PT SEMEN INDONESIA (Persero) Tbk

STATEMENT OF FINANCIAL POSITION

Analisis Common Size

2016 2017 Revenue
2016 2017 Cost of Revenue
ASSET Gross Profit
CURRENT ASSET Selling expense
Cash and Cash Equivalent Rp2,834,444,371 Rp3,637,760,116 6.77% 5.86% Administrative expense
Accounts Receivable 0.00% 0.00% Other operating incom
Related Party Rp638,200,521 Rp854,495,086 1.52% 1.38% Finance income
Third Parties-Net Rp3,199,717,689 Rp4,031,171,228 7.64% 6.50% Finance cost
Other Receivable Rp180,365,502 Rp109,348,417 0.43% 0.18% Share in net (loss) profi
Inventories 2,671,144,517 3,686,332,189 6.38% 5.94% Profit before income ta
Prepaid Tax 594,222,863 Rp1,132,561,717 1.42% 1.83%
Prepaid Expenses Rp74,384,913 Rp95,802,638 0.18% 0.15% Income Tax Expense
Total Current Assets Rp10,192,480,376 Rp13,547,471,391 24.33% 21.84% Net profit for the year
0.00% 0.00% Other comprehensive
NON CURRENT ASSETS 0.00% 0.00%
Investment in an Associate Company 93,984,643 Rp83,664,640 0.22% 0.13%
Fixed Assets-Net 30,846,750,207 32,523,309,598 73.65% 52.43%
Deferred Tax Assets 752,492,323 664,718,161 1.80% 1.07% Other comprehensive
Total Non Current Assets Rp31,693,227,173 Rp48,489,152,832 75.67% 78.16%
TOTAL ASSETS Rp41,885,707,549 Rp62,036,624,223 100.00% 100.00%
Total other comprehen
Total comprehensive in
CURRENT LIABILITIES Basic earning per share
Accounts Payable
Related Party 828,686,605 856,887,653 2.40% 2.39%
Third Parties 3,249,070,457 4,070,189,302 9.41% 11.35%
0.00% 0.00%
LIABILITIES AND EQUITY 0.00% 0.00%
Taxes Payable 363,827,010 245,687,716 1.05% 0.68%
Accrued Expenses 677,378,424 630,053,673 1.96% 1.76%
Total Current Liabilities Rp5,118,962,496 Rp5,802,818,344 14.83% 16.18%
0.00% 0.00%
NON CURRENT LIABILITIES 0.00% 0.00%
Employee Benefits Liabilities 823,029,982 1,279,712,096 2.38% 3.57%
Total Non Current Liabilities Rp823,029,982 Rp1,279,712,096 2.38% 3.57%
Total Liabilities Rp5,941,992,478 Rp7,082,530,440 17.21% 19.75%
0.00% 0.00%
EQUITY 0.00% 0.00%
Share Capital 593,152,000 593,152,000 1.72% 1.65%
Additional Paid-In Capital 1,458,257,900 1,458,257,900 4.22% 4.07%
Appropriated Retained 253,338,000 253,338,000 0.73% 0.71%
Unappropriated Retained 26,274,646,670 26,480,022,941 76.11% 73.83%
Total Equity Rp28,579,394,570 Rp28,784,770,841 82.79% 80.25%
TOTAL LIABILITIES AND EQUIT Rp34,521,387,048 Rp35,867,301,281 100.00% 100.00%

ANALISIS RASIO 2017 2016

LIQUIDITY RATIO
Current Ratio 2.33 1.99
Quick Ratio 1.49 1.34
PROFITABILITY RATIO
Gross Profit Margin 28.6% 37.7%
 Operating Profit Margin 9.9% 19.5%
Net Profit Margin 7.3% 17.4%
ASET UTILIZATION AND EFFICIENCY RATIO
Inventory Turnover 6.25 6.09
Total Asset Turnover 0.54 0.62
Fixed Asset Turnover 0.88 0.85
SOLVABILITY RATIO
Debt Ratio 0.11 0.14
Debt to Equity 0.25 0.21
Long Term Debt to Equity 0.04 0.03
CAPITAL RATIO
Return on Asset 5.02% 11.48%
Return on Equity 9.10% 16.82%
Return on Investment 7.76% 13.85%
 PT SEMEN INDONESIA (Persero) Tbk
Statement of profit or loss and other comprehensive income
Analysis Common Size
2017 2016
2017 2016
Revenue Rp27,813,664,176 Rp26,134,306,138 100% 100%
Cost of Revenue -Rp19,854,065,409 -Rp16,278,433,690 -71% -62%
Gross Profit Rp7,959,598,767 Rp9,855,872,448 29% 38%
Selling expense -Rp2,411,722,674 -Rp2,719,372,979 -9% -10%
Administrative expense -Rp2,421,984,391 -Rp2,163,084,920 -9% -8%
Other operating income,net Rp218,067,383 Rp253,698,752 1% 1%
Finance income Rp168,672,686 Rp183,772,800 1% 1%
Finance cost -Rp756,448,075 -Rp363,493,284 -3% -1%
Share in net (loss) profit of associates -Rp9,637,333 Rp37,228,726 0% 0%
Profit before income tax Rp2,746,546,363 Rp5,084,621,543 10% 19%
0% 0%
Income Tax Expense -Rp703,520,449 -Rp549,584,720 -3% -2%
Net profit for the year Rp2,043,025,914 Rp4,535,036,823 7% 17%
Other comprehensive income that will never be reclassified to profit or loss 0% 0%
Remeasurement of defined benefit obligation -Rp399,261,278 -Rp42,796,098 -1% 0%
Tax on other comprehensive income Rp97,034,342 Rp10,840,615 0% 0%
Remeasurement of defined benefit obligation,net of tax -Rp302,226,936 -Rp31,955,483 -1% 0%
Other comprehensive income that will be reclassified to profit or loss 0% 0%
Net movement on cash flow hedges -Rp56,801 Rp1,157,903 0% 0%
Exchange differencefrom transation -Rp33,148,049 -Rp135,895,379 0% -1%
Total other comprehensive income for the year -Rp335,431,786 -Rp166,692,959 -1% -1%
Total comprehensive income of the year Rp1,707,594,128 Rp4,368,343,864 6% 17%
Basic earning per share 340 762