PT.

TIGA PILAR

STATEMENT OF
ASSETS
CURRENT ASSET
Cash and Cash Equivalent
Trade Receivables :
Other Current Financial Assets
Inventories
Prepaid Taxes
Prepaid Expenses
Advances
Total Current Assets
NON-CURRENT ASSETS
Due from Related Parties Non-Trade
Other Non-Current Financial Assets
Investment in Associate
Deffered tax assets
Property , plant, and equipment-net
Plantations
Deferred Landrights Cost - Net
Intangible Assets - Net
Other Non-Current Non Financial Assets
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES
CURRENT LIABILITIES
Trade Payables

Accrued expense
Taxes payable
Current Employee Benefits Liabilities
Short-Term Bank Loans
Current Portion of Long Term Liabilities

Other Short-Term Financial Liabilities

Sales Advance
Total Current Liabilities

NON-CURRENT LIABILITIES
Long-Term Loans from Banks and Financial Institution Net of Current Portion
Due to Related Parties Non-Trade
Finance Lease Obligation Net of Current Portion
Bond Payable - Net
Sukuk Ijarah Payable - Net
Deferred Tax Liabilities
Long - Term Employee Benefits Obligation
Total Non-Current Liabilities
TOTAL LIABILITIES

EQUITY
Equity Atributable to Owners
Proforma Equity Arising from
Additional Paid-in Capital - Net
Others Equity's Component
Difference in Value Transaction with Non-controlling Interest
Retained Earnings
NON-CONTROLLING INTERESTS
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

ANALISIS RASIO

LIQUID
Current Ratio
Quick Ratio
Average Collection Period
Day to Sale Inventory

PROFITA
Gross Profit Margin
Operating Profit Margin
Net Profit Margin

EFFICIE
Inventory Turn Over
Total Asset Turn Over

Total Asset Turn Over

Fixed Asset Turn Over
Account Receivable Turn Over

SOLVAB
Debt Ratio
Debt to Equity Ratio
Long Term Debt to Equity
Times Interest Earned

CAPIT
Return On Asset
Return On Equity

RENT ASSET
and Cash Equivalent
e Receivables :
Third Parties
r Current Financial Assets

aid Expenses

l Current Assets

-CURRENT ASSETS
from Related Parties Non-Trade
r Non-Current Financial Assets
tment in Associate
ered tax assets
erty , plant, and equipment-net

rred Landrights Cost - Net

gible Assets - Net
r Non-Current Non Financial Assets
l Non-Current Assets

AL ASSETS

RENT LIABILITIES
e Payables
Related Parties
Third Parties
ued expense

ent Employee Benefits Liabilities

-Term Bank Loans
ent Portion of Long Term Liabilities
Bank Loans and Financial Institution
Finance Lease Obligation
r Short-Term Financial Liabilities
Advance
l Current Liabilities

PT. TIGA PILAR SEJAHTERA F

STATEMENT OF FINANCIAL POSIT

-CURRENT LIABILITIES
-Term Loans from Banks and Financial Institution Net of Current Portion
to Related Parties Non-Trade
ce Lease Obligation Net of Current Portion
Payable - Net
k Ijarah Payable - Net
rred Tax Liabilities
- Term Employee Benefits Obligation
l Non-Current Liabilities
AL LIABILITIES

y Atributable to Owners
rma Equity Arising from
Restructuring Transactions between Entities under Common Control
ional Paid-in Capital - Net
rs Equity's Component
rence in Value Transaction with Non-controlling Interest
ned Earnings
CONTROLLING INTERESTS
AL EQUITY
AL LIABILITIES AND EQUITY

ANALISIS RASIO
LIQUIDITY RATIO
Current Ratio
Quick Ratio
Average Collection Period
Day to Sale Inventory
PROFITABILITY RATIO
Gross Profit Margin
Operating Profit Margin
Net Profit Margin
EFFICIENCY RATIO
Inventory Turn Over
Total Asset Turn Over

