents

Halaman/ Page

Pernyataan Direksi Director’s Statement

LAPORAN KEUANGAN INTERIM

KONSOLIDASIAN

CONSOLIDATED INTERIM FINANCIAL STATEMENT

Tanggal 30 September 2014 As of September 30, 2014

Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statement of Financial Position

Laporan Laba Rugi Komprehensif Konsolidasian 3 – 4 Consolidated Statement of Comprehensif Income

Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian 6 – 7 Consolidated Statement of Cash Flows

Catatan Atas Laporan Keuangan Konsolidasian 8 – 20 Notes to The Consolidated Financial Statement

Informasi Tambahan 21 - 24 Supplementary Information

PT GRAND KARTECH Tbk DAN ENTITAS ANAK

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

30 September 2014 dan 31 Desember 2013

(Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain)


CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at 30 September 2014 and 31 December 2013

(Expressed in Rupiah, Unless Otherwise Stated)

Catatan atas laporan keuangan konsolidasian terlampir merupakan

bagian yang tidak terpisahkan dari laporan keuangan konsolidasian

secara keseluruhan

The accompanying notes to consolidated financial statement are an

integral part of these consolidated financial statement

taken as a whole

1


LAPORAN POSISI KEUANGAN KONSOLIDASIAN

(Lanjutan)




CONSOLIDATED STATEMENT OF FINANCIAL POSITION

( Continued)

As at 30 September 2014 and 31 December 2013




secara keseluruhan



taken as a whole

2


LAPORAN LABA RUGI KOMPREHENSIF

KONSOLIDASIAN

Untuk Periode Yang Berakhir 30 September 2014 dan 30

September 2013



CONSOLIDATED STATEMENT OF COMPREHENSIF

INCOME For The Periods ended 30 September 2014 and 30 September

2013




secara keseluruhan



taken as a whole

3

Catatan /

30-Sep-14 Notes 30-Sep-13

Penjualan bersih 184.548.510.469 16 146.402.623.282 Net sales

Beban pokok penjualan 114.630.127.147 17 89.943.740.438 Cost of goods sold

Laba kotor 69.918.383.322 56.458.882.844 Gross profit

Beban penjualan (16.208.858.976) 19 (13.292.664.243) Selling expense

Umum dan administrasi (30.120.371.815) 20 (21.601.015.312) General and administrative expense

Pendapatan keuangan 87.590.476 21 91.508.188 Financial income

Beban keuangan (13.330.342.605) 22 (6.999.945.814) Financial expense

Keuntungan atas akuisisi

entitas anak 8.575.696.181 5.013.840.916 Gain on acquisition of subsidiary

Laba (rugi) selisih kurs (198.446.210) (944.148.083) Gain (loss) of foreign exchange

Lain-lain bersih (421.852.802) (300.562.258) Others - net

Laba sebelum pajak penghasilan 18.301.797.572 18.425.896.237 Income before income tax

Pajak Tangguhan - 1.591.798.899 Income tax expense

Laba (Rugi) Pembelian Investasi - 2.561.549.978

Pra akuisisi (8.575.696.181) (5.013.840.916) Before acquisition

LABA BERSIH NET INCOME

TAHUN BERJALAN 9.726.101.390 17.565.404.198 FOR THE YEAR

PENDAPATAN

KOMPREHENSIF OTHER COMPREHENSIVE

LAINNYA - - INCOME

JUMLAH LABA

KOMPREHENSIF BERSIH

TOTAL NET COMPREHENSIVE

TAHUN BERJALAN 9.726.101.390 17.565.404.198 INCOME FOR THE YEAR


LAPORAN LABA RUGI KOMPREHENSIF

KONSOLIDASIAN


September 2013



CONSOLIDATED STATEMENT OF COMPREHENSIF

INCOME For The Periods ended 30 September 2014 and 30 September

2013




secara keseluruhan



taken as a whole

4

LABA BERSIH

TAHUN BERJALAN

NET INCOME

YANG DAPAT FOR THE YEAR

DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:

Pemilik entitas induk 9.724.332.476 17.564.369.990 Owner of the entity

Kepentingan non pengendali 1.768.914 1.034.208 Non - controlling interest

JUMLAH 9.726.101.391 17.565.404.198 TOTAL

JUMLAH LABA

KOMPREHENSIF BERSIH

TAHUN BERJALAN YANG

TOTAL NET COMPREHENSIVE

DAPAT DIATRIBUSIKAN

INCOME FOR THE YEAR

KEPADA:

