MEMBANDINGKAN LAPORAN KEUANGAN

MEMBANDINGKAN LAPORAN KEUANGANPT. SARANA MEDITAMA METROPOLITAN Tbk (Omni Hospital)

dengan

PT. SEJAHTERA ANUGRAHJAYA Tbk (Mayapada Hospital)

By. Dr Fiktorius Kuludong

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Current Ratio: Current Assets / Current Liabilities 0.56

PT. Sejahtera Anugrahjaya Tbk. Current Ratio

Current Assets / Current Liabilities 0.92SHORT TERM SOLVENCY OR LIQUIDITY RATIOSAnalisa :Harta lancar PT Sejahtera Anugrahjaya Tbk lebih bisa membayar hutang lancarnya di banding PT. Sarana Meditama Metropolitan Tbk.PT Sarana Meditama Metropolitan Tbk. Quick Ratio: Current Assets-Inventories / Current Liabilities 0.49

PT. Sejahtera Anugrahjaya Tbk. Quick Ratio

Current Assets-Inventories / Current Liabilities 0.86SHORT TERM SOLVENCY OR LIQUIDITY RATIOSAnalisa :Bahkan ketika dikurangi persediaan, Harta lancar PT Sejahtera Anugrahjaya Tbk lebih bisa menutupi hutang lancarnya di banding PT. Sarana Meditama Metropolitan Tbk.PT Sarana Meditama Metropolitan Tbk. Cash Ratio: CASH / Current Liabilities 0.08

PT. Sejahtera Anugrahjaya Tbk. Cash Ratio

Cash / Current Liabilities 0.78SHORT TERM SOLVENCY OR LIQUIDITY RATIOSAnalisa :Uang Tunai PT Sejahtera Anugrahjaya Tbk lebih bisa menutupi hutang lancarnya di banding PT. Sarana Meditama Metropolitan Tbk.FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Total Debt Ratio: Total Assets-Total Equity / Current Liabilities 0.62

PT. Sejahtera Anugrahjaya Tbk. Total Debt Ratio

Total Assets-Total Equity / Current Liabilities 0.40LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Total ratio utang PT. Sarana Meditama Metropolitan Tbk lebih tinggi dari PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Debt Equity Ratio Total Debt / Total Equity 1.61

PT. Sejahtera Anugrahjaya Tbk. Debt Equity Ratio

Total Debt / Total Equity

0.66

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Total utang PT. Sarana Meditama Metropolitan Tbk lebih tinggi dari PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Equity Multiplier Total Assets / Total Equity 2.61

PT. Sejahtera Anugrahjaya Tbk. Equity Multiplier

Total Assets / Total Equity

1.66

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Total Aset PT. Sarana Meditama Metropolitan Tbk lebih banyak dari PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Times Interest Earned EBIT / INTEREST 4.10

PT. Sejahtera Anugrahjaya Tbk. Times Interest Earned

EBIT / INTEREST

1.00

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Laba PT. Sarana Meditama Metropolitan Tbk lebih mampu membayar bunga dari PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. CASH COVERED RATIO EBIT + Depreciation / INTEREST 5.64

PT. Sejahtera Anugrahjaya Tbk. CASH COVERED RATIO

EBIT + Depreciation / INTEREST

-3.71

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Cash PT. Sarana Meditama Metropolitan Tbk lebih mampu membayar bunganya sendiri dari PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Inventory Turn Over cost of goods Sold / INVENTORY 17.32

PT. Sejahtera Anugrahjaya Tbk. Inventory Turn Over

Cost Goods Sold / INVENTORY

8.40

ASSETS UTILIZATION, OR TURN OVER, RATIOSAnalisa :Inventory PT. Sarana Meditama Metropolitan Tbk lebih mampu menutupi pemakaian beban pokok penjualannya sendiri daripada PT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Days Sales In Inventory 365 days / INVENTORY TURN OVER 21

