PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan (Neraca) Konsolidasian 30 September 2011 dan 31 Desember 2010 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
30 September 2011/ September 30, 2011
ASET LANCAR Kas dan setara kas Investasi jangka pendek Piutang usaha Pihak berelasi Pihak ketiga Piutang lain-lain Pihak berelasi Pihak ketiga Persediaan Biaya dibayar di muka dan aset lancar lainnya Pajak Pertambahan Nilai dibayar di muka - bersih TOTAL ASET LANCAR ASET TIDAK LANCAR Aset pajak tangguhan - bersih Investasi dalam saham Tanaman perkebunan Tanaman telah menghasilkan - setelah dikurangi akumulasi amortisasi sebesar Rp 535.672 periode 2011 dan Rp 486.475 tahun 2010 Tanaman belum menghasilkan Aset tetap - setelah dikurangi akumulasi penyusutan sebesar Rp 1.660.456 periode 2011 dan Rp 1.517.373 tahun 2010 Aset tidak berwujud Goodwill Merek dagang - bersih Aset lain-lain Taksiran tagihan pajak Biaya tangguhan hak atas tanah - bersih Bibitan Biaya ditangguhkan lainnya - bersih Lain-lain TOTAL ASET TIDAK LANCAR TOTAL ASET
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position (Balance Sheets) September 30, 2011 and December 31, 2010 (Expressed in Million Rupiah, Unless Otherwise Stated)
31 Desember 2010/ December 31, 2010
614,287 36,174
292,971 22,478
1,647,842 428,083
1,385,957 529,286
24,778 77,137 3,139,039
20,463 62,686 2,702,534
872,671
898,356
CURRENT ASSETS Cash and cash equivalents Short-term investments Trade accounts receivable Related parties Third parties Other receivables Related parties Third parties Inventories Prepaid expenses and other current assets
534,364
352,880
Prepaid Value-Added Tax - net
7,374,375
6,267,611
22,661
4 22,103
1,258,751 154,931
1,249,846 190,954
4,352,257
3,924,066
22,232 2,480
22,232 3,053
293,804 38,552 19,061 7,152 360,002
410,838 36,227 13,761 7,464 327,483
NON CURRENT ASSETS Deferred tax assets - net Investments in shares of stocks Plantations Mature plantations - net of accumulated amortization of Rp 535,672 in 2011 and Rp 486,475 in 2010 Immature plantations Fixed assets - net of accumulated depreciation of Rp 1,660,456 in 2011 and Rp 1,517,373 in 2010 Intangible assets Goodwill Brands and trademarks - net Other assets Estimated claims for tax refund Deferred landrights - net Nursery Other deferred charges - net Others
6,531,883
6,208,031
TOTAL NON CURRENT ASSETS
13,906,258
12,475,642
TOTAL CURRENT ASSETS
TOTAL ASSETS
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Posisi Keuangan (Neraca) Konsolidasian 30 September 2011 dan 31 Desember 2010 (Lanjutan) (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Financial Position (Balance Sheets) September 30, 2011 and December 31, 2010 (Continued) (Expressed in Million Rupiah, Unless Otherwise Stated)
30 September 2011/ September 30, 2011
31 Desember 2010/ December 31, 2010
LIABILITAS DAN EKUITAS LIABILITAS JANGKA PENDEK Utang bank jangka pendek Utang usaha Pihak berelasi Pihak ketiga Utang lain-lain Pihak berelasi Pihak ketiga Uang muka pelanggan - pihak ketiga Biaya yang masih harus dibayar Utang pajak Bagian utang bank jangka panjang yang akan jatuh tempo dalam waktu satu tahun TOTAL LIABILITAS JANGKA PENDEK
LIABILITIES AND EQUITY
2,259,112
2,266,341
575,136 504,311
833,019 343,462
27,063 167,111 73,658 140,265 274,157
76,565 156,192 22,907 118,665 196,751
CURRENT LIABILITIES Short-term bank loans Trade accounts payable Related parties Third parties Other accounts payable Related parties Third parties Advances from customers - third parties Accrued expenses Taxes payable Current portion of long-term bank loans
132,840
91,157
4,153,653
4,105,059
TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG Liabilitas pajak tangguhan - bersih Liabilitas imbalan pasti pasca-kerja Utang bank jangka panjang - setelah dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun Utang pihak berelasi
298,312 162,251
277,055 162,378
760,521 1,496,381
826,077 1,128,281
NON CURRENT LIABILITIES Deferred tax liabilities - net Defined post-employment benefits liabilities Long-term bank loans - net of current portion Due to related parties
TOTAL LIABILITAS JANGKA PANJANG
2,717,465
2,393,791
TOTAL NON CURRENT LIABILITIES
-
142,323
1,568
1,146
GOODWILL NEGATIF - Bersih KELEBIHAN BAGIAN RUGI BERSIH ENTITAS ASOSIASI ATAS BIAYA PEROLEHAN EKUITAS Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk Modal saham - nilai nominal Rp 200 per saham (dalam Rupiah penuh) Modal dasar - 5.000.000.000 saham Modal ditempatkan dan disetor penuh - 2.872.193.366 saham Tambahan modal disetor Saldo laba Telah ditentukan penggunaannya Belum ditentukan penggunaannya Komponen ekuitas lainnya
