PENJUALAN NETO NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 59 23. PENJUALAN NETO 23. NET SALES Rincian penjualan neto adalah sebagai berikut: The details of net sales are as follows: 30 Sep 2013 30 Sep 2012 Sep 30, 2013 Sep 30, 2012 Benih Seeds Benih jagung 300.388 242.104 Corn seeds Benih sayuran dan buah-buahan 158.835 132.988 Vegetable and fruit seeds Benih padi 417 1.611 Paddy seeds Total benih 459.640 376.703 Total seeds Pestisida 262.879 227.171 Pesticides Lain-lain 14.170 13.552 Others Total penjualan - neto 736.689 617.426 Total sales - net Pada tanggal 30 September 2013 dan 2012, tidak terdapat transaksi penjualan yang dilakukan terhadap pelanggan dengan total penjualan kumulatif melebihi 10 dari penjualan neto konsolidasian. As of September 30, 2013 and 2012, there were no sales transactions to any single customer with cumulative sales exceeding 10 of consolidated net sales. 24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: 30 Sep 2013 30 Sep 2012 Sep 30, 2013 Sep 30, 2012 Pemakaian bahan baku 186.339 310.321 Raw materials used Upah buruh langsung 3.702 3.648 Direct labor Beban pabrikasi 147.580 131.761 Factory overhead Total biaya produksi 337.621 445.730 Total manufacturing cost Persediaan barang dalam proses Work-in-process Saldo awal 511.199 258.316 Beginning balance Saldo akhir 466.846 383.569 Ending balance Beban pokok produksi 381.974 320.477 Cost of goods manufactured Persediaan barang jadi Finished goods Saldo awal 204.029 223.615 Beginning balance Pembelian - neto 19.851 44.848 Purchases - net Saldo akhir 150.150 246.224 Ending balance 455.704 342.716 Beban pokok penjualan Cost of salvage seeds and benih afkir dan sampel 47.537 2.317 samples sold Beban pokok penjualan 408.167 340.399 Cost of goods sold Pada tanggal 30 September 2013 dan 2012, tidak terdapat transaksi pembelian yang dilakukan As of September 30, 2013 and 2012, there were no purchases transactions to any single customer with The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 60 terhadap pelanggan dengan total pembelian kumulatif melebihi 10 dari penjualan neto konsolidasian. cumulative purchases exceeding 10 of consolidated net sales. 25. BEBAN PENJUALAN 25. SELLING EXPENSES