Ekshibit A
Exhibit A
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN
FINANCIAL POSITION
31 MARET 2013 (TIDAK DIAUDIT) DAN
AS OF 31 MARCH 2013 (UNAUDITED) AND
31 DESEMBER 2012 (DIAUDIT)
31 DECEMBER 2012 (AUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
Catatan/ Notes
A S E T
31 Maret 2013
31 Desember 2012
31 March 2013
31 December 2012
A S S E T S
ASET LANCAR
CURRENT ASSETS
Kas dan setara kas
2e,f,4,27
Piutang usaha
2e,g,o,5
1.829.643.534.492
1.651.451.019.395
674.487.480.772
745.588.339.396
446.047.050
183.036.586
150.647.465.213
130.265.991.704
Trade receivables
Pihak ketiga Pihak berelasi
2g,5,7
Aset keuangan lancar lainnya
Cash and cash equivalents
6
Third parties Related parties Other current financial assets Non-trade receivables
Piutang non usaha -pihak berelasi Persediaan
2e,g,7 2h,8
60.433.116
2.284.866.709
844.662.627.929
764.579.315.527
36.877.063.741
4.941.345
Prepaid tax
2i,9
114.465.750.225
99.420.804.788
Prepaid expenses
3.651.290.402.537
3.393.778.315.450
Total Current Assets
24.589.968.870 19.306.520.973
24.589.968.870 18.549.731.773
Other non-current financial assets Investments in associates
Pajak dibayar di muka Beban dibayar di muka Total Aset Lancar ASET TIDAK LANCAR Aset keuangan tidak lancar lainnya Investasi pada entitas asosiasi
NON-CURRENT ASSETS 10 2e,11
Property, plant and equipment,
Aset tetap, setelah dikurangi akumulasi penyusutan sejumlah
net of accumulated dereciation
Rp 735.295.800.301 pada tahun 2013 dan Rp713.507.901.811 pada tahun 2012
-Related parties Inventories
of Rp 735,295,800,301 in 2013 Rp 713,507,901,811
Aset pajak tangguhan
2j,k,l,12 2p,18
1.010.237.635.977 41.871.904.543
1.000.822.028.797 40.322.163.775
in 2012 Deferred tax assets
Aset tidak lancar lainnya
2m
157.659.637.453
154.922.762.054
Other non-current assets
Total Aset Tidak Lancar
1.253.665.667.816
1.239.206.655.269
Total Non-Current Assets
TOTAL
4.904.956.070.352
4.632.984.970.719
TOTAL ASSETS
ASET
Lihat Catatan atas Laporan Keuangan Konsolidasian pada
See accompanying Notes to Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian tak terpisahkan
on Exhibit E which are an integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan
of the Consolidated Financial Statements taken as a whole
Ekshibit A/2
Exhibit A/2
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN
FINANCIAL POSITION
31 MARET 2013 (TIDAK DIAUDIT) DAN
AS OF 31 MARCH 2013 (UNAUDITED) AND
31 DESEMBER 2012 (DIAUDIT)
31 DECEMBER 2012 (AUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
LIABILITAS DAN EKUITAS
Catatan/
31 Maret 2013
31 Desember 2012
Notes
31 March 2013
31 December 2012
LIABILITIES AND EQUITY CURRENT LIABILITIES
LIABILITAS JANGKA PENDEK Utang bank
2e,o,13,27
Utang usaha Pihak ketiga
2e,g,o,14,27
85.089.138.958
93.838.293.260
Bank loans Trade payables
634.694.293.070
627.064.317.532
Third parties
2g,o,7,14
991.756.213
1.742.848.337
Related parties
Beban akrual
2n,15,27
166.450.828.946
166.381.745.715
Utang pajak
2p,18
74.158.317.170
56.703.427.830
Liabilitas imbalan kerja jangka
2q,16
Pihak berelasi
pendek
35.321.911.600
37.154.739.879
benefits obligation Net of current maturities of
2j,l,7,12
1.571.662.085
1.537.023.227
122.860.027.962
110.855.133.306
obligation under capital leases Other short-term financial
Liabilitas keuangan jangka pendek lainnya
Taxes payable Short-term post-employment
Bagian lancar atas liabilitas jangka panjang
Accrued expenses
17
liabilities Non-trade payables-Related
Utang non-usaha – Pihak berelasi
2g,7
Total Liabilitas Jangka Pendek
1.391.924.462
1.857.016.220
1.122.529.860.465
1.097.134.545.306
Total Current Liabilities
1.743.490.125
2.119.492.769
Obligations under capital leases
NON-CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG Utang sewa pembiayaan
2j,l,7,12
Others long-term
Liabilitas keuangan jangka panjang lainnya
2l
financial liabilities Long-term post-employment
Liabilitas imbalan kerja jangka panjang Liabilitas pajak tangguhan, Neto
parties
2q,16
178.684.937.917
172.741.091.267
2p,18
8.770.287.122
7.833.761.567
Deferred tax liabilities, Net
189.198.715.164
182.694.345.603
Total Non-Current Liabilities
1.311.728.575.629
1.279.828.890.909
Total Liabilities
Total Liabilitas Jangka Panjang Total Liabilitas
