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Liquidity Ratio =
Current Ratio = Current Assets / Current Liabilities
2010
= 1.132.383.839.878 / 538.852.036.495
= 2.1
2009
= 1.109.165.138.374 / 652.877.591.962
= 1.69
= Naik
Quick Ratio
2010
2009
Cash Ratio
2010
2009
Activity Ratio =
A.) Receivable Turn Over = Sales / Account Receivable
2010
= 1.898.233.201.050 / ( 367.302.648.833 + 44.582.975.316 + 8588425554 )
= 1898233201050 / 420474049703
= 4.51
2009
= 1917849795391 / (356687580431 + 50206113257 + 3055334964 )
= 1917849795391 / 409949028652
= 4.67
= turun
B.) Average collection period = 360 / Receivable Turn Over
2010
= 360 / 4.51
= 79
2009
= 360 / 4.67
= 77
= Naik
Average Inventory = ( Beginning inventory + ending inventory ) / 2
2010
= ( 520771622340 + 482269506534 ) / 2
= 1003041128874 / 2
= 501520564437
2009
= 482996905895 + 520771622340 ) / 2
= 1003768528235 / 2
= 501884264117.5
COGS =
GROSS PROFIT MARGIN = ( SALES COGS ) / SALES - ( gross profit margin sebesar 28% di tahun 2010 didapat dari gross profit /
sales )
2010
28% = (1898233201050 COGS ) / 1898233201050
28% * 1898233201050 = (1898233201050 COGS )
531505296294 = (1898233201050 COGS )
COGS = 1898233201050 - 531505296294
= 1366727904756
2009
27% = (1917849795391 COGS ) / 1917849795391
27% * 1917849795391 = 1917849795391 COGS
517819444755.57 = 1917849795391 COGS
COGS = 1917849795391 - 517819444755.57
= 1400030350635.43
C.) Inventory Turnover = COGS / Average Inventory
2010
= 1366727904756 / 501520564437
= 2.725
2009
= 1400030350635 / 501884264117
= 2.789
= turun
D.) Average days in inventory = 360 / Inventory Turnover
2010
= 360 / 2.725
= 132.11
2009
= 360 / 2.789
= 129
= naik
E.) Total Asset Turnover = Sales / Total Assets
2010
= 1.898.233.201.050 / 1.642.253.680.770
= 1.15 ( 1 )
2009
= 1917849795391 / 1612448752231
= 1.18 ( 1 )
= Turun
Leverage Ratio :
A.) Dept to Total Asset Ratio = Total Liabilities / Total Assets
2010
= 608.003.229.355 / 1.642.253.680.770
= 0.3
2009
= 652877591962 / 1612448752231
= 0.4
= turun
B.) Dept to Equity Ratio = Total Liabilities / Total Equity
2010
= 608003229355 / 1034244978056
= 0.58
2009
= 652877591962 / 959571160269
= 0.68
= turun
C.) Time Interest Earned Ratio = Earning Before Interest & tax / Interest Expense
2010
= 62744921389 / 23814570070
= 2 .6
2009
= 49048485123 / 16113928340
=3
= Turun
D.) Long Term Debt To Equity = longterm debt / Equity
2010
= 69151192860 / 1034244978056
= 0.06
2009
= 52360925805 / 959571160269
= 0.05
= Naik
Provitability Ratio :
Gross Prifit Margin = Gross Profit / Sales
2010
= 534737595204 / 1898233201050
= 0.28
2009
= 529412691497 / 1917849795391
= 0.27
= naik
2010
2009
= 38929877960 / 1898233201050
= 0.02
= 26762936684 / 1917849795391
= 0.01
= Naik
EvaluasiRasio-rasioKeuangan
Liquidity Ratios
Current ratio
Quick ratio
Cash ratio
Leverage Ratios
Debt to total assets ratio
Debt to equity ratio
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