EXCESS OF EQUITY IN NET LOSSES OF ASSOCIATES OVER COST EQUITY Equity Attributable to Owners of the Company
574,439 1,662,472
574,439 1,662,472
Kepentingan Nonpengendali
114,888 4,486,852 190,518 7,029,169 4,403
114,888 3,282,417 195,487 5,829,703 3,620
TOTAL EKUITAS
7,033,572
5,833,323
13,906,258
12,475,642
TOTAL LIABILITAS DAN EKUITAS
NEGATIVE GOODWILL - Net
Capital stock - Rp 200 par value per share (in full Rupiah) Authorized - 5,000,000,000 shares Issued and fully paid 2,872,193,366 shares Additional paid-in capital Retained earnings Appropriated Unappropriated Other equity components Non-controlling Interests TOTAL EQUITY TOTAL LIABILITIES AND EQUITY
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Laba Rugi Konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2011 dan 2010 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Income For The Nine-Month Periods Ended September 30, 2011 and 2010 (Expressed in Million Rupiah, Unless Otherwise Stated)
30 September 2011/ September 30, 2011
30 September 2010/ September 30, 2010
PENJUALAN BERSIH
23,762,626
13,596,385
NET SALES
BEBAN POKOK PENJUALAN
17,981,657
11,918,655
COST OF GOODS SOLD
LABA KOTOR
5,780,969
1,677,730
BEBAN USAHA Penjualan Umum dan administrasi
3,692,119 138,581
541,677 202,870
OPERATING EXPENSES Selling General and administrative
Total Beban Usaha
3,830,700
744,547
Total Operating Expenses
LABA USAHA
1,950,269
933,183
INCOME FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN Beban bunga dan keuangan lainnya Laba selisih kurs - bersih Pendapatan bunga Bagian atas laba (rugi) bersih entitas asosiasi - bersih Lain-lain - bersih
GROSS PROFIT
136 143,819
(5,609) 95,626
OTHER INCOME (EXPENSES) Interest and other financial charges Gain on foreign exchange - net Interest income Equity in net gain (losses) of associates - net Miscellaneous - net
29,742
36,711
Other Income - Net
1,980,011
969,894
INCOME BEFORE TAX
486,237
214,308
TAX EXPENSE
LABA PERIODE BERJALAN
1,493,774
755,586
INCOME FOR THE PERIOD
Laba (rugi) yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
1,492,941 833
755,605 (19)
Income (loss) attributable to: Owners of the Company Non-controlling interests
1,493,774
755,586
520
263
Penghasilan Lain-lain - Bersih LABA SEBELUM PAJAK BEBAN PAJAK
LABA PER SAHAM DASAR (Dalam Rupiah penuh)
(228,313) 90,752 23,348
(194,805) 128,888 12,611
BASIC EARNINGS PER SHARE (In full Rupiah)
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Laba Rugi Komprehensif Konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2011 dan 2010 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
LABA PERIODE BERJALAN RUGI KOMPREHENSIF LAIN Selisih kurs atas penjabaran laporan keuangan LABA KOMPREHENSIF PERIODE BERJALAN Laba (rugi) komprehensif yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan nonpengendali
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Comprehensive Income For The Nine-Month Periods Ended September 30, 2011 and 2010 (Expressed in Million Rupiah, Unless Otherwise Stated)
30 September 2011/ September 30, 2011
30 September 2010/ September 30, 2010
1,493,774
755,586
INCOME FOR THE PERIOD
(15,817) 739,769
OTHER COMPREHENSIVE LOSS Foreign exchange differences arising from financial statement translation COMPREHENSIVE INCOME FOR THE PERIOD
1,487,972 783
739,946 (177)
Comprehensive income (loss) attributable to: Owners of the Company Non-controlling interests
1,488,755
739,769
(5,019) 1,488,755
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Arus Kas konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2011 dan 2010 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
2011
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Cash Flows For the Nine-Month Periods Ended September 30, 2011 and 2010 (Expressed in Million Rupiah, Unless Otherwise Stated)
2010
ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas untuk pemasok Kas bersih yang diperoleh dari operasi Pembayaran untuk aktivitas operasional lainnya - bersih Pembayaran beban bunga Pembayaran pajak penghasilan badan Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Operasi
CASH FLOWS FROM OPERATING ACTIVITIES 23,980,340 (18,322,594)
13,310,561 (11,624,306)
5,657,746
1,686,255
(4,031,556) (202,137) (376,183)
(1,320,797) (191,702) (182,892)
1,047,870
(9,136)
Cash receipts from customers Cash paid to suppliers Net cash generated from operations Payments of other operating activities - net Payments of interest Payments of corporate income taxes Net Cash Provided by (Used in) Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI Penurunan bersih investasi jangka pendek Hasil penjualan investasi pada entitas anak Hasil penjualan aset tetap Perolehan aset tetap dan tanaman perkebunan Kenaikan bersih bibitan Penambahan biaya pembukaan lahan
