Rincian beban penjualan dan distribusi serta beban umum dan administrasi adalah sebagai berikut:
The details of selling and distribution expenses and general and administrative expenses are as follows:
Periode tiga bulan yang berakhir pada tanggal 31 Maret/
Three-month period ended March 31,
2017 2016
Beban Penjualan dan Distribusi
Selling and Distribution Expenses
Iklan dan promosi 436.693 375.015 Advertising and promotions
Pengangkutan dan penanganan 226.016 270.701 Freight and handling
Distribusi 118.468 162.851 Distribution
Gaji, upah dan imbalan kerja karyawan 133.334 143.909
Salaries, wages and employee benefits
Beban royalti (Catatan 32) 83.940 78.834 Royalty fees (Note 32)
Barang rusak 27.829 32.967 Bad goods
Sewa dan penyusutan 32.254 32.534 Rental and depreciation
Lain-lain (masing-masing di bawah
Rp15.000) 62.867 63.563 Others (each below Rp15,000)
Total Beban Penjualan dan
Distribusi 1.121.401 1.160.374
Total Selling and Distribution Expenses
Beban Umum dan Administrasi
General and Administrative Expenses
Gaji, upah dan imbalan kerja karyawan 206.720 195.511
Salaries, wages and employee benefits
Sewa dan penyusutan 32.510 32.282 Rental and depreciation
Tanggung jawab sosial perusahaan
sumbangan, dan representasi 33.630 25.072
Corporate social responsibility donations and representation Jasa manajemen (Catatan 32 dan 35) 20.256 19.512 Management fees (Notes 32 and 35) Utilitas, perbaikan dan pemeliharaan 17.849 16.565 Utilities, repairs and maintenance Lain-lain (masing-masing di bawah
Rp15.000) 63.854 62.402 Others (each below Rp15,000)
Total Beban Umum dan
Administrasi 374.819 351.344
Total General and Administrative Expenses
Rincian penghasilan operasi lain adalah sebagai berikut:
The details of other operating income are as follows:
Periode tiga bulan yang berakhir pada tanggal 31 Maret/
Three-month period ended March 31,
2017 2016
Penjualan barang bekas 36.379 40.336 Sale of scrap materials
Jasa teknik (Catatan 32) 16.556 14.404 Technical income (Note 32)
Lain-lain (masing-masing di bawah
Rp10.000) 31.797 39.426 Others (each below Rp10,000)
Total 84.732 94.166 Total
28. BEBAN OPERASI LAIN 28. OTHER OPERATING EXPENSES
Rincian beban operasi lain adalah sebagai berikut: The details of other operating expenses are as follows:
Periode tiga bulan yang berakhir pada tanggal 31 Maret/
Three-month period ended March 31,
2017 2016
Amortisasi aset tak berwujud
(Catatan 11) 33.310 33.310
Amortization of intangible assets (Note 11) Rugi neto atas selisih nilai tukar
mata uang asing dari aktivitas
operasi 14.667 21.079
Net losses on foreign exchange difference from operating
activities Lain-lain (masing-masing di bawah
Rp10.000) 6.403 5.389 Others (each below Rp10,000)
Total 54.380 59.778 Total
29. PENGHASILAN KEUANGAN 29. FINANCE INCOME
Penghasilan keuangan terutama merupakan penghasilan bunga atas kas di bank dan deposito.
Finance income mainly represents interest income from cash in bank and time deposits.
30. BEBAN KEUANGAN 30. FINANCE EXPENSES
Rincian beban keuangan adalah sebagai berikut: The details of finance expenses are as follows: Periode tiga bulan yang berakhir pada
tanggal 31 Maret/
Three-month period ended March 31,
2017 2016
Beban bunga 32.870 50.788 Interest expenses
Rugi neto atas selisih nilai tukar mata
uang asing dari aktivitas pendanaan 15.912 21.415
Net losses on foreign exchange difference from financing activities
Informasi segmen di bawah ini dilaporkan berdasarkan informasi yang digunakan oleh manajemen untuk mengevaluasi kinerja setiap segmen usaha dan untuk menentukan alokasi sumber daya.
The following segment information is reported based on the information used by management in evaluating the performance of each business segment and in determining the allocation of resources.
