Consolidated Financial Statements For The Years Ended
41 Grup juga melakukan retur atas pembelian aset tetap
16. Provision for Environmental Reclamation and Mine Closure
Grup telah melakukan provisi atas biaya reklamasi
lingkungan dan penutupan tambang yang
berhubungan dengan reklamasi dan bagian biaya penutupan tambang pada saat berakhirnya masa tambang.
The Group has provided provision for environmental reclamation and mine closure expenditures to be incurred over the life of mine.
Saldo provisi reklamasi lingkungan dan penutupan tambang pada tanggal 31 Maret 2017 dan 2016 masing-masing sebesar nihil dan USD412,543.
The provision for environmental reclamation and mine closure as of March 31, 2017 and 2016, are amounted to nil and USD412,543, respectively.
Mutasi saldo penyisihan reklamasi lingkungan dan penutupan tambang adalah sebagai berikut:
Movements in the provision for environmental reclamation and mine closure is as follows:
2017 2016
USD USD
Saldo Awal 412,543 365,443 Beginning Balance
Provisi Tahun Berjalan (Catatan 19) 31,250 47,100 Provision Made During the Year (Note 19)
Penyesuaian Pelepasan Entitas Anak (443,793) -- Adjustment of Disposal os Subsidiaries
Saldo Penyisihan Akhir Tahun -- 412,543 Balance at the End of the Year
17. Modal Saham 17. Capital Stock
Susunan pemegang saham Perusahaan pada tanggal 31 Maret 2017 dan 2016 adalah sebagai berikut:
The composition of the Company’s shareholders as of March 31, 2017 and 2016, are as follows:
Persentase Total Saham Kepemilikan/
(Lembar)/ Percentage of
Number of Ownership
Shares (%) Total
Renuka Energy Resource Holdings (FZE) 240,970,560 80.00 7,468,446 Renuka Energy Resource Holdings (FZE)
Masyarakat (di bawah 5%) 60,229,440 20.00 1,867,111 Public (below of 5%)
Total 301,200,000 100.00 9,335,557 Total
PT RENUKA COALINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Maret 2017 dan 2016
(Dalam US Dolar Penuh, Kecuali Dinyatakan Lain)
PT RENUKA COALINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
For The Years Ended March 31, 2017 and 2016 (In Full US Dollar, Unless Otherwise Stated)
Draft/October 7, 2016 Paraf: 44 18. Penjualan 18. Sales 2017 2016 USD USD Perdagangan Trading
Pihak Ketiga 1,000,000 Third Parties
Sub Total Perdagangan 1,000,000 -- Sub Total Trading
Produksi Production
Pihak Berelasi (Catatan 23) 2,464,200 7,202,854 Related Parties (Note 23)
Pihak Ketiga 917,228 102,589 Third Parties
Sub Total Produksi 3,381,428 7,305,443 Sub Total Production
Total - Bersih 4,381,428 7,305,443 Total - Net
Penjualan yang melebihi 10% dari total penjualan bersih masing-masing untuk tahun-tahun yang berakhir 31 Maret 2017 dan 2016 adalah sebagai berikut:
The details of sales that exceed 10% of total net sales for the years ended March 31, 2017 and 2016, respectively are as follows:
2017 2016
USD USD
Pihak Berelasi (Catatan 23) Related Parties (Note 23)
Renuka Energy Resource Renuka Energy Resource
Holdings (FZE) 2,464,200 7,202,854 Holdings (FZE)
Total 2,464,200 7,202,854 Total
19. Beban Pokok Penjualan 19. Cost of Goods Sold
2017 2016
USD USD
Beban Perdagangan: Trading Expenses:
Persediaan Batubara: -- Coal Inventories:
Saldo Awal -- -- Beginning Balance
Pembelian Batubara 982,000 -- Steam Coal Purchase
Saldo Akhir -- -- Ending Balance
Sub Total 982,000 -- Sub Total
Beban Produksi: Production Expenses:
Beban Truk Angkut 1,134,628 1,925,983 Coal Trucking Charges
Beban Kapal Tongkang 328,867 1,035,614 Barging Charges Overburden Removal Charges 269,211 1,240,309 Overburden Removal Charges
Beban Penambangan Batubara 223,207 309,652 Coal Extraction Charges
Beban Royalti 182,436 277,971 Royalty Expenses
Beban Dermaga 180,670 503,184 Port Facility Charges (Jetty Charges)
Beban Perawatan Jalan 148,986 152,934 Road Maintenance Expenses
Beban Sewa Perlengkapan 124,827 223,802 Rental Equipment Expenses
Beban Gaji 92,627 149,885 Salary Expenses
Beban Tidak Langsung 83,316 170,192 Indirect Expenses
Beban Penyusutan (Catatan 8) 67,680 129,996 Depreciation Expense (Note 8)
Dewatering Charges 64,491 47,884 Dewatering Charges
Beban Pengangkutan Batubara 63,829 108,723 Coal Loading Charges
Beban Bongkar Muat 54,705 162,563 Stevedoring Charges
Beban Perjalanan 42,449 58,446 Travelling Expenses
Beban Reklamasi dan Environmental Reclamation and
Penutupan Tambang (Catatan 16) 31,250 47,100 Mine Closure Expenses (Note 16)
Beban Upah 29,662 104,960 Wages Expenses
Beban Analisa Batubara 20,733 64,548 Coal Analysis Charges
Beban Amortisasi Properti Amortization Expenses of Mining
Pertambangan (Catatan 9) 16,600 12,728 Properties (Note 9)