benefits obligation
EQUITY
EKUITAS
Equity attributable to the equity
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
holders of the parent company Share capital –par value Rp 50
Modal saham - nilai nominal Rp 50 per saham Modal dasar –
per share Authorized –
6.000.000.000 saham Modal ditempatkan dan disetor
6,000,000,000 shares 1,19
penuh - 4.500.000.000 saham Agio saham, Neto
20
Selisih kurs karena penjabaran laporan keuangan
2b
Komponen ekuitas lainnya
2b
Issued and fully paid – 225.000.000.000
225.000.000.000
4,500,000,000 shares
124.457.261.916
124.457.261.916
Additional paid-in capital, Net
1.233.325.575
432.650.891
12.327.604.383
12.327.604.383
Differences arising from foreign currency translations Other reserves Differences arising from restructuring transaction between
Selisih nilai transaksi restrukturisasi entitas sepengendali Laba (rugi) yang belum direalisasi atas kenaikan (penurunan) nilai pasar
2b
105.682.386.126
105.682.386.126
2e,6
entities under common control Unrealized gains (loss) on increase (decrease) in fair value of
investasi jangka pendek, Neto
(1.593.191.023)
(1.020.191.023)
short-term investment, Net
24.750.000.000
24.750.000.000
Appropriated
Belum ditentukan penggunaannya
3.066.099.305.785
2.830.616.982.639
Unappropriated
Sub-total
3.557.956.692.762
3.322.246.694.932
Sub-total
35.270.801.961
30.909.384.878
Non-Controlling Interests
Total Ekuitas
3.593.227.494.723
3.353.156.079.810
Total Equity
TOTAL LIABILITAS DAN EKUITAS
4.904.956.070.352
4.632.984.970.719
TOTAL LIABILITIES AND EQUITY
Retained earnings
Saldo laba Sudah ditentukan penggunaannya
Kepentingan Non-pengendali
19
2b,21
Lihat Catatan atas Laporan Keuangan Konsolidasian pada
See accompanying Notes to Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian tak terpisahkan
on Exhibit E which are an integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan
of the Consolidated Financial Statements taken as a whole
Ekshibit B
Exhibit B
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK LAPORAN LABA RUGI KOMPREHENSIF INTERIM KONSOLIDASIAN TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013 DAN 2012 (TIDAK DIAUDIT) (Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS ENDEDS 31 MARCH 2013 AND 2012 (UNAUDITED) (Expressed in Rupiah, unless otherwise stated)
2013 Tiga bulan/
Catatan/ Notes
Three months
2012 Tiga bulan/ Three months
2g,n,r,7, PENJUALAN NETO
1.590.536.425.391
22,23
NET SALES
1.544.571.909.950
BEBAN POKOK PENJUALAN
946.853.173.354
2g,n,7,24
936.614.330.683
COST OF GOODS SOLD
LABA BRUTO
643.683.252.037
2t,22
607.957.579.267
GROSS PROFIT
(324.214.174.312)
2n,27
(308.085.899.143)
Selling expenses
(73.625.644.062)
2n,27
(65.632.284.886)
General and administrative expenses
Pendapatan operasi lain
14.092.817.929
2b
Beban operasi lain
(4.268.975.135)
Beban penjualan Beban umum dan administrasi
LABA USAHA
255.667.276.457
7.797.743.642
Other operating income
(1.484.107.247)
Other operating expense
22
240.553.031.633
INCOME FROM OPERATIONS Finance income
Pendapatan keuangan
18.768.935.088
3
19.707.762.776
Beban keuangan
(1.083.854.617)
2g,k,7,11
(1.985.974.814)
Bagian atas laba bersih entitas asosiasi, Neto
756.789.200
2b,10
Companies, Net
764.999.865
LABA SEBELUM BEBAN PAJAK PENGHASILAN
Finance costs Equity in net earnings of associated
INCOME BEFORE INCOME 274.109.146.128
Beban Pajak Penghasilan, Neto
34.263.643.267
LABA NETO TAHUN BERJALAN
239.845.502.861
2p,18
259.039.819.460
TAX EXPENSE
33.395.276.078
Income Tax Expense, Net
225.644.543.382
PENDAPATAN (RUGI) KOMPREHENSIF
NET INCOME FOR THE YEAR OTHER COMPREHENSIVE INCOME
LAIN
(LOSSES)
Perubahan laba (rugi) yang belum direalisasi atas kenaikan (penurunan)
Unrealized gain (losses) on increase
nilai pasar investasi jangka pendek,
(decrease) in market values of short-
Neto
(573.000.000)
Selisih kurs karena penjabaran laporan Keuangan
559.362.680
800.674.684
2.262.370.247
227.674.684
2.821.732.927
240.073.177.545
228.466.276.309
Total Pendapatan (Rugi)
Laba neto tahun berjalan yang dapat diatribusikan: Pemilik entitas induk Kepentingan Non-pengendali
Income (Losses) TOTAL COMPREHENSIVE INCOME FOR THE YEAR, NET Net income for the year attributable to:
