SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES LABA PER SAHAM EARNINGS PER SHARE

PT Gudang Garam Tbk 30

22. BEBAN POKOK PENJUALAN

22. COST OF SALES

31 Maret 31 Maret March March 2012 2011 Rokok dan kertas karton: Cigarettes and paperboard: Beban produksi langsung: Direct production costs: Bahan baku yang digunakan 2,112,029 1,592,431 Raw materials used Upah langsung 184,712 154,623 Direct labor Beban produksi tak langsung 470,635 384,632 Indirect production costs Total beban produksi 2,767,376 2,131,686 Total production costs Persediaan awal barang dalam pengolahan 560,022 154,671 Beginning balance of goods in process Persediaan akhir barang dalam pengolahan 317,955 136,685 Ending balance of goods in process Beban pokok produksi 3,009,443 2,149,672 Cost of goods manufactured Pita cukai dan PPN rokok 6,017,159 5,042,683 Excise duty ribbons and VAT on cigarettes 9,026,602 7,192,355 Persediaan awal barang jadi Beginning balance of finished goods Dagangan 3,163,127 2,613,976 merchandise inventories Pembelian barang dagangan 61,004 7,559 Purchase of merchandise inventories Persediaan akhir barang jadi Ending balance of finished goods Dagangan 3,538,732 2,649,558 merchandise inventories Barang jadi untuk promosi dan lain-lain 238 202 Finished goods for promotion and others Beban pokok penjualan rokok Cost of sales of cigarettes dan kertas karton 8,711,763 7,164,130 and paperboard Beban pokok penjualan lain-lain 361,301 58,271 Cost of other sales 9,073,064 7,222,401 Dalam bulan Januari – Maret 2012 dan 2011, tidak ada pembelian dari pemasok yang melebihi 10 dari total penjualan pendapatan usaha. In January – March 2012 and 2011, no purchases from any supplier exceeded 10 of total sales operating revenue.

23. BEBAN PENJUALAN

23. SELLING EXPENSES

31 Maret 31 Maret March March 2012 2011 Transportasi, pengangkutan, iklan, promosi dan Transportation, freight, advertising, promotion beban pemasaran lainnya 190,378 304,589 and other marketing expenses Kompensasi karyawan 72,529 53,698 Employees compensation Keperluan kantor, perbaikan dan pemeliharaan 49,398 59,684 Office supplies, repairs and maintenance Penyusutan aset tetap 14,776 12,122 Depreciation of fixed assets Lain-lain 13,815 14,896 Miscellaneous 340,896 444,989 PT Gudang Garam Tbk 31

24. BEBAN UMUM DAN ADMINISTRASI

24. GENERAL AND ADMINISTRATIVE EXPENSES

31 Maret 31 Maret March March 2012 2011 Kompensasi karyawan 150,100 130,949 Employees compensation Perbaikan dan pemeliharaan 29,613 22,350 Repairs and maintenance Listrik dan air 28,118 20,942 Utilities Penyusutan aset tetap 16,081 15,203 Depreciation of fixed assets Keperluan kantor, komunikasi, jasa profesional 11,746 9,529 Office supplies, communication, professional fees Asuransi 10,661 10,162 Insurance Perjalanan dinas, akomodasi 10,091 8,928 Travelling, accommodation Sumbangan, jamuan tamuatensi relasi, Donations, entertainment, Pajak Bumi dan Bangunan 3,976 2,853 Tax on Land and Building Lain-lain 58,438 54,208 Miscellaneous 318,824 275,124

25. LABA PER SAHAM

25. EARNINGS PER SHARE

31 Maret 31 Maret March March 2012 2011 Laba periode berjalan yang dapat diatribusikan 1,209,211 1,100,250 Profit for the period attributable to owners of the ke pemilik entitas induk dalam jutaan rupiah Company in millions of rupiah Total rata-rata tertimbang saham beredar Weighted average of total outstanding ditempatkan dalam ribuan saham 1,924,088 1,924,088 issued shares in thousands of share Laba per saham dalam rupiah penuh 628 572 Earnings per share in whole rupiah Perseroan dan entitas anak tidak memiliki efek berpotensi saham yang bersifat dilutif, sehingga laba per saham dasar sama dengan laba per saham dilusian. The Company and subsidiaries do not have any dilutive potential shares; therefore, diluted earnings per share is equivalent to basic earnings per share.

26. TRANSAKSI PIHAK BERELASI