Laporan Keuangan Beserta Laporan Auditor Independen Periode Yang Berakhir Pada Tanggaltanggal 30 September 2006 Dan 2005
PT WAHANA OTTOMITRA MULTIARTHA Tbk
Financial Statements With Independent Auditors’Report Periods Ended September 30, 2006 And 2005
PT WAHANA OTTOMITRA MULTIARTHA Tbk
PT WAHANA OTTOMITRA MULTIARTHA Tbk LAPORAN KEUANGAN BESERTA LAPORAN AUDITOR INDEPENDEN PERIODE YANG BERAKHIR PADA TANGGALTANGGAL 30 SEPTEMBER 2006 DAN 2005
PT WAHANA OTTOMITRA MULTIARTHA Tbk FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS’REPORT PERIODS ENDED SEPTEMBER 30, 2006 DAN 2005
Daftar Isi
Table of Contents
Halaman/ Page Neraca
1-2
Balance Sheets
Laporan Laba Rugi
3
Statements of Income
Laporan Perubahan Ekuitas
4
Statements of Changes in Stockholders’ Equity
Laporan Arus Kas
5-6
**************************
Statements of Cash Flows
PT WAHANA OTTOMITRA MULTIARTHA Tbk NERACA 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
2006
PT WAHANA OTTOMITRA MULTIARTHA Tbk BALANCE SHEETS September 30, 2006 and 2005 (Expressed in Rupiah)
2005
AKTIVA
ASSETS
18.364.146.774
7.620.620.619
18.581.397.733
38.696.328.539
CASH AND CASH EQUIVALENTS Cash on hand Cash in banks Third parties
25.614.333.374
21.986.380.836
Related parties
62.559.877.881
68.303.329.994
Total Cash and Cash Equivalents
4.361.230.470.990
2.665.016.323.198
CONSUMER FINANCING AND MURABAHAH RECEIVABLES Third parties Consumer financing receivables - less principal amounts financed by banks
(1.392.501.666.323 )
(1.277.273.795.725)
2.968.728.804.667
1.387.742.527.473
Piutang murabahah Pendapatan margin murabahah yang belum diakui
262.056.261.325
-
(75.044.793.073 )
-
Murabahah receivables Unearned murabahah margin income
Piutang murabahah
187.011.468.252
-
Murabahah receivebles
3.155.740.272.919
1.387.742.527.473
KAS DAN SETARA KAS Kas Bank Pihak ketiga Pihak yang mempunyai hubungan istimewa Jumlah Kas dan Setara Kas PIUTANG PEMBIAYAAN KONSUMEN DAN MURABAHAH Pihak ketiga Piutang pembiayaan konsumen - setelah dikurangi bagian pokok yang dibiayai bank-bank Pendapatan pembiayaan konsumen yang belum diakui Piutang pembiayaan konsumen
Jumlah piutang pembiayaan konsumen dan murabahah Penyisihan piutang ragu-ragu Bersih
(59.103.092.338 )
(24.995.812.751)
Unearned consumer financing income Consumer financing receivables
Total consumer financing and murabahah receivables Allowance for doubtful accounts
3.096.637.180.581
1.362.746.714.722
Net
39.685.490.305
19.117.309.776
OTHER RECEIVABLES
8.943.870.978
9.118.540.177
REPOSSESSED MOTOR VEHICLES -
BIAYA DIBAYAR DI MUKA DAN UANG MUKA
188.574.138.559
103.788.627.489
PREPAID EXPENSES AND ADVANCES
PAJAK DIBAYAR DI MUKA
14.594.510.003
-
PREPAID TAX
26.340.909.309
29.523.477.399
PROPERTY AND EQUIPMENT - Net of accumulated depreciation of Rp43,464,943,211 in period 2006 and Rp30.653.037.025 in period 2005
318.721.465
292.495.400
OTHER ASSETS
3.437.654.699.081
1.592.890.494.957
TOTAL ASSETS
PIUTANG LAIN-LAIN AGUNAN YANG DIAMBIL ALIH