235.482.323.146 4.363.179.714
2b,21
221.607.727.855
Equity holders of the parent company
4.036.815.527
Non-controlling Interest
239.845.502.861
225.644.543.382
235.709.997.830
224.429.460.782
4.363.179.714
4.036.815.527
240.073.177.545
228.466.276.309
Laba komprehensif, neto yang dapat diatribusikan Pemilik entitas induk Kepentingan Non-pengendali
currency translation Total Other Comprehensive
Komprehensif Lain TOTAL LABA KOMPREHENSIF TAHUN BERJALAN, NETO
term investment, Net Differences arising from foreign
Comprehensive income attributable
LABA PER SAHAM YANG DAPAT
Equity holders of the parent company Non-controlling Interest
EARNINGS PER SHARE ATTRIBUTABLE 2s
DIATRIBUSIKAN KEPADA PEMILIK
TO HOLDERS OF THE PARENT
ENTITAS INDUK Laba neto
COMPANY 52
Lihat Catatan atas Laporan Keuangan Konsolidasian pada
49
See accompanying Notes to Consolidated Financial statements
Ekshibit E terlampir yang merupakan bagian tak terpisahkan
on Exhibit E which are an integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan
of the Consolidated Financial Statements taken as a whole
Net income
Ekshibit C
Exhibit C
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013 DAN 2012 (TIDAK DIAUDIT) (Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/ Notes
225.000.000.000
Saldo 31 Desember 2011
Selisih kurs karena penjabaran laporan keuangan/ Differences arising from foreign currency translations
Agio saham, Neto/ Additional paid- in capital, Net
Modal saham/ Share capital
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY THREE MONTHS ENDED 31 MARCH 2013 AND 2012 (UNAUDITED) (Expressed in Rupiah, unless otherwise stated)
124.457.261.916
Komponen ekuitas lainnya/ Other reserves
9.912.735.367
12.327.604.383
Laba (rugi) yang belum direalisasi atas kenaikan (penurunan) nilai pasar investasi jangka pendek, Neto/ Unrealized gains (loss) increase (decrease) fair value short-term investment, Net
Selisih nilai transaksi restrukturisasi entitas sepengendali/ Differences arising from restructuring transaction among entities under common control 88.941.036.612
933.210.170
Saldo Sudah ditentukan penggunaannya/ Appropriated 22.500.000.000
Dividen kas
19
-
-
-
-
-
-
Cadangan umum
19
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2.262.370.247
-
-
-
-
Penambahan kepentingan non pengendali entitas anak Selisih kurs karena penjabaran laporan keuangan
2b
laba / Retained earnings Belum ditentukan penggunaannya/ Unappropriated
Kepentingan non-pengendali/ Non-controlling interest
Neto/ Net
2.542.416.837.135
2.564.916.837.135
-
-
Total ekuitas / Total equity, net
39.272.532.159
3.065.761.217.742
Balance as of 31 December 2011
-
-
Cash dividends
-
-
-
Appropriation for general reserve
-
-
4.037.174.254
4.037.174.254
Addition non0controlling interest of subsidiaries
-
-
-
-
Differences arising from foreign currency translations Differences arising from foreign restructuring transaction among entities under common control
2.262.370.247 -
Selisih nilai transaksi restrukturisasi entitas sepengendali
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
559.362.680
-
-
-
-
559.362.680
Unrealized losses on declinein market values of short0term investments, net Net income comprehensive for the year
\ Laba yang belum direalisasi atas penurunan nilai pasar investasi jangka pendek, bersih
2e
221.606.102.855
221.606.102.855
-
221.606.102.855
Saldo 31 Maret 2012
225.000.000.000
124.457.261.916
12.175.105.614
12.327.604.383
88.941.036.612
1.492.572.850
22.500.000.000
2.764.022.939.990
2.786.522.939.990
43.309.706.413
3.294.226.227.778
Balance as of 31 March 2012
Saldo 1 Januari 2013
225.000.000.000
124.457.261.916
432.650.891
12.327.604.383
105.682.386.126
(1.020.191.023)
24.750.000.000
2.830.616.982.639
2.855.366.982.639
30.909.384.878
3.353.156.079.810
Balance as of 31 January 2013
Laba neto komprehensif tahun berjalan
-
-
-
-
-
-
-
Dividen kas
19
-
-
-
-
-
-
-
-
-
-
-
Cash dividends
Cadangan umum
19
-
-
-
-
-
-
-
-
-
-
-
Appropriation for general reserve
-
-
-
-
-
-
-
-
-
4.361.417.083
4.361.417.083
Divestment non0controlling interest of subsidiaries
-
-
800.674.684
-
-
-
-
-
-
-
800.674.684
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Pelepasan kepentingan non pengendali entitas anak Selisih kurs karena penjabaran laporan keuangan
