PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY

PT. MOBILE-8 TELECOM Tbk DAN ANAK
PERUSAHAAN/
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASI/
CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)/
FOR THE NINE MONTH PERIODS ENDED
SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Global Reports LLC
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN/
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
LAPORAN KEUANGAN – Pada tanggal 30 September 2008 dan 2007 serta untuk periode
sembilan bulan yang berakhir pada tanggal tersebut/
FINANCIAL STATEMENTS – As of September 30, 2008 and 2007 and for the periods then
ended
Global Reports LLC
Neraca/Balance Sheets
1
Laporan Laba Rugi/Statements of Operations
3
Laporan Perubahan Ekuitas /Statements of Changes in Equity
4
Laporan Arus Kas/Statements of Cash Flows
5
Catatan Atas Laporan Keuangan/Notes to Financial Statements
6
Global Reports LLC
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN
NERACA KONSOLIDASI
30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008
Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
CONSOLIDATED BALANCE SHEETS
SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/
Notes
2007
Rp
ASSETS
ASET
ASET LANCAR
Kas dan setara kas
Bank yang dibatasi penggunaannya
Investasi jangka pendek
Piutang usaha
Pihak hubungan istimewa
Pihak ketiga - setelah dikurangi
penyisihan piutang ragu-ragu sebesar
Rp 5.828.994.484 tahun 2008 dan
Rp 4.393.480.182 tahun 2007
Piutang lain-lain
Persediaan - setelah dikurangi penyisihan
penurunan nilai persediaan sebesar
Rp 3.168.744.260 tahun 2008 dan
Rp 1.671.166.358 tahun 2007
Pajak dibayar dimuka
Biaya dibayar dimuka
Aset lancar lainnya
Jumlah Aset Lancar
160.170.251.016
63.099.310
521.156.652.132
1.876.960.285
3f,4
5
3g,6
3h,7
3d,43
16.312.780.879
88.268.466.601
8
24.559.519.675
7.469.850.388
84.323.655.559
81.880.942.870
127.096.403.973
67.920.235.761
3i,9
3s,10,38
3j,11
12
216.080.825.298
118.569.705.025
75.016.384.922
40.425.513.935
1.149.069.448.386
ASET TIDAK LANCAR
Aset pajak tangguhan - bersih
Aset tetap - setelah dikurangi akumulasi
penyusutan sebesar Rp 1.580.120.602.942
tahun 2008 dan Rp 1.360.621.122.310
tahun 2007
Goodwill - bersih
Beban tangguhan - bersih
Aset tidak lancar lainnya
3.186.816.305.279
181.227.363.649
6.452.116.869
13.968.845.556
Jumlah Aset Tidak Lancar
JUMLAH ASET
956.793.756
1.471.993.765.970
CURRENT ASSETS
Cash and cash equivalents
Restricted cash in bank
Short-term investments
Trade accounts receivable
Related parties
Third parties - net of
allowance for doubtful accounts of
Rp 5,828,994,484 in 2008 and
Rp 4,393,480,182 in 2007
Other accounts receivable
Inventories - net of allowance
for decline in value of
Rp 3,168,744,260 in 2008 and
Rp 1,671,166,358 in 2007
Prepaid taxes
Prepaid expenses
Other current assets
Total Current Assets
2.224.735.056.843
192.679.321.901
85.444.146.482
9.520.598.725
NONCURRENT ASSETS
Deferred tax assets - net
Property and equipment - net of accumulated
depreciation of Rp 1,580,120,602,942
in 2008 and Rp 1,360,621,122,310
in 2007
Goodwill - net
Deferred charges - net
Other noncurrent assets
3.638.876.230.661
2.653.465.202.213
Total Noncurrent Assets
4.787.945.679.047
4.125.458.968.183
TOTAL ASSETS
250.411.599.308
3s,38
3k,3n,13
3l,14
3m,15
16
141.086.078.262
See accompanying notes to consolidated financial
statements which are an integral part of the
consolidated financial statements.
