2:48 PM PT ENAGIC INDONESIA

05/08/19
Accrual Basis
Profit & Loss
March 2019

Mar 19
Ordinary Income/Expense
Income
41000 ｷ Machine Sales
41130 ｷ Machine- Anespa DX 32,000,000.00
41140 ｷ Machine- Leveluk R 92,000,000.00
41150 ｷ Machine- Leveluk JRII 4,312,000,000.00
41160 ｷ Machine- Leveluk SD501 5,984,000,000.00
41170 ｷ Machine- Leveluk SD501 Platinum 95,600,000.00
41180 ｷ Machine- Leveluk K8 638,000,000.00
41190 ｷ Machine- Leveluk Super501 686,400,000.00
Total 41000 ｷ Machine Sales 11,840,000,000.00
41300 ｷ Filter Sales
41310 ｷ Filter HG 7,500,000.00
41320 ｷ Filter HG-N 178,500,000.00
41330 ｷ Filter K8 32,600,000.00
Total 41300 ｷ Filter Sales 218,600,000.00
41400 ｷ Accessory Sales 108,790,000.00
41500 ｷ Service Income
41510 ｷ Deep Cleaning 20,900,000.00
Total 41500 ｷ Service Income 20,900,000.00
Total Income 12,188,290,000.00
Cost of Goods Sold
51000 ｷ Cost of Sales
51800 ｷ Freight - Handling and Delivery 1,350,000.00
Total 51000 ｷ Cost of Sales 1,350,000.00
Total COGS 1,350,000.00
Gross Profit 12,186,940,000.00
Expense
52100 ｷ Commission Expense
52101 ｷ Regular & SP Commission 2,738,677,227.00
52102 ｷ 6A Educational Allowance 22,495,000.00
52112 ｷ 6A23 Monthly Bonus 1,915,924,656.00
52120 ｷ Unposted Commission (1,475,100.00)
Total 52100 ｷ Commission Expense 4,675,621,783.00
52200 ｷ Salaries Expense
52220 ｷ Fringe benefits 7,395,098.00
Total 52200 ｷ Salaries Expense 7,395,098.00
52300 ｷ Utilities Expense
52310 ｷ Utilities Expense - Office 4,830,092.00
52320 ｷ Utilities Expense - Apartment 8,990,810.00
52330 ｷ Internet Expenses - Office 7,512,000.00
52340 ｷ Telephone Expense 782,256.00
Total 52300 ｷ Utilities Expense 22,115,158.00

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2:48 PM PT ENAGIC INDONESIA
05/08/19
Accrual Basis
Profit & Loss
March 2019

Mar 19
52400 ｷ Rental Expense
52410 ｷ Rental Expense - Website Server 2,000,000.00
52420 ｷ Rental Expense - Warehouse 20,144,400.00
52430 ｷ Rental Expense - Office 114,412,037.00
52440 ｷ Rental Expense - Service Charge 37,845,961.00
52470 ｷ Rental Expense - Equipment 8,517,398.00
Total 52400 ｷ Rental Expense 182,919,796.00
52600 ｷ Other Administrative Expense
52610 ｷ Gasoline And Lubricants Oil 20,000.00
52620 ｷ Transportation Expense 4,595,056.00
52640 ｷ Parking Charge 20,000.00
52650 ｷ Postal And Courier 93,905,474.00
52660 ｷ Office supplies 6,596,500.00
52670 ｷ Permits and Licenses 22,725,000.00
52700 ｷ Professional Fee 181,000,000.00
52720 ｷ Meals & Entertainment - Office 1,670,800.00
52730 ｷ Office Maintenance & Repair 8,322,000.00
52740 ｷ Bank Charges 70,319,852.36
52750 ｷ Duty Stamp 918,000.00
52760 ｷ Advertising Expense 37,778.00
Total 52600 ｷ Other Administrative Expense 390,130,460.36
Total Expense 5,278,182,295.36
Net Ordinary Income 6,908,757,704.64
Other Income/Expense
Other Income
42000 ｷ Other Income
42110 ｷ Other Income - Registration Fee 38,263,636.41
42112 ｷ Other income - Epay fee 8,100,000.00
42120 ｷ Other Income - Delivery 65,563,600.00
42150 ｷ Interest Income 2,357,062.91
42160 ｷ Other Income - Miscellaneous 355,211.00
Total 42000 ｷ Other Income 114,639,510.32
Total Other Income 114,639,510.32
Other Expense
53000 ｷ Other Expense
53200 ｷ Miscellaneous Expense 31,719,535.00
53300 ｷ Tax interest 471,412.38
Total 53000 ｷ Other Expense 32,190,947.38
Total Other Expense 32,190,947.38
Net Other Income 82,448,562.94
Net Income 6,991,206,267.58

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2:57 PM PT ENAGIC INDONESIA
05/08/19
Accrual Basis
Balance Sheet
As of March 31, 2019

