SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN RESTATEMENT OF THE CONSOLIDATED

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 73

4. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

4. RESTATEMENT OF THE CONSOLIDATED

FINANCIAL STATEMENTS continued Ikhtisar laporan posisi keuangan konsolidasian tanggal 31 Desember 2014 dan 1 Januari 2014 31 Desember 2013 dan laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014, sebelum dan setelah penyajian kembali adalah sebagai berikut: lanjutan The summary of the consolidated statements of financial position as of December 31, 2014 and January 1, 2014December 31, 2013 and the consolidated statements of profit or loss and other comprehensive income for the nine-month period ended September 30, 2014, before and after the restatement are as follows: continued Periode sembilan bulan yang berakhir tanggal 30 September 2014 For the nine-month period ended September 30, 2014 Dilaporkan Penyesuaian sebelumnya penyajian kembali As previously Restatement Disajikan kembali reported adjustments As restated Pendapatan-neto 4.821.103.546 363.787.704 4.457.315.842 Revenue-net Beban pokok pendaptan 2.510.950.531 170.743.518 2.340.207.013 Cost of revenue Laba kotor 2.310.153.015 193.044.186 2.117.108.829 Gross Profit Beban Penjualan 52.206.691 22.057.294 30.149.397 Selling Expenses Beban umum administrasi 998.838.451 116.853.311 881.985.140 General and administrative expenses Pendapatan operasi lain-lain – neto 34.147.317 189.785 33.957.532 Other operating income – net Laba usaha 1.244.263.804 54.323.366 1.189.940.438 Operating Profit Biaya keuangan 129.186.036 14.464.902 114.721.134 Finance costs Laba sebelum pajak penghasilan 1.384.799.720 18.552.040 1.366.247.680 Profit before income tax Beban pajak penghasilan – net 384.769.829 10.053.133 374.716.696 Income tax expense - net OPERASI YANG DIHENTIKAN DISCONTINUED OPERATION Laba dari operasi yang dihentikan - Profit from discontinued operation - setelah beban pajak penghasilan - 6.755.726 6.755.726 net of income tax expense Penghasilan komprehensif lain Other comprehensive income Pos yang tidak akan direklasifikasi ke Item not to be reclassified to profit laba rugi periode berikutnya: or loss in subsequent periods: Keuntungan atas liabilitas imbalan Gain on employee kerja - setelah pajak - 8.795.433 8.795.433 benefits liability - net of tax Laba periode berjalan yang dapat Profit for the period diatribusikan kepada: attributable to: Pemilik Entitas Induk 724.479.320 1.565.465 722.913.855 Owners of the Parent Entity Kepentingan Nonpengendali 275.550.571 177.716 275.372.855 Non-controlling Interests Total penghasilan komprehensif periode berjalan Total comprehensive income yang dapat diatribusikan kepada: for the period attributable to: Pemilik Entitas Induk 752.053.326 4.166.766 756.220.092 Owners of the Parent Entity Kepentingan nonpengendali 282.122.885 2.885.486 285.008.371 Non-controlling interests Laba per Saham yang Dapat Earnings per Share Attributable Diatribusikan kepada Pemilik to Owners of the Parent Entitas Induk angka penuh 128,45 0,28 128,17 Entity full amount The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 74

4. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan