Analisis Ratio Keuangan

laporan keuangan PT. INDOFOOD

Data diambil dari Laporan Keuangan Bulan September 2013 PT. INDOFOOD

         1. Rasio likuiditas

              – Current ratio = harta lancar / hutang lancar

                                           = 32.203.937 / 19.776.619

                                           = 1,62838

                                           = 1,6 x 100%

                                           = 160% atau 1,6 x

         –  Quick ratio     = (harta lancar – persediaan) / hutang lancar

                                      = (32.203.937 – 7.832.725) / 19.776.619

                                      = 24.371.212 / 19.776.619

                                      = 1,232324

                                      = 1,2 x 100%

                                      = 120% atau 1,2 x

            –  Cash ratio       = kas / hutang lancar

                                         = 14.984.805 / 19.776.619

                                         = 0,7577

                                         = 0,8 x 100%

                                         = 80% atau 0,8 x

  1. Rasio leverage

              – Total debt to equity ratio   = (hutang lancar + hutang jk. Panjang) / modal

                                                                   = (19.776.619 + 15.157.127) / 38.579.044

                                                                   = 34.933.748 / 38.579.044

                                                                   = 0,905

                                                                   = 0,9 x 100%

                                                                  = 90% atau 0,9 x

              – Long term dept to equity ratio = hutang jk. Panjang / modal

                                                                                = 15.157.127 / 38.579.044

                                                                                = 0,392

                                                                                = 0,4 x 100%

                                                                                = 40% atau 0,4 x

               – Time interest earned ratio     = EBIT / bunga

                                                                            = 4.765.274 / 374.106

                                                                            = 12,737

                                                                            = 13 x

              –  Debt to total assets ratio       = total hutang / total harta

                                                                           = 34.933.748 / 73.512.792

                                                                           = 0,475

                                                                           = 0,475 x 100%

                                                                           = 47,5%

  1. Rasio aktivitas

             –  Total assets turn over       = penjualan / total harta

                                                                    = 41.279.123 / 73.512.792

                                                                    = 0,5615

                                                                    = 0,6 x

            –  Fixed assets turn over      = penjualan / harta tetap

                                                                    = 41.279.123 / 41.308.855

                                                                    = 0,999

                                                                    = 1 x

           –  Average collection period = (piutang / penjualan) x 360 hari

                                                                  = (5.515.480 / 41.279.123) x 360 hari

                                                                  = 0,1336 x 360 hari

                                                                  = 48,1 hari

             –  Inventory turn over         = hpp / persediaan

                                                                   = 31.251.763 / 7.832.725

                                                                   = 3,989

                                                                   = 4 x

             –  Average days inventory       = (persediaan / hpp) x 360 hari

                                                                     = (7.832.725 / 31.251.763) x 360 hari

                                                                     = 0,2506 x 360 hari

                                                                     = 90,2 hari

             – Working capital turn over   = (penjualan – hpp) / penjualan

                                                                  = (41.279.123 – 31.251.763) / 41.279.123

                                                                  = 10.027.360 / 41.279.123

                                                                  = 0,24 x

             –  Receivable turn over         = penjualan / piutang

                                                                     = 41.279.123 / 5.515.480

                                                                     = 7,4842

                                                                     = 7,5 x

  1. Ratio profibilitas

              –  Gross profit margin       = laba kotor / penjualan

                                                                 = 10.027.360 / 41.279.123

                                                                 = 0,2429

                                                                 = 24,3%

              –  Profit margin                   = laba bersih / penjualan

                                                                = 3.671.210 / 41.279.123

                                                                = 0,089

                                                                = 8,9%

             – Operating profit margin = EBIT / penjualan

                                                                 = 4.765.274 / 41.279.123

                                                                 = 0,115

                                                                 = 11,5%

               – Earning power          = persediaan / penjualan

                                                         = 7.832.725 / 41.279.123

                                                         = 0,1897

                                                         = 19%

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