Ikha2705’s Weblog

Desember 31, 2009

Laporan keuangan

Filed under: Uncategorized — ikha @ 12:15 pm

Rasio Likuiditas

1. Current Ratio = Aktiva Lancar = 58.729.830.790 = 1.309232973

Utang Lancar 4.485.819.712

2. Cash Ratio ( Ratio Of Immediate Solvency ) = Kas + Surat berharga

Utang Lancar

= 35.998.777.035 + 69.992.100.000

4.485.819.712

= 2.362798414

3. Quick Ratio = Aktiva Lancar – Persediaan = 58.729.830.790 – 157.126.702

Utang Lancar 4.485.819.712

= 1.274205551

4. Net working capital to total asset ratio = Aktiva Lancar – Utang Lancar

Total Aktiva

= 58.729.830.790 – 4.485.819.712

87.888.341.960

= 0.157832465

Rasio Laverage

1. Debt Ratio = Total Uang = 736.049.448 = 0.083748245

Total Aktiva 87.888.341.960

2. Total Debt to equity ratio = Total Utang = 736.049.448 = 0.368024724

Modal pemilik 200.000.000.000

3. Debt Service Coverage = Laba sebelum bunga dan pajak = 24.677.367.202

4. Long Term Debt to equity ratio = Utang Jangka Panjang

Modal Pemilik

= 214.779.483 = 0,107389741 = 10,73%

200.000.000.000

Jadi setiap utang jangka panjang Rp 1 dijamin dgn modal sendiri

Rp. 0,107389741

5. Tangible assets debt converage = Aktiva- aktiva tdk bewrwujud-utang lancar

Utang jangka panjang

= 58.720.830.790-51.620.414.289 – 4.485.819.712

12,2153,0474

Setiap

Times Interest earned=Laba sblm bunga & Pajak = 24.677.367.202 =269.1767113

Bunga 9.167.720

Rasio Aktivitas

1. Total Operating Assets turnover = Penjualan bersih = 344.052.493

Total Aktiva 877.888.341.960

= 0,039146544

Aktiva tetap berputar sebanyak 0,039146544 x selama 1x putaran

2. Receivables turnover = Penjualan kredit bersih = 344.052.493 = 1,601887146

Piutang Dag.Rata-rata 214.777.483

Dalam 1 thn piutang berputar sebanyak 1,601887146 x dalam 1x putaran

3. Avarege collection period= 360 hari = 360 = 224.7349327

Perputaran prdgng 1.601887146

4. Perputaran sediaan = Penj.Bersih = 344.052.493 = 2

Rata-rata sediaan pd hrga jual 172.026.246.5

Dalam 1 thn sediaan berputar sebanyak 2x dlm 1x perputaran

1.Avarege day’s inventory=sediaan rata2 x 365hr = 172.026.246.5 x 365 =182,5

Hp brg dijual 344.052.493

2. Networking capital turnover = sediaan rata2 x 365 hari = 344.052.493

Rata modal krja 349.960.500

= 0,983118074

3. fixed assets turnover = Penjualan bersih = 344.052.493 = 0,042374068

Aktiva ttp brsh 8.119.411.376

Rasio Profibilitas

Gross Profit margin = Laba Kotor = 24.677.367.202 = 71.72558815

Penj.Bersih 344.052.493

Operating Income Ratio = Laba sebelum bunga & pjk

Penj.bersih

= 19.260.942.607 = 55.98256999

344.052.493

Operating ratio = biaya operasi = 82.202.165 = 0,238923323

Penj.bersih 344.052.493

Net profit margin = laba setelah bunga & pjk = 19.260.942.607 = 55,98256999

Penj.bersih 344.052.453

Earming power of total investment = laba sblm bunga&pjk

Jmlh aktiva yg krj

= 19.260.942.607 = 0.327958421

58.729.830.790

Net earming power ratio = laba stlh bunga&pjk = 19.260.942.607 = 0.327958421

Jmlh aktiva yg bkrja 58.729.830.790

Rate of return for the owners = laba stlh bunga&pjk

Modal pemilik

= 19.260.942.607 = 0,96304713

200.000.000.000

Analisis : Setelah dilihat dari perhitungan profitibilitas, likuiditas, leverage, aktivitas kondisi perusahaan tersebut mengalami pningkatan laba.

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