PT KOBEXINDO TRACTORS Tbk DAN ENTITAS ANAK
Laporan keuangan konsolidasian
pada tanggal 30 September 2013 (tidak diaudit) dan 31 Desember 2012 (diaudit) serta untuk tahun yang berakhir pada tanggal-tanggal 30 September 2013 (tidak
diaudit) dan 30 September 2012 (diaudit)
Consolidated financial statements
as of September 30, 2013 (unaudited) and December 31, 2012 (audited) and for the years ended September 30, 2013 (unaudited) and September 30, 2012
(audited)
pada tanggal-tanggal 30 September 2013 dan 2012 September 30, 2013 and 2012
Daftar Isi Halaman/
Page
Table of Contents
Surat Pernyataan Direksi Statement of Director
Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian 3
Consolidated Statements of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes inEquity
Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 6 – 78 Notes to the Consolidated Financial Statements
***************************
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
1 Catatan /
Notes
2013/ September 30, 2013
2012/ December 31, 2012
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d,e.l,4,28 3,214,633 4.278.407 Cash and cash equivalents
Dana yang dibatasi penggunaannya 2d,f,l,5, 28 195,517 4.266.516 Restricted funds
Piutang usaha Trade receivables
Pihak ketiga, setelah dikurangi penyisihan penurunan nilai sejumlah USD 214.500 tanggal 30 September
2013 dan 31 Desember 2012 2d,g,l,6, 28 13,664,351 24.530.867
Third parties, net of allowance for impairment value of USD 214,500 as of September 30, 2013 and December 31, 2012
Pihak berelasi 2d,g,h,l,27,28 22,987 1.068.411 Related parties
Piutang lain lain Other receivables
Pihak ketiga 2d,g,l,28 1,310,729 2.007.375 Third parties
Pihak berelasi 2g,h,27 47,947 140.360 Related parties
Persediaan, setelah dikurangi penyisihan penurunan nilai sejumlah USD 58.085 pada tanggal 30 September 2013 dan 31
Desember 2012 2i,7 65,533,977 78.620.672
Inventories, net of allowance for impairment value of USD 58,085 as of September 30, 2013 and December 31, 2012
Pajak dibayar di muka 2j,14a 177,872 2.736.398 Prepaid tax
Biaya dibayar di muka dan uang muka 2j 2,148,388 2.189.680 Prepaid expenses and advance
JUMLAH ASET LANCAR 86,316,401 119.838.686 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset pajak tangguhan 2q,14d
522,558 522.558 Deffered tax assets
Aset tetap - setelah dikurangi akumulasi penyusutan sejumlah USD 8.481.273 dan 7.319.255 pada tanggal 30 September
2013 dan 31 Desember 2012 2k,8, 23 12,805,025 12.549.296
Fixed assets - net of accumulated depreciation of USD 8.481.273 and 7.319.255 as of September 30, 2013 and December 31, 2012
Properti investasi, setelah dikurangi akumulasi penyusutan sejumlah USD 295.724 dan USD 174.746 as of 30
September 2013 dan 31 Desember 2012 2m, 9 9,573,004 9.693.982
Investment properties, net of accumulated depreciation of USD 295.724 and USD 174,746 as of September 30, 2013 dan December 31, 2012
Aset tak berwujud, neto 2n 252,237 283.099 Intangible assets, net
Taksiran tagihan pengembalian pajak
penghasilan 2q,14c 2,126,163 1.391.766 Estimated claims for tax refund
Penyertaan saham 2h,10,27 - 844.327 Investment in shares
JUMLAH ASET TIDAK LANCAR 25,278,987 25.285.028 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 111,595,388 145.123.714 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
2 Catatan /
Notes
30 September 2013/
September 30,2013
31 Desember 2012/
December 31,2012
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Pinjaman bank jangka pendek 2d,l,13,28 21,151,119 59.787.767 Short-term bank loans
Utang usaha – pihak ketiga 2d,l,11,28 31,682,185 37.727.933 Trade payale – third parties
Utang lain lain Other payables
Pihak ketiga 2d 1,212,033 71.220 Third parties
Uang muka pelanggan 12 1,486,336 1.686.887 Advance sales
Beban masih harus dibayar 15, 27 2,081,931 2.359.106 Accrued expenses
Utang pajak 2q,14b 27,793 69.670 Taxes payable
