CURRENT RATIO

NAMA PERUSAHAAN 2015 2016

PT Sekar Bumi, Tbk 112% 111%
PT Sekar Laut, Tbk 119% 132%
PT Mayora Indah, Tbk 237% 225%
PT Nippon Indosari Corpindo, Tbk 205% 296%
PT Tiga Pilar Sejahtera Food, Tbk 162% 238%
PT Tri Banyan Tirta, Tbk 158% 75%
Campina Ice Cream Industry, Tbk 397%
PT Wilmar Cahaya Indonesia, Tbk 153% 219%
Sariguna Primatirta,Tbk 70% 59%
PT Delta Djakarta, Tbk 56% 52%
PT Buyung Poetra Sembada, Tbk 120% 133%
Indofood CBP Sukses Makmur, Tbk 233% 241%
Indofood Sukses Makmur,Tbk 171% 151%
PT Multi Bintang, Tbk 58% 68%
Prima Cakrawala Abadi, Tbk 38%
Prashida Aneka Niaga, Tbk 110% 106%
PT Siantar Top Tbk 119% 165%
PT Ultrajaya Milk Industry and Trading Company, Tbk 375% 484%
RATA-RATA 139% 159%

CASH RATIO (%)

NAMA PERUSAHAAN 2015 2016
PT Sekar Bumi Tbk 36% 20%
PT Sekar Laut Tbk 5% 8%
PT Mayora Indah Tbk 53% 40%
PT Nippon Indosari Corpindo Tbk 130% 191%
PT Tiga Pilar Sejahtera Food, Tbk 21% 12%
PT Tri Banyan Tirta, Tbk 1% 2%
Campina Ice Cream Industry, Tbk 217%
PT Wilmar Cahaya Indonesia, Tbk 1% 4%
RASIO LIKUIDITAS Sariguna Primatirta,Tbk 1% 1%
PT Delta Djakarta, Tbk 262% 355%
PT Buyung Poetra Sembada, Tbk 1% 2%
Indofood CBP Sukses Makmur, Tbk 128% 129%
Indofood Sukses Makmur,Tbk 52% 70%
PT Multi Bintang, Tbk 28% 30%
Prima Cakrawala Abadi, Tbk 8%
Prashida Aneka Niaga, Tbk 11% 29%
PT Siantar Top Tbk 5% 2%
PT Ultrajaya Milk Industry and Trading Company, Tbk 151% 256%
RATA-RATA 49% 66%
 QUICK RATIO (%)
NAMA PERUSAHAAN 2015 2016
PT Sekar Bumi Tbk 76% 60%
PT Sekar Laut Tbk 191% 726%
PT Mayora Indah Tbk 181% 170%
PT Nippon Indosari Corpindo Tbk 194% 280%
PT Tiga Pilar Sejahtera Food, Tbk 87% 155%
PT Tri Banyan Tirta, Tbk 125% 40%
Campina Ice Cream Industry, Tbk 322%
PT Wilmar Cahaya Indonesia, Tbk 101% 109%
Sariguna Primatirta,Tbk 26% 30%
PT Delta Djakarta, Tbk -23% -47%
PT Buyung Poetra Sembada, Tbk 44% 97%
Indofood CBP Sukses Makmur, Tbk 190% 193%
Indofood Sukses Makmur,Tbk 72% 12%
PT Multi Bintang, Tbk 49% 58%
Prima Cakrawala Abadi, Tbk 31%
Prashida Aneka Niaga, Tbk 31% 51%
PT Siantar Top Tbk 115% 65%
PT Ultrajaya Milk Industry and Trading Company, Tbk 236.20% 341.30%
RATA-RATA 97% 138%

INVENTORY TURNOVER (kali)

NAMA PERUSAHAAN 2015 2016
PT Sekar Bumi, Tbk 1.12 1.11
PT Sekar Laut, Tbk 1.19 1.32
PT Mayora Indah, Tbk 2.37 2.25
PT Nippon Indosari Corpindo, Tbk 2.05 2.96
PT Tiga Pilar Sejahtera Food, Tbk 2.29 2.35
PT Tri Banyan Tirta, Tbk 2.57 2.52
Campina Ice Cream Industry, Tbk 0.00
PT Wilmar Cahaya Indonesia, Tbk 7.51 6.62
Sariguna Primatirta,Tbk 5.10 8.63
PT Delta Djakarta, Tbk 4.82 4.81
PT Buyung Poetra Sembada, Tbk 4.91 19.26
Indofood CBP Sukses Makmur, Tbk 12.46 11.08
Indofood Sukses Makmur,Tbk 6.14 5.59
PT Multi Bintang, Tbk 9.52 8.78
Prima Cakrawala Abadi, Tbk 16.20
Prashida Aneka Niaga, Tbk 3.77 4.50
PT Siantar Top Tbk 7.43 6.74
PT Ultrajaya Milk Industry and Trading Company, Tbk 0.02 0.16
 RATA-RATA 4.88287 6.16015

FIXED ASSET TURNOVER (kali)

NAMA PERUSAHAAN 2015 2016
PT Sekar Bumi Tbk 0.36 0.20
PT Sekar Laut Tbk 0.05 0.08
PT Mayora Indah Tbk 0.53 0.40
PT Nippon Indosari Corpindo Tbk 1.30 1.91
PT Tiga Pilar Sejahtera Food, Tbk 1.31 1.98
PT Tri Banyan Tirta, Tbk 0.33 0.47
Campina Ice Cream Industry, Tbk 2.66
PT Wilmar Cahaya Indonesia, Tbk 14.97 12.78
RASIO AKTIVITAS Sariguna Primatirta,Tbk
PT Delta Djakarta, Tbk
PT Buyung Poetra Sembada, Tbk
Indofood CBP Sukses Makmur, Tbk 2.52 2.59
Indofood Sukses Makmur,Tbk
PT Multi Bintang, Tbk 2.02 2.43
Prima Cakrawala Abadi, Tbk 3.42
Prashida Aneka Niaga, Tbk 2.80 2.91
PT Siantar Top Tbk 1.13 1.33
PT Ultrajaya Milk Industry and Trading Company, Tbk 3.79 4.50
RATA-RATA 2.48258 2.55

TOTAL ASSET TURNOVER (kali)

NAMA PERUSAHAAN 2015 2016
PT Sekar Bumi Tbk 0.76 0.60
PT Sekar Laut Tbk 1.91 7.26
PT Mayora Indah Tbk 1.81 1.70
PT Nippon Indosari Corpindo Tbk 1.94 2.80
PT Tiga Pilar Sejahtera Food, Tbk 1.31 1.31
PT Tri Banyan Tirta, Tbk 0.26 0.25
Campina Ice Cream Industry, Tbk 0.93
PT Wilmar Cahaya Indonesia, Tbk 2.35 2.89
Sariguna Primatirta,Tbk 1.04 1.13
PT Delta Djakarta, Tbk 1.52 1.38
PT Buyung Poetra Sembada, Tbk 1.98 3.10
Indofood CBP Sukses Makmur, Tbk 1.20 1.19
Indofood Sukses Makmur,Tbk 0.70 0.81
PT Multi Bintang, Tbk 1.28 1.43
Prima Cakrawala Abadi, Tbk 1.56
Prashida Aneka Niaga, Tbk 1.50 1.35
PT Siantar Top Tbk 1.13 1.33
PT Ultrajaya Milk Industry and Trading Company, Tbk 1.24 1.11
RATA-RATA 1.37837 1.82492
 2017 2018
164% 138%
126% 122%
239% 265%
226% 357%
116%
107% 76%
1582% 1084%
222% 511%
123% 164%
864% 728%
57% 457%
243% 195%
152% 107%
83% 78%
281% 361%
116% 102%
262% 185%
419% 440%
292% 308%
RASIO SOLVABILITAS

2017 2018
54% 44%
6% 7%
49% 52%
184% 246%
5%
3% 2%
952% 458%
3% 1%
3% 2%
605% 100%
41% 41%
129% 65%
63% 28%
17% 20%
179% 63%
15% 16%
19% 9%
258% 227%
137% 72%
 2017 2018
106% 89%
126% 122%
198% 195%
221% 345%
80%
37% 27%
1304% 812%
129% 301%
68% 111%
736% 617%
375% 375%
195% 140%
13% 2%
69% 67%
228% 305%
45% 43%
179% 139%
324.00% 315.70%
242% 231%