AKTIVA TETAP - Setelah dikurangi akumulasi penyusutan sebesar Rp43.464.943.211 pada periode 2006 dan Rp30.653.037.025 pada periode 2005 AKTIVA LAIN-LAIN JUMLAH AKTIVA
PT WAHANA OTTOMITRA MULTIARTHA Tbk NERACA (lanjutan) 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
2006
PT WAHANA OTTOMITRA MULTIARTHA Tbk BALANCE SHEETS (continued) September 30, 2006 and 2005 (Expressed in Rupiah)
2005
KEWAJIBAN DAN EKUITAS
STOCKHOLDERS’EQUITY
KEWAJIBAN HUTANG BANK
LIABILITIES 950.781.467.112
41.672.875.832
BANK LOANS
36.665.334.701
20.738.363.309
ACCRUED EXPENSES Third parties
4.752.205.724
11.306.487.388
TAXES PAYABLE
162.533.454.846
94.844.939.040
INSURANCE ADVANCES FROM CUSTOMERS AND OTHER PAYABLES
4.639.463.286
3.708.720.736
LIABILITY FOR POSTEMPLOYMENT BENEFITS
HUTANG OBLIGASI Bersih
1.606.528.770.192
788.309.945.027
BONDS PAYABLE Net
KEWAJIBAN PAJAK TANGGUHAN - Bersih
48.849.079.256
31.337.020.584
DEFERRED TAX LIABILITY - Net
JUMLAH KEWAJIBAN
2.814.749.775.117
991.918.351.916
TOTAL LIABILITIES
BIAYA MASIH HARUS DIBAYAR - Pihak ketiga HUTANG PAJAK
TITIPAN ASURANSI DAN HUTANG LAIN-LAIN PENYISIHAN IMBALAN PASCA-KERJA
EKUITAS Modal saham - nilai nominal Rp100 per saham pada periode 2006 dan 2005 Modal dasar - 5.000.000.000 saham pada periode 2006 dan 2005 Modal ditempatkan dan disetor penuh - 2.000.000.000 saham pada periode 2006 dan 2005 Modal disetor lainnya Saldo laba Dicadangkan Belum dicadangkan JUMLAH EKUITAS JUMLAH KEWAJIBAN DAN EKUITAS
200.000.000.000 110.413.490.419
200.000.000.000 110.413.490.419
3.000.000.000 309.491.433.545
2.000.000.000 288.558.652.622
STOCKHOLDERS’EQUITY Capital stock - Rp100 par value per share in period 2006 and 2005 Authorized - 5,000,000,000 shares in period 2006 and 2005 Issued and fully paid 2,000,000,000 shares in period 2006 and 2005 Additional paid-in capital Retained earnings Appropriated Unappropriated
622.904.923.964
600.972.143.041
TOTAL STOCKHOLDERS’EQUITY
3.437.654.699.081
1.592.890.494.957
TOTAL LIABILITIES AND STOCKHOLDERS’EQUITY
PT WAHANA OTTOMITRA MULTIARTHA Tbk LAPORAN LABA RUGI Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
2006
PT WAHANA OTTOMITRA MULTIARTHA Tbk STATEMENTS OF INCOME Periods Ended September 30, 2006 and 2005 (Expressed in Rupiah)
2005
PENDAPATAN Pembiayaan konsumen bersih Pendapatan margin Bunga Lain-lain
548.706.955.466 26.023.339.017 2.479.213.694 119.096.093.334
509.025.164.511 842.452.731 39.732.046.486
REVENUES Consumer financing income - net Margin income Interests Others
Jumlah Pendapatan
696.305.601.511
549.599.663.728
Total Revenues
BEBAN Umum dan administrasi
165.460.853.273
133.841.902.391
EXPENSES General and administrative
Beban pinjaman Gaji dan tunjangan karyawan Penyisihan piutang ragu-ragu Penyusutan Beban nisbah Lain-lain
181.776.968.437 97.297.234.788 100.776.246.959 9.916.496.739 10.091.539.027 2.705.483.905
79.861.236.391 50.162.417.771 61.222.087.838 8.907.669.739 47.781.458
Financing costs Salaries and employees’ benefits Provision for doubtful accounts Depreciation Nisbah costs Others
Jumlah Beban
568.024.823.128
334.043.095.588
Total Expenses
