These Financial Statements are originally issued

in Indonesian language

Ekshibit A/2 Exhibit A/2

PT INTIKERAMIK ALAMASRI INDUSTRI Tbk PT INTIKERAMIK ALAMASRI INDUSTRI Tbk

DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2018 31 DECEMBER 2018
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)

Disajikan kembali/As restated

(Lihat Catatan/ See Note 33)
1 Januari 2017/
31 Desember
2016/
1 January 2017/
Catatan/ 31 December
Notes 2018 2017 2016

LIABILITAS DAN LIABILITIES AND

EKUITAS EQUITY

LIABILITAS LIABILITIES

Liabilitas Jangka
Current Liabilities
Pendek
Utang usaha kepada Trade payables to third
pihak ketiga 13 22.406.831 25.007.164 26.435.709 parties
Utang pajak 14b 11.189.145 5.235.396 4.213.317 Taxes payable
Utang lain-lain Other payables
Pihak ketiga 15 13.565.775 17.116.889 8.037.808 Third parties
Pihak berelasi 15 47.537.332 56.825.450 24.954.316 Related parties
Beban masih harus
dibayar 16 34.277.014 54.125.532 55.564.570 Accrued expenses
Liabilitas sewa Finance lease
pembiayaan 17 - 4.633.098 1.449.712 liabilities
Utang bank 18 27.165.952 31.291.971 19.258.293 Bank loan
Other current
Liabilitas lancar lain-lain 19 40.492.589 45.424.349 51.457.442 liabilities

Jumlah Liabilitas Total Current

Jangka Pendek 196.634.638 239.659.849 191.371.167 Liabilities

Liabilitas Jangka Non- current

Panjang Liabilities
Utang bank 18 316.701.922 82.991.468 113.483.256 Bank loan
Liabilitas sewa
pembiayaan 17 - - 2.425.778 Finance lease liabilities
Liabilitas pajak
tangguhan 14d 11.936.801 - 9.640.942 Deferred tax liabilities
Employee benefits
Liabilitas imbalan kerja 20 1.841.439 - 9.956.453 liabilities
Liabilitas jangka panjang Other non-current
lain-lain 21 15.769.541 12.600.919 - liabilities

Jumlah Liabilitas Total Non-current

Jangka Panjang 346.249.703 95.592.387 135.506.429 Liabilities

JUMLAH LIABILITAS 542.884.341 335.252.236 326.877.596 TOTAL LIABILITIES

Lihat Catatan atas Laporan Keuangan pada See accompanying Notes to Financial Statements on
Ekshibit E terlampir yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole

Annual Report 2018 PT Intikeramik Alamasri Industri Tbk 173

174 PT Intikeramik Alamasri Industri Tbk Laporan Tahunan 2018
 These Financial Statements are originally issued
in Indonesian language

Ekshibit B Exhibit B

PT INTIKERAMIK ALAMASRI INDUSTRI Tbk PT INTIKERAMIK ALAMASRI INDUSTRI Tbk

DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2018 31 DECEMBER 2018
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)

Disajikan kembali/
As restated
(Lihat Catatan/
See Note 33)

Catatan/
2018 Notes 2017

PENDAPATAN 11.276.672 25 13.297.423 REVENUE

BEBAN POKOK PENDAPATAN ( 5.532.938) 26 ( 41.222.622) COST OF REVENUE

LABA(RUGI) BRUTO 5.743.734 ( 27.925.199) GROSS PROFIT(LOSS)

BEBAN OPERASIONAL OPERATING EXPENSES

Beban penjualan ( 2.525.269) 27 ( 5.992.302) Selling expenses
Beban administrasi ( 35.070.760) 28 ( 17.760.451) Administrative expenses
Kerugian Foreign exchange
selisih kurs- neto ( 8.798.946) ( 1.014.165) loss- net
Beban penyusutan ( 20.587.088) 11 ( 10.464.210) Depreciation expenses
Beban keuangan ( 5.088.937) ( 214.446) Finance costs
Laba atas akuisisi Gain from acquisitions
entitas anak 136.032.896 5 - of subsidiaries
Laba atas Gain from sales
penjualan aset tetap 441.880 - of fixed assets
Denda pajak ( 114.850) ( 110.616) Tax penalties
Penghasilan (beban) lain-lain 22.905 ( 160.892) Other income (expenses)

LABA (RUGI)SEBELUM PROFIT (LOSS) BEFORE

PAJAK PENGHASILAN 70.055.565 ( 63.642.281) INCOME TAX

PAJAK PENGHASILAN INCOME TAX

Pajak kini - - Current tax
Pajak tangguhan 1.228.781 14 9.640.943 Deferred tax

LABA (RUGI) BERSIH 71.284.346 ( 54.001.338) NET INCOME (LOSS)

PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE

LAIN INCOME
Pos yang tidak akan Items that will not
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali imbalan Remeasurement of
kerja-neto 60.989 20 - employee benefits-net

JUMLAH PENGHASILAN TOTAL OTHER

KOMPREHENSIF LAIN 60.989 - COMPREHENSIVE INCOME

JUMLAH LABA (RUGI) TOTAL COMPREHENSIVE

KOMPREHENSIF LAIN 71.345.335 ( 54.001.338) INCOME (LOSS)

Lihat Catatan atas Laporan Keuangan pada See accompanying Notes to Financial Statements on
Ekshibit E terlampir yang merupakan bagian tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole

Annual Report 2018 PT Intikeramik Alamasri Industri Tbk 175

176 PT Intikeramik Alamasri Industri Tbk Laporan Tahunan 2018