rumus analisis laporan keuangan

8/19/2019 rumus analisis laporan keuangan

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LIKUIDITAS RUMUSCurrent Ratio current assets

current liabilities x 100%

Cash Ratio

cash+marketable securities


Quick Ratio cash+marketable securities+receivable

current liabilities x

100%

current assets−inventory


Working caita! "ro#t$ to tota! assets

ratio

net working capital

total assets x 100% ATAU

workingcapital (modal kerja)

total assets x

100%

et &orking caita! current assets ' current !ia(i!ities

S)L*A+ILITAS RUMUS Tota! assets to tota! ,e(t ratio total assets

total debt x 100%

Tota! e-uit. to ,e(t ratio total equity

total debt x 100%

Tota! e-uit. to !ong ter/ ,e(t ratio totalequitylong termdebt x 100%

Tangi(!e assets ,e(t coerage total assets−intangible−current liabilities

long termdebt x

100%



Ti/e interest earne, ratio EBIT

interest x 100%

AKTI*ITAS RUMUS Tota! assets turn oer net sales

total assets x 1 ka!i

Receia(!e turn oer net credit sales

averagereceivable x 1 ka!i atau

penjualan kredit

rata−rata piutang x 1 ka!i

Aerage receia(!e receivableawal tahun+receivableakhir tahun

2

Aerage receia(!e co!!ection erio, averagereceivable

net credit sales x 20

Inentor. turnoer cost of goods sold

averageinventory x 1 ka!i

3inish goo,s turn oer cost of good soldaverage finish goods inventory x 1 ka!i

Aerage ,a.s inentor. averageinventory

cost of goods sold x 20

Working caita! turn oer net sales

net working capital x 1 ka!i

et &orking caita! current assets ' current !ia(i!ities

Current assets turn oer net sales

current assets x 1 ka!i



4oo,s in rocess turn oer cost of goods manufactured

average GIP inventory x 1 ka!i

Cost o5 goo,s /anu5akture 6ers7 4I6 a&a! tahun 8 cost o5 RM use, 8

,irect !a(or 8 5actor. oerhea, 9erse,iaan

Ra& /ateria! turn oer costof raw materialused

average RM inventory x 1 ka!i

Cost o5 ra& /ateria! use, RM a&a! tahun 8 e/(e!ian ' RM akhir

tahun

R:TA+ILITAS RUMUS6ro#t o5 tota! assets total profit

total assets x 100%

4ross ro#t /argin gross profit on sale

sales

4ross ro#t on sa!e Sa!es9 cost o5 goo,s so!,

)erating ro#t /argin ; oerating

inco/e rasio

EBIT

net sales

:+IT Sa!es ' C)4S ' oerating exenses

)erating rasio operatingexpenses

net expenses

)erating exenses 4enera! exenses 8 a,/ exenses 8

sa!es exenses

et ro#t /argin ; sa!es /argin ET net sales

R)A EBIT

total assets atau

oerating ro#t /argin x tota! assets



turn oer

et earning o&er ratio ; R)I ET

total assets

)I et sa!es ' oerating ratio

Renta(i!itas ekono/i !

M x 100% atau "#I

"#

6M net operating income

net sales x 100%

)AT) net salesnet operating assets x 100%

Keterangan <

=u(ungan 6M ,an )AT)

• 6M > )AT) ? R:

•

NOI

net sales÷

net sales

net operating assets=

NOI

NOA→RE

L @ u/!ah !a(a .ang ,iero!eh

se!a/a erio,e tertentu

M < u/!ah /o,a! atau aktia .ang

,igunakan untuk /enghasi!kan !a(a

ts(7



+:6 RUMUS+:6"Q$ atas ,asar unit $%

p−v

+:6 "S$ atas ,asar enua!an ,a!a/ ruiah $%

−&%

s

6enua!an +ia.a 8 !a(a B sa!es ? 3C 8 *C 8 et

inco/eKeterangan <

+:6 < (reak een oint

Q < -uantit. "u/!ah ro,uk .ang

,ihasi!kan ,an ,iua!$

3C < 3ixe, cost

6 < rice "harga ua! erunit$

* < (ia.a aria(!e

*c < aria(!e cost

S < o!u/e enua!an



D)L "tingkat oerating !aerage$ '( (−& )' ( (−& )− $

perusahaan EBIT

perubahan unit penjualan ?

EBIT ¿

) EBIT

¿¿¿) *

*

¿

Keterangan

Q < u/!ah unit "tota! -uantit.$

6 < harga erunit

* < (ia.a aria(!e erunit

3 < (ia.a teta er unit



D3L "tingkat #nancia! !aerage$ EBIT

EBIT −iB

perubahan E(*

perubahan EBIT ?

E(*

) E(*

¿¿¿

) EBIT

EBIT

ket <i+ " inestasi .g

,i(a.arkan$

:6S ?EA!

sa"am #eredar

rumus analisis laporan keuangan

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