PT. Sejahtera Anugrahjaya Tbk. Days Sales In Inventory

365 days / INVENTORY TURN OVER

43

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Dalam satu tahun pergerakan persediaan (Inventory) PT. Sejahtera Anugrahjaya Tbk lebih banyak daripada PT. Sarana Meditama Metropolitan Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Receivable Turn Over SALES / Account Receivable 9.34

PT. Sejahtera Anugrahjaya Tbk. Receivable Turn Over

SALES / Account Receivable

11.21

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Penjualan PT. Sejahtera Anugrahjaya Tbk lebih banyak tunai nya daripada yang berhutang sehingga penjualannya dianggap bagus dibanding PT. Sarana Mediatama Metropolitan Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Days Sales In Receivables 365 days / RECEIVABLE TURN OVER 39

PT. Sejahtera Anugrahjaya Tbk. Days Sales In Receivables 365 days / RECEIVABLE TURN OVER

33

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :P embayaran customer yang berhutang pada PT. Sarana Meditama Metropolitan Tbk lebih lama bayarnya di bandingPT. Sejahtera Anugrahjaya Tbk.

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Total Assets Turn Over SALES / Total Assets 0.66

PT. Sejahtera Anugrahjaya Tbk. Total Assets Turn Over

SALES / Total Assets

0.13

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Pendapatan PT. Sarana Mediatama Metropolitan Tbk lebih baik karena penjualannya lebih tinggi di banding PT Sejahtera Anugrahjaya

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. Capital Intensity Total Assets / SALES 1.52

PT. Sejahtera Anugrahjaya Tbk. Capital Intensity

Total Assets / SALES

7.73

LONG TERM SOLVENCY OR FINANCIAL LEVERAGE, RATIOSAnalisa :Harta PT Sejahtera Anugrahjayalebih besar di peroleh dari penjualannya di bandingkan dengan PT. Sarana Meditama

FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. PROFIT MARGIN NET INCOME / SALES 13.97%

PT. Sejahtera Anugrahjaya Tbk. PROFIT MARGIN

NET INCOME / SALES

-29.61%

PRIFITABILITY RATIOSAnalisa :Keuntungan PT. Sarana Meditama lebih banyaj karena laba bersihnya lebih banyak di bandingkan PT Sejahtera AnugrahjayaFINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. ROA NET INCOME / TOTAL ASSETS 9.17%

PT. Sejahtera Anugrahjaya Tbk. ROA NET INCOME / TOTAL ASSETS

-3.83%

PRIFITABILITY RATIOSAnalisa :Keuntungan ynag dihasilkan PT. Sarana Meditama lebih cepat mengembalikan laba bersihnya di bandingkan PT Sejahtera Anugrahjaya, karena laba bersihnya lebih besar dari harta.FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. ROE Total INCOME / TOTAL EQUITY 23.96%

PT. Sejahtera Anugrahjaya Tbk. ROE Total INCOME / TOTAL EQUITY

-6.36%

PRIFITABILITY RATIOSAnalisa :Keuntungan yang dihasilkan PT. Sarana Meditama lebih cepat menambah modal karena laba bersihnya lebih besar dari modalnya di bandingkan PT Sejahtera Anugrahjaya.FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. PRICE EARNING RATIO Price per Share / Earning Per Share 11.26

PT. Sejahtera Anugrahjaya Tbk. PRICE EARNING RATIO Price per Share / Earning Per Share -13.00

MARKET VALUE RATIOAnalisa :Harga jual saham PT. Sarana Meditama lebih baik di bandingkan PT Sejahtera Anugrahjaya.FINANCIAL STATEMENT ANALYS AND LONG TERM PLANNINGPT Sarana Meditama Metropolitan Tbk. MARKET TO BOOK RATIO Market Value per Share / Book Value Per Share 4

PT. Sejahtera Anugrahjaya Tbk. MARKET TO BOOK RATIO Market Value per Share/Book Value PerShare 1

MARKET VALUE RATIOAnalisa :Peminat untuk membeli saham PT. Sarana Meditama lebih banyak di bandingkan PT Sejahtera Anugrahjaya.TERIMA KASIH