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Analisis Rasio Keuangan

NAMA PERUSAHAAN
Perhitungan
No Keterangan Rumus
2018
Liquidity Ratio
Current Assets x 100% 901,258 x 100%
1 Rasio Lancar (Current Ratio)
Current Liabilities 1,326,261
Current Asset- Inventory x 100% 763,121 x 100%
2 Rasio Cepat (Quick Ratio)
Current Liabities 1,326,261

3 Working Capital Current Assets - Current Liabilities = 901.258 - 1.326.261

Leverage Ratio
Total Debt x 100% 1,454,398 x 100%
1 Total Debt To Total Asset Ratio
Total Assets 2,275,038
Total Debt x 100% 1,454,398 x 100%
2 Total Debt To Total Equity Ratio
Total Equity 820,640
EBIT x 100% 1,298,189 x 100%
3 Time Interest Earned Ratio
Interest 21,997
Activity Ratio
Net Sales x 1 time 3,263,311 x 1 time
1 Total Assets Turnover
Total Assets 2,275,038
Sales On Credit x 1 time 3,263,311 x 1 time
2 Receivable Turnover
Average Receivable 249,676
Average Receivable x 360 days 249,676 x 360 days
3 Receivable Colection Period
Sales On Credit 3,263,311
COGS x 1 time 1,115,567 x 1 time
4 Inventory Turnover
Average Inventory 134,749
Profitability Ratio
Net Sales - COGS x 100% 2,147,744 x 100%
1 Gross Profit Margin
Net Sales 3,263,311
EBIT x 100% 1,298,189 x 100%
2 Operating Profit Margin
Net Sales 3,263,311
COGS - Operating Cost x 100% 263,212 x 100%
3 Operating Ratio
Net Sales 3,263,311
Earning After Tax x 100% 982,129 x 100%
4 Net Profit Margin
Net Sales 3,263,311
Perhitungan
No Keterangan Rumus
2018
Profitability Ratio(Continue)
Earning After Tax x 100% 982,129 x 100%
5 Return On Assets
Total Assets 2,275,038
Earning After Tax x 100% 982,129 x 100%
6 Return On Equity
Total Equity 820,640
Earning After Tax x 100% 982,129 x 100%
7 Return On Investment
Total Assets 2,275,038
Earning After Tax 982,129
8 Earning Per Share
Outstanding share 2,107
Market Ratio
Market Price x 1 time 11,750 x 1 time
1 Price Earning Ratio (PER)
EPS 466
Market to Book Ratio(MBV) or Market Price x 1 time 11,750 x 1 time
2
Price to Book Value(PBV) Book Value 389
Dividen x 100% 95 x 100%
3 Dividen Payout Ratio
EPS 466
Total Assets-Total Liabilities 820,640
4 Book Value (BV)
Outstanding share 2,107
Dividen x 100% 95 x 100%
5 Yield (Dividen Yield)
Market Price 11,750
Present- Past x 100% 174,185 x 100%
6 Growth
Past 2,100,853
Keuangan
SAHAAN
Perhitungan Rasio
2017 2018 2017
tio
709,955 x 100%
67.95% 58.42%
1,215,227
578,595 x 100%
57.54% 47.61%
1,215,227

=709.955 - 1.215.227 (425,003) (505,272)

atio
1,334,373 x 100%
63.93% 63.52%
2,100,853
1,334,373 x 100%
177.23% 174.09%
766,480
665,475 x 100%
5901.66% 6590.82%
10,097
tio
2,696,318 x 1 time
1.43 1.28
2,100,853
2,696,318 x 1 time
13.07 9.11
295,911
295,911 x 360 days
27.54 39.51
2,696,318
1,073,366 x 1 time
8.28 6.00
179,039
Ratio
1,622,952 x 100%
65.81% 60.19%
2,696,318
665,475 x 100%
39.78% 24.68%
2,696,318
336,641 x 100%
8.07% 12.49%
2,696,318
496,909 x 100%
30.10% 18.43%
2,696,318
Perhitungan Rasio
2017 2018 2017
Continue)
496,909 x 100%
43.17% 23.65%
2,100,853
496,909 x 100%
119.68% 64.83%
766,480
496,909 x 100%
43.17% 23.65%
2,100,853
496,909
466 236
2,107
tio
8,200 x 1 time
25.21 34.75
236
8,200 x 1 time
30.17 22.54
364
344 x 100%
20.39% 145.76%
236
766,480
389 364
2,107
344 x 100%
0.81% 4.20%
8,200
-130,198 x 100%
8.29% -5.84%
2,231,051
Analisis Rasio Keuanga
PT KEDAUNG INDAH CAN
Perhit
No Keterangan Rumus
2018
Liquidity Ratio
Current Assets x 100% 97,221,132,552
1 Rasio Lancar (Current Ratio)
Current Liabilities 59,439,145,864
Current Asset- Inventory x 100% 24,924,395,278
2 Rasio Cepat (Quick Ratio)
Current Liabities 59,439,145,864

