The original consolidated financial statements included herein are in Indonesian language.
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN NERACA KONSOLIDASI (BELUM DIAUDIT) 30 September 2010 dan 2009 (Disajikan dalam Rupiah)
2010
PT KALBE FARMA Tbk. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (UNAUDITED) September 30, 2010 and 2009 (Expressed in Rupiah)
Catatan/ Notes
2009
ASET ASET LANCAR Kas dan setara kas
ASSETS 1.570.132.925.725
Investasi jangka pendek, bersih Piutang usaha, setelah dikurangi penyisihan piutang ragu-ragu sejumlah Rp7.613.803.879 pada periode 2010 dan Rp9.662.988.876 pada periode 2009 Piutang lain-lain
1.321.811.790.351 83.980.854.182
Persediaan, bersih Aset lancar lainnya
1.596.325.839.719 237.967.734.663
Jumlah Aset Lancar
4.815.597.163.682
ASET TIDAK LANCAR Investasi jangka panjang Aset pajak tangguhan, bersih Tagihan restitusi pajak penghasilan Aset tetap, setelah dikurangi akumulasi penyusutan sejumlah Rp1.126.058.140.382 pada periode 2010 dan Rp1.107.121.456.539 pada periode 2009 Aset tidak berwujud, bersih Uang muka pembelian aset tetap Aset tidak lancar lainnya
5.378.019.042
11.358.966.206 29.454.719.848 2.657.408.947
2c,3 2d,4,13, 28b
2f,5,13 2f,6 2g,2h,7, 8,13,23 2i,9
2b 2t 2t,17
2g,2j,2k,7,11, 13,23,24 2b,2n, 246.915.536.894 2p,12,24
1.512.770.485.655
33.471.605.300 26.348.808.953
28a 2l
1.223.600.573.265
CURRENT ASSETS Cash and cash equivalents
22.837.840.447
Short-term investments, net
Trade receivables, net of allowance for doubtful accounts of Rp7,613,803,879 in 2010 and 1.227.029.152.174 Rp9,662,988,876 in 2009 89.661.329.118 Other receivables 1.497.208.210.515 245.353.774.224
Inventories, net Other current assets
4.305.690.879.743
Total Current Assets
45.750.512 36.199.194.269 25.883.035.459
NON-CURRENT ASSETS Long-term investments Deferred tax assets, net Claims for income tax refund
Property, plant and equipment, net of accumulated depreciation of Rp1,126,058,140,382 in 2010 and Rp1,107,121,456,539 1.360.475.653.384 in 2009 281.291.293.584 26.320.047.937 11.739.675.117
Intangible assets, net Advances for purchases of equipment Other non-current assets
Jumlah Aset Tidak Lancar
1.862.977.531.803
1.741.954.650.262
Total Non-current Assets
JUMLAH ASET
6.678.574.695.485
6.047.645.530.005
TOTAL ASSETS
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
1
The original consolidated financial statements included herein are in Indonesian language.
