Aspek Keuangan
Laporan Laba Rugi (dalam juta Rp)
Pendapatan
Beban Pokok Pendapatan Laba kotor
Beban usaha Laba usaha Beban lain-lain
Laba sebelum pajak penghasilan Beban pajak penghasilan Laba bersih tahun berjalan
A. Laporan Laba Rugi Income Statement
Berikut ringkasan laporan laba rugi komprehensif PT RMU tahun 2015 dan realisasi tahun 2014 sebagai perbandingannya:
The following is a summary of comprehensive Income Statement of PT RMU 2015 and the realization of 2014 as comparison: Income Statement (in Million Rp)
Revenue Cost of Revenue Gross profit Operating expenses Income from Operation Other expenses Profit before income tax Income tax expense
The net profit of the current year
2013 2014 2015 212.799 (190.709) 22.090 7.771 14.320 (2.336) 11.984 (3.619) 8.365 319.524 (238.993) 80.531 (46.053) 34.479 (13.893) 20.586 (5.245) 15.341 332.302 (244.861) 87.442 (80.775) 6.667 (1.440) 5.227 (2.368) 2.859 1. Laba Bersih
Pada tahun 2015 PT RMU membukukan laba bersih sebesar Rp2,8 miliar, turun 81% dibandingkan tahun 2014 sebesar Rp15,3 miliar. Hal tersebut disebabkan oleh realisasi peningkatan beban yang melebihi RKAP dan tidak diikuti oleh realisasi peningkatan pendapatan.
1. Net Profit
In 2015, PT RMU booked a net profit of 2.8 billion, decreasing 81% of Rp15,3 billion in 2014 . This was caused by the increase in expenses that exceeded RKAP but not followed by the increase in revenue.
Pertumbuhan (%) Growth (%) 4 2 9 75 (81) (90) (75) (55) (81)
2. Pendapatan
Pendapatan terealisasi sebesar Rp332,30 miliar atau 100,31% dari program sebesar Rp331,27 miliar dengan penjelasan sebagai berikut:
a. Pendapatan Pendukung Angkutan KA, yang terdiri dari kompensasi Service on Train, Sales on Train, Pendukung Kenyamanan, Pelayanan Kereta Luar Biaya dan Service Recovery terealisasi sebesar Rp174,35 miliar atau 114,14% dari anggaran sebesar Rp152,76 miliar. Realisasi diatas program dipengaruhi pendapatan penjualan makanan minuman di KA (Sales On Train) yang meningkat cukup signifikan, terutama mulai triwulan III 2015 terkait penambahan pengelolaan semua restorasi KA ke PT RMU. Sehingga total kereta makan yang dilayani sebanyak 123 dari 109 yang di programkan atau 89% dibandingkan tahun 2014. Penambahan kereta yang dilayani ini juga mempengaruhi pencapaian Service on Train Rp142,36 miliar atau 123,28% dari anggaran.
b. Pendapatan Non Angkutan terealisasi sebesar Rp157,95 miliar atau 88,48% dari anggaran sebesar Rp178,52 miliar. Pendapatan non angkutan mencakup:
1) Pendapatan Cafe, Catering dan Resto terealisasi Rp18,66 miliar atau 120,62% dari program Rp15,47 miliar, sehubungan dengan meningkatnya order layanan
Catering, Cafe dan Resto dan event angkutan lebaran dan natal serta tahun baru.
2) Pendapatan Parking Business tahun 2015 terealisasi Rp137,21 miliar atau 103,36% dari program Rp132,75 miliar. Pencapaian ini juga dipengaruhi oleh bertambahnya lokasi parkir yang dikelola dari 78 lokasi yang diprogramkan menjadi 115 lokasi.
3) Bisnis General Trading terealisasi Rp1,98 miliar atau 6,54% dari program Rp30,29 miliar dikarenakan penurunan pesanan dari KAI. Kedepannya bisnis ini akan di topang oleh pendapatan dari Loko Kiosk.
