PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk DAN ENTITAS ANAK AND

116 Pages·2017·3.98 MB·English

PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES

Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2017 dan 2016 December 31, 2017, 2016

Final Draft/March 28, 2018 Sign:
PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES

Daftar Isi Halaman/ Table of Contents
Page

Surat Pernyataan Direksi Directors’ Statement Letter

Laporan Auditor Independen Independent Auditor’s Report

Laporan Keuangan Konsolidasian Consolidated Financial Statements

Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2017 dan 2016 December 31, 2017, 2016

Laporan Posisi Keuangan 1 Consolidated Statements of Financial
Konsolidasian Position

Laporan Laba Rugi dan 3 Consolidated Statements of Profit or Loss
Penghasilan Komprehensif Lain Konsolidasian and Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes in
Equity

Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows

Catatan Atas Laporan Keuangan 6 Notes to the Consolidated Financial
Konsolidasian Statements

Informasi Tambahan: Supplementary Information:

Laporan Posisi Keuangan Lampiran I/ Statements of Financial Position
(Entitas Induk) Attachment I (Parent Entity)

Laporan Laba Rugi dan Lampiran II/ Statements of Profit or Loss and
Penghasilan Komprehensif Lain Attachment II Other Comprehensive Income
(Entitas Induk) (Parent Entity)

Laporan Perubahan Ekuitas Lampiran III/ Statements of Changes in Equity
(Entitas Induk) Attachment III (Parent Entity)

Laporan Arus Kas Lampiran IV/ Statements of Cash Flows
(Entitas Induk) Attachment IV (Parent Entity)

Catatan atas Investasi pada Entitas Anak Lampiran V/ Notes on Investments in Subsidiaries
(Entitas Induk) Attachment V (Parent Entity)

Final Draft/March 28, 2018 Sign:

PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Per 31 Desember 2017 dan 2016 As of December 31, 2017 and 2016
(Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (In Thousand Rupiah, Unless Otherwise Stated)

Catatan/ 2017 2016 *)
Notes Rp Rp
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Setara Kas 5, 33, 34 136,190,720 110,249,305 Cash and Cash Equivalents
Piutang Usaha 6, 33, 34 Accounts Receivable
Pihak Berelasi 31 918,957 4,406,802 Related Parties
Pihak Ketiga 305,809,268 263,690,769 Third Parties
Piutang Lain-lain 7, 33 Other Receivables
Pihak Berelasi 31 13,894,371 77,697,870 Related Parties
Pihak Ketiga 18,383,002 29,289,089 Third Parties
Pinjaman kepada Pihak Berelasi 8, 31, 33, 34 8,411,308 196,590,155 Loan to Related Party
Persediaan 9 15,759,877 14,879,499 Inventories
Pajak Dibayar di Muka 10 32,848,399 28,477,050 Prepaid Taxes
Uang Muka dan Biaya Dibayar di Muka 11 296,884,520 361,345,342 Advances and Prepaid Expenses
Aset Lancar Lain-lain 5,029,536 4,818,064 Other Current Assets
Total Aset Lancar 834,129,958 1,091,443,945 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Pinjaman kepada Pihak Berelasi 8, 31, 33, 34 230,827,549 -- Loan to Related Party
Aset Tetap 12 690,329,213 555,627,177 Property and Equipment
Aset Pajak Tangguhan 28.b 63,068,389 54,334,097 Deferred Tax Assets
Goodwill 13 17,116,427 17,116,427 Goodwill
Aset Tidak Lancar Lain-lain 14 71,563,294 72,814,880 Other Non-Current Assets
Total Aset Tidak Lancar 1,072,904,872 699,892,581 Total Non-Current Assets
TOTAL ASET 1,907,034,830 1,791,336,526 TOTAL ASSETS

*) Disajikan kembali, lihat Catatan 4. *) As restated, see Note 4

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

Final Draft/March 28, 2018 1 Sign:
PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (Lanjutan) FINANCIAL POSITION (Continued)
Per 31 Desember 2017 dan 2016 As of December 31, 2017 and 2016
(Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (In Thousand Rupiah, Unless Otherwise Stated)

