Professional Documents
Culture Documents
Statements of Income
Catatan/
Notes
31 Desember/
December 31,
2010
Rp
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Investasi
Piutang usaha
Pihak berelasi
Pihak ketiga
Piutang lain-lain
Persediaan - bersih
Uang muka
Biaya dibayar dimuka
Pajak dibayar dimuka
241.139.154.632
7.532.326.894
961.436.326
278.433.445.457
5.770.360.078
4.645.468.053
24.490.704.319
671.882.437.539
89.862.335.910
19.047.205.870
5
6
7
28
8
9
10
11,24
197.870.956.625
6.628.722.830
958.899.819
193.132.525.220
1.004.882.328
4.826.185.179
23.500.665.325
CURRENT ASSETS
Cash and cash equivalents
Investments
Trade accounts receivable
Related parties
Third parties
Other accounts receivable
Inventories - net
Advances
Prepaid expenses
Prepaid taxes
610.789.437.218
129.104.545.843
53.762.054.049
1.478.275.932
977.213.760
16.631.267.642
8
10
24
138.781.171
1.315.349.920
14.738.826.847
416.328.119.478
13.653.441.813
5.659.643.706
4.254.662.552
12,28
396.755.925.487
13.309.422.830
6.204.868.230
3.985.828.300
NONCURRENT ASSETS
Other accounts receivable
Prepaid expenses
Deferred tax assets - net
Property, plant and equipment net of accumulated depreciation
of Rp 428,365,887,908
at December 31, 2011
and Rp 384,253,640,131
at December 31, 2010
Computer software
Deferred charges for landrights
Guarantee deposits
458.982.624.883
436.449.002.785
1.130.865.062.422
1.047.238.440.003
JUMLAH ASET
13
14
TOTAL ASSETS
-2-
Catatan/
Notes
31 Desember/
December 31,
2010
Rp
14.693.213.780
15
15.315.834.130
3.124.330.762
11.116.561.170
26.272.017.177
2.010.340.870
16
17,28
2.482.202.672
9.481.169.129
27.899.801.480
1.986.982.049
CURRENT LIABILITIES
Trade accounts payable to
third parties
Other accounts payable from
third parties
Taxes payable
Accrued expenses
Customer deposits
57.216.463.759
57.165.989.460
53.235.797.928
41.592.045.669
NONCURRENT LIABILITY
Employee benefits obligation
EKUITAS
Modal saham - nilai nominal Rp 500
per saham
Modal dasar - 804.266.668 saham
Modal ditempatkan dan disetor 201.066.667 saham
Tambahan modal disetor
Laba yang belum direalisasi atas
perubahan nilai wajar efek
Saldo laba
Ditentukan penggunaannya
Tidak ditentukan penggunaannya
18
100.533.333.500
188.531.610.794
19
20
100.533.333.500
188.531.610.794
1.175.054.500
918.811.500
20.106.666.700
710.066.135.241
26
20.106.666.700
638.389.982.380
EQUITY
Capital stock - Rp 500 par value
per share
Authorized - 804,266,668 shares
Subscribed and paid up 201,066,667 shares
Additional paid-in capital
Unrealized gain on changes in market
value of securities
Retained earnings
Appropriated
Unappropriated
Total Equity
Jumlah Ekuitas
1.020.412.800.735
948.480.404.874
1.130.865.062.422
1.047.238.440.003
-3-
2011
Rp
2010
Rp
PENJUALAN BERSIH
1.654.671.098.358
21,28
1.466.938.711.851
NET SALES
1.053.345.049.712
22,28
923.034.681.729
543.904.030.122
GROSS PROFIT
LABA KOTOR
601.326.048.646
BEBAN USAHA
Penjualan
Umum dan administrasi
256.787.803.418
151.473.210.966
238.235.152.776
131.803.251.330
OPERATING EXPENSES
Selling
General and administrative
408.261.014.384
370.038.404.106
LABA USAHA
193.065.034.262
173.865.626.016
6.657.975.715
2.042.668.982
(12.047.730.887)
(4.237.780.680)
4.662.585.454
6.275.602.201
1.820.409.654
(11.324.359.820)
(1.977.406.871)
4.865.555.564
23
5,6
12
9
(2.922.281.416)
190.142.752.846
(51.996.374.000)
1.892.440.795
(45.771.343.000)
3.691.015.039
(50.103.933.205)
140.038.819.641
131.445.098.783
24
696
25
654
-4-
2011
Rp
LABA BERSIH TAHUN BERJALAN
PENDAPATAN KOMPREHENSIF LAIN
Laba yang belum direalisasi
atas perubahan nilai wajar efek
JUMLAH LABA KOMPREHENSIF
Catatan/
Notes
140.038.819.641
2010
Rp
131.445.098.783
256.243.000
140.295.062.641
579.386.000
132.024.484.783
-5-
Tambahan modal
disetor/
Catatan/
Modal disetor/
Additional paid-in
Note Paid-up capital stock
capital
Rp
Rp
Saldo per 1 Januari 2010
Laba bersih tahun berjalan
Pendapatan komprehensif lainnya
Laba yang belum direalisasi atas
perubahan nilai wajar efek
Jumlah laba komprehensif
Dividen kas
Saldo per 31 Desember 2010
Laba bersih tahun berjalan
Pendapatan komprehensif lainnya
Laba yang belum direalisasi atas
perubahan nilai wajar efek
Jumlah laba komprehensif
Dividen kas
Saldo per 31 Desember 2011
100.533.333.500
-
Jumlah ekuitas/
Total equity
Rp
880.797.253.531
131.445.098.783
188.531.610.794
-
339.425.500
-
20.106.666.700
-
571.286.217.037
131.445.098.783
579.386.000
27
579.386.000
-
131.445.098.783
(64.341.333.440)
188.531.610.794
-
918.811.500
-
20.106.666.700
-
638.389.982.380
140.038.819.641
948.480.404.874
140.038.819.641
100.533.333.500
-
256.243.000
27
256.243.000
-
140.038.819.641
(68.362.666.780)
20.106.666.700
710.066.135.241
100.533.333.500
188.531.610.794
1.175.054.500
579.386.000
256.243.000
-6-
2011
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Penerimaan (pengeluaran) kas dari/untuk:
Penghasilan bunga
Pemasok
Karyawan
Royalti
Beban penjualan
Pajak penghasilan
Beban umum dan lainnya
Kas Bersih Diperoleh Dari Aktivitas Operasi
Catatan/
Notes
1.731.569.096.264
6.657.975.715
(991.563.984.722)
(194.684.171.092)
(74.454.295.787)
(270.842.475.896)
(51.327.793.698)
(82.213.535.549)
2010
Rp
1.561.109.239.905
5,6
22
24
6.275.602.201
(805.571.147.552)
(159.569.561.598)
(57.466.797.126)
(248.729.747.418)
(57.462.358.523)
(81.374.081.124)
73.140.815.235
157.211.148.765
(15.000.000.000)
50.000.000.000
(5.550.000)
2.462.500.001
(81.276.099.015)
(890.707.034)
(50.000.000.000)
8.057.000.001
(63.517.436.747)
(5.437.233.451)
(44.709.856.048)
(68.308.842.927)
(39.877.883.740)
(17.987.250.124)
129.104.545.843
147.152.250.091
635.673.807
89.862.335.910
6
12
12
(110.897.670.197)
27
(64.300.728.692)
(60.454.124)
129.104.545.843
-7-
1.
