TIO KEUANGAN PT INDONESIA PRIMA

Current Ratio
tahun
Current Assets
Current Liabilities
2012 115,963,959,318 171,968,274,621
2013 134,303,422,220 211,392,051,970

rasio
0.67
0.64

acid test ratio

tahun
cash and cash equivalents
accounts receivablecurrent liabilities rasio
2012 56,401,158,889
29,790,910,751 171,968,274,621
0.501209132
2013 73,096,234,601
29,697,762,203 211,392,051,970
0.486271815
collection period
tahun
accounts receivables
sales
rasio
2012
23428411694 297,872,638,598
2013 29,744,336,477 252,660,725,868

28.31
42.38

days to sell inventory

tahun
average inventory cost of sales
ratio
2012
23046904283 147,528,311,233
2013
22990871644 118,975,171,133

56.24
69.57

capital structure and solvency

total debt to equity
tahun
total liabilities
shareholder's equityrasio
2012 231,833,886,315 542,202,166,569
2013 283,967,210,735 538,222,950,032

0.43
0.53

long-term debt to equity

tahun
long-term liabilitiesshareholder's equityratio
2012 59,865,611,694 542,202,166,569
2013 72,575,158,765 538,222,950,032

0.11
0.13

times interest earned

tahun
income before income
interest
tax expense ratio
2012 58,288,433,513
2,417,256,490
25.11346655
2013
-871,290,730
1,647,329,354
0.471088931
return on investment
return on assets
tahun
net income
interest expense (1-tax rate)
average total asetratio
2012 39,913,140,905
2,417,256,490
0.68 756128699067 5.496006
2013 -23,884,469,677
1,647,329,354
0.24 798113106826 -2.94308
return on common equity
tahun
net income
average shareholders'equity
ratio
2012 39,913,140,905

2013 -23,884,469,677
operating performance
gross profit margin
tahun
sales
cost of sales
ratio
2012 297,872,638,598 147,528,311,233
50.47268795
2013 252,660,725,868 118,975,171,133
52.91109423
operating profit margin
tahun
income from operations
sales
ratio
2012 50,537,062,956 297,872,638,598
16.96599701
2013 18,480,354,097 252,660,725,868
7.314296289
net profit margin
tahun
net income
sales
ratio
2012 39,913,140,905 297,872,638,598
13.39939818
2013 -23,884,469,677 252,660,725,868
-9.45
asset utilization
cash turnover
tahun
sales
average cash and equivalents
ratio
2012 297,872,638,598
66311668316
4.492009418
2013 252,660,725,868
64748696745
3.902174693
accounts receivable turnover
tahun
sales
average accounts receivable
ratio
2012 297,872,638,598
2013 252,660,725,868
29,744,336,477
8.494414594

market prices 2012 : 335

2013 : 340

-5.155032225

-3.796756106

59,488,672,954