BEBAN POKOK PENDAPATAN COST OF REVENUES

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 136 30. BEBAN USAHA 30. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 30092013 30092012 Penjualan Selling Ongkos angkut 24.296 22.606 Delivery expense Gaji, upah dan kesejahteraan karyawan 5.933 6.814 Salaries, wages and employees benefit Klaim pelanggan 255 692 Customer claims Transportasi dan komunikasi 302 341 Transportation and communication Beban kantor 1.066 599 Office expense Lain-lain masing-masing dibawah US200 1.867 1.597 Other each below US200 Sub-total 33.720 32.649 Total Umum dan Administrasi General and Administrative Gaji, upah dan kesejahteraan karyawan 49.312 45.506 Salaries, wages and employees benefit Asuransi dan sewa 6.405 6.175 Insurance and rental Perawatan dan pemeliharaan 2.571 3.906 Repairs and maintenance Beban kantor 1.011 5.577 Office expense Penyusutan dan amortisasi 4.825 3.285 Depreciation and amortization Tanggung jawab sosial dan Corporate Social Responsibility and Program Kemitraan 310 797 Community Development CSR Jasa profesional 1.337 1.167 Profesional fees Transportasi dan komunikasi 1.351 1.359 Transportation and communication Pendidikan dan pelatihan 832 907 Education and training Lain-lain masing-masing dibawah US200 3.751 3.354 Other each below US200 Sub-total 71.706 72.033 Total Total 105.426 104.682 Total Beban gaji, upah dan kesejahteraan karyawan untuk periode yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012 termasuk pemberian penghargaan kepada karyawan dan manajemen Perusahaan dan Entitas Anak berupa pembiayaan kepemilikan saham baru melalui program MESOP sebesar US3 dan US942 Catatan 38. Salaries, wages and employees benefits expense for the periods ended September 30, 2013 and 2012 includes providing rewards to the Company‟s and Subsidiaries‟ employees and management in the form of financing the ownership of the Company‟s new shares through MESOP program amounting to US3 and US942 Note 38. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 137 31. LABA RUGI PER SAHAM 31. EARNINGS LOSS PER SHARE Berikut ini adalah rekonsiliasi faktor-faktor penentu perhitungan laba per saham dasar dan dilusian: The following presents the reconciliation of the numerators and denominators used in the computation of basic and diluted earnings per share: Dasar Basic 7.899 15.775.000.000 0,00000 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap kedua Second phase Dilusian Diluted 7.899 15.775.000.000 0,00000 2013 Rata-rata tertimbang Saham biasa yang Beredar Weighted Average Number of Ordinary Shares Outstanding Laba Per Saham Earnings Per Share Amount Rugi neto Net Loss Dasar Basic 44.678 15.775.000.000 0,00000 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap kedua Second phase Dilusian Diluted 44.678 15.775.000.000 0,00000 Rugi neto Net Loss Rata-rata tertimbang Saham biasa yang Beredar Weighted Average Number of Ordinary Shares Outstanding Laba Per Saham Earnings Per Share Amount 2012