latihan Pasarmodal
of 16
-
Upload
elwi-rahmadi -
Category
Documents
-
view
224 -
download
0
Transcript of latihan Pasarmodal
-
8/2/2019 latihan Pasarmodal
1/16
Keterangan Rumus
---------------------------------------------------------
LIQUIDITY---------------------------------------------------------
Days' Sales in Receivables
Gross Receivables
---------------------------
Net Sales / 365
Accounts Receivable Turnover
Net Sales
----------------------------------------
Average (Gross Receivables)
A/R Turnover in Days
365
--------------------------------------------
Accounts Receivable Turnover
Days' Sales in Inventory
Ending Inventory
-----------------------------------
Cost of Goods Sold / 365
Inventory Turnover
Cost of Goods Sold
---------------------------------
Average (Inventories)
Inventory Turnover in Days
365
--------------------------------------
Inventory Turnover
Operating Cycle A/R Turnover in Days + Inventory Turnover in Days
Working Capital Total Current Assets - Total Current Liabilities
Current Ratio
Total Current Assets
----------------------------------
Total Current Liabilities
-
8/2/2019 latihan Pasarmodal
2/16
Acid Test
Cash + Marketable Securities + Net Trade Receivables
-------------------------------------------------------------------------------
-
Total Current Liabilities
Cash Ratio Cash + Marketable Securities---------------------------------------------
Total Current Liabilities
Sales to Working Capital
Net Sales
------------------------------------
Average (Working Capital)
Cash Flow/Cur. Mat. of Debt & NP
Cash Flow from Operations
---------------------------------------------------------------------Short Term Loans + Current Maturity of L.t. Debt
---------------------------------------------------------
LONG-TERM DEBT-PAYING ABILITY
---------------------------------------------------------
Times Interest Earned
Income before Taxes + Interest Expense (no capitalized
interest) - Equity in Earnings of Assoc.; Profit (Loss)
-------------------------------------------------------------------------------
------------------------------------------------------------------------
Interest Expense (no capitalized interest) + Capitalized
Interest
Debt Ratio
Total Liabilities
--------------------------------
Total Assets
Debt/EquityTotal Liabilities
------------------------
Total Equity
Debt to Tangible Net WorthTotal Liabilities
-----------------------------------------------
Total Equity - Intangible Assets
Cash Flow/Total Debt
Cash Flow from Operations
----------------------------------------
Total Liabilities
---------------------------------------------------------
PROFITABILITY
---------------------------------------------------------
-
8/2/2019 latihan Pasarmodal
3/16
Net Profit Margin
N.I. before Min. Ern. Equity in Earnings of Assoc.;
Profit (Loss)
-----------------------------------------------------
Net Sales
Total Asset Turnover
Net Sales
---------------------------------
Average (Total Assets)
Return on Assets
N.I. before Min. Ern.
-----------------------------
Average (Total Assets)
Operating Income Margin
Operating Income
-------------------------
Net Sales
Return on Investment
N.I. before Min. Ern. + {(1- Tax Rate) * Interest Expense
(no capitalized interest)}
--------------------------------------------------
Average (Total Liabilities and Equity - Total CurrentLiabilities)
Return on Total Equity
N.I. before Nonrecurring Items - Dividends on
Redeemable Pref.
