PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
116
Rp Rp
31 Maret 2016 March 31, 2016
31 Desember 2015 December 31, 2015
Jumlah Liabilitas Total Liabilities
Manufaktur Manufacturing
Dalam Negeri 470.292.257.360
51,09 449.392.086.312
52,46 Domestic
Luar Negeri 67.685.377.332
7,35 68.640.313.764
8,01 Overseas
Distribusi Distribution
Dalam Negeri 204.447.125.617
22,21 174.872.936.290
20,41 Domestic
Luar Negeri 32.507.768.492
3,53 32.232.378.148
3,76 Overseas
Real Estate 145.649.072.966
15,82 131.553.536.667
15,36 Real estate
920.581.601.767 100,00
856.691.251.181 100,00
Eliminasi 320.303.833.200
278.338.520.975 Elimitation
Jumlah 600.277.768.567
578.352.730.206 Total
Laporan laba rugi dan penghasilan komprehensif lain konsolidasian
Consolidated statements of profit or loss and other comprehensive income
Manufaktur Distribusi
Real Estate Eliminasi
Konsolidasian Manufacture
Distribution Real Estate
Elimination Consolidation
Penjualan 252.334.323.743
179.386.392.910 13.920.495.120
181.796.045.493 263.845.166.280
Sales Beban Pokok Penjualan
185.262.066.871 158.348.202.596
7.394.293.354 177.633.047.910
173.371.514.911 Cost Of Goods Sold
Laba Bruto 67.072.256.872
21.038.190.314 6.526.201.766
4.162.997.583 90.473.651.369
Gross Profit Beban Lain-lain - Neto
27.036.214.572 21.916.906.978
7.374.608.858 2.027.244.864
54.300.485.544 Other Expenses - Net
Laba Sebelum Pajak 40.036.042.300
878.716.664 848.407.092
2.135.752.719 36.173.165.825
Profit Before Income Beban Pajak Penghasilan
9.262.691.998 26.431.671
-- --
9.236.260.327 Income Tax Expense
Laba Tahun Berjalan 30.773.350.302
852.284.993 848.407.092
2.135.752.719 26.936.905.498
Profit for The Year Pendapatan Komprehensif
Other Comprehensive Lain
577.414.845 462.297.528
-- --
1.039.712.373 Income
Total Laba Komprehensif Total Comprehensive Income
Tahun Berjalan 31.350.765.147
389.987.465 848.407.092
2.135.752.719 27.976.617.871
for The Year Kepentingan Non Pengendali
18.601.547 667.566
416.152.094 --
398.218.113 Non-Controlling Interests
Laba Komprehensif Tahun Berjalan Comprehensive Income for
yang Diatribusikan Kepada Pemilik the Current Year Attributable
Entitas Induk 31.332.163.600
389.319.899 432.254.998
2.135.752.719 28.374.835.984
to Owners of the Parent 31 Maret 2016 March 31, 2016
Manufaktur Distribusi
Real Estate Eliminasi
Konsolidasian Manufacture
Distribution Real Estate
Elimination Consolidation
Penjualan 785.948.997.107
649.023.950.038 265.770.217.518
552.904.785.897 1.147.838.378.766
Sales Beban Pokok Penjualan
627.949.715.004 565.002.036.531
116.645.393.298 532.581.639.225
777.015.505.608 Cost Of Goods Sold
Laba Bruto 157.999.282.103
84.021.913.507 149.124.824.220
20.323.146.672 370.822.873.158
Gross Profit Beban Lain-lain - Neto
105.630.919.304 77.534.702.856
41.201.217.694 748.833.032
223.618.006.822 Other Expenses - Net
Laba Sebelum Pajak 52.368.362.799
6.487.210.651 107.923.606.526
19.574.313.640 147.204.866.336
Profit Before Income Beban Pajak Penghasilan
15.209.121.561 2.236.668.800
-- --
17.445.790.361 Income Tax Expense
Laba Tahun Berjalan 37.159.241.238
4.250.541.851 107.923.606.526
19.574.313.640 129.759.075.975
Profit for The Year Pendapatan Komprehensif
Other Comprehensive Lain
5.634.198.257 606.516.159
1.151.242.000 8.694.637
6.187.618.735 Income
Total Laba Komprehensif Total Comprehensive Income
Tahun Berjalan 31.525.042.981
4.857.058.010 106.772.364.526
19.583.008.277 123.571.457.240
for The Year Kepentingan Non Pengendali
20.017.536 4.911.449
52.937.599.439 569.374.788
52.393.153.636 Non-Controlling Interests
Laba Komprehensif Tahun Berjalan Comprehensive Income for
yang Diatribusikan Kepada Pemilik the Current Year Attributable
Entitas Induk 31.505.025.445
4.852.146.561 53.834.765.087
19.013.633.489 71.178.303.604
to Owners of the Parent 31 Desember 2015 December 31, 2015
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
117 35. Manajemen Risiko Keuangan 35. Financial Risks Management
b. Faktor dan Kebijakan Manajemen Risiko Keuangan
a. Factors and Financial Risk Management Policies
Pada aktivitas
operasi, investasi
dan pembiayaan, Grup dihadapi beberapa risiko
keuangan: risiko kredit, risiko likuiditas dan risiko market. Risiko tersebut di definisikan
sebagai berikut: In operating, investing and financing activities,
the Group is facing several financial risks: credit risk, liquidity risk and market risk. The risk is
defined as follows:
• Risiko kredit: kemungkinan yang dilakukan
pelanggan untuk tidak membayar seluruh atau sebagian dari pinjaman atau tidak
membayar dalam waktu yang ditentukan yang dapat mengakibatkan kerugian bagi
Perusahaan.
