COMMONSIZE ANALYSIS - HORIZONTAL

(Current year - Last year)/Last year

COMMONSIZE ANALYSIS - VERTICAL
Total assets based ; Revenue based
DUPONT ANALYSIS (ROE)
Net Profit Margin x Total Assets Turnover x Financial Leverage
Net Profit Revenue Average Assets
x x
Revenue Average Assets Average Equity
Tax Effect x Effect on nonoperating items x Operating Profit Margin
Net Income EBT EBIT
x x
EBT EBIT Revenue
OPERATING CYCLE AND NET OPERATING CYCLE
Average inventory Number of days of inventory
Number of days of inventory = x 365
Cost of Sales Number of days of receivable
Average trade receivables = Operating Cycle
Number of days of receivable = x 365
Revenue
Average trade payables Operating Cycle -
Number of days of payable = x 365
Purchase Number of days of payable
*net operating cycle negatif : terima uang dari customer dulu baru bayar hutang = Net Operating Cycle
ACTIVITY RATIOS
Revenue
Assets Turnover =
Average total assets
Cost of Sales
Inventory Turnover =
Average inventory
Revenue
Receivable Turnover =
Average trade receivables
Purchases* * Purchase = Ending - Beginning + COGS
Payable Turnover =
Average trade payables
Revenue * Working Capital =
Working Capital Turnover =
Average Working Capital* Total Current Asset - Total Current Liability
Revenue
Fixed Assets Turnover =
Average net fixed assets
LIQUIDITY RATIOS SOLVENCY RATIOS
Current assets
Current Ratio = Debt-to-total assets =
Current liabilities
Cash + s.term invest + receivable
Quick Ratio = Debt-to-equity =
Current liabilities
Cash + short term investment
Cash Ratio = EBIT Interest Coverage =
Current liabilities
VALUATION RATIOS
Price per share
Price to earning = Dividend Payout =
Earning per share
Price per share
Price to cashflow = Dividend Yield =
Cashflow per share
Price per share
Price to sales = Earning per Share =
Sales per share
 Price per share
Price to book value =
Book value per share
Number of days of inventory +
Number of days of receivable
= Operating Cycle

Operating Cycle -
Number of days of payable
= Net Operating Cycle

ng + COGS

Current Liability

Total debt
Total assets
Total debt
Total equity
EBIT
Interest payments

Dividend per share

Earning per share
Dividend per share
Price per share
Earning available for cs
Weighted av. no. of cs