APPROPRIATED RETAINED EARNINGS Q2 2016

Ekshibit E51 Exhibit E51 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 19. BEBAN POKOK PENJUALAN 19. COST OF GOODS SOLD 30 Jun 2016 30 Jun 2016 30 Jun 2015 30 Jun 2015 Bahan baku dan kemasan yang digunakan 118.134.718.777 112.945.962.622 Raw and packaging materials used Tenaga kerja langsung 14.187.604.775 15.025.997.802 Direct labor Beban penyusutan Catatan 8 7.101.408.950 7.589.777.938 Note 8 Depreciation expense Beban pabrikasi 23.501.640.455 21.742.994.615 Factory overhead Total biaya pabrik 162.925.372.957 157.304.732.977 Total manufacturing cost Persediaan barang dalam proses awal 7.581.673.241 7.795.407.509 Work-in-process beginning Total biaya yang dimasukkan ke dalam biaya produksi 170.507.046.198 165.100.140.486 Total cost of goods placed into production Persediaan barang dalam proses akhir 5.139.223.202 6.271.528.605 Work-in-process ending Total beban barang manufaktur 165.367.822.996 158.828.611.881 Total cost of goods manufactured Persediaan barang jadi awal 13.341.780.683 9.494.656.731 Finished goods beginning Pembelian 17.905.579.365 16.179.788.949 Purchases Total beban barang siap jual 196.615.183.044 184.503.057.560 Total cost of goods available-for-sale Persediaan barang jadi akhir 28.403.392.439 13.679.113.520 Finished goods ending Barang promosi dan lain-lain 5.397.947.262 2.899.700.204 Promotional and other supplies T o t a l 162.813.843.343 167.924.243.836 T o t a l Pembelian dari pihak berelasi masing-masing sebesar Rp 14.602.604.907 dan Rp 15.465.122.857 pada tanggal 30 Juni 2016 dan 30 Juni 2015 Catatan 25. Purchases from related parties amounted to Rp 14,602,604,907 and Rp 15,465,122,857 as of 30 June 2016 and 30 June 2015, respectively Note 25. 20. BEBAN PENJUALAN DAN PEMASARAN 20. SELLING AND MARKETING EXPENSES 30 Jun 2016 30 Jun 2016 30 Jun 2015 30 Jun 2015 Iklan, pameran dan promosi 75.400.750.355 47.606.526.492 Advertising, exhibitions and promotions Gaji, upah dan kesejahteraan karyawan 15.695.435.302 30.817.931.114 Salaries, wages and employee benefits S e w a 6.435.888.941 5.744.713.398 R e n t Royalti dan jasa manajemen Catatan 25 4.892.631.055 7.870.150.951 Note 25 Royalties and management service fees Penyusutan Catatan 8 3.100.782.790 2.640.993.057 Note 8 Depreciation Hubungan masyarakat 2.815.360.378 1.757.798.772 Public relations Perjalanan dinas 1.021.357.027 1.100.517.623 Traveling Amortisasi 966.666.666 - Amortization Kantor 669.111.010 1.128.899.188 Office Utilitas 490.720.693 493.786.904 Utilities Perijinan dan pajak 422.967.480 82.830.304 Licenses and taxes Perlengkapan 391.606.553 51.618.950 Office supplies Komunikasi 300.623.767 202.069.662 Communication Lain-lain masing-masing saldo di bawah Rp 300 juta 438.650.487 672.009.482 Others each below Rp 300 billion T o t a l 113.042.552.504 100.169.845.897 T o t a l