Total Asset Turn Over

Fixed Asset Turn Over
Account Receivable Turn Over
SOLVABILITY RATIO
Debt Ratio
Debt to Equity Ratio
Long Term Debt to Equity
Times Interest Earned
CAPITAL RATIO
Return On Asset
Return On Equity

R SEJAHTERA FOOD

F FINANCIAL POSITION
2013

2014

ANALISIS COMMON SIZE

2013

Rp

316,590,000,000.00

Rp

1,216,554,000,000.00

6.30%

Rp
Rp
Rp
Rp
Rp
Rp
Rp

904,695,000,000.00
110,412,000,000.00
1,023,728,000,000.00
11,231,000,000.00
12,078,000,000.00
66,770,000,000.00
2,445,504,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp

1,344,109,000,000.00
13,744,000,000.00
1,240,358,000,000.00
1,764,000,000.00
46,073,000,000.00
114,484,000,000.00
3,977,086,000,000

18.00%
2.20%
20.37%
0.22%
0.24%
1.33%
48.66%

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

43,364,000,000.00
47,523,000,000.00
5,000,000,000.00
10,728,000,000.00
1,443,553,000,000.00
591,159,000,000.00
63,840,000,000.00
352,348,000,000.00
22,805,000,000.00
2,580,320,000,000.00

Rp
Rp

107,000,000.00
100,038,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

26,835,000,000.00
1,785,691,000,000.00
858,636,000,000.00
82,220,000,000.00
351,793,000,000.00
189,440,000,000.00
3,394,760,000,000.00

0.86%
0.95%
0.10%
0.21%
28.72%
11.76%
1.27%
7.01%
0.45%
51.34%

Rp

5,025,824,000,000.00

7,371,846,000,000.00

100.00%

Rp
Rp
Rp
Rp
Rp
Rp

2,964,000,000.00
124,762,000,000.00
45,446,000,000.00
241,110,000,000.00
11,343,000,000.00
780,198,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp

3,513,000,000.00
199,977,000,000.00
55,532,000,000.00
315,447,000,000.00
21,103,000,000.00
768,684,000,000.00

0.06%
2.48%
0.90%
4.80%
0.23%
15.52%

Rp
Rp
Rp
Rp
Rp

110,048,000,000.00
11,602,000,000.00
64,245,000,000.00
5,506,000,000.00
1,397,224,000,000.00

Rp
Rp
Rp
Rp
Rp

73,454,000,000.00
18,315,000,000.00
34,881,000,000.00
2,402,000,000.00
1,493,308,000,000.00

2.19%
0.23%
1.28%
0.11%
27.80%

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

320,937,000,000.00
2,624,000,000.00
11,777,000,000.00
592,152,000,000.00
299,181,000,000.00
4,703,000,000.00
37,975,000,000.00
1,269,349,000,000.00
2,666,573,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,307,018,000,000.00
1,585,000,000.00
22,522,000,000.00
592,979,000,000.00
299,329,000,000.00
9,165,000,000.00
53,111,000,000.00
2,285,709,000,000.00
3,779,017,000,000.00

6.39%
0.05%
0.23%
11.78%
5.95%
0.09%
0.76%
25.26%
53.06%

Rp

625,700,000,000.00

Rp

684,220,000,000.00

12.45%

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,478,000,000.00
658,756,000,000.00
95,827,000,000.00
43,932,000,000.00
587,961,000,000.00
344,597,000,000.00
2,359,251,000,000.00
5,025,824,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp

1,258,398,000,000.00
169,821,000,000.00
###
894,902,000,000.00
541,556,000,000.00
3,592,829,000,000.00
7,371,846,000,000.00

0.05%
13.11%
1.91%
0.87%
11.70%
6.86%
46.94%
100.00%

2013

2014

1.75

2.66

0.87

1.71

80.28

78.75

117.25

99.42

23%

20%

15.12%

13.22%

7.65%

6.46%

3.07

3.62

0.81

0.83

DITY RATIO

ABILITY RATIO

ENCY RATIO

0.81

0.83

2.81

3.18

4.48

4.57

0.53

0.51

1.13

1.05

0.54

0.64

1.90

1.70

9%

8%

18%

16%

BILITY RATIO

TAL RATIO

PT. T

COM

ALISIS COMMON SIZE

2014

16.50%
18.23%
0.19%
16.83%
0.02%
0.62%
1.55%
53.95%

0.00%
1.36%
0.00%
0.36%
24.22%
11.65%
1.12%
4.77%
2.57%
46.05%
100.00%

0.05%
2.71%
0.75%
4.28%
0.29%
10.43%
1.00%
0.25%
0.47%
0.03%
20.26%

Net Revenues
Cost Of Goods Sold
Gross Profit
Operating Expenses :
Operating Expenses
Operating Income
Other Income
Total Operating Income
Net Finance Cost
INCOME BEFORE INCOME TAX EXPENSES
Income Tax Expenses
INCOME FOR THE YEAR AFTER PROFORMA ADJUSTMENT
Pre Acqusition Loss of Subsidiaries
EFFECT OF PROFORMA ADJUSTMENT
INCOME FOR THE YEAR BEFORE PROFORMA ADJUSTMENT
OTHER COMPREHENSIVE INCOME
TOTAL OF COMPREHENSIVE INCOME BEFORE PROFORMA ADJU

TOTAL OF COMPREHENSIVE INCOME ATTRIBUTABLE TO OWNE

TOTAL OF COMPREHENSIVE INCOME ATTRIBUTABLE TO NON-C
Total
EARNINGS PER SHARE

17.73%
0.02%
0.31%
8.04%
4.06%
0.12%
0.72%
31.01%
51.26%

9.28%
0.00%
17.07%
2.30%
0.60%
12.14%
7.35%
48.74%
100.00%

PT. TIGA PILAR SEJAHTERA FOOD

COMPREHENSIVE INCOME STATEMENT
2013
Rp
Rp
Rp
Rp

EXPENSES
PROFORMA ADJUSTMENT

Rp
Rp
Rp
Rp
Rp
Rp

E PROFORMA ADJUSTMENT

4,056,735,000,000
(3,143,263,000,000)
913,472,000,000
(297,933,000,000)
8,015,000,000
(10,321,000,000)
613,233,000,000
(163,660,000,000)
449,573,000,000
102,858,000,000
346,715,000,000
(13,000,000)
346,728,000,000

COME BEFORE PROFORMA ADJUSTMENT FOR THE YEAR

Rp

346,728,000,000

COME ATTRIBUTABLE TO OWNERS OF THE PARENT

COME ATTRIBUTABLE TO NON-CONTROLLING INTEREST

Rp

310,394,000,000
36,334,000,000
346,728,000,000

Rp

106.08

FOOD

MENT
2014
Rp
Rp
Rp
Rp

5,139,974,000,000
(4,099,240,000,000)
1,040,734,000,000
(387,580,000,000)
40,307,000,000
(13,713,000,000)
679,748,000,000
(195,156,000,000)
484,592,000,000
106,458,000,000
378,134,000,000
8,000,000

ANALISIS COMMON SIZE

2013
2014
100.00%
100.00%
-77.48%
-79.75%
22.52%
20.25%

378,142,000,000

0.00%
8.55%

-7.54%
0.78%
-0.27%
13.22%
-3.80%
9.43%
2.07%
7.36%
0.00%
0.00%
7.36%

Rp

378,142,000,000

8.55%

7.36%

Rp

331,812,000,000
46,330,000,000
378,142,000,000

7.65%
0.90%
8.55%

6.46%
0.90%
7.36%

Rp
Rp
Rp
Rp
Rp
Rp

Rp

110.61

-7.34%
0.20%
-0.25%
15.12%
-4.03%
11.08%
2.54%
8.55%