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LAPORAN KEUANGAN KONSOLIDASIAN INTERIM PT. PAN laporan keuangan konsolidasian interim pt. pan brothers tbk & entitas anak / and subsidiaries tanggal 30 september 2019 dan untuk periode

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  • LAPORAN KEUANGAN KONSOLIDASIAN INTERIM

    PT. PAN BROTHERS Tbk

    &

    ENTITAS ANAK / AND SUBSIDIARIES

    TANGGAL 30 SEPTEMBER 2019 DAN UNTUK

    PERIODE 9 ( SEMBILAN ) BULAN YANG BERAKHIR

    PADA TANGGAL TERSEBUT ( TIDAK DIAUDIT )

    INTERIM CONSOLIDATED FINANCIAL STATEMENTS

    AS OF SEPTEMBER 30, 2019 AND FOR 9 ( NINE ) MONTHS

    PERIOD THEN ENDED ( UNAUDITED )

  • PT Pan Brothers Tbk dan Entitas Anak PT Pan Brothers Tbk and Subsidiaries

    Laporan Posisi Keuangan Konsolidasi Interim Interim Consolidated Statements of Financial Position

    Per 30 September 2019 (tidak diaudit) dan 31 Desember 2018 As of September 30, 2019 (unaudited) and December 31, 2018

    (Dalam Dollar AS, kecuali dinyatakan lain) (In US Dollar, unless otherwise stated )

    Catatan/ 30 Sept 2019 31 Des 2018

    Notes Sept 30, 2019 Dec 31, 2018

    A s e t Assets

    Aset lancar Current assets

    Kas dan setara kas 64,445,809 72,401,649 Cash and cash equivalents

    Piutang usaha Trade receivables

    Pihak ketiga 114,637,781 107,369,375 Third parties

    Pihak berelasi 2l,4,34 37,578 95,036 Related parties

    Piutang lain-lain Others receivable

    Pihak ketiga 11,253,694 13,543,909 Third parties

    Pihak berelasi 158,982 58,469 Related parties

    Persediaan 142,693,826 128,432,217 Inventories

    Pajak dibayar di muka 12,990,244 11,738,335 Prepaid taxes

    Beban dibayar di muka 6,149,233 4,973,596 Prepaid expenses

    Uang muka 125,174,117 112,378,397 Advance payments

    Total aset lancar 477,541,264 450,990,985 Total current assets

    Aset tidak lancar Non current assets

    Piutang tidak lancar lainnya - pihak berelasi 1,265,019 1,265,019 Non current receivables - related parties

    Investasi jangka panjang 19,384 19,384 Long term investment

    Aset pajak tangguhan 4,033,344 4,483,516 Deferred tax assets

    Aset tetap 11 116,762,956 114,026,589 Fixed assets

    Aset tak berwujud 4,881,051 5,025,357 Intangible assets

    Aset lain-lain 3,265,878 3,255,272 Other assets

    Total aset tidak lancar 130,227,632 128,075,137 Total non current assets

    Total aset 607,768,896 579,066,122 Total assets

    Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of

    laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements as a whole

    2k,12

    13

    2e,2f,3,36

    2e,2g,4,36

    2e,5,36

    2h, 6

    2m, 7a

    2l, 34

    2e, 2i, 8

    2e, 9

    10

    2m, 7c

    2l, 34

    1

  • PT Pan Brothers Tbk dan Entitas Anak PT Pan Brothers Tbk and Subsidiaries

    Laporan Posisi Keuangan Konsolidasi Interim Interim Consolidated Statements of Financial Position

    Per 30 September 2019 (tidak diaudit) dan 31 Desember 2018 As of September 30, 2019 (unaudited) and December 31, 2018

    (Dalam Dollar AS, kecuali dinyatakan lain) (In US Dollar, unless otherwise stated )

    Catatan/ 30 Sept 2019 31 Des 2018

    Notes Sept 30, 2019 Dec 31, 2018

    Liabilitas dan Ekuitas Liabilities and Equity

    Liabilitas jangka pendek Current liabilities

    Utang bank 1,574,474 2,826,150 Bank loans

    Utang usaha Trade payables

    Pihak ketiga 31,489,131 36,999,228 Third parties

    Pihak berelasi 708,003 2,665,686 Related parties

    Utang lain-lain Other payables

    Pihak ketiga 7,785,638 5,191,007 Third parties

    Pihak berelasi 937,550 1,366,850 Related parties

    Uang muka penjualan 374,826 698,262 Sales Advance

    Beban akrual 16,701,890 16,660,346 Accrued expenses

    Utang pajak 5,249,635 2,949,509 Taxes payables

    Bagian liabilitas jangka panjang Current maturity

    jatuh tempo dalam waktu of Long term debt

    satu tahun

    Utang pembiayaan konsumen 404,706 489,278 Costumer financing payables

    Total liabilitas jangka pendek 65,225,853 69,846,316 Total current liabilities

    Liabilitas jangka panjang Non current liabilities

    Bagian liabilitas jangka panjang Long term debt

    setelah dikurangi yang jatuh tempo net of current maturity -

    dalam waktu satu tahun

    Pinjaman jangka panjang 101,244,872 84,669,726 Long term loans

    Obligasi 169,413,433 168,917,111 Bonds

    Utang pembiayaan konsumen 64,788 126,646 Customer financing payables

    Liabilitas pajak tangguhan 2m 12,248 5,296 Deffered tax liability

    Liabilitas imbalan kerja 5,001,957 4,907,675 Employment benefit liabilities

    Total liabilitas jangka panjang 275,737,298 258,626,454 Total non current liabilities

