Profit margin (profit margin on sales) Hasil Pengembalian Investasi (Return on investment )

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Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan: penjualan investasi. 1

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Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan : penjualan investasi. Jenis - jenis rasio Profitabilitas ( menurut Munawir ):. Profit margin (profit margin on sales) Hasil Pengembalian Investasi (Return on investment ) - PowerPoint PPT Presentation

Transcript of Profit margin (profit margin on sales) Hasil Pengembalian Investasi (Return on investment )

Page 1: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan:penjualan investasi.

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Page 2: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Profit margin (profit margin on sales)Hasil Pengembalian Investasi (Return on investment)Hasil Pengembalian Ekuitas (Return on Equity/ROE) rentabilitas ekonomiLaba Per Lembar Saham Biasa (Earning per Share of

Common Stock)

Jenis- jenis rasio Profitabilitas(menurut Munawir):

Page 3: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Gross Profit Margin =Gross Profit Margin = Gross Profit Sales

Seberapa efektif perusahaan dalam menghasilkan laba kotor dari setiap rupiah penjualannya?

Profit Margin

1. Gross Profit Margin

X 100%X 100%

Page 4: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Cash 175 Accounts Payable115

Accounts Receivable 430 S-T Notes Payable 115

Inventories 625 Current Liabilities230

Current Assets 1,230 Bonds600

Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

NeracaLMT Trustco

Laporan Laba/RugiLMT Trustco

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Net Operating Income

330Interest Expense 60

Income Before Taxes

270Taxes (40%)

108Net Income

162Common Dividends Paid

100Addition to Retained Earnings

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575_ 1,450Gross Profit Margin = = 39.7%

GrossProfit =Margin

Gross ProfitSales

Ilustrasi :

X 100%X 100%

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Operating Profit Margin =Operating Profit Margin = Operating IncomeSales

Seberapa efektif perusahaan dalam menghasilkan laba operasi dari setiap rupiah penjualannya?

2. Operating Profit Margin

X 100%X 100%

Page 6: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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NeracaLMT Trustco

Cash 175 Accounts Payable115

Accounts Receivable 430 S-T Notes Payable 115

Inventories625 Current Liabilities230 Current Assets 1,230 Long-term Debt

600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40%)

108Net Income

162Common Dividends Paid

100Addition to Retained Earnings

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Laporan Laba/RugiLMT Trustco

330_ 1,450OPM = = 22.8%

OperatingProfit =Margin

Operating Income X 100%X 100%Sales

Ilustrasi :

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Net Profit Margin =Net Profit Margin = Net IncomeSales

Seberapa besar laba bersih yang dihasilkan dari setiap rupiah penjualannya?

3. Net Profit Margin

X 100%X 100%

Page 8: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Cash 175 Accounts Payable115

Accounts Receivable 430 S-T Notes Payable 115

Inventories625 Current Liabilities230

Current Assets 1,230 Long-term Debt600

Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

NeracaLMT Trustco

Assets Liabilities

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40%)

108Net Income

162Common Dividends Paid

100Addition to Retained Earnings

62

Laporan Laba/RugiLMT Trustco

162_ 1,450Net Profit Margin = = 11.2%

NetProfit =Margin

Net IncomeSales X 100%X 100%

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ROI = ROI = Net IncomeTotal investasi(asset)

Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya?

Return on investment

X 100%X 100%

Page 10: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Cash 175 Accounts Payable115

Accounts Receivable 430 S-T Notes Payable 115

Inventories 625 Current Liabilities230

Current Assets 1,230 Long-term debt600

Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

NeracaLMT Trustco

Assets Liabilities

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40)

108Net Income%

162Common Dividends Paid

100Addition to Retained Earnings

62

Laporan Laba/RugiLMT Trustco

162_ 2,530ROA = = 6.4%

ROI Net IncomeTotal Assets

=

Ilustrasi :

X 100%X 100%

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Return on Equity =Return on Equity = Net Income Common Equity

Seberapa baik perusahaan menghasilkan laba bersih untuk pemegang ekuitas?

Return on Equity

X 100%X 100%

Page 12: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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NeracaLMT Trustco

Assets Liabilities Cash 175 Accounts Payable

115Accounts Receivable 430 S-T Notes Payable

115Inventories 625 Current Liabilities

230 Current Assets 1,230 Long-term Debt

600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40%)

108Net Income

162Common Dividends Paid

100Addition to Retained Earnings

62

Laporan Laba/RugiLMT Trustco

162_ 1,700

ROE = = 9.53%

ROE= Net Income Common Equity

Ilustrasi :

X 100%X 100%

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RENTABILITAS EKONOMI

Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya?

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RE = RE = EBITTotal aktiva

X 100%X 100%

Page 14: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

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Cash 175 Accounts Payable115

Accounts Receivable 430 S-T Notes Payable 115

Inventories 625 Current Liabilities230

Current Assets 1,230 Long-term debt600

Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

NeracaLMT Trustco

Assets Liabilities

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40)

108Net Income%

162Common Dividends Paid

100Addition to Retained Earnings

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Laporan Laba/RugiLMT Trustco

330_ 2,530RE = = 13,04%

RE EBITTotal Assets

=

Ilustrasi :

X 100%X 100%

Page 15: Profit margin (profit margin on sales) Hasil Pengembalian Investasi  (Return on  investment )

Rasio Nilai Pasar (Market value ratios)

Earning Per share /EPS

Laba Bersih EPS = --------------------------- x 1 rupiah

Jumlah Lembar saham beredar

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NeracaLMT Trustco

Assets Liabilities Cash 175 Accounts Payable

115Accounts Receivable 430 S-T Notes Payable

115Inventories 625 Current Liabilities

230 Current Assets 1,230 Long-term Debt

600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock

300Net Fixed Assets 1,300 Capital in Excess of Par

600 Total Assets 2,530 Retained Earnings

800Total Owners’ Equity 1,700

Total Liabilities and Owners Equity 2,530

Laporan Laba/RugiLMT Trustco

Sales

1,450Cost of Goods Sold

875Gross Profit

575Operating Expenses

45Depreciation

200Operating Income

330Interest Expense

60Income Before Taxes

270Taxes (40)

108Net Income

162Common Dividends Paid

100Addition to Retained Earnings

62

EPS(Laba /lbr saham) Laba BersihLbr Saham

Rp. 162100 lbrRp.1,62

EPS =

EPS =