Segmen Operasi Operating Segments
Kelompok Usaha mengklasifikasikan kegiatan usahanya menjadi enam (6) divisi, yaitu:
The Group primarily classifies its business activities into six (6) divisions, namely:
• Divisi Mi Instan
• Divisi Dairy (produk susu) • Divisi Penyedap Makanan • Divisi Makanan Ringan
• Divisi Nutrisi dan Makanan Khusus • Divisi Minuman
• Noodles Division
• Dairy Division (dairy products)
• Food Seasonings Division
• Snack Foods Division
• Nutrition and Special Foods Division
• Beverages Division
Manajemen memantau hasil operasi dari unit usahanya secara terpisah guna keperluan pengambilan keputusan mengenai alokasi sumber daya dan penilaian kinerja. Kinerja segmen dievaluasi berdasarkan laba rugi operasi dan diukur secara konsisten dengan laba rugi operasi pada laporan keuangan konsolidasian interim. Namun, pendanaan Kelompok Usaha (termasuk beban keuangan dan penghasilan keuangan) dan pajak penghasilan dikelola secara grup dan tidak dialokasikan kepada segmen operasi.
Management monitors the operating results of its business units separately for the purpose of making
decisions about resource allocation and
performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the interim consolidated financial statements. However, the Group financing (including finance expenses and finance income) and income taxes are managed on a group basis and are not allocated to operating segments.
Harga transfer antar entitas hukum dan antar segmen diatur dengan cara yang serupa seperti transaksi dengan pihak ketiga.
Transfer prices between legal entities and segments are set on a manner similar to transactions with third parties.
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen operasi Kelompok Usaha:
The following table presents revenue and profit, and certain asset and liabilities information regarding the Group’s operating segments:
Mi Instan*/ Noodles* Dairy Makanan Ringan**/ Snack Foods** Penyedap Makanan/ Food Seasonings Makanan Khusus/ Nutrition and Special Foods Minuman/ Beverages Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada
pelanggan eksternal 6.000.330 1.858.041 757.932 263.026 173.711 405.078 - 9.458.118
Sales to external customers
Penjualan antar segmen 119.761 614 1.109 131.418 - - (252.902 ) - Inter-segment sales
Total Penjualan Neto 6.120.091 1.858.655 759.041 394.444 173.711 405.078 (252.902 ) 9.458.118 Total Net Sales
Laba Usaha Segmen 1.167.664 287.437 54.754 29.748 8.250 (63.904 ) 2.087 1.486.036
Segment Income from Operations Penghasilan operasi lain
yang tidak dialokasikan 30.352
Unallocated other operating income
LABA USAHA 1.516.388 OPERATIONS INCOME FROM
Penghasilan keuangan 117.530 Finance income
Beban keuangan (48.782 ) Finance expenses
Pajak final atas penghasilan
bunga (23.400 ) Final tax on interest income
Bagian atas rugi neto entitas
asosiasi (26.695 )
Share in net losses of associates Laba sebelum beban pajak
penghasilan 1.535.041
Incomebefore income tax
expense
Beban pajak penghasilan (385.179 ) Income tax expense
LABA PERIODE BERJALAN 1.149.862 INCOME FOR THE PERIOD
Informasi Segmen Lainnya Other Segment Information
Pengeluaran modal dan uang muka untuk pembelian aset
tetap 160.392 133.941 21.175 8.837 3.399 288 - 328.032
Capital expenditures and advance for purchases of
fixed assets
Penyusutan dan amortisasi 86.948 84.120 13.311 5.097 4.921 8.326 - 202.723 Depreciation and amortization
“*” Termasuk Divisi Kemasan dan Kantor Pusat “**” Termasuk Divisi Biskuit
“*” Including Packaging Division and Head Office “**” Including Biscuit Division
Mi Instan*/ Noodles* Dairy Makanan Ringan**/ Snack Foods** Penyedap Makanan/ Food Seasonings Makanan Khusus/ Nutrition and Special Foods Minuman/ Beverages Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada
pelanggan eksternal 5.865.015 1.702.053 556.066 179.379 156.641 462.978 - 8.922.132 Sales to external customers
Penjualan antar segmen 98.158 857 11.141 128.792 - - (238.948 ) - Inter-segment sales
Total Penjualan Neto 5.963.173 1.702.910 567.207 308.171 156.641 462.978 (238.948 ) 8.922.132 Total Net Sales
Laba Usaha Segmen 958.294 315.203 42.370 27.277 7.281 (51.417 ) (1.893 ) 1.297.115 Segment Income from Operations
Penghasilan operasi lain
yang tidak dialokasikan 34.388 Unallocated other operating income
LABA USAHA 1.331.503
INCOME FROM