PT.

KIMIA FARMA TBK

NERACA, COMMON SIZE, DAN INDEKS
31 DESEMBER 2013
2011

2012

2013

Naik/(Turun) 2011 & 2012

Rp.
%
Ratio

Naik/(Turun) 2011 & 2013

Rp.
%
Ratio

Common Size
2011
2012

ASET
ASET LANCAR
Kas dan Setara Kas
Piutang Usaha : Pihak Ketiga
Piutang Lain-lain
Aset Keuangan Lancar Lainnya
Persediaan, Netto
PPN Dibayar Dimuka
Biaya Dibayar Dimuka
Aset Lancar Lainnya
Total Aset Lancar

2,291,335,810,101
1,529,991,628,590
105,319,628,145
114,342,518,384
1,705,189,186,310
20,950,213,638
75,418,523,776
151,329,150,381
5,993,876,659,325

1,859,662,706,073
1,805,234,960,760
132,920,638,689
239,187,296,256
2,115,483,766,910
30,791,801,204
96,676,558,937
161,752,815,252
6,441,710,544,081

1,426,460,966,674
2,145,218,904,462
128,159,883,954
187,742,937,561
3,053,494,513,851
40,855,503,867
119,253,269,711
396,133,471,463
7,497,319,451,543

(431,673,104,028)
275,243,332,170
27,601,010,544
124,844,777,872
410,294,580,600
9,841,587,566
21,258,035,161
10,423,664,871
447,833,884,756

(18.84)
17.99
26.21
109.18
24.06
46.98
28.19
6.89
7.47

0.81
1.18
1.26
2.09
1.24
1.47
1.28
1.07
1.07

(864,874,843,427)
615,227,275,872
22,840,255,809
73,400,419,177
1,348,305,327,541
19,905,290,229
43,834,745,935
244,804,321,082
1,503,442,792,218

(37.75)
40.21
21.69
64.19
79.07
95.01
58.12
161.77
25.08

0.62
1.40
1.22
1.64
1.79
1.95
1.58
2.62
1.25

27.69
18.49
1.27
1.38
20.61
0.25
0.91
1.83
72.44

19.75
19.17
1.41
2.54
22.46
0.33
1.03
1.72
68.40

ASET TIDAK LANCAR

Investasi pada entitas asosiasi
Aset Pajak tangguhan, neto
Tagihan restitusi Pajak Penghasilan
Aset Tetap
Aset tak berwujud, neto
Aset Tidak Lancar Lainnya
Total Aset Tidak Lancar
TOTAL ASET

53,707,821,069
37,532,392,018
28,382,911,213
1,860,288,483,732
233,007,450,563
67,758,394,920
2,280,677,453,515
8,274,554,112,840

48,951,431,557
56,264,133,006
26,389,487,884
2,254,763,272,886
341,173,421,136
248,704,890,408
2,976,246,636,877
9,417,957,180,958

42,420,010,003
72,602,976,620
34,043,461,574
2,925,546,783,050
385,267,577,327
357,861,014,909
3,817,741,823,483
11,315,061,275,026

(4,756,389,512)
18,731,740,988
(1,993,423,329)
394,474,789,154
108,165,970,573
180,946,495,488
695,569,183,362
1,143,403,068,118

(8.86)
49.91
(7.02)
21.21
46.42
267.05
30.50
13.82

0.91
1.50
0.93
1.21
1.46
3.67
1.30
1.14

(11,287,811,066)
35,070,584,602
5,660,550,361
1,065,258,299,318
152,260,126,764
290,102,619,989
1,537,064,369,968
3,040,507,162,186

(21.02)
93.44
19.94
57.26
65.35
428.14
67.40
36.75

0.79
1.93
1.20
1.57
1.65
5.28
1.67
1.37

0.65
0.45
0.34
22.48
2.82
0.82
27.56
100.00

0.52
0.60
0.28
23.94
3.62
2.64
31.60
100.00

PT. KIMIA FARMA TBK

NERACA, COMMON SIZE, DAN INDEKS
31 DESEMBER 2013
2011
KEWAJIBAN DAN EKUITAS
KEWAJIBAN LANCAR
Utang Bank
Utang Usaha :
Pihak Ketiga
Pihak Berelasi
Utang Lain-:
Pihak Ketiga
Pihak Berelasi
Beban Akrual
Liabilitas imbalan kerja jangka pendek
Utang Pajak
Bagian Jangka pendek utang sewa pembiayaan
Total Kewajiban Lancar
KEWAJIBAN TIDAK LANCAR
Liabilitas pajak tangguhan, neto
Utang Sewa Pembiayaan Jangka Panjang
Liabilitas imbalan kerja jangka panjang
Total Kewajiban Tidak Lancar

