Name: Hana Resa Ananda

NPM: 141521019

Ananlyzing Matahari Putera Prima Financial Statement

1. Operating Liabililties
Are obligation that arise from operations such as taxes payable, trade
creditors, and postretirement obligations.
2014
2013
increase
Accrued Expense
305,118
337,677
-32,559
Short-term employee benefit Liabilities
134,352
132,514
1,838
Taxes Payable
155,913
54,246
101,667
Trade payable
1,893,341 1,989,126 25,785

The reason using Operating Cash Flow Ratio to calculate is to know how much cash a
company's business operations generates relative to its current liabilities. Because in
operating liabilities the main focus is about the business essential operations that effect
the liabilities from the company.
Cash Flow
OperatingCash Flow Ratio= Operation

OperatingCash Flow Ratio2014=

Current liabilities

490,349
=17,83 0,1783
2,749,630

OperatingCash Flow Ratio2013=

1,099,595
=36,20 0,3620
3,037,430

The operating cash flow ratio is calculated by dividing a company's operating cash flow
by its current, or short-term, liabilities. If a company's operating cash flow ratio is greater
than 1, this ratio indicates the company's business operations generate more cash than its
current liabilities in a specified period. Conversely, if a company's operating cash flow
ratio is less than 1, the company is considered nonliquid and is likely to have a hard time
paying off its current liabilities. So, in this case MPPA in 2013 is generate more cash than
in 2014.

2. Financing Liabilities

Financing Liabilities are all forms of credit financing such as long-term notes
and bonds, short-term borrowing, and leases. When want to analyze financing
liabilities we must look several section like liablities, leases, postretirement
benefits, contingencies and commitments, and shareholders equity.

2014

Bonds Payable
-51,939
Sukuk Payable
135,899
Financial Liablities

2013

change

51,939

135,899

179,266

263,227

-83,961

A financial ratio that measures the extent of a companys or consumers leverage. The
debt ratio is defined as the ratio of total long-term and short-term debt to total assets,
expressed as a decimal or percentage. It can be interpreted as the proportion of a
companys assets that are financed by debt.
Debt Ratio=

Total Debt
Total Assets

Debt Ratio 2013=

2,116,570
=32,16 0,3216
6,579,518

3. Non-current liabilities
Noncurrent liabilities are a business's long-term financial obligations that are not due

within the present accounting year. Examples of noncurrent liabilities include longterm borrowing, bonds payable and long-term lease obligations.
Investors are interested in a company's noncurrent liabilities because they want to
see that it does not have too much debt relative to its cash flow.
In Financial Position the percentage of changes between 2013 and 2014 for
employee benefit in non-current section is around 19,42% ( from 152,939 to
182,64 ).