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN NERACA KONSOLIDASI (lanjutan) (BELUM DIAUDIT) 30 September 2010 dan 2009 (Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (continued) (UNAUDITED) September 30, 2010 and 2009 (Expressed in Rupiah)
Catatan/ Notes
2010
2009 LIABILITIES AND SHAREHOLDERS’ EQUITY
KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman jangka pendek Hutang usaha Hutang lain-lain Biaya masih harus dibayar Hutang pajak Hutang jangka panjang yang jatuh tempo dalam waktu satu tahun: Hutang sewa pembiayaan Hutang hubungan istimewa Jumlah Kewajiban Lancar KEWAJIBAN TIDAK LANCAR Kewajiban pajak tangguhan, bersih Hutang sewa pembiayaan setelah dikurangi bagian jatuh tempo dalam waktu satu tahun Estimasi kewajiban imbalan kerja karyawan Selisih lebih akumulasi kerugian atas biaya perolehan investasi Perusahaan asosiasi Jumlah Kewajiban Tidak Lancar JUMLAH KEWAJIBAN GOODWILL NEGATIF HAK MINORITAS ATAS ASET BERSIH ANAK PERUSAHAAN
167.055.772.948 429.282.089.528 175.024.744.130 332.739.677.094 110.588.005.142
293.397.204 582.825.577
4,5,8,11,13 14 15 16 2t,17
2k,11 2g,7
1.215.566.511.623
CURRENT LIABILITIES Short-term loans Trade payables Other payables Accrued expenses Taxes payable Current maturities of long-term debts: 214.750.027 Obligations under finance leases 676.337.370 Due to related parties
306.016.567.241 475.006.616.261 34.437.067.140 437.207.836.806 224.917.767.358
1.478.476.942.203
Total Current Liabilities
2t
7.686.342.575
NON-CURRENT LIABILITIES Deferred tax liabilities, net
819.390.347
2k,11
1.510.892.005
99.021.542.943
2s,27
103.517.583.748
-
2b,10
1.212.246.306
Obligations under finance leases net of current maturities Estimated liabilities for employees’ service entitlement benefits Accumulated loss of Associated company in excess of investment cost
104.609.047.492
113.927.064.634
Total Non-current Liabilities
1.320.175.559.115
1.592.404.006.837
TOTAL LIABILITIES
273.489.297
NEGATIVE GOODWILL
458.521.912.910
MINORITY INTERESTS IN NET ASSETS OF SUBSIDIARIES
4.768.114.202
229.259.246
370.655.509.812
2b
2b,18
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
2
The original consolidated financial statements included herein are in Indonesian language.
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN NERACA KONSOLIDASI (lanjutan) (BELUM DIAUDIT) 30 September 2010 dan 2009 (Disajikan dalam Rupiah)
2010 EKUITAS Modal saham - nilai nominal Rp50 per saham Modal dasar 17.000.000.000 saham Modal ditempatkan dan disetor penuh - 10.156.014.422 saham Agio saham Selisih transaksi perubahan ekuitas Anak perusahaan Selisih transaksi restrukturisasi entitas sepengendali
507.800.721.100 4.441.133.136 949.739.690
PT KALBE FARMA Tbk. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (continued) (UNAUDITED) September 30, 2010 and 2009 (Expressed in Rupiah)
Catatan/ Notes
19 2m,19,20 2b
(36.758.673.814)
Laba belum direalisasi atas kenaikan nilai pasar investasi jangka pendek, bersih 185.196.300 Selisih kurs atas penjabaran laporan keuangan 1.327.604.248 Saldo laba Telah ditentukan penggunaannya 49.447.454.095 Belum ditentukan penggunaannya 5.147.404.561.566 Modal saham yang diperoleh kembali 780.990.000 saham pada periode 2010 dan 782.490.000 saham pada periode 2009 (687.283.369.009)
2d,4 2b
2m,19
2009 SHAREHOLDERS’ EQUITY Capital stock - Rp50 par value per share Authorized 17,000,000,000 shares Issued and fully paid 507.800.721.100 10,156,014,422 shares 2.640.000.000 Additional paid-in capital Differences arising from changes (2.451.108.011) in Subsidiaries’ equities Difference in values of restructuring transactions among entities (36.758.673.814) under common control Unrealized gains on appreciation in market values of 98.750.700 short-term investments, net Differences arising from (2.279.807.592) foreign currency translations Retained earnings 40.157.416.692 Appropriated 4.175.842.214.895 Unappropriated
(688.603.393.009)
Treasury stock 780,990,000 shares in 2010 and 782,490,000 shares in 2009
Ekuitas, Bersih
4.987.514.367.312
3.996.446.120.961
Shareholders’ Equity, Net
JUMLAH KEWAJIBAN DAN EKUITAS
6.678.574.695.485
6.047.645.530.005
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
3
The original consolidated financial statements included herein are in Indonesian language.