2012

2013

Naik/(Turun) 2011 & 2012

Rp.
%
Ratio

Naik/(Turun) 2011 & 2013

Rp.
%
Ratio

Common Size
2011
2012

140,056,547,003
839,252,205,094
11,146,177,035
198,842,540,750
3,581,179,155
263,014,866,434
20,123,080,849
154,286,544,102
285,388,096

204,252,407,762
793,161,241,733
15,703,499,800
286,160,154,964
4,848,295,391
361,916,843,180
29,444,628,851
195,836,997,773
293,784,270

583,823,955,413
1,123,624,060,524
28,030,519,173
373,767,266,490
5,389,417,222
314,518,392,842
24,391,340,352
186,953,727,366
91,344,366

64,195,860,759
(46,090,963,361)
4,557,322,765
87,317,614,214
1,267,116,236
98,901,976,746
9,321,548,002
41,550,453,671
8,396,174

45.84
(5.49)
40.89
43.91
35.38
37.60
46.32
26.93
2.94

1.46
0.95
1.41
1.44
1.35
1.38
1.46
1.27
1.03

443,767,408,410
284,371,855,430
16,884,342,138
174,924,725,740
1,808,238,067
51,503,526,408
4,268,259,503
32,667,183,264
(194,043,730)

316.85
33.88
151.48
87.97
50.49
19.58
21.21
21.17
(67.99)

4.17
1.34
2.51
1.88
1.50
1.20
1.21
1.21
0.32

1.69
10.14
0.13
2.40
0.04
3.18
0.24
1.86
0.00

2.17
8.42
0.17
3.04
0.05
3.84
0.31
2.08
0.00

1,630,588,528,518

1,891,617,853,724

2,640,590,023,748

261,029,325,206

16.01

1.16

1,010,001,495,230

61.94

1.62

19.71

20.09

9,838,821,193
364,977,932
117,826,726,771
128,030,525,896

10,932,346,121
78,356,010
143,685,010,206
154,695,712,337

11,931,480,758
162,581,804,945
174,513,285,703

1,093,524,928
(286,621,922)
25,858,283,435
26,665,186,441

11.11
(78.53)
21.95
20.83

1.11
0.21
1.22
1.21

2,092,659,565
(364,977,932)
44,755,078,174
46,482,759,807

21.27
(100.00)
37.98
36.31

1.21
1.38
1.36

0.12
0.00
1.42
1.55

0.12
0.00
1.53
1.64

TOTAL KEWAJIBAN
EKUITAS
Modal Saham
Tambahan Modal disetor, neto
Selisih transaksi dengan pihak non-pengendali
Saldo Laba : Telah ditentukan penggunaannya
Belum ditentukan penggunaannya
Modal Treasury
Pendapatan (Beban) komprehensif lainnya
Laba (Rugi) belum direalisasi atas kenaikan
(penurunan) nilai pasar investasi, neto
Kepentingan Non-Pengendali
TOTAL EKUITAS
TOTAL KEWAJIBAN DAN EKUITAS

1,758,619,054,414

2,046,313,566,061

2,815,103,309,451

287,694,511,647

16.36

1.16

1,056,484,255,037

60.07

1.60

21.25

21.73

507,800,721,100
(32,317,540,678)
(3,069,982,400)
62,310,754,355
6,345,128,516,533
(687,283,369,009)
2,184,702,988

507,800,721,100
(32,317,540,678)
(3,069,982,400)
77,133,124,052
7,173,606,932,349
(687,283,369,009)
3,337,783,433

468,751,221,100
(34,118,673,814)
(3,070,186,478)
94,472,405,108
7,538,715,965,642
36,450,368,684

14,822,369,697
828,478,415,816
1,153,080,445

23.79
13.06
52.78

1.00
1.00
1.00
1.24
1.13
1.00
1.53

(39,049,500,000)
(1,801,133,136)
(204,078)
32,161,650,753
1,193,587,449,109
687,283,369,009
34,265,665,696