(20,423) 10,053 (641,897) (14,163) (13,958)
(14,098) 2 23,196 (631,774) (8,845) (18,114)
CASH FLOWS FROM INVESTING ACTIVITIES Net decrease in short-term investments Proceed from sale of investment in a subsidiary Proceeds from sale of fixed assets Acquisitions of fixed assets and plantation estates Net increase in nursery Additional land clearing costs
Kas Bersih Digunakan untuk Aktivitas Investasi
(680,388)
(649,633)
Net Cash Used in Investing Activities
5,750,837 (5,728,527) 73,803.00 (92,327) 2,617,578 (2,236,823) (430,707)
3,802,505 (3,593,208) 110,215 (226,506) 46,827 1,406,308 (895,608) (215,351)
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan utang bank jangka pendek Pembayaran utang bank jangka pendek Penerimaan utang jangka panjang Pembayaran utang jangka panjang Penerimaan piutang pihak berelasi Penambahan utang pihak berelasi Pembayaran utang pihak berelasi Pembayaran dividen Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan
(46,166)
435,182
KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS
321,316
(223,587)
Dampak tidak dikonsolidasikannya laporan keuangan entitas anak
-
(1)
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from short-term bank loans Payments of short-term bank loans Proceeds from long-term loans Payments of long-term loans Proceeds from amounts due from related parties Additional amounts due to related parties Payments of amounts due to related parties Payments of dividends Net Cash Provided by (Used in) Financing Activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Effect of non-consolidation of the financial statements of a subsidiary
KAS DAN SETARA KAS AWAL PERIODE
292,971
497,577
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD
KAS DAN SETARA KAS AKHIR PERIODE
614,287
273,989
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ENTITAS ANAK Laporan Perubahan Ekuitas Konsolidasian Untuk Periode Sembilan Bulan yang Berakhir 30 September 2011 dan 2010 (Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)
Modal Saham/ Capital Stock Saldo per 1 Januari 2010
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Consolidated Statements of Changes in Equity For the Nine-Month Periods Ended September 30, 2011 and 2010 (Expressed in Million Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable to Owners of the Company Selisih Selisih Kurs Nilai atas Penjabaran Transaksi Selisih Laporan Transaksi Restrukturisasi Keuangan/ Entitas Perubahan Foreign Ekuitas Sepengendali/ Tambahan Exchange Difference Entitas Anak/ Modal Differences Arising from Difference Arising from Saldo Laba/ Retained Earnings Disetor/ Restructuring Arising from Telah Ditentukan Belum Ditentukan Additional Financial Transactions of Changes in Penggunaannya/ Penggunaannya/ Paid-in Statement Entities Under a Subsidiary's Capital Appropriated Unappropriated Translation Common Control Equity
574,439
1,662,472
-
-
-
114,888
2,352,207
Kepentingan Nonpengendali/ Non-controlling Interests
Total/ Total
Total Ekuitas/ Total Equity
113,958
92,241
562
4,795,879
3,774
4,799,653
-
-
-
-
-
-
Appropriation for general reserves
2,163
Difference arising from restructuring transactions of entities under common control
Perubahan ekuitas pada periode 2010 Pembentukan cadangan umum
Changes in equity in 2010
Selisih nilai transaksi restrukturisasi entitas sepengendali
-
-
-
Dividen tunai
-
-
-
Laba komprehensif periode berjalan
Balance per January 1, 2010
(114,888)
(215,415)
-
2,163
-
-
-
-
-
739,769
Cash dividends
-
-
-
755,605
-
-
739,946
574,439
1,662,472
114,888
2,777,509
98,299
94,404
562
5,322,573
3,597
5,326,170
Balance per September 30, 2010
Saldo per 1 Januari 2011 sebelum penyesuaian
574,439
1,662,472
114,888
3,282,417
100,521
94,404
562
5,829,703
3,620
5,833,323
Balance per January 1, 2011 before adjustment
-
-
-
142,323
-
-
-
142,323
-
142,323
574,439
1,662,472
114,888
3,424,740
100,521
94,404
562
5,972,026
3,620
5,975,646
Dividen tunai
-
-
-
-
-
-
Laba komprehensif periode berjalan
-
-
-
1,492,941
(4,969)
-
-
1,487,972
783
1,488,755
Comprehensive income for the period
574,439
1,662,472
114,888
4,486,852
95,552
94,404
562
7,029,169
4,403
7,033,572
Balance per September 30, 2011
Saldo per 1 Januari 2011 setelah penyesuaian
(177)
(215,415)
Saldo per 30 September 2010
Penyesuaian sehubungan dengan penerapan PSAK 22 (Revisi 2010)
(15,659)
2,163 (215,415)
Perubahan ekuitas pada periode 2011
Saldo per 30 September 2011
Comprehensive income for the period
Adjustment arising from adoption of SFAS 22 (Revised 2010) Balance per January 1, 2011 after adjustment Changes in equity in 2011
(430,829)
(430,829)
-
(430,829)
Cash dividends
