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Viel Company

Income Statement
For The Year Ended December 31, 2015
Sales
Sales revenue Rp 310,000.00

Cost of good sold Rp 140,000.00


Gross Profit Rp 170,000.00

Selling and administrative expense Rp 50,000.00 Rp 120,000.00

Other income and expense


Gain on sale of plant assets Rp 30,000.00
Rp 150,000.00

Income from operation Rp 150,000.00


Interest expense Rp 6,000.00
Rp 144,000.00
Loss on discontinued operations -Rp 12,000.00
Net income Rp 132,000.00

Allocation to non-controlling interest -Rp 40,000.00


Net income attributable to controlling shareholders Rp 92,000.00

Net income Rp 132,000.00


Unrealized gain on available for sale financial assets Rp 10,000.00
Comprohensive income Rp 142,000.00

Net income Rp 132,000.00


Devidens Declared and paid Rp 5,000.00
Retained earnings December 31,2015 Rp 127,000.00
DUNBARMINC.
Income Statement
For the year 2015
Net Sales Rp 1,108,000.00
Cost of goods sold Rp 500,000.00
Gross profit Rp 608,000.00
Selling Expense Rp 360,000.00
Administrative expense Rp 90,000.00
Rp 450,000.00
Income from opetations Rp 158,000.00
Interest expense Rp 20,000.00
Income before income tax Rp 138,000.00
Income ta Rp 41,400.00
Net income for the year 2015 Rp 96,600.00

Earnings per share Rp 322.00

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