Memahami Laporan Keuangan.pptx

KELOMPOK 2 :

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NURHIKMAH MUKHTAR (A311 08 930)SRIKANDI MATIPPANNA (A311 08 961)NURUL LISTIAWATI (A311 08 929)

NOVIANTY PALINO (A211 08 012) NURUL AISYAH (A211 08 013) RINA ZULFIANI (A211 08 948)

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ANALISIS LAPORAN KEUANGAN

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Aktiva Lancar Rp 14,598,422 19.0 Rp 11,809,129 37.0Akt Tidak Lancar 20,511,363 28.0 14,822,943 BersihGoodwill 4,484,479 31.0 3,074,823 93.0 Total Aktiva 39,594,264 29,706,895

Common-Size Balance SheetComparative Balance Sheets (in millions)

2008 % 2007 %

ContinuedContinued

Assets

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Kwjbn Lancar Rp 16,262,161 21.0 Rp 12,888,677 50.0Kwjbn Tidak Lancar 10,170,208 42.0 5,902,707 28.0Goodwill-Bersih 2,955 3,134Hak Minoritas atas Aktiva 4,660,191 3,721,828bersih Anak PerusahaanTotal Kewajiban 31,095,515 28.0 22,516,346 16.7Modal Saham 7,464,360 17.0 6,210,192 12.1Saldo Laba (LD) 1,034,389 5.2 980,357 33.0Total Ekuitas 8,498,749 15.3 7,190,549 30.0 Total Kewajiban dan

Ekuitas Pmg Shm. 39,594,264 25.0 29,706,895 45.0

Common-Size Balance SheetComparative Balance Sheets (in millions)

2008 % 2007 %Kwjb. & Ekuitas

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Current Ratio:

Quick (Acid Test) Ratio:

9.061Rp16,262,1

14,598,422

sLiabilitieCurrent

AssetsCurrent :RatioCurrent

Rp

0,52161,262,16

219,061,6422,598,14

sLiabilitieCurrent

sInventorie - AssetsCurrent :RatioTest Acid

Rp

RpRp

Liquidity Ratio Examples: PT Indofood

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Debt Ratio:

% 67264,594,39

369Rp.26,432,

Assets Total

sLiabilitie Total :RatioDebt

Rp

Leverage Ratio Examples: PT Indofood

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Return on Assets (ROA):

Return on Equity (ROE):

% 2,639,594,264 Rp

1,034,389 Rp

Assets Total

IncomeNet :ROA

% 7.9 % 67 -1

% 2,6

RatioDebt -1

ROI :ROE

Profitability Ratio Example : PT Indofood

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2.7%279,799,38

389,034,1

Sales

EBIT :MarginProfit Net

Rp

Rp

Profitability Ratio Examples: Indofood Net Profit Margin:

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Total Asset Turnover Ratio:

Inventory Turnover Ratio:

0.164Rp39,594,2

79Rp38,799,2

Assets Total

Sales :TurnoverAsset Total

6,4 9Rp6,061,21

279Rp.38,799,

Inventory

Sales :TurnoverInventory

Activity (Turnover) Ratio Examples: Indofood

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CURRENT RATIO

LancarKewajiban

Lancar Aktiva :RATIO CURRENT

kali17.16Rp6,414,00

4Rp7,492,48 :2006 RATIO CURRENT

kali92.077Rp12,888,6

29Rp11,809,1 :2007 RATIO CURRENT

kali1.161Rp16,262,1

22Rp14,598,4 :2008 RATIO CURRENT

RATIO CEPAT

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LancarKewajiban

Persediaan-Lancar Aktiva :CEPAT RATIO

kali70.06Rp6,411,00

9Rp2,981,02-4Rp7,492,48 :2006 CEPAT RATIO

kali59.077Rp12,888,6

8Rp4,172,38-29Rp11,809,1 :2007 CEPAT RATIO

kali52.016,262,161 Rp

9Rp6,061,21-598,422 Rp14, :2008 CEPAT RATIO

RATIO PERPUTARAN PERSEDIAAN

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kali1.74,172,388 Rp

04Rp27,858,3 :2007 PERSEDIAAN PERPUTARAN RATIO

Persediaan

Penjualan :PERSEDIAAN PERPUTARAN RATIO

kali4.72,981,029 Rp

21,941,558 Rp :2006 PERSEDIAAN PERPUTARAN RATIO

kali4.69Rp6,061,21

79Rp38,799,2 :2008 PERSEDIAAN PERPUTARAN RATIO

DSO

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perharipenjualan Rata-Rata

Piutang :DSO

hari27/36021,941,558 Rp

1,669,055 Rp :2006 DSO

hari3004/360Rp27,858,3

2,367,831 Rp :2007 DSO

hari27/36038,799,279 Rp

2,760,971 Rp :2008 DSO

RATIO PERPUTARAN AKTIVA TETAP

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bersih tetapAktiva

Penjualan :TETAPAKTIVA PERPUTARAN RATIO

kali4.36,500,137 Rp

21,941,558 Rp :2006 TETAPAKTIVA PERPUTARAN RATIO

kali4.38,166,816 Rp

27,858,304 Rp :2007 TETAPAKTIVA PERPUTARAN RATIO

kali0.49,586,545 Rp

38,799,279 Rp :2008 TETAPAKTIVA PERPUTARAN RATIO

RATIO PERPUTARAN TOTAL AKTIVA

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Aktiva Total

Penjualan :AKTIVA TOTAL PERPUTARAN RATIO

kali34.116,364,593 Rp

21,941,558 Rp : 2006AKTIVA TOTAL PERPUTARAN RATIO

kali94.029,706,895 Rp

27,858,304 Rp : 2007AKTIVA TOTAL PERPUTARAN RATIO

kali1.139,594,264 Rp

38,799,279 Rp :2008AKTIVA TOTAL PERPUTARAN RATIO

RATIO UTANG

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Aktiva Total

UtangTotal : UTANG RATIO

%2.65%10016,364,593 Rp

10,662,428 Rp : 2006 UTANG RATIO X

%2.63%10029,706,895 Rp

18,791,384 Rp : 2007 UTANG RATIO X

%1,67%10039,594,264 Rp

26,432,369 Rp : 2008 UTANG RATIO X

TIE

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BungaBeban

EBIT : TIE

4.05kaliRp710,615

2,876,440 Rp : 2007 TIE

2.40kali816,448 Rp

8Rp1,962,46 : 2006 TIE

kali8.31,157,562 Rp

4,341,476 Rp : 2008 TIE

MARGIN LABA ATAS PENJUALAN

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Penjualan

Bersih Laba : PENJUALAN ATASLABA MARGIN

%01.3%10021,941,558 Rp

661,210 Rp : 2006 PENJUALAN ATASLABA MARGIN X

%5.3%10027,858,304 Rp

980,357 Rp : 2007 PENJUALAN ATASLABA MARGIN X

%7.2%10038,799,279 Rp

1,034,389 Rp : 2008 PENJUALAN ATASLABA MARGIN X

BEP

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Aktiva Total

EBIT : BEP

%1,12%10016,364,593 Rp

1,962,468 Rp :2006 BEP X

%7.9%10029,706,895 Rp

2,876,440 Rp : 2007 BEP x

%1.11%10039,594,264 Rp

4,341,476 Rp : 2008 BEP x

ROA

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Aktiva Total

Bersih Laba :ROA

%04,4%10016,364,593 Rp

661,210 Rp :2006ROA X

%3.3%10029,706,895 Rp

980,357 Rp : 2007ROA X

%6.2%10039,594,264 Rp

1,034,389 Rp :2008ROA X

ROE

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Saham Ekuitas

Bersih Laba : ROE

%11.13%1005,041,086 Rp

661,210 Rp :2006 ROE X

%6.13%1007,190,549 Rp

980,357 Rp : 2007 ROE X

%2.12%1008,498,749 Rp

1,034,389 Rp : 2008 ROE X

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The DuPont System

Profi t M argin T ota l A sse t T urnover

RO A E quity M ultip l ie r

RO E

EquityCommon

Assets Total

Assets Total

IncomeNet MultiplierEquity ROAROE

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The DuPont System

Profi t M argin T ota l A sse t T urnover

RO A E quity M ultip l ie r

RO E

Assets Total

Sales

Sales

IncomeNet TurnoverAsset TotalMarginProfit ROA

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The DuPont System

Profi t M argin T ota l A sse t T urnover

RO A E quity M ultip l ie r

RO E

EquityCommon

Assets Total

Assets Total

Sales

Sales

IncomeNet MultiplierEquity TurnoverAsset TotalMarginProfit ROE

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The DuPont System: PT Indofood

Multiplier EquityROA

Multiplier EquityTurnover Asset TotalMarginProfit Equity Common

AssetsTotal

AssetsTotal

Sales

Sales

IncomeNet ROE

117.51%

45.093702606.0

0937.459799.00.0266Rp878,043

64Rp39,594,2

64Rp39,594,2

79Rp38,799,2

79Rp38,799,2

9Rp1,034,38ROE

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The EndThe End