PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN/ PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASI/ CONSOLIDATED FINANCIAL STATEMENTS UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)/ FOR THE NINE MONTH PERIODS ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Global Reports LLC
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN/ PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY DAFTAR ISI/TABLE OF CONTENTS
Halaman/ Page LAPORAN KEUANGAN – Pada tanggal 30 September 2008 dan 2007 serta untuk periode sembilan bulan yang berakhir pada tanggal tersebut/ FINANCIAL STATEMENTS – As of September 30, 2008 and 2007 and for the periods then ended
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Neraca/Balance Sheets
1
Laporan Laba Rugi/Statements of Operations
3
Laporan Perubahan Ekuitas /Statements of Changes in Equity
4
Laporan Arus Kas/Statements of Cash Flows
5
Catatan Atas Laporan Keuangan/Notes to Financial Statements
6
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PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN NERACA KONSOLIDASI 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008 Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/ Notes
2007 Rp ASSETS
ASET ASET LANCAR Kas dan setara kas Bank yang dibatasi penggunaannya Investasi jangka pendek Piutang usaha Pihak hubungan istimewa Pihak ketiga - setelah dikurangi penyisihan piutang ragu-ragu sebesar Rp 5.828.994.484 tahun 2008 dan Rp 4.393.480.182 tahun 2007 Piutang lain-lain Persediaan - setelah dikurangi penyisihan penurunan nilai persediaan sebesar Rp 3.168.744.260 tahun 2008 dan Rp 1.671.166.358 tahun 2007 Pajak dibayar dimuka Biaya dibayar dimuka Aset lancar lainnya Jumlah Aset Lancar
160.170.251.016 63.099.310 521.156.652.132 1.876.960.285
3f,4 5 3g,6 3h,7 3d,43
16.312.780.879 88.268.466.601
8
24.559.519.675 7.469.850.388
84.323.655.559 81.880.942.870 127.096.403.973 67.920.235.761
3i,9 3s,10,38 3j,11 12
216.080.825.298 118.569.705.025 75.016.384.922 40.425.513.935
1.149.069.448.386
ASET TIDAK LANCAR Aset pajak tangguhan - bersih Aset tetap - setelah dikurangi akumulasi penyusutan sebesar Rp 1.580.120.602.942 tahun 2008 dan Rp 1.360.621.122.310 tahun 2007 Goodwill - bersih Beban tangguhan - bersih Aset tidak lancar lainnya
3.186.816.305.279 181.227.363.649 6.452.116.869 13.968.845.556
Jumlah Aset Tidak Lancar JUMLAH ASET
956.793.756
1.471.993.765.970
CURRENT ASSETS Cash and cash equivalents Restricted cash in bank Short-term investments Trade accounts receivable Related parties Third parties - net of allowance for doubtful accounts of Rp 5,828,994,484 in 2008 and Rp 4,393,480,182 in 2007 Other accounts receivable Inventories - net of allowance for decline in value of Rp 3,168,744,260 in 2008 and Rp 1,671,166,358 in 2007 Prepaid taxes Prepaid expenses Other current assets Total Current Assets
2.224.735.056.843 192.679.321.901 85.444.146.482 9.520.598.725
NONCURRENT ASSETS Deferred tax assets - net Property and equipment - net of accumulated depreciation of Rp 1,580,120,602,942 in 2008 and Rp 1,360,621,122,310 in 2007 Goodwill - net Deferred charges - net Other noncurrent assets
3.638.876.230.661
2.653.465.202.213
Total Noncurrent Assets
4.787.945.679.047
4.125.458.968.183
TOTAL ASSETS
250.411.599.308
3s,38
3k,3n,13 3l,14 3m,15 16
141.086.078.262
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi.
