ALK - E - Kel. 13 - AKHIR

Nama Kelompok :Artha Yudha M 12030111060085Galang Ade Dwi K 12030111060112Moh.Adib 12030111060118Andika Fikri G 12030111060197

Soal

a

b

c

d Komentari prospek MMB untuk tahun-tahun kemudian.

a

b Make Cashflows Statement for year 2011. Explain the condisitions.c Analysis the future of MMB

PT. MULIA MANDIRI BERDIKARI (MMB) adalah perusahaan baru dalam bidang keramik dan saniter. Laporan Neraca dan Laporan Laba Rugi seperti pada lampiran. Anda diminta untuk membuat:

Melengkapi Laporan Neraca dan Laba Rugi dengan analisis common size. Jelaskan kondisi MMB tahun 2011 dari kondisi tahun sebelumnya. Tunjukkan hal-hal yang berbeda.

Membuat Laporan Arus Kas tahun 2011. Jelaskan kondisi cashflows perusahaan.

Membuat proyeksi Tahun 2012-2016 (5 tahun) dengan asumsi pos neraca dan pos laba rugi dibawahnya

PT MULIA MANDIRI BERDIKARI (MMB) is a new tile ceramic company in Indonesia.

Complete the 2011 Financial Report (Balanced Sheet, Income Statement) and make the common size analysis.

PT. MULIA MANDIRI BERDIKARI

FINANCIAL HIGH LIGHTYEAR 2010 TO 2011In Million Rupiah

FINANCIAL HIGHLIGHT2010 2011

12 Mon 12 Mon

BALANCE SHEETS

Kas dan bank 804,894 644,134 Piutang dagang 342,000 836,300 Persediaan 292,084 944,356 Biaya dibayar dimuka 617,525 432,661 Aktiva tetap, bersih 2,254,677 1,875,438 Biaya pra operasi ditangguhkan, bersih 87,500 75,000

Total Aset 4,398,679 4,807,889

Hutang bank 900,000 900,000 Hutang dagang 369,486 588,610 Ekuitas pemegang saham 3,000,000 3,000,000 Laba ditahan 129,194 319,279

Total Kewajiban dan Ekuitas 4,398,679 4,807,889

INCOME STATEMENTS

Penjualan bersih 3,436,000 6,490,400 Harga pokok penjualan 2,920,836 5,643,557

Laba Kotor 515,164 846,843 Beban penjualan 54,720 101,808 Beban umum dan administrasi 169,250 276,150

Laba Operasi sebelum Bunga dan Pajak 291,194 468,885 Beban bunga 162,000 278,800

Laba sebelum Pajak 129,194 190,085 Pajak Penghasilan - -

Laba Bersih 129,194 190,085

CASH FLOWS STATETMENT

Cash generated from operation - 318,041 Cash flows from investment - (200,000)Cash flows from financial - (278,800)

Net Cash Flows - (160,759)


FINANCIAL ANALYSISYEAR 2010 TO 2011In Million Rupiah

Analysis Remark2001 2002

12 Mon 12 Mon

Current Ratio times 1.62 1.92 Quick Ratio times 0.90 0.99 Net Working Capital Rp000 787,017 1,368,841 Debt to Equity Ratio times 0.30 0.30 Debt to Total Assets % 20.46% 18.72%Equity to Total Assets % 68.20% 62.40%

Gross margin % 14.99% 13.05%EBIT/ Sales % 8.47% 7.22%EBT/ Sales % 3.76% 2.93%EAT/ Sales % 3.76% 2.93%EAT/ tot asset % 2.94% 3.95%EAT/ tot equity % 4.31% 6.34%

Average daily sales Rp000 9,544 18,029 Account Receivable Turn Over days 36 46 Inventory Turn Over days 36 60 Account Payable Turn Over days 40 32 Accrued Expense Turn Over days 6 6

Net Present Value* 19.00% #NAME?Internal Rate of Return* #NAME?Payback Period #NAME? 4

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BALANCE SHEET YEAR 2010 TO 2011In Million Rupiah

