BEBAN USAHA LABA PER SAHAM EARNINGS PER SHARE

PT Gudang Garam Tbk 32 31 Maret 31 Maret March March 2014 2013 Persediaan awal barang jadi Beginning balance of finished goods dagangan 3,778,575 3,656,062 merchandise inventories Pembelian barang dagangan 28,800 50,432 Purchase of merchandise inventories Persediaan akhir barang jadi Ending balance of finished goods dagangan 4,948,160 4,238,129 merchandise inventories Barang jadi untuk promosi dan lain-lain 280 309 Finished goods for promotion and others Biaya pokok penjualan rokok Cost of sales of cigarettes dan kertas karton 12,317,281 10,163,034 and paperboard Biaya pokok penjualan lain-lain 98,024 34,632 Cost of other sales 12,415,305 10,197,666 23. BEBAN USAHA 23. OPERATING EXPENSES 31 Maret 31 Maret March March 2014 2013 BEBAN PENJUALAN: SELLING EXPENSES: Transportasi, pengangkutan, iklan, promosi dan Transportation, freight, advertising, promotion beban pemasaran lainnya 364,802 322,066 and other marketing expenses Kompensasi karyawan 154,407 94,223 Employees compensation Keperluan kantor, perbaikan dan pemeliharaan 98,039 76,899 Office supplies, repairs and maintenance Penyusutan aset tetap 17,961 17,126 Depreciation of fixed assets Lain-lain 19,380 10,314 Miscellaneous 654,589 520,628 BEBAN UMUM DAN ADMINISTRASI: GENERAL AND ADMINISTRATIVE EXPENSES: Kompensasi karyawan 170,746 160,866 Employees compensation Perbaikan dan pemeliharaan 75,177 50,747 Repairs and maintenance Listrik dan air 35,675 30,407 Utilities Penyusutan aset tetap 44,373 16,215 Depreciation of fixed assets Keperluan kantor, komunikasi, jasa profesional 10,359 13,530 Office supplies, communication, professional fees Asuransi 8,444 10,975 Insurance Perjalanan dinas, akomodasi 19,104 10,888 Travelling, accommodation Sumbangan, jamuan tamuatensi relasi, Donations, entertainment, Pajak Bumi dan Bangunan 7,226 2,966 Tax on Land and Building Lain-lain 77,784 85,615 Miscellaneous 448,888 382,209 1,103,477 902,837

24. LABA PER SAHAM

24. EARNINGS PER SHARE

31 Maret 31 Maret March March 2014 2013 Laba periode berjalan yang dapat diatribusikan 1,417,249 1,047,180 Profit for the period attributable to owners of the ke pemilik entitas induk dalam jutaan rupiah Company in millions of rupiah Total rata-rata tertimbang saham beredar Weighted average of total outstanding ditempatkan dalam ribuan saham 1,924,088 1,924,088 issued shares in thousands of share Laba per saham dasar dan dilusian dalam rupiah Earnings per share basic and dilutive in whole penuh 737 544 rupiah Perseroan dan entitas anak tidak memiliki efek berpotensi saham yang bersifat dilutif, sehingga laba per saham dasar sama dengan laba per saham dilusian. The Company and subsidiaries do not have any dilutive potential shares; therefore, diluted earnings per share is equivalent to basic earnings per share. PT Gudang Garam Tbk 33

25. TRANSAKSI PIHAK BERELASI