Mar 31, 19
ASSETS
Current Assets
Checking/Savings
11000 ｷ Cash
11110 ｷ Petty Cash Fund - JKT (1,190,900.00)
11120 ｷ Petty Cash Fund - SBY 16,358,000.00
11210 ｷ Cash in Bank - CIMB USD (33,138,495,811.46)
11220 ｷ Cash in Bank - BCA IDR (26,224,235,157.09)
11230 ｷ Cash in Bank - BRI IDR (2,711,450,431.00)
11240 ｷ Cash in Bank - CIMB Payroll 15,725,160,276.78
11250 ｷ Cash in Bank - CIMB IDR (1,875,696,714.98)
11260 ｷ Cash in Bank - Mandiri IDR (21,053,774,604.55)
11270 ｷ Cash in Bank - Mandiri Payroll 3,647,621,338.38
Total 11000 ｷ Cash (65,615,704,003.92)
Total Checking/Savings (65,615,704,003.92)
Accounts Receivable
12000 ｷ Receivables
12100 ｷ Trade Receivables 4,871,822,086.00
12200 ｷ Other Receivable - Enagic Group (4,634,448,527.86)
12300 ｷ Other Receivable - Employee 23,600,000.00
Total 12000 ｷ Receivables 260,973,558.14
Total Accounts Receivable 260,973,558.14
Other Current Assets
12001 ｷ Undeposited Funds 131,273,099.00
12002 ｷ Payment Clearing Account 233,489,901.00
14000 ｷ Prepayments
14120 ｷ Prepaid Tax - Input VAT 1,262,680,767.00
14150 ｷ Prepaid Newspaper 1,510,000.00
14160 ｷ Prepaid Rent - Parking Area 3,819,354.00
14170 ｷ Prepaid Rent - Office 557,564,970.00
14180 ｷ Prepaid Service Charge - Office 109,638,900.00
14220 ｷ Prepaid Insurance - Vehicle 5,106,975.00
14240 ｷ Prepaid Insurance - Harta Insur 144,715,801.00
Total 14000 ｷ Prepayments 2,085,036,767.00
Total Other Current Assets 2,449,799,767.00
Total Current Assets (62,904,930,678.78)
Fixed Assets
15000 ｷ FIXED ASSETS
15110 ｷ Office Improvement 54,708,500.00
15120 ｷ Furniture & Fixture 1,800,000.00
15130 ｷ Office Equipment 121,194,900.00
15140 ｷ Computer 26,000,000.00
Total 15000 ｷ FIXED ASSETS 203,703,400.00

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2:57 PM PT ENAGIC INDONESIA
05/08/19
Accrual Basis
Balance Sheet
As of March 31, 2019

Mar 31, 19
Total Fixed Assets 203,703,400.00
Other Assets
16100 ｷ Refundable deposit - IDR 23,399,900.00
Total Other Assets 23,399,900.00
TOTAL ASSETS (62,677,827,378.78)
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
21000 ｷ Payables
21100 ｷ Trade Payable - HKWS 6,301,848,270.35
21300 ｷ Other Payable - Commission 15,520,000.88
21400 ｷ Other Payable - Enagic Group (25,728,495,084.78)
21500 ｷ Other Payable - Third Party 24,380,959.00
21600 ｷ Advances from customers 106,405,500.00
Total 21000 ｷ Payables (19,280,340,354.55)
Total Accounts Payable (19,280,340,354.55)
Other Current Liabilities
22000 ｷ Government Payables
22110 ｷ Sales Tax Payable 9,987,767,906.94
22120 ｷ Wht - Art. 21 Commission (2,687,798,756.06)
22130 ｷ Wht - Art. 21 Payroll (552,207,108.00)
22140 ｷ Wht - Art. 21 Vendor 200,000.00
22150 ｷ Wht - Art. 23 (104) (1,019,779,583.34)
22160 ｷ Wht - Art. 4 (2) 2,587,011.00
22180 ｷ Wht - Art 21/26 22,458,286.34
22190 ｷ Wht - Art 23/26 (791,000.00)
22200 ｷ wht - art. 23 (100) 275,380.00
22201 ｷ Wht Art. 4 (2) Construction (456,100.00)
Total 22000 ｷ Government Payables 5,752,256,036.88
25000 ｷ Refundable Deposit from Cust 5,000,000.00
Total Other Current Liabilities 5,757,256,036.88
Total Current Liabilities (13,523,084,317.67)
Total Liabilities (13,523,084,317.67)
Equity
30000 ｷ Equity
31000 ｷ Capital Stock 11,623,200,000.00
32000 ｷ Opening Equity balance (2,525,209,075.08)
Total 30000 ｷ Equity 9,097,990,924.92
32001 ｷ Retained Earnings (63,132,814,749.23)
Net Income 4,880,080,763.20
Total Equity (49,154,743,061.11)
TOTAL LIABILITIES & EQUITY (62,677,827,378.78)

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