Escolar Documentos
Profissional Documentos
Cultura Documentos
2015
annual report
DAFTAR ISI
TABLE OF CONTENTs
02
03
IKHTISAR KEUANGAN
Financial Highlights
04
INFORMASI SEKURITAS
Securities Information
08
12
LAPORAN DIREKSI
Report from the Board of Directors
16
17
PROFIL PERSEROAN
Company Profile
37
22
23
PROFIL DIREKSI
Profile of the Board of Directors
26
INFORMASI PERSEROAN
Corporate Information
29
Tinjauan Operasi
Operational Overview
Penjualan / Pendapatan & Profitabilitas per Segmen
Sales / Incone & Profitability per Segment
Peningkatan Kapasitas Produksi
Production Capacity Expansion
Keadaan Keuangan
Financial Condition
59
60
PERNYATAAN MANAJEMEN
Management Statement
63
2015
2013
2012
2013
2014
2014
339,702
2015
Gross Profit
2015
Jumlah Saham
Beredar
2011
2012
264,778
Rp juta/Rp million
125,746
589,896,800
589,896,800
2011
298,902
281,558
271,902
2012
Rp juta/Rp million
589,896,800
2014
2011
Laba Kotor
10%
11%
21%
21%
40%
2013
2015
Total Assets
Rp juta/Rp million
2012
2014
Jumlah Aset
Net Sale
2011
653,224
114,484
2013
2013
2014
328,369
Penjualan Bersih
2012
292,145
2011
209,122
2015
Rp juta/Rp million
589,896,800
2014
589,896,800
2013
441,064
389,094
316,048
2012
502,990
Rp juta/Rp million
669,725
502,524
476,638
299,409
2011
578,784
Rp juta/Rp million
2015
Jumlah Ekuitas
Total Shareholders
Equity
Ikhtisar Keuangan
Financial Highlights
(Rp juta)
Penjualan Bersih
Beban Pokok Penjualan
Laba Kotor
Beban Usaha
2015
2014 *)
2013
2012
2011
(Rp million)
669,725
578,784
502,524
476,638
299,409
Net Sales
(330,023)
(279,882)
(220,966)
(204,736)
(184,925)
339,702
298,902
281,558
271,902
114,484
Gross Profit
(291,011)
(249,044)
(227,081)
(185,494)
(88,165)
Operating Expense
Laba Usaha
48,691
49,858
54,477
86,408
26,319
Operating Income
(4,516)
(8,279)
4,717
(9,777)
3,308
Other Income
- Net
Laba Sebelum
Pajak Penghasilan
44,175
41,579
59,194
76,631
29,627
Income Before
Income Tax
Laba Bersih
32,839
31,072
55,656
83,376
25,868
Net Income
Jumlah Penghasilan
Komprehensif Tahun Berjalan
36,224
30,624
55,656
83,376
25,868
Total Comprehensive
Income for the Year
589,896,800
589,896,800
589,896,800
589,896,800
589,896,800
Number of Outstanding
Shares (full amount)
56
53
94
141
44
76,959
82,119
88,025
92,865
53,441
Aset Lancar
276,323
239,021
196,755
191,489
128,835
Current Assets
284,380
171,282
141,558
109,553
100,991
92,521
92,687
102,751
88,052
86,222
Jumlah Aset
653,224
502,990
441,064
389,094
316,048
Total Assets
199,364
156,902
108,730
98,624
75,394
Current Liabilities
5,843
2,619
4,844
6,248
13,040
119,648
51,324
62,712
75,100
101,868
Other Non-Current
Liabilities
Jumlah Liabilitas
324,855
210,845
176,286
179,972
190,302
Total Liabilities
Jumlah Ekuitas
328,369
292,145
264,778
209,122
125,746
Total Equity
Liabilitas Pajak
Tangguhan - Bersih
Rasio-rasio
Key Ratios
5%
6%
13%
21%
8%
Net Income to
Total Assets
10%
11%
21%
40%
21%
Net Income to
Total Equity
Rasio Lancar
1.39
1.52
1.81
1.94
1.71
Current Ratio
0.99
0.72
0.67
0.86
1.51
Total Liabilities to
Total Equity
0.50
0.42
0.40
0.46
0.60
Total Liabilities to
Total Assets
51%
52%
56%
57%
38%
Gross Profit to
Net Sales
7%
9%
11%
18%
9%
Operating Income to
Net Sales
5%
5%
11%
17%
9%
Net Income to
Net Sales
*) Disajikan kembali
*) Restated
Informasi SEKURITAS
SECURITIES INFORMATION
Nama Emiten
Kode Efek
ADES
589,896,800
Name of Issuer
Share Code
Total Outstanding Shares
Kapitalisasi Pasar
Market
Capitalization
Tertinggi/
Highest
Terendah/
Lowest
Penutupan/
Closing
Volume
Saham/Shares
Volume
January
2,245
1,800
2,000
12,523,100
25,605,838,000
1,179,793,600,000
February
2,205
1,900
2,080
8,294,300
17,457,279,000
1,226,985,344,000
March
2,225
2,045
2,070
7,505,400
16,076,549,500
1,221,086,376,000
April
2,100
1,900
1,935
4,056,900
8.023,313,000
1,141,450,308,000
May
1,985
1,850
1,880
2,115,100
4,036,379,000
1,109,005,984,000
June
1,920
1,535
1,565
1,417,600
2,488,826,000
923,188,492,000
July
1,800
1,560
1,685
1,443,300
2,441,268,000
993,976,108,000
August
1,800
1,645
1,665
1,606,700
2,751,893,000
982,178,172,000
September
1,675
1,540
1,550
1,341,500
2,168,590,500
914,340,040,000
October
1,600
1,315
1,375
1,346,700
1,927,964,000
811,108,100,000
November
1,480
1,350
1,375
716,100
995,993,000
811,108,100,000
December
1,425
1,345
1,375
2,430,100
Nilai / Value
(Rp)
2014
Total
44,796,800
3,322,808,500
79,273,388,500
Terendah/
Lowest
Penutupan/
Closing
Volume
Saham/Shares
Volume
Nilai / Value
(Rp)
811,108,100,000
12,125,328,724,000
Kapitalisasi Pasar
Market
Capitalization
2015
January
1,595
1,350
1,370
5,852,600
8,583,007,500
808,158,616,000
February
1,430
1,365
1,380
1,245,300
1,724,603,500
814,057,584,000
March
1,450
1,370
1,375
2,105,400
2,903,075,500
811,108,100,000
April
1,400
1,370
1,370
3,369,400
4,630,482,000
808,158,616,000
May
1,425
1,370
1,405
582,900
810,380,000
828,805,004,000
822,906,036,000
June
1,445
1,380
1,395
5,899,400
8,230,899,000
July
1,435
1,350
1,400
1,402,200
1,954,074,000
825,855,520,000
August
1,400
910
1,125
618,500
743,515,500
663,633,900,000
September
1,150
1,000
1,060
298,800
331,692,000
625,290,608,000
October
1,140
1,000
1,025
277,300
285,751,500
604,644,220,000
November
1,240
980
1,165
760,800
827,725,500
687,229,772,000
December
1,200
1,005
1,015
681,100
711,367,000
598,745,252,000
31,736,573,000
8,898,593,228,000
Total
23,093,700
Aksi Korporasi
Corporate Action
Penawaran Perdana
Initial Public Offering
Pencatatan Saham
Pendiri
Listing of Founders
Shares
Saham Bonus
Kuartal / Quarter
Rasio
Ratio
Jumlah Saham
Beredar
Number of Shares
Outstanding
15.000.000
Nilai Nominal
Par Value
Tanggal
Date
23.000.000
1000
31 Maret 1994
31 March 1994
38.000.000
1000
31 Maret 1994
31 March 1994
Penawaran Umum
Terbatas I
Rights Issue I
100:97
100:294
73.720.000
440.176.800
1000
4 Agustus 1997
4 August 1997
Penawaran Umum
Terbatas II
Rights Issue II
1000
16 Juli 2004
16 July 2004
1000
5 Desember 2007
5 December 2007
Jumlah Saham
Number of Shares
Nominal Saham
Share Value
2,359,587,200
2,359,587,200,000
542,347,113
542,347,113,000
91.94
47,549,687
47,549,687,000
8.06
589,896,800
589,896,800,000
100
(berdasarkan data dari PT Raya Saham Registra sampai dengan 31 Desember 2015 / based on data from PT Raya
Saham Registra as at 31 December 2015).
fortitude capital
management
(bvi)
100%
water partner
bottling sa
(swiss)
public
8.06%
100%
PT Akasha wira
international Tbk
Dividen
Dividends
Riwayat Pembayaran Dividen
Kebijakan Dividen
Dividend Policy
The BOD and the management team has been working hard
to transform the business and organization by investing
in people, organization, new businesses, new production
capacity, and management information system.
10
Mengenai fungsi
Nominasi dan Remunerasi, kami
memutuskan bahwa fungsi Nominasi dan Remunerasi
sebagaimana diamanatkan dalam Peraturan Otoritas Jasa
Keuangan (Peraturan OJK) akan dilaksanakan oleh Dewan
Komisaris.
11
Sebelumnya:
Presiden Komisaris
: Hanjaya Limanto
Komisaris
: Miscellia Dotulong
Komisaris Independen : Danny Yuwono
Before:
President Commissioner
: Hanjaya Limanto
Commissioner : Miscellia Dotulong
Independent Commissioner : Danny Yuwono
Sesudahnya:
Presiden Komisaris : Hanjaya Limanto
Komisaris
: Danny Yuwono
Komisaris Independen : Miscellia Dotulong
After:
Presiden Commissioner
: Hanjaya Limanto
Commissioner
: Danny Yuwono
Independent Commissioner : Miscellia Dotulong
Hanjaya Limanto
Presiden Komisaris
President Commissioner
12
Laporan direksi
Kebijakan Strategis
Strategic Policy
13
14
Prospek Usaha
Business Prospects
The beverage soy milk based with Pureal brand has been
recently distributed through several modern outlets
received a warm welcome from the consumers and the
product will be continually spread out. Currently several new
variant of Pureal were prepared and will be launched soon
to the market.
15
Sehubungan dengan mulai diberlakukannya PeraturanPeraturan Otoritas Jasa Keuangan (POJK) No. 32, 33, 34 dan
35 yang bertujuan untuk memperkuat tata kelola Perusahaan
mengenai pelaksanaan Rapat Umum Pemegang Saham;
Direksi dan Dewan Komisaris; Sekretaris Perusahaan;
serta Komite Nominasi dan Remunerasi, Perseroan telah
mengikuti ketentuan POJK tersebut.
