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LIKUDITAS PERUSAHAAN
Total Aktiva Lancar
1. Current Ratio
Total Hutang Lancar
2012 2013 2014 2015
6,441,710,544,081 7,497,319,451,543 8,120,805,370,192 8,748,491,608,702
1,891,617,853,724 2,640,590,023,748 2,385,920,172,489 2,365,880,490,863
3.41 2.84 3.40 3.70
Kas + Piutang
2. Quick Ratio
Total Hutang Lancar
2012 2013 2014 2015
3,797,818,305,522 3,699,839,755,090 4,359,511,057,921 5,152,700,991,791
1,891,617,853,724 2,640,590,023,748 2,385,920,172,489 2,365,880,490,863
2.01 1.40 1.83 2.18
SOLVABILITAS
1. Total Debt to Equity Total Liablilitas
Total Ekuitas
2012 2013 2014 2015
2,046,313,566,061 2,815,103,309,451 2,607,556,689,283 2,758,131,396,170
7,371,643,614,897 8,499,957,965,575 9,817,475,678,446 10,938,285,985,269
0.28 0.33 0.27 0.25
PROFITABILITAS
Laba Operasi
1. Operating Income Return on Investement (OIROI) =
Total Aktiva
2012 2013 2014 2015
2,308,017,092,492 2,572,522,717,231 2,763,700,548,048 2,720,881,244,459
9,417,957,180,958 11,315,061,275,026 12,425,032,367,729 13,696,417,381,439
0.25 0.23 0.22 0.20
Laba Operasi
2. Operating Profit Margin
Penjualan Bersih
2012 2013 2014 2015
2,308,017,092,492 2,572,522,717,231 2,763,700,548,048 2,720,881,244,459
13,636,405,178,957 16,002,131,057,048 17,368,532,547,558 17,887,464,223,321
0.17 0.16 0.16 0.15
Penjualan
2012 2013 2014 2015
1,775,098,847,932 1,970,452,449,686 2,121,090,582,630 2,057,694,281,873
13,636,405,178,957 16,002,131,057,048 17,368,532,547,558 17,887,464,223,321
0.13 0.12 0.12 0.12
PEMANFAATAN ASET
1. Total Assets Penjualan
Turnover Total Aktiva
2012 2013 2014 2015
13,636,405,178,957 16,002,131,057,048 17,368,532,547,558 17,887,464,223,321
9,417,957,180,958 11,315,061,275,026 12,425,032,367,729 13,696,417,381,439
1.45 1.41 1.40 1.31
Penjualan
2. Receivable Turnover
Rata-rata Piutang
2012 2013 2014 2015
13,636,405,178,957 16,002,131,057,048 17,368,532,547,558 17,887,464,223,321
1,786,733,428,092 2,105,767,193,933 2,369,140,159,066 2,449,491,644,372
7.63 7.60 7.33 7.30
HPP
3. Inventory Turnover
Persediaan Rata-rata
2012 2013 2014 2015
7,102,971,372,126 8,323,017,600,990 8,892,737,389,731 9,295,887,287,351
1,910,336,476,610 2,584,489,140,381 3,072,019,332,503 3,046,846,843,413
3.72 3.22 2.89 3.05
2016
5,621,389,584,708
2,317,161,787,100
2.43
2016
2,579,944,670,202
53,817,308,215
47.94
2016
3,173,776,843,388
27,461,840,701
115.57
2016
2,762,162,069,572
12,463,847,141,085
0.22
2016
445,000,282,472
12,463,847,141,085
0.04
2016
3,091,188,460,230
15,226,009,210,657
0.20
2016
3,091,188,460,230
19,374,230,957,505
0.16
2016
2,350,884,933,551
19,374,230,957,505
0.12
2016
19,374,230,957,505
15,226,009,210,657
1.27
2016
19,374,230,957,505
2,579,944,670,202
7.51
2016
9,886,262,652,473
3,173,776,843,388
3.11
2016
19,374,230,957,505
2,810,694,792,354
6.89
NERACA COMMON SIZE PT.KALBE
FARMA TBK
2012 2013 2014
(Rp)
ASET
ASET LANCAR
Kas dan setara kas 1,859,662,706,073 1,426,460,966,674 1,894,609,528,205
Piutang usaha 1,805,234,960,760 2,145,218,904,462 2,346,943,653,265
Piutang lain-lain 132,920,638,689 128,159,883,954 117,957,876,451
Aset keuangan lancar lainnya 239,187,296,256 187,742,937,561 199,389,672,567
Persediaan 2,115,483,766,910 3,053,494,513,851 3,090,544,151,155
Pajak Pertambahan Nilai dibayar 30,791,801,204 40,855,503,867 13,609,917,516
dimuka
Biaya dibayar di muka 96,676,558,937 119,253,269,711 69,088,895,897
Aset lancar lainnya 161,752,815,252 396,133,471,463 388,661,675,136
Total Aset Lancar 6,441,710,544,081 7,497,319,451,543 8,120,805,370,192
EKUITAS
Ekuitas yang Dapat Diatribusikan
kepada Pemilik Entitas Induk
Modal saham 507,800,721,100 468,751,221,100 468,751,221,100
Tambahan modal disetor, neto -32,317,540,678 -34,118,673,814 -34,118,673,814
Selisih transaksi dengan pihak non -3,069,982,400 -3,070,186,478 -3,074,787,110
pengendali
Saldo laba
Telah ditentukan penggunaannya 77,133,124,052 94,472,405,108 113,667,488,811
Belum ditentukan penggunaannya 7,173,606,932,349 7,538,715,965,642 8,787,330,471,511
Modal treasuri -687,283,369,009
Pendapatan (beban) komprehensif
lainnya:
Selisih kurs atas penjabaran laporan 3,337,783,433 36,450,368,684 40,008,270,342
keuangan
Laba (rugi) belum direalisasi atas
kenaikan (penurunan) nilai pasar 14,846,567,653 7,040,421,261 9,459,173,195
investasi, neto
Kerugian aktuarial atas liabilitas
imbalan kerja
Sub Total 7,054,054,236,500 8,108,241,521,503 9,382,023,164,035
Kepentingan Non-pengendali 317,589,378,397 391,716,444,072 435,452,514,411
Ekuitas 7,371,643,614,897 8,499,957,965,575 9,817,475,678,446
TOTAL LIABILITAS DAN EKUITAS 9,417,957,180,958 11,315,061,275,026 12,425,032,367,729
2015 2016 2012 2013 2014 2015 2016
Rp) (%)
3,205,872,747 0.02%
9,800,000,000 0.06%
3,901,901,743 -26,416,054,446
6,442,390,000
3,039,007,136
42.76 49.06
2015 2016
%)
100% 100%
-51.97% -51.03%
48.03% 48.97%
-26.99% -26.80%
-5.33% -5.40%
-0.91% -0.99%
-0.13% -0.15%
0.57% 0.68%
-0.11%
-0.49% -0.58%
0.58% 0.24%
-0.01% -0.02%
15.21% 15.96%
-3.71% -3.82%
11.50% 12.13%
0.02% -0.14%
-0.003% 0.15%
0.13% -0.03%
0.03%
0.02%
11.65% 12.15%
11.20% 11.87%
0.30% 0.26%
11.50% 12.13%
11.35% 11.89%
0.30% 0.26%
11.65% 12.15%