LABA SEBELUM BEBAN PAJAK
128.280.778.383
215.556.568.140
INCOME BEFORE TAX EXPENSE
BEBAN PAJAK Pajak kini Pajak tangguhan
20.432.828.000 17.369.173.946
39.947.934.200 24.549.278.386
TAX EXPENSE Current Deferred
Jumlah Beban Pajak
37.802.001.946
64.497.212.586
Total Tax Expense
LABA BERSIH
90.478.776.437
151.059.355.554
NET INCOME
45
76
BASIC EARNINGS PER SHARE
LABA BERSIH PER SAHAM DASAR
PT WAHANA OTTOMITRA MULTIARTHA Tbk LAPORAN PERUBAHAN EKUITAS Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
PT WAHANA OTTOMITRA MULTIARTHA Tbk STATEMENTS OF CHANGES IN STOCKHOLDERS’EQUITY Periods Ended September 30, 2006 and 2005 (Expressed in Rupiah)
Modal Saham Ditempatkan dan Disetor Penuh/ Issued and Fully Paid Capital Stock
Modal Disetor Lainnya/ Additional Paid-in Capital
200.000.000.000
110.413.490.419
Pencadangan Laba
-
Laba bersih
-
Saldo 30 September 2005
Saldo 1 Januari 2006
Saldo 1Januari 2005
Saldo Laba/Retained Earnings Belum Dicadangkan/ Unappropriated
Jumlah Ekuitas/ Total Stockholders’ Equity
-
139.499.297.068
449.912.787.487
Balance, January 1, 2005
-
2.000.000.000
( 2.000.000.000)
-
Appropriated earnings
-
-
151.059.355.554
151.059.355.554
Net income
200.000.000.000
110.413.490.419
2.000.000.000
288.558.652.622
600.972.143.041
Balance, September 30, 2005
Dicadangkan/ Appropriated
200.000.000.000
110.413.490.419
2.000.000.000
302.512.657.108
614.926.147.527
Balance, January 1, 2006
Pencadangan Laba
-
-
1.000.000.000
(1.000.000.000)
-
Appropriated earnings
Dividen
-
-
-
(82.500.000.000)
(82.500.000.000)
Divident
Laba bersih
-
-
-
90.478.776.437
90.478.776.437
Net income
200.000.000.000
110.413.490.419
3.000.000.000
309.491.433.545
622.904.923.964
Balance, September 30, 2006
Saldo 30 September 2006
PT WAHANA OTTOMITRA MULTIARTHA Tbk LAPORAN ARUS KAS Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
2006 ARUS KAS DARI AKTIVITAS OPERASI Penerimaan kas dari: Konsumen Bank-bank sehubungan dengan transaksi: - kerjasama penerusan pinjaman - kerjasama pembiayaan bersama - pengambilalihan piutang dan penunjukan selaku pengelola piutang Pendapatan administrasi Pihak-pihak yang mempunyai hubungan istimewa Lain-lain Jumlah penerimaan kas Pembayaran kas untuk/kepada: Dealer Bank-bank sehubungan dengan transaksi: - kerjasama penerusan pinjaman - kerjasama pembiayaan bersama - pengambilalihan piutang dan penunjukan selaku pengelola piutang Beban umum dan administrasi, beban gaji dan tunjangan serta beban lain-lain Beban pinjaman Bank-bank sehubungan dengan hak bank-bank atas pendapatan pembiayaan konsumen Pajak penghasilan badan Pihak yang mempunyai hubungan istimewa
PT WAHANA OTTOMITRA MULTIARTHA Tbk STATEMENTS OF CASH FLOWS Periods Ended September 30, 2006 and 2005 (Expressed in Rupiah)
2005 CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from: Consumers Banks in connection with the transactions of: - loan channeling cooperation
3.019.234.825.705
2.401.046.270.335
783.428.216.309
1.630.018.621.262
464.580.184.655
935.215.324.674
74.025.782.992
33.001.767.019 169.704.739.709
