PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT....
3
DRAFT AUGUST 19, 2018 PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT. MAP AKTIF ADIPERKASA Tbk AND ITS SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 30 JUNI 2018 (TIDAK DIAUDIT), JUNE 30, 2018 (UNAUDITED), 31 DESEMBER 2017, 2016 DAN 2015 DECEMBER 31, 2017, 2016 AND 2015 30 Juni/ June 30, 2018 31 Desember/ 31 Desember/ 31 Desember/ Catatan/ (Tidak diaudit/ December 31, December 31, December 31, Notes Unaudited) 2017 2016 2015 Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Million Rp Million Rp Million Rp Million ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 5 490.588 237.766 327.678 142.684 Cash and cash equivalents Piutang usaha 6 Trade accounts receivable Pihak berelasi 33 32.106 61.866 44.364 88.079 Related parties Pihak ketiga - setelah dikurangi cadangan Third parties - net of allowance for kerugian penurunan nilai sebesar impairment losses of Rp 2,213 Rp 2.213 juta pada 30 Juni 2018, million as of June 30, 2018, Rp 2,168 Rp 2.168 juta pada 31 Desember million as of December 31, 2017, 2017, Rp 3.910 juta pada Rp 3,910 million as of 31 Desember 2016 dan Rp 2.642 juta December 31, 2016 and Rp 2,642 pada 31 Desember 2015 154.146 147.124 107.902 97.784 million as of December 31, 2015 Piutang lain-lain Other accounts receivable Pihak berelasi - setelah dikurangi cadangan Related parties - net of allowance for kerugian penurunan nilai sebesar impairment losses of Rp 215 million Rp 215 juta pada 30 Juni 2018 dan as of June 30, 2018 and 31 Desember 2017 7,33 12.868 33.058 3.822 15.466 December 31, 2017 Pihak ketiga 17.164 28.249 27.606 22.717 Third parties Persediaan - setelah dikurangi Inventories - net of allowance for penyisihan penurunan nilai sebesar decline in value of Rp 18,217 Rp 18.217 juta pada 30 Juni 2018, million as of June 30, 2018, Rp 30,161 Rp 30.161 juta pada 31 Desember million as of December 31, 2017, 2017, Rp 7.730 juta pada Rp 7,730 million as of 31 Desember 2016 dan Rp 9.195 December 31, 2016 and Rp 9,195 juta pada 31 Desember 2015 8 1.276.433 1.301.254 1.269.118 1.582.460 million as of December 31, 2015 Uang muka 85.568 56.358 46.774 50.953 Advances Pajak dibayar dimuka 9 53.171 50.008 52.882 24.768 Prepaid taxes Biaya dibayar dimuka 10 268.988 231.968 186.931 170.122 Prepaid expenses Instrumen keuangan derivatif 29 1.330 43 21 21 Derivative financial instruments Jumlah Aset Lancar 2.392.362 2.147.694 2.067.098 2.195.054 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Sewa dibayar dimuka jangka panjang 10 37.646 49.199 30.266 35.245 Long-term portion of prepaid rent Aset pajak tangguhan - bersih 28 16.755 31.091 23.875 22.899 Deferred tax assets - net Property, plant and equipment - net of Aset tetap - setelah dikurangi akumulasi accumulated depreciation of penyusutan sebesar Rp 641.284 Rp 641,284 million as of June 30, 2018, juta pada 30 Juni 2018, Rp 574.369 Rp 574,369 million as of juta pada 31 Desember 2017, December 31, 2017, Rp 599,743 Rp 599.743 juta pada 31 Desember million as of December 31, 2016 2016 dan Rp 489.182 juta pada and Rp 489,182 million as of 31 Desember 2015 11 519.125 455.410 373.659 365.087 December 31, 2015 Biaya lisensi yang ditangguhkan - bersih 21.407 3.742 4.751 6.132 Deferred license fees - net Uang jaminan 114.122 104.237 83.943 73.779 Refundable deposits Advances for purchases of property, Uang muka pembelian aset tetap 4.607 4.009 2.405 5.494 plant and equipment Jumlah Aset Tidak Lancar 713.662 647.688 518.899 508.636 Total Non-current Assets JUMLAH ASET 3.106.024 2.795.382 2.585.997 2.703.690 TOTAL ASSETS Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements. - 1 -
-
Upload
nguyenkhanh -
Category
Documents
-
view
215 -
download
1
Transcript of PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT....
DRAFT
AUGUST 19, 2018 PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT. MAP AKTIF ADIPERKASA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 JUNI 2018 (TIDAK DIAUDIT), JUNE 30, 2018 (UNAUDITED),
31 DESEMBER 2017, 2016 DAN 2015 DECEMBER 31, 2017, 2016 AND 2015
30 Juni/
June 30,
2018 31 Desember/ 31 Desember/ 31 Desember/
Catatan/ (Tidak diaudit/ December 31, December 31, December 31,
Notes Unaudited) 2017 2016 2015
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 5 490.588 237.766 327.678 142.684 Cash and cash equivalents
Piutang usaha 6 Trade accounts receivable
Pihak berelasi 33 32.106 61.866 44.364 88.079 Related parties
Pihak ketiga - setelah dikurangi cadangan Third parties - net of allowance for
kerugian penurunan nilai sebesar impairment losses of Rp 2,213
Rp 2.213 juta pada 30 Juni 2018, million as of June 30, 2018, Rp 2,168
Rp 2.168 juta pada 31 Desember million as of December 31, 2017,
2017, Rp 3.910 juta pada Rp 3,910 million as of
31 Desember 2016 dan Rp 2.642 juta December 31, 2016 and Rp 2,642
pada 31 Desember 2015 154.146 147.124 107.902 97.784 million as of December 31, 2015
Piutang lain-lain Other accounts receivable
Pihak berelasi - setelah dikurangi cadangan Related parties - net of allowance for
kerugian penurunan nilai sebesar impairment losses of Rp 215 million
Rp 215 juta pada 30 Juni 2018 dan as of June 30, 2018 and
31 Desember 2017 7,33 12.868 33.058 3.822 15.466 December 31, 2017
Pihak ketiga 17.164 28.249 27.606 22.717 Third parties
Persediaan - setelah dikurangi Inventories - net of allowance for
penyisihan penurunan nilai sebesar decline in value of Rp 18,217
Rp 18.217 juta pada 30 Juni 2018, million as of June 30, 2018, Rp 30,161
Rp 30.161 juta pada 31 Desember million as of December 31, 2017,
2017, Rp 7.730 juta pada Rp 7,730 million as of
31 Desember 2016 dan Rp 9.195 December 31, 2016 and Rp 9,195
juta pada 31 Desember 2015 8 1.276.433 1.301.254 1.269.118 1.582.460 million as of December 31, 2015
Uang muka 85.568 56.358 46.774 50.953 Advances
Pajak dibayar dimuka 9 53.171 50.008 52.882 24.768 Prepaid taxes
Biaya dibayar dimuka 10 268.988 231.968 186.931 170.122 Prepaid expenses
Instrumen keuangan derivatif 29 1.330 43 21 21 Derivative financial instruments
Jumlah Aset Lancar 2.392.362 2.147.694 2.067.098 2.195.054 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Sewa dibayar dimuka jangka panjang 10 37.646 49.199 30.266 35.245 Long-term portion of prepaid rent
Aset pajak tangguhan - bersih 28 16.755 31.091 23.875 22.899 Deferred tax assets - net
Property, plant and equipment - net of
Aset tetap - setelah dikurangi akumulasi accumulated depreciation of
penyusutan sebesar Rp 641.284 Rp 641,284 million as of June 30, 2018,
juta pada 30 Juni 2018, Rp 574.369 Rp 574,369 million as of
juta pada 31 Desember 2017, December 31, 2017, Rp 599,743
Rp 599.743 juta pada 31 Desember million as of December 31, 2016
2016 dan Rp 489.182 juta pada and Rp 489,182 million as of
31 Desember 2015 11 519.125 455.410 373.659 365.087 December 31, 2015
Biaya lisensi yang ditangguhkan - bersih 21.407 3.742 4.751 6.132 Deferred license fees - net
Uang jaminan 114.122 104.237 83.943 73.779 Refundable deposits
Advances for purchases of property,
Uang muka pembelian aset tetap 4.607 4.009 2.405 5.494 plant and equipment
Jumlah Aset Tidak Lancar 713.662 647.688 518.899 508.636 Total Non-current Assets
JUMLAH ASET 3.106.024 2.795.382 2.585.997 2.703.690 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
- 1 -
DRAFT
AUGUST 19, 2018 PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT. MAP AKTIF ADIPERKASA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
30 JUNI 2018 (TIDAK DIAUDIT), JUNE 30, 2018 (UNAUDITED),
31 DESEMBER 2017, 2016 DAN 2015 DECEMBER 31, 2017, 2016 AND 2015
(Lanjutan) (Continued)
30 Juni/
June 30,
2018 31 Desember/ 31 Desember/ 31 Desember/
Catatan/ (Tidak diaudit/ December 31, December 31, December 31,
Notes Unaudited) 2017 2016 2015
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 12 - 25.000 10.000 65.000 Bank loans
Utang usaha 13 Trade accounts payable
Pihak berelasi 33 4.202 4.440 227 42.571 Related parties
Pihak ketiga 251.089 213.868 179.710 236.527 Third parties
Utang lain-lain Other accounts payable
Pihak berelasi 7,33 15.951 11.866 73.181 75.523 Related parties
Pihak ketiga 14 147.319 152.807 122.639 149.677 Third parties
Utang pajak 15 67.259 48.670 27.644 49.327 Taxes payable
Biaya yang masih harus dibayar 16 82.858 110.200 67.590 55.315 Accrued expenses
Pendapatan diterima dimuka 11.162 7.549 3.062 4.447 Unearned income
Liabilitas jangka panjang yang jatuh
tempo dalam satu tahun Current maturities of long-term liabilities
Utang pembelian kendaraan 1.664 1.657 220 - Liabilities for purchases of vehicles
Utang obligasi 17 1.357.019 - - - Bond payable
Instrumen keuangan derivatif 29 51 57 34 67 Derivative financial instruments
Jumlah Liabilitas Jangka Pendek 1.938.574 576.114 484.307 678.454 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang - setelah dikurangi Long-term liabilities - net of current
bagian yang jatuh tempo dalam satu tahun maturities
Utang pembelian kendaraan 2.007 2.878 528 - Liabilities for purchases of vehicles
Utang obligasi 17 - 1.095.396 1.088.739 1.041.082 Bond payable
Liabilitas imbalan kerja 18 128.881 130.844 98.302 82.590 Employment benefits obligation
Liabilitas pajak tangguhan - bersih 28 1.051 1.416 2.273 3.040 Deferred tax liabilities - net
Estimasi biaya pembongkaran aset tetap 11 8.332 7.130 4.905 4.551 Decommissioning cost
Jumlah Liabilitas Jangka Panjang 140.271 1.237.664 1.194.747 1.131.263 Total Non-current Liabilities
Jumlah Liabilitas 2.078.845 1.813.778 1.679.054 1.809.717 Total Liabilities
EKUITAS EQUITY
Modal saham - nilai nominal Rp 100 Capital stock - Rp 100 par value
per saham pada 30 Juni 2018 dan per share as of June 30, 2018 and
Rp 1.000.000 per saham pada Rp 1,000,000 per share as of
31 Desember 2017, 2016 dan 2015 December 31, 2017, 2016 and 2015
Modal dasar - 5.000.000.000 saham Authorized - 5,000,000,000 shares
pada 30 Juni 2018 dan 500.000 as of June 30, 2018 and 500,000
saham pada 31 Desember 2017, shares as of December 31, 2017,
2016 dan 2015 2016 and 2015
Modal ditempatkan dan disetor - Subscribed and paid-up - 2,380,000,000
2.380.000.000 saham pada 30 Juni shares as of June 30, 2018 and
2018 dan 238.000 saham pada 238,000 shares as of December 31,
31 Desember 2017, 2016 dan 2015 19 238.000 238.000 238.000 238.000 2017, 2016 and 2015
Tambahan modal disetor 20,31 (99.888) (99.888) (99.888) (93.908) Additional paid-in capital
Penghasilan komprehensif lain 12.308 1.504 9.435 2.635 Other comprehensive income
Ekuitas entitas anak yang berasal dari Equity in subsidiary resulting from
kombinasi bisnis - - - 76.212 business combination
Saldo laba Retained earnings
Ditentukan penggunaannya 21 5.000 5.000 2.500 - Appropriated
Tidak ditentukan penggunaannya 869.356 836.984 756.891 670.387 Unappropriated
Ekuitas yang dapat Diatribusikan kepada Equity Attributable to the Owners of
Pemilik Entitas Induk 1.024.776 981.600 906.938 893.326 the Company
Kepentingan Non-pengendali 22 2.403 4 5 647 Non-controlling Interests
Jumlah Ekuitas 1.027.179 981.604 906.943 893.973 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 3.106.024 2.795.382 2.585.997 2.703.690 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
- 2 -
DRAFT
AUGUST 19, 2018 PT. MAP AKTIF ADIPERKASA Tbk DAN ENTITAS ANAK PT. MAP AKTIF ADIPERKASA Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2018
