PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK/ AND SUBSIDIARIES
Laporan Keuangan Konsolidasian Beserta Laporan Auditor Independen
Pada Tanggal 31 Desember 2016 DanUntuk Tahun Yang Berakhir Pada Tanggal
31 Desember 2016
Consolidated Financial Statements With Independent Auditors’ Report As Of December 31, 2016 And For The Year Ended December 31, 2016
The original consolidated financial statements included herein are in the Indonesian language.
PT MULTI INDOCITRA Tbk PT MULTI INDOCITRA Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITORS’ REPORT
Pada Tanggal 31 Desember 2016 Dan As Of December 31, 2016 And
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended31 Desember 2016 December 31, 2016
Halaman/ Table of Contents Daftar Isi
Page
Laporan Auditor IndependenIndependent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian 1 – 2 Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statement of Profit or Loss and
Lain Konsolidasian3 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 4-5 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian6 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 7 – 71 Notes to the Consolidated Financial Statements
***************************
Richard Risambessy & Rekan A u d it , A c c o u n t in g S e r v i c e s , M a n a g e m e n t S e r v ic e s
& T a x S e r v ic e s
P e m e g a n g S a h a m , D e w a n K o m is a r is d a n D ir e k s i P T M u lti In d o c itr a T b k d a n E n tita s A n a k K a m i te la h m e n g a u d it la p o r a n k e u a n g a n k o n s o lid a s ia n P T M u lti In d o c itr a T b k d a n E n tita s A n a k n y a , y a n g te r d ir i d a r i la p o r a n p o s is i k e u a n g a n k o n s o lid a s ia n ta n g g a l 3 1 D e s e m b e r 2 0 1 6 , s e r ta la p o r a n la b a r u g i d a n p e n g h a s ila n k o m p r e h e n s if la in , la p o r a n p e r u b a h a n e k u ita s d a n la p o r a n a r u s k a s k o n s o lid a s ia n u n tu k ta h u n y a n g b e r a k h ir p a d a ta n g g a l te r s e b u t, d a n s u a tu ik h tis a r k e b ija k a n a k u n ta n s i s ig n ifik a n d a n in fo r m a s i p e n je la s a n la in n y a . T a n g g u n g ja w a b m a n a je m e n a ta s la p o r a n k e u a n g a n k o n s o lid a s ia n
M a n a je m e n b e r ta n g g u n g ja w a b a ta s p e n y u s u n a n d a n p e n y a jia n w a ja r la p o r a n k e u a n g a n k o n s o l i d a s ia n te r s e b u t s e s u a i d e n g a n S ta n d a r A k u n ta n s i K e u a n g a n d i In d o n e s ia , d a n a ta s p e n g e n d a lia n in te r n a l y a n g d ia n g g a p p e r lu o le h m a n a je m e n u n tu k m e m u n g k in k a n p e n y u s u n a n la p o r a n k e u a n g a n k o n s o lid a s ia n y a n g b e b a s d a r i k e s a la h a n p e n y a jia n m a te r ia l , b a ik y a n g d is e b a b k a n o le h k e c u r a n g a n m a u p u n k e s a la h a n .
T a n g g u n g j a w a b k a m i a d a la h u n tu k m e n y a ta k a n s u a tu o p i n i a ta s la p o r a n k e u a n g a n k o n s o lid a s ia n te r s e b u t b e r d a s a r k a n a u d it k a m i.
K a m i m e la k s a n a k a n a u d it b e r d a s a r k a n S ta n d a r A u d it y a n g d ite ta p k a n o le h In s titu t A k u n ta n P u b lik I n d o n e s ia . S t a n d a r te r s e b u t m e n g h a r u s k a n k a m i u n tu k m e m a tu h i k e te n tu a n e tik a s e r ta m e r e n c a n a k a n d a n m e la k s a n a k a n a u d it u n tu k m e m p e r o le h k e y a k in a n m e m a d a i te n ta n g a p a k a h la p o r a n k e u a n g a n k o n s o lid a s ia n b e b a s d a r i k e s a la h a n p e n y a jia n m a te r ia l.
S u a tu a u d it m e lib a tk a n p e la k s a n a a n p r o s e d u r u n tu k m e m p e r o le h b u k ti a u d it te n ta n g a n g k a - a n g k a d a n p e n g u n g k a p a n d a la m la p o r a n k e u a n g a n . P r o s e d u r y a n g d ip ilih b e r g a n tu n g p a d a p e r tim b a n g a n a u d ito r , te r m a s u k p e n ila ia n a ta s r is ik o k e s a la h a n p e n y a jia n m a te r ia l d a la m la p o r a n k e u a n g a n , b a ik y a n g d is e b a b k a n o le h k e c u r a n g a n m a u p u n k e s a la h a n . D a la m m e l a k u k a n p e n ila ia n r is ik o te r s e b u t , a u d ito r m e m p e r tim b a n g k a n p e n g e n d a lia n in te r n a l y a n g r e le v a n d e n g a n p e n y u s u n a n d a n p e n y a jia n w a ja r la p o r a n k e u a n g a n e n tita s u n tu k m e r a n c a n g p r o s e d u r a u d it y a n g te p a t s e s u a i d e n g a n k o n d is in y a , te ta p i b u k a n u n tu k tu ju a n m e n y a ta k a n o p in i a ta s k e e fe k tiv ita s a n p e n g e n d a lia n in te r n a l e n tita s . S u a tu a u d i t ju g a m e n c a k u p p e n g e v a lu a s ia n a t a s k e te p a ta n k e b ija k a n a k u n ta n s i y a n g d ig u n a k a n d a n k e w a ja r a n e s tim a s i a k u n ta n s i y a n g d ib u a t o le h m a n a je m e n , s e r ta p e n g e v a lu a s ia n a ta s p e n y a jia n la p o r a n k e u a n g a n s e c a r a k e s e lu r u h a n .