Martin Jimi
Presiden Direktur
President Director
16
VISI
VISION
Misi
Mission
17
PROFIL PERSEROAN
COMPANY PROFILE
18
19
Pada
kuartal
keempat
tahun
2012,
Perseroan
menandatangani perjanjian kerjasama dengan Procter &
Gamble untuk mengimpor, mendistribusikan dan menjual
produk Procter & Gamble segmen premium profesional
(produk yang distribusinya dilakukan melalui salon) yaitu
produk Wella, Wella Professional, System Professional dan
Clairol Professional.
Beverage Business
Using Soya as Raw Material
20
Struktur Organisasi
Organizational Structure
Divisi Penjualan.
Divisi Keuangan dan Kontrol termasuk departemen
akunting, pelaporan, treasury, pajak dan audit.
Divisi Sumber Daya Manusia termasuk departemen
kompensasi & benefit, hubungan industrial, pelatihan
dan perekrutan serta departemen pelayanan umum.
Divisi Teknik termasuk departemen manajemen pabrik,
kualitas, manajemen proyek, kinerja industrial serta
departemen keselamatan-kesehatan lingkungan.
Divisi Operasi termasuk departemen pengelolaan pusat
distribusi, pengelolaan bisnis produk (untuk rumah dan
kantor, serta kemasan ritel dan pelayanan pelanggan).
Divisi Supply Chain termasuk departemen pengelolaan
gudang dan armada.
Divisi Hukum dan Pemasaran merupakan bagian dari
manajemen umum.
Sales Division.
Finance & Control Division including accounting,
reporting, treasury, tax and audit departments.
Human Resources Division including compensation &
benefit, industrial relations, recruitment & training and
general services departments.
Technical Division including factory management,
quality, project management, industrial performance,
and the safety, health and environment departments.
Operations Division including distribution centers
management, product business management (home &
office, retail pack and customer service) departments.
Supply
Chain
Division
including
warehouses
management and fleet management departments.
Legal and Marketing Division is part of the general
management.
DEWAN KOMISARIS
Board of Commissioners
Hanjaya Limanto
(Presiden Komisaris / President Commissioner)
Danny Yuwono
(Komisaris / Commissioner)
Miscellia Dotulong
(Komisaris Independen / Independent Commissioner)
KOMITE AUDIT
Audit Committee
DIREKSI
Board of Directors
Martin Jimi
(Presiden Direktur / President Director)
Wihardjo Hadiseputro
(Direktur / Director)
Ari Wisnubroto
(Direktur / Director )
Th. M. Wisnu Adjie
(Direktur Independen / Independent Director)
AUDIT INTERNAL
Internal Audit
KEUANGAN &
AKUNTING
Finance &
Accounting
KOMERSIAL
Commercial
AKUNTING BIAYA
Financial Cost Accounting
RANTAI DISTRIBUSI
& PROCUREMENT
Supply Chain &
Procurement
HUKUM &
SEKRETARIS
PERUSAHAAN
Legal &
Corporate Secretary
Diana Kusman
Melvy Boenardi
Yudi
PENJUALAN
Sales
PEMASARAN
Marketing
TEKNIKAL
Technical
Ngesti Wijayanti
Richard Haris
Farida Nasution
Ependi
21
22
Hanjaya Limanto
Presiden Komisaris
Warga negara Indonesia. Pemegang gelar sarjana Teknik
Kimia dari Universitas Teknologi Sepuluh November,
Surabaya, dan memperoleh beasiswa dari ADB/East West
Center (Amerika Serikat) untuk mengambil gelar Master of
Business Administration di University of Hawaii, Amerika
Serikat. Beliau pernah bekerja di Procter & Gamble, JDVC/
Sycamore Capital affiliate, CDC Capital Partners, Roundhill
dan Sofos Partners di Indonesia, Jepang, dan Singapura.
Beliau adalah Komisaris di beberapa perusahaan antara
lain PT Yupi Indo Jelly Gum, PT Tirta Marta, dan PT O3
Technology. Beliau diangkat sebagai Presiden Komisaris
Perseroan berdasarkan Keputusan Rapat Umum Pemegang
Saham Tahunan tanggal 20 Juni 2008.
President Commissioner
Indonesian citizen. Graduated from Sepuluh Nopember
Institute of Technology Surabaya in Chemical Engineering
and an ADB/East-West-Center (USA) scholarship recipient
for the MBA Program in University of Hawaii, United States
of America. He has prior work experiences in Procter
& Gamble, JDVC/Sycamore Capital affiliate, CDC Capital
Partners, Roundhill and Sofos Partners in Indonesia, Japan,
and Singapore. He concurrently serves as a Commissioner
at several companies, including PT Yupi Indo Jelly Gum,
PT Tirta Marta, and PT O3 Technology. He was appointed
as President Commissioner of the Company based on the
Resolution of the Annual General Meeting of Shareholders
dated 20 June 2008.
Danny Yuwono
Danny Yuwono
Komisaris
Warga Negara Indonesia, pemegang gelar sarjana Teknik
Mesin, Portland States University, Portland, Oregon, AS.
Beliau adalah salah satu pendiri dan direktur di beberapa
perusahaan, antara lain PT Tekno Orbit Persada, PT Telen
Orbit Prima, PT Telen Eco Coal, dan PT Telen Paser Prima.
Beliau diangkat sebagai Komisaris Perseroan berdasarkan
Keputusan Rapat Umum Pemegang Saham Tahunan tanggal
18 Juni 2015.
Commissioner
Indonesian citizen, obtained a Bachelor of Science degree
in Mechanical Engineering from Portland States University,
Portland, Oregon, USA. He is the co-founder and director
of a number of companies, among others, PT Tekno Orbit
Persada, PT Telen Orbit Prima, PT Telen Eco Coal, and PT
Telen Paser Prima. He was appointed as Commissioner of
the Company based on the Resolution of the Annual General
Meeting of Shareholders dated 18 June 2015.
Miscellia Dotulong
Miscellia Dotulong
Komisaris Independen
Warga negara Indonesia, pemegang gelar B.Sc., bidang
Keuangan dan Manajemen, dari University of Oregon,
Eugene, Oregon. Beliau juga menyandang gelar M.S.B.A.,
di bidang Keuangan, dari San Diego State University, San
Diego, California. Beliau pernah bekerja dan menjabat
posisi penting di banyak perusahaan multinasional seperti
Deutsche Bank AG, Jakarta, Indonesia, dengan jabatan Vice
President, Strategic Investment Group Hong Kong, Avenue
Capital Group, Jakarta, Indonesia selaku Senior Analyst,
Asian Fund, dan PT Mahastra Capital, Jakarta, Indonesia,
sebagai Presiden Direktur. Saat ini, beliau menjabat Presiden
Direktur sekaligus Partner di divisi IB PT Insight Investments
di Indonesia. Beliau diangkat sebagai Komisaris Independen
Perseroan berdasarkan Keputusan Rapat Umum Pemegang
Saham Tahunan tanggal 18 Juni 2015.
Independent Commissioner
Indonesian citizen, obtained her B.Sc. degree in Finance and
Management from University of Oregon, Eugene, Oregon.
She also holds an M.S.B.A. degree in Finance from San Diego
State University, San Diego, California. She has worked and
held eminent positions in various multinational companies,
namely Deutsche Bank AG, as Vice President, Strategic
Investment Group Hong Kong, Avenue Capital Group,
Jakarta, Indonesia as Senior Analyst, Asian Fund, and PT
Mahastra Capital, Jakarta, Indonesia as President Director.
Currently she serves as President Director cum Partner at
the IB Division of PT Insight Investments in Indonesia. She
was appointed as the Independent Commissioner of the
Company based on the Resolution of the Annual General
Meeting of Shareholders dated 18 June 2015.
23
Profil Direksi
Martin Jimi
Presiden Direktur
Warga negara Indonesia, Sarjana Ekonomi Akuntansi dari
Universitas Tarumanagara, menyandang gelar MBA dari
IPMI Business School. Beliau pernah bekerja di beberapa
perusahaan terkemuka dalam bidang distribusi dan
manufaktur untuk produk obat dan produk kosmetika,
antara lain PT Makarizo Indonesia sebagai General Manager
dan PT Indocare sebagai Vice President di Divisi Marketing.
Beliau ditunjuk sebagai Presiden Direktur Perseroan
berdasarkan Keputusan Rapat Umum Pemegang Saham
Tahunan tanggal 25 Juni 2013.
President Director
IIndonesian citizen, obtained a Bachelors Degree in
Accounting from Tarumanagara University and an MBA
degree from IPMI Business School. He has prior working
experiences in the distribution and manufacturing at
companies engaging in the pharmaceutical and cosmetics
industries, namely PT Makarizo Indonesia as General
Manager and PT Indocare as Vice President in Marketing
Division. He was appointed as President Director of the
Company based on the Resolution of the Annual General
Meeting of Shareholders dated 25 June 2013.
Wihardjo Hadiseputro
Wihardjo Hadiseputro
Direktur
Warga Negara Indonesia, Sarjana Teknik Elektro dari Institut
Teknologi Bandung dan menyandang gelar MBA dari
University of Oregon, Eugene, Oregon (USA) dengan fokus
di bidang Keuangan. Beliau pernah bekerja di beberapa
perusahaan nasional dan multinasional, antara lain di
PT Procter & Gamble Indonesia dengan jabatan terakhir
sebagai Senior Group Manager Finance and Accounting; di
PT Sunson Textile Manufacturer Tbk, Bandung, Indonesia,
sebagai Direktur; dan di Argo Manunggal Group, Jakarta,
dengan jabatan terakhir sebagai Direktur di Knit and
Apparel Division. Beliau ditunjuk sebagai Direktur Perseroan
berdasarkan Keputusan Rapat umum Pemegang Saham
Tahunan tanggal 25 Juni 2013.
Director
Indonesian citizen, obtained a Bachelor of Science in
Electrical Engineering degree from Bandung Institute of
Technology, Bandung, Indonesia; and an MBA degree in
Finance from University of Oregon, Eugene, Oregon (USA). He
has prior working experience in national and multi-national
companies, namely PT Procter & Gamble Indonesia with last
position as Senior Group Manager Finance and Accounting;
in PT Sunson Textile Manufacturer Tbk, Bandung, Indonesia,
as Director; and in Argo Manunggal Group, Jakarta, with the
final position as Director in the Knit and Apparel Division.
He was appointed as Director of the Company based on the
Resolution of the Annual General Meeting of Shareholders
dated 25 June 2013.
