PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN
NERACA KONSOLIDASI (BELUM DIAUDIT)
30 September 2010 dan 2009
(Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS (UNAUDITED)
September 30, 2010 and 2009
(Expressed in Rupiah)
Catatan/ 2010 Notes 2009 ASET ASSETSASET LANCAR CURRENT ASSETS
Kas dan setara kas 1.570.132.925.725 2c,3 1.223.600.573.265 Cash and cash equivalents
2d,4,13,
Investasi jangka pendek, bersih 5.378.019.042 28b 22.837.840.447 Short-term investments, net
Piutang usaha, setelah dikurangi
penyisihan piutang ragu-ragu Trade receivables, net of
sejumlah Rp7.613.803.879 pada allowance for doubtful accounts of
periode 2010 dan Rp9.662.988.876 Rp7,613,803,879 in 2010 and
pada periode 2009 1.321.811.790.351 2f,5,13 1.227.029.152.174 Rp9,662,988,876 in 2009
Piutang lain-lain 83.980.854.182 2f,6 89.661.329.118 Other receivables
2g,2h,7,
Persediaan, bersih 1.596.325.839.719 8,13,23 1.497.208.210.515 Inventories, net Aset lancar lainnya 237.967.734.663 2i,9 245.353.774.224 Other current assets
Jumlah Aset Lancar 4.815.597.163.682 4.305.690.879.743 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi jangka panjang 11.358.966.206 2b 45.750.512 Long-term investments Aset pajak tangguhan, bersih 29.454.719.848 2t 36.199.194.269 Deferred tax assets, net Tagihan restitusi pajak penghasilan 2.657.408.947 2t,17 25.883.035.459 Claims for income tax refund
Aset tetap, setelah dikurangi
akumulasi penyusutan sejumlah Property, plant and equipment,
Rp1.126.058.140.382 pada net of accumulated depreciation of
periode 2010 dan Rp1,126,058,140,382 in 2010
Rp1.107.121.456.539 pada 2g,2j,2k,7,11, and Rp1,107,121,456,539
periode 2009 1.512.770.485.655 13,23,24 1.360.475.653.384 in 2009
2b,2n,
Aset tidak berwujud, bersih 246.915.536.894 2p,12,24 281.291.293.584 Intangible assets, net
Uang muka pembelian aset Advances for purchases of
tetap 33.471.605.300 28a 26.320.047.937 equipment
Aset tidak lancar lainnya 26.348.808.953 2l 11.739.675.117 Other non-current assets
Jumlah Aset Tidak Lancar 1.862.977.531.803 1.741.954.650.262 Total Non-current Assets
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
2
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN
NERACA KONSOLIDASI (lanjutan)
(BELUM DIAUDIT)
30 September 2010 dan 2009
(Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS (continued)
(UNAUDITED)
September 30, 2010 and 2009
(Expressed in Rupiah)
Catatan/ 2010 Notes 2009 LIABILITIES ANDKEWAJIBAN DAN EKUITAS SHAREHOLDERS’ EQUITY
KEWAJIBAN LANCAR CURRENT LIABILITIES
Pinjaman jangka pendek 167.055.772.948 4,5,8,11,13 306.016.567.241 Short-term loans
Hutang usaha 429.282.089.528 14 475.006.616.261 Trade payables
Hutang lain-lain 175.024.744.130 15 34.437.067.140 Other payables
Biaya masih harus dibayar 332.739.677.094 16 437.207.836.806 Accrued expenses
Hutang pajak 110.588.005.142 2t,17 224.917.767.358 Taxes payable
Hutang jangka panjang yang jatuh Current maturities of
tempo dalam waktu satu tahun: long-term debts:
Hutang sewa pembiayaan 293.397.204 2k,11 214.750.027 Obligations under finance leases Hutang hubungan istimewa 582.825.577 2g,7 676.337.370 Due to related parties
Jumlah Kewajiban Lancar 1.215.566.511.623 1.478.476.942.203 Total Current Liabilities
KEWAJIBAN TIDAK LANCAR NON-CURRENT LIABILITIES
Kewajiban pajak tangguhan, bersih 4.768.114.202 2t 7.686.342.575 Deferred tax liabilities, net Hutang sewa pembiayaan setelah
dikurangi bagian jatuh tempo dalam Obligations under finance leases - waktu satu tahun 819.390.347 2k,11 1.510.892.005 net of current maturities Estimasi kewajiban imbalan kerja Estimated liabilities for employees’
karyawan 99.021.542.943 2s,27 103.517.583.748 service entitlement benefits
Selisih lebih akumulasi kerugian Accumulated loss of
atas biaya perolehan investasi Associated company
Perusahaan asosiasi - 2b,10 1.212.246.306 in excess of investment cost
Jumlah Kewajiban Tidak Total Non-current
Lancar 104.609.047.492 113.927.064.634 Liabilities
JUMLAH KEWAJIBAN 1.320.175.559.115 1.592.404.006.837 TOTAL LIABILITIES
GOODWILL NEGATIF 229.259.246 2b 273.489.297 NEGATIVE GOODWILL
HAK MINORITAS ATAS ASET MINORITY INTERESTS IN NET
BERSIH ANAK PERUSAHAAN 370.655.509.812 2b,18 458.521.912.910 ASSETS OF SUBSIDIARIES
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN
NERACA KONSOLIDASI (lanjutan)
(BELUM DIAUDIT)
30 September 2010 dan 2009
(Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS (continued)
(UNAUDITED)
September 30, 2010 and 2009
(Expressed in Rupiah)
Catatan/ 2010 Notes 2009EKUITAS SHAREHOLDERS’ EQUITY
Modal saham - nilai nominal Capital stock - Rp50 par value
Rp50 per saham per share
Modal dasar - Authorized -
17.000.000.000 saham 17,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 10.156.014.422 saham 507.800.721.100 19 507.800.721.100 10,156,014,422 shares Agio saham 4.441.133.136 2m,19,20 2.640.000.000 Additional paid-in capital
Selisih transaksi perubahan Differences arising from changes
ekuitas Anak perusahaan 949.739.690 2b (2.451.108.011) in Subsidiaries’ equities
Difference in values of restructuring
Selisih transaksi restrukturisasi transactions among entities
entitas sepengendali (36.758.673.814) (36.758.673.814) under common control
Unrealized gains
Laba belum direalisasi atas on appreciation
kenaikan nilai pasar in market values of
investasi jangka pendek, bersih 185.196.300 2d,4 98.750.700 short-term investments, net
Selisih kurs atas penjabaran Differences arising from
laporan keuangan 1.327.604.248 2b (2.279.807.592) foreign currency translations
Saldo laba Retained earnings
Telah ditentukan penggunaannya 49.447.454.095 40.157.416.692 Appropriated Belum ditentukan penggunaannya 5.147.404.561.566 4.175.842.214.895 Unappropriated
Modal saham yang diperoleh kembali -
780.990.000 saham pada periode Treasury stock -
2010 dan 782.490.000 saham 780,990,000 shares in 2010 and
pada periode 2009 (687.283.369.009) 2m,19 (688.603.393.009) 782,490,000 shares in 2009
Ekuitas, Bersih 4.987.514.367.312 3.996.446.120.961 Shareholders’ Equity, Net
JUMLAH KEWAJIBAN DAN TOTAL LIABILITIES AND
Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi secara keseluruhan.
