Solusi Inventory Downstream-Upstream

PT. PT. Pasti dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2010

Accounts

PT. Pasti

PT. Susah

$ncome Statement Sales Dividend Income COGS Depreciation Expense Operating Expense Ot#er Operating Expense $CI S#are $et Income %etained Earnings, &egin Dividend

2%0&000 300,000 100,000

100&000 00,000 !0,000

%etained Earnings, End

'%0&000

2'0&000

(alance Sheet Cas#  'cco(nts %eceiva)le %eceiva)le Inventor* S(pplies +and &(ilding  $et E-(ipment  $et Investment in ./ S(sa#

!,000 ",000 14,000 !,000 300,000 400,000 330,000 5!,000

35,000 45,000 100,000 0,000 300,000 00,000 00,000

.atent /otal 'ssets  'cco(nts .a*a)le Ot#er +ia)ilities Common Stoc2 .aidIn Capital %etained Earnings $CI /otal +ia)ilities and E-(it*

900,000 54,000 540,000 30,000 10,000 1,000

500,000 300,000 30,000 !0,000 10,000

Adustment ! "limination Debit #redit 400,000 54,000 40,000

400,000

",000 9,00 00,000 54,000 !,000

!0,000 40,000

5!,000 40,000

1&)00&000

)00&000

0,000 300,000 "00,000 !0,000 40,000

!0,000 00,000 300,000 100,000 40,000

",000

!0,000 300,000 100,000 !4,000 3,00

1&)00&000

)00&000 1&211&200

1&211&200

#onsolidated

 

1,000,000  4"0,000 !0,000 10,000 ,000 9,00 2*+&+00 300,000 100,000 '*+&+00

9,000 !,000 1"4,000 4!,000 !00,000 !00,000 530,000  3,000 2&1*,&000 0,000 500,000 "00,000 !0,000 45","00 !,00 2&1*,&000

PT. Pasti dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2011

Accounts

PT. Pasti

$ncome Statement Sales Dividend Income COGS

PT. Susah

1,000,000 ,000 !00,000

!00,000 3!0,000

30,000 10,000 1,000

30,000 "0,000 15,000

Depreciation Expense Operating Expense Ot#er Operating Expense $CI S#are $et Income %etained Earnings, &egin

32+&000 40,000

11*&000 40,000

Dividend

10,000

"0,000

%etained Earnings, End

,%+&000

2%*&000

(alance Sheet Cas#  'cco(nts %eceiva)le Inventor* S(pplies +and &(ilding  $et E-(ipment  $et Investment in ./ S(sa#

,000 9,000 104,000 !,000 40,000 400,000 330,000 5!,000

50,000 50,000 10,000 35,000 300,000 00,000 00,000

.atent /otal 'ssets  'cco(nts .a*a)le Ot#er +ia)ilities Common Stoc2 .aidIn Capital %etained Earnings $CI /otal +ia)ilities and E-(it*

Adustment ! "limination Debit #redit 3"0,000 ,000 4",000

",000 10,00

2&0%0&000

)**&000

",000 50,000 "00,000 !0,000 !",000

!0,000 0,000 300,000 100,000 5,000

40,000 40,000

","00 ,000 ",000

!0,000 4",000

","00

!04,"00

3,000

",000

!0,000 300,000 100,000 !,00 ,00

2&0%0&000

)**&000 1&31)&*00

Investment Cost %p5!000,00  906 &7 $et 'ssets  ./ S(sa# -namortied "/cess Patent 122010  'morti8ed .atent

40,000 3"0,000

!40,000 !00,0006 '0&000 ",0006

1&31)&*00

-namortied "/cess Patent 112011

32&000

#onsolidated

 

1,0,000  5"",000 !0,000 190,000 ,000 10,00 3''&300 45","00 10,000 ,+3&100

1,000 ",000 1!,000 !1,000 0,000 !00,000 530,000  4,000 2&3,*&000 ",000 40,000 "00,000 !0,000 !"3,100 !9,900 2&3,*&000

PT. Papan dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2010

Accounts $ncome Statement Sales Dividend Income COGS

PT. Papan

PT. Sani

4!,000,000 1",000,000 1!4,000,000

00,000,000 10,000,000

Depreciation Expense Interest Expense Ot#er Operating Expense $CI S#are $et Income %etained Earnings, &egin Dividend

