FINANCIAL REPORT PT. SURYA ABADI JAYA DECEMBER 31st, 2008
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1 FINANCIAL REPORT PT. SURYA ABADI JAYA DECEMBER 31st, 2008
2 TABLE OF CONTENTS Explanation Halaman Balance Sheet Income Statement Notes of Financial Statement Analyze of Financial Report
3 PT. SURYA JAYA ABADI PERKASA BALANCE SHEET AS OF DECEMBER 31, 2008 & AS OF DECEMBER 31, 2007 DECEMBER 31st DECEMBER 31st EXPLANATION 2008 NOTES 2007 ASSETS CURRENT ASSETS - CASH & BANK TRADE RECEIVABLES OTHER RECEIVABLES PREPAID EXPENSES PREPAID TAXES INVENTORIES TOTAL CURRENT ASSETS FIXED ASSETS ACQUISITION PRICE ACCUMULATED DEPRECIATION ( ) ( ) BOOK VALUE OTHER ASSETS #NAME? TOTAL OTHER ASSETS TOTAL ASSETS
4 PT. SURYA JAYA ABADI PERKASA BALANCE SHEET AS OF DECEMBER 31, 2008 & AS OF DECEMBER 31, 2007 DECEMBER 31st DECEMBER 31st EXPLANATION 2008 NOTES 2007 KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR - TAGIHAN USAHA TAGIHAN PAJAK BIAYA YANG MASIH HARUS DIBAYAR TAGIHAN LAIN-LAIN JUMLAH KEWAJIBAN LANCAR KEWAJIBAN TIDAK LANCAR UTANG BANK JUMLAH KEWAJIBAN TIDAK LANCAR EKUITAS - EKUITAS SAHAM LABA DITAHAN LABA DITAHAN TAHUN BERJALAN JUMLAH EKUITAS JUMLAH KEWAJIBAN DAN EKUITAS
5 PT. SURYA JAYA ABADI PERKASA INCOME STATEMENT AS OF DECEMBER 31, 2008 & AS OF DECEMBER 31, 2007 KETERANGAN DECEMBER 31st,2008 DECEMBER 31st,2007 (12 MONTH) NOTES (12 MONTH) % % SALES ,00% 100,00% COST OF SALES ,96% 73,25% GROSS PROFIT ,04% 26,75% GENERAL & ADMINISTRATIVE EXPENSES - GENERAL OFFICE ,10% 7,37% - PART MARKETING ,73% 5,86% - PART OF ADMINISTRATION ,54% 1,72% - FINANCIAL SECTION ,80% 2,90% - PART HRD ,58% 2,59% - DEPRECIATION AND AMORTIZATION ,44% 1,48% TOTAL GENERAL & ADMINISTRATIVE EXPENSES ,18% 21,91% OTHER INCOME ( ) 22 ( ) -0,17% -0,18% PROFIT BEFORE TAX ,69% 4,66% PPH ,69% 0,66% PROFIT AFTER TAX ,00% 4,00% - 3
6 PT. SURYA JAYA ABADI PERKASA NOTES OF FINANCIAL STATEMENT AS OF DECEMBER 31, 2008 & AS OF DECEMBER 31, CASH AND BANK A fund of cash and current accounts ready-made companies used to run an economy. DECEMBER 31st, 2008 DECEMBER 31st, 2007 Small cash Big cash Bank CIMB Niaga Bank BCA Bank of East Java Bank Mandiri Bank Panin Bank BII Bank Danamon Total Cash and Bank
7 2. TRADE RECEIVABLES Transaction is a sale of canned mushrooms company to its customers which uncollectible by company DECEMBER 31st, 2008 DECEMBER 31st, 2007 PT. Gemilang Jayaco PT. Tenagindo Satria CV. Windriandika Bogor Agricultural University Probolinggo Cooperatives Jaya Tn. Story Tn. Maman Tn. Ali Total of Accounts Receivable OTHER RECEIVABLES A related company transactions which all tan than sales. Rudi loans ( Warehouse ) Alisa loans ( Administration ) Keyla loans ( Administration ) Evan Loans ( Finance ) Loan Believers ( Finance ) Loan King ( Marketing ) Total of other receivables
8 4. PREPAID EXPENSES A related company transactions burden borne by the company in paid within one year before the pro - duk was consumed. DECEMBER 31st, 2008 DECEMBER 31st, 2007 rent Warehouse Office rent Advance Purchase Advance Transport Services Vehicles Advances E - Toll Total of Prepaid Expenses PREPAID TAXES Levies a transaction tax in - collected by the other party of the transaction the buyer 's and / or sales. VAT Total of Prepaid Taxes
9 6. SUPPLIES A Total of raw materials, goods - work in process or finished products in the form of mushrooms in cans in the warehouse company DECEMBER 31st, 2008 DECEMBER 31st, 2007 raw material materials Helper Packaging materials in process Finished Goods Total of Stock FIXED ASSETS Is a company whose material assets and has a useful life of more than one ( 1 ) year to support production activities and operations. building accumulated Depreciation ( ) ( ) Book Value Buildings machinery Factory Moved Amount