K a m i y a k in b a h w a b u k ti a u d it y a n g te la h k a m i p e r o le h a d a la h c u k u p d a n te p a t u n tu k m e n y e d ia k a n b a s is b a g i o p in i a u d it k a m i.
T h e S h a r e h o ld e r s , C o m m is s io n e r a n d D ir e c t o r P T M u lt i I n d a c it r a T b k d a n E n t it a s A n a k W e h a v e a u d it e d t h e a c c o m p a n y in g c o n s o lid a t e d f in a n c ia l s t a t e m e n t s o f P T M u lt i I n d o c it r a T b k a n d it s S u b s id ia r ie s , w h ic h c o m p r is e t h e c o n s o lid a t e d s t a t e m e n t o f f in a n c ia l p o s it io n a s o f D e c e m b e r
3 1 , 2 0 1 6 , a n d t h e c o n s o lid a t e d s t a t e m e n t o f p r o f it o r lo s s a n d o t h e r c o m p r e h e n S iv e in c o m e , c h a n g e s in e q u it y a n d c a s h flo w s f o r t h e y e a r t h e n e n d e d , a n d a s u m m a r y o f s ig n if ic a n t a c c o u n t i n g p o lic ie s a n d o t h e r e x p la n a t o r y in f o r m a t io n .
M a n a g e m e n t ' s r e s p a n s ib ililt y f a r t h e c a n s a l i d a s ia n f in a n c ia l s t a t e m e n t s M a n a g e m e n t is r e s p o n s ib le f o r t h e p r e p a r a t io n a n d f a ir p r e s e n t a t i o n o f s u c h c o n s o lid a t e d f in a n c ia l s t a t e m e n t s in a c c o r d a n c e w it h I n d o n e s ia n F in a n c ia l A c c o u n t in g S t a n d a r d s , a n d f o r s u c h in t e r n a l c o n t r o l a s m a n a g e m e n t d e t e r m in e s is n e c e s s a r y t o e n a b le t h e p r e p a r a t io n o f c o n s o lid a t e d f in a n c ia l s t a t e m e n t s t h a t a r e f r e e f r o m m a t e r ia l m is s t a t e m e n t , w h e t h e r d u e t o f r a u d o r e r r o r .
O u r r e s p o n s ib ilit y is t o e x p r e s s a n o p in io n o n s u c h c o n s o lid a t e d f in a n c ia l s t a t e m e n t s b a s e d o n o u r a u d it . W e c o n d u c t e d o u r a u d it in a c c o r d a n c e w it h S t a n d a r d s o n A u d it in g e s t a b lis h e d b y t h e I n d o n e s ia n I n s t it u t e o f C e r t if ie d P u b lic A c c o u n t a n t s . T h o s e s t a n d a r d s r e q u ir e t h a t w e c o m p ly w it h e t h ic a l r e q u ir e m e n t s a n d p la n a n d p e r f o r m t h e a u d it t o o b t a in r e a s o n a b le a s s u r a n c e a b o u t w h e t h e r s u c h c o n s o lid a t e d f in a n c ia l s t a t e m e n t s a r e f r e e f r o m m a t e r ia l m is s t a t e m e n t .
A n a u d it in v o lv e s p e r f o r m in g p r o c e d u r e s t o o b t a in a u d it e v id e n c e a b o u t t h e a m o u n t s a n d d is c lo s u r e s in t h e f in a n c ia l s t a t e m e n t s . T h e p r o c e d u r e s s e le c t e d d e p e n d o n t h e a u d it o r s ' ju d g m e n t , in c lu d in g t h e a s s e s s m e n t o f t h e r is k s o f m a t e r ia l m is s t a t e m e n t o f t h e f in a n c ia l s t a t e m e n t s , w h e t h e r d u e t o f r a u d o r e r r o r . I n m a k in g t h o s e r is k a s s e s s m e n t s , t h e a u d it o r s c o n s id e r s in t e r n a l c o n t r o l r e le v a n t t o t h e e n t it y 's p r e p a r a t io n a n d f a ir p r e s e n t a t io n o f t h e f in a n c ia l s t a t e m e n t s in o r d e r t o d e s ig n a u d it p r o c e d u r e s t h a t a r e a p p r o p r ia t e in t h e c ir c u m s t a n c e s , b u t n o t f o r t h e p u r p o s e o f e x p r e s s in g a n o p in io n o n t h e e f f e c t iv e n e s s o f t h e e n t it y 's in t e r n a l c o n t r o l. A n a u d it a ls o in c lu d e s e v a lu a t in g t h e a p p r o p r ia t e n e s s o f a c c o u n t in g p o lic ie s u s e d a n d t h e r e a s o n a b le n e s s o f a c c o u n t in g e s t im a t e s m a d e b y m a n a g e m e n t , a s w e ll a s e v a lu a t i n g t h e o v e r a ll p r e s e n t a t io n o f t h e f in a n c ia l s t a t e m e n t s .
