PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS UNTUK PERIODE YANG BERAKHIR TANGGAL 30 JUNI 2016 (TIDAK DIAUDIT) DAN UNTUK TAHUN YANG BERAKHIR TANGGAL 31 DESEMBER 2015 (DIAUDIT) SERTA PERIODE YANG BERAKHIR TANGGAL 30 JUNI 2015 (TIDAK DIAUDIT) FOR THE PERIOD ENDED JUNE 30, 2016 (UNAUDITED) AND THE YEAR ENDED DECEMBER 31, 2015 (AUDITED) AND THE PERIOD ENDED JUNE 30, 2015 (UNAUDITED)
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK DAFTAR ISI
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES TABLE OF CONTENTS Halaman/ Pages
SURAT PERNYATAAN DIREKSI
DIRECTORS’ STATEMENT LETTER
LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 30 Juni 2016 (Tidak Diaudit) dan 31 Desember 2015 (Diaudit) serta tanggal 30 Juni 2015 (Tidak Diaudit)
CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 (Unaudited) and December 31, 2015 (Audited) and June 30, 2015 (Unaudited)
Laporan Posisi Keuangan Konsolidasian
1
Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian
3
Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
4
Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
5
Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian
6
Notes to Consolidated Financial Statements
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 Juni 2016 DAN 31 DESEMBER 2015
Catatan/ Notes
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION June 30, 2016 AND December 31, 2015
30 Juni / June 30 2016 US$
31 Desember/ December 31, 2015 US$
ASET ASET LANCAR Kas dan setara kas Aset keuangan lainnya Piutang usaha Pihak berelasi Pihak ketiga Piutang lain-lain Pihak berelasi Pihak ketiga Persediaan Uang muka pembelian Pajak dibayar dimuka Biaya dibayar dimuka
ASSETS
37,513,907 5,997,418
25,884,307 5,363,496
11,578,080 61,650,394
1,782,525 72,449,978
115,615 3,514,231 132,234,461 7,680,968 41,715,447 2,507,261
12,818 2,990,943 135,767,968 6,009,703 42,157,354 1,857,280
CURRENT ASSETS Cash and cash equivalents Other financial assets Trade accounts receivable Related parties Third parties Other accounts receivable Related parties Third parties Inventories Purchase advances Prepaid taxes Prepaid expenses
304,507,782
294,276,372
Total Current Assets
13 6,42
45,615,218 375,298
35,085,334 -
14
507,877,808
467,862,394
15 16
776,943 2,261,554
5,380,456 2,246,740
Jumlah Aset Tidak Lancar
556,906,821
510,574,924
Total Noncurrent Assets
JUMLAH ASET
861,414,603
804,851,296
TOTAL ASSETS
5 6,42 7 39 8 39 9 10 11,36 12
Jumlah Aset Lancar ASET TIDAK LANCAR Investasi pada entitas asosiasi Aset keuangan lainnya Aset tetap - setelah dikurangi akumulasi penyusutan US$ 621,974,771 pada 30 Juni 2016 US$ 608.893.069 pada 31 Desember 2015
Uang muka pembelian aset tetap Uang jaminan
NONCURRENT ASSETS Investments in associates Other financial assets Property, plant and equipment net of accumulated depreciation of US$ 621,974,771 at June 30, 2016, US$ 608,893,069 at December 31, 2015 Advances for purchases of property, plant and equipment Guarantee deposits
See accompanying notes to consolidated financial statements which are an integral par of the consolidated financial statements
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
1
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 30 Juni 2016 DAN 31 DESEMBER 2015-Lanjutan
Catatan/ Notes
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION June 30, 2016 AND December 31, 2015-Continued
30 Juni/ June 30/ 2016 US$
31 Desember/ December 31, 2015 US$
LIABILITAS DAN EKUITAS LIABILITAS JANGKA PENDEK Utang usaha Pihak berelasi Pihak ketiga Utang lain-lain Pihak berelasi Pihak ketiga Utang pajak Biaya masih harus dibayar Utang bank jangka pendek Utang jangka panjang yang jatuh tempo dalam satu tahun Bank Sewa pembiayaan Liabilitas derivatif
LIABILITIES AND EQUITY 17 39
27,066,197 162,806,269
18,684,533 169,118,595
19,36 20 21
2,224,972 898,396 7,393,500 53,769,850
28,157 2,975,691 525,155 7,699,002 46,597,852
21 22 42
10,886,813 2,197,976 540,743
7,487,579 2,196,568 2,084,661
267,784,716
257,397,793
18 39
Jumlah Liabilitas Jangka Pendek LIABILITAS JANGKA PANJANG Utang jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam satu tahun Bank Sewa pembiayaan Pendapatan ditangguhkan Liabilitas pajak tangguhan - bersih Liabilitas imbalan pasca kerja Liabilitas derivatif jangka panjang
CURRENT LIABILITIES Trade accounts payable Related parties Third parties Other accounts payable Related parties Third parties Taxes payable Accrued expenses Short-term bank loans Current maturities of long-term liabilities Bank Finance lease Derivative liabilities Total Current Liabilities NONCURRENT LIABILITIES
271,464,428 1,107,673 1,148,658 7,577,796 13,673,340 3,364
227,449,994 2,206,848 1,190,324 7,009,615 11,894,745 862,689
Long-term liabilities - net of current maturities Bank Finance lease Deferred revenue Deferred tax liabilities - net Employment benefits obligations Long term derivative liabilities
Jumlah Liabilitas Jangka Panjang
294,975,259
250,614,215
Total Noncurrent Liabilities
Jumlah Liabilitas
562,759,975
508,012,008
Total Liabilities EQUITY Capital stock - Rp 500 par value per share Authorized - 1,000,000,000 shares Subscribed, issued and paid-up 654,351,707 shares Additional paid-in capita Other components of equity Other comprehensive income Retained earnings Appropriated Unappropriated Difference in value of equity transaction with non-controlling interest
EKUITAS Modal saham - nilai nominal Rp 500 per saham Modal dasar - 1.000.000.000 saham Modal ditempatkan dan disetor 654.351.707 saham Tambahan modal disetor Komponen ekuitas lainnya Penghasilan komprehensif lain Saldo laba Ditentukan penggunaannya Tidak ditentukan penggunaannya Selisih transaksi ekuitas dengan pihak nonpengendal Ekuitas yang diatribusikan kepada pemilik Perusahaan Kepentingan nonpengendali
21 22 23 36 38 42
24 25 26 27
160,217,573 (14,713,079) 15,132,149 954,492
160,217,573 (14,713,079) 13,627,071 954,492
37
17,475 132,816,830
16,475 132,628,730
1b
(463,040)
(463,040)
293,962,400 4,692,228
292,268,222 4,571,066
Equity attributable to owners of the Company Non-controlling interests
Jumlah Ekuitas
298,654,628
296,839,288
Total Equity
JUMLAH LIABILITAS DAN EKUITAS
861,414,603
804,851,296
TOTAL LIABILITIES AND EQUITY
28
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
See accompanying notes to consolidated financial statements which are an integral par of the consolidated financial statements
2
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 30 JUNI 2016 DAN 30 JUNI 2015 30 Juni/ June 30, 2016 US$
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED JUNE 30, 2016 AND JUNE 30, 2015 30 Juni/ June 30, 2015 *) US$
Catatan/ Notes
PENJUALAN BERSIH
336,139,610
29,39,41
350,951,372
NET SALES
BEBAN POKOK PENJUALAN
306,286,132
30
317,522,981
COST OF GOODS SOLD
LABA KOTOR Beban penjualan Beban umum dan administrasi Bagian rugi bersih entitas asosiasi Keuntungan ( Kerugian ) kurs mata uang asing - bersi Beban keuangan Penghasilan investasi Keuntungan lain-lain - bersih
29,853,478 (13,858,354) (7,321,877) (2,885,892) 454,055 (5,743,063) 66,647 313,449
LABA SEBELUM PAJAK
878,443
BEBAN PAJAK - BERSIH
