PERTEMUAN II

FINANCIAL STATEMENT
AND RATIO ANALYSIS

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Balance sheet Bakers Corp Dec
Asset 2014 2013
Cash $ 400.000 $ 300.000
MS $ 600.000 $ 200.000
AR $ 400.000 $ 500.000
Inventory $ 600.000 $ 900.000
Total Current Asset $ 2.000.000 $ 1.900.000
Total Fixed asset $ 2.500.000 $ 2.200.000
Acc Depreciation $ 1.300.000 $ 1.200.000
Net Fixed asset $ 1.200.000 $ 1.000.000
Total Asset $ 3.200.000 $ 2.900.000

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 Lanjutan balance sheet

Liabilities & Equity 2014 2013

AP $ 700.000 $ 500.000
NP $ 600.000 $ 700.000
Accrual $ 100.000 $ 200.000
LTD $ 600.000 $ 400.000
PS $ 100.000 $ 100.000
CS $ 120.000 $ 120.000
PIC $ 380.000 $ 380.000
Acc. RE $ 600.000 $ 500.000
Total Liabilities & Equity $ 3.200.000 $ 2.900.000

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Baker Corp Income Statement December 2014
Sales $ 1.700.000
COGS $ 1.000.000
Gross Profit $ 700.000
Operating Expense:
Selling expense $ 70.000
General & adm expense $ 120.000
Lease expense $ 40.000
Depreciation $ 100.000 +
Total Op. Expense $ 330.000
EBIT $ 370.000
Interest $ 70.000
EBT $ 300.000
Tax 40% $ 120.000
EAT $ 180.000
Preferent Dividend $ 10.000
EAT for CS $ 170.000
CS Dividend $ 70.000
Retained Earning $ 100.000
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 ANALISIS RATIO

 LIQUIDITY RATIO
 MANAJEMEN ASSET RATIO
 DEBT RATIO
 PROFITABILITY RATIO
 MARKET RATIO

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 LIQUIDITY RATIO
 CURRENT RATIO
 QUICK RATIO
 CASH RATIO

 CR = CA / CL
 QR = {CA – Invent }/ CL
 Cash Ratio = {Cash + Ms } / CL

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 ASSET MANAGEMENT
RATIO

 INVENTORY TURN OVER

 FIXED ASSET TURN OVER
 INVENTORY COLLECTION PERIOD
 TOTAL ASSET TURN OVER

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 ITO BY COST = COGS / INVENTORY
 ITO ON SALES = SALES / INVENTORY
 FATO = SALES / NET FA
 TATO = SALES / TOTAL ASSET
 ICP = DSO = AR / (SALES : 360) = ….days

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 DEBT RATIO
 DEBT TO ASSET RATIO
 DEBT TO EQUITY RATIO
 TIME INTEREST EARN

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 DAR = TOTAL DEBT / TOTAL ASSET
 DER = TOTAL DEBT / TOTAL EQUITY
 TIE = EBIT / INTEREST

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 PROFITABILITY RATIO
 ROA = EAT / TOTAL ASSET
 ROE = EAT / TOTAL EQUITY
 EPS = EAT / TOTAL SHARE OUT STANDING
 GPM = GP / SALES
 OPM = EBIT / SALES
 NPM = EAT / SALES
 BEP = EBIT / TOTAL ASSET

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 VALUE MARKET
 PER = PM / EPS
 PBV = PM / BVPS

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HITUNGLAH RASIO KEUANGAN PADA
LAPORAN KEUANGAN DI ATAS DAN
BUAT LAH ANALISIS ATAS HASIL
TERSEBUT!

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Statement of cash flow
Cash flow Operating Activities:
Net profit $ 180.000
Depreciation $ 100.000
Decrease in AR $ 100.000
Decrease in inventory $ 300.000
Increase in AP $ 200.000
Decrease in Accrual ($100.000)
Cash provided by operating activities $780.000√

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Cash flow Investment Activities:
Increase in gross fixed asset ($ 300.000)
Cash provided by investment activities ($300.000)√

Cash flow Financing Activities:

Decrease in NP ($100.000)
Increase LTD $ 200.000
Change in Stockholder equity $ -
Dividend paid ($ 80.000)
Cash provided by financial activities $ 20.000√
Net increase in cash & MS $ 500.000
Artinya:
 Cash+MS meningkat sebesar $ 500.000

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