BEBAN POKOK PENDAPATAN COST OF REVENUES

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 137 30. BEBAN USAHA 30. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 30092014 30092013 Penjualan Selling Ongkos angkut 16.263 24.296 Delivery expense Gaji, upah dan kesejahteraan karyawan 6.207 5.933 Salaries, wages and employees benefit Klaim pelanggan 206 255 Customer claims Transportasi dan komunikasi 277 302 Transportation and communication Beban kantor 993 1.066 Office expense Lain-lain masing-masing dibawah US200 1.080 1.867 Other each below US200 Sub-total 25.025 33.720 Total Umum dan Administrasi General and Administrative Gaji, upah dan kesejahteraan karyawan 52.230 49.312 Salaries, wages and employees benefit Asuransi dan sewa 6.517 6.405 Insurance and rental Perawatan dan pemeliharaan 2.422 2.571 Repairs and maintenance Beban kantor 6.357 1.011 Office expense Penyusutan dan amortisasi 11.016 4.825 Depreciation and amortization Tanggung jawab sosial dan Corporate Social Responsibility and bina lingkungan 552 310 Community Development CSR Jasa profesional 1.499 1.337 Profesional fees Transportasi dan komunikasi 1.086 1.351 Transportation and communication Pendidikan dan pelatihan 506 832 Education and training Pencadangan penurunan nilai piutang 1.413 136 Provision for impairment receivables Lain-lain masing-masing dibawah US200 3.282 3.615 Other each below US200 Sub-total 86.881 71.706 Total Total 111.906 105.426 Total Beban gaji, upah dan kesejahteraan karyawan untuk periode yang berakhir pada tanggal-tanggal 30 September 2014 dan 2013 termasuk pemberian penghargaan kepada karyawan dan manajemen Perusahaan dan Entitas Anak berupa pembiayaan kepemilikan saham baru melalui program MESOP sebesar US140 dan US3 Catatan 39. Salaries, wages and employees benefits expense for the periods ended September 30, 2014 and 2013 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 US140 and US3 Note 39. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 138 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 117.479.000 15.775.000.000 0,0074 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap k edua Second phase Dilusian Diluted 117.479.000 15.775.000.000 0,0074 Rata-rata tertimbang Saham biasa yang Beredar Weighted Average Number of Ordinary Shares Outstanding Laba Per Saham Earnings Per Share Amount 2014 Rugi neto Net Loss Dasar Basic 10.090.000 15.775.000.000 0,0006 Ditambah: asumsi penerbitan saham dari Program Opsi Kepemilikan Saham Manajemen Add: Assumed excercise of Management Stock Ownership issued - Tahap pertama First phase - Tahap k edua Second phase Dilusian Diluted 10.090.000 15.775.000.000 0,0006 2013 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