-1-
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652.496.238.417 18.968.400.494 317.450.534.060
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN NERACA KONSOLIDASI 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008 Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/ Notes
2007 Rp LIABILITIES AND EQUITY
KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Hutang usaha Pihak hubungan istimewa Pihak ketiga Hutang lain-lain Hutang pajak Biaya masih harus dibayar Pendapatan diterima dimuka Uang jaminan pelanggan Hutang sewa pembiayaan jangka panjang yang jatuh tempo dalam satu tahun
2.283.861.650 179.857.512.533 37.499.125.753 5.587.036.571 157.714.469.626 28.225.403.408 29.263.555.868
18,50 3s,19 20,43,45 3r,21 22
1.495.240.656 80.026.140.360 24.974.762.781 8.142.703.052 108.513.204.826 49.384.483.136 17.623.153.487
50.750.974.889
3n,26
12.506.263.511
Jumlah Kewajiban Lancar
491.181.940.297
KEWAJIBAN TIDAK LANCAR Hutang kepada pihak hubungan istimewa Hutang sewa pembiayaan - setelah dikurangi bagian yang jatuh tempo dalam satu tahun Hutang obligasi Kewajiban imbalan pasca kerja
1.138.691.471.044 1.573.459.459.472 37.551.623.500
Jumlah Kewajiban Tidak Lancar
2.775.870.369.498
EKUITAS Modal saham - nilai nominal Rp 100 per saham Modal dasar - 60.000.000.000 saham Modal ditempatkan dan disetor 20.235.872.427 saham tahun 2008 dan 19.585.360.160 saham tahun 2007 Tambahan modal disetor Selisih nilai transaksi restrukturisasi entitas sepengendali Saldo laba (defisit) Ditentukan penggunaannya Tidak ditentukan penggunaannya
26.167.815.482
2.023.587.242.700 533.133.592.379 42.245.424.126
17,50 3d,43
302.665.951.809
3d,23,43 3n,26 3o,25 3q,39
28 3p,29 30
100.000.000 (1.078.172.889.953)
CURRENT LIABILITIES Trade accounts payable Related parties Third parties Other accounts payable Taxes payable Accrued expenses Unearned revenue Deposits from customers Current maturity of long-term finance lease liabilities Total Current Liabilities
437.743.806.923 1.541.202.157.880 33.339.698.332
NONCURRENT LIABILITIES Accounts payable to related parties Long-term finance lease liabilities net of current maturity Bonds payable Post-employment benefits obligation
2.021.946.718.950
Total Noncurrent Liabilities
2.023.587.242.700 533.133.592.379
EQUITY Capital stock - Rp 100 par value per share Authorized - 60,000,000,000 shares Issued and paid-up - 20,235,872,427 shares in 2008 and 19,585,360,160 shares in 2007 Additional paid-up capital Difference in value of restructuring transaction among entities under common control Retained earnings (deficit) Appropriated Unappropriated
9.661.055.815
42.245.424.126 100.000.000 (798.219.961.781)
Jumlah Ekuitas
1.520.893.369.252
1.800.846.297.424
Total Equity
JUMLAH KEWAJIBAN DAN EKUITAS
4.787.945.679.047
4.125.458.968.183
TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi.
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-2-
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PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN LAPORAN LABA RUGI KONSOLIDASI UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008 Rp PENDAPATAN USAHA Jasa telekomunikasi Jasa interkoneksi Jumlah pendapatan Beban interkoneksi dan potongan harga Pendapatan Usaha - Bersih BEBAN USAHA Penyusutan dan amortisasi Operasi, pemeliharaan dan jasa telekomunikasi Penjualan dan pemasaran Karyawan Umum dan administrasi
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF INCOME FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/ Notes
2007 Rp
3r,31 679.395.033.830 81.373.811.116 760.768.844.946 (150.003.102.990)
709.763.635.409 94.037.247.116 803.800.882.525 (177.491.102.395)
610.765.741.956
626.309.780.130
OPERATING REVENUES Telecommunication services Interconnection services Total revenues Interconnection charges and discount Operating Revenues - Net
242.347.132.343
3r 3k,13,15,32
169.127.276.052
209.468.103.172 141.964.576.319 120.526.861.421 49.458.588.754
33,50 34 35,39,50 36,50
88.585.815.366 119.141.212.719 94.083.995.589 42.566.473.074
OPERATING EXPENSES Depreciation and amortization Operations, maintenance and telecommunication services Sales and marketing Personnel General and administration
Jumlah Beban Usaha
763.765.262.009
513.504.772.800
Total Operating Expenses
LABA (RUGI) USAHA
(152.999.520.053)
112.805.007.330
OPERATING INCOME (LOSS)
PENGHASILAN (BEBAN) LAIN-LAIN Penghasilan investasi Penghasilan bunga Keuntungan (kerugian) kurs mata uang asing - bersih Keuntungan penjualan dan penghapusan aset tetap Amortisasi goodwill - bersih Beban bunga dan keuangan Lain-lain - bersih
367.633.481 (8.588.968.589) (262.321.772.219) 1.215.863.985
Beban Lain-lain - Bersih
(237.635.713.759)
(57.304.486.836)
LABA (RUGI) SEBELUM PAJAK
(390.635.233.812)
55.500.520.494
MANFAAT (BEBAN) PAJAK Pajak kini Pajak tangguhan Jumlah LABA (RUGI) BERSIH
LABA (RUGI) PER SAHAM DASAR
28.000.959.197 8.591.855.125
6 4
25.195.664.547 21.068.508.529
(4.901.284.739)
3c
13.792.642.769
3k,13 3l,14 37 45a
3.585.793.807 (8.588.968.589) (121.863.735.901) 9.505.608.002
3s (75.105.338) 115.417.472.748 115.342.367.411
38
(275.292.866.401)
(13,4)
55.005.353.936
3t,41
Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi.