Ari Wisnubroto
Ari Wisnubroto
Direktur
Warga Negara Indonesia, memiliki pengalaman bekerja
di beberapa perusahaan multinasional terkemuka yaitu
Procter & Gamble Indonesia, Coca Cola Amatil Indonesia,
memegang beberapa posisi senior seperti General Manager,
Regional Director, Human Resource Director dengan
jabatan terakhir sebagai Customer Service and Route to
Market Director. Sebelum bergabung dengan PT Akasha
Wira International Tbk beliau bergabung dengan Danone
Waters Indonesia sebagai Vice President Strategic Planning.
Sarjana S1 di bidang Akutansi dan mendapat pelatihan
Director
Indonesian citizen with work experiences in a number
of leading multinational companies, namely Procter &
Gamble Indonesia, Coca-Cola Amatil Indonesia, having
been serving in several senior positions, such as General
Manager, Regional Director, Human Resources Director,
and final position as Customer Service and Route to Market
Director. Prior to joining PT Akasha Wira International Tbk
he worked at Danone Waters Indonesia as Vice President
Strategic Planning.
He holds a bachelors degree in
Accounting and has done an intensive course in Human
24
Direktur Independen
Warga negara Indonesia, Sarjana Hukum dari Universitas
Katolik Parahyangan, Bandung, bidang hukum perdata.
Pernah bekerja di beberapa perusahaan nasional dan
multinasional sebagai Legal Manager, antara lain di Danamon
Group dan PT Bussan Auto Finance (anak perusahaan Mitsui
& Co, Japan). Saat ini beliau juga menjabat sebagai Sekretaris
Perusahaan di Perseroan. Beliau ditunjuk sebagai Direktur
Tidak Terafiliasi Perseroan berdasarkan Keputusan Rapat
Umum Pemegang Saham tanggal 20 Juni 2008.
Independent Director
Indonesian citizen, obtained a Bachelor of Law degree from
Parahyangan Catholic University, Bandung, majoring in
Civil Law. He has worked as Legal Manager various national
and multinational companies, such as Danamon Group, PT
Bussan Auto Finance (a subsidiary of Mitsui & Co, Japan),
and is concurrently serving as Corporate Secretary of the
Company. He was appointed as Unaffiliated Director of the
Company based on the Resolution of the Annual General
Meeting of Shareholders dated 20 June 2008.
25
Berbagai macam program kepelatihan dilaksanakan terusmenerus guna memperbaiki kemampuan karyawan di
berbagai bidang (komputer, pengetahuan tehnis mengenai
ruang lingkup pekerjaan dan keahliannya, keamanan
mengemudi, pajak, kebersihan, kualitas, dll.).
Pendidikan /Education
1
SD / Elementary School
65
333
Diploma 1
Diploma 2
Diploma 3
190
S1 / Undergraduate
224
S2 / Postgraduate
15
Lainnya / Others
18
Total
848
26
Informasi Perseroan
Corporate Information
Pabrik:
Jalan Tapos KM. 1, Desa Kranji, Kel Ciriung,
Kecamatan Cibinong
Manufacturing Plants:
Jalan Tapos KM. 1, Desa Kranji, Kel Ciriung,
Kecamatan Cibinong
Industri Minuman
Beverages Industry
Pabrik:
Jalan Siliwangi Desa Benda Kecamatan
Cicurug Sukabumi
Manufacturing Plants:
Jalan Siliwangi Desa Benda Kecamatan
Cicurug Sukabumi
Industri Kosmetika
Cosmetics Industry
Pabrik:
Kawasan Industri Pulogadung
Jalan Pulo Buaran II Blok A No. 1-8, Jakarta Timur
Manufacturing Plant:
Kawasan Industri Pulogadung
Jalan Pulo Buaran II Blok A No. 1-8, Jakarta Timur
27
Penjelasan Lembaga Penunjang Pasar Modal lihat tanda *) dibawah / Details on Capital Market Supporting Institutions see *) sign below.
*)
a. Notaris Jose Dima Satria, SH
- Memberikan jasa menghadiri dan menyiapkan Berita
Acara Rapat Umum Pemegang Saham Perseroan di
tahun 2015 atas jasanya Perseroan memberikan
uang jasa yang besarnya Rp 15 juta. Jangka waktu
penugasan Notaris tidak ditentukan secara spesifik,
mengingat ketersediaan waktu Notaris yang tidak
dapat ditentukan secara pasti.
*)
a. Notary Jose Dima Satria, SH
- Provides services to attend and prepare the Minutes
of Meeting of the General Meeting of Shareholders
of the Company in 2015 and for the service the
Company paid a fee of Rp 15 million. The period of
appointment is not specific, as services may only be
provided upon the Notarys availability.
28
ANALISIS &
PEMBAHASAN
MANAJEMEN
MANAGEMENT
ANALYSIS & DISCUSSION
29
30
Tinjauan Operasi
Operational Overview
Kosmetik
Bahan baku, penimbangan, pencampuran, pengisian dan
pengemasan.
Cosmetics
Raw material, weighing, mixing, filling and packaging.
Susu Kedelai
Kedelai digiling untuk menghasilkan sari kedelai, dilakukan
pemanasan awal, kemudian dimasak, dicampur dengan
bahan lain dalam mixing tank, homogenizer, pengisian ke
botol, sterilisasi, dilakukan inkubasi selama 5 7 hari, produk
siap dikonsumsi.
Soy Milk
Soy grinding to get soy concentrate, pre heating process,
heating, mixing with other ingredients, including sugar in
mixing tank, homogenizer, bottle filling, sterilizing, incubated
for 5 7 days, and product is ready for consumption.
Pendapatan
Perseroan
dari
bisnis
minuman
adalah
31
Keadaan Keuangan
Financial Condition
32
33
Struktur Permodalan
Capital Structure
34
For cosmetics, the Company does not have specific data for
professional hair care business (distribution through salons),
but we believe that consumption of cosmetic products
particularly in professional hair care will continuously
growing in line with the growing numbers of beauty hair
salons in big cities and in rural area. To ensure sustainability
of the cosmetic business, the Company also grows the
consumer segment cosmetic products (distribution through
shops and retailer such as modern channel, traditional,
supermarket, hypermarket and others) by developing and
introducing new products.
Investasi
Investment
35
Ekspansi
Expansion
Divestasi
Divestment
36
Tata Kelola
Perusahaan
yang Baik
37
38
39
1.
Menyetujui
Laporan
Tahunan
Perseroan
dan
mengesahkan Perhitungan Tahunan Perseroan untuk
tahun buku yang berakhir tanggal 31 Desember 2014, dan
memberikan pembebasan dan pelunasan sepenuhnya
kepada Komisaris dari tanggung jawab atas tindakantindakan pengawasan, dan Direksi dari tanggung jawab
atas tindakan-tindakan pengurusan Perseroan untuk
tahun buku yang berakhir pada tanggal 31 Desember
2014, sepanjang tindakan-tindakan tersebut tercermin
dalam perhitungan tahunan Perseroan untuk tahun
buku yang berakhir pada tanggal 31 Desember 2014.
3.
4.
40
Keterbukaan Informasi
Information Disclosure
Dewan Komisaris
Board of Commissioners
41
Dewan
Komisaris
bertanggung
jawab
mengawasi
pengurusan Perseroan serta memberi nasihat dan petunjuk
kepada Direksi Perseroan.
42
Komite Audit
Komite Audit yang ada saat ini dibentuk berdasarkan
keputusan Dewan Komisaris Perseroan tanggal 20
Desember 2011 dan dilaporkan pembentukannya dalam
Rapat Umum Pemegang Saham di tahun 2012. Berdasarkan
Piagam Komite Audit, Komite Audit mempunyai tanggung
jawab membantu Dewan Komisaris untuk melaksanakan
fungsi pengawasannya antara lain:
Audit Committee
The current Audit Committee was established based
on the Board of Commissioners resolution dated 20
December 2011, and its establishment will be reported to
the shareholders in the General Meeting of Shareholders
in 2012. Based on the Audit Committee Charter, the Audit
Committee has the responsibility to assist the Board of
Commissioners in carrying out its supervisory duties among
others:
To undertake review on the Companys quarterly
Financial Report before the report is disclosed to external
party or announced.
To undertake review and provide input on the work plan
and deliverable from the Internal and External Audit of
the Company.
To undertake review on the risk management conducted
by the Board of Directors.
Tidak mempunyai:
a. Hubungan keluarga karena perkawinan dan
keturunan dengan Komisaris, Direksi, atau
Pemegang Saham Utama Emiten atau Perusahaan
Publik dan/atau
b. Hubungan usaha baik langsung maupun tidak
langsung yang berkaitan dengan kegiatan usaha
Emiten atau Perusahaan Publik.
43
Statement of Independency of
the Audit Committee
Essentially, the Commissioner, Independent Commissioner
and members of the Audit Committee are independent who
perform their function professionally and objectively.
Miscellia Dotulong.
Riwayat singkat Miscellia Dotulong tercantum pada bagian
Profil Dewan Komisaris di halaman 22 dari Laporan Tahunan
ini.
Miscellia Dotulong.
The curriculum vitae of Miscellia Dotulong is available in
Profiles of the Board of Commissioners section in page 22
of this Annual Report.
Fany Soegiarto
Warga Negara Indonesia, pemegang gelar sarjana ekonomi
akutansi dari Universitas Tarumanegara dan meraih gelar
MBA di bidang perbankan dan keuangan dari Nanyang
Business School, Singapura. Beliau pernah bekerja di
beberapa kantor akuntan baik di dalam maupun di luar
negeri, yaitu Ernst & Young, Jakarta, Indonesia sebagai
Auditor Senior, Foo Kon Tan Grant Thornton, Singapore
sebagai Auditor Senior, dan PT Roundhill Nusantara
(perusahaan investasi) sebagai Direktur.
Fany Soegiarto
Indonesian citizen, holds a Bachelors degree in Accounting
from University of Tarumanagara and also an MBA degree
in banking from Nanyang Business School, Singapore. She
has prior work experience in a number of accounting firms
in Indonesia and overseas, namely Ernst and Young, Jakarta
as Senior Auditor, Foo Kon Tan Grant Thornton, Singapore as
Senior Auditor, and PT Roundhill Nusantara (an investment
company) to serve as Director.
Zulbahri
Warga negara Indonesia, Sarjana Ekonomi Akuntansi dari
Universitas Tarumanegara, serta memegang Brevet A dan
B di bidang perpajakan. Beliau pernah bekerja di beberapa
perusahaan baik sebagai Manager Finance dan Accounting
serta menjadi Direktur di PT Global Trading 2000. Saat
ini beliau adalah managing partner dari Kantor Tax and
Accounting Service Jasa Data Pratama.
