PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN PT KALBE FARMA Tbk
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PT Kalbe Farma Tbk. Dan PT Kalbe Farma Tbk. And Anak Perusahaan Subsidiaries Laporan Keuangan Konsolidasi Consolidated Financial Statements (Belum Diaudit) (Unaudited) Untuk Sembilan Bulan Yang Berakhir Pada For The Nine Months Ended Tanggal-tanggal 30 September 2006 Dan 2005 September 30, 2006 And 2005 (Setelah Penggabungan Usaha) (After Merger) (Mata Uang Indonesia) (Indonesian Currency) Meningkatkan Kesehatan untuk Kehidupan yang Lebih Baik To Improve Health for A Better Life The original consolidated financial statements included herein are in Indonesian language. PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN PT KALBE FARMA Tbk. AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASI CONSOLIDATED FINANCIAL STATEMENTS (BELUM DIAUDIT) (UNAUDITED) SEMBILAN BULAN YANG BERAKHIR PADA NINE MONTHS ENDED TANGGAL-TANGGAL SEPTEMBER 30, 2006 AND 2005 30 SEPTEMBER 2006 DAN 2005 (AFTER MERGER) (SETELAH PENGGABUNGAN USAHA) Daftar Isi Table of Contents Halaman/ Page Neraca Konsolidasi 1-3 Consolidated Balance Sheets Laporan Laba Rugi Konsolidasi 4-5 Consolidated Statements of Income Consolidated Statements of Changes in Laporan Perubahan Ekuitas Konsolidasi 6 Shareholders’ Equity Laporan Arus Kas Konsolidasi 7-8 Consolidated Statements of Cash Flows Catatan atas Laporan Keuangan Konsolidasi 9-87 Notes to the Consolidated Financial Statements *************************** The original consolidated financial statements included herein are in Indonesian language. PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN PT KALBE FARMA Tbk. AND SUBSIDIARIES NERACA KONSOLIDASI CONSOLIDATED BALANCE SHEETS 30 September 2006 dan 2005 (Belum Diaudit) September 30, 2006 and 2005 (Unaudited) (Setelah Penggabungan Usaha) (After Merger) (Dinyatakan dalam Rupiah) (Expressed in Rupiah) 2005 (Disajikan Kembali - Catatan 2b,2p,3 dan 4)/ Catatan/ (As restated 2006 Notes - Notes 2b,2p,3 and 4) AKTIVA ASSETS AKTIVA LANCAR CURRENT ASSETS Kas dan setara kas 1.100.358.704.629 2c,5 1.113.176.702.480 Cash and cash equivalents 2d,6,13, Investasi jangka pendek - bersih 308.706.038.379 29h,29j,29x 886.945.632.759 Short-term investments - net Piutang usaha - setelah dikurangi penyisihan piutang ragu-ragu Trade receivables - net of sebesar Rp5.123.661.398 pada allowance for doubtful accounts periode 2006 dan Rp6.737.455.250 of Rp5,123,661,398 in 2006 and pada periode 2005 705.697.457.920 2e,7,13,18 670.923.147.845 Rp6,737,455,250 in 2005 Piutang lain-lain 84.252.920.778 50.429.203.494 Other receivables 2f,2g,8,9, Persediaan - bersih 1.109.914.644.700 13,18,24 1.017.953.571.488 Inventories - net Aktiva lancar lainnya 319.479.581.212 2h,10 171.025.698.339 Other current assets JUMLAH AKTIVA LANCAR 3.628.409.347.618 3.910.453.956.405 TOTAL CURRENT ASSETS AKTIVA TIDAK LANCAR NON-CURRENT ASSETS Piutang hubungan istimewa 1.455.745.476 2f,8 2.352.077.773 Due from related parties Investasi jangka panjang - 2d,6 56.490.450.395 Long-term investments Aktiva pajak tangguhan - bersih 13.252.479.740 2q,16 3.142.116.282 Deferred tax assets - net Tagihan restitusi pajak