Lihat catatan atas laporan keuangan konsolidasi yang
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi.
-1-
Global Reports LLC
652.496.238.417
18.968.400.494
317.450.534.060
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN
NERACA KONSOLIDASI
30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008
Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
CONSOLIDATED BALANCE SHEETS
SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/
Notes
2007
Rp
LIABILITIES AND EQUITY
KEWAJIBAN DAN EKUITAS
KEWAJIBAN LANCAR
Hutang usaha
Pihak hubungan istimewa
Pihak ketiga
Hutang lain-lain
Hutang pajak
Biaya masih harus dibayar
Pendapatan diterima dimuka
Uang jaminan pelanggan
Hutang sewa pembiayaan jangka panjang
yang jatuh tempo dalam satu tahun
2.283.861.650
179.857.512.533
37.499.125.753
5.587.036.571
157.714.469.626
28.225.403.408
29.263.555.868
18,50
3s,19
20,43,45
3r,21
22
1.495.240.656
80.026.140.360
24.974.762.781
8.142.703.052
108.513.204.826
49.384.483.136
17.623.153.487
50.750.974.889
3n,26
12.506.263.511
Jumlah Kewajiban Lancar
491.181.940.297
KEWAJIBAN TIDAK LANCAR
Hutang kepada pihak hubungan istimewa
Hutang sewa pembiayaan - setelah dikurangi
bagian yang jatuh tempo dalam satu tahun
Hutang obligasi
Kewajiban imbalan pasca kerja
1.138.691.471.044
1.573.459.459.472
37.551.623.500
Jumlah Kewajiban Tidak Lancar
2.775.870.369.498
EKUITAS
Modal saham - nilai nominal Rp 100 per saham
Modal dasar - 60.000.000.000 saham
Modal ditempatkan dan disetor 20.235.872.427 saham tahun 2008 dan
19.585.360.160 saham tahun 2007
Tambahan modal disetor
Selisih nilai transaksi restrukturisasi entitas
sepengendali
Saldo laba (defisit)
Ditentukan penggunaannya
Tidak ditentukan penggunaannya
26.167.815.482
2.023.587.242.700
533.133.592.379
42.245.424.126
17,50
3d,43
302.665.951.809
3d,23,43
3n,26
3o,25
3q,39
28
3p,29
30
100.000.000
(1.078.172.889.953)
CURRENT LIABILITIES
Trade accounts payable
Related parties
Third parties
Other accounts payable
Taxes payable
Accrued expenses
Unearned revenue
Deposits from customers
Current maturity of long-term
finance lease liabilities
Total Current Liabilities
437.743.806.923
1.541.202.157.880
33.339.698.332
NONCURRENT LIABILITIES
Accounts payable to related parties
Long-term finance lease liabilities net of current maturity
Bonds payable
Post-employment benefits obligation
2.021.946.718.950
Total Noncurrent Liabilities
2.023.587.242.700
533.133.592.379
EQUITY
Capital stock - Rp 100 par value per share
Authorized - 60,000,000,000 shares
Issued and paid-up - 20,235,872,427
shares in 2008 and 19,585,360,160
shares in 2007
Additional paid-up capital
Difference in value of restructuring transaction
among entities under common control
Retained earnings (deficit)
Appropriated
Unappropriated
9.661.055.815
42.245.424.126
100.000.000
(798.219.961.781)
Jumlah Ekuitas
1.520.893.369.252
1.800.846.297.424
Total Equity
JUMLAH KEWAJIBAN DAN EKUITAS
4.787.945.679.047
4.125.458.968.183
TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasi yang
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi.
See accompanying notes to consolidated financial
statements which are an integral part of the
consolidated financial statements.