Zulbahri
Indonesian citizen, holds a Bachelors Degree in Accounting
from University of Tarumanagara and Brevets A and B in
Taxation. He has prior work experience in several companies
as Finance and Accounting Manager and also as Director in
PT Global Trading 2000. Currently he is the managing partner
of Tax and Accounting Service Firm Jasa Data Pratama.
44
45
mengenai:
a. struktur Remunerasi;
b. kebijakan atas Remunerasi; dan
c. besaran atas Remunerasi;
2. membantu Dewan Komisaris melakukan penilaian
kinerja dengan kesesuaian Remunerasi yang diterima
masing-masing anggota Direksi dan/atau anggota
Dewan Komisaris.
on:
a. Remuneration structure;
b. policy on Remuneration; and
c. amount of Remuneration;
2. Assist the Board of Commissioners in carrying out
performance valuation so as to match with the
remuneration received by each of the members of the
Board of Directors and/or the members of Board of
Commissioners.
Direksi
Board of Directors
Rapat Direksi
Berdasarkan Anggaran Dasar Perseroan Pasal 18 ayat 1,
Rapat Direksi dapat diadakan pada setiap waktu apabila
dianggap perlu oleh Presiden Direktur; atau anggota Direksi
lainnya atau atas permintaan tertulis dari seorang atau lebih
anggota Komisaris atau atas permintaan tertulis 1 (satu)
pemegang saham atau lebih yang bersama-sama mewakili
1/10 (satu persepuluh) bagian dari jumlah seluruh saham
yang telah ditempatkan oleh Perseroan dengan hak suara
yang sah.
46
47
Sekretaris Perusahaan
Corporate Secretary
48
49
tingkat manajemen.
e. Membuat laporan hasil audit dan menyampaikan
laporan tersebut kepada Presiden Direktur dan Dewan
Komisaris.
f. Memantau, menganalis, dan melaporkan pelaksanaan
tindak lanjut perbaikan yang telah disarankan.
g. Bekerja sama dengan Komite Audit.
h. Menyusun program untuk mengevaluasi mutu kegiatan
audit internal yang telah dilakukan.
i. Melaksanakan pemeriksaan khusus apabila diperlukan.
management levels.
e. Preparing audit reports and submitting the reports to
the President Director and the Board of Commissioners.
a. Risiko Kredit
Risiko kredit adalah risiko ketika Perusahaan akan
mengalami kerugian yang timbul dari pelanggan,
klien, atau pihak lawan yang gagal memenuhi liabilitas
kontraktual mereka.
a. Credit Risk
Credit risk is the risk when the Company will incur a loss
arising from its customers, clients, or counterparties that
fail to discharge their contractual obligations.
50
Jumlah/
Total
Lancar
dan tidak
mengalami
penurunan nilai
Neither past due
nor impaired
1 - 30 hari
1 - 30 days
lebih
dari 90
hari
More
than 90
days
31 Desember
2015
31 Desember
2015
Pinjaman yang
diberikan dan
piutang
Loan and
receivable
23.441
23.441
Piutang usaha
Pihak Ketiga
126.188
87.641
25.471
5.597
1.809
4.862
Account
receivables Third
parties
Piutang bukan
usaha Pihak
Ketiga
1.573
1.573
808
Uang jaminan
88.097
88.097
Third parties
Refundable
deposits
239.299
200.752
25.471
5.597
1.809
4.862
808
JUMLAH
31 Desember
2014
Pinjaman yang
diberikan dan
piutang
kas di bank dan
setara kas
TOTAL
31 Desember
2014
Loan and
receivable
28.480
28.480
Piutang usaha
Pihak Ketiga
107.707
68.684
23.398
7.465
1.216
3.151
793
Account
receivables Third
parties
Piutang bukan
usaha Pihak
Ketiga
1.731
1.731
Uang jaminan
87.818
87.818
Third parties
Refundable
deposits
222.736
186.713
23.398
7.465
1.216
3.151
793
TOTAL
JUMLAH
51
52
d. Risiko Likuiditas
Risiko likuiditas adalah risiko ketika posisi arus kas
Perusahaan menunjukkan pendapatan jangka pendek yang
tidak cukup untuk menutupi pengeluaran jangka pendek.
d. Liquidity Risk
Liquidity risk is the risk when the cash flow position of
the Company indicates that the short-term revenue is
not enough to cover the short-term expenditure.
Lebih dari 1
tahun
More than 1 Year
Jumlah
Total
31 Desember 2015
31 December 2015
70.162
70.162
7.478
87.173
94.651
55.868
12.362
68.230
Account payables
Utang usaha
Utang bukan usaha
dan beban masih
harus dibayar
Uang jaminan
48.101
48.101
4.229
4.229
Customers deposists
1.179
539
1.178
Finance lease
payables
178.360
21.019
87.712
287.091
Total
Lebih dari 1
Tahun
More than 1 Year
Jumlah
Total
31 Desember 2014
Pinjaman bank jangka panjang
Utang usaha
Utang bukan usaha
dan beban masih
harus dibayar
Uang jaminan
Uang sewa
pembiayaan
Jumlah
Non-trade payables
and accrued
expenses
Uang sewa
pembiayaan
Jumlah
Short-term loans
31 December 2014
-
35.092
19.683
54.775
46.478
18.409
64.887
49.853
49.853
Non-trade payables
and accrued
expenses
3.615
3.615
Customers deposists
862
1.492
2.354
Finance lease
payables
99.946
54.363
21.175
175.484
Total
e. Risiko Harga
Risiko harga adalah risiko fluktuasi nilai instrumen
keuangan sebagai akibat perubahan harga pasar.
Perusahaan saat ini tidak menghadapi risiko harga.
e. Price Risk
Price risk is the risk that the value of a financial instrument
will fluctuate as a result of changes in market prices.
Currently, the Company did not encounter price risk.
f. Risiko Persaingan
Cukup banyak perusahaan yang menjalankan bisnis
sejenis bisnis Perseroan di Indonesia, dan persaingan
tersebut semakin ketat dengan masuknya pemain baru
di bisnis tersebut akhir-akhir ini, di samping pemain
f. Risk of Competition
There are many companies engaging in the same
line of business as the Company in Indonesia, and
the competion becomes increasingly tougher with
the entry of new players in these businesses in recent
53
g.
i.
54
Litigasi
Litigation
Menurut kami, kehadiran seluruh anggota Direksi
dan anggota Dewan Komisaris dalam RUPS Tahunan
merupakan kondisi yang paling ideal ketika seluruh
Direksi dan Komisaris bisa memberikan jawaban
langsung kepada para Pemegang Saham apabila
ada pertanyaan selama RUPS, namun demikian
ketidakhadiran salah satu anggota Direksi atau Komisaris
jangan menjadi hambatan untuk melaksanakan RUPS.
Untuk itu, Undang-undang Perseroan Terbatas dan
Anggaran Dasar Perseroan telah mengatur pelaksaaan
RUPS dalam hal salah seorang anggota Direksi atau
Komisaris tidak dapat hadir di RUPS. Saat ini, Perseroan
tidak secara spesifik mensyaratkan seluruh anggota
Direksi dan anggota Dewan Komisaris untuk hadir dalam
RUPS.
55
56
12.
Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perusahaan Terbuka serta
efektifitas dalam pengambilan keputusan.
Penentuan jumlah anggota Direksi sudah diatur dalam
ketentuan IDX dan OJK serta Anggaran Dasar Perseroan.
Anggota Direksi Perseroan yang berjumlah 4 orang
sudah cukup untuk menangani kondisi dan tingkat
kesulitan bisnis Perseroan saat ini.
13.
Penentuan komposisi anggota Direksi memperhatikan keberagaman keahlian, pengetahuan, dan
pengalaman yang dibutuhkan.
13.
Determining the composition of members of
Directors shall consider the diversity of skills,
knowledge, and experience required.
57
18.
Perusahaan Terbuka memiliki kebijakan untuk
mencegah terjadinya insider trading.
58
22.
Perusahaan Terbuka memiliki kebijakan sistem
whistleblowing.
25.
Laporan
Tahunan
Perusahaan
Terbuka
mengungkapkan pemilik manfaat akhir dalam
kepemilikan saham Perusahaan Terbuka paling
sedikit 5% (lima persen), selain pengungkapan
pemilik manfaat akhir dalam kepemilikan saham
Perusahaan Terbuka melalui pemegang saham
utama dan pengendali.
59
60
PERNYATAAN MANAJEMEn
MAnAGEMENT STATEMENT
28 April 2016
28 Apri 2016
Dewan Komisaris
Hanjaya Limanto
Presiden Komisaris
President Commissioner
Danny Yuwono
Miscellia Dotulong
Komisaris
Commissioner
Komisaris Independen
Independent Commissioner
Direksi
Martin Jimi
Presiden Direktur
President Director
Wihardjo Hadiseputro
Direktur
Director
Ari Wisnubroto
Direktur
Director
62
63
DAFTAR
ISI
CONTENTS
Pernyataan Direksi
Directors Statement
Ekshibit A
A S E T
Catatan/
Notes
31 Desember/
December 2015
Exhibit A
PT AKASHA WIRA INTERNATIONAL Tbk
STATEMENT OF FINANCIAL POSITION
AS OF 31 DECEMBER 2015
(Expressed in Millions of Rupiah, unless otherwise stated)
31 Desember/
1 Januari/
December 2014 *) January 2014 *)
ASET LANCAR
Kas dan setara kas
Piutang usaha
setelah dikurangi penyisihan
piutang ragu-ragu
31 Desember 2015: Rp 808
31 Desember 2014: Rp 793
Piutang non-usaha Bersih
Persediaan
Uang muka dan beban dibayar di
muka
Pajak dibayar di muka
CURRENT ASSETS
4
24.068
29.116
5
6
125.381
1.573
99.210
103.914
1.731
92.474
7
8
20.755
5.336
A S S E T S
11.786
8.753
967
239.021
196.755
276.323
-
23.068
98.706
3.491
NON-CURRENT ASSETS
Prepaid taxes
Fixed assets
net of accumulated
depreciation
2015: Rp 234,298
2014: Rp 204,500
and impairment of
Rp 10,058 as of
31 December 2015 and 2014
Intangible assets
net of accumulated
amortization
2015: Rp 768
2014: Rp 354
Refundable deposits
Other non-current assets
263.969
244.309
502.990
441.064
554
10
284.380
171.282
11
9
1.004
88.097
3.420
1.593
87.818
3.276
376.901
JUMLAH ASET
653.224
141.558
TOTAL
ASSETS
Ekshibit A/2
Exhibit A/2
Catatan/
Notes
31 Desember/
December 2015
12
13
14
70.162
68.230
1.238
15
16
31 Desember/
December 2014 *)
-
1 Januari/
January 2014 *)
64.887
5.314
12.100
36.859
3.397
51.077
50.747
23.243
7.478
35.092
34.875
1.179
862
133
199.364
156.902
110.607
16
17
30
86.892
4.230
5.843
19.683
3.615
2.619
40.292
3.336
4.384
18
27.987
26.534
20.550
539
1.492
374
125.491
53.943
68.936
19
20
589.897
5.068
22
21
589.897
5.068
589.897
5.068
EQUITY
Share capital
Authorized capital
2,359,587,200 shares
Issued and fully paid
capital 589,896,800
shares with par
value of Rp 1,000
(full amount) per share
Additional paid-in capital
Gain on remeasurement of
defined benefit program - net
Retained earning:
Appropriated
Unapropriated
2.182 (
1.203 ) (
755 )
213.952
482.730 )(
213.952
515.569 ) (
158.296
490.985 )
Jumlah Ekuitas
328.369
292.145
261.521
Total Equity
653.224
502.990
441.064
Ekshibit B
Exhibit B
Catatan/
Notes
PENJUALAN BERSIH
23,33
24,33
2015
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Beban lain-lain
Penghasilan lain-lain
Penghasilan keuangan
Beban keuangan
25,33
25,33
26,33
26,33
27,33
28,33
(
(
(
(
29
2014
*)
669.725
578.784
NET SALES
330.023 ) (
279.882 )
339.702
298.902
219.872 ) (
71.139 ) (
1.012 ) (
8.428
228
12.160 ) (
170.138
78.906
1.705
1.457
499
8.530
44.175
41.579
11.336 ) (
10.507 )
32.839
31.072
GROSS PROFIT
)
)
)
)
Selling expenses
General and administrative expenses
Other expenses
Other income
Finance income
Finance expenses
INCOME BEFORE INCOME TAX
INCOME TAX BENEFIT (EXPENSES)
PROFIT FOR THE PERIOD
Other comprehensive income
4.513 (
597 )
1.128 )
149
3.385 (
448 )
36.224
30.624
56
53
589.896.800
589.896.800
Ekshibit C
Exhibit C
Catatan/
Notes
Saldo per 1 Januari 2014 dilaporkan sebelumnya
Dampak perubahan kebijakan akuntansi dan
penyajian kembali
33
Keuntungan pengukuran
kembali program imbalan
pasti/
Gain on remeasurement
of defined benefit
program
Tambahan
Modal
disetor/
Paid-in
capital
589.897
Modal
saham/
Share
capital
5.068
-
589.897
Saldo laba /
Retained earning
Ditentukan
penggunaannya/
Appropriated
Belum ditentukan
penggunaannya/
Un-appropriated
158.296 (
755)
5.068 (
755)
Jumlah/
Total
488.483 )
264.778
2.502) (
3.257)
158.296 (
490.985)
261.521
55.656 (
55.656 )
21
33
31.021
51
31.021
51
31.072
31.072
448)
448)
448)
448)
448)
5.068 (
1.203)
33
589.897
3.385
3.385
19
589.897
5.068
2.182
30.624
515.569 )
292.145
32.839
32.839
3.385
32.839
36.224
482.730)
328.369
31.072
213.952 (
213.952 (
Ekshibit D
Exhibit D
2015
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pengeluaran kas kepada:
Pemasok
Karyawan
Beban operasional lainnya
Kas dari aktivitas operasi
Pembayaran pajak penghasilan badan
Pembayaran bunga
Penerimaan bunga
Pembayaran lainnya
Penerimaan (pengeluaran) kas lain-lain
(
(
(
(
(
(
648.873
554.098
256.829 ) (
116.307 ) (
233.239 ) (
201.482 )
100.597 )
133.286 )
42.498
12.688 ) (
12.160 ) (
228
265 ) (
8.427
118.733
10.004 )
7.665 )
499
1.289 )
1.103
26.040
101.377
140.425 ) (
(
216
59.891 )
1.947 )
648
140.209 ) (
61.190 )
(
(
271.571
161.814 ) (
636 ) (
15.156
48.825 )
470 )
109.121 (
34.139 )
5.048 )
6.048
2014
29.116
23.068
24.068
29.116
Ekshibit E
Exhibit E
1. U M U M
a. Pendirian dan Informasi Lainnya
1. G E N E R A L
a. The Establishment and Other Information
Ekshibit E/2
Exhibit E/2
1. U M U M (Lanjutan)
1. G E N E R A L (Continued)
31 Desember/
December 2015
31 Desember/
December 2014
Tuan/Mr. Hanjaya
Limanto
Tuan/Mr. Danny Yuwono
Siswanto
Ny./Mrs. Miscellia
Dotulong
Tuan/Mr. Hanjaya
Limanto
Ny./Mrs. Miscellia
Dotulong
Tuan/Mr. Danny Yuwono
Siswanto
Dewan Komisaris
Presiden Komisaris
Komisaris
Komisaris Independen
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Ekshibit E/3
Exhibit E/3
1. U M U M (Lanjutan)
1. G E N E R A L (Continued)
Dewan Direksi
Presiden Direktur
Direktur
Direktur
Direktur Tidak
Terafiliasi
31 Desember/
December 2015
31 Desember/
December 2014
Komite Audit
Ketua
Anggota
Anggota
Board of Directors
President Director
Director
Director
Non-Affiliated Director
31 Desember/
December 2015
31 Desember/
December 2014
Ny./Mrs. Miscellia
Dotulong
Ny./Mrs. Fany Soegiarto
Tuan/Mr. Zulbahri
Audit Committee
Chairman
Members
Members
Ekshibit E/4
Exhibit E/4
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Penyusunan
dan
penyajian
laporan
keuangan
berdasarkan PSAK mengharuskan penggunaan asumsi
dan estimasi akuntansi kritikal tertentu. Penyusunan
dan penyajian laporan keuangan juga mengharuskan
manajemen untuk melaksanakan pertimbangan di
dalam
proses
penerapan
kebijakan
akuntansi
perusahaan. Hal-hal yang melibatkan pertimbangan
atau kompleksitas dengan tingkat yang lebih tinggi,
atau hal-hal di mana asumsi dan estimasi adalah
signifikan terhadap laporan keuangan, diungkapkan di
dalam Catatan 3.
Ekshibit E/5
Exhibit E/5
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
(1)
Ekshibit E/6
Exhibit E/6
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
(1)
Ekshibit E/7
Exhibit E/7
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Penundaan
Postponement
Revised PSAK and ISAK and New PSAK Issued but not
yet adopted
PSAK
13
(Annual
Improvement
Investment Property,
PSAK
19
(Annual
Intangible Assets,
Improvement
2015),
2015),
Ekshibit E/8
Exhibit E/8
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Revised PSAK and ISAK and New PSAK Issued but not
yet adopted (Continued)
Ekshibit E/9
Exhibit E/9
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Revised PSAK and ISAK and New PSAK Issued but not
yet adopted (Continued)
Ekshibit E/10
Exhibit E/10
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
31 Desember/
December 2014
20.451
15.070
13.795
10.064
9.751
11.452
382
1.780
3.210
2.124
12
19.370
15.133
12.440
10.218
9.422
10.425
378
1.604
3.562
2.033
11
1 Poundsterling Inggris/Rupiah
1 Euro Eropa/Rupiah
1 Dolar Amerika Serikat/Rupiah
1 Dolar Australia/Rupiah
1 Dolar Singapore/Rupiah
100 Yen Jepang/Rupiah
1 Bath Thailand/Rupiah
1 Dolar Hongkong/Rupiah
1 Ringgit Malaysia/Rupiah
1 Yuan China/Rupiah
1 Won Korea/Rupiah
c. Kas dan Setara Kas
GBP 1/Rupiah
EUR 1/Rupiah
USD 1/Rupiah
AUD 1/Rupiah
SGD 1/Rupiah
JPY 100/Rupiah
THB 1/Rupiah
HKD 1/Rupiah
RM 1/Rupiah
CNY 1/Rupiah
KRW 1/Rupiah
Ekshibit E/11
Exhibit E/11
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
e. Persediaan
f. e. Inventories
Ekshibit E/12
Exhibit E/12
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
g. f. Prepaid Expenses
20 25 dan/and 35
5
3
8 - 15
3 - 16
5
5
4
5
45
58
34
5
Nilai Residu/
Residual Value
2015
2014
-
Buildings
Leasehold Improvement
Machinery and Equipment
Tools and Equipment
Vehicles
IT Equipment
Dispenser
Ekshibit E/13
Exhibit E/13
h.
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Transaksi Sewa
i. h. Lease Transactions
Ekshibit E/14
Exhibit E/14
i.
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
j. i.
Ekshibit E/15
Exhibit E/15
Instrumen Keuangan
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
k. j. Financial Instruments
k. Aset Keuangan
l. k. Financial Assets
Aset
keuangan
diklasifikasi
sebagai
kelompok
diperdagangkan, jika:
Diperoleh atau dimiliki terutama untuk tujuan dijual
kembali dalam waktu dekat; atau
Merupakan bagian dari portofolio instrumen
keuangan tertentu yang dikelola bersama dan
terdapat bukti mengenai pola ambil untung dalam
jangka pendek yang terkini; atau
Merupakan derivatif yang tidak ditetapkan dan tidak
efektif sebagai instrumen lindung nilai.
Ekshibit E/16
Exhibit E/16
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Held-to-Maturity
Available-for-Sale (AFS)
Sedangkan
pendapatan
bunga
yang
dihitung
menggunakan metode suku bunga efektif dan
keuntungan atau kerugian akibat perubahan nilai tukar
dari aset moneter yang diklasifikasikan sebagai
kelompok tersedia untuk dijual diakui pada laporan
laba rugi komprehensif.
Ekshibit E/17
Exhibit E/17
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/18
Exhibit E/18
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/19
Exhibit E/19
Liabilitas Keuangan
2. SUMMARY OF
(Continued)
m. l.
SIGNIFICANT
ACCOUNTING
POLICIES
Financial Liabilities
(i)
(i)
Perusahaan
menghentikan
pengakuan
liabilitas
keuangan, jika dan hanya jika, liabilitas Perusahaan
telah dilepaskan, dibatalkan atau kadaluarsa.