(7.69)
5.57
0.01
51.61
18.81
(100.00)
1,568.44

0.92
1.06
1.00
1.52
1.19
16.68

6.14
(0.39)
(0.04)
0.75
76.68
(8.31)
0.03

5.39
(0.34)
(0.03)
0.82
76.17
(7.30)
0.04

20,064,328,029
301,116,927,508
6,515,935,058,426
8,274,554,112,840

14,846,567,653
317,589,378,397
7,371,643,614,897
9,417,957,180,958

7,040,421,261
391,716,444,072
8,499,957,965,575
11,315,061,275,026

(5,217,760,376)
16,472,450,889
855,708,556,471
1,143,403,068,118

5.47
13.13
13.82

0.74
1.05
1.13
1.14

(13,023,906,768)
90,599,516,564
1,984,022,907,149
3,040,507,162,186

(64.91)
30.09
30.45
36.75

0.35
1.30
1.30
1.37

0.24
3.64
78.75
100.00

0.16
3.37
78.27
100.00

PT. KIMIA FARMA TBK

LAPORAN LABA RUGI, COMMON SIZE, DAN INDEKS
31 DESEMBER 2013
2011

2012

Naik/(Turun) 2011 & 2012

Rp.
%
Ratio

2013

Naik/(Turun) 2011 & 2013

Rp.
%
Ratio

Common Size
2011
2012

PENJUALAN BERSIH
Beban Pokok Penjualan
Laba Kotor

10,911,860,141,523
5,360,686,806,582
5,551,173,334,941

13,636,405,178,957
7,102,971,372,126
6,533,433,806,831

16,002,131,057,048
8,323,017,600,990
7,679,113,456,058

2,724,545,037,434
1,742,284,565,544
982,260,471,890

24.97
32.50
17.69

1.25
1.33
1.18

5,090,270,915,525
2,962,330,794,408
2,127,940,121,117

46.65
55.26
38.33

1.47
1.55
1.38

100
49.13
50.87

100
52.09
47.91

Beban Penjualan
Beban Umum dan Administrasi
Beban Penelitian dan Pengembangan
Beban bunga dan Keuangan
Penghasilan bunga
Laba (rugi) selisih kurs, neto
Laba atas penjualan aset tetap
Rupa-rupa, neto
LABA (RUGI) SEBELUM PAJAK PENGHASILAN
BEBAN (PENGHASILAN) PAJAK
LABA (RUGI) TAHUN BERJALAN

(2,905,465,910,128)
(586,524,605,026)
(91,211,579,687)
(13,172,498,498)
96,933,578,727
(12,362,082,622)
5,730,134,350
(57,841,010,389)
1,987,259,361,668
(464,302,541,376)
1,522,956,820,292

(3,573,502,403,790)
(651,416,535,513)
(90,754,826,941)
(17,513,612,249)
74,469,005,621
19,832,825,669
18,818,935,524
(5,350,102,660)
2,308,017,092,492
(532,918,244,560)
1,775,098,847,932

(4,230,293,635,075)
(764,512,533,499)
(135,388,356,694)
(28,642,082,811)
50,425,100,828
529,460,305
21,202,496,859
(19,911,188,740)
2,572,522,717,231
(602,070,267,545)
1,970,452,449,686

(668,036,493,662)
(64,891,930,487)
456,752,746
(4,341,113,751)
(22,464,573,106)
32,194,908,291
13,088,801,174
52,490,907,729
320,757,730,824
(68,615,703,184)
252,142,027,640

22.99
11.06
(0.50)
32.96
(23.18)
(260.43)
228.42
(90.75)
16.14
14.78
16.56

1.23
1.11
0.99
1.33
0.77
(1.60)
3.28
0.09
1.16
1.15
1.17

(1,324,827,724,947)
(177,987,928,473)
(44,176,777,007)
(15,469,584,313)
(46,508,477,899)
12,891,542,927
15,472,362,509
37,929,821,649
585,263,355,563
(137,767,726,169)
447,495,629,394

45.60
30.35
48.43
117.44
(47.98)
(104.28)
270.02
(65.58)
29.45
29.67
29.38

1.46
1.30
1.48
2.17
0.52
(0.04)
3.70
0.34
1.29
1.30
1.29

(26.63)
(5.38)
(0.84)
(0.12)
0.89
(0.11)
0.05
(0.53)
18.21
(4.26)
13.96

(26.21)
(4.78)
(0.67)
(0.13)
0.55
0.15
0.14
(0.04)
16.93
(3.91)
13.02

PENDAPATAN (BEBAN) KOMPREHENSIF LAIN

Laba (Rugi) yang belum direalisasi dari aset keuangan
tersedia untuk dijual
Selisih kurs atas penjabaran laporan keuangan
LABA KOMPREHENSIF TAHUN BERJALAN