- joint financing cooperation - receivable transfer and appointment as an agent to administer the transferred receivables Administration income
79.717.442.832
2.918.122.072 39.652.513.153
Related parties Others
4.420.986.452.493
5.211.557.358.224
(2.874.627.733.949 )
( 3.051.946.486.937)
(823.061.174.863 )
(600.666.374.672)
(689.765.485.887 )
(826.918.816.853)
(56.657.878.309 )
(88.838.605.180)
(472.076.246.603 ) (469.479.795.974 )
(422.611.007.061) (328.891.770.094)
- joint financing cooperation - receivable transfer and appointment as an agent to administer the transferred receivables General and administrative expenses, salaries and employees’ benefits and others Financing costs
(252.396.968.052) (54.003.760.048)
Banks in connection with the banks’ rights on consumer financing income Corporate income tax
(235.250.000)
Related party
(298.627.441.870 ) (34.082.962.925 ) -
Total cash receipts Cash disbursements for/to: Dealers Banks in connection with the transactions of: - loan channeling cooperation
Jumlah pengeluaran kas
(5.718.378.720.380 )
(5.626.509.038.897)
Total cash disbursements
Kas Bersih Digunakan untuk Aktivitas Operasi
(1.297.392.267.887 )
(414.951.680.673)
Net Cash Used in Operating Activities
PT WAHANA OTTOMITRA MULTIARTHA Tbk LAPORAN ARUS KAS (lanjutan) Periode Yang Berakhir Pada Tanggal-tanggal 30 September 2006 dan 2005 (Disajikan dalam Rupiah)
2006 ARUS KAS DARI AKTIVITAS INVESTASI Penerimaan bunga Hasil penjualan aktiva tetap Perolehan aktiva tetap Pencairan deposito berjangka Penempatan deposito berjangka Kas Bersih Digunakan untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan dari penerbitan obligasi Penambahan hutang bank Pelunasan hutang bank Pembayaran deviden Kas Bersih Diperoleh dari Aktivitas Pendanaan KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS
PT WAHANA OTTOMITRA MULTIARTHA Tbk STATEMENTS OF CASH FLOWS (continued) Periods Ended September 30, 2006 and 2005 (Expressed in Rupiah)
2005
(7.071.246.855 )
(9.430.438.298)
1.054.664.342.873 (1.054.664.342.873 )
268.041.000.000 (268.041.000.000)
CASH FLOWS FROM INVESTING ACTIVITIES Interest income Proceeds from sale of property and equipment Acquisition of property and equipment Proceeds from liquidation of time deposits Placement of time deposits
(4.591.847.661 )
(8.408.050.567)
Net Cash Used in Investing Activities
825.000.000.000 1.601.700.000.000 (1.053.355.726.659 ) (82.500.000.000 )
500.000.000.000 255.000.000.000 (324.093.046.778) -
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from issuance of bonds Proceeds from bank loans Repayment of bank loans Divident payment
1.290.844.273.341
430.906.953.222
Net Cash Provided by Financing Activities
7.547.221.982
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
2.479.213.694
842.452.731
185.500
179.935.000
(11.139.842.207 )
KAS DAN SETARA KAS AWAL TAHUN
73.699.720.088
60.756.108.012
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR TAHUN
62.559.877.881
68.303.329.994
CASH AND CASH EQUIVALENTS AT END OF YEAR