2017 2018
1.64 1.38
1.26 1.22
2.39 2.65
2.26 3.57
3.06
2.08 2.39
0.00 38.71
9.57 10.08
6.06 5.93
0.00 4.49
14.53 9.11
10.92 9.60
5.15 4.57
6.51 6.89
6.11 12.49
3.95 1.34
7.40 7.05
0.22 0.20
4.87631 7.59252

2017 2018
0.54 0.44
0.06 0.07
0.49 0.52
1.84 2.46
1.17
0.29 0.32
2.73 2.74
10.53 10.09
RASIO PROFITABILITAS

2.37 1.90

2.37 2.20
3.54 5.69
3.61 3.77
2.02 2.05
3.65 3.77
2.42663 2.6863

2017 2018
1.06 0.89
1.26 1.22
1.98 1.95
2.21 3.45
1.31
0.24 0.26
0.78 0.93
3.06 3.10
0.93 1.00
0.41 0.45
2.10 1.32
1.13 1.12
0.79 0.76
1.35 1.26
0.96 1.50
1.59 1.78
1.21 1.07
 0.94 0.99
1.31488 1.37927
 TOTAL DEBT TO TOTAL ASSET RATIO
TOTAL DEBT TO TOTAL ASSET RATIO 2015 2016 2017
PT Sekar Bumi, Tbk 112% 111% 164%
PT Sekar Laut, Tbk 119% 132% 126%
PT Mayora Indah, Tbk 237% 225% 239%
PT Nippon Indosari Corpindo, Tbk 205% 296% 226%
PT Tiga Pilar Sejahtera Food, Tbk 56% 54% 61%
PT Tri Banyan Tirta, Tbk 57% 59% 62%
Campina Ice Cream Industry, Tbk 46% 31%
PT Wilmar Cahaya Indonesia, Tbk 57% 38% 35%
Sariguna Primatirta,Tbk 58% 57% 55%
PT Delta Djakarta, Tbk 18% 15% 15%
PT Buyung Poetra Sembada, Tbk 47% 41% 18%
Indofood CBP Sukses Makmur, Tbk 38% 36% 36%
Indofood Sukses Makmur,Tbk 53% 47% 47%
PT Multi Bintang, Tbk 64% 64% 58%
Prima Cakrawala Abadi, Tbk 160% 32%
Prashida Aneka Niaga, Tbk 48% 57% 57%
PT Siantar Top Tbk 47% 50% 41%
PT Ultrajaya Milk Industry and Trading Company, Tbk 2097% 1769% 1890%
RATA-RATA 81% 88% 77%

DEBT TO EQUITY RATIO

NAMA PERUSAHAAN 2015 2016 2017
PT Sekar Bumi, Tbk 112% 111% 164%
PT Sekar Laut, Tbk 119% 132% 126%
PT Mayora Indah, Tbk 237% 225% 239%
PT Nippon Indosari Corpindo, Tbk 205% 296% 226%
PT Tiga Pilar Sejahtera Food, Tbk 128% 117% 156%
PT Tri Banyan Tirta, Tbk 133% 142% 165%
Campina Ice Cream Industry, Tbk 87% 45%
PT Wilmar Cahaya Indonesia, Tbk 132% 60% 54%
Sariguna Primatirta,Tbk 52% 59% 83%
PT Delta Djakarta, Tbk 6% 5% 5%
PT Buyung Poetra Sembada, Tbk 3% 4% 3%
Indofood CBP Sukses Makmur, Tbk 62% 56% 56%
Indofood Sukses Makmur,Tbk 39% 27% 25%
PT Multi Bintang, Tbk 174% 177% 136%
Prima Cakrawala Abadi, Tbk -265% 47%
Prashida Aneka Niaga, Tbk 91% 133% 131%
PT Siantar Top Tbk 90% 100% 69%
PT Ultrajaya Milk Industry and Trading Company, Tbk 27% 21% 23%
RATA-RATA 106% 86% 102%
 RETURN ON ASSET
NAMA PERUSAHAAN 2015 2016 2017
PT Sekar Bumi, Tbk 112% 111% 164%
PT Sekar Laut, Tbk 119% 132% 126%
PT Mayora Indah, Tbk 237% 225% 239%
PT Nippon Indosari Corpindo, Tbk 205% 296% 226%
PT Tiga Pilar Sejahtera Food, Tbk 6% 10% -11%
PT Tri Banyan Tirta, Tbk -2% -2% -6%
Campina Ice Cream Industry, Tbk 5% 4%
PT Wilmar Cahaya Indonesia, Tbk 10% 20% 10%
Sariguna Primatirta,Tbk 1% 8% 8%
PT Delta Djakarta, Tbk 18% 21% 14%
PT Buyung Poetra Sembada, Tbk 16% 12% 8%
Indofood CBP Sukses Makmur, Tbk 11% 13% 11%
Indofood Sukses Makmur,Tbk 4% 6% 6%
PT Multi Bintang, Tbk 32% 58% 71%
Prima Cakrawala Abadi, Tbk -32% 0%
Prashida Aneka Niaga, Tbk -5% -2% 9%
PT Siantar Top Tbk 10% 7% 9%
PT Ultrajaya Milk Industry and Trading Company, Tbk 15% 17% 14%
RATA-RATA 52% 52% 52%