20,227,573,181
(3,463,082,408)
1,539,721,311,065

(4,217,177,806)
1,153,080,445
1,772,034,750,571

678,659,860
33,112,585,251
2,004,243,694,797

(24,444,750,987)
4,616,162,853
232,313,439,506

(120.85)
(133.30)
15.09

(0.21)
(0.33)
1.15

(19,548,913,321)
36,575,667,659
464,522,383,732

(96.64)
(1,056.16)
30.17

0.03
(9.56)
1.30

0.19
(0.03)
14.11

(0.03)
0.01
12.99

32.00

37.00

41.00

5.00

15.63

1.16

9.00

28.13

1.28

0.00

0.00

LABA BERSIH PER SAHAM DASAR

Laba Bersih

Common Size
2013

Indeks Berseri
2011
2012
2013

12.61
18.96
1.13
1.66
26.99
0.36
1.05
3.50
66.26

100
100
100
100
100
100
100
100
100

81
118
126
209
124
147
128
107
107

62
140
122
164
179
195
158
262
125

0.37
0.64
0.30
25.86
3.40
3.16
33.74
100.00

100
100
100
100
100
100
100
100

91
150
93
121
146
367
130
114

79
193
120
157
165
528
167
137

Common Size
2013

Indeks Berseri
2011
2012
2013

5.16
9.93
0.25
3.30
0.05
2.78
0.22
1.65
0.00

100
100
100
100
100
100
100
100
100

146
95
141
144
135
138
146
127
103

417
134
251
188
150
120
121
121
32

23.34

100

116

162

0.11
1.44
1.54

100
100
100
100

111
21
122
121

121
138
136

24.88

100

116

160

4.14
(0.30)
(0.03)
0.83
66.63
0.32

100
100
100
100
100
100
100

100
100
100
124
113
100
153

92
106
100
152
119
1,668

0.06
3.46
75.12
100.00

100
100
100
100

74
105
113
114

35
130
130
137

Common Size
2013

Indeks Berseri
2011
2012
2013

100
52.01
47.99

100
100
100

125
133
118

147
155
138

(26.44)
(4.78)
(0.85)
(0.18)
0.32
0.00
0.13
(0.12)
16.08
(3.76)
12.31

100
100
100
100
100
100
100
100
100
100
100

123
111
99
133
77
-160
328
9
116
115
117

146
130
148
217
52
-4
370
34
129
130
129

0.00
0.21
12.52

100
100
100

-21
-33
115

3
-956
130

0.00

100

116

128

PT. KALBE FARMA TBK

METODE ANALISA RASIO
2011

2012

Rasio Likuiditas
Current Ratio =

Total Aktiva Lancar

Total Hutang Lancar

5,993,876,659,325
1,630,588,528,518

3.68

6,441,710,544,081
1,891,617,853,724

Quick Ratio =

Kas + Efek + Piutang

Total Hutang Lancar

3,926,647,066,836
1,630,588,528,518

2.41

3,797,818,305,522
1,891,617,853,724

Cash Ratio =

Kas + efek
Total Hutang Lancar

2,291,335,810,101
1,630,588,528,518

1.41

1,859,662,706,073
1,891,617,853,724

0.98

Total Debt to Total Asset =

Aset Lancar + Hutang jangka panjang

Jumlah Aktiva

6,121,907,185,221
8,274,554,112,840

0.74

6,596,406,256,418
9,417,957,180,958

0.70

Total Debt to Total Equity =

Hutang Lancar + Hutang Jk. Panjang

Jumlah Modal Sendiri

1,758,619,054,414
6,515,935,058,426

0.27

2,046,313,566,061
7,371,643,614,897

0.28

Total Equity to Total Asset =

Jumlah Modal Sendiri

Total Aktiva

6,515,935,058,426
8,274,554,112,840

0.79

7,371,643,614,897
9,417,957,180,958

0.78

Time Interest Earned Ratio =

Earning Before Interest Tax (EBIT)

