BIAYA POKOK PENJUALAN COST OF SALES BEBAN USAHA OPERATING EXPENSES

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 35 21. BIAYA POKOK PENJUALAN 21. COST OF SALES 2016 2015 Rokok dan kertas karton: Cigarettes and paperboard: Biaya produksi langsung: Direct production costs: Bahan baku yang digunakan 13,478,135 13,429,219 Raw materials used Upah langsung 624,539 560,067 Direct labor Biaya produksi tak langsung 3,187,620 3,158,386 Indirect production costs Total biaya produksi 17,290,294 17,147,672 Total production costs Persediaan awal barang dalam pengolahan 686,974 759,919 Beginning balance of goods in process Persediaan akhir barang dalam pengolahan 796,251 686,974 Ending balance of goods in process Biaya pokok produksi 17,181,017 17,220,617 Cost of goods manufactured Pita cukai, PPN dan pajak rokok 42,602,291 37,681,016 Excise duty ribbons, VAT and cigarette tax 59,783,308 54,901,633 Persediaan awal barang jadi dagangan 4,787,066 4,600,599 Beginning balance of finished goods merchandise inventories Pembelian barang dagangan 152,188 122,043 Purchase of merchandise inventories Persediaan akhir barang jadi dagangan 4,968,672 4,787,066 Ending balance of finished goods merchandise inventories Barang jadi untuk promosi dan lain-lain 285,934 205,110 Finished goods for promotion and others Biaya pokok penjualan rokok dan kertas karton 59,467,956 54,632,099 Cost of sales of cigarettes and paperboard Biaya pokok penjualan lainnya 189,475 247,863 Cost of other sales 59,657,431 54,879,962 22. BEBAN USAHA 22. OPERATING EXPENSES 2016 2015 Beban Penjualan: Selling expenses: Transportasi, pengangkutan, iklan, promosi dan beban pemasaran lainnya 2,178,251 1,825,069 Transportation, freight, advertising, promotion and other marketing expenses Kompensasi karyawan 1,204,638 883,945 Employees’ compensation Keperluan kantor, perbaikan dan pemeliharaan 408,905 383,676 Office supplies, repairs and maintenance Penyusutan aset tetap 111,153 100,917 Depreciation of fixed assets Lain-lain 133,666 124,553 Miscellaneous 4,036,613 3,318,160 Disajikan kembali lihat Catatan 2o dan 30 As restated see Notes 2o and 30 PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2016 DAN 2015YEARS ENDED 31 DECEMBER 2016 AND 2015 Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 36 22. BEBAN USAHA Lanjutan 22. OPERATING EXPENSES Continued