Bagian jangka pendek atas: Current maturities of:
Utang cicilan 2d
475,719 615.684 Installment payables
Pinjaman bank jangka panjang 16
2,600,000 - Long-term bank loans
Pendapatan ditangguhkan 336,544 240.844 Unearned revenue
JUMLAH LIABILITAS JANGKA PENDEK 61,053,660 102.559.111 TOTAL SHORT-TERM LIABILITIES
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
Pinjaman bank jangka panjang 16
9,533,333 - Long-term bank loans
Estimasi liabilitas imbalan kerja 2r,17
1,600,701 1.706.719 Estimated employee benefit liability
Utang cicilan, neto setelah dikurangi bagian
jangka pendek 2d
159,355 585.181 Installment payables, net of current maturities
JUMLAH LIABILITAS JANGKA PANJANG 11,293,389 2.291.900 TOTAL LONG-TERM LIABILITIES
JUMLAH LIABILITAS 72,347,049 104.851.011 TOTAL LIABILITIES
EKUITAS
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
EQUITY Equity attributable to owner of the company
Modal saham – nilai nominal Rp100 per saham pada tanggal 30 September 2013 dan 31 Desember 2012
Capital stock – par value of Rp100 per share as of September 30, 2013 and December 31, 2012
Modal dasar – 8.000.000.000 saham pada tanggal 30 September 2013 dan 31 Desember 2012
Authorized – 8,000,000,000 share as of September 30, 2013 and December 31, 2012
Modal ditempatkan dan disetor penuh – 2.272.500.000 saham pada tanggal 30
September 2013 dan 31 Desember 2012 18,19, 20
24,942,328 24.942.328
Issued and fully paid – 2,272,500,000 shares as of September 30, 2013 and December 31, 2012
Tambahan modal setor 19 7,812,965 7.812.965 Additional paid-in capital
Selisih translasi (96,872) (110.439) Translation difference
Saldo laba Retained earnings
Ditentukan pengunaannya 20 51.799 - Appropriated
Belum ditentukan penggunaannya 20 6,519,979 7.610.559 Unappropriated
Kepentingan non pengendali 18,140 17.290 Non-controlling interest
JUMLAH EKUITAS 39,248,339 40.272.703 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 111,595,388 145.123.714 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
3 Catatan /
Notes
2013 / September 30, 2013
/ September 30, 2012
PENDAPATAN BERSIH 2p,21, 26
67,166,620
105,475,779 NET REVENUE
BEBAN POKOK PENDAPATAN 22
52,881,938
82,704,529 COST OF REVENUE
LABA BRUTO 14,284,682 22,771,250 GROSS PROFIT
Beban penjualan 2p,23
(3,879,478)
(5,079,795) Selling expenses
Beban umum dan administrasi 2k,m,n,p,23
(6,858,208)
(8,066,117) General and administration expenses
Beban operasi lainnya
(868,682)
(1,020,947) Other operating expenses
Pendapatan operasi lainnya 2p
157,491
167,814 Other operating income
LABA USAHA 2,835,805
8,772,205 INCOME FROM OPERATIONS
Pendapatan keuangan
174,454
208,216 Finance income
Beban keuangan
(2,681,723)
(787,440) Finance charges
LABA SEBELUM MANFAAT (BEBAN) PAJAK PENGHASILAN
328,536
8,192,981
INCOME BEFORE INCOME TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK
PENGHASILAN INCOME TAX BENEFIT (EXPENSE)
Final 2q,14c
46,076 - Final
Kini 2q,14c
176,016 2.093.511 Current
Jumlah beban pajak penghasilan
222,092 2.093.511 Total income tax expense
LABA BERSIH
106,444 6.099.470 NET INCOME
Pendapatan komprehensif lainnya
(96,872) - Other comprehensive income
JUMLAH LABA KOMPREHENSIF
9,572 6.099.470 TOTAL COMPREHENSIVE INCOME
LABA BERSIH YANG DAPAT DIATRIBUSIKAN KEPADA:
NET INCOME ATTRIBUTABLE TO:
Pemilik entintas induk
105,594 6.096.125 Owners of the parent company
Kepentingan non- pengendali
850 3.345 Non- controlling interest
Jumlah
106,444 6.099.470 Total
LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA:
COMPREHENSIVE INCOME ATTRIBUTABLE TO:
Pemilik entintas induk
8,722 6.096.125
Owners of the parent company
Kepentingan non- pengendali
850 3.345 Non- controlling interest
Jumlah
9,572 6.099.470 Total
LABA BERSIH PER SAHAM DASAR 2t,24
0.000046 0,0027
BASIC EARNINGS PER SHARE
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of These consolidated financial statements.
