Analisis Ratio Keuangan

Ananlisis Ratio Keuangan
     

Data - data ini di ambil dari Laporan keuangan Pt . Indofood tahun 2012 

1. Ratio Likuiditas

- Current Ratio                  =  Harta Lancar / Hutang lancar

                                                       = 59.324.207 / 13.080.544

                                                       = 4,54  (4,54 x 100% = 454 % atau 4,5 x)

- Quick Ratio                      = ( Harta Lancar – persediaan ) / Hutang lancar

                                     = (59.324.207 – 7.782.594) /  13.080.544

                                     = 51.541.613 / 13.080.544

                                     = 3,94   (3,94 x 100 % = 394 % atau 3,9 x)

 - Cash Ratio                      = Kas / Hutang Lancar

                                           = 13.343.028 / 13.080.544

                                            = 1,02  (1,02 x 100 % = 102 % atau 1,2 x) 

2. Rasio Laverage

                - Total debt to equity ratio          

                                                           = (hutang lancar + hutang Jgk. Panjang) /Modal

                                                           = (13.080.544 + 8.353.827) / 34.142.674

                                                           = 21.434.371  / 34.142.674

                                                           = 0,63   ( 0,63 x 100 % = 63 % atau 0,6 x)

- Long term dept to equity ratio

                                               = hutang jk. Panjang / modal

                                               = 8.353.827 / 34.142.674

                                               = 0,24  ( 0,24 x 100 % = 24 % atau 0,24 x)

-Time interest earned ratio    

                                               = EBIT / bunga

                                               = 6.309.756 / 926.590

                                               = 6,81  atau 7 X

- Debt to total assets ratio      

                                                = total hutang / total harta

                                                = 25.181.533 / 59.324.207

                                                = 0,424 ( 0,424 x 100 % = 42,4%)

3. Rasio aktivitas

                - Total assets turn over      

                                                                = penjualan / total harta

                                                                = 50.059.427 / 59.324.207

                                                                = 0,843 atau hampir 1 x

                - Fixed assets turn over  

                                                                = penjualan / harta tetap

                                                                = 50.059.427 /33.121.235              

                                                                = 1,51  atau 1 kali

                - Average collection period

                                                                = (piutang / penjualan) x 360 hari

                                                                = (3.617.741 / 50.059.427 ) x 360

                                                                = 0.072 x 360

                                                                = 25,2 hari

                -  Inventory turn over           = hpp / persediaan

                                                                = 36.493.332 / 7.782.594

                                                                = 4,7 ( 5 kali )

    -    Working capital turn over  

                                                                = (penjualan – hpp) / penjualan

                                                                =( 50.059.427 - 36.493.332) / 50.059.427

                                                                = 13.566.095 / 50.059.427

                                                                = 0,28 X

                -    Receivable turn over         = penjualan / piutang

                                                                = 50.059.427 / 3.617.741

                                                                = 13,9 X

4. Ratio profibilitas

                - Gross profit margin       = laba kotor / penjualan

                                                          = 13.566.095 / 50.059.427

                                                          = 0,271 atau 27,1 %

                - Profit margin                  = laba bersih / penjualan

                                                           = 4.871.745 / 50.059.427

                                                           = 0,097 atau 9,7 %

                - Operating profit margin

                                                           = EBIT / penjualan

                                                           = 6.870.594 / 50.059.427

                                                           =0,137 Atau  13,7 %

                - Earning power                = persediaan / penjualan

                                                          = 7.782.594 / 50.059.427

                                                                              = 0,155 Atau 15,5 %

Mohon maaf Atas kesalahan dalam Melampirkan Tulisan ini.
terimakasih dan semoga bermanfaat bagi yang membacanya

Sumber Laporan www. idx.co.id