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN LAPORAN LABA RUGI KONSOLIDASI (BELUM DIAUDIT) Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2010 dan 2009 (Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) Periods Ended September 30, 2010 and 2009 (Expressed in Rupiah)
2010
Catatan/ Notes
PENJUALAN BERSIH
7.272.485.365.251
2q,2u, 5,21,22
BEBAN POKOK PENJUALAN
3.545.374.704.843
LABA KOTOR
2009 6.493.993.791.287
NET SALES
3.301.578.746.140
COST OF GOODS SOLD
3.727.110.660.408
3.192.415.045.147
GROSS PROFIT
BEBAN USAHA Penjualan Umum dan administrasi Penelitian dan pengembangan
2g,2q,2s,7,9, 11,24,27,28c, 1.977.947.964.634 28h,28i,28j,32 400.294.845.544 60.863.107.251
1.734.083.601.403 354.673.429.045 50.630.189.538
OPERATING EXPENSES Selling General and administrative Research and development
Jumlah Beban Usaha
2.439.105.917.429
2.139.387.219.986
Total Operating Expenses
LABA USAHA
1.288.004.742.979
1.053.027.825.161
INCOME FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN Penghasilan bunga Laba atas penjualan aset tetap Rugi selisih kurs, bersih Rugi atas penjualan investasi pada Anak perusahaan
2g,2q,2s,2u,7, 8,11,21,23,27
(61.862.384.502)
Other Charges, Net
3,4,25
54.007.359.110
9.258.566.542 (42.383.211.495)
2j,11 2r,30
9.497.552.196 (85.433.949.264)
(18.665.564.808)
2b
(13.678.451.852)
2k,13,26
Beban bunga dan keuangan Laba atas penjualan investasi jangka pendek Rupa-rupa, bersih
2d (14.815.348.967) 2b,2n,2o,12
Beban lain-lain, Bersih
(43.783.676.722)
LABA SEBELUM MANFAAT (BEBAN) PAJAK PENGHASILAN
5.928.242.882 (115.190.403)
OTHER INCOME (CHARGES) Interest income Gain on sale of property and equipment Loss on foreign exchange, net Loss on sale of investment in Subsidiaries Interest expense and financial charges Gain on sale of short-term investments Miscellaneous, net
36.500.333.858
1.244.221.066.257
MANFAAT (BEBAN) PAJAK PENGHASILAN Periode berjalan Tangguhan
(303.286.792.277) 981.042.218
Beban Pajak Penghasilan, Bersih
(302.305.750.059)
(45.746.399.023)
991.165.440.659
2t,17
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.
INCOME BEFORE INCOME TAX BENEFIT (EXPENSE)
(285.405.090.775) 940.609.306
INCOME TAX BENEFIT (EXPENSE) Current Deferred
(284.464.481.469)
Income Tax Expense, Net
The accompanying notes form an integral part of these consolidated financial statements.
4
The original consolidated financial statements included herein are in Indonesian language.
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN LAPORAN LABA RUGI KONSOLIDASI (lanjutan) (BELUM DIAUDIT) Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2010 dan 2009 (Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (continued) (UNAUDITED) Periods Ended September 30, 2010 and 2009 (Expressed in Rupiah)
Catatan/ Notes
2010 LABA SEBELUM HAK MINORITAS ATAS LABA BERSIH ANAK PERUSAHAAN
941.915.316.198
HAK MINORITAS ATAS LABA BERSIH ANAK PERUSAHAAN
(39.987.085.086)
LABA BERSIH
901.928.231.112
LABA PER SAHAM DASAR
2b,18
2009
706.700.959.190
INCOME BEFORE MINORITY INTERESTS IN NET EARNINGS OF SUBSIDIARIES
(90.996.982.364)
MINORITY INTERESTS IN NET EARNINGS OF SUBSIDIARIES
615.703.976.826 2v,19,29
NET INCOME BASIC EARNINGS PER SHARE
Laba usaha
137
110
Income from operations
Laba bersih
96
64
Net income
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
5