4
Catat an/
Notes
Modal saham ditempatkan dan disetor
penuh/
Issued and fully paid share
capital
Tambahan Modal Disetor/
Additional Paid-in Capital
Saldo laba / Retained Earnings
Selisih Translasi / Translation
Differance
Ditentukan Penggunaannya /
Appropriated
Belum Ditentukan Penggunaannya/
Unappropriated Jumlah / Total
Kepentingan Non-Pengendali/
Non-Controlling Interest
Jumlah Ekuitas/
Total Equity
Saldo 1 Januari 2012 / 31 Desember 2011
22.103.195 - 25.373 - 2.432.630 24.561.198 11.964 24.573.162
Balance as of January 1, 2012/
December 31, 2011
Tambahan modal disetor dari penawaran umum perdana
19
2.839.133 7.812.965 -
-
- 10.652.098 - 10.652.098 Additional paid-in capital from
initial public offering
Selisih translasi - - (135.812) - - (135.812) - (135.812) Translation Difference
Penambahan modal oleh
pihak non pengendali - - - - - - 1.041 1.041
Additional paid-up capital by Non- controlling interest
Laba bersih tahun 2012 - - - - 5.177.929 5.177.929 4.285 5.182.214 Net income in 2012
Saldo 31 Desember 2012 24.942.328 7.812.965 (110.439)
- 7.610.559 40.255.413 17.290 40.272.703 Balance as of December 31, 2012
Saldo 1 Januari 2013 24.942.328 7.812.965 (110.439) - 7.610.559 40.255.413 17.290 40.272.703 Balance as of January 1, 2013
Dividen Tunai - - - - (1.144.375) (1.144.375) - (1.144.375) Cash Dividend
Selisih translasi - - 13.567 - - 13.567 - 13.567 Translation difference
Cadangan Wajib - - - 51.799 (51.799) - - -
Appropriation to statutory reserve
Laba bersih sd September 2013
- - -
-
105.594 105.594 850 106.444 Net income in September 2013
Saldo 30 September 2013
24.942.328 7.812.965 (96.872) 51.799 6.519.979 39.230.199 18.140 39.248.339
Balance as of September 30, 2013
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
5 Catatan /
Notes
2013/ September 30, 2013
30 September 2012 / September 30, 2012
ARUS KAS DARI AKTIVITAS OPERASI
CASH FLOW FROM OPERATING
ACTIVITIES
Penerimaan dari pelanggan 88,898,245
105,276,986 Receipts from customers
Pembayaran kepada pemasok (48,077,574)
(127,878,150) Payment to suppliers
Pembayaran kepada karyawan
(5,229,716)
(7,314,274) Payment to employee
Arus kas diperoleh (digunakan) untuk
aktivitas operasi 35,590,955
(29,915,438)
Cash receipt (used) in operating activities
(Pembayaran) penerimaan dari
kegiatan operasional lainnya (8,887,336)
(5,263,023)
(Payment) receipt from other operation activities
Pembayaran untuk beban pengiriman
dan asuransi
(837,726)
(3,449,923)
Payment for shipping and insurance expense Pembayaran untuk beban perjalanan
dinas
(619,583)
- Payment of travelling expense
Pembayaran untuk pajak penghasilan
(347,720) - Payment of Income Tax
Pembayaran beban bunga
(2,668,000)
(840,814) Payment of interest expense
Penerimaan pendapatan bunga
171,725
221,547 Receipts of interest income Kas bersih yang diperoleh
(digunakan) untuk aktivitas operasi 22,402,315
(39,247,651)
Net cash provided by (used in) operating activities ARUS KAS DARI AKTIVITAS
INVESTASI
CASH FLOW FROM INVESTING
ACTIVITIES
Perolehan aset tetap 8
(1,980,982)
(4,831,413) Purchases of fixed asset
Perolehan aset tak berwujud
(5,567) - Purchase of intangible asset
Penerimaan dari penjualan aset tetap
303,422
174,334 Proceed from sales of fixed assets Kas bersih yang digunakan untuk
aktivitas investasi (1,683,127)
(4,657,079) Net cash used in investing activities ARUS KAS DARI AKTIVITAS
PENDANAAN
CASH FLOW FROM FINANCING
ACTIVITIES
Penerimaan (pembayaran) pinjaman bank
(25,228,315)
36,323,687 Received (payment) for bank loan Penambahan modal dari penawaran
perdana saham publik -
11,653,473 Additional capital from IPO Pembayaran utang cicilan dan utang
