RASIO
LIKUIDITAS
1.
Current Ratio =
Current Assets ÷ Current Liabilities x 100%
=
16.835.408.075 ÷ 13.044.369.547.114 x 100%
=
1,29 % (2016)
=
14.691.152.497.441 ÷
9.414.462.014.334 x 100%
= 1,56
% (2015)
2. Quick Ratio
= Current Assets -
Inventory ÷ Current Liabilities
=
16.835.408.075.068 - 131.016.052.721 ÷ 13.044.369.547.114
= 1.28
% (2016)
= 14.691.152.497.441 - 162.650.778.629 ÷
9.414.462.014.334
= 1,54 % (2015)
PROFIBILITAS
RATIO
1.
Net Profit
Margin =
Net Profit Before Tax ÷ Net Sales
= 612.622.455.614 ÷
22.073.899.516
= 27,75 % (2016)
= 746.091.097.181 ÷ 19.579.158.970
= 38,11 % (2015)
2.
Return OF
Investment = Net Profit Before Tax ÷
Total Assets
= 612.622.455.614 ÷
20.095.435.959.279
= 0,03
% (2016)
=
746.091.097.181 ÷ 16.761.063.514.879
= 0,05
% (2015)
3.
Earning Per
Shares =
Net Profir After Tax ÷ Average Number of Common Shares
= 404.656.636.221
÷
20.095.435.959.279
= Rp. 0,201367433 (2016)
=
878.753.954.012 ÷
16.761.063.514.849
= Rp. 0,524282933 (2015)
ACTIVITY RATIO
1.
Inventory Turn
Over =
Net Sales ÷ Inventory
=
19374230957505 ÷ 3344404151105
=
5,8 Years (2016)
=
17887464223321 ÷ 3003149535671
= 6 Years (2015)
2.
Average
Collection Period = Account Receivable ÷ (Sales per year ÷ 365)
=
2631206429124 ÷ (6440780639,9)
=
408,5 Days (2016)
= 2354779771919 ÷
(1816950582,4)
=
1296 Days (2015)
3.
Cash Turn
Over =
Cash ÷ (Sales Per Year ÷ 365)
=
2895582003331 ÷ (6440780639,9)
=
449,6 Days (2016)
=
2718619232764 ÷ (1816950582,4)
=
1496,3 Days (2015)
SOLVABILITAS
RATIO
1.
Debit Ratio =
Total Liabilities ÷ Total Equity
= 2762162069572
÷ 15226009210657
= 0.2 %
(2016)
= 2758131396170
÷ 10938285985260
= 0.3 %
(2015)
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