Bunga Hutang Jangka Panjang

1,987,259,361,668
117,826,726,771

16.87

2,308,017,092,492
143,685,010,206

16.06

Total Asset Turnover =

Penjualan Bersih
Total Aktiva

10,911,860,141,523
8,274,554,112,840

1.32

13,636,405,178,957
9,417,957,180,958

1.45

Receivable Turnover =

Penjualan Kredit
Rata-rata Piutang

10,911,860,141,523
1,948,948,548,200

5.60

13,636,405,178,957
1,948,948,548,200

7.00

Average Collection Period =

Piutang Rata-rata x 360

Penjualan Kredit

701,621,477,352,000
10,911,860,141,523

64

701,621,477,352,000
13,636,405,178,957

51

Inventory Turnover =

Harga Pokok Penjualan

Rata-rata Persediaan

5,360,686,806,582
2,291,389,155,690

2.34

7,102,971,372,126
2,291,389,155,690

3.10

Penjualan Bersih
Aktiva Lancar - Hutang Lancar

10,911,860,141,523
4,363,288,130,807

2.50

13,636,405,178,957
4,550,092,690,357

3.00

Persediaan Rata-rata x 360

Rata-rata Penjualan

824,900,096,048,520
13,516,798,792,509

61

824,900,096,048,520
13,516,798,792,509

61

Penjualan Bersih

1,987,259,361,668
10,911,860,141,523

0.18

2,308,017,092,492
13,636,405,178,957

0.17

Laba Bersih sesudah Pajak

Penjualan Bersih

1,539,721,311,065
10,911,860,141,523

0.14

1,772,034,750,571
13,636,405,178,957

0.13

HPP + Biaya Adm, Penjualan, umum

Penjualan Bersih

8,852,677,321,736
10,911,860,141,523

0.81

11,327,890,311,429
13,636,405,178,957

0.83

Laba Bersih Sesudah Pajak

Total Aktiva

1,539,721,311,065
8,274,554,112,840

0.19

1,772,034,750,571
9,417,957,180,958

0.19

Laba Operasi
Total Aktiva

1,987,259,361,668
8,274,554,112,840

0.24

2,308,017,092,492
9,417,957,180,958

0.25

Laba Bersih Sesudah Pajak

Modal Sendiri

1,539,721,311,065
6,515,935,058,426

0.24

1,772,034,750,571
7,371,643,614,897

0.24

Harga Pasar Saham

Pendapatan

507,800,721,100
10,911,860,141,523

0.05

507,800,721,100
13,636,405,178,957

0.04

3.41

2.01

Rasio Leverage

Activity Ratio

Working Capital Turnover =

Average Day's Inventory =

Profitability Ratio
Operating Profit Margin

Net Profit Margin =

Operating Ratio =

Rate of Return On Asset =

Operating Income Return on Investment =

Return on Net Worth =

Laba Operasi

Capital Market Ratio

Price Earning Ratio =

Growth
Kenaikan Penjualan =

Kenaikan Laba Bersih =

Penjualan tahun ini - penj. Tahun lalu

Laba Bersih tahun lalu

2,724,545,037,434
1,539,721,311,065

1.77

Laba Bersih tahun ini - laba bersih tahun lalu

Laba Bersih tahun lalu

232,313,439,506
1,539,721,311,065

0.15

2013
7,497,319,451,543
2,640,590,023,748
3,699,839,755,090
2,640,590,023,748

2.84

1.40

1,426,460,966,674
2,640,590,023,748

0.54

7,671,832,737,246
11,315,061,275,026

0.68

2,815,103,309,451
8,499,957,965,575

0.33

8,499,957,965,575
11,315,061,275,026

0.75

2,572,522,717,231
162,581,804,945

15.82

16,002,131,057,048
11,315,061,275,026

1.41

16,002,131,057,048
1,948,948,548,200

8.21

701,621,477,352,000
16,002,131,057,048

44

8,323,017,600,990
2,291,389,155,690

3.63

16,002,131,057,048
4,856,729,427,795

3.29

824,900,096,048,520
13,516,798,792,509

61

2,572,522,717,231
16,002,131,057,048

0.16

2,004,243,694,797
16,002,131,057,048

0.13

13,317,823,769,564
16,002,131,057,048

0.83

2,004,243,694,797
11,315,061,275,026

0.18

2,572,522,717,231
11,315,061,275,026

0.23

2,004,243,694,797
8,499,957,965,575

0.24

468,751,221,100
16,002,131,057,048

0.03

2,365,725,878,091
1,772,034,750,571

1.34

232,208,944,226
1,772,034,750,571

0.13