PT.

Puspa Widjaja Utama

INCOME STATEMENT CUMMULATIVE
FOR THE PERIOD ENDED NOVEMBER 29, 2022

Description Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

PENJUALAN
420-01 Buffet (Menu Prasmanan) 523,649,500 421,600,000 710,056,000 1,068,847,500 1,404,889,700 1,035,841,000 1,404,997,500 1,305,850,000 1,130,204,000 1,193,101,000 1,576,808,900 0 11,775,845,100
420-02 Menu gubug 288,011,620 216,365,000 343,008,000 277,116,241 970,462,000 428,109,500 849,165,500 709,150,700 635,702,500 481,176,000 324,409,000 0 5,522,676,061
420-03 Menu Dalam Box 651,321,500 207,450,000 649,108,000 637,079,000 303,809,500 339,605,000 418,349,000 407,523,000 371,777,500 408,966,000 425,640,700 0 4,820,629,200
420-04 Aneka Tumpeng 26,050,000 26,890,000 22,550,000 30,145,000 33,800,000 31,250,000 59,500,000 43,550,000 27,500,000 46,210,000 35,000,000 0 382,445,000
420-05 Aneka Jajanan Pasar & Pastry 13,750,000 1,560,000 8,705,000 28,012,500 11,175,000 29,275,000 15,800,000 34,940,000 29,642,500 44,312,500 34,510,000 0 251,682,500
420-06 Snack Box 78,152,000 19,105,000 62,090,000 62,982,500 61,608,000 126,164,500 115,313,000 82,409,000 67,391,000 20,310,000 212,346,800 0 907,871,800
420-07 Coffee / Tea Break 86,270,000 19,910,000 82,185,000 15,712,500 49,520,000 175,020,000 80,742,500 195,276,000 192,320,000 276,470,000 366,485,500 0 1,539,911,500
420-08 Makanan Jadi 104,165,000 86,223,000 82,120,000 105,127,500 210,270,000 70,610,000 174,945,000 177,698,500 221,550,000 157,650,000 164,687,000 0 1,555,046,000
420-09 Penjualan Lain 186,253,150 63,078,500 180,241,250 173,156,622 248,679,620 206,618,550 216,228,011 201,884,650 175,410,500 258,979,123 274,145,315 0 2,184,675,291

TOTAL MAKANAN DAN MINUMAN 1,957,622,770 1,062,181,500 2,140,063,250 2,398,179,363 3,294,213,820 2,442,493,550 3,335,040,511 3,158,281,850 2,851,498,000 2,887,174,623 3,414,033,215 0 28,940,782,452
450 Penjualan Intern/Steward Sales 0 0 0 0 0 0 0 0 0 0 400,500 0 400,500

TOTAL PENJUALAN INTERN/STEWARD SALES 0 0 0 0 0 0 0 0 0 0 400,500 0 400,500

480 Pendapatan Lain 35,542,801 482,007 358,966 895,918 1,941,442 63,662,249 1,525,603 1,960,762 13,330,975 2,114,963 0 0 121,815,686

TOTAL DISCOUNT 35,542,801 482,007 358,966 895,918 1,941,442 63,662,249 1,525,603 1,960,762 13,330,975 2,114,963 0 0 121,815,686
490 Discount Penjualan 4,019,955 1,764,046 4,182,091 5,936,600 7,539,600 828,950 29,281,200 1,360,800 3,095,291 1,265,250 4,205,000 0 63,478,783

TOTAL PENDAPATAN LAIN 4,019,955 1,764,046 4,182,091 5,936,600 7,539,600 828,950 29,281,200 1,360,800 3,095,291 1,265,250 4,205,000 0 63,478,783
TOTAL PENJUALAN 1,989,145,616 1,060,899,461 2,136,240,125 2,393,138,681 3,288,615,662 2,505,326,849 3,307,284,914 3,158,881,812 2,861,733,684 2,888,024,336 3,410,228,715 0 28,999,519,855

BIAYA OPERASI LANGSUNG

510-01 Harga Pokok Makanan Yang 552,223,496 282,388,974 574,747,264 718,429,819 1,032,428,683 701,893,202 922,141,409 796,264,479 771,566,212 780,962,353 889,816,761 0 8,022,862,651
Diolah dan Minuman
510-02 Harga Pokok Makanan Jadi 66,742,664 40,842,116 45,559,676 58,618,871 135,916,350 54,139,031 90,663,321 101,895,202 115,085,499 77,416,897 64,618,472 0 851,498,099