ATTRIBUTABLE TO:

Pemilik entitas induk 9.724.332.476 17.564.369.990 Owner of the entity

Kepentingan non pengendali 1.768.914 1.034.208 Non - controlling interest

JUMLAH 9.726.101.390 17.565.404.198 TOTAL

LABA PER SAHAM DASAR 10,17 18,09 BASIC EARNINGS PER SHARE


LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN

Untuk Periode Yang Berakhir Tanggal 30 September 2014

(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)


CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

For The Periods Ended September 30, 2014


Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan

keuangan konsolidasian secara keseluruhan

The accompanying notes to consolidated financial statement are an integral part of these consolidated financial

statement, taken as a whole

5


LAPORAN ARUS KAS KONSOLIDASIAN

Untuk Periode Yang Berakhir Tanggal 30 September 2014 dan 30

September 2013



CONSOLIDATED STATEMENT OF CASH FLOWS

For ThePeriods Ended September 30, 2014 and September 30,

2013




secara keseluruhan


integral part of these consolidated financial statement, taken as a whole

6

Catatan /

Notes

30-Sep-14 30-Sep-13

ARUS KAS DARI CASH FLOWS FROM

AKTIVITAS OPERASI OPERATING ACTIVITIES

Penerimaan dari pelanggan 201.623.959.341 180.628.490.052 Cash received from customer

Pembayaran kas kepada pemasok

(132.968.534.563)

(75.477.598.714) Payment to supplier

Pembayaran kas kepada karyawan

(70.689.332.205)

(59.234.562.594) Payment to employee

Kas digunakan untuk operasi

(2.033.907.427)

45.916.328.744 Cash used in operating

Penerimaan bunga 87.590.476 91.508.188 Receipt of interest income

Pembayaran beban bunga

(13.330.342.605)

(6.999.945.814) Payments of interest expense

Pembayaran pajak

(11.638.399.144)

(12.135.231.624) Payments of taxes

Penerimaan (pembayaran)

lain-lain bersih

(29.706.802.219)

(38.233.611.873) Other received (payments) - net

Kas Bersih Digunakan Untuk Net cash used in

Aktivitas Operasi

(56.621.860.919)

(11.360.952.379) operating activities


AKTIVITAS INVESTASI INVESTMENT ACTIVITIES

Perolehan aset tetap

(26.090.879.048) 7

(5.459.760.155) Acquisition of property and equipment

Uang muka perolehan aset tetap - - Purchase advances

Perolehan aset takberwujud - - Acquisition of intanggible assets

Kas Bersih Digunakan Untuk Net cash used in

Aktivitas Investasi

(26.090.879.048)

(5.459.760.155) investing activities


AKTIVITAS PENDANAAN FINANCING ACTIVITIES

Penerimaan utang bank 527.144.037.946 271.462.481.788 Bank loans receivied

Pembayaran utang bank

(440.690.394.604)

(265.819.977.095) Bank loans payments

Penambahan modal disetor - 15.200.000.000 addition paid in capital

Kas dan setera kas entitas anak Cash and cash equivalents of

yang diakuisisi - - subsidiaries acquisition

Penurunan (kenaikan) deposito yang Increase (decrease) of not restricte

tidak dibatasi penggunaannya

(1.413.952.246)

(1.306.438.100) deposits

Penurunan (kenaikan) deposito yang Decrease (increase) of restricte

dibatasi penggunaannya

(775.406.760) 1.286.049.800 deposits

Penerimaan dari pihak berelasi - - Received from related parties

Pembayaran kepada pihak berelasi

(6.876.856.172)

(730.827.330) Payments for related parties

Kas Bersih Diperoleh dari Net cash provided by

Aktivitas Pendanaan 77.387.428.163 20.091.289.063 financing activities


LAPORAN ARUS KAS KONSOLIDASIAN (Lanjutan)

Untuk Periode Yang Berakhir Tanggal 30 September 2014 dan 30

September 2013



CONSOLIDATED STATEMENT OF CASH FLOWS

(Continued) For The Periods Ended September 30, 2014 and September 30,

2013




secara keseluruhan



7


CATATAN ATAS LAPORAN KEUANGAN

KONSOLIDASIAN (Lanjutan)