10 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Moved Total accumulated Depreciation ( ) ( ) Book Value Machinery Factory inventory Factory accumulated Depreciation ( ) ( ) Book Value Inventory Factory vehicle Factory accumulated Depreciation ( ) ( ) Book Value Vehicle Factory inventory Office accumulated Depreciation ( ) ( ) Office Inventory Book Value vehicle Office accumulated Depreciation ( ) ( ) Book Value Vehicle Office BUILDING IN PROCESS An extension program perusaha - an order to build a factory mening - katkan sales and profits. land Building materials Wages Builder Supervision Services Building Clearance Certificate Total of Buildings In Process
11 9. BUSINESS BILLS A fungal material purchases perusaha - s and / or other materials to the mate - rial company. DECEMBER 31st, 2008 DECEMBER 31st, 2007 Cooperative Light Java PT. Charoen Pokhpand Indonesia U.D Darmansyah Total Billing Business TAX BILLS Is the amount of tax payable to paid to the state. Article Articles Income Tax Article Total of Tax Bills ACCRUED EXPENSES IN PAY Are costs borne perusaha - late but still owed due to the - engagement and / or company policy 9
12 DECEMBER 31st, 2008 DECEMBER 31st, 2007 salary wage Financial and Tax Consultants audit Fees rent Electricity and Telephone Transport services Electric and Water Plant The amount of Accrued Expenses OTHER BILLS Is a firm obligation on pin - its time to shareholders and / or other third parties. principal bill % interest bill Total of Claims Else BANK LOANS It is the obligation of the company to Bank on a loan to fund the transaction pen - corporate funding. 10
13 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Bank Mandiri Bank BCA Bank Panin Total of Bank Debt SALES Sales Sales Returns & Pieces ( ) ( ) Total of Sales COST OF SALES Preliminary Inventory of Raw Materials Beginning Inventory Helper Materials Beginning inventory Packaging Materials purchase End of Raw Material Supplies ( ) ( ) Final Inventory Helper Materials ( ) ( ) Final inventory Packaging Materials ( ) ( ) Moved amount
14 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Moving Total Direct labor cost Indirect labor cost Article Cost Electricity and Water Plant Material handling transport Local Transport Services Materials research spare Parts Factory maintenance of plant consultant Depreciation Building Factory Inventory Peyusutan Factory Depreciation Machinery Factory Depreciation Vehicle Factory Total of Production Costs Beginning inventory Goods In Process Final inventory Barag In Process ( ) ( ) Total of Cost of Production Beginning Finished Goods Inventory End of Finished Goods Inventory ( ) ( ) Total of Cost of Goods Sold
15 16. GENERAL OFFICE DECEMBER 31st, 2008 DECEMBER 31st, 2007 Detailed as follows rent insurance Building maintenance Vehicle spare parts Sparepart Office security Telephone and Electricity Taxes in addition to Article Total Cost General Office THE MARKETING Salaries, THR, Allowances and Bonus Article purposes of Division ATK Fuel and Transport promotion Entertainment Moved amount
16 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Moving Total courier ad relation Total Cost of Marketing ADMINISTRATION SECTION Salaries, THR, Allowances and Bonus Article purposes of Division ATK Fuel and Transport Entertainment Total Cost of Administration FINANCIAL SECTION Salaries, THR, Allowances and Bonus Article Moved amount