W e b e lie v e t h a t t h e a u d it e v id e n c e w e h a v e o b t a in e d is s u f f ic ie n t a n d a p p r o p r ia t e t o p r o v id e a b a s is f o r o u r a u d it o p in io n .
Richard Risambessy & Rekan Audit, Accounting Services, Management Services & Tax Services
M e n u r u t o p i n i k a m i , la p o r a n k e u a n g a n k o n s o lid a s ia n te r la m p ir I n o u r o p i n io n , t h e a c c o m p a n y in g c o n s o lid a t e d f in a n c ia l s t a t e m e n t s
m e n y a jik a n s e c a r a w a ja r , d a la m s e m u a h a l y a n g m a te r ia l , p o s is i p r e s e n t f a ir ly , in a ll m a t e r ia l r e s p e c t s , t h e c o n s o lid a t e d f in a n c ia lk e u a n g a n k o n s o lid a s ia n P T M u lti In d o c itr a T b k d a n E n tita s p o s it io n o f P T M u lt i I n d o c it r a T b k a n d it s S u b s id ia r ie s a s o f
A n a k n y a ta n g g a l 3 1 D e s e m b e r 2 0 1 6 , s e r ta k in e r ja k e u a n g a n d a n D e c e m b e r 3 1 , 2 0 1 6 , a n d t h e ir c o n s o lid a t e d f in a n c ia l p e r f o r m a n c e
a r u s k a s k o n s o lid a s ia n n y a u n tu k ta h u n y a n g b e r a k h ir p a d a t a n g g a l a n d c a s h flo w s f o r t h e y e a r t h e n e n d e d , in a c c o r d a n c e w it h te r s e b u t s e s u a i , d e n g a n S ta n d a r A k u n ta n s i K e u a n g a n d i In d o n e s ia . I n d o n e s ia n F in a n c ia l A c c o u n t in g S t a n d a r d s .
L a p o r a n k e u a n g a n k o n s o l i d a s ia n P T M u lti In d o c i tr a T b k d a n E n tita s T h e c o n s o lid a t e d f in a n c ia l s t a t e m e n t s o f P T M u lt i I n d o c it r a T b k
A n a k ta n g g a l 3 1 D e s e m b e r 2 0 1 5 s e r ta u n tu k ta h u n y a n g b e r a k h ir a n d I t s S u b s id ia r ie s d a t e d D e c e m b e r 3 1 , 2 0 1 5 a n d f o r t h e y e a r
p a d a ta n g g a l te r s e b u t d ia u d it o le h a u d ito r in d e p e n d e n la in y a n g t h e n e n d e d w e r e a u d it e d b y o t h e r in d e p e n d e n t a u d it o r s w h o m e n y a ta k a n o p in i ta n p a m o d ifik a s ia n a ta s la p o r a n k e u a n g a n e x p r e s s e d u n m o d if ie d o p in io n o n s u c h f in a n c ia l s t a t e m e n t s o n te r s e b u t ta n g g a l 2 4 M a r e t 2 0 1 6 .M a r c h 2 4 , 2 0 1 6 . fJ b m m
D r s . S mon sTh o ' l ' n b in R e g is tr a s i A k u n ta n P o f b lik J R e g is t e r e d u b lic A c c o u n t a n t N o . A P . 0 2 8
7 Iz in U h a / F ir m 's L ic e n s e o . 3 7 6 1 K M . 1 1 2 0 0 8 a n d ju r is d ic t io n s o t h e r t h a n t h o s e in I n d o n e s ia . T h e s t a n d a r d s , p r o c e d u r e s a n d a c c o r d a n c e w it h a c c o u n t in g p r i n c ip le s a n d p r a c t ic e s g e n e r a lly a c c e p t e d in c o u n t r ie s f in a n c ia l p o s it io n a n d r e s u lt s o f o p e r a t io n s , c h a n g e s in e q u it y a n d c a s h f lo w s in T h e a c c o m p a n y in g c o n s o lid a t e d f in a n c ia l s t a t e m e n t s a r e n o t in t e n d e d p r e s e n t t h e to i n I n d o n e s i a . p r a c t ic e s a u d it s u c h f in a n c ia l s t a t e m e n t s a r e t h o s e g e n e r a lly a c c e p t e d a n d a p p lie d to
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK PT MULTI INDOCITRA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 Desember 2016 December 31, 2016
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated) Catatan/
Notes 2016 2015
ASETASSETS ASET LANCAR
CURRENT ASSETS
Kas dan setara kas 2c,2f,4,21,32 94.500.704.213 76.703.294.776 Cash and cash equivalents
Deposito berjangka 5 8.500.000.000 8.500.000.000 Time deposit Investasi saham 6 8.208.000.000 - Investment of shares Piutang usaha 2c,2g,7,13,32Trade receivables
Pihak berelasi 2d,33 4.731.692.996 6.273.411.703 Related parties
Pihak ketiga – setelah dikurangiThird parties - net of penyisihan penurunan nilai provision for piutang masing-masing sebesar impairment value of