1.
UMUM
a.
GENERAL
a.
-8-
Perusahaan
mulai
berproduksi
secara
komersial pada bulan April 1971. Pabrik yang
berlokasi di Kawasan Industri MM 2100,
Cibitung, Jawa Barat mulai beroperasi secara
komersial pada tanggal 4 Januari 2001. Hasil
produksi Perusahaan dipasarkan di dalam dan
ke luar negeri, termasuk ke Uni Emirat Arab,
Jepang, Malaysia, Filipina, Thailand dan India.
b.
-9-
c.
c.
2011
2010
Masayoshi Momota
Motonobu Nishimura
Harjono Lie
Masayoshi Momota
Motonobu Nishimura
Harjono Lie
Humala Panggabean
Djasman
Humala Panggabean
Djasman
Takeshi Hibi
Sastra Widjaya
Tatsuyoshi Kitamura
Yoshihiro Tsuchitani
Sastra Widjaya
Direktur/Directors
Tugiyono
Joko Santoso Wigianto
Sanyata Adi Saputra
Tiurma Rondang Sari
Hiroaki Yagi
Direktur/Director /Chairman/Chairman
Yoshihiro Tsuchitani
- 10 -
Ketua/Chairman
Anggota/Members
Humala Panggabean
Djasman
Nadarsjah Mahdur
Edi Priyono
pada tahun
- 11 -
(revised
2009),
Operating
The
Company
had
evaluated
the
relationships between related parties and
disclosed them according to this revised
standard.
- 12 -
- 13 -
b.
Financial
ii.
- 14 -
3.
3.
Pernyataan Kepatuhan
b.
c.
Laporan
arus
kas
disusun
dengan
menggunakan metode langsung dengan
mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.
c.
Pembukuan
Perusahaan
diselenggarakan
dalam mata uang Rupiah. Transaksi-transaksi
selama tahun berjalan dalam mata uang asing
dicatat dengan kurs yang berlaku pada saat
terjadinya transaksi. Pada tanggal pelaporan,
aset dan liabilitas moneter dalam mata uang
asing disesuaikan untuk mencerminkan kurs
yang
berlaku
pada
tanggal
tersebut.
Keuntungan atau kerugian kurs yang timbul
dikreditkan atau dibebankan dalam laporan
laba rugi tahun yang bersangkutan.
d.
Statement of Compliance
d.
a.
a.
- 15 -
signifikan
entitas
over
the
vi. Entitas
yang
dikendalikan
atau
dikendalikan bersama oleh orang yang
diidentifikasi dalam huruf (a).
- 16 -
Aset Keuangan
Financial Assets
- 17 -
default or delinquency
principal payments; or
- 18 -
in
interest
or
- 19 -
f.
f.
Instrumen ekuitas
Equity instruments
Liabilitas keuangan
Financial liabilities
- 20 -
h.
Aset
Keuangan
dan
Penggunaan Estimasi
h.
i.
k.
Persediaan
Use of Estimates
The preparation of financial statements in
conformity with Indonesian Financial Accounting
Standards requires management to make
estimates and assumptions that affect the
reported amounts of assets and liabilities and
disclosures of contingent assets and liabilities at
the date of the financial statements and the
reported amounts of revenues and expenses
during the reporting period. Actual results could
differ from those estimates.
Netting of
Liabilities
j.
Inventories
Penyisihan
persediaan
barang
usang
ditentukan berdasarkan estimasi jumlah yang
mungkin direalisasi melalui penggunaan atau
penjualan dimasa depan dari masing-masing
persediaan.
k.
- 21 -
Prepaid Expenses
Prepaid expenses are amortized over their
beneficial periods using the straight-line method.
l.
Property, Plant
Aquisitions
and
Equipment
Direct
Tahun/Years
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
5 - 30
3 - 12
4
4-5
- 22 -
n.
n.
o.
Provisi
- 23 -
p.
Computer Software
The acquisition cost of computer software
includes all direct costs related to the
preparation of the asset for its intended use and
is amortized over 4 years using the straight-line
method.
Provision
Provisions are recognized when the Company
have a present obligation (legal or constructive)
as a result of a past event, it is probable that
the Company will be required to settle the
obligation, and a reliable estimate can be made
of the amount of the obligation.
q.
q.
Penjualan Barang
Sale of Goods
Penghasilan Bunga
Interest Revenue
Beban
Expenses
- 24 -
s.