-2-
Global Reports LLC
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASI
UNTUK PERIODE SEMBILAN BULAN
YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
2008
Rp
PENDAPATAN USAHA
Jasa telekomunikasi
Jasa interkoneksi
Jumlah pendapatan
Beban interkoneksi dan potongan harga
Pendapatan Usaha - Bersih
BEBAN USAHA
Penyusutan dan amortisasi
Operasi, pemeliharaan dan jasa
telekomunikasi
Penjualan dan pemasaran
Karyawan
Umum dan administrasi
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
CONSOLIDATED STATEMENTS OF INCOME
FOR THE NINE-MONTH PERIODS
ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Catatan/
Notes
2007
Rp
3r,31
679.395.033.830
81.373.811.116
760.768.844.946
(150.003.102.990)
709.763.635.409
94.037.247.116
803.800.882.525
(177.491.102.395)
610.765.741.956
626.309.780.130
OPERATING REVENUES
Telecommunication services
Interconnection services
Total revenues
Interconnection charges and discount
Operating Revenues - Net
242.347.132.343
3r
3k,13,15,32
169.127.276.052
209.468.103.172
141.964.576.319
120.526.861.421
49.458.588.754
33,50
34
35,39,50
36,50
88.585.815.366
119.141.212.719
94.083.995.589
42.566.473.074
OPERATING EXPENSES
Depreciation and amortization
Operations, maintenance and
telecommunication services
Sales and marketing
Personnel
General and administration
Jumlah Beban Usaha
763.765.262.009
513.504.772.800
Total Operating Expenses
LABA (RUGI) USAHA
(152.999.520.053)
112.805.007.330
OPERATING INCOME (LOSS)
PENGHASILAN (BEBAN) LAIN-LAIN
Penghasilan investasi
Penghasilan bunga
Keuntungan (kerugian) kurs mata uang
asing - bersih
Keuntungan penjualan dan penghapusan
aset tetap
Amortisasi goodwill - bersih
Beban bunga dan keuangan
Lain-lain - bersih
367.633.481
(8.588.968.589)
(262.321.772.219)
1.215.863.985
Beban Lain-lain - Bersih
(237.635.713.759)
(57.304.486.836)
LABA (RUGI) SEBELUM PAJAK
(390.635.233.812)
55.500.520.494
MANFAAT (BEBAN) PAJAK
Pajak kini
Pajak tangguhan
Jumlah
LABA (RUGI) BERSIH
LABA (RUGI) PER SAHAM DASAR
28.000.959.197
8.591.855.125
6
4
25.195.664.547
21.068.508.529
(4.901.284.739)
3c
13.792.642.769
3k,13
3l,14
37
45a
3.585.793.807
(8.588.968.589)
(121.863.735.901)
9.505.608.002
3s
(75.105.338)
115.417.472.748
115.342.367.411
38
(275.292.866.401)
(13,4)
55.005.353.936
3t,41
Lihat catatan atas laporan keuangan konsolidasi yang
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi.
2,80
Other Charges - Net
INCOME (LOSS) BEFORE TAX
TAX BENEFIT (EXPENSE)
Current tax
Deferred tax
Total
NET INCOME (LOSS)
BASIC EARNINGS (LOSS) PER SHARE
See accompanying notes to consolidated financial
statements which are an integral part of the
consolidated financial statements.
-3-
Global Reports LLC
(90.202.537)
(404.964.021)
(495.166.558)
OTHER INCOME (CHARGES)
Investment income
Interest income
Gain (loss) on foreign
exchange - net
Gain on sale and disposal of
property and equipment
Amortization of goodwill - net
Interest expenses and financial charges
Others - net
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN
LAPORAN PERUBAHAN EKUITAS KONSOLIDASI
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
Catatan/
Notes
Saldo per 1 Januari 2007 (Diaudit)
Pengaruh penyajian kembali sehubungan
dengan penggabungan usaha
Saldo per 1 Januari 2007 - Disajikan kembali
Penerbitan 43.045.567 saham, nilai
nominal Rp 100 per saham ke
pemegang saham minoritas Komselindo
Penerbitan waran
Cadangan umum
Laba bersih periode berjalan
2
2
Modal
Disetor/
Paid-up
Capital
Rp
Tambahan
Modal Disetor/
Additional paid-up
capital
Rp
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
Selisih Nilai
Transaksi
Restrukturisasi
Entitas Sepengendali/
Saldo Laba (Defisit)/Retained
Difference in Value
Earnings (Deficit)
of Restructuring
Transaction Among
Ditentukan
Tidak Ditentukan
Entities under
Penggunaannya/ Penggunaannya/
Common Control
Appropriated
Unappropriated
Rp
Rp
Rp
Jumlah Ekuitas/
Total Equity
Rp
1.958.536.016.000
442.203.024.931
42.245.424.126
-
(852.608.300.573)
1.590.376.164.484
1.958.536.016.000
1.254.540.742
443.457.565.673
42.245.424.126
-
(517.015.144)
(853.125.315.717)
737.525.598
1.591.113.690.082
4.304.556.700
60.746.670.000
-
(4.304.556.700)
93.980.583.406
-
-
100.000.000
-
(100.000.000)
55.005.353.936
154.727.253.406
55.005.353.936
Balance as of January 1, 2007 (Audited)
Effect of the restatement in relation to
of Komselindo
Balance as of January 1, 2007 - As restated
The effect of the restatement in relation
to merger - Minority interest in net loss
of Komselindo
Issuance of warrants
Net income for the period - As restated
Saldo per 30 September 2007 (Tidak Diaudit)
2.023.587.242.700
533.133.592.379
42.245.424.126
100.000.000
(798.219.961.781)
1.800.846.297.424
Balance as of September 30, 2007 (Unaudited)
Saldo per 1 Januari 2008
2.023.587.242.700
533.133.592.379
42.245.424.126
100.000.000
(802.880.023.552)
1.796.186.235.653
Balance as of January 1, 2008 (Audited)
-
(275.292.866.401)
Rugi bersih periode berjalan
Saldo per 30 September 2008 (Tidak Diaudit)
2.023.587.242.700
533.133.592.379
42.245.424.126
(1.078.172.889.953)
1.520.893.369.252
Net loss for the period
Balance as September 30, 2008 (Unaudited)
See accompanying notes to consolidated financial statements which
are an integral part of the consolidated financial statements.
Lihat catatan atas laporan keuangan konsolidasi yang
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi.
-4-
Global Reports LLC
100.000.000
(275.292.866.401)
PT. MOBILE-8 TELECOM Tbk DAN ANAK PERUSAHAAN
LAPORAN ARUS KAS KONSOLIDASI
UNTUK PERIODE SEMBILAN BULAN
YANG BERAKHIR 30 SEPTEMBER 2008 DAN 2007 (TIDAK DIAUDIT)
PT. MOBILE-8 TELECOM Tbk AND ITS SUBSIDIARY
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE NINE-MONTH PERIODS
ENDED SEPTEMBER 30, 2008 AND 2007 (UNAUDITED)
2008
Rp
2007
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok dan karyawan
688.719.206.432
(533.600.166.208)
829.992.966.501
(763.513.177.310)
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers
Cash paid to suppliers and employees
Kas diperoleh dari operasi
Penerimaan bunga
Penerimaan restitusi pajak
Pembayaran pajak penghasilan
Pembayaran beban bunga dan keuangan
155.119.040.224
14.147.069.726
57.776.067.796
(9.202.779.624)
(321.864.108.941)
66.479.789.191
43.913.859.498
6.596.014.882
(25.462.638.213)
(108.081.332.088)
Cash generated from operations
Interest received
Cash receipts from tax refund
Income tax paid
Interest expenses and financial charges paid
Kas Bersih Digunakan Untuk
Aktivitas Operasi
(104.024.710.819)
(16.554.306.730)
ARUS KAS DARI AKTIVITAS INVESTASI
Pencairan investasi jangka pendek
Penurunan (peningkatan) bank yang
dibatasi penggunaannya
Hasil bersih penjualan aset tetap
Penerimaan (pembayaran) uang jaminan
Pembayaran pajak pertambahan nilai barang modal
Perolehan aset tetap
Penempatan investasi jangka pendek
Net Cash Used in Operating Activities
2.136.409.486.814
NET CASH FLOWS FROM INVESTING ACTIVITIES
Redemption from short-term investment
20.806.324.677
723.491.499
12.560.847.664
(29.125.578.019)
(282.487.133.821)
(1.243.254.004.641)
(18.968.400.494)
10.042.778.121
(14.391.549.039)
(44.992.649.249)
(433.939.621.227)
(2.363.410.718.046)
Decrease (increase) in restricted cash in bank
Net proceeds from sale of property and equipment
Receiving from (payment for) refundable deposits
Payment of value added tax for capital expenditures
Acquisitions of property and equipment
Placement in short-term investment
(581.342.307.308)
(729.250.673.119)
939.433.745.333
Kas Bersih Digunakan Untuk Aktivitas Investasi
Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan (pembayaran) hutang kepada
pihak hubungan istimewa - bersih
Penerimaan dari hutang obligasi - bersih
Penerimaan dari pelaksanaan waran
Penerimaan dari penjualan waran
Pelunasan atas pinjaman jangka panjang
Pembayaran atas hutang:
Pembelian aset tetap
Sewa pembiayaan
(15.919.361.527)
(525.737.142.868)
(2.467.372.655)
Kas Bersih Diperoleh Dari (Digunakan Untuk)
Aktivitas Pendanaan
(7.019.335.288)
536.017.212.768
Net Cash Provided by (Used in)
Financing Activities
(692.386.353.415)
(209.787.767.082)
NET DECREASE IN CASH AND
CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL PERIODE
Pengaruh perubahan kurs mata uang asing
852.668.943.331
(112.338.900)
859.881.059.264
2.402.946.235
CASH AND CASH EQUIVALENTS AT BEGINNING
OF PERIOD
Effect of foreign exchange rate changes
KAS DAN SETARA KAS AKHIR PERIODE
160.170.251.016
652.496.238.417
CASH AND CASH EQUIVALENTS AT
END OF PERIOD
PENURUNAN BERSIH KAS DAN
SETARA KAS
PENGUNGKAPAN TAMBAHAN
Aktivitas investasi dan pendanaan yang tidak
mempengaruhi kas:
Penambahan aset tetap melalui
hutang sewa pembiayaan
Piutang atas penjualan aset menara
Penambahan aset tetap melalui
kapitalisasi biaya pinjaman
Penambahan nilai aset bersih investasi
jangka pendek
Penambahan (pengurangan) aset tetap
melalui kapitalisasi selisih kurs
8.900.026.239
-
SUPPLEMENTAL DISCLOSURES
361.465.218.841
-
450.250.070.434
2.855.814.058
44.004.660.511
15.714.949.208
23.716.152.038
357.006.489
(1.397.855.073)
521.085.637
Lihat catatan atas laporan keuangan konsolidasi yang
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasi.
Noncash investing and financing activities:
Increase in property and equipment through
finance lease obligation
Receivable from sale of tower assets
Increase in property and equipment through
capitalization of borrowing cost
Increase in net asset value of short-term
investment
Increase (decrease) in property and equipment
through capitalization of foreign
exchange difference
See accompanying notes to consolidated financial
statements which are an integral part of the consolidated
financial statements.
-5-
Global Reports LLC
(9.087.558.568)
1.580.021.286.784
136.680.000.075
18.108.000.000
(661.500.000.000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds (payment) of accounts payable
to related parties - net
Proceeds from issuance of bonds - net
Proceeds from excercise of warrants
Proceeds from sale of warrants
Settlement of long-term loan
Payment of:
Purchase of property and equipment
Financial lease
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