(568,181)
LABA TAHUN BERJALAN
310,262
33,428,391 31 32 13 42 33 34 35
(15,626,468) (8,190,119) (4,024,302) (2,537,256) (1,595,360) 183,274 1,552,092 3,190,252
36
(1,782,531) 1,407,721
PENDAPATAN KOMPREHENSIF LAIN: Pos-pos yang tidak akan direklasifikasi ke laba rugi: Cadangan
GROSS PROFIT Selling expenses General and administrative expenses Equity in net loss of associates Gain ( Loss ) on foreign exchange - net Finance cost Investment income Other gains - net INCOME BEFORE TAX INCOME TAX EXPENSE - NET INCOME FOR THE YEAR OTHER COMPREHENSIVE INCOME Items that will not be reclassified subsequently to profit or loss:
1,505,078
27
-
Reserve
Jumlah penghasilan komprehensif lain setelah pajak
1,505,078
JUMLAH LABA KOMPREHENSIF TAHUN BERJALAN
1,815,340
1,407,721
TOTAL COMPREHENSIVE INCOME FOR THE YEAR
LABA YANG DAPAT DIATRIBUSIKAN KEPADA: Pemilik Entitas Induk Kepentingan Nonpengendali
189,100 121,162
1,224,980 182,741
PROFIT ATTRIBUTABLE TO: Owners of the Company Non-controlling interests
Laba bersih tahun berjalan
310,262
1,407,721
Net income for the year
-
28
Total other comprehensive income, net of tax
JUMLAH LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA: Pemilik Entitas Induk Kepentingan Nonpengendali
1,694,178 121,162
1,224,980 182,741
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO : Owners of the Company Non-controlling interests
Jumlah Laba Rugi Komprehensif
1,815,340
1,407,721
Total comprehensive income
Laba Per Saham Dasar
0.0006
43
0.0037
*) Disajikan kembali (Catatan 49)
Basic Earnings Per Share
*) As restated (Notes 49)
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
3
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN UNTUK PERIODE-PERIODE YANG BERAKHIR 30 JUNI 2016 ( TIDAK DIAUDIT ) DAN 30 JUNI 2015 ( TIDAK DIAUDIT )
Catatan/ Notes
Saldo per 1 Januari 2015 Laba bersih tahun berjalan*) Jumlah Laba Rugi Komprehensif Cadangan Umum Penambahan ekuitas dari entitas diakuisisi pada tahun 2015*)
Tambahan modal Ekuitas disetor/ penggabungan Komponen ekuitas Modal Disetor/ Additional usaha/ lainnya/ Paid-up Paid-in Merging entity Other component of Capital Capital equity equity US$ US$ US$ 160,217,573
916,682
13,423,814
10,403,000
3,519,821
-
-
-
-
-
37
-
-
-
-
-
-
1b
Saldo per 30 Juni 2015 *)
160,217,573 160,217,573
Cadangan Umum
Penghasilan komprehensif lain/ Other comprehensive income Bagian atas revaluasi aset entitas Pengukuran kembali asosiasi/ atas program Share in the imbalan pasti/ revaluation Remeasurement of of assets of defined benefit an associate obligation US$ US$
28
Saldo per 1 Januari 2016 Laba bersih tahun berjalan Penghasilan Komprehensif Lain Cdangan Investasi Jumlah Laba Rugi Komprehensif
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE PERIODS ENDED JUNE 30, 2016 ( UNAUDITED )AND JUNE 30, 2015 ( UNAUDITED )
916,682 (14,713,079)
(1,456,413)
Saldo Laba/Retained Earnings Ditentukan Tidak Ditentukan Penggunaannya/ Penggunaannya/ Appropriated Unappropriated US$ US$
(2,559,551)
15,475
121,997,711
-
-
1,224,980 1,224,980
-
-
1,000
-
-
-
(1,000) 1,456,413
Selisih transaksi ekuitas dengan pihak non pengendali/ Difference in value of equity transaction with non-controlling interest US$ (377,904)
Diatribusikan kepada pemilik Perusahaan/ Equity attributable to owners of the Company US$
Kepentingan Non Pengendali/ Non-controlling interest US$
Jumlah Ekuitas/ Total Equity US$
307,556,621
4,215,567
311,772,188
-
1,224,980 1,224,980
182,7.41 182,741
1,407,721 1,407,721
-
-
-
-
-
-
-
-
10,403,000
3,519,821
(2,559,551)
15,475
124,679,104
(377,904)