    Total liabilitas 340,963,151 328,472,770 Total liabilities

    Ekuitas Equity

    Ekuitas yang dapat diatribusikan kepada pemilk entitas induk Equity attributable to owners of the parent entities

    Modal Saham Share capital

    Nilai nominal Rp 25 per saham Nominal value Rp. 25 per shares

    Modal dasar Rp 300.000.000.000 Authorized - Rp 300,000,000,000

    Ditempatkan dan disetor penuh Issued and fully paid

    6.478.295.611 saham 23 30,206,632 30,206,632 6.478.295.611 shares

    Tambahan modal disetor 125,266,024 125,266,024 Additional paid-in capital

    Saldo laba Retained earnings

    Ditentukan penggunaannya 1,540,725 1,469,884 Appropriated

    Belum ditentukan penggunaannya 96,521,646 81,971,763 Unappropriated

    Penghasilan komprehensif lain (607,331) (892,489) Other comprehensive income.

    Total ekuitas yang dapat diatribusikan Total Equity attributable to the

    kepada pemilik entitas induk 252,927,696 238,021,814 owner of parents

    Kepentingan non-pengendali 13,878,050 12,571,538 Non-controlling interest

    Total ekuitas 266,805,746 250,593,352 Total equity

    Total liabilitas dan ekuitas 607,768,896 579,066,122 Total liabilities and equity

    Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of

    laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements as a whole

    2c, 22

    20

    2n, 21

    26

    24

    16

    2l,16,34

    18

    2n, 20

    14

    15

    2l,15,34

    19

    2m, 7b

    17

    19

    2

  • PT Pan Brothers Tbk dan Entitas Anak PT Pan Brothers Tbk and Subsidiaries

    Laporan Laba Rugi dan Penghasilan Komprehensif Lain Interim Consolidated Statements of Profit or

    Konsolidasian Interim Loss and Other Comprehensive Income

    Untuk Periode Sembilan bulan yang berakhir pada tanggal For the nine months ended

    30 September 2019 dan 2018 (tidak diaudit) September 30, 2019 and 2018 ( unaudited)

    (Dalam Dollar AS, kecuali dinyatakan lain) (In US Dollar, unless otherwise stated )

    Catatan/ 30 Sept 2019 30 Sept 2018

    Notes Sept 30, 2019 Sept 30, 2018

    Penjualan 2s, 27 491,860,808 447,054,998 Sales

    Beban pokok penjualan 2s, 28 (426,310,931) (384,957,725) Cost of goods sold

    Laba kotor 65,549,877 62,097,273 Gross profit

    Beban usaha Operating expenses

    Beban penjualan 2s, 29 (8,483,665) (9,166,830) Selling expenses

    Beban umum dan administrasi 2s, 30 (21,575,908) (22,891,476) General & administrative expenses

    Total beban operasi (30,059,573) (32,058,306) Total operating expenses

    Laba usaha 35,490,304 30,038,967 Profit from operations

    Pendapatan (beban) lain-lain Other income (expenses)

    Pendapatan lainnya 31 2,618,470 1,972,264 Other income

    Beban keuangan 32 (15,218,555) (14,979,308) Finance expenses

    Beban lainnya 31 (539,167) (1,197,351) Other expense

    Pendapatan (beban) lain-lain (13,139,252) (14,204,395) Other Income ( expenses ), net

    Laba sebelum pajak penghasilan 22,351,052 15,834,572 Income before tax income

    Beban pajak penghasilan 2m, 7d (5,596,000) (3,700,576) Income tax expense

    Laba periode berjalan 16,755,052 12,133,996 Profit for the period

    Penghasilan komprehensif lain Other Comprehensive Income

    Pos - pos yang tidak akan direklasifikasi Items that will not be reclassified

    ke laba rugi to profit loss

    Pengukuran kembali atas program Remeasurement on post

    imbalan paska kerja 61,760 845,154 employment benefit program

    Pajak penghasilan terkait (9,036) (195,276) Related income tax

    52,724 649,878

    Pos - pos yang akan direklasifikasi Item that may be reclassified

    ke laba rugi subsequently to profit loss

    Selisih kurs karena penjabaran Exchange difference on translation

    laporan keuangan d