Ekshibit E/20
Exhibit E/20
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
o. Imbalan Kerja
p. o. Employee Benefits
Ekshibit E/21
Exhibit E/21
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Beban
diakui
pada
saat
menggunakan dasar akrual.
terjadinya,
dengan
Ekshibit E/22
Exhibit E/22
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Pajak Tangguhan
Deferred Tax
Ekshibit E/23
Exhibit E/23
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
Ekshibit E/24
Exhibit E/24
2. SUMMARY OF
(Continued)
SIGNIFICANT
ACCOUNTING
POLICIES
s. s. Segment Reporting
Pertimbangan
Judgments
Ekshibit E/25
Exhibit E/25
Pertimbangan (Lanjutan)
Judgments (Continued)
Imbalan Kerja
Employee Benefits
Ekshibit E/26
Exhibit E/26
Asset Impairment
Ekshibit E/27
Exhibit E/27
Kas
Rupiah
Ringgit Malaysia
Dolar Australia
Baht Thailand
Dolar Amerika Serikat
Dolar Singapura
Won Korea
Dolar Hongkong
Jumlah Kas
Pihak ketiga
Bank
Rupiah
PT Bank OCBC NISP Tbk
PT Bank Central Asia Tbk
PT Bank Internasional Indonesia Tbk
Citibank, N.A.
PT Bank ICB Bumiputera Indonesia Tbk
Bank Of China
Dipindahkan
2014
553
53
25
13
12
1
483
62
25
17
32
3
13
1
Cash on hand
Rupiah
Malaysian Ringgit
Australia Dollar
Thai Baht
United States Dollar
Singapore Dollar
Korea Won
Hongkong Dollar
657
636
9.195
6.786
4.166
1.893
639
22
22.701
9.471
13.971
1.192
181
24.815
Third parties
Cash in bank
Rupiah
PT Bank OCBC NISP
PT Bank Central Asia Tbk
PT Bank Internasional Indonesia Tbk
Citibank, N.A.
PT Bank ICB Bumiputera
Indonesia Tbk
Bank Of China
Brought forward
Ekshibit E/28
Exhibit E/28
2014
22.701
24.815
617
70
23
242
16
264
143
American Dollar
PT Bank Central Asia Tbk
PT Bank OCBC NISP
Citibank, N.A.
PT Bank Internasional Indonesia Tbk
23.411
25.480
3.000
Deposits
Rupiah
PT Bank Central Asia Tbk
29.116
Jumlah Bank
Deposito
Rupiah
PT Bank Central Asia Tbk
24.068
5. PIUTANG USAHA
5. TRADE RECEIVABLES
2015
Pihak ketiga
Rupiah
Dolar Amerika Serikat
Jumlah
Penurunan nilai piutang usaha
Jumlah bersih
2014
124.406
1.782
103.724
983
126.188
104.707
807 ) (
125.381
793 )
103.914
Third parties
Rupiah
United States Dollar
Total
Impairment of trade receivable
Total net
87.641
68.684
25.471
5.597
1.809
5.670
23.398
7.465
1.216
3.944
Overdue
130 days
31 60 days
61 90 days
More than 90 days
126.188
104.707
Total
Jumlah
Ekshibit E/29
Exhibit E/29
2014
793
807
793 )
Saldo akhir
807
6. PERSEDIAAN
793
Beginning balance
Addition
Written-off
793
Ending balance
6. INVENTORIES
2015
2014
Barang jadi
Bahan baku
Bahan kemasan dan bahan pembantu
Barang dalam proses
41.862
27.369
25.426
4.553
34.256
28.558
19.931
9.729
Finished goods
Raw materials
Packaging material & Indirect Materials
Work in process
Jumlah
99.210
92.474
Total
Ekshibit E/30
Exhibit E/30
Uang muka
Barang jadi
Bahan baku
Aset tetap
Lain-lain
2014
6.547
2.564
1.259
387
1.292
1.699
2.816
1.469
Advances
Finished goods
Raw materials
Fixed Aset
Others
10.757
7.276
Total advances
5.277
1.975
368
2.378
993
3.218
84
215
Prepayments
Advertising and promotion
Rentals
Insurance
Others
9.998
4.510
Total prepayments
20.755
11.786
Total
Jumlah
Aset Lancar
Pajak Penghasilan Badan
Pajak Penghasilan Pasal 19
Pajak Pertambahan Nilai
Jumlah
8. PREPAID TAXES
2015
2014
1.202
4.134
5.336
Total
Current asset
2015
2014
85.137
1.091
648
1.055
166
85.159
909
493
1.055
202
Jumlah
88.097
87.818
Total
Ekshibit E/31
Exhibit E/31
2015
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
Saldo akhir/
Ending
balance
232.981
4.857
36.217
12.353
15.127
14.599
2.146
460
1.428
65
Jumlah / Total
378.618
25.620
7.222
107.694
385.840
133.314
21.822
40.070
16.664
5.711
38.486
45.781
5.449
3.827
9.276
88.862
326.700
13.740 )
24.490
12.518
16.528
14.642
84.660
488.421
84.660 )
30.256
133 (
295
27
22
477
-
(
477
518.677
14.538
2.722
17.260
1.119
1.183
2.302
142.100
9.590
12.733
6.170
13.477
14.363
3.754
1.768
819
94
204.500
19.930
10.058 )
171.282
46 (
114
11
22
152.953
1.263 )
15.178
7.824
14.287
14.435
2
-
193
-
1.263
2
-
224.239
(
10.058 )
284.380
Ekshibit E/32
Exhibit E/32
2014
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
21.822
23.509
961
Saldo akhir/
Ending
balance
182.150
330
15.521
9.196
1 4.034
14.566
4.578
4.235
531
52
64
1.078
5
19
Jumlah/Total
281.759
11.568
1.166
47.721
45.958
329.480
57.526
1.842
14.719
21.822
40.070
4.488
5.449
50.501
232.981
16.182
36.217
12.353
15.127
14.599
567
86.457
(
1.166
378.618
86.457 )
7.222
385.840
13.231
1.307
14.538
177
942
1.119
123.331
18.769
142.100
8.400
5.693
12.752
14.280
4.376
1.172
730
99
43
695
5
16
12.733
6.170
13.477
14.363
177.864
27.395
759
204.500
10.058 )
141.558
10.058 )
171.282
84.660
2014
86.457
12.181
7.749
20.312
7.083
Jumlah
19.930
27.395
Total
Ekshibit E/33
Exhibit E/33
Hasil penjualan
Nilai buku bersih
216
284 ) (
648
294 )
68 )
354
pinjaman
dan
provisi
Ekshibit E/34
Exhibit E/34
Aset
tetap diasuransikan terhadap risiko kebakaran,
penjarahan, huru hara, pemogokan, tindak kejahatan,
angin topan, badai dan banjir berdasarkan suatu paket
polis gabungan dengan nilai pertanggungan masing-masing
sebesar Rp 183 milyar dan EUR 4,6 juta pada 31 Desember
2015 dan Rp 311 milyar pada 31 Desember 2014 kepada
pihak ketiga, PT Asuransi Sinar Mas, PT Asuransi Buana
Independent, PT Asuransi Wahana Tata dan PT Asuransi
Jasa
Indonesia.
Manajemen
menganggap
jumlah
pertanggungan tersebut memadai.
2015
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification*
31 Desember/
December 2015
1.789
17 )
1.772
Jumlah/Total
1.789
17 )
1.772
158
158 )
1.947
175 )
1.772
354
416
2)
768
Jumlah / Total
354
416
2)
768
1.593
1.004
2014
1 Januari/
January 2014
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2014
1.789
1.789
Jumlah/Total
1.789
1.789
158
158
1.947
1.947
Ekshibit E/35
Exhibit E/35
Penambahan/
Addition
Pengurangan/
Deduction
Reklasifikasi/
Reclassification
31 Desember/
December 2014
354
354
Jumlah / Total
354
354
1.593
Ekshibit E/36
Exhibit E/36
2015
2014
55.868
Jumlah
68.230
6.712
4.292
920
438
46.478
14.263
4.146
64.887
Rupiah
Dolar Amerika Serikat
Euro
Yuan China
55.102
9.546
3.431
151
27.236
32.126
4.103
1.422
Rupiah
United Stated Dollar
Euro
Chinese Yuan
Jumlah
68.230
64.887
Total
Pajak
Pajak
Pajak
Pajak
Pajak
Pajak
Pertambahan Nilai
Penghasilan Pasal 21
Penghasilan Pasal 23 dan 26
Penghasilan Pasal 4 ayat 2
Penghasilan Pasal 25
Penghasilan Pasal 29
Jumlah
2014
10
312
561
935
47
1.114
2.345
1.238
5.314
Total
192
821
215
-
Ekshibit E/37
Exhibit E/37
2015
Utang bukan usaha
Aset Tetap
2014
6.909
15.759
18.613
7.937
5.558
4.116
2.521
1.609
676
305
2.833
12.918
8.906
4.667
1.144
2.392
1.239
1.119
115
293
2.197
Accrued Expenses
Marketing and Promotion
Transportation
Licence Fees (see Notes 31a & b)
Spare Parts
Salaries and Other Allowances
Utility and Communications
Rentals
Professional Fees
Interest
Others
Jumlah
51.077
50.747
Total
Pihak ketiga
PT Bank OCBC NISP Tbk
PT Bank Internasional Indonesia Tbk
Dikurangi : bagian yang jatuh tempo
dalam waktu satu tahun
Bagian yang jatuh tempo lebih dari
satu tahun
94.370
(
2014
54.775
7.478 ) (
86.892
Third Party
PT Bank OCBC NISP Tbk
PT Bank Internasional Indonesia Tbk
35.092 )
19.683
Ekshibit E/38
Exhibit E/38
Ekshibit E/39
Exhibit E/39
Indonesia
Tbk
(BII)
Berdasarkan
perjanjian
pinjaman
dengan
BII,
Perusahaan
harus
mempertahankan
rasio-rasio
keuangan tertentu sebagai berikut:
- Rasio lancar minimal 1,5;
- Rasio utang terhadap ekuitas maksimal 3;
- Rasio kemampuan pembayaran bunga minimal 2;
- Rasio kemampuan pembayaran utang minimal 1.;
Ekshibit E/40
Exhibit E/40
Tingkat diskonto
Tingkat kenaikan gaji/tahun
Tingkat kematian
:
:
:
:
:
26.534
5.035
(
(
2.230
4.514 )
1.298 ) (
27.987
:
:
:
Discount rate
Salary increase rate/annum
Mortality rate
:
:
26.534
Ending balance
*Restatement (Note 34)
Ekshibit E/41
Exhibit E/41
(
(
26.534
7.265
4.514 )
1.298 ) (
20.550
6.368
598
983 )
27.987
26.534
Beginning balance
Expense charged during the year
Actuarial (Gains)/Losses
Payment of benefit
Ending balance of Liability
*Restatement (Note 34)
5.035
2.230
4.532
1.836
Saldo akhir
7.265
6.368
Ending balance
2.796
3.258 ) (
470
554 )
Jumlah Saham/
Number of Shares
Modal saham diotorisasi
Belum diterbitkan
Ditempatkan dan disetor penuh
2.359.587.200
1.769.690.400 )
589.896.800
Ekshibit E/42
Exhibit E/42
Jumlah Saham/
Number of Shares
Nilai Nominal/
Nominal Value (Rp)
542.347.113
47.549.687
542.347
47.550
91.94
8.06
Jumlah
589.896.800
589.897
100,00
2015
Agio saham
Dikurangi:
Pembagian saham bonus
Biaya emisi efek ekuitas
Persentase/
Percentage (%)
(
(
Jumlah
2014
44.593
44.593
38.000 ) (
1.525 ) (
38.000 )
1.525 )
5.068
Share premium
Less:
Bonus shares
Stock issuance costs
5.068
T ot a l
Agio saham timbul dari selisih antara harga jual saham yang
ditawarkan kepada masyarakat di penawaran umum dan
nilai nominal saham sebesar Rp 1.000 (dalam angka penuh).
