PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
39
18. SALES Sales classified by product were as follows:
2 0 0 7 2 0 0 6
Crude palm oil 459,439,399
415,068,516 Palm
kernel 53,033,899
63,107,944 FFB
3,657,912 -
Rubber 2,564,435
1,816,595 Germinated
Seeds 22,361,700
11,971,250
Total 541,057,345
491,964,305
There is no sales to one customer which exceed 10 of total consolidated sales in 2007and 2006. 19. COST OF SALES
Cost of sales were as follows:
2 0 0 7 2 0 0 6
Upkeep and cultivation costs 54,466,597
34,935,618 Harvesting
costs 17,301,346
15,598,622 Allocation of indirect costs
8,554,956 6,346,993
Depreciation and amortization 24,290,821
9,761,773 FFB production cost
104,613,720 66,643,006
Beginning balance of FFB 677,745
420,863 FFB purchase – third parties
228,547,377 249,600,631
FFB available
333,838,842 316,664,500
Ending balance of FFB Note 7 1,087,090
391,679 FFB consumed for production
332,751,752 316,272,821
FFB consumed for production – germinated seeds 1,016,212
991,132 FFB consumed for production –
Crude Palm Oil and Palm Kernel 326,843,241
315,281,689
Cost of sales - FFB 4,892,299
-
FFB consumed for production 326,843,241
315,281,689 Manufacturing cost of:
CPO and PK 12,687,267
13,014,364 Allocation of indirect costs
2,507,158 1,610,946
Depreciation 14,506,143
10,778,726 Costs of goods manufactured
356,543,809 340,685,726
Finished goods:
Beginning balance of CPO and PK 15,135,228
64,575,342 Ending balance of CPO and PK Note 7
25,456,308 44,462,728
Cost of sales- CPO and PK 346,222,729
360,798,339 Cost of sales - rubber
689,089 750,772
FFB consumed for production – germinated seeds 1,016,212
991,132 Manufacturing cost of germinated seeds
3,542,308 2,510,703
Work in
process: Beginning balance of germinated seeds
5,227,965 5,803,019
Ending balance of germinated seeds Note 7 5,947,043
7,277,587
Cost of sales – germinated seeds 3,839,441
2,027,268 Cost of sales
355,643,558 363,576,379
PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
40
19. COST OF SALES continued
