SALES Consolidated sales classified by product were as follows:

PT SAMPOERNA AGRO Tbk FORMERLY PT SELAPAN JAYA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Three Months Ended March 31, 2007 and Year Ended December 31, 2006 With Comparative Figures for 2005 and 2004 Expressed in thousands of Rupiah, unless otherwise stated 43

19. SALES Consolidated sales classified by product were as follows:

2007 2006 2005 2004 Three Months One Year One Year One Year Crude palm oil 149,378,357 835,561,310 524,393,773 763,732,225 Palm kernel 15,540,022 109,470,062 71,360,211 98,131,256 FFB 3,657,913 - - - Rubber 904,070 3,329,370 1,834,534 1,226,627 Germinated seeds 11,322,625 28,934,625 28,107,920 2,829,363 Total 180,802,987 977,295,367 625,696,438 865,919,471 There is no sales to one customer which exceed 10 of total consolidated sales in 2007, 2006, 2005 and 2004. 20. COST OF SALES Cost of sales were as follows: 2007 2006 2005 2004 Three Months One Year One Year One Year Upkeep and cultivation costs 29,550,659 79,637,757 66,689,678 37,534,189 Harvesting costs 8,399,455 26,554,767 19,019,726 20,032,665 Allocation of indirect costs 4,758,926 12,830,874 11,757,287 10,961,479 Depreciation and amortization 11,680,462 19,711,151 18,478,121 18,262,400 Fresh Fruit Bunches FFB production cost 54,389,502 138,734,549 115,944,812 86,790,733 Beginning balance of FFB 677,746 420,863 446,404 509,891 FFB purchases - third parties 61,091,142 476,683,419 351,197,330 463,824,416 FFB available 116,158,390 615,838,831 467,588,546 551,125,040 Ending balance of FFB Note 7 615,184 637,740 420,863 446,404 FFB consumed for production 115,543,206 615,201,091 467,167,683 550,678,636 FFB consumed for production - germinated seeds 486,386 1,863,501 3,004,349 3,287,944 FFB consumed for production – Crude Palm Oil and Palm Kernel 110,559,774 613,337,590 464,163,334 547,390,692 Cost of sales - FFB 4,497,046 - - - FFB consumed for production 110,559,774 613,337,590 464,163,334 547,390,692 Manufacturing cost of: CPO and PK 6,954,719 27,852,024 17,990,910 25,108,749 Allocation of indirect costs 802,849 3,295,993 3,329,396 3,830,674 Depreciation 7,227,878 21,674,344 21,462,839 17,226,101 Cost of goods manufactured 125,545,220 666,159,951 506,946,479 593,556,216 PT SAMPOERNA AGRO Tbk FORMERLY PT SELAPAN JAYA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Three Months Ended March 31, 2007 and Year Ended December 31, 2006 With Comparative Figures for 2005 and 2004 Expressed in thousands of Rupiah, unless otherwise stated 44

20. COST OF SALES continued