I.

RASIO LIKUIDITAS : Mengukur kemampuan perusahaan untuk membayar

pokok kewajiban jangka pendek dan bunga kewajiban jangka panjangnya.
1. Acid Test 2016 2015
𝐶𝑎𝑠ℎ + 𝐴𝑐𝑐 𝑅𝑐𝑣𝑏𝑙 + 𝑆𝑇 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 295.926 + 2.928.514 + 0 588.514 + 1.978.720 + 0
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 2.504.330 2.750.457
= 1,28754597 = 0,9333845248
Interpretasi :

2. Interest Coverage 2016 2015

𝐸𝐵𝐼𝑇 898.431 500.435
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 0 0
= =
Interpretasi :

3. Working Capital 2016 2015

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 5.949.164 4.463.635
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 2.504.330 2.750.457
= 2,375551145 = 1,622870308
Interpretasi :

II. RASIO PEMBIAYAAN : Menunjukkan besarnya pembiayaan terhadap modal

atau penghasilan perusahaan, sehingga dapat mengukur kemampuan perusahaan untuk
membayar kewajiban jangka panjangnya.
1. Debt to Equity Ratio 2016 2015
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 4.990. 139 5.094.073
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 4.264.400 3.966.907
= 1,170185489 = 1,28414228
Interpretasi :
 2. Debt to Asset Ratio 2016 2015
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 4.990.139 5.094.073
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 9.254.539 9.060.980
= 0,5392098947 = 0,5621989012
Interpretasi :

3. Solvency Ratio 2016 2015

𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 + 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛 719.228 + 0 373.750 + 0
𝑆𝑇 𝐿𝑖𝑎𝑏 + 𝐿𝑇 𝐿𝑖𝑎𝑏 2.504.330 + 2.485.809 2.750.457 + 2.343.616
= 0,1441298529 = 0,07336958069
𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 + 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛
𝑆𝑇 𝐿𝑖𝑎𝑏 + 𝐿𝑇 𝐿𝑖𝑎𝑏
Interpretasi :

III. RASIO AKTIVITAS : Mengukur kemampuan perusahaan untuk merubah asset

dan modal yang dimiliki untuk dijadikan Kas atau Penjualan.
1. Asset Turnover 2016 2015
𝑅𝑒𝑣𝑒𝑛𝑢𝑒 6.545.680 6.010.895
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 9.254.539 9.060.980
= 0,70729401 = 0,6633824377
Interpretasi :

2. Average Collection Period 2016 2015

𝐷𝑎𝑦𝑠 𝑥 𝐴𝑣𝑔 𝐴𝑚𝑜𝑢𝑛𝑡 𝑜𝑓 𝐴𝑐𝑐 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠
𝑁𝑒𝑡 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 𝐷𝑢𝑟𝑖𝑛𝑔 𝑇ℎ𝑒 𝑃𝑒𝑟𝑖𝑜𝑑
 3. Inventory Turnover 2016 2015
𝑆𝑎𝑙𝑒𝑠 6.545.680 6.010.895
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 2.069.726 1.569.104
= 3,162582873 = 3,830781771
𝐶𝑂𝐺𝑆
𝐴𝑣𝑔 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦

IV. RASIO KINERJA : Mengukur kinerja perseroan pada suatu periode tertentu,
terhadap periode sebelumnya.
1. Earning Per Share
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
Earning Per Share = 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 𝑆ℎ𝑎𝑟𝑒𝑠

Earning per share =

2. Price to Earnings
𝑆ℎ𝑎𝑟𝑒 𝑃𝑟𝑖𝑐𝑒
Price to Earnings = 𝐸𝑃𝑆

Price to Earnings =
3. Book Value Per Share
𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑚𝑚𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦
Book Value Per Share = 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 𝑆ℎ𝑎𝑟𝑒𝑠

Book Value Per Share

4. Price to Book Value
𝑆ℎ𝑎𝑟𝑒 𝑃𝑟𝑖𝑐𝑒
Price to Book Value = 𝐵𝑉𝑃𝑆

Price to Book Value =

5. Return on Asset
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
Return on Asset = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
719,228
Return on Asset = 9,254,539

6. Cash Return on Assets

𝐶𝑎𝑠ℎ 𝐹𝑙𝑜𝑤 𝑓𝑟𝑜𝑚 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛
Cash Retun on Assets = 𝑅𝑂𝐴

Cash Return on Assets =

7. Dividend Payout Ratio
 𝑇𝑜𝑡𝑎𝑙 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑
Dividend Payout Ratio = 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒

Dividend Payout Ratio =

8. Dividend Yield
𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑 𝑃𝑒𝑟 𝑆ℎ𝑎𝑟𝑒
Dividend Yield = 𝑆ℎ𝑎𝑟𝑒 𝑃𝑟𝑖𝑐𝑒

Dividend Yield =
9. Gross Profit Margin
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡
Gross Profit Margin = 𝑅𝑒𝑣𝑒𝑛𝑢𝑒

Gross Profit Margin =

10. Net Profit Margin
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
Net Profit Margin = 𝑅𝑒𝑣𝑒𝑛𝑢𝑒

Net Profit Margin =

11. Return on Equity
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
Return on Equity = 𝑇𝑜𝑡𝑎𝑙 𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠 𝐸𝑞𝑢𝑖𝑡𝑦

Return on Equity =