1",00,000 5,900,000 15,900,000

9,000,000 3,000,000 1",000,000

,0&000&000 49,500,000 "0,000,000

*0&000&000 49,500,000 0,000,000

%etained Earnings, End

22)&*00&000

%)&*00&000

(alance Sheet Cas#  'cco(nts %eceiva)le Inventor* Ot#er C(rrent 'ssets +and &(ilding  'cc Depreciation  &(ilding E-(ipment  'cc Depreciation  E-(ipment Investment in ./ Sani

,!50,000 5,000,000 3!,000,000 4!,00,000 1!,"00,000 14,000,000 10,500,000 134,400,000 5,000,000 404,550,000

",00,000 15,000,000 4",000,000 9,000,000 9,300,000 4,000,000 ,400,000 35,900,000 13,000,000

.atent /otal 'ssets

Adustment ! "limination Debit #redit 00,000,000 1",000,000 14,400,000

,000,000 14,000,000 ,3!0,000 49,500,000 1",000,000 ,000,000

15,000,000 14,400,000

0,000,000 ,000,000

404,550,000 0,000,000

)%%&,00&000

',%&*00&000

 'cco(nts .a*a)le Ot#er C(rrent +ia)ilities " &onds .a*a)le Capital Stoc2 %etained Earnings $CI

15,000,000 3,500,000 309,!00,000 400,000,000 9,500,000

19,100,000 1",900,000  350,000,000 9,500,000

/otal +ia)ilities and E-(it*

)%%&,00&000

14,000,000

15,000,000

350,000,000 44,950,000 3!0,000

',%&*00&000 %3*&2,0&000

Investment Cost

00,000,000

449,500,000

%3*&2,0&000

#onsolidated

 

4!,000,000  9",400,000 5,00,000 ",900,000 4,900,000 ,3!0,000 ,3&2'0&000 49,500,000 "0,000,000 232&%'0&000

3!,350,000 5,000,000 !9,!00,000 55,00,000 314,100,000 4!",000,000 10,900,000 10,300,000 3",000,000  5!,000,000 1&0')&1*0&000 19,100,000 4,400,000 309,!00,000 400,000,000 3,40,000 45,310,000 1&0')&1*0&000

./ .apan mem)eli 90 2epemili2an ./ Sani dengan #arga %p404550000,00 pada aal  ':iliasi ./ .apan dan ./ Sani mer(pa2an integrasi verti2al, di mana ./ Sani men;(al se Selisi# )ia*a investasi ./ .apan atas ./ Sani dialo2asi2an 2e &(ilding overval(ed %p0 &(ilding masi# memili2i (m(r man:aat 10 ta#(n, sedang2an .atent 5 ta#(n ./ Sani menetap2an margin 40 dari #arga pen;(alan $ilai Inventor* a2#ir *ang dimili2i ./ .apan ter2ait dengan pem)elian )arang dagang dari &egit( p(la nilai 'cco(nts .a*a)le dari ./ .apan ter2ait dengan 'cco(nts %eceiva)le mili #ST 4"T5D PT. Papan dan Anak Perusahaan Laporan Keuangan Konsolidasi per 31 Desember 2011

Accounts $ncome Statement Sales Dividend Income COGS

PT. Papan

PT. Sani

43!,500,000 3!,000,000 91,000,000

300,000,000 1"0,000,000

Depreciation Expense Interest Expense Ot#er Operating Expense $CI S#are $et Income %etained Earnings, &egin

1",00,000 5,900,000 15,900,000

9,000,000 3,000,000 ",000,000

1'1&*00&000 9,500,000

+0&000&000 9,500,000

Dividend

100,000,000

40,000,000

%etained Earnings, End

2%1&000&000

11)&*00&000

(alance Sheet Cas#  'cco(nts %eceiva)le Inventor* Ot#er C(rrent 'ssets +and &(ilding  'cc Depreciation  &(ilding E-(ipment  'cc Depreciation  E-(ipment Investment in ./ Sani

5,!50,000 45,000,000 45,000,000 4!,00,000 350,000,000 14,000,000 1,500,000 !3,00,000 5,500,000 404,550,000

1",00,000 4,000,000 !",000,000 13,300,000 9,300,000 4,000,000 ",00,000 35,900,000 15,000,000