jangka panjang
(559,074)
(5,045,701)
Payment of installment payable and long term payable Kas bersih yang diperoleh
(digunakan) dari aktivitas pendanaan (25,787,389)
42,931,459
Net cash provided by (used in) financing activities KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS (5,068,201)
(973,271)
NET INCREASE (DECREASE) CASH AND CASH EQUIVALENTS PENURUNAN (PENINGKATAN)
DANA YANG DIBATASI
PENGGUNAANNYA
4,070,999
(672,771)
DECREASING (INCREASING) RESTRICTED FUND KAS DAN SETARA KAS AWAL
TAHUN
4,211,835
5,802,968
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR
PERIODE 4
3,214,633
4,156,926
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD
PT KOBEXINDO TRACTORS Tbk DAN ENTITAS ANAK
Laporan keuangan konsolidasian
pada tanggal 30 September 2013 (tidak diaudit) dan 31 Desember 2012 (diaudit) serta untuk tahun yang berakhir pada tanggal-tanggal 30 September 2013 (tidak
diaudit) dan 30 September 2012 (diaudit)
Consolidated financial statements
as of September 30, 2013 (unaudited) and December 31, 2012 (audited) and for the years ended September 30, 2013 (unaudited) and September 30, 2012
(audited)
pada tanggal-tanggal 30 September 2013 dan 2012 September 30, 2013 and 2012
Daftar Isi Halaman/
Page
Table of Contents
Surat Pernyataan Direksi Statement of Director
Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian 3
Consolidated Statements of Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes inEquity
Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 6 – 78 Notes to the Consolidated Financial Statements
***************************
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
1 Catatan /
Notes
30 September 2013/ September
30, 2013
31 Desember 2012/ December
31, 2012
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d,e.l,4,28 3,214,633 4.278.407 Cash and cash equivalents
Dana yang dibatasi penggunaannya 2d,f,l,5, 28 195,517 4.266.516 Restricted funds
Piutang usaha Trade receivables
Pihak ketiga, setelah dikurangi penyisihan penurunan nilai sejumlah USD 214.500 tanggal 30 September
2013 dan 31 Desember 2012 2d,g,l,6, 28 13,664,351 24.530.867
Third parties, net of allowance for impairment value of USD 214,500 as of September 30, 2013 and December 31, 2012
Pihak berelasi 2d,g,h,l,27,28 22,987 1.068.411 Related parties
Piutang lain lain Other receivables
Pihak ketiga 2d,g,l,28 1,310,729 2.007.375 Third parties
Pihak berelasi 2g,h,27 47,947 140.360 Related parties
Persediaan, setelah dikurangi penyisihan penurunan nilai sejumlah USD 58.085 pada tanggal 30 September 2013 dan 31
Desember 2012 2i,7 65,533,977 78.620.672
Inventories, net of allowance for impairment value of USD 58,085 as of September 30, 2013 and December 31, 2012
Pajak dibayar di muka 2j,14a 177,872 2.736.398 Prepaid tax
Biaya dibayar di muka dan uang muka 2j 2,148,388 2.189.680 Prepaid expenses and advance
JUMLAH ASET LANCAR 86,316,401 119.838.686 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset pajak tangguhan 2q,14d
522,558 522.558 Deffered tax assets
Aset tetap - setelah dikurangi akumulasi penyusutan sejumlah USD 8.481.273 dan 7.319.255 pada tanggal 30 September
2013 dan 31 Desember 2012 2k,8, 23 12,805,025 12.549.296
Fixed assets - net of accumulated depreciation of USD 8.481.273 and 7.319.255 as of September 30, 2013 and December 31, 2012
Properti investasi, setelah dikurangi akumulasi penyusutan sejumlah USD 295.724 dan USD 174.746 as of 30
September 2013 dan 31 Desember 2012 2m, 9 9,573,004 9.693.982
Investment properties, net of accumulated depreciation of USD 295.724 and USD 174,746 as of September 30, 2013 dan December 31, 2012