Beban Ekspedisi 6,680 20,516 Clearing & Forwarding Charges
Beban Konsultasi Pertambangan 5,652 10,182 Mining Consultancy Charges Stockpile Maintenance Charges -- 33,149 Stockpile Maintenance Charges
PT RENUKA COALINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Maret 2017 dan 2016
(Dalam US Dolar Penuh, Kecuali Dinyatakan Lain)
PT RENUKA COALINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
For The Years Ended March 31, 2017 and 2016 (In Full US Dollar, Unless Otherwise Stated)
Draft/October 7, 2016 Paraf:
45
2017 2016
USD USD
Beban Limbah Batubara -- 13,943 Waste Coal Charges
Beban Amortisasi Amortization Expenses of
Aset Takberwujud -- 9,442 Intangible Assets
Lain-lain (masing-masing
di bawah USD20,000) 6 2,948 Others (each below USD20,000)
Sub Total 3,172,512 6,816,654 Sub Total
Persediaan Batubara: Coal Inventories:
Saldo Awal 15,220 1,008,219 Beginning Balance
Penyesuaian Saldo Awal -- 97,832 Adjustment of Beginning Balance
Saldo Akhir -- (15,220) Ending Balance
Kenaikan (Penurunan) Persediaan 15,220 1,090,831 Increase (Decrease) in Stocks
Sub Total 3,187,732 7,907,485 Sub Total
Total 4,169,732 7,907,485 Total
Beban jasa kontraktor yang melebihi 10% dari total beban pokok penjualan masing-masing untuk tahun-tahun yang berakhir 31 Maret 2017 dan 2016 adalah sebagai berikut:
Contractor expenses that exceed 10% of total cost of goods sold for the years ended March 31, 2017 and 2016 respectively are as follows:
2017 2016
USD USD
Hidayat 328,605 -- Hidayat
PT Universal Support 492,418 1,240,309 PT Universal Support
Mery -- 1,035,614 Mery
Total 821,023 2,275,923 Total
20. Beban Usaha 20. Operating Expenses
2017 2016
USD USD
Gaji, Upah & Tunjangan 376,115 361,389 Salary, Wage & Allowance
Jasa Profesional 194,504 113,771 Professional Fee
Penyusutan (Catatan 8) 31,763 64,281 Depreciation (Note 8)
Sewa 47,586 73,142 Rent
Subscription & Membership Fee 18,122 38,032 Subscription & Membership Fee
Pengembangan Masyarakat 7,391 11,779 Community Development
Pajak Bumi dan Bangunan -- 8,253 Land and Building Tax
Lain-lain (masing-masing
di bawah USD20,000) 33,801 139,034 Others (each below of USD20,000)
Total 709,282 809,681 Total
21. Pendapatan (Beban) Lain-lain 21. Other Income (Expenses)
2017 2016
USD USD
a. Pendapatan Lainnya a. Others Income
Keuntungan Penjualan Investasi Saham 1,557,342 -- Gain on Sale of Investment in Shares
Pendapatan Sewa 28,814 13,421 Rental Income
Pendapatan Bunga 1,082 1,771 Interest Income
Pendapatan Komisi -- 203,880 Commission
Lain-lain 143,118 315,507 Others
PT RENUKA COALINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Maret 2017 dan 2016
(Dalam US Dolar Penuh, Kecuali Dinyatakan Lain)
PT RENUKA COALINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
For The Years Ended March 31, 2017 and 2016 (In Full US Dollar, Unless Otherwise Stated)
Draft/October 7, 2016 Paraf:
46
2017 2016
USD USD
b. Beban Lainnya b. Other Expenses
Rugi Penjualan Piutang 413,880 -- Loss on Sale of Receivables
Rugi Penjualan Investasi Saham 45,105 -- Loss on Sale of Investment in Shares
Rugi Penjualan dan Penghapusan Loss on Sale and Disposal of
Aset Tetap (Catatan 8) 16,216 158,133 Fixed Assets (Note 8)
Rugi Selisih Kurs 13,959 1,798 Loss on Foreign Exchange
Denda Pajak 987 31,142 Tax Penalty
Retur Pembelian Loss on Purchase Return
Aset Tetap (Catatan 8) -- 27,118 of Fixed Assets (Note 8)
Kurang Bayar Royalti -- 647,517 Underpayment of Royalty
Diskon Penjualan Piutang -- 126,621 Discount on Sale of Receivables
Lain-lain 15,075 -- Others
Total 505,222 992,329 Total
22. Laba (Rugi) per Saham 22. Earnings (Loss) per Share
Perhitungan laba (rugi) per saham dasar dan dilusian per 31 Maret 2017 dan 2016 adalah sebagai berikut:
A computation of basic and diluted income (loss) per share as of March 31, 2017, and 2016, are as follows:
2017 2016
USD USD
Total Laba (Rugi) Tahun Berjalan
yang Dapat Diatribusikan Kepada Total Earnings (Loss) for the Year
Pemilik Entitas Induk 646,888 (1,754,074) Atributable to Owner of the Parent
Jumlah Rata-rata Tertimbang Saham 301,200,000 301,200,000 Weighted Average Shares Total
Laba (Rugi) per Saham Dasar 0.00215 (0.00582) Basic Earnings (Loss) per Share
Laba (Rugi) per Saham Dilusian 0.00215 (0.00582) Diluted Earnings (Loss) per Share
Pada setiap tanggal pelaporan, tidak terdapat efek berpotensi saham yang dapat menimbulkan pengaruh dilusi pada rugi bersih per saham Perusahaan.
As of reporting date, there were no dilutive potential ordinary shares that would give rise to a dilution of loss per share of the Company.
23. Saldo dan Transaksi Kepada Pihak-pihak