2. Revenue
Realized revenue was Rp 332.30 million or 100.31% of Rp331,27 billion with the following details:
a. Railway transportSupporting revenues, which consists of compensation of Service on Train, Sales on Train, comfort Support , off charged Railway Services and service Recovery were Rp174,35 billion, or 114.14% of the budget of Rp152,76 billion. The increase in realization was influenced by food and beverage sales revenues on train that increased significantly, particularly between the third quarter of 2015 related to the addition of all the restoration of railway management to PT RMU. So the total restaurant trains served were 123 out of 109 stated in the program or 89% compared to 2014. The addition of a train which served also affected the achievement of Train Service on Rp142,36 billion, or 123.28% of the budget.
b. Non-transport revenue realization was Rp 157.95 billion, or 88.48% of the budget of Rp178,52 billion. Non- transportation revenues include:
1) Cafe, Catering and Resto Revenues realization of Rp18.66 billion, or 120.62% of the program of Rp15,47 billion, due to the increase in Catering services, Cafe and Resto orders and Eid transportation as well as Christmas and New Year.
2) Parking Business revenue of 2015 realized by Rp137,21 billion, or 103.36% of the program of Rp132,75 billion. This achievement was also affected by the increase in parking locations that were managed from 78 programmed locations to 115 locations.
3) Business General Trading realized Rp1.98 billion, or 6.54% of the program of Rp30,29 billion due to a decline in orders from KAI. In the future the business will strut by income from the Kiosk Loko.
3. Biaya-Biaya
Beban Pokok Pendapatan mencapai Rp244,86 miliar naik 2% dari tahun 2014 sebesar Rp238,99 miliar, terutama disebabkan adanya penambahan KA baru, kenaikan beban sewa KM, kenaikan pembelian seragam dan peralatan kerja OTC, meningkatnya order layanan paket KA Wisata, penambahan bisnis baru penyedia jasa tenaga kerja dan kenaikan beban sewa atas pengelolaan perparkiran di wilayah Jabodetabek.
3. Expenses
Cost of Revenues reached Rp244,86 billion, increasing 2% compared to 2014 of Rp238,99 billion, primarily due to the addition of new railway, the increase in rental expenses of Restaurant trains, the increase in the purchase of uniforms and working equipment of OTC, the increase of service order of Travel train, the addition of new business of employment service and the increase in rental expenses for parking management in Jabodetabek area.
Beban usaha tercatat sebesar Rp80,77 miliar meningkat 75% dari tahun 2014 sebesar Rp46,05 miliar terkait adanya kenaikan beban sewa lahan kantor dan pajak penghasilan.
Beban pajak mencapai Rp2,36 miliar turun 55% dari tahun 2014 sebesar Rp5,25 miliar terkait perhitungan pajak kini (PPh Badan) dan Pajak Tangguhan atas Pencapaian Laba Perusahaan.
Operating expenses amounted to Rp80,77 billion, increasing 75% compared to 2014of Rp46,05 billion due to an increase in office space rental expenses and income taxes.
The tax expense reached Rp2,36 billion, decreasing 55% compared to 2014 of Rp5,25 billion dueto the calculation of current income tax (corporate income tax) and Deferred Tax on Corporate Profit.
Laporan Posisi Keuangan (dalam juta Rp)
Aset
Aset lancar Aset tidak lancar Jumlah Aset
Liabilitas
Liabilitas Lancar Liabilitas Tidak Lancar Jumlah liabilitas Ekuitas
Jumlah Liabilitas dan Ekuitas
B. Laporan Posisi Keuangan Statement of Financial Position
Berikut ringkasan laporan posisi keuangan PT RMU tahun 2015 dan realisasi tahun 2014 sebagai perbandingannya:
The following is statement of financial position of PT RMU 2015 and the realization of 2014 as the comparison:
Statement of Financial Position (in Million Rp)
Assets
Current Asset Non Current Asset Total Asset
Liabilities
Current Liability Non Current Liability Total Liability Equity
Total Liability and Equity
2013 2014 2015 49.152 8.648 57.800 33.355 253 33.608 24.192 57.800 73.439 53.092 126.532 89.199 119 89.318 37.213 126.532 41.166 91.778 132.943 98.396 508 98.905 34.039 132.943 Pertumbuhan (%) Growth (%) (44) 73 5 10 329 11 (9) 5 1. Aset
Piutang usaha per 31 Desember 2015 mencapai Rp1,969 miliar, turun 87,3% di tahun 2014 sebesar Rp15,4 miliar karena membaiknya pencairan piutang atas pekerjaan bisnis outsourcing/OTC/Cuci Kereta dari KAI.