2b
Selisih nilai transaksi restrukturisasi entitas sepengendali Laba yang belum direalisasi atas penurunan nilai pasar investasi jangka pendek, bersih Laba neto komprehensif tahun berjalan Saldo 31 Maret 2013
2e
225.000.000.000
124.457.261.916
1.233.325.575
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E terlampir yang merupakan bagian tak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan
12.327.604.383
105.682.386.126
(573.000.000) (1.593.191.023)
-
-
-
235.482.323.146
24.750.000.000
3.066.099.305.785
235.482.323.146 3.090.849.305.785
35.270.801.961
(573.000.000)
Differences arising from foreign currency translations Differences arising from foreign restructuring transaction among entities under common Unrealized losses on declinein marketcontrol values of short0term investments, net Unrealized losses on declinein market values of short0term investments, net
235.482.323.146
Net income comprehensive for the year
3.593.227.494.723
Balance as of 31 Match 2013
See accompanying Notes to Consolidated Financial Statements on Exhibit E which are an integral part of the Consolidated Financial Statements taken as a whole
Ekshibit D PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2013 DAN 2011 (TIDAK DIAUDIT) (Disajikan dalam Rupiah, kecuali dinyatakan lain)
ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas kepada pemasok, beban usaha dan karyawan Kas yang dihasilkan dari operasi Penerimaan bunga Pembayaran pajak Pembayaran bunga Arus kas neto dari aktivitas operasi
Exhibit D PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS THREE MONTHS ENDEDS 31 MARCH 2013 AND 2012 (UNAUDITED) (Expressed in Rupiah, unless otherwise stated)
2013
2012
Tiga bulan/
Tiga bulan/
Three months
Three months
1.734.817.160.539
1.560.064.650.779
(1.401.397.802.835)
(1.359.146.895.104)
CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash paid to suppliers, operating expenses and employees
333.419.357.704 6.989.001.471 (108.566.652.797) (1.086.156.686)
200.917.755.675 6.756.659.318 (87.942.639.877) (2.015.720.125)
Cash provided by operations Receipts of interest income Payments of taxes Payments of interest expenses
230.755.549.692
117.716.054.990
Net cash flows from operating activities
ARUS KAS DARI AKTIVITAS INVESTASI Aset tetap Penjualan Pembelian
5.812.787.238 (48.927.950.909)
1.224.154.996 (37.856.662.467)
CASH FLOWS FROM INVESTING ACTIVITIES Property, plant and equipment Sale Purchases
Arus kas neto untuk aktivitas investasi
(43.115.163.671)
(36.632.507.471)
Net cash flows for investing activities
7.895.738.675 (17.380.093.108) (1.391.864.613) (407.944.209)
70.500.000.000 (79.400.000.000) (202.759.784) (294.425.913)
(135.254.350)
-
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from bank loans Payments of bank loans Payments to related parties, net Payments of obligations under capital leases Payment of cash dividends to: Non-controlling interest
(11.419.417.605)
(9.397.185.697)
Net cash flows for financing activities
1.971.546.681
1.325.638.524
Net effect of changes in foreign exchange rates on foreign currency denominated cash and cash equivalents
178.192.515.097
73.012.000.345
NET INCREASE IN CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA AWAL TAHUN
1.651.451.019.395
1.608.818.728.324
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
KAS DAN SETARA KAS PADA AKHIR TAHUN
1.829.643.534.492
1.681.830.728.669
CASH AND CASH EQUIVALENTS AT END OF YEAR
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan dari utang bank Pembayaran utang bank Pembayaran kepada pihak-pihak berelasi, neto Pembayaran utang sewa pembiayaan Pembayaran dividen kepada: Kepentingan non-pengendali Arus kas neto untuk aktivitas pendanaan Pengaruh Neto atas perubahan kurs pada kas dan setara kas yang didenominasi dalam mata uang asing
KENAIKAN NETO KAS DAN SETARA KAS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada
See accompanying Notes to Consolidated Financial statements
Ekshibit E terlampir yang merupakan bagian tak terpisahkan
on Exhibit E which are an integral part
dari Laporan Keuangan Konsolidasian secara keseluruhan
of the Consolidated Financial Statements taken as a whole
