Slide 1

ANALISIS LAPORAN KEUANGAN1. PT GUDANG GARAM Tbk2. PT HM SAMPOERNA Tbk3. PT BENTOEL INTERNASIONAL INVESTAMA Tbk

Rainhard PasongkaC 301 12 013

Evarista PalulunC 301 12 095

Yunita Dewi EmorC 301 12 147

Ilamsyarah N. KailaC 301 12 153

Mutty Claudia DewindaC 301 12 170

Fadhila FitriahC 301 12 175

Fitrianita H. A. RasyidC 301 12 211

Kelompok

10

Rasio Likuiditas

Rasio lancar =

Rasio Quick =

RASIO AKTIVITAS

Perputaran total aktiva =

PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk201020112012201020112012201020112012Perputaran Piutang4,1 kali4,4 kali6,9 kali3,13 kali4,22 kali3,1 kali47,10 kali35,9 kali649,3 kaliRata-Rata Umur Piutang88,6 hari81,7 hari52,3 hari116,7 hari86,5 hari117,8 hari7,7 hari9,2 hari0,5 hariPerputaran Persediaan1,42 kali1,13 kali1,49 kali3,13 kali4,22 kali3,1 kali7,8 kali0,7 kali0,8 kaliRata-Rata Umur Persediaan257 hari323 hari244,5 hari116,7 hari86,5 hari117,8 hari46,7 hari521,42 hari456, 25 hariPerputaran Aktiva Tetap1,211,110,613,716,114,84,93,9Perputaran Total Altiva433,22,112,72,51,81,51,4

RASIO SOLVABILITAS

Rasio Total Hutang Terhadap Total Asset

Time Interest Earning

Fixed Charged Coverage

Fixed Charged Coverage =

RASIO PROFITABILITAS

Profit Margin =

ROA=

ROE =

Rasio Profitsbilitas

PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk201020112012201020112012201020112012Profit Margin11%11%8%14,8%15,2%14,7%5,5%6,5%11,1%ROA13%12%9%31,3%41,5%37,3%60,7%78,1%12,6%ROE17%21%17%1,4%1,8%2,2%75,0%97,7%179,6%

RASIO PASAR

Price Earning Ratio (PER) =

Dividen Yield =

Rasio Pembayaran Deviden =

RASIO PASAR

PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk201020112012201020112012201020112012PER 23,5 kali 20 kali 20,8 kali 68,2 kali 54,3 kali 44,07 kali 301,6 kali 361,9 kali 255,5 kali Dividen Yield5,2%5,2%5%0,19%0,19%0,24%3,8%4%3,5%Dividen Payout12%10%10%12%10%10%11,6%14,4%9%

Thank you

201020112012201020112012201020112012

Rasio Lancar2,72,22,11,61,61,61,91,11,6

Rasio Quick0,30,10,20,60,71,70,360,190,27

PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk

201020112012201020112012201020112012

Rasio Total Utang ke Total Aset0,30,370,350,50 0,460,491,220,60,7

Times Interest Earned23,6 kali26,1 kali11,1 kali5,5 kali3,7 kali1,6 kali3,8 kali2,8 kali3,01 kali

Fixed Charged Coverage10,8 kali7,5 kali8,9 kali47,4 kali27,5 kali131,2 kali4,6 kali8,2 kali5,0 kali

PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk

Sheet1PT. Gudang Garam, TbkPT. HM Sampoerna, TbkPT. Bentoel Internasional Investama, Tbk201020112012201020112012201020112012Rasio Total Utang ke Total Aset0.30.370.350.500.460.491.220.60.7Times Interest Earned23,6 kali26,1 kali11,1 kali5,5 kali3,7 kali1,6 kali3,8 kali2,8 kali3,01 kaliFixed Charged Coverage10,8 kali7,5 kali8,9 kali47,4 kali27,5 kali131,2 kali4,6 kali8,2 kali5,0 kali