RETURN ON EQUITY
NAMA PERUSAHAAN 2015 2016 2017
PT Sekar Bumi Tbk 36% 20% 54%
PT Sekar Laut Tbk 5% 8% 6%
PT Mayora Indah Tbk 53% 40% 49%
PT Nippon Indosari Corpindo Tbk 130% 191% 184%
PT Tiga Pilar Sejahtera Food, Tbk 9% 17% -25%
PT Tri Banyan Tirta, Tbk -5% -6% -15%
Campina Ice Cream Industry, Tbk 10% 5%
PT Wilmar Cahaya Indonesia, Tbk 17% 28% 12%
Sariguna Primatirta,Tbk 3% 20% 17%
PT Delta Djakarta, Tbk 23% 25% 17%
PT Buyung Poetra Sembada, Tbk 30% 20% 10%
Indofood CBP Sukses Makmur, Tbk 18% 20% 17%
Indofood Sukses Makmur,Tbk 9% 12% 11%
PT Multi Bintang, Tbk 60% 134% 124%
Prima Cakrawala Abadi, Tbk 40% 0%
Prashida Aneka Niaga, Tbk -13% -13% 17%
PT Siantar Top Tbk 18% 15% 16%
PT Ultrajaya Milk Industry and Trading Company, Tbk 19% 20% 17%
RATA-RATA 26% 34% 29%

NET PROFIT MARGIN

NAMA PERUSAHAAN 2015 2016 2017
PT Sekar Bumi Tbk 76% 60% 106%
PT Sekar Laut Tbk 191% 726% 126%
PT Mayora Indah Tbk 181% 170% 198%
PT Nippon Indosari Corpindo Tbk 194% 280% 221%
PT Tiga Pilar Sejahtera Food, Tbk 6% 11% -17%
PT Tri Banyan Tirta, Tbk -8% -9% -24%
Campina Ice Cream Industry, Tbk 6% 5%
PT Wilmar Cahaya Indonesia, Tbk 3% 6% 3%
Sariguna Primatirta,Tbk 1% 0,07 0,08
PT Delta Djakarta, Tbk 12% 15% 35%
PT Buyung Poetra Sembada, Tbk 8% 4% 4%
Indofood CBP Sukses Makmur, Tbk 9% 11% 10%
Indofood Sukses Makmur,Tbk 6% 8% 7%
PT Multi Bintang, Tbk 17% 34% 39%
Prima Cakrawala Abadi, Tbk -16% 0%
Prashida Aneka Niaga, Tbk -5% -4% 5%
PT Siantar Top Tbk 7% 7% 8%
PT Ultrajaya Milk Industry and Trading Company, Tbk 16% 15% 15%
RATA-RATA 47% 82% 45%
2018
138%
122%
265%
357%

65%
18%
16%
24%
16%
18%
34%
48%
60%
25%
65%
37%
1406%
82%

2018
138%
122%
265%
357%

187%
13%
20%
12%
4%
3%
51%
15%
147%
33%
187%
60%
16%
101%
2018
138%
122%
265%
357%

-3%
7%
11%
8%
17%
9%
14%
5%
58%
-6%
-3%
970%
13%
 123%

2018
44%
7%
52%
246%

-9%
7%
9%
10%
20%
11%
21%
10%
105%
-9%
-19%
1550%
15%
128%

2018
89%
122%
195%
345%

-11%
6%
3%
8%
37%
7%
12%
7%
34%
-5%
-4%
9%
13%
53%