Imbalan Kerja
Employee Benefits
Perusahaan
menyelenggarakan
program
imbalan pasca kerja imbalan pasti untuk semua
karyawan tetapnya berdasarkan Peraturan
Kerja Bersama dan Peraturan Perusahaan
tentang Direksi dan Dewan Komisaris.
The Company established defined benefit postemployment benefits for all its permanent
employees based on Collective Labor Law and
the Companys Regulation regarding the
Directors and Board of Commissioners.
Pajak Penghasilan
s.
- 25 -
Income Tax
Current tax expense is determined based on
the taxable income for the year computed using
prevailing tax rates.
t.
t.
- 26 -
4.
Informasi Segmen
u.
Segment Information
b)
c)
PERTIMBANGAN
KRITIS
AKUNTANSI
ESTIMASI AKUNTANSI YANG SIGNIFIKAN
DAN
4.
CRITICAL ACCOUNTING
ESTIMATES
JUDGMENTS
AND
- 27 -
- 28 -
5.
Nilai tercatat
Catatan 12.
aset
tetap
diungkapkan
dalam
5.
31/12/2011
Rp
Kas
Rupiah
Yen
Dollar Amerika Serikat
Bank - pihak ketiga
Rupiah
Bank Sumitomo Mitsui
Indonesia
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Central Asia
Bank Resona Perdania
Bank Mizuho Indonesia
Yen
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Dollar Amerika Serikat
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Bank Resona Perdania
Deposito berjangka - pihak ketiga
Rupiah
Bank Sumitomo Mitsui Indonesia
Bank Mizuho Indonesia
Bank Resona Perdania
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Dollar Amerika Serikat
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Jumlah
Tingkat bunga deposito berjangka
per tahun
Rupiah
Dollar Amerika Serikat
plant
31/12/2010
Rp
95.231.850
17.754.086
1.469.016
114.579.100
7.278.830
2.031.966
879.858.422
758.834.500
823.694.686
792.409.486
580.513.070
84.582.099
393.109.899
928.899.485
256.537.233
952.345.837
286.454.592
47.598.694
26.125.021
7.842.517
49.810.907
7.480.211
190.384.655
913.735.010
37.335.767
20.638.315
18.042.328
46.463.510
20.531.488
17.909.173
Cash on hand
Rupiah
Yen
U.S. Dollar
Cash in banks - third parties
Rupiah
Bank Sumitomo Mitsui
Indonesia
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Central Asia
Bank Resona Perdania
Bank Mizuho Indonesia
Yen
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
U.S. Dollar
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
Bank Sumitomo Mitsui
Indonesia
Bank Mizuho Indonesia
Bank Resona Perdania
23.000.000.000
22.000.000.000
21.000.000.000
38.000.000.000
16.000.000.000
37.000.000.000
20.000.000.000
21.000.000.000
12.587.400.000
U.S. Dollar
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Jakarta Branch
89.862.335.910
4,10% - 5,00%
-
- 29 -
129.104.545.843
Total
5,23% - 5,85%
0,10%
and
6.
6.
INVESTASI
31/12/2011
Rp
Deposito berjangka - pihak ketiga
Rupiah
Bank Resona Perdania
Bank Sumitomo Mitsui Indonesia
The Bank of Tokyo - Mitsubishi
UFJ, Ltd., Cabang Jakarta
Bank Mizuho Indonesia
Dollar Amerika Serikat
Bank Mizuho Indonesia
15.000.000.000
-
INVESTMENTS
31/12/2010
Rp
15.000.000.000
15.000.000.000
10.000.000.000
10.000.000.000
2.010.340.870
1.986.982.049
17.010.340.870
51.986.982.049
861.810.500
856.260.500
1.175.054.500
918.811.500
2.036.865.000
1.775.072.000
19.047.205.870
53.762.054.049
Jumlah
Efek yang tersedia untuk dijual
Biaya perolehan
Jumlah
Tingkat bunga deposito berjangka
per tahun
Rupiah
Dollar Amerika Serikat
5,125%
0,80%
Saldo akhir
31/12/2011
Rp
Saldo awal
Perubahan nilai efek
5,53% - 6,05%
0,44%
Total
31/12/2010
Rp
918.811.500
256.243.000
339.425.500
579.386.000
Beginning balance
Change in value of securities
1.175.054.500
918.811.500
Ending balance
- 30 -
7.
7.
PIUTANG USAHA
31/12/2011
Rp
a. Berdasarkan pelanggan
Pihak berelasi (Catatan 28)
PT Asia Paramita Indah
Mandom Philippines
Corporation
Mandom Corporation, Jepang
Mandom (Malaysia) Sdn Bhd
Mandom Corporation
(Thailand) Ltd.
Mandom Taiwan Corporation
Zhongshan City Rida Cosmetics
Co., Ltd.
Sub-jumlah
Pihak ketiga
Gem Plaza LLC
Cosway (M) Sdn Bhd
PT Harmoni Mitra Jaya
Gardenia Cosmocare Pvt., Ltd.
Sub-jumlah
Jumlah
a. By Debtor
230.141.205.077
187.282.847.946
4.621.143.480
4.323.351.308
1.544.200.602
3.677.047.652
5.677.744.428
744.114.041
455.081.933
54.172.232
422.536.541
-
66.666.017
241.139.154.632
197.870.956.625
3.684.615.855
2.379.680.510
1.468.030.529
-
3.786.599.210
981.320.366
1.860.803.254
7.532.326.894
6.628.722.830
248.671.481.526
204.499.679.455
b. Berdasarkan umur
242.943.203.818
5.728.277.708
195.449.943.148
9.049.736.307
Jumlah
248.671.481.526
204.499.679.455
Total
c. By Currency
231.609.235.606
188.264.168.312
12.738.894.612
4.323.351.308
10.557.766.715
5.677.744.428
248.671.481.526
204.499.679.455
Functional currency
Rupiah
Foreign currencies
U.S. Dollar
Yen
Total
- 31 -
8.