17 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Moving Total purposes of Division ATK Fuel and Transport Financial and Tax Consultants Entertainment audit Fees Total Cost of Finance SECTION HRD Salaries, THR, Allowances and Bonus Article purposes of Division ATK Fuel and Transport Training and Development Employee Selection relation Total Cost Section HRD
18 21. DEPRECIATION AND AMORTIZATION DECEMBER 31st, 2008 DECEMBER 31st, 2007 Inventory shrinkage Office Office of Vehicle Depreciation Total Depreciation and Amortization INCOME ( EXPENSE ) OTHER Bank Administration Fee ( ) ( ) Demand services Materials and Used Goods Total Revenues ( Expenses) Other ( ) ( ) 16
19 PT. SURYA JAYA ABADI PERKASA ANALYZE OF FINANCIAL REPORT PER 31 DESEMBER 2008 & PER 31 DESEMBER 2007 DECEMBER 31st, 2008 DECEMBER 31st, CASH FLOW Beginning Balance Operating Cash Flow : Addition of Cash a. Decrease in Accounts Receivable a. Decrease in Accounts Receivable Else b. Decrease in Prepaid Taxes c. decrease in Inventories c. Increase in Operating Receivables d. Increase in Tax Collection e. Increase in Accrued Expenses f. Claims rise Else g. Net Income h. Depreciation and Amortization number of Additions
20 DECEMBER 31st, 2008 DECEMBER 31st, 2007 decrease in Cash a. Increase in Accounts Receivable b. Increase in Prepaid Expenses c. The increase in prepaid taxes c. Increase in Inventories d. Decrease in Operating Receivables f. Decrease in receivables Else number Reduction Cash In ( Out ) Operational Investing Cash Flows : Addition of Cash number of Additions 0 0 decrease in Cash a. Increase in Fixed Assets b. The increase in Other Assets Other decrease the amount of Cash In ( Out ) Investment ( ) ( ) Financing Cash Flows : Addition of Cash number of Additions 0 0 decrease in Cash a. Bank Debt Reduction decrease the amount of
21 DECEMBER 31st, 2008 DECEMBER 31st, 2007 Cash In ( Out ) Funding ( ) ( ) Cash In ( Out ) ( ) Ending Balance Analysis of Cash Flow Operational Effectiveness Net Income Operating Cash Flow Effectiveness of Investment Activity Cash Flow Investments Operating Cash Flow 26,38% 223,72% -21,78% -94,85% Effectiveness Financing Activities Cash Flow Investments Operating Cash Flow -72,88% -13,54% 19
22 2. TRADE RECEIVABLES TURNOVER DECEMBER 31st, 2008 DECEMBER 31st, 2007 Beginning Balance number of Sales Before Billed receivables amount accounts receivable number of receivables The Company's ability Collecting Receivables accounts receivable Before Billed receivables amount Average monthly Revenue Receivable accounts receivable 12 96,90% 98,43% TRADE PAYABLE TURNOVER Beginning Balance number of Purchases Number of Paid Claims Before bill repaid number of Claims
23 Company Claims Paying Ability bill repaid Number of Paid Claims Before Average monthly Revenue Receivable bill repaid 12 DECEMBER 31st, 2008 DECEMBER 31st, ,12% 99,59% EFFECTIVENESS OF BUSINESS PROFITS TER - Orientation WORKING CAPITAL Operating Income Net Income Current Assets 28,93% 28,97% Net assets Net Income Asset - Liability 6,93% 7,25% 5. CORPORATE LIQUIDITY Cash ratio Cash and Bank Current liabilities 17,99% 14,30% 21
24 Quick ratio Current Assets - Prepaid Expenses - Inventories Current liabilities DECEMBER 31st, 2008 DECEMBER 31st, ,93% 31,96% Current Ratio Assets ratio Current Assets Current liabilities asset Current liabilities 117,57% 146,99% 763,07% 1030,72% 22
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