Sales

Cogs
Gross profit
Op. Exp
depreciation
Op income
Interest
Ebit
Tax
EAT (net profit)
Dividen
Laba ditahan

Sales
$
32,000,000
Cost of
(19,200,000) 60%
Gross Pro $ 12,800,000
Operatin $
(2,400,000)
Deprecia $
(1,400,000)
Operatin $ 9,000,000
Interest $
(1,140,000) 9.5%
EBT
$ 7,860,000
Tax
$
(2,672,400) 34%
EAT (Net $ 5,187,600
Dividen $
(500,000)
Laba Dit $
4,687,600
Gross Ma
Operatin
Net Marg
EBITDA
EBITDA M
Net Cash $

40%
28%
15%
10,400,000 (Operating Income + ab
33%
7,727,600 (EBITDA + Tax)

Operating Income + abs(Depreciation))

EBITDA + Tax)

kas
surat-surat berharga
piutang dagang
persediaan
sewa di bayar di muka
jumlah aktiva lancar
pabrik dan peralatan neto
jumlah aset

hutang usaha
wesel bayar
aktual
jumlah kewajiban lancar
hutang jangka panjang
hak kekayaan pemilik
jumlah kewajiban dan ekuitas

penjualan
HPP
laba kotor
beban
administrasi
bunga
penyusutan
jumlah beban
pendapatan sebelum pajak
pajak
pendapatan bersih
dividen
saldo laba

earning before tax

plus interest exp
EBIT
depreciation
EBITDA
tax exp

less change in tax payable

cash taxes
after tax cash

Neraca Perusahaan
Aktiva
$
$
$
$
$
$
$
$

2002
15,000.00
6,000.00
42,000.00
51,000.00
1,200.00
115,200.00
286,000.00
401,200.00

$
$
$
$
$
$
$
$

2003
14,000.00
6,200.00
33,000.00
84,000.00
1,100.00
138,300.00
270,000.00
408,300.00

$
$
$
$
$
$
$

2003
57,000.00
13,000.00
5,000.00
75,000.00
150,000.00
183,300.00
408,300.00

$
$
$

600,000.00
(460,000.00)
140,000.00

$
$
$
$
$
$

(70,000.00)
70,000.00
(27,100.00)
42,900.00
(31,800.00)
11,100.00

$
$
$
$
$

70,000.00
10,000.00
80,000.00
30,000.00
110,000.00

kewajiban dan ekuitas pemegang saham

$
$
$
$
$
$
$

2002
48,000.00
15,000.00
6,000.00
69,000.00
160,000.00
172,200.00
401,200.00

Laporan laba rugi

$
$
$

(30,000.00)
(10,000.00)
(30,000.00)

after tax cash flow from opt

(27,100.00)

0
$
$

(27,100.00)
82,900.00