8.
PIUTANG LAIN-LAIN
31/12/2011
Rp
Pinjaman karyawan
Dikurangi bagian jangka panjang
Bagian yang jatuh tempo dalam
satu tahun
9.
2.365.442.674
1.478.275.932
499.791.479
138.781.171
Employee loans
Less noncurrent portion
887.166.742
361.010.308
Lain-lain
74.269.584
597.889.511
Others
Jumlah
961.436.326
958.899.819
Total
Current portion
PERSEDIAAN
9.
31/12/2011
Rp
INVENTORIES
31/12/2010
Rp
Barang jadi
Barang dalam proses
Bahan baku
Bahan pengemas
Barang promosi dan lainnya
Barang dalam perjalanan
143.737.378.748
17.687.299.406
55.897.537.406
30.774.648.042
1.357.207.856
31.004.640.493
98.652.491.698
14.337.939.342
35.277.553.221
17.998.095.589
830.231.835
27.373.352.789
Jumlah
Penyisihan penurunan nilai
persediaan
280.458.711.951
194.469.664.474
Bersih
278.433.445.457
(2.025.266.494)
Saldo akhir
193.132.525.220
Total
Allowance for decline in value of
inventory
Net
31/12/2011
Rp
Saldo awal
Penambahan
Pembalikan dan penghapusan
(1.337.139.254)
Finished goods
Work in process
Raw materials
Packaging materials
Promotional goods and others
Goods in-transit
31/12/2010
Rp
1.337.139.254
12.047.730.887
(11.359.603.647)
1.566.743.913
11.324.359.820
(11.553.964.479)
2.025.266.494
1.337.139.254
- 32 -
Beginning balance
Additions
Reversal and written-off
Ending balance
Manajemen
berpendapat
bahwa
penyisihan
penurunan nilai persediaan tersebut adalah cukup.
Persediaan
telah
diasuransikan
terhadap
risiko kebakaran, pencurian dan risiko lainnya
kepada PT Asuransi MSIG Indonesia dengan jumlah
pertanggungan masing-masing sebesar US$ 19,5
juta
dan
JPY
50
juta
pada
tanggal
31 Desember 2011 dan 2010. Manajemen
berpendapat bahwa nilai pertanggungan tersebut
cukup untuk menutupi kemungkinan kerugian yang
dialami Perusahaan.
31/12/2011
Rp
31/12/2010
Rp
Sewa rumah
Iklan dan promosi
Asuransi
Lain-lain
4.084.910.240
1.391.106.773
4.369.199
142.295.601
4.404.105.117
1.484.917.538
252.512.444
House rental
Advertising and promotion
Insurance
Others
Jumlah
5.622.681.813
6.141.535.099
Total
977.213.760
-
921.042.180
394.307.740
977.213.760
1.315.349.920
3.107.696.480
1.391.106.773
4.369.199
142.295.601
3.483.062.937
1.090.609.798
252.512.444
Current portion:
House rental
Advertising and promotion
Insurance
Others
4.645.468.053
4.826.185.179
- 33 -
31/12/2010
Rp
10.617.370.981
10.371.928.589
3.501.404.749
10.617.370.981
11.594.291.232
1.289.003.112
Jumlah
24.490.704.319
23.500.665.325
Total
- 34 -
Biaya perolehan:
Tanah
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
Aset dalam penyelesaian
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Jumlah
Penambahan/
Additions
Rp
81.928.969.624
Pengurangan/
Deductions
Rp
Reklasifikasi/
Reclassifications
Rp
90.300.000
174.390.372.924
465.839.270.055
7.696.806.172
40.410.984.920
1.439.328.060
740.983.229
451.045.905
3.440.181.817
265.426.000
13.730.669.339
19.008.000
3.486.253.908
461.467.200
10.281.694.723
-
3.284.532.500
71.732.475.817
187.551.687
781.009.565.618
81.276.099.015
17.591.657.247
31 Desember/
December 31,
2011
Rp
81.838.669.624
1.048.499.700
48.027.275.000
152.091.687
-
176.612.774.684
500.876.858.945
8.280.935.764
40.364.912.829
(1.048.499.700)
(48.027.275.000)
(152.091.687)
2.697.500.000
33.986.895.540
35.460.000
At cost:
Land
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Construction in progress
Buildings and improvements
Machinery and equipment
Furniture and fittings
844.694.007.386
Total
Akumulasi penyusutan:
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
68.371.134.797
276.828.938.488
6.399.885.138
32.653.681.708
8.389.979.131
48.321.806.980
736.656.132
3.835.631.762
227.200.246
13.439.478.673
18.893.401
3.486.253.908
76.533.913.682
311.711.266.795
7.117.647.869
33.003.059.562
Accumulated depreciation:
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
384.253.640.131
61.284.074.005
17.171.826.228
428.365.887.908
Total
Nilai Tercatat
396.755.925.487
416.328.119.478
1 Januari/
January 1,
2010
Rp
Biaya perolehan:
Tanah
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
Aset dalam penyelesaian
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Jumlah
83.749.004.124
Penambahan/
Additions
Rp
Pengurangan/
Deductions
Rp
Reklasifikasi/
Reclassifications
Rp
31 Desember/
December 31,
2010
Rp
1.820.034.500
81.928.969.624
At cost:
Land
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Construction in progress
Buildings and improvements
Machinery and equipment
Furniture and fittings
174.004.630.611
435.007.746.957
7.595.637.755
38.007.228.997
385.425.000
659.537.389
201.439.465
5.516.014.544
3.925.334.762
26.921.553.940
158.265.048
3.112.258.621
3.925.652.075
57.093.539.649
57.994.000
-
174.390.372.924
465.839.270.055
7.696.806.172
