PENJUALAN SALES Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
85
27. BEBAN POKOK PENJUALAN 27. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut: Details of cost of goods sold are as follows:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Bahan baku dan pengemas Raw material and
yang digunakan packaging used
Saldo awal 148.015.841.898
142.850.499.074 Beginning balance
Pembelian 246.561.927.924
324.340.331.751 Purchase
Pemusnahan 1.988.670.759
1.752.898.759 Disposal
Saldo akhir 144.676.950.245 159.704.039.198
Ending balance Sub-total
251.889.490.336 309.239.690.386
Sub-total Tenaga kerja langsung
21.125.495.327 22.981.065.793
Direct labor Beban pabrikasi
38.722.829.244 41.460.513.199
Manufacturing overhead Penyusutan Catatan 13
6.194.027.561 5.127.828.563
Depreciation Note 13 Total beban produksi
317.931.842.468 378.809.097.941
Total production costs Persediaan barang dalam proses
Work in process Saldo awal
4.622.783.387 7.636.659.891
Beginning balance Pemusnahan
176.596.250 223.646.364
Disposal Saldo akhir
6.034.912.657 8.168.612.035
Ending balance Sub-total
1.235.533.020 308.305.780
Sub-total Beban pokok produksi
316.696.309.448 378.500.792.161
Cost of goods manufactured Persediaan jadi
Finished goods Saldo awal
255.878.568.601 196.099.832.457
Beginning balance Pembelian
103.388.920.759 127.314.711.589
Purchase Pemusnahan
3.409.740.339 3.999.232.621
Disposal Lainnya
2.856.821.307 -
Others Saldo akhir
287.643.998.258 195.755.725.834 Ending balance
Sub-total 72.176.410.134
131.658.050.833 Sub-total
Total 388.872.719.582
510.158.842.994 Total
Tidak ada transaksi pembelian kepada pemasok pihak ketiga dengan jumlah kumulatifnya di atas 10 dari
jumlah pembelian konsolidasian untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016.
No purchases to third parties suppliers with total purchases exceeding 10 from the total consolidated
purchase for the three months period ended March 31, 2017 and 2016.
Grup melakukan transaksi pembelian persediaan dengan PT Morinaga Kino Indonesia, Entitas Asosiasi, masing-
masing sebesar
Rp 100.808.540.636
dan Rp
124.557.976.983 atau setara dengan 97,50 dan 97,83 dari total pembelian barang jadi untuk periode tiga bulan
yang berakhir pada tanggal 31 Maret 2017 dan 2016 Catatan 7b.
The Group entered into transactions of purchase of inventories with PT Morinaga Kino Indonesia, Associate,
amounted to
Rp 100,808,540,636
and Rp
124,557,976,983 or equivalent with 97.50 and 97.83 from total purchase of finished goods for the three
months period ended March 31, 2017 and 2016, respectively Note 7b.
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017
Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017
Expressed in Rupiah, unless otherwise stated Unaudited
86
28. BEBAN PENJUALAN 28. SELLING EXPENSE
Beban penjualan terdiri atas: Selling expenses consist of:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Iklan dan promosi 126.844.520.364
121.318.885.431 Advertising and promotion
Gaji, upah dan tunjangan 35.012.712.728
35.720.614.417 Salaries, wages and allowances
Pengiriman 22.575.985.965
28.106.559.598 Delivery
Sewa 4.287.724.745
3.634.738.683 Rent
Transportasi 1.821.193.885
1.727.341.841 Transportation
Penyusutan Catatan 13 1.698.794.000
1.579.101.380 Depreciation Note 13
Lainnya di bawah Rp 1.000.000.000 3.401.005.302
3.223.677.094 Others under Rp 1,000,000,000
Total 195.641.936.989
195.310.918.444 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSE
Beban umum dan administrasi terdiri dari: General and administrative expenses consists of:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Gaji, upah dan tunjangan 39.209.309.640
36.131.032.888 Salaries, wages and allowances
Penyisihan penurunan nilai dan Allowance for impairment and
persediaan usang Catatan 8 4.622.815.573
2.973.634.185 obsolescence of inventories Note 8 Sewa
4.417.448.048 3.850.302.005
Rent Imbalan kerja karyawan Catatan 21
4.211.980.474 3.051.008.916
Employee benefits Note 21 Penyusutan Catatan 13
2.728.909.299 2.379.226.703
Depreciation Note 13 Jasa profesional
2.466.002.201 1.524.710.669
Professional fees Pajak
2.055.028.706 1.751.696.149
Taxes Utilitas
1.576.925.426 1.555.635.619
Utilities Peralatan dan perlengkapan
1.132.383.162 1.438.331.823
Equipment and supplies Pemeliharaan dan perawatan
890.831.176 1.349.571.055
Repair and maintenance Lainnya di bawah Rp 1.000.000.000
5.227.577.683 4.258.558.169
Others under Rp 1,000,000,000
Total 68.539.211.388
60.263.708.181 Total
30. BEBAN BUNGA 30. INTEREST EXPENSE
Perincian beban bunga berdasarkan sumber pendanaan terdiri dari:
The details of interest expenses based on funding sources are as follows:
31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016
Utang bank jangka pendek Short-term bank loans
Catatan 14 Note 14
PT Bank Sumitomo Mitsui Indonesia 4.623.749.997
2.538.566.666 PT Bank Sumitomo Mitsui Indonesia The Bank of Tokyo-
The Bank of Tokyo- Mitsubishi UFJ, Ltd.
3.431.180.555 -
Mitsubishi UFJ, Ltd. PT Bank Central Asia Tbk
3.377.268.172 3.422.031.715
PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk
2.974.545.912 4.275.566.363
PT Bank CIMB Niaga Tbk PT Bank DBS Indonesia
2.146.628.472 6.321.174.578
PT Bank DBS Indonesia PT Bank Danamon Indonesia Tbk
- 2.732.239.695
PT Bank Danamon Indonesia Tbk PT Bank Index Selindo
- 15.055.028
PT Bank Index Selindo Utang bank jangka panjang
Long-term bank loans Catatan 18
Note 18 PT Bank CIMB Niaga Tbk
880.155.346 2.154.261.910
PT Bank CIMB Niaga Tbk PT Bank Central Asia Tbk
640.467.955 1.171.097.548
PT Bank Central Asia Tbk PT Bank Index Selindo
- 40.544.073
PT Bank Index Selindo Utang pembiayaan konsumen
Consumer financing payables Catatan 19
Note 19 PT BCA Finance
7.432.734 21.256.282
PT BCA Finance Lain-lain
9.768.437 10.391.425
Others