PENJUALAN NETO NET SALES

Ekshibit E55 Exhibit E55 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 21. BEBAN POKOK PENJUALAN

21. COST OF GOODS SOLD 30 Jun 2017

30 Jun 2017 30 Jun 2016 30 Jun 2016 Bahan baku dan kemasan yang digunakan 118.327.317.505 118.134.718.777 Raw and packaging materials used Tenaga kerja langsung 14.721.588.168 14.187.604.775 Direct labor Penyusutan Catatan 8 6.793.955.210 7.101.408.950 Depreciation Note 8 Beban pabrikasi 24.261.058.664 23.501.640.455 Factory overhead Total biaya pabrik 164.103.919.547 162.925.372.957 Total manufacturing cost Persediaan barang dalam proses awal 3.741.831.906 7.581.673.241 Beginning work-in-process inventories Total biaya yang dimasukkan ke dalam biaya produksi 167.845.751.453 170.507.046.198 Total cost of goods placed into production Persediaan barang dalam proses akhir Catatan 7 4.463.308.893 5.139.223.202 Ending work-in-process inventories Note 7 Total beban barang manufaktur 163.382.442.560 165.367.822.996 Total cost of goods manufactured Persediaan barang jadi awal 26.362.480.869 13.341.780.683 Beginning finished goods inventories Pembelian 17.494.176.665 17.905.579.365 Purchases Total beban barang siap jual 207.239.100.094 196.615.183.044 Total cost of goods available-for-sale Persediaan barang jadi akhir Catatan 7 55.218.212.216 28.403.392.439 Ending finished goods inventories Note 7 Barang promosi dan lain-lain 6.804.252.499 5.397.947.262 Promotional expenses and others T o t a l 145.216.635.379 162.813.843.343 T o t a l Pembelian dari pihak berelasi masing-masing sebesar Rp 20.686.653.853 dan Rp 14.602.604.907 untuk tahun yang berakhir pada 30 Juni 2017 dan 30 Juni 2016 Catatan 27. Purchases from related parties amounted to Rp 20,686,653,853 and Rp 14,602,604,907 for the years ended 30 June 2017 and 30 June 2016, respectively Note 27. 22. BEBAN PENJUALAN DAN PEMASARAN 22. SELLING AND MARKETING EXPENSES 30 Jun 2017 30 Jun 2017 30 Jun 2016 30 Jun 2016 Iklan, pameran dan promosi 32.925.755.146 75.400.750.355 Advertising, exhibitions and promotions Gaji, upah dan kesejahteraan karyawan 37.901.757.936 15.695.435.302 Salaries, wages and employee benefits S e w a 4.803.968.933 6.435.888.941 R e n t Royalti dan jasa manajemen Catatan 27 4.334.661.113 4.892.631.055 Royalties and management service fees Note 27 Penyusutan Catatan 8 3.286.265.390 3.100.782.790 Depreciation Note 8 Hubungan masyarakat 2.399.634.955 2.815.360.378 Public relations Pemusnahan persediaan 1.601.510.182 68.243.950 Writedown of inventories Amortisasi merek Catatan 9 1.449.999.002 966.666.666 Trademark amortization Note 9 Perjalanan dinas 1.418.183.570 1.021.357.027 Traveling Kantor 628.532.250 669.111.010 Office Utilitas 457.614.711 490.720.693 Utilities Lain-lain masing-masing di bawah Rp 300 juta 1.049.121.973 1.485.604.337 Others each below Rp 300 billion T o t a l 92.257.005.161 113.042.552.504 T o t a l Ekshibit E56 Exhibit E56 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2017 FOR THE YEAR ENDED 30 JUNE 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 23. BEBAN UMUM DAN ADMINISTRASI

23. GENERAL AND ADMINISTRATIVE EXPENSES 30 Jun 2017

30 Jun 2017 30 Jun 2016 30 Jun 2016 Gaji, upah dan kesejahteraan karyawan 33.344.982.574 28.281.371.136 Salaries, wages and employee benefits Penyisihan imbalan kerja karyawan Catatan 15 5.368.963.553 5.636.495.581 Provision for employee benefits Note 15 Penyusutan Catatan 8 1.840.604.362 1,420.784.215 Depreciation Note 8 Jasa profesional dan manajemen 1.315.838.534 823.781.058 Professional and management fee Pengembangan sumber daya manusia 1.268.764.045 251.976.900 Human resource development K a n t o r 1.172.011.705 1,165.454.960 O f f i c e Hubungan masyarakat 1.105.461.837 1,014.621.483 Public relations Perjalanan dinas 969.820.860 698.316.367 Traveling Perlengkapan 756.741.287 634.973.475 Office supplies Utilitas 733.161.300 686.732.257 Utilities Perijinan dan pajak 642.046.372 982.848.258 Licenses and taxes Komunikasi 478.107.383 471.449.358 Communication Sewa peralatan kantor 381.530.873 658.601.388 Office equipment rental Pengembangan skala produksi dan laboratorium 310.068.133 407.195.609 Production ang laboratory scale development Lain-lain 727.526.342 741.128.056 Others Lain-lain masing-masing di bawah Rp 300 juta 352.356.101 440.532.839 Others each below Rp 300 billion T o t a l 50.767.985.261 44.316.262.940 T o t a l 24. PENDAPATAN KEUANGAN

24. FINANCE INCOME

Pendapatan keuangan masing-masing sebesar Rp 86.053.325 dan Rp 132.601.525 untuk tahun yang berakhir pada 30 Juni 2017 dan 30 Juni 2016 merupakan penghasilan bunga jasa giro dan deposito berjangka serta pendapatan keuangan lainnya. Finance income amounting to Rp 86,053,325 and Rp 132,601,525 for the years ended 30 June 2017 and 30 June 2016, respectively, represent interest income on bank accounts and time deposits and other financial income. 25. BEBAN KEUANGAN 25. FINANCE COSTS Beban keuangan masing-masing sebesar Rp 6.337.701.904 dan Rp 5.949.750.810 untuk tahun yang berakhir pada 30 Juni 2017 dan 30 Juni 2016 merupakan beban bunga pinjaman jangka pendek, utang bank jangka panjang dan beban bunga sewa pembiayaan. Finance costs amounting to Rp 6,337,701,904 and Rp 5,949,750,810 for the years ended 30 June 2017 and 30 June 2016, respectively, represent interest expense on short-term bank loans, long-term bank loans and finance lease liabilities. 26. LABA RUGI PER SAHAM DASAR 26. BASIC EARNINGS LOSS PER SHARE 30 Jun 2017 30 Jun 2017 30 Jun 2016 30 Jun 2016 Laba rugi neto untuk perhitungan laba per saham dasar 3.430.428.419 8.244.109.619 Net income loss attributable to owner of the parent company Jumlah rata-rata tertimbang saham yang beredar 1.070.000.000 1.070.000.000 Weighted average number of oustanding shares Laba rugi per saham dasar 3,21 7,70 Basic earnings loss per share