Aset tak berwujud, neto 2n 252,237 283.099 Intangible assets, net
Taksiran tagihan pengembalian pajak
penghasilan 2q,14c 2,126,163 1.391.766 Estimated claims for tax refund
Penyertaan saham 2h,10,27 - 844.327 Investment in shares
JUMLAH ASET TIDAK LANCAR 25,278,987 25.285.028 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 111,595,388 145.123.714 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
2
Notes 2013/
September 30,2013
December 31,2012
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Pinjaman bank jangka pendek 2d,l,13,28 21,151,119 59.787.767 Short-term bank loans
Utang usaha – pihak ketiga 2d,l,11,28 31,682,185 37.727.933 Trade payale – third parties
Utang lain lain Other payables
Pihak ketiga 2d 1,212,033 71.220 Third parties
Uang muka pelanggan 12 1,486,336 1.686.887 Advance sales
Beban masih harus dibayar 15, 27 2,081,931 2.359.106 Accrued expenses
Utang pajak 2q,14b 27,793 69.670 Taxes payable
Bagian jangka pendek atas: Current maturities of:
Utang cicilan 2d
475,719 615.684 Installment payables
Pinjaman bank jangka panjang 16
2,600,000 - Long-term bank loans
Pendapatan ditangguhkan 336,544 240.844 Unearned revenue
JUMLAH LIABILITAS JANGKA PENDEK 61,053,660 102.559.111 TOTAL SHORT-TERM LIABILITIES
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
Pinjaman bank jangka panjang 16
9,533,333 - Long-term bank loans
Estimasi liabilitas imbalan kerja 2r,17
1,600,701 1.706.719 Estimated employee benefit liability
Utang cicilan, neto setelah dikurangi bagian
jangka pendek 2d
159,355 585.181 Installment payables, net of current maturities
JUMLAH LIABILITAS JANGKA PANJANG 11,293,389 2.291.900 TOTAL LONG-TERM LIABILITIES
JUMLAH LIABILITAS 72,347,049 104.851.011 TOTAL LIABILITIES
EKUITAS
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
EQUITY Equity attributable to owner of the company
Modal saham – nilai nominal Rp100 per saham pada tanggal 30 September 2013 dan 31 Desember 2012
Capital stock – par value of Rp100 per share as of September 30, 2013 and December 31, 2012
Modal dasar – 8.000.000.000 saham pada tanggal 30 September 2013 dan 31 Desember 2012
Authorized – 8,000,000,000 share as of September 30, 2013 and December 31, 2012
Modal ditempatkan dan disetor penuh – 2.272.500.000 saham pada tanggal 30
September 2013 dan 31 Desember 2012 18,19, 20
24,942,328 24.942.328
Issued and fully paid – 2,272,500,000 shares as of September 30, 2013 and December 31, 2012
Tambahan modal setor 19 7,812,965 7.812.965 Additional paid-in capital
Selisih translasi (96,872) (110.439) Translation difference
Saldo laba Retained earnings
Ditentukan pengunaannya 20 51.799 - Appropriated
Belum ditentukan penggunaannya 20 6,519,979 7.610.559 Unappropriated
Kepentingan non pengendali 18,140 17.290 Non-controlling interest
JUMLAH EKUITAS 39,248,339 40.272.703 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 111,595,388 145.123.714 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
3 Catatan /
Notes
30 September 2013 / September
30, 2013
30 September 2012 / September 30,
2012
PENDAPATAN BERSIH 2p,21, 26
67,166,620
105,475,779 NET REVENUE
BEBAN POKOK PENDAPATAN 22
52,881,938
82,704,529 COST OF REVENUE
LABA BRUTO 14,284,682 22,771,250 GROSS PROFIT
Beban penjualan 2p,23
(3,879,478)
(5,079,795) Selling expenses
Beban umum dan administrasi 2k,m,n,p,23
(6,858,208)
(8,066,117) General and administration expenses
Beban operasi lainnya
(868,682)
(1,020,947) Other operating expenses
Pendapatan operasi lainnya 2p
157,491
167,814 Other operating income
LABA USAHA 2,835,805
8,772,205 INCOME FROM OPERATIONS
Pendapatan keuangan
174,454
208,216 Finance income