2,80
Other Charges - Net INCOME (LOSS) BEFORE TAX TAX BENEFIT (EXPENSE) Current tax Deferred tax Total NET INCOME (LOSS)
BASIC EARNINGS (LOSS) PER SHARE
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
-3-
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(90.202.537) (404.964.021) (495.166.558)
OTHER INCOME (CHARGES) Investment income Interest income Gain (loss) on foreign exchange - net Gain on sale and disposal of property and equipment Amortization of goodwill - net Interest expenses and financial charges Others - net
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN LAPORAN PERUBAHAN EKUITAS KONSOLIDASI UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
Catatan/ Notes
Saldo per 1 Januari 2007 (Diaudit) Pengaruh penyajian kembali sehubungan dengan penggabungan usaha Saldo per 1 Januari 2007 - Disajikan kembali Penerbitan 43.045.567 saham, nilai nominal Rp 100 per saham ke pemegang saham minoritas Komselindo Penerbitan waran Cadangan umum Laba bersih periode berjalan
2
2
Modal Disetor/ Paid-up Capital Rp
Tambahan Modal Disetor/ Additional paid-up capital Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali/ Saldo Laba (Defisit)/Retained Difference in Value Earnings (Deficit) of Restructuring Transaction Among Ditentukan Tidak Ditentukan Entities under Penggunaannya/ Penggunaannya/ Common Control Appropriated Unappropriated Rp Rp Rp
Jumlah Ekuitas/ Total Equity Rp
1.958.536.016.000
442.203.024.931
42.245.424.126
-
(852.608.300.573)
1.590.376.164.484
1.958.536.016.000
1.254.540.742 443.457.565.673
42.245.424.126
-
(517.015.144) (853.125.315.717)
737.525.598 1.591.113.690.082
4.304.556.700 60.746.670.000 -
(4.304.556.700) 93.980.583.406 -
-
100.000.000 -
(100.000.000) 55.005.353.936
154.727.253.406 55.005.353.936
Balance as of January 1, 2007 (Audited) Effect of the restatement in relation to of Komselindo Balance as of January 1, 2007 - As restated The effect of the restatement in relation to merger - Minority interest in net loss of Komselindo Issuance of warrants Net income for the period - As restated
Saldo per 30 September 2007 (Tidak Diaudit)
2.023.587.242.700
533.133.592.379
42.245.424.126
100.000.000
(798.219.961.781)
1.800.846.297.424
Balance as of September 30, 2007 (Unaudited)
Saldo per 1 Januari 2008
2.023.587.242.700
533.133.592.379
42.245.424.126
100.000.000
(802.880.023.552)
1.796.186.235.653
Balance as of January 1, 2008 (Audited)
-
(275.292.866.401)
Rugi bersih periode berjalan Saldo per 30 September 2008 (Tidak Diaudit)
2.023.587.242.700
533.133.592.379
42.245.424.126
(1.078.172.889.953)
1.520.893.369.252
Net loss for the period Balance as September 30, 2008 (Unaudited)
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi.
