PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk FOR
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PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk LAPORAN KEUANGAN/FINANCIAL STATEMENTS UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2018 DAN 2017 DAN TAHUN YANG BERAKHIR 31 DESEMBER 2017/ FOR THE NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2018 AND 2017 AND FOR THE YEAR ENDED DECEMBER 31, 2017 PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk DAFTAR ISI TABLE OF CONTENTS Halaman/ Page SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER LAPORAN KEUANGAN – 30 September 2018 (Tidak FINANCIAL STATEMENTS – September 30, 2018 Diaudit) dan 31 Desember 2017 dan untuk (Unaudited) and December 31, 2017 and for periode sembilan bulan yang berakhir 30 the nine-month period ended June 30, 2018 September 2018 dan 2017 (Tidak Diaudit) and 2017 (Unaudited) Laporan Posisi Keuangan 1 Statements of Financial Position Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and Other Komprehensif Lain 3 Comprehensive Income Laporan Perubahan Ekuitas 4 Statements of Changes in Equity Laporan Arus Kas 5 Statements of Cash Flows Catatan Atas Laporan Keuangan 6 Notes to Financial Statements PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2018 (TIDAK DIAUDIT) DAN 31 DESEMBER 2017 SEPTEMBER 30, 2018 (UNAUDITED) AND DECEMBER 31, 2017 30 September/ 31 Desember/ Catatan/ September 30, December 31, Notes 2018 2017 USD USD ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 5 93,420,076 83,611,326 Cash and cash equivalents Kas dibatasi penggunaannya 5 447,965 415,152 Restricted cash Piutang usaha - setelah dikurangi cadangan 6 Trade accounts receivable - net of alowance penurunan nilai sebesar USD 13.374.553 for impairment losses of USD 13,374,553 per 30 September 2018 dan USD 12.581.879 at September 30, 2018 and USD 12,581,879 per 31 Desember 2017 at December 31, 2017 PiutangPihak usahaberelasi pihak hubungan istimewa 124,901,493 45,044,990 Related parties PiutangPihak usahaketiga pihak ketiga 47,876,973 48,327,281 Third parties Pendapatan yang belum ditagihkan 7 Unbilled revenue TagihanPihak ketigabruto kepada pelanggan pihak ketiga 20,299,784 4,465,250 Third parties Tagihan bruto kepada pelanggan 8 Gross receivable from customers TagihanPihak berelasibruto kepada pelanggan pihak hubungan istimewa 48,962,019 48,767,489 Related parties TagihanPihak ketigabruto kepada pelanggan pihak ketiga 86,595,454 42,363,093 Third parties Piutang Lain-lain 9 Other Receivable PiutangPihak lain-lainketiga pihak ketiga 2,619,559 2,201,054 Third parties Persediaan - bersih 10 131,646,129 106,805,886 Inventories - net Pajak dibayar dimuka 11 3,304,512 1,759,194 Prepaid tax Uang muka dan biaya dibayar dimuka 12 32,680,415 18,921,610 Advances and prepaid expenses Jumlah Aset Lancar 592,754,379 402,682,325 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan - bersih 31 5,958,208 8,263,982 Deferred tax assets - net Aset tetap - setelah dikurangi 13 Property and equipment - net of akumulasi penyusutan sebesar accumulated depreciation of USD 82.456.093 per 30 September 2018 USD 82,456,093 at September 30, 2018 dan USD 69.431.438 and USD 69,431,438 Asetper Tetap 31 Desember - Net 2017 134,535,527 123,273,326 at December 31, 2017 Aset lainnya 14 5,113,409 4,931,249 Other Assets Jumlah Aset Tidak Lancar 145,607,144 136,468,557 Total Non-current Assets JUMLAH ASET 738,361,523 539,150,882 TOTAL ASSETS Lihat catatan atas laporan keuangan yang merupakan See accompanying notes to financial statements bagian yang tidak terpisahkan dari laporan keuangan. which are an integral part of the financial statements. 1 PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2018 (TIDAK DIAUDIT) DAN 31 DESEMBER 2017 - Lanjutan SEPTEMBER 30, 2018 (UNAUDITED) AND DECEMBER 31, 2017 - Continued 30 September/ 31 Desember/ Catatan/ September 30, December 31, Notes 2018 2017 USD USD LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Pinjaman jangka pendek 15 64,088,697 22,334,171 Short-term loans Utang usaha 16 Trade accounts payable UtangPihak usaha berelasi pihak istimewa 2,333,623 2,694,985 Related parties UtangPihak usaha ketiga pihak ketiga 84,654,581 68,343,091 Third parties Anjak Piutang 17 111,707,836 - Factoring payable Utang lain-lain 18 Other accounts payable UtangPihak lain-lain berelasi pihak istimewa 1,519,822 4,141,612 Related parties Utang pajak 19 6,531,359 7,779,373 Taxes payable Beban akrual 20 10,619,168 9,742,280 Accrued expenses Pinjaman jangka panjang jatuh tempo Current maturities of