Rp1.780.901.822 pada Rp1,780,901,822 as of tanggal 31 Desember 2016 dan
December 31, 2016 and Rp1.655.444.665 pada
Rp1,655,444,665 as of
tanggal 31 Desember 2015 163.519.260.872 148.139.480.699 December 31, 2015
Piutang lain-lain 8.164.985.530 6.460.468.003 Other receivables
Persediaan – setelah dikurangi Inventories – net of provision penyisihan persediaan of inventory obsolescence of usang sebesar Rp50.000.000
Rp50,000,000 as of
pada tanggal 31 Desember 2015 2h,8,13,17 149.212.258.707 140.658.371.218 December 31, 2015
Pajak dibayar di muka30 6.279.411.448 6.117.682.046 Prepaid taxes Uang muka 9 19.613.047.819 12.381.771.355 Advanced payments
Biaya dibayar di muka 2i,10 5.875.307.736 3.349.478.908 Prepaid expenses
Jumlah Aset Lancar 468.604.669.321 408.583.958.708 Total Current Assets
ASET TIDAK LANCAR
Taksiran tagihan pajak 30 771.572.689 8.932.571.860 Claim for tax refund
Aset pajak tangguhan 2s,30 13.920.742.326 11.251.488.519 Deferred tax assets
Aset tetap – setelah dikurangiFixed asset – net of akumulasi penyusutan sebesar accumulated depreciation of
Rp170.202.855.517 pada Rp170,202,855,517 as of
tanggal 31 Desember 2016 2j,2k,2p,11,13 December 31, 2016
(31 Desember 2015: 17,18,24,(December 31, 2015:
Rp147.486.403.907) 25,26 341.290.606.549 309.697.023.994 Rp147,486,403,907)
Aset tidak lancar lainnya 2m,12,13 24.024.528.954 23.056.791.866 Other non current assets
Jumlah Aset Tidak Lancar 380.007.450.518 352.937.876.239 Total Non-Current Assets
JUMLAH ASET 848.612.119.839 761.521.834.947 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial merupakan bagian yang tidak terpisahkan statements form an integral part of these dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK PT MULTI INDOCITRA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
(Lanjutan) (Continued)
31 Desember 2016
December 31, 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated)
Catatan/
Notes 2016 2015
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK
SHORT-TERM LIABILITIES
2c,2n,7,8,
Utang bank jangka pendek 11,12,13,32 137.863.745.291 102.919.938.096 Short-term bank loans
Utang usaha 2c,2o,14,32Trade payables
Pihak berelasi 2d,33 7.185.573 6.127.190.786 Related party
Pihak ketiga 17.629.356.943 9.566.579.228 Third parties
Utang pajak 30 9.038.528.743 4.897.435.543 Taxes payable Pendapatan ditangguhkan 21.750.003 Deferred income - Utang lain-lain 2c,15,32
Other payables Pihak berelasi 2d,33 1.211.850.465 Related party -
Pihak ketiga 21.456.483.714 3.763.824.812 Third parties
Beban masih harus dibayar 2d,16,33 3.547.611.026 4.221.798.988 Accrued expenses
Uang muka pelanggan 32.205.382 32.205.382 Advances from customer
Bagian utang jangka panjang yangCurrent maturities of jatuh tempo dalam waktu satu tahun: long-term liabilities:
2c,2n,7,
Utang bank 8,11,17,32 3.334.444.256 5.189.154.987 Bank loans
Utang pembiayaan konsumen 2p,11,18 2.111.822.834 1.695.275.472 Consumer financing obligation
Jumlah Liabilitas Jangka Pendek 196.254.984.230 138.413.403.294 Total Short-Term Liabilities
LIABILITAS JANGKA PANJANG
Utang jangka panjang – setelah dikurangi bagian yang jatuh tempo Long-term liabilities – net of dalam waktu satu tahun: current maturities:
2c,2n,7,
Utang bank 8,11,17,32 12.826.942.664 5.010.822.320 Bank loans
Utang pembiayaan konsumen 2p,11,18 1.512.301.152 2.266.012.287 Consumer financing obligation
Liabilitas imbalan paska-kerja 2q,24,25,31 37.204.543.576 31.859.341.565 Liability for post-employment benefits
Jumlah Liabilitas Jangka Panjang 51.543.787.392 39.136.176.172 Total Long-Term Liabilities
JUMLAH LIABILITAS 247.798.771.622 177.549.579.466 TOTAL LIABILITIES
EQUITY EKUITAS Ekuitas yang dapat diatribusikanEquity attributable to owners kepada pemilik entitas induk of the parent company
Modal saham - nilai nominal Capital stock - par value of
Rp100 per saham Rp100 per share
Modal dasar - 2.000.000.000 saham Authorized - 2,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid - penuh - 600.000.000 saham 19 60.000.000.000 60.000.000.000 600,000,000 shares
