Analisis Laporan Keuangan-1

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ANALISIS LAPORAN KEUANGAN

LIQUIDITY RATIOS 1

Current ratio = current assets


currrent liabilities

Quick (acid-test) ratio = current assets - inventory


currrent liabilities

ACTIVITY RATIOS 2

Inventory turnover = cost of goods sold 1,228,208


inventory 548440
1,776,648
Average collection period = accounts payable 15444775
annual sales/360 360

DEBT RATIOS 3

Debt ratio = total liabilities 2019


total asset 15444775
15356380691
Debt equity ratio = debt 0.0010057562
equity

Time interest earned ratio = earning before interest and taxdebt


interest

GROWTH RATIOS 4

Growth assets = assets ti - assets t-1


assets t-1

Growth sales = sales ti - sales t-1


sales t-1

Growth profit = profit ti - profit t-1


profit t-1

PROFITABILITY RATIOS 5

Gross profit margin = sales - cos of goods sold


sales
operating profit margin = operating profit
sales

Net profit margin = earning available for common stockholders


sales

PROFITABILITY RATIOS 6

Earning per share = earning available for common stockholders


namber of shares of common stock outstanding

Return on total asset = earning available for common stockholders


total assets

Return on common equity = earning available for common stockholders


common stock equity

MARKET RATIOS 7

Price earning ratio = market price per share common stock


earning per share

book value per share of common stock equity


common stock = earning per share

Market/book (M/B) ratio = market price per share of common stock


book value per share of common stock
2018 2018 2018 2019 2019

2,473,608,746 2,208,551,841
1,604,524,366 1,123,361,297

2,473,608,746 2,208,551,841
1,604,524,366 1,123,361,297

1421792
561222
1983014
15356381
42902.15277778
42656.61388889

14762309 15889648 13549857


15889648 16015709 1.17268012496368
1.076366034609 1.0079335300568

2018 360 15444775


15356381 15356381 42902.15278
13549857 13549857
1.133324211466 42656.6138888889

2019 2018
730113 15356381
747442 13549857
0.97681559238 1.13332421146585
2019 2018
15444775
#NAME?
ANALISIS LAPORAN KE

TAHUN AKTIVA LANCAR HUTANG LANCAR PERSEDIAAN


2018 6,013,683 4,066,699 2,472,029
2019 5,544,549 3,438,999 21,009,754

LIQUIDITY RATIOS
NO KODE TAHUN HASIL
1 CURRENT RATIO 2018 1.48
2019 1.61
2 QUICK (ACID-TEST) RATIO 2018 0.87
2019 (4.50)

ACTIVITY RATIOS
NO KODE TAHUN HASIL
1 INVENTORY TURNOVER 2018 0.88
2019 0.02
2 AVERAGE COLLECTION PERIOD 2018 46.49
2019 41.41

DEBT RATIOS
NO KODE TAHUN HASIL
1 DEBT RATIO 2018 0.291133762056906
2019 0.272555838770547
2 DEBT EQUITY RATIO 2018 0.397064460736306
2019 0.387545849985373
3 TIME INTEREST EARNED RATIO 2018 26.7674216298506
2019 333.092801903629
ANALISIS LAPORAN KEUANGAN

HARGA POKOK PENJUALAN ACCOUNTS PAYABLE ANNUAL SALES/360 X SALES


2,168,781 1,983,014 42656.6138888889
362,275 1,776,648 42,902.1528

GROWTH RATIOS
NO KODE
1 GROWTH ASSETS

2 GROWTH SALES

3 GROWTH PROFIT

PROFITABILITY RATIOS
NO KODE
1 GROSS PROFIT MARGIN

2 OPERATING PROFIT MARGIN

3 NET PROFIT MARGIN

4 EARNING PER SHARE

5 RETURN ON ASSET

6 RETURN ON COMMON EQUITY


TOTAL LIABILITIES TOTAL ASSET DEBT/TOTAL LIABILITIES EQUITY
4,626,013 15,889,648 4,626,013 11,650,534
4,365,175 16,015,709 4,365,175 11,263,635

OWTH RATIOS
TAHUN HASIL
2018 1.07636603460881
2019 1.007933530
2018 1.13332421146585
2019 0.001005756
2018 0.976815592380412
2019 1.133324211466

TABILITY RATIOS
TAHUN HASIL
2018 (49.84)
2019 (7.44)
2018 30,889,550
2019 17
2018 5.58E-02
2019 7.29E-02
2018
2019
2018
2019
2018
2019
EARNING BEFORE INTEREST AND TAXDEBT INTEREST ASSETS X SALES X
861,563 32,187 Rp 15,444,775
1,119,858 3,362 Rp 15,356,380
PROFIT OPERATING PROFIT EARNING AVAILABLE FOR COMMON STOCKHOLDERS
747,442 671,530,910
730,113 546,333,748
NAMBER OF SHARES OF COMMON STOCK OUTSTANDING COMMON STOCK EQUITY
MARKET PRICE PER SHARE COMMON STOCK EARNING PER SHARE
BOOK VALUE PER SHARE OF COMMON STOCK

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