BASIC EARNINGS PER SHARE

PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD CBP SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and Nine Months Ended September 30, 2012 and 2011 Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 77 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: 30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Bahan baku yang digunakan 9.943.941 9.149.469 Raw materials used Beban produksi 1.994.029 1.686.288 Production expenses Total Beban Produksi 11.937.970 10.835.757 Total Manufacturing Cost Persediaan Barang dalam Proses Work in Process Inventory Awal periode 70.158 58.858 At beginning of period Akhir periode 105.417 91.349 At the end of the period Beban Pokok Produksi 11.902.711 10.803.266 Cost of Goods Manufactured Persediaan Barang Jadi Finished Goods Inventory Awal periode 420.556 406.598 At beginning of period Akhir periode 406.559 519.612 At the end of the period Beban Pokok Penjualan 11.916.708 10.690.252 Cost of Goods Sold Tidak ada transaksi pembelian dari satu pemasok yang pembelian kumulatifnya melebihi 10 dari penjualan neto konsolidasian, kecuali pembelian dari ISM sebesar 15.48 dan 15,61 dari penjualan neto konsolidasian pada periode sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2012 dan 2011. There were no purchase transactions made from one single supplier with a cumulative amount exceeding 10 of the consolidated net sales, except for purchases from ISM which represents 15.48 and 15.61 of the consolidated net sales for the nine months period ended September 30, 2012 and 2011, respectively. Transaksi pembelian antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada Catatan 31. The purchase transactions of the Group with related parties are disclosed in Note 31.

25. BEBAN PENJUALAN DAN DISTRIBUSI DAN UMUM DAN ADMINISTRASI

25. SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES

30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Beban Penjualan dan Distribusi Selling and Distribution Expenses Iklan dan promosi 486.287 391.464 Advertising and promotions Pengangkutan dan penanganan 403.308 372.294 Freight and handling Distribusi 195.366 197.129 Distribution Beban royalti Catatan 31 156.371 140.993 Royalty fees Note 31 Gaji, upah dan imbalan kerja karyawan 140.586 116.339 Salaries, wages and employee benefits Barang rusak 36.429 34.104 Bad goods Sewa dan penyusutan 22.744 21.009 Rental and depreciation Lain-lain Others masing-masing di bawah Rp20.000 63.726 61.880 each below Rp20,000 Total Beban Penjualan dan Distribusi 1.504.817 1.335.212 Total Selling and Distribution Expenses