PT. Merinmart NERACA Per 31 Desember (Dalam rupiah) Tahun 2009 AKTIVA Aktiva Lancar Kas Bank 220,000 1,150,000 160,000 900,000 Tahun 2008
Piutang Usaha Persediaan Jumlah Aktiva lancar Aktiva Tidak Lancar (Aktiva Tetap) Tanah dan bangunan Mesin dan peralatan Mebel dan perlengkapan kantor Kendaraan Lain-lain Jumlah Aktiva tidak lancar (Aktiva Tetap) Dikurangi: Akumulasi penyusutan Aktiva Tidak Lancar bersih Total Aktiva PASIVA Hutang Lancar Hutang usaha Hutang bank Beban masih harus dibayar
925,000 1,610,000 3,905,000 5,970,000 6,630,000 880,000 1,145,000 325,000 14,950,000 7,300,000 7,650,000 11,555,000
950,000 1,100,000 3,110,000 5,400,000 6,000,000 1,000,000 1,010,000 300,000 13,710,000 6,500,000 7,210,000 10,320,000
665,000 800,000 25,000 -510,000 427,000 -20,000 1,387,000 -570,000 -630,000 120,000
kantor Pembelian kendaraan Pembelian lain-lain Kas yang diperoleh dari aktivitas investasi Arus kas dari aktivitas pendanaan Penerimaan dari penambahan utang bank Penerimaan dari penambahan utang jangka panjang Hasil dari penerbitan modal pemegang saham Hasil dari kapital surplus / agio saham Pembayaran dividen Kas ang diperoleh dari aktivitas pendanaan Kenaikan bersih dalam kas dan bank Saldo awal Kas (1 Januari 2008) Saldo awal Bank (1 Januari 2008) Saldo akhir Kas dan Bank (31 Desember 2009) 146,000 250,000 7,000 20,000 -260,000 163,000 310,000 160,000 900,000 1,370,000 -135,000 -25,000 1,240,000
Rasio Keuangan PT. Merinmart 1. Current Ratio = Current Assets Current Liabilities = 3.905.000 = 1.88:1 2.077.000
2. Quick Ratio =
Quick Assets = 2.295.000 = 1,10:1 Current Liabilities 2.077.000 = 6.327.000 = 0,55:1 11.555.000
4. Debt to Net = Total Debt = 6.327.000 = 2.21:1 Worth Ratio Tangible Net Worth 5.228.000 5. Times Interest = EBIT = 1.250.000 = 4,17:1 Earned Total Interest Expense 300.000 6. Average Inventory Turnover Ratio = Cost of Goods Sold = 6.000.000 = 4,43 times Average Inventory 1.355.000 a year Credit Sales = 9.000.000 = 9.73 times Accounts Receivable 925.000 a year Days in Accounting Period Receivables Turnover Ratio = 365 = 37.5 Period 9.73 days
7. Receivables Turnover =
8. Payables Turnove = Purchases = 6.510.000 = 5.31 time a year times Ratio Accounts Payable 1.227.000 Average Payable = Days in Accounting Period = 365 = 68.7 days Period Ratio Payables Turnover Ratio 5.31
9. Net Sales to = Net Sales = 9.000.000 = 0.78:1 Total Assets Total Assets 11.555.000 10. Net Profit on = Sales 11. Net Profit to = Assets Net Income = 665.000 = 7.39% Net Sales 9.000.000 Net Income Total Assets = 665.000 = 5.76% 11.555.000
12. Net Profit to = Net Income = 665.000 = 12.72% Equity Owners Equity 5.228.000