BEBAN POKOK PENDAPATAN COST OF REVENUES

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 140 30. BEBAN USAHA 30. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 31032014 31032013 Penjualan Selling Ongkos angkut 6.391 10.939 Delivery expense Gaji, upah dan kesejahteraan karyawan 1.945 1.867 Salaries, wages and employees benefit Klaim pelanggan 26 91 Customer claims Transportasi dan komunikasi 100 99 Transportation and communication Beban kantor 224 305 Office expense Lain-lain masing-masing dibawah US200 420 862 Other each below US200 Sub-total 9.106 14.164 Total Umum dan Administrasi General and Administrative Gaji, upah dan kesejahteraan karyawan 14.780 18.058 Salaries, wages and employees benefit Asuransi dan sewa 1.397 1.945 Insurance and rental Perawatan dan pemeliharaan 503 1.269 Repairs and maintenance Beban kantor 1.038 1.030 Office expense Penyusutan dan amortisasi 1.070 1.174 Depreciation and amortization Tanggung jawab sosial dan Corporate Social Responsibility and Program Kemitraan 111 101 Community Development CSR Jasa profesional 404 474 Profesional fees Transportasi dan komunikasi 367 386 Transportation and communication Pendidikan dan pelatihan 166 219 Education and training Pencadangan penurunan nilai piutang - 34 Provision for impairment receivables Lain-lain masing-masing dibawah US200 937 1.149 Other each below US200 Sub-total 20.773 25.838 Total Total 29.878 40.002 Total Beban gaji, upah dan kesejahteraan karyawan untuk periode yang berakhir pada tanggal-tanggal 31 Maret 2014 dan 2013 termasuk pemberian penghargaan kepada karyawan dan manajemen Perusahaan dan Entitas Anak berupa pembiayaan kepemilikan saham baru melalui program MESOP sebesar US3 dan US261 Catatan 38. Salaries, wages and employees benefits expense for the periods ended March 31, 2014 and 2013 includes providing rewards to the Company’s and Subsidiaries’ employees and management in the form of financing the ownership of the Company’s new shares through MESOP program amounting to US3 and US261 Note 38. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 141 31. LABA RUGI PER SAHAM 31. EARNINGS LOSS PER SHARE Berikut ini adalah rekonsiliasi faktor-faktor penentu perhitungan laba per saham dasar dan dilusian: The following presents the reconciliation of the numerators and denominators used in the computation of basic and diluted earnings per share: Dasar Basic 46.431.139 15.775.000.000 0,0029 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap k edua Second phase Dilusian Diluted 46.431.139 15.775.000.000 0,0029 Rugi neto Net Loss 2014 Rata-rata tertimbang Saham biasa yang Beredar Weighted Average Number of Ordinary Shares Outstanding Laba Per Saham Earnings Per Share Amount Dasar Basic 9.099.000 15.775.000.000 0,0006 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap k edua Second phase Dilusian Diluted 9.099.000 15.775.000.000 0,0006 2013 Rugi neto Net Loss Rata-rata tertimbang Saham biasa yang Beredar Weighted Average Number of Ordinary Shares Outstanding Laba Per Saham Earnings Per Share Amount