Nama Entitas

total aset
aset lancar
aset tidak lancar
hutang jangka pendek (hutang Lancar)
hutang jangka panjang (hutang tidak lancar)
Total Hutang
Ekuitas Pemegang Saham
Laba sebelum pajak
Laba Kotor
Penjualan Bersih
Laba setelah pajak
Laba usaha (rugi usaha)
Total Modal Pemegang Saham
Persediaan
Piutang Usaha

Rasio Likuiditas
Current Ratio
=(

)/( )

=(

)/( )

Quick Ratio

=( )/( )
Rasio Solvabilitas
Total Debt to Equity Ratio =

=(

)/( )

=(

)/( )

( )/( ) * 100%
Total Debt to Assets Ratio =

( )/( ) * 100%

PT. Toba Pulp Lestari

334,665
62,646
272,019
90,878
118,656
209,534
125,131
2,876
1,896
51,684
2,153
5,903
125,131
44,747

Rasio Rentabilitas
Gross Profit Margin
(GPM / Margin Laba Kotor)
=(

)/( ) 100 %

=(

)/( ) 100 %

Net Profit Margin

(NPM / Margin Laba Bersih)
=(

)/( ) 100 % =( )/( ) 100 %

Operating Profit Margin
(OPM / Margin Laba Operasi)

=(

)/( ) 100 %
Perputaran Piutang
=/(

=(

)/( ) 100 %

PT. Indah Kiat Pulp

6,754,030
1,751,642
5,002,388
1,151,186
3,385,100
4,536,266
2,217,744
460,166
344,425
119,497
144,948
132,353
2,217,744
946,911
198,277

Return On Assets
(ROA)
=(

)/( ) 100 %
Return On Equity
(ROE)

=(

)/( ) 100 %
Return On Investment
(ROI)

=(

)/( ) 100 %

RASIO KEUANGAN
current ratio (%)
Quick ratio (%)
total debt to equity ratio (%)
Total debt to asset ratio (%)
Gross profit margin (%)
Net profit margin (%)
Operating profit Margin (%)
Return On Investment
Return On Assets (%)
Return On Equity (%)
Perputaran Piutang (%)
Z SCORE FORMULA
X1
X2
X3
X4
X5

Perbandingan Rasio Keuangan

PT. Toba Pulp Lestari
68.934
19.696
167.452
62.610
3.668
0.643
11.421
0.643
1.764
1.721
0.154
-0.084
0.009
0.009
0.1544

z - score formula = 0.012 X1 + 0.014 X2 + 0.033 X3 + 0.006 X4 + 0.999 X5

X1 = working capital (aset lancar - hutang lancar )/ total assets
X2 = retained earning / total assets
X3 = earning before interest and taxes /total assets
X4 = market value equity / book value of total liabilities
X5 = sales / total assets

bandingan Rasio Keuangan

PT. Indah Kiat Pulp
152.160
147.777
25.377
152.637
1,317.055
1,855.899
237.620
2.146 koreksi lagi
1.960
6.536
0.603
0.021
0.089
0.000
0.068
0.0177