Beban keuangan
(2,681,723)
(787,440) Finance charges
LABA SEBELUM MANFAAT (BEBAN) PAJAK PENGHASILAN
328,536
8,192,981
INCOME BEFORE INCOME TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK
PENGHASILAN INCOME TAX BENEFIT (EXPENSE)
Final 2q,14c
46,076 - Final
Kini 2q,14c
176,016 2.093.511 Current
Jumlah beban pajak penghasilan
222,092 2.093.511 Total income tax expense
LABA BERSIH
106,444 6.099.470 NET INCOME
Pendapatan komprehensif lainnya
(96,872) - Other comprehensive income
JUMLAH LABA KOMPREHENSIF
9,572 6.099.470 TOTAL COMPREHENSIVE INCOME
LABA BERSIH YANG DAPAT DIATRIBUSIKAN KEPADA:
NET INCOME ATTRIBUTABLE TO:
Pemilik entintas induk
105,594 6.096.125 Owners of the parent company
Kepentingan non- pengendali
850 3.345 Non- controlling interest
Jumlah
106,444 6.099.470 Total
LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA:
COMPREHENSIVE INCOME ATTRIBUTABLE TO:
Pemilik entintas induk
8,722 6.096.125
Owners of the parent company
Kepentingan non- pengendali
850 3.345 Non- controlling interest
Jumlah
9,572 6.099.470 Total
LABA BERSIH PER SAHAM DASAR 2t,24
0.000046 0,0027
BASIC EARNINGS PER SHARE
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of These consolidated financial statements.
4
Catat an/
Notes
Modal saham ditempatkan dan disetor
penuh/
Issued and fully paid share
capital
Tambahan Modal Disetor/
Additional Paid-in Capital
Saldo laba / Retained Earnings
Selisih Translasi / Translation
Differance
Ditentukan Penggunaannya /
Appropriated
Belum Ditentukan Penggunaannya/
Unappropriated Jumlah / Total
Kepentingan Non-Pengendali/
Non-Controlling Interest
Jumlah Ekuitas/
Total Equity
Saldo 1 Januari 2012 / 31 Desember 2011
22.103.195 - 25.373 - 2.432.630 24.561.198 11.964 24.573.162
Balance as of January 1, 2012/
December 31, 2011
Tambahan modal disetor dari penawaran umum perdana
19
2.839.133 7.812.965 -
-
- 10.652.098 - 10.652.098 Additional paid-in capital from
initial public offering
Selisih translasi - - (135.812) - - (135.812) - (135.812) Translation Difference
Penambahan modal oleh
pihak non pengendali - - - - - - 1.041 1.041
Additional paid-up capital by Non- controlling interest
Laba bersih tahun 2012 - - - - 5.177.929 5.177.929 4.285 5.182.214 Net income in 2012
Saldo 31 Desember 2012 24.942.328 7.812.965 (110.439)
- 7.610.559 40.255.413 17.290 40.272.703 Balance as of December 31, 2012
Saldo 1 Januari 2013 24.942.328 7.812.965 (110.439) - 7.610.559 40.255.413 17.290 40.272.703 Balance as of January 1, 2013
Dividen Tunai - - - - (1.144.375) (1.144.375) - (1.144.375) Cash Dividend
Selisih translasi - - 13.567 - - 13.567 - 13.567 Translation difference
Cadangan Wajib - - - 51.799 (51.799) - - -
Appropriation to statutory reserve
Laba bersih sd September 2013
- - -
-
105.594 105.594 850 106.444 Net income in September 2013
Saldo 30 September 2013
24.942.328 7.812.965 (96.872) 51.799 6.519.979 39.230.199 18.140 39.248.339
Balance as of September 30, 2013
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
5 Catatan /
Notes
30 September 2013/ September
30, 2013
30 September 2012 / September 30, 2012
ARUS KAS DARI AKTIVITAS OPERASI
CASH FLOW FROM OPERATING
ACTIVITIES
Penerimaan dari pelanggan 88,898,245
105,276,986 Receipts from customers
Pembayaran kepada pemasok (48,077,574)
(127,878,150) Payment to suppliers
Pembayaran kepada karyawan
(5,229,716)
(7,314,274) Payment to employee
Arus kas diperoleh (digunakan) untuk
aktivitas operasi 35,590,955
(29,915,438)
Cash receipt (used) in operating activities
(Pembayaran) penerimaan dari
kegiatan operasional lainnya (8,887,336)
(5,263,023)
(Payment) receipt from other operation activities
Pembayaran untuk beban pengiriman
dan asuransi
(837,726)
(3,449,923)
Payment for shipping and insurance expense Pembayaran untuk beban perjalanan
dinas
(619,583)
- Payment of travelling expense
Pembayaran untuk pajak penghasilan
(347,720) - Payment of Income Tax
Pembayaran beban bunga
(2,668,000)
(840,814) Payment of interest expense
Penerimaan pendapatan bunga
171,725
221,547 Receipts of interest income Kas bersih yang diperoleh
(digunakan) untuk aktivitas operasi 22,402,315
(39,247,651)
Net cash provided by (used in) operating activities ARUS KAS DARI AKTIVITAS
INVESTASI
CASH FLOW FROM INVESTING
ACTIVITIES
Perolehan aset tetap 8
(1,980,982)
(4,831,413) Purchases of fixed asset
Perolehan aset tak berwujud
(5,567) - Purchase of intangible asset
Penerimaan dari penjualan aset tetap
303,422
174,334 Proceed from sales of fixed assets Kas bersih yang digunakan untuk
aktivitas investasi (1,683,127)
(4,657,079) Net cash used in investing activities ARUS KAS DARI AKTIVITAS
PENDANAAN
CASH FLOW FROM FINANCING
ACTIVITIES
Penerimaan (pembayaran) pinjaman bank
(25,228,315)
36,323,687 Received (payment) for bank loan Penambahan modal dari penawaran
perdana saham publik -
11,653,473 Additional capital from IPO Pembayaran utang cicilan dan utang
jangka panjang
(559,074)
(5,045,701)
Payment of installment payable and long term payable Kas bersih yang diperoleh
(digunakan) dari aktivitas pendanaan (25,787,389)
42,931,459
Net cash provided by (used in) financing activities KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS (5,068,201)
(973,271)
NET INCREASE (DECREASE) CASH AND CASH EQUIVALENTS PENURUNAN (PENINGKATAN)
DANA YANG DIBATASI
PENGGUNAANNYA
4,070,999
(672,771)
DECREASING (INCREASING) RESTRICTED FUND KAS DAN SETARA KAS AWAL
TAHUN
4,211,835
5,802,968
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR
PERIODE 4
3,214,633
4,156,926
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain) (Expressed in United States Dollar, unless otherwise stated)
6
1. U M U M 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT Kobexindo Tractors (“Perusahaan”) didirikan di Republik Indonesia pada tanggal 28 September 2002 berdasarkan akta Notaris Stephany Maria Lilianti, S.H., No. 37. Akta pendirian Perusahaan telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. C-00568.HT.01.01.TH.2003 tanggal 13 Januari 2003, serta telah diumumkan dalam Berita Negara Republik Indonesia No. 33 tanggal 23 April 2004, Tambahan No. 3926. Anggaran dasar Perusahaan mengalami perubahan untuk memenuhi Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas, dengan akta No. 9 tanggal 9 Juli 2008 yang dibuat oleh Notaris Stephany Maria Lilianti, S.H., dan telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-49007.AH.01.02.Tahun 2008 tanggal 7 Agustus 2008.
PT Kobexindo Tractors (the “Company”) was established in the Republic of Indonesia on September 28, 2002 based on Notarial deed No. 37 of Stephany Maria Lilianti, S.H. The Company’s deed of establishment was approved by the Minister of Law and Human Right of the Republic of Indonesia in his Decision Letter No. C-00568-HT.01.01. TH. 2003 dated 13 January 2003, and was published in the State Gazette No. 33 dated April 23, 2004, Supplement No. 3926. The Company’s articles of association has been revised to conform with Law No. 40 Year 2007 regarding Limited Liability Company, based on Notarial deed No. 9 dated July 9, 2008, made by Stephany Maria Lilianti, S.H., and was approved by the Minister of Law and Human Rights of the Republic of
Indonesia in his Decision Letter
No. AHU-49007.AH.01.02.Tahun 2008 dated August 7, 2008.