Biaya dibayar dimuka mencapai Rp4,32 miliar, turun 52% dibandingkan tahun 2014 sebesar Rp9 miliar terkait belum tuntasnya pembayaran sewa lahan parkir dan kantor kepada KAI.
Aset tetap (net) per 31 Desember 2015 sebesar Rp58,30 miliar, meningkat 99% dibandingkan tahun 2014 sebesar Rp29,22 miliar karena adanya penambahan aset dari pembangunan kantor, double decker parkir dan peralatan parkir.
1. Assets
Account receivables per December 31st, 2015, reached Rp1,969 billion, decreasing 87.3% compared to 2014 of Rp15.4 billion due to the improvement of liquidity of account receivable on outsourcing business/ OTC / Trains wash of KAI.
Prepaid expenses reached Rp4,32 billion, decreasing 52% compared to 2014 of 9 billion due to unfinished payments related to the parking lots and offices of KAI.
Fixed assets (Net) per December 31st, 2015, was Rp58,30 billion, increasing 99% compared to 2014 of Rp29,22 billion due to the addition of assets from the office building, double-decker parking and parking equipment.
2. Liabilitas
Utang usaha per 31 Desember 2015 tercatat Rp14,13 miliar, meningkat 67% dibandingkan tahun 2014 sebesar Rp8,4 miliar karena adanya peningkatan aktivitas bisnis
general trading.
Utang hubungan istimewa mencapai Rp71,47 miliar, meningkat 4% dibandingkan tahun 2014 sebesar Rp68,6 miliar terkait hal ini terkait adanya utang bank serta sewa lahan parkir dan kantor kepada KAI.
2. Liabilities
Accounts payable per December 31st, 2015, was Rp14,13 billion, increasing 67% compared to 2014 of 8.4 billion due to an increase in general business activity of trading. Payable to Related parties reached Rp 71.47 billion, increasing 4% compared to 2014 of Rp68,6 billion due to the bank loan and payables related to parking lots and offices of KAI.
3. Ekuitas
Ekuitas per 31 Desember 2015 mencapai Rp34,04 miliar, menurun 8,6% dibandingkan posisi tahun 2014 sebesar Rp37,21 miliar karena adanya pembentukan cadangan atas laba 2013 dan pencapaian laba periode berjalan 2014.
Secara total jumlah aset/liabilitas dan ekuitas di tahun 2015 sebesar Rp132,94 miliar atau naik 5% dari Rp126,53 miliar di tahun 2014.
3. Equity
Equity per December 31st, 2015, reached Rp34,04 billion, decreasing 8.6% compared to 2014 of Rp37,21 billion due to retained earnings in 2013 and the revenue of 2014.
Total assets / liabilities and equity in 2015 was Rp132,94 billion, increasing 5% from Rp126,53 billion in 2014.
Sejumlah peluang usaha akan dikembangkan PT RMU pada tahun mendatang. Beberapa peluang diharapkan dapat memberikan tambahan pemasukan bagi bisnis perusahaan secara signifikan. Peluang bisnis tersebut diantaranya adalah: 1. Pengembangan dan pengelolaan lahan parkir stasiun. 2. Rencana pengelolaan kereta makan.
3. Pengembangan restoran darat dan katering.
4. Bisnis general trading dan event organizer dari perusahaan Induk.
5. Pengembangan usaha menjadi provider dan manajemen parkir di luar lingkungan kereta api.
A number of business opportunities will be developed by PT RMU in the coming year. Some of the opportunities is expected to provide additional revenue for the company's business significantly. Business opportunities include the following:
1. Development and management of the parking lot. 2. The management plan of restaurant train
3. Development of land restaurant and catering.
4. General trading businesses and event organizers from holding company.
5. Business expansion into becoming the provider and parking management outside the railway environment.