BALANCE SHEET2010 2011 2012 2013 2014

12 Mon 12 Mon 12 Mon 12 Mon 12 MonProy Proy Proy

AKTIVA LANCARKas dan bank 804,894 644,134 (321,120) (65464) 6880498Piutang dagang 342,000 836,300 853026 818905 843472Persediaan bahan baku 116,833 217,742 228629 221771 226206Persediaan barang dalam proses 58,417 108,871 112137 116623 117789Persediaan barang jadi 116,833 617,742 630097 661602 668218Biaya dibayar dimuka 17,525 32,661 34621 35313 37079Uang muka sewa gedung 600,000 400,000 420000 432600 428274

Total Aktiva Lancar 2,056,502 2,857,451 1957391 2221350 9201536

AKTIVA TETAPMesin 1,817,250 2,017,250 2017250 2077768 2098545Inventaris Pabrik 800,000 800,000 824000 865200 882504Inventaris kantor 150,000 150,000 154500 162225 173581Akumulasi penyusutan (512,573) (1,091,813)

Aktiva Tetap, bersih 2,254,677 1,875,438 2995750 3105193 3154630

AKTIVA LAIN-LAINBiaya pra operasi ditangguhkan,bersih 87,500 75,000 82500 88275 91806

TOTAL AKTIVA 4,398,679 4,807,889 5035641 5414817 12447972

KEWAJIBANHutang bank/ leasing 900,000 900,000 900000 945000 926100Hutang dagang 321,292 498,791 513755 539443 550232Biaya yang masih harus dibayar 48,194 89,819 89819 93411 95280

Total Kewajiban 1,269,486 1,488,610 1503574 1577854 1571611

EkuitasSaham pemegang saham 3,000,000 3,000,000 3000000 3120000 3276000Laba ditahan 129,194 319,279 532067 716963 7600360

Total Ekuitas 3,129,194 3,319,279 3532067 3836963 10876360

TOTAL EKWAJIBAN DAN EKUITA 4,398,679 4,807,889 5035641 5414817 12447972

Asumsi Neraca2012 2013 2014

Kas dan bankNaik (turun) % per tahun Sesuai CF

Piutang dagangNaik (turun) % per tahun 2% -4% 3%

Persediaan bahan bakuNaik (turun) % 5% -3% 2%Naik (turun) % tahun 2013 15%

Persediaan barang dalam prosesNaik (turun) % per tahun 3% 4% 1%

Persediaan barang jadiNaik (turun) % per tahun 2% 5% 1%Naik (turun) % tahun 2013 15%


Biaya dibayar dimukaNaik (turun) % per tahun 6% 2% 5%

Uang muka sewa gedungNaik (turun) % per tahun 5% 3% -1%

MesinNaik (turun) % per tahun 0% 3% 1%Naik (turun) % tahun 2013 30%

Penyusutan/ tahun 10% 7% 5%Inventaris Pabrik

Naik (turun) % per tahun 3% 5% 2%Penyusutan/ tahun 13% 10% 7%

Inventaris kantorNaik (turun) % per tahun 3% 5% 7%

Penyusutan/ tahun 13% 9% 5%

Biaya pra operasi ditangguhkan,bersihAmortisasi per tahun 10% 7% 4%

Hutang bank/ leasingNaik (turun) % per tahun 0% 5% -2%

Hutang dagangNaik (turun) % per tahun 3% 5% 2%

Biaya yang masih harus dibayarNaik (turun) % per tahun 0% 4% 2%

Saham pemegang sahamNaik (turun) % per tahun 0% 4% 5%


2015 201612 Mon 12 Mon

Proy Proy

14047410 22013544835037 851738223944 228423123678 127389688265 695147

35967 36686445405 454313

16399706 24407240

2182487 2204312935454 954163180524 184134

3298465 3342610

97314 102180

19795486 27852030

953883 934805572241 577963

94327 971571620451 1609925

3177720 324127414997315 2300083018175035 26242105

19795486 27852030

2015 2016

-1% 2%

-1% 2%

5% 3%

3% 1%


-3% 2%

4% 2%

4% 1%

3% 1%

6% 2%12% 5%

4% 2%8% 3%

6% 5%

3% -2%

4% 1%

-1% 3%

-3% 2%


2010 2011 2012 2013 2014 2015Common Size Common Size Growth/Change Common Size Common Size Common Size Common Size

% % % % % % %

18.30% 13.40% -19.97%7.78% 17.39% 144.53% 16.94% 15.12% 6.78% 4.22%2.66% 4.53% 86.37% 4.54% 4.10% 1.82% 1.13%1.33% 2.26% 86.37% 2.23% 2.15% 0.95% 0.62%2.66% 12.85% 428.74% 12.51% 12.22% 5.37% 3.48%0.40% 0.68% 86.37% 0.69% 0.65% 0.30% 0.18%

13.64% 8.32% -33.33% 8.34% 7.99% 3.44% 2.25%46.75% 59.43% 38.95% 38.87% 41.02% 73.92% 82.85%

41.31% 41.96% 11.01% 40.06% 38.37% 16.86% 11.03%18.19% 16.64% 0.00% 16.36% 15.98% 7.09% 4.73%

3.41% 3.12% 0.00% 3.07% 3.00% 1.39% 0.91%-11.65% -22.71% 113.01%51.26% 39.01% -16.82% 59.49% 57.35% 25.34% 16.66%

1.99% 1.56% -14.29% 1.64% 1.63% 0.74% 0.49%

100.00% 100.00% 9.30% 100.00% 100.00% 100.00% 100.00%

20.46% 18.72% 0.00% 17.87% 17.45% 7.44% 4.82%7.30% 10.37% 55.25% 10.20% 9.96% 4.42% 2.89%1.10% 1.87% 86.37% 1.78% 1.73% 0.77% 0.48%

28.86% 30.96% 17.26% 29.86% 29.14% 12.63% 8.19%

68.20% 62.40% 0.00% 59.58% 57.62% 26.32% 16.05%2.94% 6.64% 147.13%

71.14% 69.04% 6.07% 70.14% 70.86% 87.37% 91.81%

100.00% 100.00% 9.30% 100.00% 100.00% 100.00% 100.00%

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INCOME STATEMENTYEAR 2010 TO 2011In Million Rupiah

Income Statement2010 2011 2012 2013 2014

12 Mon 12 Mon 12 Mon 12 Mon 12 MonProy Proy Proy

PenjualanProduk Keramik 2,986,000 5,860,400 6,153,420 6,522,625 6,979,209 Produk Saniter 450,000 630,000 661500 701,190 750,273

Total Penjualan 3,436,000 6,490,400 6814920 7,223,815 7729482.264

Cost of Goods SoldBahan baku dan lainnya 1,436,513 3,752,557 3,940,185 4,176,596 4,468,958 Tenaga kerja 85,800 90,090 97,297 108,000 123,120 Biaya overhead pabrik 904,700 1,240,420 1,240,420 1,314,845 1,406,884 Depresiasi mesin 266,667 333,333 366,667 392,333 411,950 Depresiasi inventaris pabrik 227,156 227,156 255,551 281,106 300,783

Total COGS 2,920,836 5,643,557 5,900,120 6,272,880

Gross Profit 515,164 846,843 914,800 950,935 7,729,482

Operating expensesBiaya penjualan 54,720 101,808 104,862 109,057 114,510 Biaya pemasaran 12,000 12,600 13,104 13,759 14,585

Biaya umum dan administrasi 126,000 232,300 236,946 246,424 253,817 Depresiasi inventaris kantor 18,750 18,750 21,094 22,992 24,142 Biaya amortisasi 12,500 12,500 13,750 14,713 15,301

Total Operating Expenses 223,970 377,958 389,756 406,944 422,354

Op Profit before Int & Tax 291,194 468,885 525,044 543,990 7,307,129

Biaya bunga 162,000 278,800 312,256 359,094 423,731

Profit Before Taxes 129,194 190,085 212,788 184,896 6,883,397

Pajak penghasilan - -

Net Income 129,194 190,085 212,788 184,896 6,883,397

Asumsi Laba Rugi2010 2011 2012 2013 2014

Penjualan Produk KeramikQuantity 2011 (Ribu m2) 46,145

Kenaikan omzet/ tahun 10% 12% 14%Price 2011 (Rp ribu) 127

Kenaikan harga/ tahun 5% 6% 7%

Penjualan Produk SaniterQuantity 2011 (Ribu pieces) 1,800

Kenaikan omzet/ tahun 25% 28% 31%

Price 2011 (Rp ribu) 350 Kenaikan harga/ tahun 5% 6% 7%

Harga Pokok Penjualan


Bahan baku dan lainnya Kenaikan harga/ tahun 5% 6% 7%

Tenaga kerja Kenaikan harga/ tahun 8% 11% 14%

Biaya overhead pabrik Kenaikan harga/ tahun 5% 6% 7%

Operating expensesBiaya penjualan

Kenaikan biaya/ tahun 3% 4% 5%Biaya pemasaran

Kenaikan biaya/ tahun 4% 5% 6%Biaya umum dan administrasi

Kenaikan biaya/ tahun 2% 4% 3%

Biaya bunga Tingkat bunga 12% 15% 18%


2,874,400 180,000 2,316,044

2015 2016 4,290 2010 2011 201212 Mon 12 Mon 335,720 Common Size Common Size Change Common Size

Proy Proy 66,667 % % % %

7,537,546 8,215,925 86.90% 90.29% 96.26% 90.29% 810,295 883,222 13.10% 9.71% 40.00% 9.71%8347840.845 9099146.521 100.00% 100.00% 88.89% 100.00%

4,826,475 5,260,857 41.81% 57.82% 161.23% 57.82% 144,050 172,860 2.50% 1.39% 5.00% 1.43% 1,519,435 1,656,184 26.33% 19.11% 37.11% 18.20% 424,309 428,552 7.76% 5.14% 25.00% 5.38% 336,877 353,721 6.61% 3.50% 0.00% 3.75%

85.01% 86.95% 93.22% 86.58%

8,347,841 9,099,147 14.99% 13.05% 64.38% 13.42%

121,380 129,877 47,088 1.59% 1.57% 86.05% 1.54% 15,606 16,854 106,300 0.35% 0.19% 5.00% 0.19% 258,893 269,249 3.67% 3.58% 84.37% 3.48% 26,073 26,855 0.55% 0.29% 0.00% 0.31% 16,219 17,030 0.36% 0.19% 0.00% 0.20% 438,171 459,865 6.52% 5.82% 68.75% 5.72%

7,909,670 8,639,282 8.47% 7.22% 61.02% 7.70%

512,715 635,767 4.71% 4.30% 72.10% 4.58%

7,396,955 8,003,515 3.76% 2.93% 47.13% 3.12%

7,396,955 8,003,515 3.76% 2.93% 47.13% 3.12%

2015 2016

16% 18%

8% 9%

34% 37%

8% 9%


8% 9%

17% 20%

8% 9%

6% 7%

7% 8%

2% 4%

21% 24%


2013 2014 2015 2016Common Size Common Size Common Size Common Size

% % % %

90.29% 90.29% 90.29% 90.29%9.71% 9.71% 9.71% 9.71%

100.00% 100.00% 100.00% 100.00%

57.82% 57.82% 57.82% 57.82%1.50% 1.59% 1.73% 1.90%

18.20% 18.20% 18.20% 18.20%5.43% 5.33% 5.08% 4.71%3.89% 3.89% 4.04% 3.89%

86.84% 0.00% 0.00% 0.00%

13.16% 100.00% 100.00% 100.00%

1.51% 1.48% 1.45% 1.43%0.19% 0.19% 0.19% 0.19%3.41% 3.28% 3.10% 2.96%0.32% 0.31% 0.31% 0.30%0.20% 0.20% 0.19% 0.19%5.63% 5.46% 5.25% 5.05%

7.53% 94.54% 94.75% 94.95%

4.97% 5.48% 6.14% 6.99%

2.56% 89.05% 88.61% 87.96%

2.56% 89.05% 88.61% 87.96%

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CASH FLOWS STATEMENTYEAR 2010 TO 2011In Million Rupiah

Cash Flows Statement2011 2012 2013 2014 2015

12 Mon 12 Mon 12 Mon 12 Mon 12 Mon

Operating ActivitiesCash generating

Net Income 190,085 212,788 184,896 6,883,397 7,396,955 FA depreciation 579,240 643311 696431 736875 809128Biaya amortisasi 12,500 13750 14713 15301 16219Building rent expenses

Cash generate/ used 781,825 869,850 896,040 7,635,573 8,222,302 Interest exp 278,800 312256 359094 423731 512715

1,060,625 1,182,106 1,255,134 8,059,305 8,735,017 Working Capital Changes

Piutang dagang (494,300) (16,726) 34,121 (24,567) 8,435 Inventories (652,272) (26,508) (29,131) (12,218) (23,674)Biaya dibayar dimuka (15,136) (1,960) (692) (1,766) 1,112 Uang muka sewa gedung 200,000 (20,000) (12,600) 4,326 (17,131)Mould purchasesHutang dagang 177,499 14,964 25,688 10,789 22,009 Biaya yang masih harus dibayar 41,625 - 3,593 1,868 (953)

Total Working Capital Changes (742,584) (50,230) 20,978 (21,567) (10,201)

Cash Flows from Operation 318,041 1,131,875 1,276,112 8,037,737 8,724,816

Investment ActivitiesFixed assets purchases (200,000) - (60,518) (20,778) (83,942)Pre operating -

Cash Flows from Investment (200,000) - (60,518) (20,778) (83,942)

Financial ActivitiesHutang bank/ leasing - Interest loan (278,800) (312,256) (359,094) (423,731) (512,715)Sharehoulder advances -

Cash Flows from Financial Activities (278,800) (312,256) (359,094) (423,731) (512,715)

Net Cash Flows (160,759) 819,619 856,500 7,593,228 8,128,159


Cash and Bank, beginning balance 804,894 644,134 (321,120) (65,464) 6,880,498 Cash and Bank, end balance 644,134 1,463,754 535,380 7,527,764 15,008,656


201612 Mon

8,003,515 809128

17030

8,829,673 635767

9,465,440

(16,701) (15,072) (719) (8,908)

5,722 2,830 (32,848)

9,432,592

(21,825)

(21,825)

(635,767)

(635,767)

8,775,000


14,047,410 22,822,411


BREAK EVEN ANALYSISYEAR 2011

Descriptions Unit Data Variable Fixed

Quantity of Unit sets per year #NAME?Net Sales Rp000 3,436,000 Number of variant variant #REF!

Unit Sales Rupiah

COGMVariable Rp000 #REF! #REF!Fixed Rp000 #REF! #REF!Depreciation var mould Rp000 #REF! #REF!Depreciation fixed Rp000 #REF! #REF!

Total COGM Rp000 #REF!

Operating ExpensesVariable Rp000 54,720 54,720 Fixed Rp000 138,000 138,000 Depreciation & amortization Rp000 31,250 31,250

Total Operating Exp Rp000 169,250

Total Cost and Expenses Rp000 #REF! #REF! #REF!

Unit Variable Cost Rupiah

Contribution Margin Rupiah

EXCLUDE INTEREST LOAN

Break Even Unit Sets per year

Sets per month

Sets per variant #REF!Sets per mo var

Break Even Sales Rp000 Fulfilled in year sales 2

INCLUDE INTEREST LOAN

Total bank loan Rp000 1,600,000 Interest Expenses Rp000 #REF! #REF!

Break Even Unit Sets per year

Sets per month

Sets per variant #REF!Sets per mo var

Break Even Sales Rp000 Fulfilled in year sales 2

%

#NAME? 100%

#REF! #REF!

#NAME? ###

#REF!#REF!#REF!#REF!

#REF!

#REF!

#REF!

Amount Rupiah

#REF!#REF!#REF!

#REF!

ALK - E - Kel. 13 - AKHIR

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