308,781,601
4,398,308
313,179,909
Balance as of June 30, 2015 *)
13,627,071
3,519,821
(2,565,329)
16,475
132,628,730
(463,040)
292,268,222
4,571,066
296,839,288
Balance as of January 1, 2016 Profit for the year Other Comprehensive Income Reserve on investment Total Comprehensive Income
-
-
-
-
-
-
-
189,100
-
189,100
121,162
310,262
-
-
-
1,505,078 1,505,078
-
-
-
189,100
-
1,505,078 1,694,178
121,162
1,505,078 1,815,340
160,217,573
(14,713,079)
Appropriation for general reserve Additional equity of entities acquired in 2015*)
-
28
37
Profit for the year*) Total Comprehensive Income
11,967,401
27
Saldo per 30 Juni 2016
Balance as of January 1, 2015
-
-
-
-
15,132,149
3,519,821
-
1,000
(2,565,329)
17,475
(1,000) 132,816,830
(463,040)
-
-
-
293,962,400
4,692,228
298,654,628
Appropriation for general reserve Balance as of June 30, 2016
*) Disajikan kembali (Catatan 49)
*) As restated (Notes 49)
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
4
PT. INDO-RAMA SYNTHETICS Tbk DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 30 JUNI 2016 DAN 30 JUNI 2015
PT. INDO-RAMA SYNTHETICS Tbk AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2016 AND JUNE 30, 2015 30 Juni/ June 30, 2016 US$
ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas kepada: Pemasok, pemasok jasa dan lain-lain Direksi dan karyawan
30 Juni/ June 30, 2015*) US$ CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash paid to: Suppliers, service vendors and others Directors and employees
337,143,639
363,251,208
(269,553,093) (29,561,591)
(322,615,250) (28,988,551)
Kas dihasilkan dari operasi Pengembalian pajak Lain-lain - bersih
38,028,955 953,909 (2,370,036)
11,647,407 7,988,294 (1,047,569)
Cash generated from operations Taxes refund Others - net
Kas Bersih Diperoleh dari Aktivitas Operasi
36,612,828
18,588,132
Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI Penerimaan bersih investasi sementara Hasil penjualan aset tetap Penerimaan bunga Perolehan aset tetap Perolehan investasi pada entitas asosiasi
99,632 947,628 66,647 (60,316,523) (13,415,775)
243,823 179,671 (29,990,640) (11,249,599)
CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from temporary investments Proceeds from sale of property, plant and equipment Interest received Acquisitions of property, plant and equipment Additional investment in an associate
Kas Bersih Digunakan untuk Aktivitas Investasi
(72,618,391)
(40,816,745)
Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan pinjaman jangka panjang Pembayaran utang jangka panjang Penerimaan pinjaman jangka pendek Pembayaran utang jangka pendek Pembayaran utang sewa Pembayaran bunga
CASH FLOWS FROM FINANCING ACTIVITIES 98,968,827 (51,688,780) 76,862,698 (69,690,700) (1,099,166) (5,852,735)
25,000,000 (2,351,929) 38,986,700 (30,606,753) (4,219,093) (1,404,208)
Kas Bersih Diperoleh dari Aktivitas Pendanaan
47,500,144
25,404,717
KENAIKAN BERSIH KAS DAN SETARA KAS
11,494,581
3,176,104
KAS DAN SETARA KAS AWAL TAHUN Pengaruh perubahan kurs valuta asing
25,884,307 135,019
11,264,831 (77,840)
KAS DAN SETARA KAS AKHIR TAHUN
37,513,907
14,363,095
Proceeds from long-term loans Payments of long term loan Proceeds from short-term loans Payments of short term loan Payments of lease liabilities Interest paid Net Cash Provided by Financing Activities NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
Effect of foreign exchange rate changes CASH AND CASH EQUIVALENTS AT END OF YEAR
*) Disajikan kembali (Catatan 49)
*) As restated (Notes 49)
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
5
