Sheet1JAWABAN SOAL 3 PROFORMAMODUL 2
Kapasitas mesin = 80%Sales = 1,960,000,000100%Sales =
2,450,000,000Sales 2013 = 2,744,000,000: kapasitas mesin tidak
mencukupiIncome Statement2012(1+g)1st Fase 2013Financing
Feedback2nd Fase
2013Sales1,960,000,000(1+40%)2,744,000,0002,744,000,000Variable
Cost(1,176,000,000)(1+40%)(1,646,400,000)(1,646,400,000)Contribution
Margin784,000,0001,097,600,0001,097,600,000F ixed
Cost(384,000,000)(40,000,000)(424,000,000)(424,000,000)EBIT400,000,000673,600,000673,600,000Interest
Expense(60,000,000)(60,000,000)(35,401,344)(95,401,344)EBT340,000,000613,600,000578,198,656Tax
(30%)(102,000,000)(184,080,000)(173,459,596.8)NI available of
C/S238,000,000429,520,000404,739,059.2Dividend of C/S
(60%)142,800,000257,712,000242,843,435.52Add to
RE95,200,000171,808,000161,895,623.68(9,912,376.32)Assets2012(1+g)
Add2013AFN1st Fase 2013Financing Feedback2nd Fase
2013Cash150,000,000(1+40%)210,000,000210,000,000210,000,000Account
Receivable100,000,000(1+40%)140,000,000140,000,000140,000,000Inventory150,000,000(1+40%)210,000,000210,000,000210,000,000Current
Asset400,000,000560,000,000560,000,000560,000,000Land200,000,000200,000,000200,000,000200,000,000Building550,000,000550,000,000550,000,000550,000,000Acc.
Depre.
Building(150,000,000)(25,000,000)(175,000,000)(175,000,000)(175,000,000)Machine300,000,000400,000,000700,000,000700,000,000700,000,000Acc.
Depre. Machine(100,000,000)(25,000,000 +
40,000,000)(165,000,000)(165,000,000)(165,000,000)Net Fixed
Asset800,000,0001,110,000,0001,110,000,0001,110,000,000Total
Assets1,200,000,0001,670,000,0001,670,000,0001,670,000,000
Liabilities & EquityAccount Payable
50,000,000(1+40%)70,000,00070,000,00070,000,000Accruals25,000,000(1+40%)35,000,00035,000,00035,000,000Notes
Payable75,000,00075,000,00075,000,00075,000,000Current
Liabilities150,000,000180,000,000180,000,000180,000,000
Bank Loan
(15%)200,000,000200,000,000107,276,800307,276,800307,276,800Bonds
Payable
(12%)250,000,000250,000,000160,915,200410,915,200410,915,200Total
Debt600,000,000630,000,000898,192,000898,192,000Common Stock
400,000,000400,000,000400,000,000400,000,000PIC of
C/S75,000,00075,000,00075,000,00075,000,000RE125,000,000171,808,000296,808,000296,808,000(9,912,376.32)286,895,623.68Total
L & E1,200,000,0001,401,808,0001,670,000,0001,660,087,624
AFN 268,192,000BL (40%)107,276,800AFN = 278,104,376.32Bonds
(60%)160,915,200New Interest =15% x 107,276,800 + 12% x
160,915,200New Interest =35,401,344
Sheet2
Sheet3
