ANALISIS RASIO KEUANGAN

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Dinyatakan dalam Jutaan Rupiah

No. RASIO DAN FORMULA 2015 2014 INTERPRETASI

1 Rasio Likuiditas
Current Ratio
𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟 5.444.199 6.497.516
= = = 1,81 = = 1,85
𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟 2.998.953 3.514.707
Quick Ratio
𝑄𝑢𝑖𝑐𝑘 𝐴𝑠𝑠𝑒𝑡 2.341.776 3.113.490
= = = 0,78 = = 0,88
𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟 2.998.953 3.514.707
Cash Ratio
𝐾𝑎𝑠 497.472 346.495
= = = 0,16 = = 0,10
𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟 2.998.953 3.514.707
2 Rasio Aktivitas
Recieveable Turnover
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 6.548.403 7.221.585
= = = 11,54 = = 4,58
𝑃𝑖𝑢𝑡𝑎𝑛𝑔 567.188 1.576.875
Inventory Turnover
𝐻𝑎𝑟𝑔𝑎 𝑃𝑜𝑘𝑜𝑘 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 6.188.183 5.902.716
= = = 1,99 = = 1,74
𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛 3.102.423 3.384.026
Asset Turnover
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 6.548.403 7.221.585
= = 0,7 = = 0,73
𝐴𝑠𝑠𝑒𝑡 9.279.683 9.843.818
3 Rasio Leverage Keuangan
Debt to Asset Ratio
𝑈𝑡𝑎𝑛𝑔 3.908.615 5.344.017
= = = 0,42 = = 0,54
𝐴𝑠𝑠𝑒𝑡 9.279.683 9.843.818
Debt to Equity Ratio
𝑈𝑡𝑎𝑛𝑔 3.908.615 5.344.017
= = = 0,73 = = 1,19
𝐸𝑘𝑢𝑖𝑡𝑎𝑠 5.371.068 4.499.801
Interest Coverage
𝐸𝐵𝐼𝑇 168.163 1.024.844
= = 1,3 = = 9,16
𝐵𝑢𝑛𝑔𝑎 129.296 111.846
4 Rasio Provitabilitas
Net Profit Margin
𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 1.062.657 370.815
= = = 0,15 = = 0,05
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑜 6.874.192 7.518.010
Gross Profit Margin
𝐸𝐵𝐼𝑇 168.163 1.024.844
= = = 0,02 = = 0,13
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑜 6.874.192 7.518.010
Return On Asset
𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 1.062.657 370.815
= = = 0,11 = = 0,04
𝐴𝑠𝑠𝑒𝑡 9.279.683 9.843.818
Return On Equity
𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 1.062.657 370.815
= = = 0,19 = = 0,08
𝐸𝑘𝑢𝑖𝑡𝑎𝑠 5.371.068 4.499.801
Deviden Payout Ratio
𝐷𝑒𝑣𝑖𝑑𝑒𝑛 191.390 283.292
= = = 0,18 = = 0,76
𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 1.062.657 370.815
Retention Ratio
𝐿𝑎𝑏𝑎 𝐷𝑖𝑡𝑎ℎ𝑎𝑛 446.578 231.784
= = = 0,42 = = 0,62
𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 1.062.657 370.815