Anggaran dasar Perusahaan telah beberapa kali mengalami perubahan dan yang terakhir antara lain dengan akta No. 10 tanggal 9 Maret 2012 yang dibuat oleh Notaris Fatiah Helmi, S.H., mengenai perubahan seluruh anggaran dasar Perusahaan untuk disesuaikan, dengan peraturan Badan Pengawas Pasar Modal dan Laporan Keuangan (“BAPEPAM-LK”) Nomor IX.J.1 Lampiran keputusan Ketua BAPEPAM-LK Nomor KEP-179/BL/2008 tanggal 14 Mei 2008 tentang pokok-pokok Anggaran Dasar Perseroan yang melakukan Penawaran Umum Efek bersifat Ekuitas dan Perusahaan Publik, dan perubahan status Perusahaan menjadi Perseroan Terbuka serta perubahan pasal 3 anggaran dasar Perseroan. Perubahan anggaran dasar tersebut telah dicatatkan dalam database Sistem Administrasi Badan Hukum Kementrian Hukum dan Hak Asasi Manusia Republik Indonesia dengan surat penerimaan No. AHU-12986.AH.01.02 tanggal 12 Maret 2012.
The Company’s articles of association have been amended several times and the latest of which were drawn up based on deed No. 10 dated March 9, 2012, made by Fatiah Helmi, S.H., regarding the changes of all the Company’s article of association to comform with the regulations of Capital Market Supervisory Agency and Financial Report ("BAPEPAM-LK") No. IX.J.1 Annex Chairman of Bapepam-LK's decision No.
KEP-179/BL/2008 dated May 14, 2008 on the subject of Association of the Company to conduct Public Offering of Equity and Public Company, and changes in status of the Company became a publicly listed as well as changes in the Company's articles of article 3. The Amendment has been recorded in the database of the Ministry of Legal Administration Systems Legal and Human Rights Republic of Indonesia with an acceptance letter No. AHU-12986.AH.01.02 dated March 12, 2012.
Sesuai dengan Pasal 3 anggaran dasar Perusahaan, ruang lingkup kegiatan utama Perusahaan saat ini adalah bergerak dalam distributor dalam menjual alat-alat berat termasuk penjualan suku cadang dan servis alat-alat berat.
Perusahaan memulai kegiatan komersialnya pada tahun 2002.
In accordance with Article 3 of the Company’s articles of association, the Company is mainly engaged as sales distributor of heavy equipment including selling spareparts and service of heavy equipments. The Company commenced its commercial activities in 2002.
Perusahaan saat ini telah menjalankan seluruh kegiatan usaha Perusahaan sesuai dengan Pasal 3 anggaran dasar Perusahaan.
The Company already perform all of the business activities in accordance with Article 3 of the Company’s articles of association.
Perusahaan berkedudukan di Jakarta Utara dan berlokasi di Kobexindo Tower, Jalan Pasir Putih Raya blok E-5-D, Ancol, Pademangan, Jakarta Utara. Perusahaan memiliki empat cabang utama antara lain di Balikpapan, Surabaya, Pekanbaru dan Banjarmasin.
The Company is domiciled in North Jakarta and located at Kobexindo Tower, Jalan Pasir Putih Raya blok E-5-D, Ancol, Pademangan, North Jakarta. The Company has four main branches in Balikpapan, Surabaya, Pekanbaru and Banjarmasin.
b. Penawaran Umum Efek Perusahaan b. Public offering of the Company’s shares
Berdasarkan dengan Surat Pernyataan Efektif yang diterbitkan oleh Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (“BAPEPAM-LK”) No. S-8048/BL/2012 tanggal 27 Juni 2012, Perusahaan melakukan penawaran umum perdana kepada masyarakat sebanyak 272.500.000 saham dengan nilai nominal Rp 100 per saham melalui Bursa Efek Indonesia dengan harga penawaran sebesar Rp 400 per saham. Pada tanggal 5 Juli 2012, seluruh saham Perusahaan telah dicatatkan di Bursa Efek Indonesia.
Based on the Effective Statement Letter No. S-8048/BL/2012 dated June 27, 2012 from the Chairman of the Capital Market Supervisory Agency and Financial Institutions Supervisory Agency (“BAPEPAM-LK”), the Company offered its 272,500,000 shares to the public with a par value of Rp 100 per share through the Indonesia Stock Exchange at the offering price of Rp 400 per share. As of July 5, 2012, all the Company’s shares were registered in the Indonesia Stock Exchange.
