Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING

PT MATAHARI DEPARTMENT STORE Tbk Halaman 524 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 3. RESTATEMENT OF FINANCIAL STATEMENTS continued

b. Penyesuaian

untuk koreksi periode sebelumnya

b. Adjustments for correction of prior period

Laporan posisi keuangan 31 Desember 2010 Statement of financial position 31 December 2010 Dilaporkan sebelumnya As previously reported Efek MDS PT Matahari penggabungan Setelah Department PT Meadow usaha Effect penggabungan Store Tbk Indonesia Jumlah of merger usahaAfter “MDS” “MI” Total accounting merger Aset Asset Aset lancar 1,478,265 71,994 1,550,259 25,937 1,524,322 Current assets Aset tidak lancar 3,935,605 7,906,534 11,842,139 11,121,277 720,862 Non- current assets Total aset 5,413,870 7,978,528 13,392,398 11,147,214 2,245,184 Total assets Liabilitas dan ekuitas Liabilities and equity Liabilitas lancar 1,464,894 12,654 1,477,548 25,937 1,451,611 Current liabilities Liabilitas tidak lancar 2,874,728 4,299,153 7,173,881 3,214,743 3,959,138 Non-current liabilities Modal saham dan tambahan modal Share capital and additional disetor 581,986 4,035,565 4,617,551 4,035,565 581,986 paid in capital Saldo labaakumulasi Retained earnings kerugian 492,262 368,844 123,418 103,843 19,575 accumulated losses Difference in value Selisih nilai transaksi from restructuring restrukturisasi transactions among entitas entites under sepengendali - - - 3,767,126 3,767,126 common control Total kewajiban dan ekuitas 5,413,870 7,978,528 13,392,398 11,147,214 2,245,184 Total liabilities and equity Laporan laba rugi komprehensif untuk periode sembilan bulan yang berakhir 30 September 2010 Statement of comprehensive income for the nine-month period ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Pendapatan bersih 3,176,670 - 3,176,670 - 3,176,670 774,902 2,401,76 8 Net revenue Beban pokok pendapatan 1,134,237 - 1,134,237 - 1,134,237 292,998 841,239 Cost of revenue Laba kotor 2,042,433 - 2,042,433 - 2,042,433 481,904 1,560,529 Gross profit Beban penjualan 621,398 - 621,398 - 621,398 184,213 437,185 Selling expenses Beban umum dan General and administration administrasi 491,404 141 491,545 99,265 590,810 194,495 396,315 expenses Beban lain-lain 210,506 13,864 196,642 13,845 210,487 686 209,801 Other expenses Biaya keuangan 20,766 247,926 268,692 - 268,692 1,726 270,418 Finance cost Labarugi sebelum Profitloss before pajak penghasilan 698,359 234,203 464,156 113,110 351,046 104,236 246,810 income tax Beban pajak penghasilan 194,279 3,457 197,736 - 197,736 24,259 173,477 Income tax expense Labarugi bersih 504,080 237,660 266,420 113,110 153,310 79,977 73,333 Net profitloss PT MATAHARI DEPARTMENT STORE Tbk Halaman 525 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

lanjutan 3. RESTATEMENT OF FINANCIAL STATEMENTS continued

b. Penyesuaian

untuk koreksi periode sebelumnya lanjutan

b. Adjustments for correction of prior period

continued Perhitungan labarugi bersih per saham - dasar dan dilusian untuk periode sembilan bulan yang berakhir 30 September 2010 Calculation of net profitloss per share – basic and diluted for the nine-month periods ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Labarugi bersih 504,080 237,660 266,420 113,110 153,310 79,977 73,333 Net profitloss Rata-rata tertimbang jumlah saham biasa yang Weighted average number beredar dasar of ordinary shares dan dilusian outstanding - basic dalam jutaan and diluted lembar 2,917 0.418280 2,917 in million shares Labarugi bersih per saham - dasar Net income per share dan dilusian - basic and diluted nilai penuh 173 568,184 25 full amount Laporan arus kas untuk periode sembilan bulan yang berakhir 30 September 2010 Statement of cash flows for the nine- month period ended 30 September 2010 Dilaporkan sebelumnya As previously reported Jumlah setelah efek MDS Efek penggabungan Januari - MDS PT Matahari penggabungan usaha Total Maret 2010 Setelah Department PT Meadow usaha Effect after effect of January - penggabungan Store Tbk Indonesia Jumlah of merger merger March usahaAfter “MDS” “MI” Total accounting accounting 2010 merger Arus kas dari Cash flows from operating aktivitas operasi 934,883 21,035 913,848 - 913,848 247,465 1,161,313 activities Arus kas dari Cash flows from investing aktivitas investasi 112,177 7,792,227 7,904,404 - 7,904,404 56,523 7,847,881 activities Arus kas dari aktivitas Cash flows from financing pendanaan 28,326 8,035,428 8,007,102 - 8,007,102 56,171 8,063,273 activities Net increase in cash and Kenaikan bersih 794,380 222,166 1,016,546 - 1,016,546 360,159 1,376,705 cash equivalents Cash and cash Kas dan setara kas equivalents at the pada awal periode 360,159 1 360,160 - 360,160 360,159 1 beginning of the period Kas dan setara kas Cash and cash equivalents at pada akhir periode 1,154,539 222,167 1,376,706 - 1,376,706 - 1,376,706 the end of the period Penyajian seolah-olah kedua entitas telah bergabung sejak awal periode penyajian di atas dengan menggunakan asumsi kedua entitas telah bergabung sejak 1 Januari 2010. Kemudian bagian MDS sebelum diakuisisi oleh MI untuk periode 1 Januari sampai dengan 31 Maret 2010 dikeluarkan dari penyajian di atas karena dampaknya tercermin dalam harga perolehan ketika MI mengakuisisi MDS. The presentation of both entities as of the merger had been effective since the earliest period presented above by using an assumption that these two entities have been merged started 1 January 2010. Then MDS portion before acquired by MI for period 1 January up to 31 March 2011 was excluded from above presentation since the impact has been reflected in the acquisition cost when MI acquired MDS.