2014 2015

SALIM SALIM
WILMAR SINAR MAS TUNAS BARU WILMAR
IVOMAS IVOMAS
CAHAYA AGRO LAMPUNG CAHAYA
PRATAMA PRATAMA
CEKA SIMP SMART TBLA CEKA SIMP

LIKUIDITAS
current ratio 1.47 0.87 1.1 110.5 1.53 0.94
average days inventorata2 persediaan*36 43.6 55.4 46.67 62.19 50.87 62.21
working capital to asset 26.1 -2.9 11.1 3.7 29.4 -1.1

LEVERAGE
DER 1.39 0.89 1.7 138 1.32 0.84
Debt to Capital asset 0.58 0.47 0.6 66.5 0.57 0.46
time interest earned ratio 238.4 308.2 683.6 384.8 479.3 163.6

ACTIVITY
invrntory turn over hpp/rata2 persediaa 8.3 6.5 7.7 5.79 7.1 5.8
average collection period 31.1 17.7 21.9 40.4 27.2 21.4
total aset turn over 2.9 0.5 1.3 0.9 2.3 0.4

PROFITABILITAS
ROI/ROA 3% 3.9% 6.9% 6.0% 7% 1.2%
ROE 8% 7.1% 18.6% 17.8% 17% 2.2%
Gross profit Margin 6% 27% 14.5% 20.4% 9% 22.4%
operating profit margin 3% 16.6% 4.6% 87.4% 5% 11.8%
EBITDA Ratio 3.15% 22.5% 8.7% 5.4% 18.1%
2015 2016
SINAR SALIM SINAR
TUNAS BARU WILMAR TUNAS BARU
MAS IVOMAS MAS
LAMPUNG CAHAYA LAMPUNG
AGRO PRATAMA AGRO
SMART TBLA CEKA SIMP SMART TBLA

1.1 115.5 2.19 1.25 1.3 110.4

40.10 91.04 47.98 65.09 54.87 137.24
3.3 4.2 42.1 3.5 3.4 3.8

2.1 152.2 0.61 0.85 1.6 165.3

0.7 68.9 0.38 0.46 0.6 72.8
247.3 271.5 824.5 285.7 299.9 366.2

9.9 3.95 7.5 5.5 6.9 2.62

24.0 53.8 25.0 25.4 36.5 62.6
1.5 0.6 2.9 0.4 1.1 0.5

-1.6% 2.2% 18% 2.9% 9.9% 4.9%

-5.1% 7.0% 28% 3.5% 25.5% 18.2%
10.9% 22.0% 11% 23.7% 14.2% 25.0%
-1.1% 88.6% 8% 14.1% 8.7% 83.0%
5.0% 8.26% 22.9% 7.7%
 2014 2015
CEKA SIMP SMART TBLA CEKA SIMP SMART TBLA
LIKUIDITAS
current ratio 1.47 0.87 1.1 1.1 1.53 0.94 1.1 1.15
average days inventories 43.6 55.4 46.67 62.19 50.87 62.21 40.10 91.04
working capital to asset 26.1 -2.9 11.1 3.7 29.4 -1.1 3.3 4.2

SOLVABILITAS
Debt to Capital asset 58% 47% 60% 67% 57% 46% 70% 69%

RENTABILITAS
ROI/ROA 3% 3.9% 6.9% 6.0% 7% 1.2% -1.6% 2.2%
ROE 8% 7.1% 18.6% 17.8% 17% 2.2% -5.1% 7.0%
DER 1.39 0.89 1.7 138 1.32 0.84 2.1 152.2
invrntory turn over 8.3 6.5 7.7 5.79 7.1 5.8 9.9 3.95
average collection period 31.1 17.7 21.9 40.4 27.2 21.4 24.0 53.8
total aset turn over 2.9 0.5 1.3 0.9 2.3 0.4 1.5 0.6
EBITDA Ratio 3.15% 22.5% 8.7% 5.4% 18.1% 5.0%

STABILITAS USAHA
time interest earned ratio 238.4 308.2 683.6 384.8 479.3 163.6 247.3 271.5
Gross profit Margin 6% 27% 14.5% 20.4% 9% 22.4% 10.9% 22.0%
operating profit margin 3% 16.6% 4.6% 87.4% 5% 11.8% -1.1% 88.6%

1000

100

10

1
ROI/ROA

ROE
Debt to Capital asset
working capital to asset

DER
current ratio

EBITDA Ratio
average collection period
invrntory turn over

total aset turn over

average days inventories

Axis Title

SOLVABILITAS RENTABILITAS

Axis Title
 2016 2014
CEKA SIMP SMART TBLA

2.19 1.25 1.3 1.1

47.98 65.09 54.87 137.24
42.1 3.5 3.4 3.8

38% 46% 60% 73%

18% 2.9% 9.9% 4.9%

28% 3.5% 25.5% 18.2%
0.61 0.85 1.6 165.3
7.5 5.5 6.9 2.62
25.0 25.4 36.5 62.6
2.9 0.4 1.1 0.5
8.26% 22.9% 7.7%

824.5 285.7 299.9 366.2

11% 23.7% 14.2% 25.0%
8% 14.1% 8.7% 83.0%
EBITDA Ratio

time interest earned ratio

average collection period

Gross profit Margin

operating profit margin

invrntory turn over

total aset turn over

2014 CEKA
SIMP
SMART
TBLA

ABILITAS STABILITAS USAHA

 2014
CEKA SIMP SMART TBLA
LIKUIDITAS CEKA SIMP
current ratio 1.47 0.87 1.1 1.1 current ratio 1.47 0.87
average dayrata2 pers 43.6 55.4 46.67 62.19 average dayrata2 pers 43.6 55.4
working capital to asse 26.1 -2.9 11.1 3.7 working capital to asse 26.1 -2.9

SOLVABILITAS current ratiaverage dayworking capital to asset

Debt to Capital asset 58% 47% 60% 67% CEKA 1.47 43.6 26.1
SIMP 0.87 55.4 -2.9
RENTABILITAS SMART 1.1 46.67 11.1
ROI/ROA 3% 3.9% 6.9% 6.0% TBLA 1.1 62.19 3.7
ROE 8% 7.1% 18.6% 17.8%
DER 1.39 0.89 1.7 138
invrntory t hpp/rata2 8.3 6.5 7.7 5.79
average collection per 31.1 17.7 21.9 40.4
total aset turn over 2.9 0.5 1.3 0.9
EBITDA Ratio 3.15% 22.5% 8.7%

STABILITAS USAHA
time interest earned ra 238.4 308.2 683.6 384.8
Gross profit Margin 6% 27% 14.5% 20.4%
operating profit margi 3% 16.6% 4.6% 87.4%
 SMART TBLA
1.1 1.1
46.67 62.19
11.1 3.7

working capital to asset

Chart Title
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60 55.4
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20 11.05 SMART
10 1.5 0.9 1.10 1.10 3.69
TBLA
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