The accompanying notes form an integral part of these consolidated financial statements.
4
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASI
(BELUM DIAUDIT)
Periode Yang Berakhir Pada Tanggal-tanggal
30 September 2010 dan 2009
(Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(UNAUDITED)
Periods Ended September 30, 2010 and 2009
(Expressed in Rupiah)
Catatan/
2010 Notes 2009
2q,2u,
PENJUALAN BERSIH 7.272.485.365.251 5,21,22 6.493.993.791.287 NET SALES
2g,2q,2s,2u,7,
BEBAN POKOK PENJUALAN 3.545.374.704.843 8,11,21,23,27 3.301.578.746.140 COST OF GOODS SOLD
LABA KOTOR 3.727.110.660.408 3.192.415.045.147 GROSS PROFIT
2g,2q,2s,7,9,
BEBAN USAHA 11,24,27,28c, OPERATING EXPENSES
Penjualan 1.977.947.964.634 28h,28i,28j,32 1.734.083.601.403 Selling
Umum dan administrasi 400.294.845.544 354.673.429.045 General and administrative Penelitian dan pengembangan 60.863.107.251 50.630.189.538 Research and development
Jumlah Beban Usaha 2.439.105.917.429 2.139.387.219.986 Total Operating Expenses
LABA USAHA 1.288.004.742.979 1.053.027.825.161 INCOME FROM OPERATIONS
PENGHASILAN (BEBAN)
LAIN-LAIN OTHER INCOME (CHARGES)
Penghasilan bunga 36.500.333.858 3,4,25 54.007.359.110 Interest income
Laba atas penjualan aset Gain on sale of property
tetap 9.258.566.542 2j,11 9.497.552.196 and equipment
Rugi selisih kurs, bersih (42.383.211.495) 2r,30 (85.433.949.264) Loss on foreign exchange, net
Rugi atas penjualan investasi Loss on sale of investment
pada Anak perusahaan (18.665.564.808) 2b - in Subsidiaries
Interest expense and
Beban bunga dan keuangan (13.678.451.852) 2k,13,26 (45.746.399.023) financial charges
Laba atas penjualan investasi Gain on sale of short-term
jangka pendek - 2d 5.928.242.882 investments
Rupa-rupa, bersih (14.815.348.967) 2b,2n,2o,12 (115.190.403) Miscellaneous, net
Beban lain-lain, Bersih (43.783.676.722) (61.862.384.502) Other Charges, Net
LABA SEBELUM MANFAAT INCOME BEFORE INCOME
(BEBAN) PAJAK PENGHASILAN 1.244.221.066.257 991.165.440.659 TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN (EXPENSE)
Periode berjalan (303.286.792.277) 2t,17 (285.405.090.775) Current
Tangguhan 981.042.218 940.609.306 Deferred
Beban Pajak Penghasilan, Bersih (302.305.750.059) (284.464.481.469) Income Tax Expense, Net
PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASI (lanjutan)
(BELUM DIAUDIT)
Periode Yang Berakhir Pada Tanggal-tanggal
30 September 2010 dan 2009
(Disajikan dalam Rupiah)
PT KALBE FARMA Tbk. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS
OF INCOME (continued) (UNAUDITED)
Periods Ended September 30, 2010 and 2009
(Expressed in Rupiah)
Catatan/
2010 Notes 2009
LABA SEBELUM HAK MINORITAS INCOME BEFORE MINORITY
ATAS LABA BERSIH ANAK INTERESTS IN NET EARNINGS
PERUSAHAAN 941.915.316.198 706.700.959.190 OF SUBSIDIARIES
HAK MINORITAS ATAS LABA MINORITY INTERESTS IN NET
BERSIH ANAK PERUSAHAAN (39.987.085.086) 2b,18 (90.996.982.364) EARNINGS OF SUBSIDIARIES
LABA BERSIH 901.928.231.112 615.703.976.826 NET INCOME
LABA PER SAHAM DASAR 2v,19,29 BASIC EARNINGS PER SHARE
Laba usaha 137 110 Income from operations