penghasilan 1.661.349.181 2q,16 4.138.966.114 Claims for tax refund Aktiva tetap - setelah dikurangi akumulasi penyusutan sebesar Property, plant and equipment - Rp658.505.169.062 pada net of accumulated depreciation periode 2006 dan of Rp658,505,169,062 in 2006 Rp541.398.517.793 pada 2i,2j,11,13,18, and Rp541,398,517,793 periode 2005 1.019.039.567.326 25,29c,29d 853.885.535.403 in 2005 Aktiva tidak berwujud - bersih 59.063.501.524 2b,2k,12,25 63.204.111.595 Intangible assets - net Uang muka pembelian mesin dan Advances for purchases of peralatan pabrik 113.805.430.695 29e,29f,29g 29.767.769.487 machinery and factory equipment Rugi transaksi penjualan dan penyewaan kembali Deferred loss on sale-and- ditangguhkan 651.366.677 2j,11 1.381.526.316 leaseback transactions Aktiva tidak lancar lainnya 46.044.461.664 2b,18 27.982.182.092 Other non-current assets JUMLAH AKTIVA TIDAK LANCAR 1.254.973.902.283 1.042.344.735.457 TOTAL NON-CURRENT ASSETS JUMLAH AKTIVA 4.883.383.249.901 22a 4.952.798.691.862 TOTAL ASSETS Catatan atas laporan keuangan konsolidasi terlampir The accompanying notes form an integral part of these merupakan bagian yang tidak terpisahkan dari laporan consolidated financial statements. keuangan konsolidasi secara keseluruhan. 1 The original consolidated financial statements included herein are in Indonesian language. PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN PT KALBE FARMA Tbk. AND SUBSIDIARIES NERACA KONSOLIDASI (lanjutan) CONSOLIDATED BALANCE SHEETS (continued) 30 September 2006 dan 2005 (Belum Diaudit) September 30, 2006 and 2005 (Unaudited) (Setelah Penggabungan Usaha) (After Merger) (Dinyatakan dalam Rupiah) (Expressed in Rupiah) 2005 (Disajikan Kembali - Catatan 2b,2p,3 dan 4)/ Catatan/ (As restated 2006 Notes - Notes 2b,2p,3 and 4) LIABILITIES AND KEWAJIBAN DAN EKUITAS SHAREHOLDERS’ EQUITY KEWAJIBAN LANCAR CURRENT LIABILITIES Pinjaman jangka pendek 45.950.754.642 7,9,11,13 22.641.115.321 Short-term loans Hutang usaha 353.737.758.914 14 339.665.790.597 Trade payables Hutang lain-lain 31.566.440.520 35.664.535.940 Other payables 15,29i,29k, Biaya masih harus dibayar 141.808.024.514 29l,29m 207.682.063.553 Accrued expenses Hutang pajak 424.247.704.357 2q,16 303.207.854.003 Taxes payable Hutang jangka panjang yang jatuh tempo dalam waktu Current maturities of long-term satu tahun debts Wesel bayar dengan tingkat bunga mengambang - 17,18a,29a 4.736.766.293 Floating rate notes 6,7,9,11, Hutang bank - 13,18 99.927.517.590 Bank loans Hutang obligasi - bersih - 2l,19 190.970.780.088 Bonds payable - net Hutang sewa guna usaha 965.272.446 2j,11 3.408.777.986 Obligations under capital leases Hutang hubungan istimewa 1.020.410.776 2f,8,18,29a 2.056.488.813 Due to related parties JUMLAH KEWAJIBAN LANCAR 999.296.366.169 1.209.961.690.184 TOTAL CURRENT LIABILITIES KEWAJIBAN TIDAK LANCAR NON-CURRENT LIABILITIES Kewajiban pajak tangguhan - bersih 12.034.850.759 2q,16 17.756.662.377 Deferred tax liabilities - net Hutang jangka panjang - setelah dikurangi bagian yang jatuh Long-term debts - net of current tempo dalam waktu satu tahun maturities Wesel bayar dengan tingkat bunga mengambang - 17,18a 282.443.076.023 Floating rate notes 