RESTATEMENT OF Tigaraksa Satria | Investor Info of PT Tigaraksa Satria Tbk.

Lampiran 2 PT TIGARAKSA SATRIA Tbk ENTITAS INDUK LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain Attachment 2 PT TIGARAKSA SATRIA Tbk PARENT COMPANY STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 2015 2014 PENDAPATAN 9.115.984.781.492 9.047.257.091.783 REVENUES BEBAN POKOK PENJUALAN 8.175.869.889.048 8.167.022.924.435 COST OF GOODS SOLD LABA BRUTO 940.114.892.444 880.234.167.348 GROSS PROFIT Pendapatan pembiayaan dari penjualan angsuran 9.668.371.045 5.518.105.803 Financing income from installment sales Penghasilan bunga 351.051.235 3.421.103.461 Interest income Beban penjualan 493.774.566.587 462.996.876.145 Selling expenses Beban umum dan administrasi 159.103.568.155 141.340.487.546 General and administrative expenses Beban bunga dan provisi bank 91.778.236.806 88.152.501.751 Interest expense and related bank charges Beban bunga atas pinjaman afiliasi 11.070.452.055 7.106.842.466 Interest expense on related party loan Pajak final 634.407.421 1.555.813.221 Final tax Penghasilan operasi lainnya 42.201.448.371 29.916.211.803 Other operating income 704.140.360.373 662.297.100.062 LABA SEBELUM PAJAK 235.974.532.071 217.937.067.286 PROFIT BEFORE TAX EXPENSE Beban pajak penghasilan 57.136.918.669 55.101.713.123 Income tax expense LABA TAHUN BERJALAN 178.837.613.402 162.835.354.163 PROFIT FOR THE YEAR PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE LAIN YANG TIDAK AKAN INCOME THAT WILL NOT BE DIREKLASIFIKASI KE RECLASSIFIED TO PROFIT LABA RUGI OR LOSS Pengukuran kembali liabilitas Remeasurement imbalan kerja 10.966.864.000 5.375.598.000 of defined benefits obligation Pajak penghasilan yang terkait 2.741.716.000 1.343.899.500 Related income tax PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE INCOME LAIN – SETELAH PAJAK 8.225.148.000 4.031.698.500 - AFTER TAX JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME TAHUN BERJALAN 187.062.761.402 158.803.655.663 FOR THE YEAR Disajikan kembali Lampiran 5 As restated Attachment 5 Lampiran 3 PT TIGARAKSA SATRIA Tbk ENTITAS INDUK LAPORAN PERUBAHAN EKUITAS Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain Attachment 3 PT TIGARAKSA SATRIA Tbk PARENT COMPANY STATEMENT OF CHANGES IN EQUITY Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated Saldo Laba Retained Earnings Belum Ditentukan Ditentukan Jumlah Modal Saham Agio Saham Penggunaannya Penggunaannya Ekuitas Capital Stock Paid-in Capital Appropriated Unappropriated Total Equity Saldo per 31 Desember 2013 91.849.275.000 9.056.550.000 18.369.855.000 511.432.918.265 630.708.598.265 Balance as of December 31, 2013 Impact of adjustment on Dampak penyesuaian atas penerapan the implementation of PSAK No. 24 Revisi 2013 - - - 7.636.250.749 7.636.250.749 PSAK No. 24 Revised 2013 Saldo per 1 Januari 2014 setelah Balance as of penyajian kembali 91.849.275.000 9.056.550.000 18.369.855.000 519.069.169.014 638.344.849.014 January 1, 2014 after restatement Pengukuran kembali liabilitas Remeasurement of imbalan pasti - setelah defined benefits obligation - pajak tangguhan - - - 4.031.698.500 4.031.698.500 net of deferred tax Laba bersih tahun 2014 - - - 162.835.354.163 162.835.354.163 Net income for 2014 Dividen kas - - - 69.346.202.625 69.346.202.625 Cash dividends Saldo per 31 Desember 2014 91.849.275.000 9.056.550.000 18.369.855.000 608.526.622.052 727.802.302.052 Balance as of December 31, 2014 Pengukuran kembali liabilitas Remeasurement of imbalan pasti - setelah defined benefits obligation - setelah pajak tangguhan - - - 8.225.148.000 8.225.148.000 net of deferred tax Laba bersih tahun 2015 - - - 178.837.613.402 178.837.613.402 Net income for 2015 Dividen kas - - - 86.797.564.875 86.797.564.875 Cash dividends Saldo per 31 Desember 2015 91.849.275.000 9.056.550.000 18.369.855.000 708.791.818.579 828.067.498.579 Balance as of December 31, 2015 Disajikan kembali Lampiran 5 Saldo laba yang tidak ditentukan penggunaannya termasuk pengukuran kembali liabilitas imbalan pasti As restated Attachment 5 Unappropriated retained earnings include remeasurement of defined benefits obligation