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Liquidity ratio :
1. Current ratio (rasio lancar) = 500.000 : 250.000 = 200 % atau 2
2. Quick ratio (Rasio cepat) = (500.000 -200.000) : 250.000 = 120 % atau 1,2
3. Cash ratio ( Rasio kas) = 100.000 : 250.000 = 40 % atau 0,4
Leverage ratio/Solvency :
1. Total debt to equity ratio = 750.000 : 1.250.000 = 60 % atau 0,6 semakin
kecil angka rasio semakin baik.
2. Longterm debt to equity ratio = 500.000 : 1.250.000 = 40 % atau 0,4
3. Time interest earned ratio = 550.000 : 50.000 = 11 x
4. Debt to total assets ratio = 750.000 : 2.000.000 = 37,5 % atau 0,375
Activity ratio
Profitability ratio :
1. Gross profit margin = 1.500.000 : 4.000.000 = 37,5 % 40 %
2. Net profit margin = 250.000 : 4.000.000 = 6,25 %
3. Operating ratio = 3.450.000 : 4.000.000 = 86,25 %
4. Earning power = 250.000 : 4.000.000 = 16 %
5. Rate of return on net worth = 250.000 : 1.250.000 = 20 %