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Current Ratio
Cash Ratio
RUMUS
current assets
current liabilities
cash+marketable securities
current liabilities
ATAU
Quick Ratio
x 100%
x 100%
current assetsinventory
current liabilities
x 100%
cash+marketable securities+receivable
current liabilities
100%
Working capital (profit) to total assets
ratio
x 100%
ATAU
100%
Net working capital
SOLVABILITAS
Total assets to total debt ratio
RUMUS
total assets
total debt
x 100%
total equity
total debt
x 100%
total equity
long term debt
x 100%
EBIT
interest
x 100%
AKTIVITAS
RUMUS
net sales
total assets
x 1 kali
penjualan kredit
ratarata piutang
x 1 kali
x 1 kali
atau
Average receivable
averagereceivable
net credit sales
x 360
Inventory turnover
x 1 kali
average inventory
cost of goods sold
net sales
net working capital
x 1 kali
x 360
x 1 kali
net sales
current assets
x 1 kali
direct labor
persediaan
factory
overhead
x 1 kali
RENTABILITAS
Gross profit margin
RUMUS
Operating profit
income rasio
margin
EBIT
net sales
operating
EBIT
Operating rasio
Operating expenses
operating expenses
net expenses
General expenses + adm expenses +
sales expenses
EAT
net sales
ROA
EBIT
total assets
atau
EAT
total assets
Net sales operating ratio
Rentabilitas ekonomi
L
M
x 100% atau
NOI
NOA
Keterangan :
L
: jumlah modal atau aktiva yang digunakan untuk menghasilkan laba tsb.
BEP
BEP(Q) atas dasar unit
RUMUS
FC
pv
BEP
(S)
FC
VC
1
s
Keterangan :
BEP
FC
: Fixed cost
: biaya variable
Vc
: variable cost
: volume penjualan
Q( PV )
Q ( PV )F
perusahaan EBIT
perubahan unit penjualan
EBIT
EBIT
S
S
Keterangan
Q
: harga perunit
perubahan EPS
perubahan EBIT
EPS
EPS
EBIT
EBIT
EBIT
EBIT iB