40.410.984.920
15.065.327.298
-
4.387.119.275
52.309.907.074
57.994.000
(3.925.652.075)
(57.093.539.649)
(57.994.000)
461.467.200
10.281.694.723
-
753.429.575.742
63.517.436.747
35.937.446.871
781.009.565.618
Total
Akumulasi penyusutan:
Bangunan dan
pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
60.678.040.541
255.457.510.306
5.834.704.418
31.603.082.089
8.290.093.108
47.207.661.589
720.546.364
4.162.858.240
596.998.852
25.836.233.407
155.365.644
3.112.258.621
68.371.134.797
276.828.938.488
6.399.885.138
32.653.681.708
Accumulated depreciation:
Buildings and
improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
353.573.337.354
60.381.159.301
29.700.856.524
384.253.640.131
Total
Nilai Tercatat
399.856.238.388
396.755.925.487
- 35 -
2011
Rp
2010
Rp
Biaya pabrikasi
Beban usaha (Catatan 23)
54.564.544.544
6.719.529.461
53.928.833.503
6.452.325.798
Manufacturing expenses
Operating expenses (Note 23)
Jumlah
61.284.074.005
60.381.159.301
Total
- 36 -
Biaya perolehan:
Tanah
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
90.300.000
265.426.000
13.730.669.339
19.008.000
3.486.253.908
1.820.034.500
3.925.334.762
26.921.553.940
158.265.048
3.112.258.621
Acquisition costs:
Land
Buildings and improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
17.591.657.247
35.937.446.871
Total
Akumulasi penyusutan:
Bangunan dan pengembangan
Mesin dan peralatan
Perabotan dan perlengkapan
Kendaraan bermotor
(227.200.246)
(13.439.478.673)
(18.893.401)
(3.486.253.908)
(596.998.852)
(25.836.233.407)
(155.365.644)
(3.112.258.621)
Accumulated depreciation:
Buildings and improvements
Machinery and equipment
Furniture and fittings
Vehicles
Jumlah
(17.171.826.228)
(29.700.856.524)
Total
419.831.019
6.236.590.347
2.462.500.001
8.057.000.001
2.042.668.982
1.820.409.654
31/12/2011
Rp
Hak atas tanah
Akumulasi amortisasi
Bersih
31/12/2010
Rp
10.818.700.617
(5.159.056.911)
10.818.700.617
(4.613.832.387)
5.659.643.706
6.204.868.230
Landrights
Accumulated amortization
Net
- 37 -
31/12/2010
Rp
Keanggotaan
Pemasangan listrik
Lain-lain
1.716.060.348
1.570.652.684
967.949.520
1.703.906.976
1.570.652.684
711.268.640
Memberships
Electricity installation
Others
Jumlah
4.254.662.552
3.985.828.300
Total
31/12/2010
Rp
a. Berdasarkan pemasok
Pihak ketiga
PT New Red & White
PT Karsavicta Satya
BASF South East Asia
Pte Ltd
J.O. Cosmetics Co., Ltd.
PT Dai Nippon Printing
Indonesia
ISP (Singapore) Pte. Ltd.
Lain-lain (masing-masing
dibawah Rp 1.000.000.000)
Jumlah
a. By Creditor
1.625.211.324
1.601.600.000
865.059.981
1.409.760.000
1.436.371.200
404.484.809
1.803.631.713
288.691.013
-
1.513.968.775
1.203.674.800
9.336.855.434
8.519.738.861
14.693.213.780
15.315.834.130
Third Parties
PT New Red & White
PT Karsavicta Satya
BASF South East Asia
Pte Ltd
J.O. Cosmetics Co., Ltd.
PT Dai Nippon Printing
Indonesia
ISP (Singapore) Pte. Ltd.
Others (each below
Rp 1,000,000,000)
Total
b. By Currency
6.118.030.957
8.616.696.687
7.292.302.785
1.280.261.186
2.618.852
4.833.307.155
1.818.840.056
44.990.232
14.693.213.780
15.313.834.130
c. Berdasarkan umur
Functional currency
Rupiah
Foreign currencies
U.S. Dollar
Yen
Euro
Total
c. By Age Category
11.626.212.081
3.067.001.699
-
15.160.259.256
105.125.965
50.448.909
Jumlah
14.693.213.780
15.315.834.130
Total
- 38 -
16.
31/12/2011
Rp
Pajak kini (Catatan 24)
Pajak penghasilan:
Pasal 21
Pasal 23
Pasal 25
Pasal 26
Pasal 4 (2)
Jumlah
TAXES PAYABLE
31/12/2010
Rp
1.683.305.361
4.753.188.616
575.626.928
3.181.033.664
771.322.186
152.084.415
4.261.543.452
487.944.676
4.195.758.723
354.085.116
181.837.162
11.116.561.170
9.481.169.129
Total
31/12/2010
Rp
12.461.156.395
8.530.705.589
2.005.796.806
2.208.310.029
1.066.048.358
13.711.278.309
6.354.858.393
2.233.635.349
1.794.720.746
3.805.308.683
Jumlah
26.272.017.177
27.899.801.480
Total
- 39 -
Jumlah
31/12/2011
Rp
31/12/2010
Rp
1.328.717.563
1.117.023.459
43.110.607.596
37.925.103.573
3.686.047.652
2.549.918.637
5.110.425.117
53.235.797.928
41.592.045.669
31/12/2010
Rp
2.006.870.090
1.383.681.521
9.027.302.681
7.459.904.267
1.136.129.015
1.005.618.978
17.280.726.903
31/12/2011
Rp
5.110.425.117
9.849.204.766
- 40 -
2011
Rp
963.850.325
1.834.322.012
Jumlah
2.006.870.090
(935.441.605)
130.203.290
(69.159.513)
31/12/2011
Rp
1.117.023.459
deposito
31/12/2011
Rp
31/12/2010
Rp
1.117.023.459
2.006.870.090
(1.795.175.986)
-
1.049.037.635
1.383.681.521
(1.423.252.284)
107.556.587
1.328.717.563
1.117.023.459
- 41 -
31/12/2010
Rp
1.328.717.563
dari
20.720.450.401
(15.620.511.545)
(3.982.915.397)
1.383.681.521
29.920.589.411
(17.610.919.597)
(10.980.952.251)
Liabilitas bersih
terutama terdiri
694.881.943
1.693.400.696
(921.505.537)
Aset
program
berjangka.