• Risiko likuiditas: Grup mendefinisikan risiko
ini sebagai kolektabilitas dari piutang dagang seperti yang di jelaskan di atas,
sehingga mengalami
kesullitan dalam
pemenuhan kewajiban
terkait dengan
liabilitas keuangan. •
Risiko pasar: saat ini tidak ada risiko pasar selain risiko suku bunga dan risiko mata
uang yang dimana Perusahaan tidak berinvestasi di instrumen keuangan dalam
perkembangan bisnis.
•
Credit risk: the possibility that customers do not pay all or part of the loan or not paid
within the specified time which may result in losses for the Company.
•
Liquidity risk: The Group defines this as collectibility risk of trade receivables as
described above, that creating the difficulty in fulfillment of the obligations associated with
financial liabilities.
•
Market risk: there are currently no market risk in addition to interest rate risk and currency
risk which the Company does not invest in financial
instruments in
business development.
Dalam rangka efektif mengelola risiko, Direksi telah menyetujui beberapa strategi untuk
mengelola risiko keuangan, yang sejalan dengan tujuan perusahaan. Pedoman ini
mengatur tujuan dan tindakan yang harus diambil
dalam rangka
mengelola risiko
keuangan yang dihadapi Perusahaan. In order to effectively manage risk, the Board of
Directors has approved several strategies to manage financial risk, which is in line with
company objectives. These guidelines set goals and actions to be taken in order to manage the
financial risks faced by the Company.
Pedoman utama dari kebijakan ini adalah sebagai berikut
The main guidelines of this policy are as follows: •
Meminimalkan tingkat suku bunga, mata uang dan risiko pasar untuk seluruh
transaksi. •
Memaksimalkan penggunaan lindung nilai alami sebanyak mungkin saling hapus
penjualan dan biaya serta hutang dan piutang dalam mata uang yang sama.
Strategi yang sama dilakukan sehubungan dengan risiko suku bunga.
• Seluruh
aktivitas manajemen
risiko keuangan dilakukan dan dimonitor pada
tingkat pusat. •
Seluruh aktivitas
manajemen risiko
keuangan dilakukan secara bijaksana dan
•
Minimize interest rate, currency and market risk for the entire transaction.
•
Maximize the use of natural hedge as much as possible for offsetting sales and expenses
as well as trade payable and trade receivable in the same currency. The same strategy is in
relation to interest rate risk.
•
All financial risk management activities performed and monitored at the central level.
•
All financial risk management activities
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
118
konsisten serta mengikuti praktek pasar terbaik.
• Perusahaan dapat berinvestasi dalam
saham atau instrumen serupa hanya dalam kasus kelebihan likuiditas sementara, dan
transaksi tersebut harus disahkan oleh Dewan Direksi.
carried out wisely and consistently and follow the best market practices.
•
The Company may invest in shares or similar instruments only in the case of temporary
excess liquidity, and the transaction must be approved by the Board of Directors.
Tabel berikut menyajikan nilai tercatat aset dan liabilitas keuangan yang tercatat pada tanggal
31 Maret 2016 dan31 Desember 2015: The following table presents the carrying value
of assets and financial liabilities recorded on March 31, 2016 and December 31, 2015:
31 Maret 2016 31 Desember 2015
March 31, 2016 December 31, 2015
Tidak Diaudit Diaudit
Unaudited Audited
Rp Rp
Aset Keuangan Financial Assets
Pinjaman dan Piutang: Loans and Receivables:
Kas dan Setara Kas 124.627.212.894
121.769.321.332 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Berelasi 25.409.723.291
23.181.977.106 Related Parties
Pihak Ketiga 143.218.548.542
128.936.275.955 Third Parties
Piutang Pihak Berelasi Non Usaha 3.885.652
2.398.837 Due from Related Parties Non - Trade
Aset Keuangan Lancar Lainnya 907.534.772
643.857.472 Other Current Financial Assets
Aset Keuangan Tidak Lancar Lainnya 4.674.184.049
5.520.475.840 Other Non-current financial assets
Total 298.841.089.200
280.054.306.542 Total
Liabilitas Keuangan Financial Liabilities
Diukur Pada Biaya Perolehan Diamortisasi: Measured at Amortized Cost:
Utang Bank 204.800.481.692
205.592.151.445 Bank Loans
Utang Usaha Trade Payables
Pihak Ketiga 87.431.175.001
81.098.784.853 Third Parties
Utang Pihak Berelasi Non-Usaha --
4.133.800 Debt Non-Trade Related Parties
Liabilitas Keuangan Lainnya 13.469.056.233
14.929.404.085 Other Financial Liabilities
Beban Akrual 21.406.357.951
19.513.733.783 Accrued Expense
Liabilitas Jangka Panjang yang Long-Term Liabilities
Jatuh Tempo dalam 1 Tahun: Due within One Year:
Pinjaman Bank 25.737.676.667
28.590.966.667 Bank Borrowings
Utang Sewa Pembiayaan 4.804.070.233
4.071.487.692 Finance Lease Payable
Pinjaman Jangka Panjang setelah Long Term Loans net of
dikurangi bagian yang jatuh tempo portion due
dalam 1 tahun within one year
Pinjaman Bank 67.152.172.125
72.027.172.125 Bank Borrowings
Utang Sewa Pembiayaan 24.647.551.891
26.297.132.585 Finance Lease Payable
Liabilitas Keuangan Jangka Other Long-Term
Panjang Lainnya 3.098.211.937
3.128.661.287 Financial Liabilities
Total 452.546.753.730
455.253.628.322 Total