6,7,9,11, Hutang bank 45.000.000.000 13,18 659.233.516.449 Bank loans Hutang obligasi - bersih 296.925.689.250 2l,19 - Bonds payable - net Hutang sewa guna usaha 2.590.832.820 2j,11 8.272.881.941 Obligations under capital leases Hutang hubungan istimewa - 2f,8,18,29a 11.824.949.499 Due to related parties Estimasi kewajiban imbalan kerja Estimated liabilities for employee karyawan 54.438.502.752 2p,28 49.477.081.912 service entitlement benefits JUMLAH KEWAJIBAN TIDAK TOTAL NON-CURRENT LANCAR 410.989.875.581 1.029.008.168.201 LIABILITIES JUMLAH KEWAJIBAN 1.410.286.241.750 22a 2.238.969.858.385 TOTAL LIABILITIES GOODWILL NEGATIF 406.179.450 2b 450.409.501 NEGATIVE GOODWILL HAK MINORITAS ATAS AKTIVA MINORITY INTERESTS IN NET BERSIH ANAK PERUSAHAAN 565.465.122.772 2b,20 465.356.671.386 ASSETS OF SUBSIDIARIES Catatan atas laporan keuangan konsolidasi terlampir The accompanying notes form an integral part of these merupakan bagian yang tidak terpisahkan dari laporan consolidated financial statements. keuangan konsolidasi secara keseluruhan. 2 The original consolidated financial statements included herein are in Indonesian language. PT KALBE FARMA Tbk. DAN ANAK PERUSAHAAN PT KALBE FARMA Tbk. AND SUBSIDIARIES NERACA KONSOLIDASI (lanjutan) CONSOLIDATED BALANCE SHEETS (continued) 30 September 2006 dan 2005 (Belum Diaudit) September 30, 2006 and 2005 (Unaudited) (Setelah Penggabungan Usaha) (After Merger) (Dinyatakan dalam Rupiah) (Expressed in Rupiah) 2005 (Disajikan Kembali - Catatan 2b,2p,3 dan 4)/ Catatan/ (As restated 2006 Notes - Notes 2b,2p,3 and 4) EKUITAS 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 penuh - 10.156.014.422 saham Issued and fully paid - pada periode 2006 dan 10,156,014,422 shares in 2006 8.121.600.000 saham pada and 8,121,600,000 periode 2005 507.800.721.100 3,21 406.080.000.000 shares in 2005 Proforma modal saham - 2b,3,4,21 67.456.574.977 Proforma capital Agio saham 2.640.000.000 2.640.000.000 Additional paid-in capital Selisih transaksi perubahan Differences arising from changes ekuitas Anak perusahaan (17.389.542.291) 2b,2d 40.433.214.443 in Subsidiaries’ equities Selisih penilaian kembali Revaluation increment in property, aktiva tetap 4.153.339.938 2i 4.153.339.938 plant and equipment Differences arising from Selisih transaksi restrukturisasi restructuring transactions among entitas sepengendali (36.758.673.814) 3,4 (36.758.673.814) entities under common control Laba belum direalisasi atas Unrealized gains on appreciation kenaikan nilai pasar investasi in market values of short-term jangka pendek - bersih 29.755.988.905 2d,6 29.535.892.458 investments - net Saldo laba 21 Retained earnings Telah ditentukan penggunaannya 13.005.266.183 9.281.913.999 Appropriated Belum ditentukan penggunaannya 2.404.018.605.908 1.725.199.490.589 Unappropriated EKUITAS - Bersih 2.907.225.705.929 2.248.021.752.590 SHAREHOLDERS’ EQUITY - Net JUMLAH KEWAJIBAN DAN TOTAL LIABILITIES AND EKUITAS 4.883.383.249.901 4.952.798.691.862 SHAREHOLDERS’ EQUITY Catatan atas laporan keuangan konsolidasi terlampir The accompanying notes form an integral part of these merupakan bagian yang tidak terpisahkan dari laporan consolidated financial statements.