2018 DAN 2017 (TIDAK DIAUDIT) DAN TAHUN-TAHUN AND 2017 (UNAUDITED) AND THE YEARS ENDED
YANG BERAKHIR 31 DESEMBER 2017 DAN 2016 DAN DECEMBER 31, 2017 AND 2016 AND THE PERIOD
PERIODE SEJAK 11 MARET 2015 (PENDIRIAN) SAMPAI FROM MARCH 11, 2015 (INCEPTION) TO
DENGAN 31 DESEMBER 2015 DECEMBER 31, 2015
2018 2017
(Enam bulan/ (Enam bulan/
Six months) Six months) 2017 2016 2015
Catatan/ (Tidak diaudit/ (Tidak diaudit/ (Satu tahun/ (Satu tahun/ (Sepuluh bulan/
Notes Unaudited) Unaudited) One year) One year) Ten months)
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
PENDAPATAN BERSIH 23,33 2.907.404 2.358.326 5.076.181 4.533.664 3.449.064 NET REVENUES
BEBAN POKOK PENJUALAN 24,33 1.605.516 1.293.268 2.798.053 2.588.454 2.084.450 COST OF GOODS SOLD
LABA KOTOR 1.301.888 1.065.058 2.278.128 1.945.210 1.364.614 GROSS PROFIT
Beban penjualan 25 (800.619) (701.143) (1.443.135) (1.288.226) (992.138) Selling expenses
Beban umum dan administrasi 26 (108.684) (109.360) (219.428) (196.807) (144.051) General and administrative expenses
Beban keuangan 27,35j (291.852) (52.225) (108.673) (99.627) (56.918) Finance cost
Keuntungan (kerugian) kurs mata uang
asing - bersih (2.856) 176 3.047 8.261 (8.067) Gain (loss) on foreign exchange - net
Penyisihan penurunan nilai persediaan 8 (2.424) (34.880) (36.674) (3.631) (338) Provision for decline in value of inventories
Kerugian penghapusan/penjualan Loss on disposals/sales of property,
aset tetap 11 (603) (698) (2.105) (451) (3.132) plant and equipment
Keuntungan (kerugian) instrumen keuangan Gain (loss) on derivative financial
derivatif - bersih 29 844 227 (787) (3.935) (968) instruments - net
Penghasilan bunga 35k 3.688 3.764 5.011 4.181 1.823 Interest income
Day 1 gain 17 27.830 - - - 507.933 Day 1 gain
Keuntungan dan kerugian lain-lain - bersih 18.665 (28.074) (31.605) 6.525 3.912 Other gains and losses - net
LABA SEBELUM PAJAK 145.877 142.845 443.779 371.500 672.670 INCOME BEFORE TAX
BEBAN PAJAK PENGHASILAN 28 (113.607) (57.987) (151.187) (114.706) (36.452) INCOME TAX EXPENSE
LABA BERSIH PERIODE BERJALAN 32.270 84.858 292.592 256.794 636.218 NET INCOME FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN, OTHER COMPREHENSIVE INCOME,
SETELAH PAJAK PENGHASILAN NET OF INCOME TAX
Pos yang tidak akan direklasifikasi ke Item that will not be reclassified
laba rugi: subsequently to profit or loss:
Pengukuran kembali atas liabilitas Remeasurement of defined benefits
imbalan pasti 18 10.875 (4.417) (7.847) 6.742 3.450 obligation
Pos yang akan direklasifikasi ke Item that may be reclassified
laba rugi: subsequently to profit or loss:
Selisih kurs penjabaran laporan keuangan (70) (1) (84) 58 - Foreign currency translation
Jumlah penghasilan komprehensif lain periode Total other comprehensive income
berjalan, setelah pajak penghasilan 10.805 (4.418) (7.931) 6.800 3.450 for the period, net of income tax
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
PERIODE BERJALAN 43.075 80.440 284.661 263.594 639.668 FOR THE PERIOD
LABA BERSIH PERIODE BERJALAN YANG NET INCOME FOR THE PERIOD
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 32.372 84.859 292.593 256.797 636.210 Owners of the Company
Kepentingan Non-pengendali 22 (102) (1) (1) (3) 8 Non-controlling Interests
Laba Bersih Periode Berjalan 32.270 84.858 292.592 256.794 636.218 Net Income for the Period
JUMLAH LABA KOMPREHENSIF YANG TOTAL COMPREHENSIVE INCOME
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 43.176 80.441 284.662 263.597 639.653 Owners of the Company
Kepentingan Non-pengendali (101) (1) (1) (3) 15 Non-controlling Interests
Jumlah Laba Komprehensif Periode Berjalan 43.075 80.440 284.661 263.594 639.668 Total Comprehensive Income for the Period
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
- 3 -