2010
Rp
Beginning of year
Amount charged to income
Contribution
Transfer in
End of year
Post-Employment
No. 13/2003
2011
Rp
Benefits
Under
Labor
2010
Rp
3.750.653.036
4.651.423.704
625.225.941
2.785.538.914
4.350.711.215
323.654.138
Jumlah
9.027.302.681
7.459.904.267
Total
31/12/2011
Rp
Nilai kini liabilitas yang
tidak didanai
Kerugian aktuarial yang belum
diakui
Liabilitas bersih
Law
31/12/2010
Rp
73.463.207.149
52.567.315.432
(30.352.599.553)
(14.642.211.859)
43.110.607.596
37.925.103.573
31/12/2011
Rp
31/12/2010
Rp
37.925.103.573
9.027.302.681
(3.841.798.658)
-
32.822.135.584
7.459.904.267
(3.595.533.789)
1.238.597.511
Beginning of year
Amount charged to income
Benefits payment
Transfer in
43.110.607.596
37.925.103.573
End of year
- 42 -
2011
Rp
Biaya jasa kini
Biaya bunga
Amortisasi kerugian aktuarial
Jumlah
2010
Rp
586.113.525
303.677.343
246.338.147
498.445.305
310.386.035
196.787.638
1.136.129.015
1.005.618.978
31/12/2010
Rp
5.648.678.281
(1.962.630.629)
4.352.285.888
(1.802.367.251)
3.686.047.652
2.549.918.637
2011
Rp
Total
31/12/2011
Rp
2.549.918.637
1.136.129.015
-
2.440.800.909
1.005.618.978
(896.501.250)
Beginning of year
Amount charged to income
Benefits payment
3.686.047.652
2.549.918.637
End of year
- 43 -
2011
2010
Tingkat kematian
Mortality rate
55 tahun/55 years
55 tahun/55 years
Tingkat diskonto:
Karyawan
Tingkat pengembalian
investasi
- 44 -
Discount rate:
Employees
Directors and Commissioners
Expected return on
investment rate
Jumlah Saham/
Number of
Shares
31/12/2011
Persentase
Kepemilikan/
Percentage of
Ownership
Jumlah Modal
Disetor/Total
Paid-up Capital
Rp
Name of Stockholders
122.319.485
22.754.894
10.137.262
3.260.384
253.004
19.333
12.888
60,835%
11,317%
5,042%
1,622%
0,126%
0,010%
0,006%
61.159.742.500
11.377.447.000
5.068.631.000
1.630.192.000
126.502.000
9.666.500
6.444.000
42.309.417
21,042%
21.154.708.500
Jumlah
201.066.667
100,000%
100.533.333.500
Jumlah Saham/
Number of
Shares
31/12/2010
Persentase
Kepemilikan/
Percentage of
Ownership
Jumlah Modal
Disetor/Total
Paid-up Capital
Rp
Total
Name of Stockholders
122.319.485
22.754.894
10.107.262
3.260.384
253.004
19.333
13.000
12.888
60,835%
11,317%
5,027%
1,622%
0,126%
0,010%
0,006%
0,006%
61.159.742.500
11.377.447.000
5.053.631.000
1.630.192.000
126.502.000
9.666.500
6.500.000
6.444.000
42.326.417
21,051%
21.163.208.500
Jumlah
201.066.667
100,000%
100.533.333.500
* Komisaris
**Direktur
* Commissioner
**Director
- 45 -
Total
Biaya Emisi
Saham/
Share Issuance
Cost
Rp
Jumlah/
Total
Rp
33.557.236.000
33.557.236.000
(13.000.000.000)
(13.000.000.000)
(13.000.000.000)
(13.000.000.000)
39.000.000.000
(1.779.510.383)
37.220.489.617
78.000.000.000
(2.533.374.301)
75.466.625.699
70.373.334.500
(2.086.075.022)
68.287.259.478
194.930.570.500
(6.398.959.706)
188.531.610.794
2011
Rp
2010
Rp
Lokal
Ekspor
1.230.213.268.618
437.720.444.703
1.109.371.278.338
371.909.428.564
Local
Export
Penjualan Kotor
Retur penjualan
1.667.933.713.321
(13.262.614.963)
1.481.280.706.902
(14.341.995.051)
Gross Sales
Sales return
Penjualan Bersih
1.654.671.098.358
1.466.938.711.851
Net Sales
- 46 -
2011
Rp
2010
Rp
Wanita
Pria
Lainnya
882.882.386.253
741.823.018.848
29.965.693.257
784.235.371.702
658.221.885.191
24.481.454.958
Jumlah
1.654.671.098.358
1.466.938.711.851
Ladies
Men
Others
Total
Pada tahun 2011 dan 2010, penjualan kepada pihakpihak berelasi masing-masing adalah 84% dan 80%
dari jumlah penjualan bersih (Catatan 28).