Adustment Debit 300,000,000 3!,000,000 1",000,000

14,000,000 !,440,000 9,500,000 1,9!0,000

,000,000

1!,00,000

.atent /otal 'ssets

5!,000,000 1&02+&100&000

*0%&*00&000

4,000,000 3,500,000 309,!00,000 400,000,000 1,000,000

19,100,000 1",900,000  350,000,000 119,500,000

 'cco(nts .a*a)le Ot#er C(rrent +ia)ilities " &onds .a*a)le Capital Stoc2 %etained Earnings $CI /otal +ia)ilities and E-(it*

4,000,000

350,000,000 1,440,000

1&02+&100&000

*0%&*00&000 )1,&*'0&000

Investment Cost %p404550,00  906 &7 $et 'ssets  ./ Sani -namortied "/cess 112010  'morti8ed .atent  'morti8ed &(ilding -namortied "/cess 112011

449,500,000 399,500,0006 *0&000&000 14,000,0006 ,000,000 3+&000&000

%etained Earnings  ./ Sani 1<1<0116 %etained Earnings  ./ Sani 1<1<0106 %etained Earnings c#ange  'morti8ed .atent 0106  'morti8ed &(ilding 0106 Investment in ./ Sani ad;(stment 906

9,500,000 49,500,0006 30,000,000 14,000,0006 ,000,000 1",000,000 1!,00,000

Investment in ./ Sani %etained Earnings  ./ .apan Capital Stoc2  ./ Sani %etained Earnings  ./ Sani 1<1<0116 =namorti8ed Excess Investment in ./ Sani $CI .atent &(ilding =namorti8ed Excess %eali8ed .ro:it 0106> %etained Earnings $CI COGS

Sales ./ Sani ? ./ .apan @ .(rc#ase  ./ .apan 0116> Inventor*  ./ .apan 1<1<0116 3!,000,000 .(rc#ase 0116   300&000&000 COGS 0116 91,000,0006 Inventor*  ./ .apan 1<31<0116 45,000,000 Sales COGS  =nreali8ed .ro:it> Inventor*  ./ .apan 1<31<0116  Sales ./ Sani ? ./ .apan @ 15 %p45000000,00 ÷ %p300000000,006 Sales ./ Sani ? ./ .apan COGS ./ Sani ? ./ .apan !0 x %p300000000,006 Gross .ro:it ./ Sani ? ./ .apan =nreali8ed .ro:it 156

300,000,000 1"0,000,0006 10,000,000 1",000,000

COGS Inventor* $et Income  ./ Sani  'morti8ed &(ilding %p0000000,00 ÷ 10 ta#(n6  'morti8ed .atent %p0000000,00 ÷ 5 ta#(n6 %eali8ed .ro:it 0106 =nreali8ed .ro:it 0116 TTAL $CI S#are 106

"0,000,000 ,000,000 14,000,0006 14,400,000 1",000,0006 ,'&'00&000 !,440,000

Ot#er Operating Expense .atent  'cc Depreciation  &(ilding Depreciation Expense Dividend Income Dividend  ./ Sani

$CI S#are Dividend  ./ Sani $CI

 'cco(nts .a*a)le  'cco(nts %eceiva)le

ta#(n 010 (a )arang dagangn*a 2e ./ .apan 000000,006 dan sisan*a 2e .atent masi# proporsi 1006

/ Sani ./ Sani "6-$T7 4"T5D PT. Pa Lapor

"limination #redit

#onsolidated

Accounts

43!,500,000  14,400,000 300,000,000 ,000,000

 

14,!00,000 5,00,000 ",900,000 5,900,000 !,440,000 1,3&',0&000

1!,00,000

PT. Papan

$ncome Statement Sales Income :rom Investment COGS Depreciation Expense Interest Expense Ot#er Operating Expense $CI S#are $et Income %etained Earnings, &egin

43!,500,000 5,9!0,000 91,000,000 1",00,000 5,900,000 15,900,000  

1,3&',0&000 3,40,000

3,40,000 3!,000,000 4,000,000

4,000,000 1",000,000

1",000,000

Dividend 100,000,000 2),&200&000

!,350,000 45,000,000 95,000,000 !0,000,000 44,300,000 40,000,000 19,00,000 99,100,000 90,500,000

40,50,000 

%etained Earnings, End (alance Sheet Cas# 'cco(nts %eceiva)le Inventor* Ot#er C(rrent 'ssets +and &(ilding 'cc Depreciation  &(ilding E-(ipment 'cc Depreciation  E-(ipment Investment in ./ Sani

100,000,000  

2),&200&000

5,!50,000 45,000,000 45,000,000 4!,00,000 350,000,000 14,000,000 1,500,000 !3,00,000 5,500,000 49,50,000