dalam waktu satu tahun 21 20,366,699 20,330,955 long-term loan Jumlah Liabilitas Jangka Pendek 301,821,785 135,366,467 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Pinjaman jangka panjang - setelah dikurangi bagian jatuh tempo Long-term loan - net of dalam satu tahun 21 76,956,294 57,345,901 current maturities Utang kepada pemegang saham 35c - 490,000 Due to a shareholder Liabilitas imbalan kerja 33 34,348,152 40,159,939 Employee benefits obligation Jumlah Liabilitas Jangka Panjang 111,304,446 97,995,840 Total Non-current Liabilities EKUITAS EQUITY Modal saham - nilai nominal Rp 100 per saham Capital stock - Rp 100 par value per share Modal dasar - 100.000.000.000 saham, Modal Authorized - 100,000,000,000 shares ditempatkan dan disetor - 28.233.511.500 Issued and paid-up - 28,233,511,500 saham per 30 September 2018 shares per September 30, 2018, dan 31 Desember 2017 22 219,015,655 219,015,655 and December 31, 2017 Modal disetor lainnya 23 62,417,236 62,417,236 Additional paid-in capital Penghasilan komprehensif lain 24 (27,389,486) (30,048,697) Other comprehensive income Saldo laba Retained earnings Ditentukan penggunaannya 32 7,492,540 3,458,030 Appropriated Tidak ditentukan penggunaannya 63,699,347 50,946,351 Unappropriated Jumlah Ekuitas 325,235,292 305,788,575 Total Equity JUMLAH LIABILITAS DAN EKUITAS 738,361,523 539,150,882 TOTAL LIABILITIES AND EQUITY Lihat catatan atas laporan keuangan yang merupakan See accompanying notes to financial statements bagian yang tidak terpisahkan dari laporan keuangan. which are an integral part of the financial statements. 2 PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER KOMPREHENSIF LAIN COMPREHENSIVE INCOME UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE-MONTH PERIOD ENDED 30 SEPTEMBER 2018 DAN 2017 (TIDAK DIAUDIT) SEPTEMBER 30, 2018 AND 2017 (UNAUDITED) Catatan/ 2018 2017 Notes (Unaudited) (Unaudited) USD USD PENDAPATAN USAHA 25 334,699,591 310,536,661 OPERATING REVENUES BEBAN USAHA OPERATING EXPENSES Beban pegawai 26 89,477,354 83,527,711 Staff expenses Beban material 27 76,799,573 60,279,527 Material expenses Beban subkontrak 28 72,789,487 60,494,000 Subcontract expenses Beban penyusutan dan penurunan nilai aset 13 13,024,656 10,912,146 Depreciation and impairment expenses Beban operasional lainnya 29 43,591,401 40,088,005 Other operating expenses Jumlah Beban Usaha 295,682,471 255,301,390 Total Operating Expenses PENDAPATAN (BEBAN) USAHA LAINNYA OTHER OPERATING INCOME (EXPENSE) Keuntungan (kerugian) selisih kurs Keuntunganmata uang (kerugian) asing - bersih selisih kurs mata uang asing - bersih (1,725,111) (67,563) Gain (Loss) on foreign exchange - net LABA USAHA 37,292,009 55,167,707 INCOME FROM OPERATIONS Penghasilan bunga 682,877 237,235 Interest income Beban keuangan (9,515,319) (6,331,251) Finance cost Keuntungan dan kerugian lain-lain - bersih 30 7,995,640 2,468,173 Other gains and losses - net LABA SEBELUM PAJAK 36,455,207 51,541,864 INCOME BEFORE TAX BEBAN PAJAK - BERSIH 31 (9,478,431) (13,390,405) INCOME TAX EXPENSE - NET LABA BERSIH PERIODE BERJALAN 26,976,776 38,151,459 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: subsequently to profit or loss: KeuntunganKeuntungan revaluasi revaluasi aset aset tetap tetap - 1,582,295 Gain on revaluation of property Pengukuran kembali atas program Remeasurement of defined benefit Pengukuranimbalan kembali pasti atas program imbalan pasti 3,545,615 1,482,113 obligation Manfaat pajak terkait pos-pos that will not be reclassified Manfaatyang pajak tidak terkait akan direklasifikasipos-pos yang tidak akan direklasifikasi (886,404) (766,102) subsequently Jumlah penghasilan komprehensif lain Total other comprehensive income for periode berjalan setelah pajak 2,659,211 2,298,306 the current period, net of tax JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME PERIODE BERJALAN 29,635,987 40,449,765 FOR THE PERIOD LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE diatribusikan kepada pemilik 34 0.000955 0.001501 attributable to owner of the company Lihat catatan atas laporan keuangan yang merupakan See accompanying notes to financial statements bagian yang tidak terpisahkan dari laporan keuangan. which are an integral part of the financial statements. 3 PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. PT GARUDA MAINTENANCE FACILITY AERO ASIA Tbk. LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE-MONTH PERIOD ENDED 30 SEPTEMBER 2018 DAN 2017 (TIDAK DIAUDIT) SEPTEMBER 30, 2018 AND 2017 (UNAUDITED) Penghasilan komprehensif lain/ Other comprehensive