2011
Rp
2010
Rp
1.213.114.927.239
183.843.805.087
1.046.146.730.038
175.212.142.664
Jumlah
1.396.958.732.326
1.221.358.872.702
Total
2010
Rp
878.584.477.030
85.779.472.674
54.570.966.104
59.124.101.474
725.504.269.189
71.007.792.774
53.967.362.863
47.000.946.015
1.078.059.017.282
897.480.370.841
17.120.212.094
(14.337.939.342)
Work in process
Beginning balance
Ending balance
900.262.643.593
14.337.939.342
(17.687.299.406)
1.074.709.657.218
(Dilanjutkan)
(Forward)
- 47 -
98.652.491.698
(143.737.378.748)
117.395.608.351
(98.652.491.698)
Finished goods
Beginning balance
Ending balance
Jumlah
Royalti (Catatan 28 dan 30)
Pemakaian non komersial
1.029.624.770.168
76.630.142.983
(52.909.863.439)
919.005.760.246
58.267.128.868
(54.238.207.385)
Total
Royalty (Notes 28 and 30)
Non-commercial usage
1.053.345.049.712
923.034.681.729
2010
Rp
Beban Penjualan
Selling Expenses
Penjualan
Iklan dan promosi
Sewa
Insentif
Pengangkutan
Perjalanan dinas
Riset pemasaran
Lain-lain
106.761.983.436
67.662.632.722
36.902.880.715
17.987.424.132
14.156.735.506
6.402.753.392
2.418.088.736
4.495.304.779
110.386.376.947
62.450.154.606
30.486.361.249
16.348.680.281
9.139.363.571
4.704.997.812
1.743.482.469
2.975.735.841
Selling
Advertising and promotion
Rent
Incentive
Transportation
Travel
Marketing research
Others
Jumlah
256.787.803.418
238.235.152.776
Total
Karyawan
Kantor
Penyusutan
Kendaraan bermotor
Amortisasi
Pemeliharaan gedung
108.511.205.419
29.090.853.289
6.719.529.461
5.320.448.506
1.085.491.015
745.683.276
91.119.373.591
25.838.531.246
6.452.325.798
6.582.169.293
1.323.763.224
487.088.178
Jumlah
151.473.210.966
131.803.251.330
Total
Jumlah
408.261.014.384
370.038.404.106
Total
- 48 -
Personnel
General office
Depreciation
Motor vehicles
Amortization
Building maintenance
2011
Rp
2010
Rp
Pajak kini
Pajak tangguhan
(51.996.374.000)
1.892.440.795
(45.771.343.000)
3.691.015.039
Current tax
Deferred tax
Bersih
(50.103.933.205)
(42.080.327.961)
Net
Pajak kini
Current Tax
2011
Rp
2010
Rp
190.142.752.846
173.525.426.744
11.643.752.259
3.933.917.443
3.569.821.881
4.654.504.508
688.127.240
660.854.102
(823.513.543)
(229.604.659)
807.434.661
2.233.635.349
(871.733.702)
(3.805.308.683)
(2.491.055.935)
3.805.308.683
(4.310.739.489)
-
1.312.318.092
(608.552.083)
6.751.260.065
13.417.906.059
18.424.582.876
9.640.753.091
(7.333.099.362)
(13.498.713.642)
11.091.483.514
(3.857.960.551)
207.985.496.425
- 49 -
183.085.372.252
Nondeductible expenses
Income subjected to final tax
Total
Taxable income
2011
Rp
2010
Rp
51.996.374.000
45.771.343.000
10.082.301.460
52.788.737
40.177.978.442
7.629.147.216
41.418.813
48.718.147.952
50.313.068.639
56.388.713.981
Total
1.683.305.361
(10.617.370.981)
Jumlah
Utang pajak kini (Catatan 16)/(Pajak
penghasilan badan lebih bayar Catatan 11)
Pajak Tangguhan
Deferred Tax
1 Januari/
January 1,
2010
Rp
Aset (kewajiban) pajak tangguhan:
Imbalan kerja
Perbedaan antara penyusutan
komersial dan fiskal
Penyisihan untuk promosi
Penyisihan penurunan
nilai persediaan
Perbedaan antara amortisasi
biaya tangguhan hak atas
tanah komersial dan fiskal
Penyisihan penghargaan karyawan
Penyisihan biaya gaji
Penyisihan biaya lain-lain
Aset pajak tangguhan - bersih
9.077.993.532
Dikreditkan
(dibebankan) ke
laporan laba rugi/
Credited
(charged) to
income for the year
Rp
31 Desember/
December 31,
2010
Rp
Dikreditkan
(dibebankan) ke
laporan laba rugi/
Credited
(charged) to
income for the year
Rp
31 Desember/
December 31,
2011
Rp
1.320.017.885
10.398.011.417
2.910.938.064
13.308.949.481
(130.661.302)
1.783.088.015
540.862.144
328.079.523
410.200.842
2.111.167.538
674.522.044
(1.077.684.872)
1.084.722.886
1.033.482.666
391.685.979
(57.401.165)
334.284.814
172.031.810
506.316.624
(226.432.437)
152.138.021
201.858.665
951.327.171
558.408.837
(152.138.021)
(24.573.772)
951.327.171
558.408.837
-
369.839.305
(951.327.171)
(205.878.385)
-
345.265.533
352.530.452
-
11.047.811.808
3.691.015.039
14.738.826.847
- 50 -
1.892.440.795
16.631.267.642
2011
Rp
2010
Rp
190.142.752.846
173.525.426.744
(47.535.688.212)
(43.381.356.686)
(2.410.188.273)
1.833.274.841
3.374.678.411
(2.772.870.878)
204.625.779
106
(50.103.933.205)
964.490.138
336.538.524
63
(42.080.327.961)
Nondeductible expenses
Interest and rental income
subjected to final tax
Total
Adjustment of deferred taxes
on correction of accumulated
amortization of deferred charges
for landrights
Adjustment of post-employment
benefits obligation from transfer
of employees (Note 18)
Rounding factor
Tax expense
- 51 -
- 52 -
28.
Nature of Relationship
a.
a.
b.
b.
c.
c.
a.
a.
- 53 -
2011
Rp
2010
Rp
Lokal
PT Asia Paramita Indah
1.213.114.927.239
Ekspor
Mandom Corporation, Jepang
60.763.688.193
Mandom Philippines
Corporation
46.714.269.585
Mandom Corporation
(Thailand) Ltd.
25.232.395.821
Mandom (Malaysia) Sdn Bhd
35.638.968.922
Mandom Corporation
(Singapore) Pte., Ltd.
