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 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 21. BEBAN POKOK PENJUALAN

21. COST OF GOODS SOLD 31 Mar 2017

31 Mar 2017 31 Mar 2016 31 Mar 2016 Bahan baku dan kemasan yang digunakan 51.173.969.464 66.005.858.429 Raw and packaging materials used Tenaga kerja langsung 5.905.887.295 7.497.756.375 Direct labor Penyusutan Catatan 8 3.312.659.288 3.490.208.458 Depreciation Note 8 Beban pabrikasi 10.187.506.482 11.215.441.219 Factory overhead Total biaya pabrik 70.580.022.529 88.209.264.481 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 74.321.854.435 95.790.937.722 Total cost of goods placed into production Persediaan barang dalam proses akhir Catatan 7 7.168.042.328 7.518.435.511 Ending work-in-process inventories Note 7 Total beban barang manufaktur 67.153.812.107 88.272.502.211 Total cost of goods manufactured Persediaan barang jadi awal 26.453.735.625 13.341.780.683 Beginning finished goods inventories Pembelian 9.343.539.556 9.241.461.598 Purchases Total beban barang siap jual 102.951.087.288 110.855.744.492 Total cost of goods available-for-sale Persediaan barang jadi akhir Catatan 7 34.439.415.715 21.156.273.476 Ending finished goods inventories Note 7 Barang promosi dan lain-lain 2.358.440.522 1.998.686.513 Promotional expenses and others T o t a l 66.153.231.051 87.700.784.503 T o t a l Pembelian dari pihak berelasi masing-masing sebesar Rp 12.987.660.662 dan Rp 6.010.224.848 untuk tahun yang berakhir pada 31 Maret 2017 dan 31 Maret 2016 Catatan 27. Purchases from related parties amounted to Rp 12,987,660,662 and Rp 6,010,224,848 for the years ended 31 March 2017 and 31 March 2016, respectively Note 27. 22. BEBAN PENJUALAN DAN PEMASARAN 22. SELLING AND MARKETING EXPENSES 31 Mar 2017 31 Mar 2017 31 Mar 2016 31 Mar 2016 Iklan, pameran dan promosi 19.499.299.558 35.162.999.547 Advertising, exhibitions and promotions Gaji, upah dan kesejahteraan karyawan 10.352.662.096 17.301.119.196 Salaries, wages and employee benefits S e w a 2.152.238.232 3.327.431.956 R e n t Royalti dan jasa manajemen Catatan 27 1.951.851.981 2.727.053.705 Royalties and management service fees Note 27 Penyusutan Catatan 8 1.451.987.311 1.402.150.073 Depreciation Note 8 Perjalanan dinas 871.425.261 479.810.633 Traveling Hubungan masyarakat 751.440.288 1.846.966.843 Public relations Amortisasi merek Catatan 9 725.000.001 - Trademark amortization Note 9 Lain-lain masing-masing di bawah Rp 300 juta 787.771.139 1.103.317.991 Others each below Rp 300 billion T o t a l 38.543.675.867 63.350.849.944 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 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 23. BEBAN UMUM DAN ADMINISTRASI

23. GENERAL AND ADMINISTRATIVE EXPENSES 31 Mar 2017

31 Mar 2017 31 Mar 2016 31 Mar 2016 Gaji, upah dan kesejahteraan karyawan 14.718.567.488 13.881.766.061 Salaries, wages and employee benefits Penyisihan imbalan kerja karyawan Catatan 15 3.256.389.704 1.820.918.568 Provision for employee benefits Note 15 Penyusutan Catatan 8 938.273.031 660.752.180 Depreciation Note 8 K a n t o r 637.201.378 552.216.447 O f f i c e Jasa profesional dan manajemen 621.820.944 568.831.434 Professional and management fee Hubungan masyarakat 511.178.548 438.318.276 Public relations Perlengkapan 461.813.931 222.167.297 Office supplies Perjalanan dinas 457.133.725 347.885.389 Traveling Pengembangan sumber daya manusia 435.257.218 145.544.740 Human resources development Lain-lain 522.974.271 522.952.176 Others Lain-lain masing-masing di bawah Rp 300 juta 1.175.302.632 1.529.476.522 Others each below Rp 300 billion T o t a l 23.735.912.870 20.690.829.090 T o t a l 24. PENDAPATAN KEUANGAN 24. FINANCE INCOME Pendapatan keuangan masing-masing sebesar Rp 55.593.609 dan Rp 80.829.945 untuk tahun yang berakhir pada 31 Maret 2017 dan 31 Maret 2016 merupakan penghasilan bunga jasa giro dan deposito berjangka serta pendapatan keuangan lainnya. Finance income amounting to Rp 55,593,609 and Rp 80,829,945 for the years ended 31 March 2017 and 31 March 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 3.067.603.691 dan Rp 1.960.389.307 untuk tahun yang berakhir pada 31 Maret 2017 dan 31 Maret 2016 merupakan beban bunga pinjaman jangka pendek, utang bank jangka panjang dan beban bunga sewa pembiayaan. Finance costs amounting to Rp 3,067,603,691 and Rp 1,960,389,307 for the years ended 31 March 2017 and 31 March 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 31 Mar 2017 31 Mar 2017 31 Mar 2016 31 Mar 2016 Laba rugi neto untuk perhitungan laba per saham dasar 832.357.103 7.625.789.813 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 0,78 7,13 Basic earnings loss per share