LIQUIDITY RATIO

current ratio = current assets / current liabilities

2016 28,985,443 19,219,441 151%
2015 42,816,745 25,107,538 171%
2014 41,014,127 22,658,835 181%

quick ratio = (current assets - inventory) / current liabilities

2016 28,985,443 8,469,821 19,219,441 107%
2015 42,816,745 7,627,360 25,107,538 140%
2014 41,014,127 8,446,349 22,658,835 144%

cash ratio = cash / current liabilities

2016 13,362,236 19,219,441 70%
2015 13,076,076 25,107,538 52%
2014 14,157,619 22,658,835 62%

cash turnover = sales / cash

2016 66,750,317 13,362,236 5.00
2015 64,061,947 13,076,076 4.90
2014 63,594,452 14,157,619 4.49

Inventory to net working capital= inventory/(current assets - current liabilities)

2016 8,469,821 28,985,443 19,219,441 0.87
2015 7,627,360 42,816,745 25,107,538 0.43
2014 8,446,349 41,014,127 22,658,835 0.46

PROFITABILITY RATIO
Gross Profit Margin = Penjualan-HPP / sales
2016 66,750,317 47,321,877 66,750,317 29%
2015 64,061,947 46,803,889 64,061,947 27%
2014 63,594,452 46,465,617 63,594,452 27%

Return on Investment = earning after tax / total assets

2016 4,984,305 82,174,515 6.1%
2015 4,867,347 91,831,526 5.3%
2014 4,866,097 86,077,251 5.7%

Return on Equity = earning after tax / total equity

 2016 5,266,906 43,941,423 12%
2015 3,709,501 43,121,593 9%
2014 5,229,489 40,274,198 13%

Net profit margin = earning after tax / sales

2016 4,984,305 66,750,317 7.5%
2015 4,867,347 64,061,947 7.6%
2014 4,866,097 63,594,452 7.7%

Operating profit margin = operating profit (EBIT) / Sales

2016 8,285,007 66,750,317 12%
2015 7,362,895 64,061,947 11%
2014 7,319,620 63,594,452 12%

Return on assets = earning available for common stockholder / total assets

2016 5,266,906 82,174,515 6%
2015 3,709,501 91,831,526 4%
2014 5,229,489 86,077,251 6%

AKTIVITY RATIO
Receivable turnover = sales / account receivable
2016 66,750,317 4,616,846 14.46
2015 64,061,947 4,255,814 15.05
2014 63,594,452 3,555,067 17.89

Inventory turnover = COGS / average inventory

2016 47,321,877 8,469,821 8,048,591 5.88
2015 46,803,889 7,627,360 8,036,855 5.82
2014 46,465,617 8,446,349 8,303,444 5.60

Working capital turnover = sales / (current assets - current liabilities)

2016 66,750,317 28,985,443 19,219,441 6.83
2015 64,061,947 42,816,745 25,107,538 3.62
2014 63,594,452 41,014,127 22,658,835 3.46

Fixed assets turnover = sales / total fixed assets

2016 66,750,317 53,189,072 1.25
2015 64,061,947 49,014,781 1.31
2014 63,594,452 45,063,124 1.41

Total assets turnover = sales / total assets

2016 66,750,317 82,174,515 0.81
2015 64,061,947 91,831,526 0.70
2014 63,594,452 86,077,251 0.74
LEVERAGE RATIO
Debt to Assets Ratio = Total liablities / total assets
2016 38,233,092 82,174,515 47%
2015 48,709,933 91,831,526 53%
2014 45,803,053 86,077,251 53%

Debt Equity Ratio = total liabilities / total equity

2016 38,233,092 43,941,423 87%
2015 48,709,933 43,121,593 113%
2014 45,803,053 40,274,198 114%

Long term debt to equity ratio = long term debt / total equity
2016 19,013,651 43,941,423 43%
2015 16,893,952 43,121,593 39%
2014 16,837,876 40,274,198 42%

4,984,305
8,160,539