2.203.899.148
Zhongshan City Rida Cosmetics
Co., Ltd.
1.492.987.160
Mandom Korea Corporation
615.798.551
Mandom China Corporation
408.737.180
Mandom Taiwan Corporation
342.051.769
Sunwa Marketing Co., Ltd.
217.816.200
Jumlah
1.386.745.539.768
1.046.146.730.038
39.841.956.913
35.159.604.002
27.431.315.164
26.630.557.040
2.037.041.771
66.983.157
271.294.296
561.444.531
570.862.247
197.758.800
1.178.915.547.959
Local
PT Asia Paramita Indah
Export
Mandom Corporation, Japan
Mandom Philippines
Corporation
Mandom Corporation
(Thailand) Ltd.
Mandom (Malaysia) Sdn Bhd
Mandom Corporation
(Singapore) Pte., Ltd.
Zhongshan City Rida Cosmetics
Co., Ltd.
Mandom Korea Corporation
Mandom China Corporation
Mandom Taiwan Corporation
Sunwa Marketing Co., Ltd.
Total
b.
b.
c.
c.
2011
Rp
2010
Rp
18.340.549.380
1.136.129.015
14.765.180.354
1.005.618.978
Short-term benefits
Post-employment benefis
Jumlah
19.476.678.395
15.770.799.332
Total
d.
d.
e.
e.
- 54 -
Perusahaan
melaporkan
segmen-segmen
berdasarkan PSAK 5 (revisi 2009) berdasarkan
divisi-divisi operasi, sama dengan segmen operasi
pada standar sebelumnya.
2011
Rp
Perawatan rambut
Perawatan kulit dan rias
Wangi-wangian
Lain-lain
Penjualan bersih
2010
Rp
615.695.034.761
598.371.367.462
424.221.854.573
16.382.841.562
522.039.117.796
495.511.893.063
437.061.929.249
12.325.771.743
1.654.671.098.358
1.466.938.711.851
Hair care
Skin care and make-up
Fragrance
Others
Net sales
Pasar Geografis
Geographical Market
Wilayah Geografis
Geographical Area
- 55 -
30. IKATAN
30. COMMITMENTS
a.
a.
b.
b.
c.
c.
d.
d.
- 56 -
31.
e.
31.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
As of December 31, 2011 and 2010, the Company
had monetary assets and liabilities denominated in
foreign currencies as follows:
2011
Mata uang asing/
Foreign currencies
2010
Rupiah/
Rupiah
Rupiah/
Rupiah
Aset
Kas dan setara kas
Assets
US$
29.540
267.870.081
1.511.297
13.588.071.147
JPY
2.895.265
338.176.216
1.017.077
112.168.642
Investasi
US$
221.696
2.010.340.870
220.997
1.986.982.049
Piutang usaha
US$
1.404.819
12.738.894.612
1.174.259
10.577.766.715
JPY
37.013.980
4.323.351.308
51.482.332
5.677.744.428
Uang jaminan
US$
220.226
1.997.009.368
214.876
1.931.950.116
Jumlah Aset
21.675.642.455
33.874.683.097
Kewajiban
Utang usaha
Utang lain-lain
US$
804.180
7.292.302.785
537.572
4.833.307.155
JPY
10.960.840
1.280.261.186
16.492.135
1.818.840.056
EUR
223
2.618.852
3.763
44.990.232
US$
54.788
496.818.037
8.080
72.645.841
JPY
354.279
41.380.922
112.958
12.457.607
US$
221.696
2.010.340.870
480
3.350.693
220.997
1.986.982.049
Jumlah Kewajiban
11.123.722.652
8.772.573.633
Aset Bersih
10.551.919.803
25.102.109.464
equivalents
Investments
Trade accounts
receivable
Guarantee deposits
Total Assets
Liabilities
Sin$
Jaminan pelanggan
2 Maret/
March 2, 2012
Rp
9.108
112,1745
12.134
7.300
Customer deposits
Total Liabilities
Net Assets
31 Desember/
December 31, 2011
Rp
31 Desember/
December 31, 2010
Rp
9.068
116,8032
11.739
6.974
8.991
110,2853
11.955
6.980
- 57 -
Currency
US$ 1
JPY 1
Euro 1
Sin$ 1
a.
b.
a.
Tujuan dan
keuangan
kebijakan
manajemen
risiko
b.
Financial
policies
risk
management
objectives
and
The
Companys
overall
financial
risk
management and policies seek to ensure that
adequate financial resources are available for
operation and development of their business,
while managing their exposure to foreign
exchange risk, interest rate risk, credit and
liquidity risks. The Company operates within
defined guidelines that are approved by the
Board of Directors.
i.
i.
- 58 -
iii.
Instrumen
keuangan
lainnya
milik
Perusahaan merupakan akun-akun tanpa
bunga.
iii.
Risiko
kredit
Perusahaan
terutama
melekat pada rekening bank dan piutang
usaha. Perusahaan menempatkan saldo
bank pada institusi keuangan yang layak
serta terpercaya. Piutang usaha dilakukan
dengan pihak ketiga terpercaya dan pihak
berelasi. Eksposur Perusahaan dan
rekanan dimonitor secara terus menerus
dan nilai agregat transaksi terkait tersebar
di antara rekanan yang telah disetujui.
Eksposur kredit dikendalikan oleh batasan
(limit) rekanan yang direview dan disetujui
oleh rekanan manajemen secara tahunan.
- 59 -
c.
iv.
c.
Guarantee
deposits
pertain
to
lifetime
membership deposits and refundable security
deposits which are to be refunded when the
Company decides to terminate the related
services. Since the maturities of the guarantee
deposits cannot be determined, the fair values of
such approximate its carrying values.
33. TANGGUNG
JAWAB
MANAJEMEN
DAN
PERSETUJUAN ATAS LAPORAN KEUANGAN
*******
- 60 -