PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN
BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued
Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified
84
29. BEBAN USAHA
29. OPERATING EXPENSES
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Kompensasi karyawan 511.532
500.389 Employee compensation
Kerugian penurunan nilai aset keuangan 282.244
196.481 Impairment losses of financial assets
Iklan dan promosi 180.055
139.124 Advertising and promotion
Penyimpanan dan transportasi 66.769
60.980 Transportation and storage
Penyusutan aset tetap 59.341
52.093 Depreciation of fixed assets
Sewa 46.948
40.935 Rental
Utilitas 39.723
43.772 Utilities
Biaya alih daya 39.275
33.040 Outsourcing fees
Jasa tenaga ahli 36.980
32.044 Professional fees
Perbaikan dan pemeliharaan 20.102
19.553 Repair and maintenance
Perjalanan dinas 16.490
17.584 Travelling
Biaya keanggotaan 12.334
6.234 Membership fees
Amortisasi 9.812
12.823 Amortization
Lainnya 44.640
64.792 Other
1.366.245 1.219.844
30. PENDAPATAN LAINNYA
30. OTHER INCOME
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Bea balik nama kendaraan 34.558
31.767 Vehicle registration fees
Pemulihan utang tak tertagih 32.184
18.475 Bad debt recovery
Keuntungan selisih kurs 17.360
76.625 Gain on foreign exchange
Keuntungan penjualan aset tetap 14.064
48.612 Gains on sale of fixed assets
Lainnya 28.067
26.458 Other
126.233 201.937
31. SEGMEN OPERASI
31. OPERATING SEGMENTS
Grup memiliki empat segmen operasi. Setiap segmen menawarkan produk dan jasa yang berbeda, dan dikelola
secara terpisah karena perbedaan model bisnis dan strategi pemasaran. Ikhtisar berikut menjelaskan hasil operasional
segmen operasi Grup: The Group has four reportable segments. Each segment
offers different products and services, and is managed separately because each has different business model and
marketing strategies. The following summary describes the result of the operations of the Group’s reportable segments:
• Distribusi termasuk pembelian, penjualan dan jasa atas kendaraan bermotor roda dua dan empat.
• Distribution includes purchasing, sales and services of two and four-wheel vehicles.
• Consumer parts termasuk manufaktur dan penjualan minyak pelumas atas kendaraan bermotor roda dua dan
empat. • Consumer parts includes manufacturing and sales of oil
lubricants for two-wheel and four-wheel motor vehicles. • Servis otomotif termasuk penyediaan solusi atas
transportasi. • Automotive service includes transportation solution
provider. • Jasa keuangan termasuk pembiayaan konsumen,
otomotif dan barang modal. • Financial service includes consumer, automotive and
capital goods financing.
Disajikan kembali lihat Catatan 39 As restated see Note 39
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN
BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued
Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified
85
31. SEGMEN OPERASI Lanjutan 31. OPERATING SEGMENTS Continued
Untuk periode sembilan bulan yang berakhir 30 September 2016:
Diluar jasa keuanganNon-financial services Jasa keuangan
Financial services Eliminasi
Elimination Konsolidasian
Consolidated
For the nine-month period ended 30 September 2016:
Distribusi Distribution
Consumer parts Servis otomotif
Automotive services Jumlah
Total Pendapatan neto
11.341.561 1.462.231
818.526 13.622.318
910.830 1.340.435
13.192.713 Net revenues
Biaya pokok pendapatan 10.710.740
978.952 593.220
12.282.912 342.633
1.309.005 11.316.540
Cost of revenues Laba bruto
630.821 483.279
225.306 1.339.406
568.197 31.430
1.876.173 Gross profit
Beban usaha 446.260
189.617 91.389
727.266 587.024
7.631 1.321.921
Operating expenses Pendapatan keuangan
40.399 5.778
17.258 63.435
23.745 266
86.914 Finance income
Biaya keuangan 46.383
- 149.854
196,237 -
266 195.971
Finance costs Penghasilan lainnya
52.937 4.489
20.420 77.846
38.081 1.333
114.594 Other income
Beban lainnya 1.532
5.904 3.483
10.919 378
- 11.297
Other expenses Laba sebelum pajak
229.982 298.025
18.258 546.265
42.621 40.394
548.492 Profit before tax
Beban pajak penghasilan 64.390
71.296 3.880
139.566 7.229
668 147.463
Income tax expense
Laba segmen dilaporkan 165.592
226.729 14.378
406.699 35.392
41.062 401.029
Reportable segment profit
Bagian atas laba entitas asosiasi 2.101
Share of profit of associates Beban neto Perseroan yang tidak
dialokasikan, setelah pajak penghasilan:
The Company’s net unallocated expenses, after income tax:
Biaya nonkeuangan 45.095
Other than finance costs Biaya keuangan
54.082 Finance costs
Laba konsolidasian 303.953
Consolidated profit Pendapatan dari:
Revenues from:
- pelanggan ekternal 10.226.937
1.275.294 807.754
12.309.985 882.728
- 13.192.713
external customers - - segmen operasi yang sama
1.082.106 180.287
- 1.262.393
452 1.262.845
- same operating segments -
- segmen operasi lain 32.518
6.650 10.772
49.940 27.650
77.590 -
other operating segments -
Jumlah pendapatan 11.341.561
1.462.231 818.526
13.622.318 910.830
1.340.435 13.192.713
Total revenues