NET REVENUES Krakatau Steel 30 September 2014 released

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 136 29. BEBAN POKOK PENDAPATAN 29. COST OF REVENUES Akun ini terdiri dari: This account consists of: 30092014 30092013 Produk baja Steel product Pemakaian bahan baku 880.567 856.601 Raw materials used Biaya pabrikasi 228.796 253.820 Manufacture cost Upah langsung 39.051 62.084 Direct labor Total biaya produksi 1.148.414 1.172.505 Total production cost Persediaan barang jadi, awal tahun 277.895 377.703 Finished goods, beginning of year Pembelian 31.113 66.770 Purchases Penyisihan penurunan Provision for realization of nilai persediaan 5.546 1.667 decline in value of inventory Realisasi penyisihan penurunan Provision for realization of nilai persediaan 4.452 4.452 decline in value of inventory Persediaan barang jadi, akhir periode 204.445 342.256 Finished goods, end of period Sub-total 105.657 99.432 Sub-total Beban non-manufaktur Non-manufacturing expenses Jasa rekayasa dan konstruksi 6.768 150.329 Engineering and construction Tanah dan jasa kawasan industri 5.818 9.910 Land and industrial estate services Jasa pengelolaan pelabuhan 22.148 13.169 Port services provider Jasa lainnya 39.848 39.209 Other service Sub-total 74.581 212.617 Sub-total Total 1.328.652 1.484.553 Total Pembelian bahan baku dari pihak ketiga yang secara individual melebihi 10 dari total pendapatan neto konsolidasian Perusahaan adalah sebagai berikut: Purchases of raw materials from third parties which individually exceeds 10 of the Company‟s consolidated net revenues are as follows: Persentase Terhadap Total Pendapatan Total as a Percentage of Amount Total Revenues 30 Sept. 2014 30 Sept. 2013 30 Sept. 2014 30 Sept. 2013 Sept. 30, 2014 Sept. 30, 2013 Sept. 30, 2014 Sept. 30. 2013 PT Krakatau Posco 300,380 - 22,08 - PT Krakatau Posco Samarco Mineracao S.A - 72,417 - 4.61 Samarco Mineracao S.A Novexco Cyprus Ltd 169,198 482,700 12.43 30.73 Novexco Cyprus Ltd Total 469,578 555,117 34.51 35.34 Total Kelompok Usaha melakukan transaksi pembelian dengan entitas yang berelasi dengan Pemerintah dengan total masing-masing sebesar 12,03 dan 12,44 dari total beban pokok pendapatan konsolidasian di atas untuk periode yang berakhir pada tanggal-tanggal 30 September 2014 dan 2013. The Group entered into purchase transactions with Government-related entities totaling 12.03 and 12.44 of the consolidated cost of revenues above for the periods ended September 30, 2014 and 2013, respectively. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 137 30. BEBAN USAHA 30. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 30092014 30092013 Penjualan Selling Ongkos angkut 16.263 24.296 Delivery expense Gaji, upah dan kesejahteraan karyawan 6.207 5.933 Salaries, wages and employees benefit Klaim pelanggan 206 255 Customer claims Transportasi dan komunikasi 277 302 Transportation and communication Beban kantor 993 1.066 Office expense Lain-lain masing-masing dibawah US200 1.080 1.867 Other each below US200 Sub-total 25.025 33.720 Total Umum dan Administrasi General and Administrative Gaji, upah dan kesejahteraan karyawan 52.230 49.312 Salaries, wages and employees benefit Asuransi dan sewa 6.517 6.405 Insurance and rental Perawatan dan pemeliharaan 2.422 2.571 Repairs and maintenance Beban kantor 6.357 1.011 Office expense Penyusutan dan amortisasi 11.016 4.825 Depreciation and amortization Tanggung jawab sosial dan Corporate Social Responsibility and bina lingkungan 552 310 Community Development CSR Jasa profesional 1.499 1.337 Profesional fees Transportasi dan komunikasi 1.086 1.351 Transportation and communication Pendidikan dan pelatihan 506 832 Education and training Pencadangan penurunan nilai piutang 1.413 136 Provision for impairment receivables Lain-lain masing-masing dibawah US200 3.282 3.615 Other each below US200 Sub-total 86.881 71.706 Total Total 111.906 105.426 Total Beban gaji, upah dan kesejahteraan karyawan untuk periode yang berakhir pada tanggal-tanggal 30 September 2014 dan 2013 termasuk pemberian penghargaan kepada karyawan dan manajemen Perusahaan dan Entitas Anak berupa pembiayaan kepemilikan saham baru melalui program MESOP sebesar US140 dan US3 Catatan 39. Salaries, wages and employees benefits expense for the periods ended September 30, 2014 and 2013 includes providing rewards to the Company‟s and Subsidiaries‟ employees and management in the form of financing the ownership of the Company‟s new shares through MESOP program amounting to US140 and US3 Note 39.