-4-
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100.000.000
(275.292.866.401)
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN LAPORAN ARUS KAS KONSOLIDASI UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
2008 Rp
2007 Rp
ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari pelanggan Pembayaran kas kepada pemasok dan karyawan
688.719.206.432 (533.600.166.208)
829.992.966.501 (763.513.177.310)
CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers Cash paid to suppliers and employees
Kas diperoleh dari operasi Penerimaan bunga Penerimaan restitusi pajak Pembayaran pajak penghasilan Pembayaran beban bunga dan keuangan
155.119.040.224 14.147.069.726 57.776.067.796 (9.202.779.624) (321.864.108.941)
66.479.789.191 43.913.859.498 6.596.014.882 (25.462.638.213) (108.081.332.088)
Cash generated from operations Interest received Cash receipts from tax refund Income tax paid Interest expenses and financial charges paid
Kas Bersih Digunakan Untuk Aktivitas Operasi
(104.024.710.819)
(16.554.306.730)
ARUS KAS DARI AKTIVITAS INVESTASI Pencairan investasi jangka pendek Penurunan (peningkatan) bank yang dibatasi penggunaannya Hasil bersih penjualan aset tetap Penerimaan (pembayaran) uang jaminan Pembayaran pajak pertambahan nilai barang modal Perolehan aset tetap Penempatan investasi jangka pendek
Net Cash Used in Operating Activities
2.136.409.486.814
NET CASH FLOWS FROM INVESTING ACTIVITIES Redemption from short-term investment
20.806.324.677 723.491.499 12.560.847.664 (29.125.578.019) (282.487.133.821) (1.243.254.004.641)
(18.968.400.494) 10.042.778.121 (14.391.549.039) (44.992.649.249) (433.939.621.227) (2.363.410.718.046)
Decrease (increase) in restricted cash in bank Net proceeds from sale of property and equipment Receiving from (payment for) refundable deposits Payment of value added tax for capital expenditures Acquisitions of property and equipment Placement in short-term investment
(581.342.307.308)
(729.250.673.119)
939.433.745.333
Kas Bersih Digunakan Untuk Aktivitas Investasi
Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan (pembayaran) hutang kepada pihak hubungan istimewa - bersih Penerimaan dari hutang obligasi - bersih Penerimaan dari pelaksanaan waran Penerimaan dari penjualan waran Pelunasan atas pinjaman jangka panjang Pembayaran atas hutang: Pembelian aset tetap Sewa pembiayaan
(15.919.361.527)
(525.737.142.868) (2.467.372.655)
Kas Bersih Diperoleh Dari (Digunakan Untuk) Aktivitas Pendanaan
(7.019.335.288)
536.017.212.768
Net Cash Provided by (Used in) Financing Activities
(692.386.353.415)
(209.787.767.082)
NET DECREASE IN CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL PERIODE Pengaruh perubahan kurs mata uang asing
852.668.943.331 (112.338.900)
859.881.059.264 2.402.946.235
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD Effect of foreign exchange rate changes
KAS DAN SETARA KAS AKHIR PERIODE
160.170.251.016
652.496.238.417
CASH AND CASH EQUIVALENTS AT END OF PERIOD
PENURUNAN BERSIH KAS DAN SETARA KAS
PENGUNGKAPAN TAMBAHAN Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas: Penambahan aset tetap melalui hutang sewa pembiayaan Piutang atas penjualan aset menara Penambahan aset tetap melalui kapitalisasi biaya pinjaman Penambahan nilai aset bersih investasi jangka pendek Penambahan (pengurangan) aset tetap melalui kapitalisasi selisih kurs
8.900.026.239 -
SUPPLEMENTAL DISCLOSURES
361.465.218.841 -
450.250.070.434 2.855.814.058
44.004.660.511
15.714.949.208
23.716.152.038
357.006.489
(1.397.855.073)
521.085.637
Lihat catatan atas laporan keuangan konsolidasi yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi.
Noncash investing and financing activities: Increase in property and equipment through finance lease obligation Receivable from sale of tower assets Increase in property and equipment through capitalization of borrowing cost Increase in net asset value of short-term investment Increase (decrease) in property and equipment through capitalization of foreign exchange difference
See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.
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(9.087.558.568) 1.580.021.286.784 136.680.000.075 18.108.000.000 (661.500.000.000)
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds (payment) of accounts payable to related parties - net Proceeds from issuance of bonds - net Proceeds from excercise of warrants Proceeds from sale of warrants Settlement of long-term loan Payment of: Purchase of property and equipment Financial lease
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