RECOGNISED
IN
OTHER
Saldo laba/
Retained
Earnings
Sampai dengan 31 Desember 2015
727)
2.182
Ekshibit E/43
Exhibit E/43
IN
OTHER
Saldo laba/
Retained
Earnings
Sampai dengan 31 Desember 2014
Saldo Akhir
1.604 )
401
1.203 )
Ending Balance
2014
Produk kosmetik
Air minum dalam kemasan
309.171
360.554
292.598
286.186
Cosmetic products
Bottled drinking water
Jumlah
669.725
578.784
Total
2014
28.558
112.864
27.369 ) (
24.420
99.440
28.558)
114.053
95.302
123.968
23.229
78.620
112.884
17.905
65.350
Beban produksi
339.870
291.441
9.729
4.553 ) (
345.046
(
(
34.256
7.159
14.576 ) (
41.862 ) (
330.023
5.257
9.729)
286.969
38.036
4.742
15.609)
34.256)
279.882
Ekshibit E/44
Exhibit E/44
2015
PT Indo Tirta Abadi
Far Eastern Industries Ltd
PT Petnesia Resindo
67.305
-
98.939
56.382
28.896
25.148
2.664
807
721
656
266
255
5.138
219.872
2014
68.309
46.396
21.781
25.975
725
582
471
110
217
5.571
Marketing
Salaries and other employee allowances
Transportation
Licenses
Rentals
Impairment of trade receivables
Office equipment, rentals and insurance
Depreciation
Utility and communications
Repairs and maintenance
Others
170.138
Total
32.442
22.884
Jumlah
Pemasaran
Gaji dan tunjangan karyawan lainnya
Transportasi
Lisensi
Sewa
Penurunan nilai piutang usaha
Perlengkapan kantor, sewa dan asuransi
Penyusutan
Utilitas dan komunikasi
Perbaikan dan pemeliharaan
Lain-lain
2014
2014
26.225
8.932
7.265
7.093
6.357
35.082
8.939
4.729
6.611
7.781
4.563
3.663
2.631
1.175
796
680
243
88
1.428
5.040
3.711
1.494
1.780
511
700
1.893
98
538
71.139
78.906
Total
Ekshibit E/45
Exhibit E/45
Penghasilan lain-lain
Laba selisih kurs - bersih
Laba penjualan aset tetap
(Catatan 10)
Pendapatan sewa
Lain-lain
7.087
Sub-jumlah
Jumlah Penghasilan (Beban) Lain-lain Bersih
354
1.341
1.103
8.428
1.457
68 )
-
1.192 )
113 )
-
Sub-total
944 ) (
400 )
1.012 ) (
1.705 )
Sub-total
7.416 (
248 )
2014
228
499
Jumlah
Other expenses
(
Other income
Foreign exchange gain - net
Sub-jumlah
Beban lain-lain
Rugi penjualan asset tetap
(Catatan 10)
Rugi selisih kurs-bersih
Rugi penghapusan asset tetap
(Catatan 10)
Beban pajak
Lain-lain
2014
2014
9.939
7.353
2.221
1.177
12.160
8.530
Total
Ekshibit E/46
Exhibit E/46
2015
Laba sebelum pajak penghasilan
Beda Tetap
Penghasilan kena pajak final
Biaya yang tidak dapat dikurangkan
Penyusutan aset tetap yang tidak
diakui fiskal
Beban sehubungan dengan
penghasilan kena pajak final
Penyisihan penurunan nilai piutang
usaha
44.175
(
41.579
228 )
392
282
Permanent Differences
income subject to final tax
Non deductible expenses
163
120
(
1.233
2014
499 )
-
1.168
(
(
(
(
(
295
7.265
15.830 )
1.325 (
1.298 ) (
6.369
3.213
1.325 )
983 )
276 (
455 )
22 ) (
101 ) (
102 )
101 )
8.385 )
36.958
-
Unallowed depreciation
Expenses relating to income subject
to final tax
Allowance for impairment of
trade receivables
Total permanent differences
Timing Differences
Post-employment benefits
Depreciation
Prepaid expenses
Actual post employment payment
Interest expense on financial liabilities
at amortized cost
Differences between commercial and
fiscal gain on disposal of
fixed assets
Deferred charges
6.616
48.490
36.958
48.490
9.239
12.122
2.144
7.088
1.669
8.110
Prepaid tax:
Income Tax Article 22
Income Tax Article 25
Jumlah
9.232
9.779
Total
2.343
Ekshibit E/47
Exhibit E/47
2015
Beban pajak kini
Manfaat pajak tangguhan
2014
9.239
2.096
Jumlah
11.336
dan
2015
Total
b. Deferred Tax
10.507
b. Pajak Tangguhan
12.122
1.615 )
2014
7.265 ) (
6.369 )
15.830 (
1.325 )
1.298
3.213 )
1.325
983
276 )
455
22
101
102
101
8.385
6.616 )
1.128
149
2.619
4.384
5.843
2.619
2.096
-
1.654 )
38
Ekshibit E/48
Exhibit E/48
1 Januari/
January
2015
Penyisihan liabilitas
imbalan kerja
Penyusutan atas aset
tetap
(
Provisi - hutang bank (
Beban dibayar dimuka (
Beban ditangguhkan (
Liabilitas
tangguhan
5.657
1.492 (
7.781 ) (
56 )
331 )
108 ) (
3.979 )
85
331
25 )
2.619 ) (
2.096 ) (
31 Desember/
December
2015
Ekuitas/
Equity
1.128 )
-
6.021
(
(
pajak
(
1 Januari/
January
2014
Penyisihan liabilitas
imbalan kerja
Penyusutan atas aset
tetap
(
Provisi - hutang bank
Beban dibayar dimuka
Beban ditangguhkan (
Liabilitas
tangguhan
Dibebankan
(dikreditkan)
ke laporan
laba rugi
komprehensif/
Charged
(credited) to
statements of
comprehensive
income
4.162
8.584 )
121 (
(
83 ) (
Dibebankan
(dikreditkan)
ke laporan
laba rugi
komprehensif/
Charged
(credited) to
statements of
comprehensive
income
1.128 )
149
-
31 Desember/
December
2014
Ekuitas/
Equity
1.345
803
177 )
331 )
25 )
5.843
5.657
(
(
(
(
pajak
(
4.384 )
1.615
149 (
2.619 )
Ekshibit E/49
Exhibit E/49
a. Perjanjian Lisensi
a. Licence Agreement
b. Sub-licence Agreement
Gamble
Ekshibit E/50
Exhibit E/50
31 Desember/December 2015
Aset
Kas dan setara kas
Piutang usaha
Uang jaminan
Ekuivalen
Rupiah/
Rupiah
Equivalents
USD
52.333
MYR
16.607
HKD
4
AUD
2.461
THB
34.310
KRW
850
SGD
60
CNY
59
USD
129.236
USD 6.171.601
722
53
0
25
13
0
1
0
1.782
85.137
Jumlah aset
Ekuivalen
Rupiah/
Rupiah
Equivalents
USD
55.668
MYR
17.479
HKD
424
AUD
2.641
THB
45.310
KRW 1.104.800
SGD
347
CNY
59
USD
79.039
USD 6.845.596
693
62
1
27
17
12
3
0
983
85.159
87.734
31 Desember / December 2015
Liabilitas
Utang usaha
31 Desember/December 2014
Mata Uang Asing
(Angka Penuh)/
Foreign Currency
(Full Amounts)
Ekuivalen
Rupiah/
Rupiah
Equivalents
USD ( 691.985 ) (
EUR ( 227.708 ) (
CNY ( 71.259 ) (
9.546 )
3.431 )
151 )
USD ( 57.426 ) (
EUR
THB ( 148.817 ) (
792 )
57 )
Jumlah liabilitas
13.977 )
Aset Bersih
73.757 )
86.957
Assets
Cash and cash equivalents
Trade receivables
Refundable deposits
Total assets
Ekuivalen
Rupiah/
Rupiah
Equivalents
USD ( 2.542.887 ) (
EUR ( 699.516 ) (
CNY ( 271.144 ) (
32.126 )
1.422 )
4.103 )
USD
EUR (
THB
18.022 ) (
(
Liabilities
Trade payables
37.924 )
49.032
Total liabilities
Net Assets
Ekshibit E/51
Exhibit E/51
Segmen Primer
Primary Segment
Minuman/
Beverages
Pendapatan
Beban pokok penjualan
360.554
176.783 ) (
2015
Kosmetik/
Cosmetics
Jumlah/
Total
309.171
153.240 ) (
Laba kotor
339.702
(
(
(
Laba bersih
Informasi lain:
Perolehan aset tetap
Beban penyusutan
124.082
15.225
286.186
158.411 ) (
9.232
4.705
292.598
121.472 ) (
Net income
Other information:
Fixed asset acquisitions
Depreciation expenses
578.784
279.882 )
298.902
(
(
(
(
249.044
248
499
8.530
10.507
31.072
52.756
24.373
4.770
3.022
Unallocated expenses
Other income Net
Finance income
Finance costs
Income tax
Jumlah/
Total
Laba kotor
Laba bersih
Informasi lain:
Perolehan aset tetap
Beban penyusutan
291.011 )
7.416
228
12.160 )
11.336 )
133.314
19.930
2014
Kosmetik/
Cosmetics
Income
Cost of goods sold
Gross profit
32.839
Minuman/
Beverages
Pendapatan
Beban pokok penjualan
669.725
330.023 )
57.526
27.395
Income
Cost of goods sold
Gross profit
)
)
)
)
Unallocated expenses
Other income Net
Finance income
Finance costs
Income tax
Net income
Other information:
Fixed asset acquisitions
Depreciation expenses
Ekshibit E/52
Exhibit E/52
Segmen Sekunder
Secondary Segment
2015
Luar negeri
Dalam negeri
Jawa
Sumatera
Kalimantan
Sulawesi
Papua dan Maluku
Riau
Bali
Jumlah
2014
5.888
3.708
516.910
39.868
58.526
13.888
5.747
5.785
23.113
462.512
36.027
43.694
10.835
3.884
AKUNTANSI
Local
Java
Sumatera
Kalimantan
Sulawesi
Papua dan Maluku
Riau
Bali
18.124
669.725
KEBIJAKAN
Foreign
578.784
Total
DAN
Effects on statement
1 January 2014)
1 Januari 2014
of financial
position
(As
of
1 January 2014
Dilaporkan
sebelumnya/
As previously
reported
Penyesuaian/
Adjustments
Disajikan
kembali/
Restated
ASET
Kas dan setara kas
Piutang usaha dan piutang lainnya
Persediaan
Aset tetap
Aset lainnya (agregat)
23.068
79.179
84.788
141.558
112.471
23.068
79.179
84.788
141.558
112.471
ASSETS
Cash and cash equivalents
Trade and other receivables
Inventory
Fixed assets
Other assets (aggregate)
Jumlah Aset
441.064
441.064
Total Assets
1.534
1.840
460 )
60.102
87.267
3.397
20.550
8.227
LIABILITIES
Trade and other payables
Loans and other borrowings
Taxes payable
Employee benefits liabilities
Other liabilities (aggregate)
3.257
179.543
Total Liabilities
LIABILITAS
Utang usaha dan utang lainnya
Utang dan pinjaman lainnya
Utang pajak
Liabilitas imbalan kerja
Liabilitas lainnya (agregat)
Jumlah Liabilitas
59.759
87.267
1.863
18.710
8.687 (
176.286
343
-
Ekshibit E/53
Exhibit E/53
AKUNTANSI
DAN
1 Januari 2014
1 January 2014
Dilaporkan
sebelumnya/
As previously
reported
EKUITAS
Modal saham
Keuntungan pengukuran kembali
program imbalan pasti - bersih
Ekuitas lainnya (agregat)
(
Penyesuaian/
Adjustments
Disajikan
kembali/
Restated
(
330.187 ) (
755) (
2.502 ) (
EQUITY
Share capital
Gain on remeasurement of defined
755 )
benefit program - net
332.689)
Other equity (aggregate)
Jumlah Ekuitas
264.778 (
3.257 )
261.521
Total Equity
441.064
441.064
594.965
-
594.965
31 December 2014
31 December 2014
Dilaporkan
sebelumnya/
As previously
reported
ASET
Kas dan setara kas
Piutang usaha dan piutang lainnya
Persediaan
Aset tetap
Aset lainnya (agregat)
29.116
105.645
92.474
171.282
106.348 (
Jumlah Aset
504.865 (
LIABILITAS
Utang usaha dan utang lainnya
Utang dan pinjaman lainnya
Utang pajak
Liabilitas imbalan kerja
Liabilitas lainnya (agregat)
115.634
54.775
5.312
24.164
9.181 (
Jumlah Liabilitas
209.066
Penyesuaian/
Adjustments
Disajikan
kembali/
Restated
1.875 )
29.116
105.645
92.474
171.282
104.473
ASSETS
Cash and cash equivalents
Trade and other receivables
Inventory
Fixed assets
Other assets (aggregate)
1.875 )
502.990
Total Assets
2
2.370
593 )
115.634
54.775
5.314
26.534
8.588
LIABILITIES
Trade and other payables
Loans and other borrowings
Taxes payable
Employee benefits liabilities
Other liabilities (aggregate)
1.779
210.845
Total Liabilities
(
299.166 ) (
1.203 ) (
2.451 ) (
594.965
1.203 )
301.617 )
Jumlah Ekuitas
295.799 (
3.654 )
292.145
Total Equity
504.865 (
1.875 )
502.990
EKUITAS
Modal saham
Penghasilan komprehensif lain
Ekuitas lainnya (agregat)
594.965
(
EQUITY
Share capital
Other comprehensive income
Other equity (aggregate)
Ekshibit E/54
Exhibit E/54
AKUNTANSI
DAN
2014
2014
Dilaporkan
sebelumnya/
As previously
reported
Penjualan Bersih
Beban Pokok Penjualan
Beban Penjualan
Beban Umum dan Administrasi
Beban Lain-lain
Penghasilan Lain-lain
Penghasilan Keuangan
Beban Keuangan
Beban Pajak Penghasilan
578.784
279.882 )
170.138 )
(
(
(
(
(
(
Disajikan
kembali/
Restated
Penyesuaian/
Adjustments
(
(
578.784
279.882 )
170.138 )
78.974 )
1.705 )
1.457
499
8.530 )
10.490 ) (
68 (
(
(
17 ) (
78.906 )
1.705 )
1.457
499
8.530 )
10.507 )
31.021
51
31.072
31.021 (
448) (
397 )
448)
Profit or Loss
Other Comprehensive Income
(Expenses)
Loss on remeasurement of
defined benefit program
30.624
53
53
Net Sales
Cost of Goods Sold
Selling Expenses
General and Administrative
Expenses
Other Expenses
Other Income
Finance Income
Finance Expenses
Income Tax Expenses
Ekshibit E/55
Exhibit E/55
Credit Risk
Ekshibit E/56
Exhibit E/56
a.
Jumlah/
Total
Lancar dan
tidak
mengalami
penurunan
nilai/
Neither past
due nor
impaired
1 30 hari/
1 30 days
31 60 hari/
31 60 days
61 90 hari/
61 90 days
Lebih dari
90 hari/
More than
90 days
Jatuh tempo
dan/atau
mengalami
penurunan
nilai/
Due date
and/or
individually
impaired
31 Desember 2015
Pinjaman yang
diberikan dan piutang
31 Desember 2015
Loans and receivable
23.441
23.441
126.188
87.641
1.573
88.097
1.573
88.097
Jumlah
239.299
200.752
25.471
5.597
1.809
25.471
5.597
4.862
1.809
4.862
31 Desember 2014
Pinjaman yang
diberikan dan piutang
Total
31 December 2014
Loans and receivable
28.480
28.480
104.707
68.684
1.731
87.818
1.731
87.818
Jumlah
222.736
186.713
23.398
7.465
23.398
1.216
7.465
3.151
1.216
3.151
Total
Ekshibit E/57
Exhibit E/57
b.
d.
Risiko Likuiditas
d. Liquidity Risk
Belum Jatuh
Tempo/
Not Yet Due
31 Desember 2015
Pinjaman bank - jangka pendek
Pinjaman bank - jangka panjang
Utang usaha
Utang bukan usaha dan beban
masih harus dibayar
Uang jaminan
Utang sewa pembiayaan
Jumlah
70.162
1 Tahun atau
Kurang/
Less than 1 Year
Lebih dari 1
Tahun/
More than 1
Year
7.478
12.362
55.868
48.101
4.229
178.360
87.173
-
Jumlah/
Total
70.162
94.651
68.230
1.179
539
48.101
4.229
1.718
21.019
87.712
287.091
31 December 2015
Short-term loans
Long-term bank loans
Account payables
Non-trade payables and
accrued expenses
Customers deposits
Finance lease payables
Total
Ekshibit E/58
Exhibit E/58
d.
31 Desember 2014
Pinjaman bank - jangka panjang
Utang usaha
Utang bukan usaha dan beban
masih harus dibayar
Uang jaminan
Utang sewa pembiayaan
Jumlah
1 Tahun atau
Kurang/
Less than 1 Year
Lebih dari 1 /
More than 1
Year
35.092
18.409
46.478
49.853
3.615
19.683
54.775
64.887
862
1.492
49.853
3.615
2.354
54.363
21.175
175.484
99.946
Jumlah/
Total
e. Risiko Harga
31 December 2014
Long-term bank loans
Account payables
Non-trade payables and
accrued expenses
Customers deposits
Finance lease payables
Total
e. Price Risk
2015
Nilai tercatat/
Carrying value
2014
Nilai wajar/
Fair values
Nilai tercatat/
Carrying value
Nilai wajar/
Fair values
Aset keuangan:
Pinjaman yang diberikan
dan piutang
Financial assets:
Loans and receivable
24.068
125.381
24.068
125.381
29.116
103.914
29.116
103.914
1.573
88.097
1.573
88.097
1.731
87.818
1.731
87.818
Jumlah
239.119
239.119
222.579
222.579
Total
Liabilitas keuangan:
Utang usaha
Utang bukan usaha dan
beban masih harus
dibayar
Pinjaman bank jangka
pendek
Pinjaman bank jangka
panjang
Uang jaminan pelanggan
Utang sewa pembiayaan
Jumlah liabilitas keuangan
Financial liabilities:
68.230
68.230
64.887
64.887
Trade payables
51.077
51.077
50.747
50.747
70.162
70.162
94.370
4.229
1.719
94.370
4.229
1.719
54.775
3.615
2.354
54.775
3.615
2.354
289.787
289.787
175.516
175.516
Ekshibit E/59
Exhibit E/59
h. Manajemen Permodalan
Perusahaan melakukan manajemen pemeliharaan modal
dengan tujuan menjaga kemampuan perusahaan untuk
melanjutkan kelangsungan usaha, dengan demikian
perusahaan dapat melanjutkan untuk memberikan
imbal hasil kepada pemegang saham dan manfaat bagi
pemangku
kepentingan
lainnya.
Juga
untuk
memberikan imbal hasil yang cukup kepada para
pemegang saham dengan memberikan harga produk
yang sepadan dengan risiko.
h. Capital management
The Companys objectives when maintaining capital
are to safeguard the companys ability to continue as
a going concern, so that it can continue to provide
returns for shareholders and benefits fot other
sateholders. Also to provide an adequate return to
shareholders by pricing products and services
commensurately with the level of risk.
Ekshibit E/60
Exhibit E/60
2015
Uang jaminan dinett-off dengan beban
lisensi
Utang sewa pembiayaan atas pembelian
aset tetap
Reklasifikasi ke peralatan IT
2014
9.026
13.728
2.317
175