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    Bab-2 MK2018

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    Calista
    The document contains financial statements and ratio analysis for Baker's Corp for years ending 2014 and 2013. It includes balance sheets, income statements, and calculations of liquidity, asset management, debt, and profitability ratios. The statement of cash flows shows operating activities provided $780,000 in cash, investment activities used $300,000, and financing activities provided $20,000, resulting in a $500,000 increase in cash and marketable securities.

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    © All Rights Reserved
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    Bab-2 MK2018

    Uploaded by

    Calista
    30 views15 pages
    The document contains financial statements and ratio analysis for Baker's Corp for years ending 2014 and 2013. It includes balance sheets, income statements, and calculations of liquidity, asset management, debt, and profitability ratios. The statement of cash flows shows operating activities provided $780,000 in cash, investment activities used $300,000, and financing activities provided $20,000, resulting in a $500,000 increase in cash and marketable securities.

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    BAB-2_MK2018

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    The document contains financial statements and ratio analysis for Baker's Corp for years ending 2014 and 2013. It includes balance sheets, income statements, and calculations of liquidity, asset management, debt, and profitability ratios. The statement of cash flows shows operating activities provided $780,000 in cash, investment activities used $300,000, and financing activities provided $20,000, resulting in a $500,000 increase in cash and marketable securities.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    30 views15 pages

    Bab-2 MK2018

    Uploaded by

    Calista
    The document contains financial statements and ratio analysis for Baker's Corp for years ending 2014 and 2013. It includes balance sheets, income statements, and calculations of liquidity, asset management, debt, and profitability ratios. The statement of cash flows shows operating activities provided $780,000 in cash, investment activities used $300,000, and financing activities provided $20,000, resulting in a $500,000 increase in cash and marketable securities.

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    PERTEMUAN II

    FINANCIAL STATEMENT
    AND RATIO ANALYSIS

    1
    Balance sheet Bakers Corp Dec
    Asset 2014 2013
    Cash $ 400.000 $ 300.000
    MS $ 600.000 $ 200.000
    AR $ 400.000 $ 500.000
    Inventory $ 600.000 $ 900.000
    Total Current Asset $ 2.000.000 $ 1.900.000
    Total Fixed asset $ 2.500.000 $ 2.200.000
    Acc Depreciation $ 1.300.000 $ 1.200.000
    Net Fixed asset $ 1.200.000 $ 1.000.000
    Total Asset $ 3.200.000 $ 2.900.000

    2
    Lanjutan balance sheet

    Liabilities & Equity 2014 2013


    AP $ 700.000 $ 500.000
    NP $ 600.000 $ 700.000
    Accrual $ 100.000 $ 200.000
    LTD $ 600.000 $ 400.000
    PS $ 100.000 $ 100.000
    CS $ 120.000 $ 120.000
    PIC $ 380.000 $ 380.000
    Acc. RE $ 600.000 $ 500.000
    Total Liabilities & Equity $ 3.200.000 $ 2.900.000

    3
    Baker Corp Income Statement December 2014
    Sales $ 1.700.000
    COGS $ 1.000.000
    Gross Profit $ 700.000
    Operating Expense:
    Selling expense $ 70.000
    General & adm expense $ 120.000
    Lease expense $ 40.000
    Depreciation $ 100.000 +
    Total Op. Expense $ 330.000
    EBIT $ 370.000
    Interest $ 70.000
    EBT $ 300.000
    Tax 40% $ 120.000
    EAT $ 180.000
    Preferent Dividend $ 10.000
    EAT for CS $ 170.000
    CS Dividend $ 70.000
    Retained Earning $ 100.000
    4
    ANALISIS RATIO

     LIQUIDITY RATIO
     MANAJEMEN ASSET RATIO
     DEBT RATIO
     PROFITABILITY RATIO
     MARKET RATIO

    5
    LIQUIDITY RATIO
     CURRENT RATIO
     QUICK RATIO
     CASH RATIO

     CR = CA / CL
     QR = {CA – Invent }/ CL
     Cash Ratio = {Cash + Ms } / CL

    6
    ASSET MANAGEMENT
    RATIO

     INVENTORY TURN OVER


     FIXED ASSET TURN OVER
     INVENTORY COLLECTION PERIOD
     TOTAL ASSET TURN OVER

    7
     ITO BY COST = COGS / INVENTORY
     ITO ON SALES = SALES / INVENTORY
     FATO = SALES / NET FA
     TATO = SALES / TOTAL ASSET
     ICP = DSO = AR / (SALES : 360) = ….days

    8
    DEBT RATIO
     DEBT TO ASSET RATIO
     DEBT TO EQUITY RATIO
     TIME INTEREST EARN

    9
     DAR = TOTAL DEBT / TOTAL ASSET
     DER = TOTAL DEBT / TOTAL EQUITY
     TIE = EBIT / INTEREST

    10
    PROFITABILITY RATIO
     ROA = EAT / TOTAL ASSET
     ROE = EAT / TOTAL EQUITY
     EPS = EAT / TOTAL SHARE OUT STANDING
     GPM = GP / SALES
     OPM = EBIT / SALES
     NPM = EAT / SALES
     BEP = EBIT / TOTAL ASSET

    11
    VALUE MARKET
     PER = PM / EPS
     PBV = PM / BVPS

    12
    HITUNGLAH RASIO KEUANGAN PADA
    LAPORAN KEUANGAN DI ATAS DAN
    BUAT LAH ANALISIS ATAS HASIL
    TERSEBUT!

    13
    Statement of cash flow
    Cash flow Operating Activities:
    Net profit $ 180.000
    Depreciation $ 100.000
    Decrease in AR $ 100.000
    Decrease in inventory $ 300.000
    Increase in AP $ 200.000
    Decrease in Accrual ($100.000)
    Cash provided by operating activities $780.000√

    14
    Cash flow Investment Activities:
    Increase in gross fixed asset ($ 300.000)
    Cash provided by investment activities ($300.000)√

    Cash flow Financing Activities:


    Decrease in NP ($100.000)
    Increase LTD $ 200.000
    Change in Stockholder equity $ -
    Dividend paid ($ 80.000)
    Cash provided by financial activities $ 20.000√
    Net increase in cash & MS $ 500.000
    Artinya:
     Cash+MS meningkat sebesar $ 500.000

    15

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