14,000,000  

4,000,000 1&11*&0*0&000 19,100,000 4,400,000 309,!00,000 400,000,000 9!,00,000

 

4!,50,000 ,440,000

4,50,000 1&11*&0*0&000

.atent /otal 'ssets

 

'cco(nts .a*a)le Ot#er C(rrent +ia)ilities " &onds .a*a)le Capital Stoc2 %etained Earnings $CI /otal +ia)ilities and E-(it*

1&0*3&300&000 4,000,000 3,500,000 309,!00,000 400,000,000 9!,00,000

 

1&0*3&300&000

)1,&*'0&000 Investment in ./ Sani 1<<0106 Income :rom Investment 0106 Income :rom Investment 0116 Dividend received 0106 Dividend received 0116 Investment in ./ Sani 1<31<0116

 

1!,00,000 1!,00,000 350,000,000 9,500,000 3",000,000 40,50,000 4!,50,000 5!,000,000

Capital Stoc2  ./ Sani %etained Earnings  ./ Sani 1<1<0116 =namorti8ed Excess Investment in ./ $CI .atent

1",000,000 3",000,000

&(ilding =namorti8ed Exce %eali8ed .ro:it 0106> Investment in ./ Sani $CI

1,9!0,000 1,440,000 14,400,000

COGS

300,000,000

Sales 300,000,000

1",000,000

COGS

COGS 1",000,000

Inventor* $et Income  ./ Sani  'morti8ed &(ilding %p0000000,00 ÷ 10 ta#(n6  'morti8ed .atent %p0000000,00 ÷ 5 ta#(n6 %eali8ed .ro:it 0106 =nreali8ed .ro:it 0116 TTAL Income :rom Investment 906 $CI S#are 106

14,000,000

"0,000,000 ,000,000 14,000,0006 14,400,000 1",000,0006 ,'&'00&000 5,9!0,000 !,440,000

Ot#er Operating Expense 14,000,000

,000,000

.atent 'cc Depreciation  &(ilding

,000,000 3!,000,000

Depreciation Expe Income :rom Investment

3!,000,000

!,440,000

Dividend  ./ San Investment in ./ $CI S#are

4,000,000 ,440,000

Dividend  ./ San $CI

4,000,000

'cco(nts .a*a)le 4,000,000

'cco(nts %eceiva

pan dan Anak Perusahaan an Keuangan Konsolidasi er 31 Desember 2011

PT. Sani

300,000,000 1"0,000,000 9,000,000 3,000,000 ",000,000 +0&000&000 9,500,000

Adustment ! "limination Debit #redit 300,000,000 5,9!0,000 1",000,000

#onsolidated

43!,500,000  14,400,000 300,000,000 ,000,000

14,000,000 !,440,000

14,!00,000 5,00,000 ",900,000 5,900,000 !,440,000 1,3&',0&000

9,500,000 3,40,000

40,000,000

3!,000,000 4,000,000

11)&*00&000

100,000,000 2),&200&000

1",00,000 4,000,000 !",000,000 13,300,000 9,300,000 4,000,000 ",00,000 35,900,000 15,000,000

!,350,000 45,000,000 95,000,000 !0,000,000 44,300,000 40,000,000 19,00,000 99,100,000 90,500,000

4,000,000 1",000,000

1",000,000 ,000,000

1,9!0,000

40,50,000 1,9!0,000



5!,000,000

14,000,000

*0%&*00&000 19,100,000 1",900,000  350,000,000 119,500,000

4,000,000

19,100,000 4,400,000 309,!00,000 400,000,000 9!,00,000

350,000,000 1,440,000

4!,50,000 ,440,000

*0%&*00&000 )22&300&000

   

4,000,000 1&11*&0*0&000

4,50,000 1&11*&0*0&000

)22&300&000

404,550,000 1,40,000 5,9!0,000 1",000,0006 3!,000,0006 '2)&%*0&000

350,000,000 9,500,000 3",000,000 ani

40,50,000 4!,50,000 5!,000,000 1",000,000 3",000,000

ss

1,9!0,000 1,440,000 14,400,000

 

300,000,000 300,000,000

1",000,000 1",000,000

14,000,000 14,000,000 ,000,000 nse

,000,000 5,9!0,000

i

3!,000,000 1,9!0,000

ani !,440,000 i

4,000,000 ,440,000

  le

4,000,000 4,000,000