Modal saham yang diperoleh kembali 2u,20 ( 457.700.000) ( 332.700.000) Treasury stocks
Tambahan modal disetor, bersih 21 35.781.367.917 36.133.582.317 Additional paid-in capital, net
Surplus revaluasi 2j,11 76.916.855.764 76.916.855.764 Revaluation surplus
Selisih transaksi perubahan ekuitasDifference arising from changes
Entitas Anak 2j,11 84.574.344.272 85.906.157.165 in equity of Subsidiary
Penghasilan komprehensif lain ( 907.847.270) ( 899.137.813) Other comprehensive income
Aset keuangan tersedia untuk dijual 6 ( 768.000.000) Available for sale financial assets - Saldo laba Retained earning
Yang telah ditentukan penggunaannya 22 12.000.000.000 - Appropriated Yang belum ditentukan
penggunaannya 279.668.379.161 270.919.362.288 Unappropriated
546.807.399.844 528.644.119.721
Kepentingan non pengendali 2b 54.005.948.373 55.328.135.760 Non-controlling interests
JUMLAH EKUITAS 600.813.348.217 583.972.255.481 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 848.612.119.839 761.521.834.947 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial merupakan bagian yang tidak terpisahkan statements form an integral part of these dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK PT MULTI INDOCITRA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2016 December 31, 2016
(Expressed in Rupiah, unless otherwise stated)(Disajikan dalam Rupiah, kecuali dinyatakan lain) Catatan/
Notes 2016 2015
2d,2r,23,33 641.282.717.147 555.215.582.347 NET SALES PENJUALAN BERSIH
2d,2r,11,24,31,33 290.273.623.935 255.591.183.350 COST OF GOODS SOLD BEBAN POKOK PENJUALAN
351.009.093.212 299.624.398.997 GROSS PROFIT LABA BRUTO Beban penjualan, umum
Selling, general and
dan administrasi 2d,2r,11,25,31,33 ( 306.664.638.997) ( 263.898.829.238) administrative expenses
Pendapatan operasi lainnya 2c,11,26 13.580.571.036 12.754.601.659 Other operating income
Beban operasi lainnya 2c,27 ( 1.278.771.123) ( 3.431.496.798) Other operating expenses
LABA USAHA 56.646.254.128 45.048.674.620INCOME FROM OPERATIONS Pendapatan keuangan 28 1.462.459.750 995.350.589 Finance income Beban keuangan
29 ( 13.667.611.554) ( 8.388.021.296) Finance charges
INCOME BEFORE LABA SEBELUM BEBAN PAJAK PENGHASILAN 44.441.102.324 37.656.003.913
INCOME TAX EXPENSE BEBAN PAJAK PENGHASILAN 2s,30 ( 20.201.533.509) ( 11.364.662.974)
INCOME TAX EXPENSE
LABA BERSIH 24.239.568.815 26.291.340.939 NET INCOME
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOMEPos-pos yang akan Items that will be direklasifikasi ke laba rugi: reclassified to profit or loss:
Surplus revaluasi 2j,11 ( 360.007.111) 42.298.153.251 Revaluation surplus
Aset keuangan Available for sale tersedia untuk dijual ( 768.000.000) financial assets - Pos-pos yang tidak akanItems that will not be direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali liabilitas Remeasurement of defined imbalan pasti 31 ( 1.585.181.163) ( 2.995.458.193) benefit liability Pajak penghasilan terkait
30 396.295.292 578.880.480 Related income tax
LABA KOMPREHENSIF 21.922.675.833 66.172.916.477 COMPREHENSIVE INCOME
JUMLAH LABA BERSIH YANG DAPATTOTAL NET INCOME ATTRIBUTABLE TO: YANG DIATRIBUSIKAN KEPADA:
Pemilik entitas induk 20.749.016.873 23.344.376.122 Equity holders of the parent company
Kepentingan non pengendali 2b 3.490.551.942 2.946.964.817 Non controlling interest
24.239.568.815 26.291.340.939 TOTAL JUMLAH JUMLAH LABA KOMPREHENSIF YANG
TOTAL COMPREHENSIVE DAPAT DIATRIBUSIKAN KEPADA:
INCOME ATTRIBUTABLE TO:
Pemilik entitas induk 18.640.494.523 63.128.786.390 Equity holders of the parent company
Kepentingan non pengendali 2b 3.282.181.310 3.044.130.087 Non controlling interest
21.922.675.833 66.172.916.477 TOTAL JUMLAH
LABA BERSIH PER SAHAM DASAR 2v 34,85 39,12 BASIC EARNINGS PER SHARE
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial merupakan bagian yang tidak terpisahkan statements form an integral part of these dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
The original financial statements included herein are in the Indonesian language.
