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