LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE PENJUALAN NETO NET SALES

PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 138 28. PENJUALAN NETO lanjutan 28. NET SALES continued Selama periode yang berakhir pada tanggal 30 September 2016 dan 2015, tidak ada transaksi penjualan kepada satu pelanggan yang jumlah penjualan kumulatif melebihi 10,00 dari penjualan neto konsolidasian. During the periods ended September 30, 2016 and 2015, there were no sales made to any single customer with a cumulative amount exceeding 10.00 of the consolidated net sales. Rincian penjualan dari kelompok produk utama disajikan dalam informasi segmen Catatan 38. The details of sales per main product groups are presented in the segment information Note 38. Sifat dari hubungan dan transaksi antara Kelompok Usaha dengan pihak-pihak yang berelasi dijelaskan pada Catatan 33. The nature of relationship and transactions of the Group with related parties are explained in Note 33. Transaksi penjualan antara Kelompok Usaha dengan pihak-pihak berelasi dilakukan dengan menggunakan harga yang disepakati yang secara umum sama dengan harga penjualan kepada pihak ketiga. Sales transactions of the Group with related parties are made at agreed prices that are generally similar to sales prices to third parties. 29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: Periode Sembilan Bulan yang Berakhir pada TanggalNine-month Period Ended 30 September 2016 September 30, 2016 30 September 2015 September 30, 2015 Bahan baku yang digunakan 21.937.907 20.990.230 Raw materials used Beban produksi 9.897.696 9.688.176 Production expenses Total Beban Produksi 31.835.603 30.678.406 Total Manufacturing Cost Persediaan Barang dalam Proses Work in-process Inventories Awal periode 143.750 166.698 At beginning of period Akhir periode 155.902 169.781 At end of period Beban Pokok Produksi 31.823.451 30.675.323 Cost of Goods Manufactured Persediaan Barang Jadi Finished Goods Inventories Awal periode 3.057.175 3.521.207 At beginning of period Pembelian 3.735.721 3.871.876 Purchases Akhir periode 3.312.335 3.371.513 At end of period Total 35.304.012 34.696.893 Total Tidak ada transaksi pembelian dari satu pemasok dengan jumlah pembelian kumulatif melebihi 10,00 dari penjualan neto konsolidasian, kecuali pembelian gandum dari Sojitz Asia Pte. Ltd., Singapura Sojitz. Jumlah pembelian dari Sojitz pada periode 30 September 2016 adalah 15,89 30 September 2015: 18,46 dari penjualan neto konsolidasian periode terkait. There was no purchase transaction from any single supplier with a cumulative amount exceeding 10.00 of the consolidated net sales, except for wheat purchases from Sojitz Asia Pte. Ltd., Singapore Sojitz. Total purchases from Sojitz in September 30, 2016 represent 15.89 September 30, 2015: 18.46 of the consolidated net sales of the related period. Transaksi pembelian antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada Catatan 33. The purchase transactions of the Group with related parties are disclosed in Note 33. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 139

30. BEBAN PENJUALAN DAN DISTRIBUSI, BEBAN UMUM DAN ADMINISTRASI, PENGHASILAN

OPERASI LAIN DAN BEBAN OPERASI LAIN 30. SELLING AND DISTRIBUTION EXPENSES, GENERAL AND ADMINISTRATIVE EXPENSES, OTHER OPERATING INCOME AND OTHER OPERATING EXPENSES Periode Sembilan Bulan yang Berakhir pada TanggalNine-month Period Ended 30 September 2016 September 30, 2016 30 September 2015 September 30, 2015 Beban Penjualan dan Distribusi Selling and Distribution Expenses Pengangkutan dan penanganan 1.546.201 1.654.074 Freight and handling Iklan dan promosi 1.320.318 1.177.004 Advertising and promotions Gaji, upah dan imbalan kerja karyawan 988.780 940.177 Salaries, wages and employee benefits Distribusi 515.857 412.507 Distribution Outsourcing 264.637 180.428 Outsourcing Sewa dan penyusutan 238.205 233.433 Rental and depreciation Barang rusak 191.976 216.273 Bad goods Perjalanan dinas dan transportasi 81.409 70.662 Business travelling and transportation Perbaikan dan pemeliharaan 81.970 69.927 Repairs and maintenance Lain-lain masing-masing di bawah Rp50.000 288.044 248.931 Others each below Rp50,000 Total Beban Penjualan dan Distribusi 5.517.397 5.203.416 Total Selling and Distribution Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan imbalan kerja karyawan 1.776.055 1.590.510 Salaries, wages and employee benefits Tanggung jawab sosial perusahaan dan sumbangan 207.251 173.883 Corporate social responsibility and donations Sewa dan penyusutan 232.111 202.364 Rental and depreciation Jamuan, representasi dan biaya direksi 108.283 66.660 Entertainment, representation and directors’ fee Outsourcing 90.478 56.259 Outsourcing Utilitas, perbaikan dan pemeliharaan 87.055 98.017 Utilities, repairs and maintenance Jasa tenaga ahli 56.200 59.675 Professional fees Hubungan investor dan masyarakat 77.107 70.846 Investor and public relations Pajak dan perijinan 75.242 59.917 Taxes and license Perjalanan dinas dan transportasi 67.540 57.856 Business travelling and transportation Lain-lain masing-masing di bawah Rp50.000 141.813 145.169 Others each below Rp50,000 Total Beban Umum dan Administrasi 2.919.135 2.581.156 Total General and Administrative Expenses Penghasilan Operasi Lain Other Operating Income Penghasilan royalti dan teknis 125.986 163.500 Royalty and technical income Penjualan barang bekas 116.987 66.163 Sale of scrap materials Laba neto atas selisih nilai tukar mata uang asing dari aktivitas operasi - 194.245 Net gain on foreign exchange difference from operating activities Lain-lain masing-masing di bawah Rp50.000 65.827 171.716 Others each below Rp50,000 Total Penghasilan Operasi Lain 308.800 595.624 Total Other Operating Income Beban Operasi Lain Other Operating Expenses Rugi neto atas selisih nilai tukar mata uang asing dari aktivitas operasi 220.382 - Net losses on foreign exchange difference from operating activities Amortisasi aset tak berwujud 99.930 99.930 Amortization of intangible asset Lain-lain masing-masing di bawah Rp50.000 181.738 153.458 Others each below Rp50,000 Total Beban Operasi Lain 502.050 253.388 Total Other Operating Expenses