Dividend paid
Entitas Anak - - - - - - - - - - ( 4.851.230.552 ) ( 4.851.230.552 ) by Subsidiaries
Kepentingan non
31 Desember 2015 60.000.000.000 ( 332.700.000 ) 36.133.582.317 76.916.855.764 ( 899.137.813 ) 85.906.157.165 - - 270.919.362.288 528.644.119.721 55.328.135.760 583.972.255.481 December 31, 2015
Laba bersih tahun 2016 - - - - - - - - 20.749.016.873 20.749.016.873 3.490.551.942 24.239.568.815 Net income in 2016
Pengukuran kembali11 - - - 17.041.242.067 - 25.256.905.478 - - - 42.298.147.545 5.706 42.298.153.251 Revaluation surplus Saldo Balance as of
Reclassification of revaluation Reklasifikasi surplus surplus to revaluasi ke saldo laba 11 - - - ( 1.743.675.000 ) - - - - 1.743.675.000 - - - retained earnings Surplus revaluasi
Pengukuran kembali Remeasurement of atas liabilitas defined benefit
imbalan pasti - bersih - - - - ( 2.719.745.092 ) 206.007.815 - - - ( 2.513.737.277 ) 97.159.564 ( 2.416.577.713 ) liability - net
Entitas Anak yang established
baru didirikan - - - - - - - - - - 1.000.000 1.000.000 Subsidiary
Laba bersih tahun 2015 - - - - - - - - 23.344.376.122 23.344.376.122 2.946.964.817 26.291.340.939 Net income in 2015
Non controlling pengendali untuk interest in new
Saldo 1 Januari 2015 60.000.000.000 ( 332.700.000 ) 36.133.582.317 61.619.288.697 1.820.607.279 60.443.243.872 - - 251.798.041.166 471.482.063.331 57.134.236.225 528.616.299.556 January 1, 2015
Dividen 22 - - - - - - - - ( 5.966.730.000 ) ( 5.966.730.000 ) - ( 5.966.730.000 ) Dividend Dividen yang dibagikanCatatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
Catatan/ Issued and fully saham beredar/ Additional paid-in Revaluation comprehensive in equity of sale financial penggunaannya/ penggunaannya/ the parent Non controling Jumlah Ekuitas/
Notes paid share capital Treasury stock capital surplus income Subsidiary assets Appropriated Unappropriated company interest Total Equity Balance as ofPenghasilan Perubahan ekuitas Aset keuangan kepada pemilik Modal saham komprehensif Entitas Anak/ tersedia Saldo laba/ Retained earnings entitas induk/
ditempatkan dan Perolehan Tambahan modal lain/ Difference arising untuk dijual/ Equity attributable Kepentingan
disetor penuh/ kembali disetor/ Surplus revaluasi/ Other from changes Available for Telah ditentukan Belum ditentukan to owners of non pengendali/
For The Year Ended December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) Ekuitas yang Selisih transaksi dapat diatribusikan
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) PT MULTI INDOCITRA Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
4 PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK
The accompanying consolidated notes to the financial statements form an integral part of these consolidated financial statements.
Remeasurement of atas liabilitas defined benefit
imbalan pasti - bersih - - - - ( 8.709.457 ) ( 971.805.863 ) - - - ( 980.515.320 ) ( 208.370.551 ) ( 1.188.885.871 ) liability - net
The original financial statements included herein are in the Indonesian language.
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying consolidated notes to the financial statements form an integral part of these consolidated financial statements.
5 PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) PT MULTI INDOCITRA Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For The Year Ended December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated)
Ekuitas yang Selisih transaksi dapat diatribusikan Penghasilan Perubahan ekuitas Aset keuangan kepada pemilik Modal saham komprehensif Entitas Anak/ tersedia Saldo laba/ Retained earnings entitas induk/
ditempatkan dan Perolehan Tambahan modal lain/ Difference arising untuk dijual/ Equity attributable Kepentingan
disetor penuh/ kembali disetor/ Surplus revaluasi/ Other from changes Available for Telah ditentukan Belum ditentukan to owners of non pengendali/
Catatan/ Issued and fully saham beredar/ Additional paid-in Revaluation comprehensive in equity of sale financial penggunaannya/ penggunaannya/ the parent Non controling Jumlah Ekuitas/
Notes paid share capital Treasury stock capital surplus income Subsidiary assets Appropriated Unappropriated company interest Total Equity Surplus revaluasi 11 - - - - - ( 360.007.030 ) - - - ( 360.007.030 ) ( 81 ) ( 360.007.111 ) Revaluation surplus Rugi bersih investasiNet unrealized loss saham yang belum from investment direalisasikan 6 - - - - - - ( 768.000.000 ) - - ( 768.000.000 ) - ( 768.000.000 ) of shares Dividen yang dibagikan
Dividend paid
Entitas Anak - - - - - - - - - - ( 4.606.702.033 ) ( 4.606.702.033 ) by Subsidiaries
Uang mukaAdvances for penyertaan pada investment
Entitas Anak - - - - - - - - - - 2.333.336 2.333.336 in Subsidiary
Reklasifikasi Reclassification of saldo laba 22 - - - - - - - 12.000.000.000 ( 12.000.000.000 ) - - - retained earnings TambahanAdditional modal disetor 21 - - 130.801.850 - - - - - - 130.801.850 - 130.801.850 paid-in capital Perolehan kembali saham beredar 20 - ( 125.000.000 ) ( 483.016.250 ) - - - - - - ( 608.016.250 ) - ( 608.016.250 ) Treasury stock Saldo
Balance as of
31 Desember 2016 60.000.000.000 ( 457.700.000 ) 35.781.367.917 76.916.855.764 ( 907.847.270 ) 84.574.344.272 ( 768.000.000 ) 12.000.000.000 279.668.379.161 546.807.399.844 54.005.948.373 600.813.348.217 December 31, 2016
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK PT MULTI INDOCITRA Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2016 December 31, 2016
(Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) (Expressed in Rupiah, Unless Otherwise Stated) Catatan/
Notes 2016 2015
ARUS KAS DARI AKTIVITASCASH FLOWS FROM OPERATING OPERASI ACTIVITIES
Penerimaan dari pelanggan 627.466.405.684 561.693.854.093 Receipts from customers
Penerimaan bunga 1.462.459.750 995.350.589 Receipts of interest
Pembayaran kepada pemasok ( 280.958.751.026) ( 256.787.582.561) Payment to suppliers
Payments of operatingPembayaran beban usaha dan lainnya ( 277.077.295.394) ( 289.931.845.890) expense and other
Pembayaran bunga ( 13.667.611.554) ( 8.388.021.296) Payments of interest
Pembayaran pajak penghasilan badan ( 11.233.336.695) ( 13.803.554.138) Payments of corporate income tax
Kas bersih diperoleh dariNet cash provided by
(digunakan untuk) aktivitas operasi 45.991.870.765 ( 6.221.799.203) (used in) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES Hasil penjualan aset tetap
11 504.466.318 842.837.690 Proceeds from sale of fixed assets
Penambahan aset tetap 11,38 ( 52.276.400.192) ( 27.989.379.291) Addition of fixed assets
Perolehan investasi saham 6 ( 8.976.000.000) - Acquisition of nvestment of shares Kas bersih yang digunakan untukNet cash used in
aktivitas investasi ( 60.747.933.874) ( 27.146.541.601) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING PENDANAAN
ACTIVITIES Penambahan utang bank Addition in
jangka pendek 34.943.807.195 53.637.392.308 short-term bank loans
Penerimaan utang bank jangka panjang 11.720.000.000 4.504.735.093 Receipt of long-term bank loan
- Penerimaan tambahan modal disetor 130.801.850 Receipt of additional paid-in capital Uang muka penyertaan saham
Advances of investment dari non pengendali 2.333.336 by non controling interest -
Pembayaran utang bank jangka panjang ( 5.758.590.387) ( 8.615.064.542) Payment for long-term bank loan
Dividen kepada kepentingan Dividend to
non pengendali ( 4.606.702.033) ( 4.851.230.552) non controlling interest
Payment for
Pembayaran utang pembiayaan konsumen ( 2.490.163.773) ( 2.899.118.019) consumer financing obligation
Pembelian kembali saham beredar- ( 608.016.250) Purchase treasury stock Kepentingan non pengendali
Non controlling interest from dari aset bersih Entitas Anak net assets of new
- yang baru didirikan
1.000.000 established Subsidiary
- Pembayaran dividen
( 5.966.730.000) Payment of dividends Kas bersih diperoleh dari Net cash provided by
aktivitas pendanaan 33.333.469.938 35.810.984.288 financing activities
KENAIKAN BERSIH NET INCREASE IN
KAS DAN SETARA KAS 18.577.406.829 2.442.643.484 CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTSKAS DAN SETARA KAS AWAL TAHUN 76.703.294.776 71.314.734.050 AT BEGINNING OF YEAR
EFFECT OF EXCHANGE RATE CHANGES ON DAMPAK PERUBAHAN SELISIH KURS
TERHADAP KAS DAN SETARA KAS ( 779.997.392) 2.945.917.242 CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR TAHUN4 94.500.704.213 76.703.294.776 AT END OF YEAR KAS DAN SETARA KAS
CASH AND CASH EQUIVALENTS AKHIR TAHUN TERDIRI DARI :
AT END OF YEAR CONSIST OF:
Kas dan bank 85.000.704.213 75.203.294.776 Cash and banks
Deposito berjangka 9.500.000.000 1.500.000.000 Time deposits
Jumlah 94.500.704.213 76.703.294.776 Total
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial merupakan bagian yang tidak terpisahkan statements form an integral part of these dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2016 Dan Untuk Tahun Yang Berakhir Pada Tanggal
PT MULTI INDOCITRA Tbk AND SUBSIDIARIES CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 And
31 Desember 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain)
1. UMUM
a. Pendirian Perusahaan
b. Penawaran Umum Efek Perusahaan
22 September 2015/ Penjualan retail produk bayi/ January 2016 September 22, 2015 Retail sales of baby’s products
PT Citra Makmur Ritailindo Jakarta 99,97% 17.614 3.631 Januari 2016/
3 Nopember 1993/ Memproduksi kosmetik untuk January 1984 November 3, 1993 bayi dengan merk “Pigeon”/ Manufacturing baby’s cosmetic with “Pigeon” brand
Pemilikan langsung/ Directly owned PT Multielok Cosmetic (MEC) Serang 99,99% 237.905 235.261 Januari 1984/
31 Desember komersial/ Entitas Anak/ Kepemilikan/ 2016/ 2015/ Commercial Subsidiaries Domisili/ Percentage December 31, December 31, operation acquisition Kegiatan usaha/ Entitas Anak/Subsidiaries Domicile of ownership 2016 2015 date date Scope of activities
As of Desember 31, 2016 and 2015, the Company has Subsidiaries with details as follows: Jumlah aset (Jutaan Rupiah)/ Total asset (Million of Rupiah) Tanggal Tanggal operasi perolehan Persentase
Pada tanggal 31 Desember 2016 dan 2015, Perusahaan memiliki Entitas Anak, dengan rincian sebagai berikut :
c. The Company’s and Subsidiaries’s Structure
The Company received the effective statement from the Capital Market Supervisory Board (BAPEPAM) with Letter No. S-3350/PM/2005 dated December 9, 2005 for the Initial Public Offering (IPO) of its 100,000,000 shares with par value of Rp100 per share with a public offering price of Rp490 per share on December 21, 2005 all of the Company’s shares have been listed on the Indonesia Stock Exchange (BEI).
Perusahaan telah mendapatkan pernyataan efektif dari Ketua Badan Pengawas Pasar Modal (BAPEPAM) dengan Surat No. S-3350/PM/2005 pada tanggal 9 Desember 2005 untuk melakukan penawaran umum (Initial Public Offering atau IPO) atas 100.000.000 saham dengan nilai nominal Rp100 per saham kepada masyarakat dengan harga penawaran sebesar Rp490 per saham. Pada tanggal 21 Desember 2005 seluruh saham Perusahaan tersebut telah tercatat di Bursa Efek Indonesia (BEI).
b. The Company’s Public Offering
The Company’s domicile is at Jl. Gajah Mada No. 188, West Jakarta, with branch offices in Surabaya, East Java.
Perusahaan berkedudukan di Jl. Gajah Mada No. 188, Jakarta Barat dengan cabang di Surabaya, Jawa Timur.
The Company is engaged in general trading of commercial baby’s products and health care and cosmetics products. The Company commenced its operations in 1990.
Perusahaan bergerak dalam bidang perdagangan umum atas barang-barang konsumsi perlengkapan bayi dan produk perawatan kesehatan dan kosmetik. Perusahaan memulai produksi komersialnya pada tahun 1990.
The Articles of Association have been amended several times, most recently by notarial deed F.X. Budi Santoso Isbandi, SH No. 56 dated May 29, 2012 concerning changes in the Company’s domicile. This deed was approved by the Ministry of Law and Human Rights of Republic of Indonesia in its Letter No.AHU-43239.AH.01.02.Tahun 2012 dated August 9, 2012.
Anggaran dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir berdasarkan akta notaris F.X. Budi Santoso Isbandi, SH No. 56 tanggal 29 Mei 2012 sehubungan dengan perubahan domisili Perusahaan. Akta perubahan tersebut telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-43239.AH.01.02.Tahun 2012 tanggal 9 Agustus 2012.
PT Multi Indocitra Tbk (The Company) was established based on notarial deed No. 52 of Esther Daniar Iskandar, SH dated January 11, 1990. The deed of establishment was approved by the Minister of Justice of the Republic of Indonesia in its Decision Letter No. C2-7745.HT.01.01.Th.91 dated December 16, 1991.
PT Multi Indocitra Tbk (Perusahaan) didirikan berdasarkan akta notaris Esther Daniar Iskandar, SH No. 52 tanggal 11 Januari 1990. Akta Pendirian Perusahaan disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. C2-7745.HT.01.01.Th.91 tanggal 16 Desember 1991.
a. The Company’s Establishment
1. GENERAL
For The Year Ended December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated)
c. Struktur Perusahaan dan Entitas Anak
31 Desember
PT MULTI INDOCITRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) Pada Tanggal 31 Desember 2016 Dan Untuk Tahun Yang Berakhir Pada Tanggal
PT MULTI INDOCITRA Tbk AND SUBSIDIARIES CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS (Continued) As of December 31, 2016 And
For The Year Ended December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated)