PENJUALAN NETO NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 64 dividen tunai sebesar Rp10 Rupiah penuh setiap saham atau seluruhnya Rp30.000, penyisihan dana cadangan sebesar Rp6.000 dan sisanya dimasukkan sebagai saldo laba. Rp10 full amounts per share or Rp30,000, entirely, and general reserves of Rp6,000 with the remaining balance being declared as unappropriated retained earnings. Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan No. 5 tanggal 6 Juni 2011, yang dibuat di hadapan SP. Henny Singgih, S.H., Notaris di Jakarta, pemegang saham menyetujui, antara lain, penetapan penggunaan laba bersih tahun buku 2010 untuk pembagian dividen tunai sebesar Rp10 Rupiah penuh setiap saham atau seluruhnya Rp30.000, penyisihan dana cadangan sebesar Rp1.000 dan sisanya dimasukkan sebagai saldo laba. Based on the Minutes of Annual Shareholders’ General Meeting No. 5 held on June 6, 2011, which were notarized by SP. Henny Singgih, S.H., Notary in Jakarta, the shareholders approved, among other things, the appropriation of the 2010 net income for distribution of cash dividends of Rp10 full amounts per share or Rp30,000, entirely, and general reserves of Rp1,000 with the remaining balance being declared as unappropriated retained earnings. 23. PENJUALAN NETO 23. NET SALES Rincian penjualan neto adalah sebagai berikut: The details of net sales are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Benih Seeds Benih jagung 72.390 105.476 Corn seeds Benih sayuran dan buah-buahan 51.501 63.845 Vegetable and fruit seeds Benih padi 207 466 Paddy seeds Total benih 124.098 169.787 Total seeds Pestisida 98.778 101.203 Pesticides Lain-lain 4.589 5.810 Others Total penjualan - neto 227.465 276.800 Total sales - net Pada tanggal 31 Maret 2013 dan 2012, tidak terdapat transaksi penjualan yang dilakukan terhadap pelanggan dengan total penjualan kumulatif melebihi 10 dari penjualan neto konsolidasian. As of March 31, 2013 and 2012, there were no sales transactions to any single customer with cumulative sales exceeding 10 of consolidated net sales. The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 65 24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Pemakaian bahan baku 58.891 100.107 Raw materials used Upah buruh langsung 1.097 944 Direct labor Beban pabrikasi 49.346 40.915 Factory overhead Total biaya produksi 109.334 141,966 Total manufacturing cost Persediaan barang dalam proses Work-in-process Saldo awal 511.199 258.316 Beginning balance Saldo akhir 523.232 284.066 Ending balance Beban pokok produksi 97.301 116.216 Cost of goods manufactured Persediaan barang jadi Finished goods Saldo awal 204.029 223.615 Beginning balance Pembelian - neto 950 14.185 Purchases - net Saldo akhir 184.205 208.876 Ending balance 118.075 145.140 Beban pokok penjualan Cost of salvage seeds and benih afkir dan sampel 621 3.783 samples sold Beban pokok penjualan 117.454 141.357 Cost of goods sold Pada taanggal 31 Maret 2013 dan 2012, tidak terdapat transaksi pembelian yang dilakukan terhadap pelanggan dengan total pembelian kumulatif melebihi 10 dari penjualan neto konsolidasian. As of March 31, 2013 and 2012, there were no purchases transactions to any single customer with cumulative purchases exceeding 10 of consolidated net sales. 25. BEBAN PENJUALAN 25. SELLING EXPENSES