SALDO LABA RETAINED EARNINGS PENJUALAN NETO NET SALES

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2015 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2015 and for the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 52 21. SALDO LABA 21. RETAINED EARNINGS Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan No. 50 tanggal 30 Mei 2014, yang dibuat di hadapan Lies Herminingsih, S.H., Notaris di Jakarta, pemegang saham menyetujui, antara lain, penetapan penggunaan laba bersih tahun buku 2013 untuk pembagian dividen tunai sebesar Rp12 Rupiah penuh setiap saham atau sebesar Rp36.000, penyisihan dana cadangan sebesar Rp10.000 dan sisanya dimasukkan sebagai saldo laba. Based on the Minutes of Annual Shareholders’ General Meeting No. 50 held on May 30, 2014, which were notarized by Lies Herminingsih, S.H., Notary in Jakarta, the shareholders approved, among other things, the appropriation of 2013 net income for distribution of cash dividends of Rp12 full amount per share or Rp36,000, and general reserves of Rp10,000 with the remaining balance being declared as unappropriated retained earnings. Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan No. 68 tanggal 28 Mei 2013, yang dibuat di hadapan SP. Henny Singgih, S.H., Notaris di Jakarta, pemegang saham menyetujui, antara lain, penetapan penggunaan laba bersih tahun buku 2012 untuk pembagian dividen tunai sebesar Rp10 Rupiah penuh setiap saham atau seluruhnya Rp30.000, penyisihan dana cadangan sebesar Rp10.000 dan sisanya dimasukkan sebagai saldo laba. Based on the Minutes of Annual Shareholders’ General Meeting No. 68 held on May 28, 2013, which were notarized by SP. Henny Singgih, S.H., Notary in Jakarta, the shareholders approved, among other things, the appropriation of 2012 net income for distribution of cash dividends of Rp10 full amount per share or Rp30,000, in their entirety, and general reserves of Rp10,000 with the remaining balance being declared as unappropriated retained earnings. 22. PENJUALAN NETO 22. NET SALES Rincian penjualan neto adalah sebagai berikut: The details of net sales are as follows: Periode yang Berakhir pada tanggal 31 Maret Period ended March 31, 2015 2014 Benih Seeds Benih jagung 51.752 55.135 Corn seeds Benih sayuran dan buah-buahan 50.321 59.748 Vegetable and fruit seeds Benih padi 4.087 211 Paddy seeds Total benih 106.160 115.094 Total seeds Pestisida 150.712 135.839 Pesticides Lain-lain 5.892 6.295 Others Total penjualan - neto 262.764 257.228 Total sales - net Pada tanggal 31 Maret 2015 dan 2014, tidak terdapat transaksi penjualan yang dilakukan terhadap pelanggan dengan total penjualan kumulatif selama satu periode melebihi 10 dari penjualan neto konsolidasian. As of March 31, 2015 and 2014, there were no sales transactions involving any single customer with periodical cumulative sales exceeding 10 of consolidated net sales. The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Maret 2015 dan Untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2015 and for the Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 53 23. BEBAN POKOK PENJUALAN 23. COST OF GOODS SOLD