PENJUALAN NETO NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 48 23. PENJUALAN NETO 23. NET SALES Akun ini terdiri dari: This account consists of the following: 2013 2012 Roti Manis Sari Roti 202,253,349,270 175,975,558,555 Sweet Bread Sari Roti Roti Tawar Sari Roti 192,399,814,528 134,280,262,893 White Bread Sari Roti Kue Sari 1,166,142,085 994,953,335 Sari Cake Lain-lain 1,581,596,664 1,465,344,641 Others Sub-total 397,400,902,547 312,716,119,424 Sub-total Pengembalian penjualan 40,675,092,933 38,951,211,618 Sales returns Penjualan Neto 356,725,809,614 273,764,907,806 Net Sales Pada periode pelaporan yang berakhir tanggal 31 Maret 2013 dan 31 Desember 2012 terdapat penjualan kepada pelanggandistributor yang melebihi 10 dari penjualan neto sebagai berikut: For the financial periods ended March 31, 2013 and December 31, 2012, the aggregate sales to individual customersdistributors which exceeded 10 of net sales are as follows: 2013 2012 PT Indomarco Prismatama PT Indomarco Prismatama Penjualan neto 114,713,307,810 87,024,946,914 Net sales Persentase 32.16 31.79 Percentage PT Sumber Alfaria Trijaya Tbk PT Sumber Alfaria Trijaya Tbk Penjualan neto 82,580,555,487 64,178,797,169 Net sales Persentase 23.15 23.44 Percentage Total Total Penjualan neto 197,293,863,297 151,203,744,083 Net sales Persentase 55.31 55.23 Percentage Penjualan terhadap distributoragen di atas terdapat di semua segmen operasi Perusahaan. Sales to the above distributorsagents occur in each of the Company’s operating segments. 24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD Akun ini terdiri dari: This account consists of the following: 2013 2012 Bahan baku dan kemasan yang Raw materials and packaging digunakan 133,770,456,555 115,028,289,546 materials used Upah langsung 19,708,008,584 9,180,239,319 Direct labor Beban pabrikasi Manufacturing overhead Utilitas 10,415,664,376 6,889,871,430 Utilities Penyusutan Catatan 8 10,184,428,479 6,635,647,150 Depreciation Note 8 Perbaikan dan pemeliharaan 4,267,022,418 3,819,299,382 Repairs and maintenance Royalti Catatan 28 dan 29a 3,215,406,465 2,513,913,308 Royalty Notes 28 and 29a Jasa profesional 372,489,252 4,780,038,722 Professional fees Lain-lain masing-masing di bawah Rp1 milyar 4,527,062,747 2,370,313,571 Others below Rp1 billion each Total beban pabrikasi 32,982,073,737 27,009,083,563 Total manufacturing overhead Total Beban Produksi 186,460,538,876 151,217,612,428 Total Manufacturing Cost Persediaan barang jadi Finished Goods Inventory Saldo awal tahun 1,954,333,852 910,080,974 Balance at beginning of year Saldo akhir tahun 4,647,984,131 1,641,186,624 Balance at end of year Beban Pokok Penjualan 183,766,888,597 150,486,506,778 Cost of Goods Sold language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tiga Bulan yang Berakhir pada tanggal 31 Maret 2013 dan 2012 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Three-Month Ended March 31, 2013 and 2012 Expressed in rupiah, unless otherwise stated 49 24. BEBAN POKOK PENJUALAN continued 24. COST OF GOODS SOLD continued