30 September 2014



NOTES TO CONSOLIDATED FINANCIAL STATEMENT

( Continued) 30 September 2014




secara keseluruhan



8

1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS

30-Sep-14 31-Dec-13

Kas: Cash :

Kas Jakarta 2.134.359.143 5.672.504.296 Cash Jakarta

Kas Surabaya 159.169.656 165.277.097 Cash Surabaya

Kas Balikpapan 79.370.795 129.062.995 Cash Balikpapan

Kas Karawang 74.675.810 66.270.260 Cash Karawang

Bank :

Banks :

Rupiah

Rupiah

Pihak ketiga

Third parties

PT Bank Mandiri (Persero)

Tbk 219.774.621

417.229.414

PT Bank Mandiri (Persero)

Tbk

PT Bank Central Asia, Tbk 212.512.483 300.662.912 PT Bank Central Asia, Tbk

PT Bank Internasional


Indonesia, Tbk 197.700.653 180.267.877 Indonesia, Tbk

PT Bank DBS Indonesia 82.063.298 138.795.326 PT Bank DBS Indonesia

PT Bank Rakyat

PT Bank Rakyat

Indonesia (Persero), Tbk 4.444.397 4.723.397 Indonesia (Persero), Tbk

PT Bank Commonwealth, Tbk 4.374.000 4.518.000 PT Bank Commonwealth, Tbk

PT Bank Tabungan

PT Bank Tabungan

Negara (Persero) Tbk 5.597.925 4.243.700 Negara (Persero) Tbk

PT Bank ANZ Indonesia 21.456.367

- PT Bank ANZ Indonesia

Dolar Amerika Serikat

US Dollar

Pihak ketiga

Third parties

PT Bank Mandiri (Persero),

Tbk 1.375.519.747

1.985.721.935

PT Bank Mandiri (Persero),

Tbk

PT Bank Central Asia, Tbk 250.063.659 1.522.297.983 PT Bank Central Asia, Tbk

PT Bank DBS Indonesia 106.256.123 140.969.929 PT Bank DBS Indonesia



Indonesia, Tbk 65.220.995 65.649.345 Indonesia, Tbk

PT Bank Tabungan

PT Bank Tabungan

Negara (Persero) Tbk 46.583.529 46.793.571 Negara (Persero) Tbk

PT Bank ANZ Indonesia 278.206.213

- PT Bank ANZ Indonesia

Jumlah 5.317.349.415 10.844.988.037 Total




30 September 2014








secara keseluruhan



9

2. DEPOSITO YANG DIBATASI PENGGUNAANNYA 2. RESTRICTED DEPOSITS

Deposito dijadikan jaminan atas utang bank. Deposits are used as collateral for bank loan.




30 September 2014








secara keseluruhan



10

3. PIUTANG USAHA 3. TRADE RECEIVABLE

Rincian piutang usaha berdasarkan pelanggan adalah

sebagai berikut:

Details of trade receivables by customer are as follows:




30 September 2014








secara keseluruhan



11

4. PERSEDIAAN 4. INVENTORIES

5. PEMBAYARAN DIMUKA 5. ADVANCE PAYMENT

6. PERPAJAKAN 6. TAXATIONS

a. Utang Pajak a. Taxes Payable




30 September 2014








secara keseluruhan



12

b. Pajak Dibayar Dimuka b. Prepaid Tax

7. ASET TETAP 7. PROPERTY & EQUIPMENT




30 September 2014








secara keseluruhan



13

8. ASET TAK BERWUJUD 8. INTANGIBLE ASSETS

9. UTANG BANK 9. BANK LOANS




30 September 2014








secara keseluruhan



14

10. UTANG USAHA - PIHAK KETIGA 10. ACCOUNTS PAYABLE - THIRD PARTIES

Utang usaha terutama timbul atas pembelian bahan baku,

bahan penolong, dan bahan lainnya, serta penggunaan jasa

yang dibutuhkan untuk operasi Kelompok Usaha, dengan

rincian sebagai berikut:

Trade payables mainly arising from the purchase of raw

materials, auxiliary materials, and other materials, as well

as the use of services required for the operation of

Business Group, with the following details as follows:

11. UTANG LAIN-LAIN 11. OTHER PAYABLE

12. UANG MUKA PENJUALAN 12. SALES ADVANCE

13. BIAYA YANG MASIH HARUS DIBAYAR 13. ACCRUED EXPENSES

14. KEPENTINGAN NON PENGENDALI 14. NON CONTROLLING INTERESTS

a. Kepentingan non pengendali atas aset bersih entitas

anak:

a. Non-controlling interest of subsidiary entity net

assets:




30 September 2014








secara keseluruhan



15

b. Kepentingan non pengendali atas (laba) rugi bersih

entitas anak:

b. Minority interest of subsidiary Entity (profit) loss :

15. EKUITAS 15. EQUITY

a. Modal Saham a. Capital Stock

Susunan pemegang saham Entitas pada tanggal

30 September 2014 adalah sebagai berikut:

The Entity’s shareholders as of September 30, 2014

are as follows:

PT Sutardja Dinamika Cipta 807.540.000 83,15% 80.754.000.000 PT Sutardja Dinamika Cipta

Kenneth Sutardja, Msc. 10.000 0,01% 1.000.000 Kenneth Sutardja, Msc.

Masyarakat (masing- Public (each with

masing dengan kepemilikan ownership share

saham dibawah 5%) 163.640.000 16,85% 16.364.000.000 below 5%)

Jumlah 971.190.000 100% 97.119.000.000 Total

Pemegang Saham

Jumlah Saham

ditempatkan dan

Disetor Penuh /

Total Issued and

Fully Paid up

Persentase

Kepemilikan /

Percentage of

Ownership Jumlah / Total Shareholders

16. PENJUALAN 16. SALES

Rincian penjualan adalah sebagai berikut: Detail of sales is as follow:




30 September 2014








secara keseluruhan



16

Rincian penjualan menurut jenis usaha adalah sebagai

berikut:

Detail of sales by nature of business is as follow:

Selama periode yang berakhir pada tanggal 30 September

2014 dan 30 September 2013, rincian pendapatan dari

pelanggan dengan total penjualan kumulatif individual

masing- masing melebihi 10% dari penjualan neto adalah

sebagai berikut :

During the periods ended September 30, 2014 and

September 30, 2013, details of revenue from customers

with total cumulative of each individual sales exceeding

10% of the net sales are as follows:




30 September 2014








secara keseluruhan



17

17. BEBAN POKOK PENJUALAN 17. COST OF GOODS SOLD

Selama periode yang berakhir pada tanggal 30 September

2014 dan 30 September 2013, tidak ada transaksi dari

suatu pemasok dengan jumlah pembelian kumulatif yang

melebihi 10% dari pembelian neto.

During the periods ended September 30, 2014 and

September 30, 2013, there were no transactions from

suppliers with total cumulative of each individual

purchasing exceeding 10% of the net purchase.

18. BEBAN PABRIKASI 18. FACTORY OVERHEAD




30 September 2014








secara keseluruhan



18

19. BEBAN PENJUALAN 19. SALES EXPENSES

20. BEBAN UMUM DAN ADMINISTRASI 20. GENERAL AND ADMINISTRATIVE EXPENSES




30 September 2014

(Disajikan dalam Rupiah, kecuali dinyatakan lain)


NOTES TO CONSOLIDATED FINANCIAL STATEMENT (

Continued) 30 September 2014

(Expressed in Rupiah, unless otherwise stated)



secara keseluruhan



19

21. PENDAPATAN KEUANGAN 21. FINANCIAL INCOME

22. BEBAN KEUANGAN 22. FINANCIAL EXPENSES


INFORMASI TAMBAHAN




SUPPLEMENTARY INFORMATION

30 September 2014 and 31 December 2013


20


INFORMASI TAMBAHAN





30 September 2014 and 31 December 2013


21


INFORMASI TAMBAHAN (Lanjutan)


September 2013



SUPPLEMENTARY INFORMATION (Continued)

For The Periods ended 30 September 2014 and 30 September

2013 (Expressed in Rupiah, unless otherwise stated

22


INFORMASI TAMBAHAN

Tanggal 30 September 2014 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut




As of And For The Period Ended September 30, 2014


23


INFORMASI TAMBAHAN – (Lanjutan)

Untuk PeriodeYang Berakhir tanggal 30 September 2014 dan 30

September 2013



SUPPLEMENTARY INFORMATION (Continued)

As of And For The Periods Ended September 30, 2014 and

September 30, 2013


24

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