-------------------------------------------------------------
Average (Total Equity)
Gross Profit Margin
Gross Profit
--------------------
Net Sales
---------------------------------------------------------
INVESTOR ANALYSIS
---------------------------------------------------------
Degree of Financial Leverage
Income before Taxes + Interest Expense (no capitalized
interest) - Equity in Earnings of Assoc.; Profit (Loss)
------------------------------------------------------------------------
Income before Taxes - Equity in Earnings of Assoc.;
Profit (Loss)
Earnings per Share Dil. Earn. per Sh. before Nonrec. Items
Percentage of Earnings Retained
N.I. before Nonrecurring Items - Total Cash Dividends
---------------------------------------------------------
N.I. before Nonrecurring Items
Dividend Pershare
Dividends paid
----------------------------------------------
CS outstnadin
-
8/2/2019 latihan Pasarmodal
4/16
Book value pershare
CS
----------------------------------------------
per Common Share
-
8/2/2019 latihan Pasarmodal
5/16
Gross Receivables Net Sales Days
487,641 1,724,640 365
Net Sales 2011 2010 Average AR
1,724,640 363,843 319,270 523,478
Days Turnover
365 3
Ending Inventory COGS Days
221,192 1,236,999 365
COGS 2,011 2,010 Average Inventory
1,236,999 221,192 153,856 298,120
Days Inventory Turnover
365 4
A/R Turnover in Days
Inventory Turnover in
Days
111 88
Total Current Assets Current Liabilities
865,169 569,502Total Current Assets Current Liabilities
865,169 569,502
Cash Marketable Securities
Net Trade
Receivables Current Liabilities
Analysis Ratio PT. Astra Graphia Tbk 2011
A
-
8/2/2019 latihan Pasarmodal
6/16
194,945 - - 569,502
Cash Marketable Securities
Net Trade
Receivables Current Liabilities
194,945 - - 569,502
Net Sales Working Capital 2011 Working Capital 2011 Working Capital 2010
1,724,640 295,667 295,667 227,761
Cash Flow Short Term Loans Curent Mat LT Debt
99,388 543,580 -
Income Before Taxes Interest Expense
139,473 542
Total Liabilities Total Assets
569,502 1,126,055
Total Liabilities Total Equity
569,502 556,553
Total Liabilities Total Equity Intangible assets
569,502 556,553 3,826
Cash Flow Operations Total Liabilities
99,388 569,502
Income After Tax Net Sales
-
8/2/2019 latihan Pasarmodal
7/16
139,473 1,724,640
Net Sales Tot Assets 2010 Tot Assets 2011 Average Tot Aset
1,724,640 986,898 1,126,055 1,056,477NI After Tax Tot Assets 2010 Tot Assets 2011 Average Tot Aset
139,473 986,898 1,126,055 1,056,477
Op Income Net Sales
173,473 1,724,640
Net inc AFTA Tot Assets 2011
139,473 1,126,055
Net inc AFTA Stock Holder EQ
139,473 134,878
Gross Profit Net Sales
487,641 1,724,640
NI AFTA Div Pref Per Common stock NI AFTA
139,473 - 1,349.00 139,473.00
Dividen Paid Per Common stock Dividend Pershare
47,208 1,349 34.99
CS Per Common stock Book value pershare
-
8/2/2019 latihan Pasarmodal
8/16
134,878 1,349 100
-
8/2/2019 latihan Pasarmodal
9/16
Days' Sales in
103.20
Accounts Receivable
Turnover
3.29
A/R Turnover in Days
110.79
Days' Sales in Inventory
65.27
Inventory Turnover
4.15
Inventory Turnover in
87.97
Operating Cycle
198.75
Working Capital 2011
Total Current
Assets Current Liabilities
295,667.00 747,674 519,913Current Ratio
1.52
Acid Test
nalisa Ratio
-
8/2/2019 latihan Pasarmodal
10/16
0.34
Cash Ratio
0.34
Average Working Capital Sales to Working Capital
261,714.00 6.589788853
Cash Flow/Cur. Mat. of Debt & NP
0.18
Times Interest Earned
257.33
Debt Ratio
0.51
1.02
1.03
Cash Flow/Total Debt
0.17
Net Profit Margin
-
8/2/2019 latihan Pasarmodal
11/16
0.08
Total Asset Turnover
1.63Return on Assets
0.13
Operating Income Margin
0.10
Return on Investment
0.12
Return on Total Equity
1.03
Gross Profit Margin
0.28
NI Pershare
103.39
-
8/2/2019 latihan Pasarmodal
12/16
-
8/2/2019 latihan Pasarmodal
13/16
Keterangan
Working
Capital 2010
227,761.00
-
8/2/2019 latihan Pasarmodal
14/16
-
8/2/2019 latihan Pasarmodal
15/16
-
8/2/2019 latihan Pasarmodal
16/16