TOTAL HARGA POKOK MAKANAN DAN MINUMAN 618,966,160 323,231,090 620,306,940 777,048,690 1,168,345,033 756,032,233 1,012,804,730 898,159,681 886,651,711 858,379,250 954,435,233 0 8,874,360,750
520-01 Biaya Tembikar & Gelas (China & 0 0 702,000 0 0 0 0 0 0 0 0 0 702,000
520-03 Glass-ware)
Biaya Lena (Linen) 0 0 0 0 0 150,000 275,000 5,360,000 300,000 1,800,000 0 0 7,885,000
520-04 Biaya Sewa Peralatan 4,169,000 15,091,450 25,010,350 4,440,000 34,861,100 29,944,500 36,064,000 22,957,200 38,835,300 5,320,000 5,881,000 0 222,573,900
520-08 Bahan Pembersih 1,864,231 563,101 9,129,000 2,395,700 2,614,550 2,133,075 2,151,001 2,947,702 2,514,752 2,866,500 1,205,000 0 30,384,612
520-09 Biaya Keperluan Langganan 5,531,138 2,374,651 6,609,905 7,889,685 7,624,756 7,377,679 10,230,012 11,160,388 6,989,090 5,726,302 17,512,248 0 89,025,853
520-10 (Customer
Biaya Supplies)
Pengecetan & Dekorasi 28,849,000 15,462,500 21,886,500 25,642,000 53,903,500 40,102,000 43,026,000 31,548,000 28,989,000 23,696,000 0 0 313,104,500
520-11 Biaya Kertas/Plastik/Box dll 144,830,663 64,031,239 157,533,602 156,072,474 100,437,234 105,107,747 111,736,462 96,689,397 87,167,856 88,312,051 114,340,770 0 1,226,259,496
520-16 Biaya Gas untuk Memasak 24,843,508 16,731,009 25,322,660 32,386,800 58,715,600 51,833,165 58,441,700 66,913,100 56,042,200 48,970,350 56,646,000 0 496,846,092
520-17 Biaya Charge Gedung 45,310,000 127,481,491 148,713,250 1,500,000 371,893,138 67,884,360 308,646,450 189,142,913 273,289,100 22,919,500 47,180,509 0 1,603,960,711
520-19 Biaya Peralatan dapur 0 0 0 0 0 0 0 2,659,100 372,300 1,383,600 3,008,098 0 7,423,098

TOTAL BIAYA OPERASI LAIN 255,397,540 241,735,441 394,907,268 230,326,659 630,049,878 304,532,526 570,570,625 429,377,800 494,499,598 200,994,303 245,773,625 0 3,998,165,262
530-01 Biaya Gaji dan Upah 530,847,650 391,191,700 533,034,950 788,564,850 688,147,350 664,468,350 777,881,210 757,536,260 745,798,210 803,517,260 153,472,000 0 6,834,459,790
530-03 Biaya Makanan Karyawan 987,500 911,500 1,551,100 0 1,242,000 1,261,900 17,827,541 19,961,711 17,574,077 16,058,671 6,611,900 0 83,987,900
530-04 Biaya Pakaian Seragam 0 0 0 0 0 0 0 0 0 5,160,000 46,500,000 0 51,660,000
530-20 Biaya Sumber Daya Lain-lain 0 0 0 0 0 4,125,000 3,565,000 0 0 0 0 0 7,690,000

TOTAL BIAYA SUMBER DAYA MANUSIA 531,835,150 392,103,200 534,586,050 788,564,850 689,389,350 669,855,250 799,273,751 777,497,971 763,372,287 824,735,931 206,583,900 0 6,977,797,690
TOTAL BIAYA OPERASI LANGSUNG 1,406,198,850 957,069,731 1,549,800,258 1,795,940,199 2,487,784,260 1,730,420,010 2,382,649,106 2,105,035,452 2,144,523,596 1,884,109,484 1,406,792,758 0 19,850,323,702

LABA BRUTO 582,946,766 103,829,730 586,439,867 597,198,482 800,831,402 774,906,839 924,635,808 1,053,846,360 717,210,088 1,003,914,852 2,003,435,957 0 9,149,196,153

BIAYA OVERHEAD
610-01 Biaya Bahan Cetakan & Alat Tulis 2,473,800 230,000 1,400,896 6,183,250 9,291,896 7,040,000 11,192,222 7,249,000 5,233,484 8,311,250 6,455,928 0 65,061,726
610-11 Biaya Telpon, Fax & Telex 1,933,321 1,876,814 1,603,748 2,229,800 2,284,071 985,352 3,192,568 2,717,726 1,080,499 1,941,780 964,000 0 20,809,679
610-12 Biaya Pos, Materai & Telegram 617,000 614,000 1,208,000 1,950,500 1,270,000 1,066,000 1,708,000 1,254,000 1,743,000 1,549,000 1,783,000 0 14,762,500
 PT. Puspa Widjaja Utama
INCOME STATEMENT CUMMULATIVE
FOR THE PERIOD ENDED NOVEMBER 29, 2022

Description Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

610-20 Biaya Overhead Lain-lain 6,333,997 9,937,712 6,958,710 7,806,858 4,915,248 4,209,800 6,320,562 15,107,200 10,692,524 8,839,600 10,498,806 0 91,621,017

TOTAL BIAYA ADMINISTRASI DAN UMUM 11,358,118 12,658,526 11,171,354 18,170,408 17,761,215 13,301,152 22,413,352 26,327,926 18,749,507 20,641,630 19,701,734 0 192,254,922

620-01 Biaya Bensin, Solar,Tol & Parkir, 13,680,459 4,718,598 12,961,241 75,915,027 78,434,741 20,863,521 40,005,436 45,665,679 33,652,778 36,198,770 23,722,428 0 385,818,678

620-02 Tilang
Biaya STNK, KIR, Jasa Raharja, 11,483,800 5,006,100 9,539,500 0 18,282,500 4,242,100 7,940,400 5,464,600 14,678,000 2,230,000 3,050,000 0 81,917,000

620-03 Biaya Uji

Biaya Perbaikan & Pemeliharaan 5,960,998 2,045,000 9,375,000 3,860,000 5,509,000 23,945,000 5,234,000 4,678,000 12,197,000 14,248,321 9,974,000 0 97,026,319
Kendaraan 31,125,257 11,769,698 31,875,741 79,775,027 102,226,241 49,050,621 53,179,836 55,808,279 60,527,778 52,677,091 36,746,428
TOTAL BIAYA TRANSPORTASI 0 564,761,997

630 Biaya Pemasaran 0 0 0 0 0 0 0 0 0 0 65,268 0 65,268

630-03 Biaya Food Tasting 0 0 0 0 0 74,512 2,036,755 2,522,172 1,909,470 3,825,291 52,125 0 10,420,325

630-04 Biaya Sales 0 0 0 0 0 113,168 593,768 1,667,613 0 0 0 0 2,374,549

630-08 Biaya Pameran 0 0 0 0 0 0 666,187 0 9,581,106 2,472,708 0 0 12,720,000

630-09 Biaya Komisi 700,000 1,500,000 11,000,000 700,000 5,500,000 10,000,000 34,500,000 12,784,500 16,000,000 14,500,000 14,000,000 0 121,184,500

630-20 Biaya Pemasaran Lain 15,041,700 13,688,856 25,041,700 20,991,700 25,941,700 31,768,100 66,629,705 46,401,987 55,544,558 25,808,122 14,021,650 0 340,879,778

TOTAL BIAYA PEMASARAN 15,741,700 15,188,856 36,041,700 21,691,700 31,441,700 41,955,780 104,426,415 63,376,272 83,035,134 46,606,121 28,139,043 0 487,644,420

640-02 Biaya Listrik 46,740,061 47,788,475 36,371,126 46,126,732 44,295,075 48,953,560 45,887,541 51,390,678 52,305,675 49,477,790 0 0 469,336,713

TOTAL BIAYA ENERGI 46,740,061 47,788,475 36,371,126 46,126,732 44,295,075 48,953,560 45,887,541 51,390,678 52,305,675 49,477,790 0 0 469,336,713

650-01 Biaya Pemeliharaan Gedung 0 700,000 0 0 0 0 0 0 0 0 0 0 700,000

650-03 Biaya Peralatan Listrik & Mekanik 74,000 691,050 484,900 1,500,000 753,000 0 21,877,500 672,500 2,873,600 465,000 3,246,000 0 32,637,550

650-04 Biaya Peralatan Dapur & Service 0 557,000 10,000,000 13,091,700 395,500 2,520,000 387,000 0 595,000 0 7,198,000 0 34,744,200

650-11 Biaya Pembasmi Hama 0 0 0 0 0 0 1,000,000 1,000,000 2,000,000 2,000,000 1,000,000 0 7,000,000

TOTAL BIAYA PEMELIHARAAN 74,000 1,948,050 10,484,900 14,591,700 1,148,500 2,520,000 23,264,500 1,672,500 5,468,600 2,465,000 11,444,000 0 75,081,750
TOTAL BIAYA OVERHEAD 105,039,136 89,353,605 125,944,821 180,355,567 196,872,731 155,781,113 249,171,644 198,575,655 220,086,694 171,867,632 96,031,205 0 1,789,079,802

LABA SEBELUM BIAYA (PENDAPATAN) LAIN-LAIN 477,907,630 14,476,125 460,495,046 416,842,916 603,958,671 619,125,726 675,464,164 855,270,705 497,123,395 832,047,220 1,907,404,752 0 7,360,116,350

PAJAK PENGHASILAN PS 21 & KESEJAHTERAAN

910-02
KARYAWAN
Biaya Jamsostek (BPJS) 68,923,116 69,850,578 68,722,532 68,490,437 68,258,335 67,804,366 67,804,366 66,722,576 65,862,060 65,616,285 64,912,515 0 742,967,166

TOTAL PAJAK PENGHASILAN PS. 21 & 68,923,116 69,850,578 68,722,532 68,490,437 68,258,335 67,804,366 67,804,366 66,722,576 65,862,060 65,616,285 64,912,515 0 742,967,166
KESEJAHTERAAN KARYAWAN
TOTAL PAJAK PENGHASILAN PS 21 & 68,923,116 69,850,578 68,722,532 68,490,437 68,258,335 67,804,366 67,804,366 66,722,576 65,862,060 65,616,285 64,912,515 0 742,967,166
KESEJAHTERAAN KARYAWAN
BIAYA TETAP
710-03 Biaya PBB & Pajak Lain 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 7,922,912 7,922,912 7,922,912 0 0 198,768,736
710-05 Biaya Asuransi Gedung & Isinya 0 0 0 0 0 15,605,902 0 0 0 0 0 0 15,605,902
710-06 Biaya Bunga Kredit Jangka 0 0 0 52,034,375 0 0 50,909,375 52,034,375 52,034,375 50,909,375 0 0 257,921,875
Panjang (KMK)
710-07 Biaya Bunga Lain 52,034,375 52,034,375 48,659,375 0 50,909,375 52,034,375 17,500,000 17,500,000 17,500,000 17,500,000 17,500,000 0 343,171,875
710-99 Biaya Penyusutan Aktiva Lainnya 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 125,000,000 0 0 1,250,000,000

202,034,375 202,034,375 198,659,375 202,034,375 200,909,375 217,640,277 218,409,375 202,457,287 202,457,287 201,332,287 17,500,000 0 2,065,468,388

711-01 Biaya Gaji Direksi 82,739,750 82,739,750 87,649,750 133,739,750 82,739,750 85,326,500 102,576,500 105,326,500 112,826,500 102,826,500 54,000,000 0 1,032,491,250
711-02 Biaya Pengobatan Direksi 14,181,180 16,414,850 13,803,890 10,594,760 14,305,750 42,287,700 15,545,750 10,643,200 40,399,498 29,895,250 32,031,600 0 240,103,428
711-03 Biaya BBM Direksi 0 0 0 0 400,000 0 0 0 0 0 0 0 400,000
711-04 Biaya Pemeliharaan Kendaraan 17,229,650 12,019,600 4,725,000 6,310,000 0 32,252,700 0 16,188,000 1,117,000 673,900 3,025,000 0 93,540,850
711-05 Direksi
Biaya Entertainment Direksi 0 0 0 0 0 0 1,475,765 1,221,300 0 0 0 0 2,697,065
711-07 Biaya Sumbangan 500,000 500,000 500,000 500,000 500,000 0 500,000 500,000 500,000 500,000 500,000 0 5,000,000
711-08 Biaya Lain-Lain Direksi 4,416,618 6,856,312 10,396,760 18,820,966 3,401,354 9,149,891 9,638,005 8,885,829 9,888,169 9,426,559 3,529,900 0 94,410,363

119,067,198 118,530,512 117,075,400 169,965,476 101,346,854 169,016,791 129,736,020 142,764,829 164,731,167 143,322,209 93,086,500 0 1,468,642,956
TOTAL BIAYA TETAP 321,101,573 320,564,887 315,734,775 371,999,851 302,256,229 386,657,068 348,145,395 345,222,116 367,188,454 344,654,496 110,586,500 0 3,534,111,344

TAMBAHAN DAN PENGURANG LAIN

 PT. Puspa Widjaja Utama
INCOME STATEMENT CUMMULATIVE
FOR THE PERIOD ENDED NOVEMBER 29, 2022

Description Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

810-53 Biaya Administrasi Bank 386,560 1,028,601 420,857 1,278,188 1,350,508 782,509 604,620 758,580 1,362,485 687,992 185,000 0 8,845,900

TOTAL TAMBAHAN DAN PENGURANGAN LAIN 386,560 1,028,601 420,857 1,278,188 1,350,508 782,509 604,620 758,580 1,362,485 687,992 185,000 0 8,845,900
TOTAL TAMBAHAN DAN PENGURANG LAIN 386,560 1,028,601 420,857 1,278,188 1,350,508 782,509 604,620 758,580 1,362,485 687,992 185,000 0 8,845,900

Laba Bersih Sebelum Pajak 87,496,381 (376,967,941) 75,616,882 (24,925,560) 232,093,599 163,881,783 258,909,783 442,567,433 62,710,396 421,088,447 1,731,720,737 0 3,074,191,940