Beban Pokok Penjualan Cost of Goods Sold

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 63 signed:____ 24. Beban Usaha 24. Operating Expenses 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Beban Penjualan Selling Expenses Biaya Penjualan 815,441 1,077,773 Sales Charges Gaji dan Upah 474,028 430,899 Salaries and Wages Pemasaran, Iklan dan Promosi 409,608 246,872 Marketing, Advertising and Promotion Perjalanan Dinas 76,782 138,018 Traveling Klaim Pelanggan 54,362 85,999 Customers Claim Sewa Ruangan dan Service Charge 44,213 43,736 Rent and Service Charges Jamuan dan Donasi 27,882 302,582 Entertaiment and Donation Penyusutan dan Amortisasi 16,859 19,427 Depreciation and Amortization Komunikasi 8,386 7,154 Communication Lain-lain di bawah USD 30,000 82,233 372,508 Others below USD 30,000 Sub Total 2,009,794 2,724,968 Sub Total -- Beban Umum dan Administrasi General and Administrative Expenses Gaji, Upah dan Tunjangan 2,242,065 2,148,573 Salaries and Wages Perjalanan Dinas 392,980 354,920 Traveling Perijinan 248,222 214,253 Permit and Licenses Biaya Kantor 143,399 144,071 Offices Penyusutan dan Amortisasi 132,130 94,690 Depreciation and Amortization Sewa Ruangan dan Service Charge 124,291 116,688 Rent and Service Charges Tenaga Ahli 77,446 27,382 Professional Fees Perbaikan dan Perawatan 67,843 51,024 Repairs and Maintenances Komunikasi 49,786 39,410 Communication Perlengkapan Kantor 26,685 20,558 Office Equipments Asuransi 11,970 10,051 Insurances Pelatihan 4,670 2,542 Trainings Lain-lain di bawah USD 30,000 1,263,520 832,962 Others below USD 30,000 Sub Total 4,785,007 4,057,124 Sub Total Total 6,794,801 6,782,092 Total 25. Pendapatan Beban Lain-lain 25. Other Income Expenses a. Pendapatan Lain-lain a. Other Income 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Pendapatan Bunga Jasa Giro 7,958 9,306 Interest Income on Current Accounts Laba Pelepasan Aset Tetap Catatan 9 35,966 -- Gain on Disposal of Fixed Assets Note 9 Lain-lain 51,129 72,460 Others Total 95,053 81,766 Total b. Beban Lain-lain b. Other Expenses 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Rugi Selisih Kurs 7,268 193,169 Loss on Foreign Exchange Rugi Pelepasan Aset Tetap Catatan 9 -- 1,970 Loss on Disposal of Fixed Assets Note 9 Lain-lain di bawah USD 10,000 231 19,641 Others below of USD 10,000 Total 7,499 214,780 Total PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 64 signed:____ 26. Beban Keuangan 26. Finance Cost Beban keuangan ini merupakan beban bunga atas penggunaan fasilitas pinjaman Catatan 12, 16, dan 17. Finance cost represents interest expense for usage of the loan facilities Notes 12, 16, and 17. 27. Laba per Saham 27. Earnings Per Share 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Laba Bersih Diatribusikan kepada Pemilik Net Income Attributable to the Owner of Entitas Induk Dalam US Dolar 1,060,582 227,399 Parent Entity In US Dollar Total Saham Beredar Lembar, Number of Shares Outstanding Share, Awal Periode: 6,443,379,509 6,443,379,509 at Beginning of Period: Rata-rata Tertimbang Akhir Periode: 6,443,379,509 6,443,379,509 Weighted Average End of Period: Laba Per Saham Dasar US Dolar 0.0002 0.0000 Basic Earnings Per Share US Dollar 28. Transaksi dan Saldo Pihak-pihak Berelasi 28. Transactions and Balances With Related Parties Dalam kegiatan usaha normal, Grup melakukan transaksi dengan pihak-pihak yang mempunyai berelasi. Sifat dan hubungan dengan pihak-pihak yang mempunyai berelasi tersebut adalah sebagai berikut: In the ordinary course of business, the Group engages in transactions with its related parties. The nature of the relationships with related parties are as follows: Pihak Berelasi Sifat Hubungan Transaksi Related Parties Nature of Relationship Transactions PT Supernova Flexible Packaging Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Utang Usaha, Penjualan dan Pembelian Trade Receivables, Trade Payables, Sales and Purchases PT Supernova Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Penjualan Trade Receivables, Sales Personel Manajemen Kunci Key Management Personnel Dewan Komisaris dan Dewan Direksi Board of Commissioners and Board of Directors Kompensasi dan Renumerasi Compensation and Renumeration Rincian akun-akun dan transaksi-transaksi dengan pihak-pihak yang mempunyai berelasi adalah sebagai berikut: The details of accounts and transactions with related parties are as follows: 31 Mar. 2016 31 Des. 2015 Mar. 31, 2016 Dec. 31, 2015 USD USD Piutang Usaha Catatan 5 Trade Receivables Note 5 PT Supernova Flexible Packaging 661,327 760,252 PT Supernova Flexible Packaging PT Supernova 334,192 257,386 PT Supernova Total 995,519 1,017,638 Total Persentase terhadap Total Aset 0.36 0.36 Percentage to Total Assets