Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING

PT MATAHARI DEPARTMENT STORE Tbk Halaman 525 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 3. RESTATEMENT OF FINANCIAL STATEMENTS continued

b. Penyesuaian

untuk koreksi periode sebelumnya lanjutan

b. Adjustments for correction of prior period

continued Perhitungan labarugi bersih per saham - dasar dan dilusian untuk periode sembilan bulan yang berakhir 30 September 2010 Calculation of net profitloss per share – basic and diluted for the nine-month periods ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Labarugi bersih 504,080 237,660 266,420 113,110 153,310 79,977 73,333 Net profitloss Rata-rata tertimbang jumlah saham biasa yang Weighted average number beredar dasar of ordinary shares dan dilusian outstanding - basic dalam jutaan and diluted lembar 2,917 0.418280 2,917 in million shares Labarugi bersih per saham - dasar Net income per share dan dilusian - basic and diluted nilai penuh 173 568,184 25 full amount Laporan arus kas untuk periode sembilan bulan yang berakhir 30 September 2010 Statement of cash flows for the nine- month period ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Arus kas dari Cash flows from operating aktivitas operasi 934,883 21,035 913,848 - 913,848 247,465 1,161,313 activities Arus kas dari Cash flows from investing aktivitas investasi 112,177 7,792,227 7,904,404 - 7,904,404 56,523 7,847,881 activities Arus kas dari aktivitas Cash flows from financing pendanaan 28,326 8,035,428 8,007,102 - 8,007,102 56,171 8,063,273 activities Net increase in cash and Kenaikan bersih 794,380 222,166 1,016,546 - 1,016,546 360,159 1,376,705 cash equivalents Cash and cash Kas dan setara kas equivalents at the pada awal periode 360,159 1 360,160 - 360,160 360,159 1 beginning of the period Kas dan setara kas Cash and cash equivalents at pada akhir periode 1,154,539 222,167 1,376,706 - 1,376,706 - 1,376,706 the end of the period Penyajian seolah-olah kedua entitas telah bergabung sejak awal periode penyajian di atas dengan menggunakan asumsi kedua entitas telah bergabung sejak 1 Januari 2010. Kemudian bagian MDS sebelum diakuisisi oleh MI untuk periode 1 Januari sampai dengan 31 Maret 2010 dikeluarkan dari penyajian di atas karena dampaknya tercermin dalam harga perolehan ketika MI mengakuisisi MDS. The presentation of both entities as of the merger had been effective since the earliest period presented above by using an assumption that these two entities have been merged started 1 January 2010. Then MDS portion before acquired by MI for period 1 January up to 31 March 2011 was excluded from above presentation since the impact has been reflected in the acquisition cost when MI acquired MDS.