3 Working Capital Current Assets - Current Liabilities = 97.221.132.552 - 59.439.145.864

Leverage Ratio
Total Debt x 100% 97,221,132,552
1 Total Debt To Total Asset Ratio
Total Assets 154,088,747,766
Total Debt x 100% 97,221,132,552
2 Total Debt To Total Equity Ratio
Total Equity 94,649,601,902
EBIT x 100% (1,284,908,138)
3 Time Interest Earned Ratio
Interest (742,566,694)
Activity Ratio
Net Sales x 1 time 89,916,161,329
1 Total Assets Turnover
Total Assets 154,088,747,766
Sales On Credit x 1 time 89,916,161,329
2 Receivable Turnover
Average Receivable 8,357,682,874
Average Receivable x 360 days 8,357,682,874
3 Receivable Colection Period
Sales On Credit 89,916,161,329
COGS x 1 time (68,106,230,820)
4 Inventory Turnover
Average Inventory 72,296,737,274
Profitability Ratio
Net Sales - COGS x 100% 158,022,392,149
1 Gross Profit Margin
Net Sales 89,916,161,329
EBIT x 100% (1,284,908,138)
2 Operating Profit Margin
Net Sales 89,916,161,329
COGS - Operating Cost x 100% ###
3 Operating Ratio
Net Sales 89,916,161,329
Earning After Tax x 100% (1,046,229,240)
4 Net Profit Margin
Net Sales 89,916,161,329
Perhit
No Keterangan Rumus
2018
Profitability Ratio(Continue)
Earning After Tax x 100% (1,046,229,240)
5 Return On Assets
Total Assets 154,088,747,766
Earning After Tax x 100% (1,046,229,240)
6 Return On Equity
Total Equity 94,649,601,902
Earning After Tax x 100% (1,046,229,240)
7 Return On Investment
Total Assets 154,088,747,766
Earning After Tax (1,046,229,240)
8 Earning Per Share
Outstanding share 276,000,000
Market Ratio
Market Price x 1 time 284
1 Price Earning Ratio (PER)
EPS 29
Market to Book Ratio(MBV) or Market Price x 1 time 284
2
Price to Book Value(PBV) Book Value 389
Dividen x 100% 0
3 Dividen Payout Ratio
EPS 29
Total Assets-Total Liabilities 94,649,601,902
4 Book Value (BV)
Outstanding share 276,000,000
Dividen x 100% 0
5 Yield (Dividen Yield)
Market Price 284
Present- Past x 100% 174,185
6 Growth
Past 2,100,853
sis Rasio Keuangan
AUNG INDAH CAN Tbk.
Perhitungan Rasio
2018 2017 2018 2017
Liquidity Ratio
x 100% 90,345,642,690 x 100%
163.56% 155.98%
57,921,570,888
x 100 % 27,313,429,781 x 100%
41.93% 47.16%
57,921,570,888

21.132.552 - 59.439.145.864 =90.345.642.690 - 57.921.570.888 37,781,986,688 ###

Leverage Ratio
x 100% 90,345,642,690 x 100%
63.09% 60.46%
149,420,009,984
x 100% 90,345,642,690 x 100%
102.72% 98.74%
91,498,438,996
x 100% (817,758,888) x 100%
173.04% 91.74%
(891,384,262)
Activity Ratio
x 1 time 113,414,715,049 x 1 time
1.43 1.28
149,420,009,984
x 1 time 113,414,715,049 x 1 time
13.07 9.11
7,996,528,987
x 360 days 7,996,528,987 x 360 days
33.46 25.38
113,414,715,049
x 1 time (84,383,772,346) x 1 time
8.28 6.00
63,032,212,909
Profitability Ratio
x 100% 197,798,487,395 x 100%
175.74% 174.40%
113,414,715,049
x 100% (817,758,888) x 100%
-1.43% -72.10%
113,414,715,049
x 100% (17,575,065,864) x 100%
-20.73% -15.50%
113,414,715,049
x 100% (3,508,960,725) x 100%
-1.16% -3.09%
113,414,715,049
Perhitungan Rasio
2018 2017 2018 2017
Profitability Ratio(Continue)
x 100% (3,508,960,725) x 100%
-0.68% -234.84%
149,420,009,984
x 100% (3,508,960,725) x 100%
-1.11% -383.50%
91,498,438,996
x 100% (3,508,960,725) x 100%
-0.68% -234.84%
149,420,009,984
(3,508,960,725)
-4 -13
276,000,000
Market Ratio
1 171 1
9.86 -206.02
-1
1 171 1
0.73 0.47
364
x 100% 0 x 100%
0.00% 0.00%
-1
91,498,539,096
343 332
276,000,000
x 100% 0 x 100%
0.00% 0.00%
171
x 100% -130,198 x 100%
8.29% -5.84%
2,231,051

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