RASIO KEUANGAN Pt.

Pokphand Indonesia tahun 2017

Liquidity Ratio

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕
 Current Ratio = 𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚 × 𝟏𝟎𝟎%
12.013.294
 2015 → = 𝑥 100 % = 210 %
5.703.842
11.720.730
 2017 → × 100% = 231,66%
5,059,552
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕𝒔−𝑰𝒏𝒗𝒆𝒏𝒕𝒐𝒓𝒚
 Quick Ratio = × 𝟏𝟎𝟎%
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚
12.013.294−5.454.001
 2015 → 𝑥 100 % = 115 %
5.703.842
𝟏𝟏.𝟕𝟐𝟎.𝟕𝟑𝟎−𝟕.𝟎𝟑𝟗.𝟑𝟐𝟗
 2017 → × 𝟏𝟎𝟎% = 𝟗𝟓, 𝟓𝟑%
𝟓.𝟎𝟓𝟗.𝟓𝟓𝟐
𝑪𝒂𝒔𝒉+𝑩𝒂𝒏𝒌+𝑴𝒂𝒓𝒌𝒆𝒕𝒂𝒃𝒍𝒆 𝒔𝒆𝒄𝒖𝒓𝒊𝒕𝒊𝒆𝒔
 Cash Ratio = × 𝟏𝟎𝟎%
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒚𝒍𝒊𝒕𝒚
1.679.273
 2015 → 𝑥 100 % = 29 %
5.703.842
𝟏.𝟕𝟗𝟑.𝟒𝟓𝟒
 2017 → 𝟓.𝟎𝟓𝟗.𝟓𝟓𝟐 × 𝟏𝟎𝟎% = 𝟑𝟓, 𝟒𝟕%

Leverage Ratio

𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒃𝒕
 Total Debt to Total Assets Ratio = × 𝟏𝟎𝟎%
𝑻𝒐𝒕𝒂𝒍 𝑨𝒔𝒔𝒆𝒕𝒔
12.123.488
 2015 → 24.684.915
𝑥 100 % = 49.1 %
8,819,768
 2017 → 24,522,593 × 𝟏𝟎𝟎% = 𝟑𝟓, 𝟗𝟕%
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡
 Total Debt to Equity Ratio = 𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
× 100%
12.123.488
 2015 → 12.561.427
𝑥 100 % = 96.5 %
8.819.768
 2017 → 15,702,825
× 100% = 56,17%
𝑳𝒐𝒏𝒈𝒕𝒆𝒓𝒎 𝒅𝒆𝒃𝒕
 Long Term-debt to Equity Ratio = 𝑻𝒐𝒕𝒂𝒍 𝑬𝒒𝒖𝒊𝒕𝒚
× 𝟏𝟎𝟎%
6.419.646
 2015 → 𝑥 100 % = 51.1 %
12.561.427
3,760,216
 2017 → × 𝟏𝟎𝟎% = 𝟐𝟑, 𝟗𝟓%
15,702,825
𝐸𝐵𝐼𝑇
 Time Interest Earned Ratio = 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡
× 100%
2.281.628
 2015 → = 496
4.593

3.751.792
 2017 → 496,087
× 100% = 756,28%

Activity Ratio
𝑺𝒂𝒍𝒆𝒔
 Receivable Turnover = 𝑨𝒄𝒄𝒐𝒖𝒏𝒕 𝑹𝒆𝒄𝒆𝒊𝒗𝒂𝒃𝒍𝒆
 30.107.727
 2015 → = 9 𝑡𝑖𝑚𝑒𝑠
3.346.438

49,367,386
 2017 → 𝟒𝟎𝟕.𝟎𝟏𝟓
= 𝟏𝟐, 𝟏𝟑 𝒕𝒊𝒎𝒆𝒔
𝟑𝟔𝟎
 Average Collection Period =
𝑹𝒆𝒄𝒆𝒗𝒂𝒃𝒍𝒆 𝑻𝒖𝒓𝒏𝒐𝒗𝒆𝒓
360
 2015 → = 40 𝑑𝑎𝑦𝑠
9
𝟑𝟔𝟎
 2017 → 𝟏𝟐,𝟏𝟑
= 𝟐𝟗, 𝟔𝟖 𝒅𝒂𝒚𝒔
𝑆𝑎𝑙𝑒𝑠
 Invetory Turnover = 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
30.107.727
 2015 → = 5.52 𝑡𝑖𝑚𝑒𝑠
5.454.001
49,367,386
 2017 → 𝟕.𝟎𝟑𝟗.𝟑𝟐𝟗 = 7,01 𝑡𝑖𝑚𝑒𝑠
360
 Average Days in Inventory = 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟
360
 2015 → = 65 days
5.52

360
 2017 → 7,01
= 51,35 𝑑𝑎𝑦𝑠
𝑆𝑎𝑙𝑒𝑠
 Assets Turnover = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
30.107.727
 2015 → = 1.21 times
24.684.915

49.367.386
 2017 → = 2,01 𝑡𝑖𝑚𝑒𝑠
24,522,593

Profitability Ratio
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡
 Gross Profit Margin = 𝑆𝑎𝑙𝑒𝑠
× 100%
5.140.159
 2015 → 𝑥 100 % = 17 %
30.107.727

6,251,288
 2017 → 49,367,386 × 100% = 12.67%
𝐸𝐵𝐼𝑇
 Operating Profit Margin = 𝑆𝑎𝑙𝑒𝑠
× 100%
2.281.628
 2015 → 𝑥 100 % = 7.5 %
30.107.727

3.751.792
 2017 → × 100% = 7,6%
49,367,386
𝐸𝐴𝑇
 Net Profit Margin = × 100%
𝑆𝑎𝑙𝑒𝑠
1.850.392
 2015 → 𝑥 100 % = 6.1 %
30.107.727

2,496,787
 2017 → 49,367,386 × 100% = 5,06%
𝐸𝐴𝑇
 Return on Assets = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
× 100%
1.850.392
 2015 → 𝑥 100 % = 7.4 %
24.684.915
 2.496.787
 2017 → 24,522,593
× 100% = 10,18%
𝐸𝐴𝑇
 Return on Equity = 𝐸𝑞𝑢𝑖𝑡𝑦
× 100%
1.850.392
 2015 → 𝑥 100 % = 14%
12.561.247

2.496.787
 2017 → 15,702,825
× 100% = 15,95%