Catatan/ 2017 2016 *)
Notes Rp Rp
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang Usaha 15, 33, 34 Accounts Payable
Pihak Berelasi 31 3,829,187 2,484,826 Related Parties
Pihak Ketiga 59,947,728 81,476,650 Third Parties
Utang Lain-lain 33 Other Payables
Pihak Berelasi 31 54,928,209 671,800 Related Parties
Pihak Ketiga 936,322 1,784,286 Third Parties
Utang Pajak 16 73,680,742 55,155,435 Taxes Payable
Utang Dividen 33 2,205,000 -- Dividend Payable
Beban Akrual 17, 33 203,869,251 168,457,269 Accrued Expenses
Uang Muka dan Deposit dari Pelanggan 33 13,890,448 13,302,361 Advances and Deposit from Customers
Provisi 33 24,816,529 9,707,166 Provisions
Utang Bank Jangka Pendek 18, 33, 34 84,891,003 93,217,572 Short Term Bank Loan
Bagian Lancar Liabilitas Jangka Panjang: Current Maturities of Long-Term Liabilities:
Utang Bank 18, 33, 34 65,842,163 39,127,323 Bank Loans
Utang Sewa Pembiayaan 19, 33 37,484,468 33,032,648 Finance Lease Payables
Total Liabilitas Jangka Pendek 626,321,050 498,417,336 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas Jangka Panjang - Long-Term Liabilities -
Setelah Dikurangi Bagian Lancar: Net of Current Maturities:
Utang Bank 18, 33, 34 191,722,681 159,453,420 Bank Loans
Utang Sewa Pembiayaan 19, 33 129,816,193 149,595,417 Finance Lease Payables
Pinjaman dari Pihak Berelasi 33, 34 -- 50,935,648 Loan from Related Parties
Liabilitas Pajak Tangguhan 28.c 2,882,703 2,735,301 Deferred Tax Liabilities
Liabilitas Imbalan Kerja 20 157,460,670 119,218,145 Employee Benefits Liabilities
Total Liabilitas Jangka Panjang 481,882,247 481,937,931 Total Non-Current Liabilities
TOTAL LIABILITAS 1,108,203,297 980,355,267 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas Yang Dapat Diatribusikan kepada Equity Attributable to Owner of
Pemilik Entitas Induk: the Parent Entity:
Modal Saham - Nilai Nominal Capital Stock - Par Value of
Rp100 (Rupiah Penuh) per saham Rp100 (Full Rupiah) per share
Modal Dasar - 7.500.000 saham Authorized Capital - 7,500,000 shares
Modal Ditempatkan dan Issued and Fully Paid in Capital -
Disetor Penuh - 2.086.950.000 saham 21 208,695,000 208,695,000 2,086,950,000 shares
Tambahan Modal Disetor 22 (170,032,887) (84,212,028) Additional Paid-in Capital
Selisih Nilai Transaksi Ekuitas dengan Difference in Value of Equity
Kepemilikan Non-Sepengendali 23 (46,086,238) (46,086,238) Transaction with Non-Controlling Interest
Selisih Transaksi Perubahan Ekuitas Effect of Changes in
Entitas Anak 24 89,853,900 89,853,900 Equity of Subsidiary
Selisih Kurs Penjabaran Laporan Keuangan (71,156) -- Difference in Foreign Currency Translation
Saldo Laba Retained Earnings
Ditentukan Penggunaannya 41,739,000 41,739,000 Appropriated
Belum Ditentukan Penggunaannya 526,049,586 420,763,507 Unappropriated
Total Ekuitas yang Dapat Diatribusikan Total Equity Atributable to Owner of
kepada Pemilik Entitas Induk 650,147,205 630,753,141 the Parent Entity
Kepentingan Non-Pengendali 25 148,684,328 180,228,118 Non-Controlling Interest
TOTAL EKUITAS 798,831,533 810,981,259 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1,907,034,830 1,791,336,526 TOTAL LIABILITIES AND EQUITY

*) Disajikan kembali, lihat Catatan 4. *) As restated, see Note 4
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

Final Draft/March 28, 2018 2 Sign:
PT CARDIG AERO SERVICES Tbk PT CARDIG AERO SERVICES Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir pada For the Years Ended
Tanggal 31 Desember 2017 dan 2016 December 31, 2017 and 2016
(Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (In Thousand Rupiah, Unless Otherwise Stated)

Catatan/ 2017 2016 *)
Notes Rp Rp
PENDAPATAN 26, 31 2,057,649,583 1,815,773,466 REVENUES
BEBAN USAHA 27, 31 (1,554,277,402) (1,374,124,254) OPERATING EXPENSES
LABA SEBELUM POS KEUANGAN INCOME BEFORE FINANCIAL AND
DAN LAINNYA 503,372,181 441,649,212 OTHER ITEMS
Pendapatan Bunga 30,393,184 27,609,836 Interest Income
Beban Keuangan (55,907,035) (43,405,846) Finance Cost
Keuntungan (Kerugian) Selisih Kurs - Neto 30,773 (10,701,108) Gain (Loss) on Foreign Exchange - Net
Keuntungan dan Kerugian Lain-lain - Neto (28,121,121) 14,156,456 Other Gains and Losses - Net
LABA SEBELUM PAJAK PENGHASILAN 449,767,982 429,308,550 INCOME BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 28.a (126,696,315) (132,810,457) INCOME TAX EXPENSES
LABA TAHUN BERJALAN 323,071,667 296,498,093 INCOME FOR THE YEAR
Efek Penyesuaian Proforma -- (121,535) Proforma Adjustment Effect
LABA TAHUN BERJALAN SEBELUM INCOME FOR THE YEAR BEFORE
EFEK PENYESUAIAN PROFORMA 323,071,667 296,376,558 PROFORMA ADJUSTMENT EFFECT
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
SETELAH PAJAK AFTER TAX
Pos yang Akan Direklasifikasi Item that May be Reclassified
ke Laba Rugi Subsequently to Profit or Loss
Selisih Kurs Penjabaran Laporan Keuangan (139,521) 5,828,979 Difference in Foreign Currency Translation
Pos yang Tidak Akan Direklasifikasi Item that Will Not be Reclassified
ke Laba Rugi to Profit or Loss
Pengukuran Kembali Remeasurement of
Program Imbalan Pasti 20 (35,298,527) (16,961,521) Defined Benefit Plan
Pajak Penghasilan atas Pengukuran Kembali Income Tax of Remeasurement of
Program Imbalan Pasti 28.c 8,824,625 4,240,381 Defined Benefit Plan
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 296,458,244 289,484,397 FOR THE YEAR
Efek Penyesuaian Proforma -- (6,455,212) Proforma Adjustment Effect
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN SEBELUM FOR THE YEAR BEFORE
EFEK PENYESUAIAN PROFORMA 296,458,244 283,029,185 PROFORMA ADJUSTMENT EFFECT
TOTAL LABA TAHUN BERJALAN YANG TOTAL INCOME FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 30 130,672,376 121,169,486 Owner of the Parent Entity
Kepentingan Non-Pengendali 192,399,291 175,207,072 Non-Controlling Interest
323,071,667 296,376,558
TOTAL LABA KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE INCOME
BERJALAN YANG DAPAT FOR THE YEAR
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 117,340,102 113,703,615 Owner of the Parent Entity
Kepentingan Non-Pengendali 25 179,118,142 169,325,570 Non-Controlling Interest
296,458,244 283,029,185
LABA PER SAHAM - EARNINGS PER SHARE -
DASAR DAN DILUSIAN BASIC AND DILUTED
(Dalam Rupiah Penuh) 30 63 58 (In Full Rupiah)

*) Disajikan kembali, lihat Catatan 4. *) As restated, see Note 4

Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan konsolidasian secara keseluruhan consolidated financial statements

Final Draft/March 28, 2018 3 Sign: