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PRESENTASI AKUNTANSI

ANALISIS LAPORAN
KEUANGAN
PT. BUMI RESOURCES
Disusun oleh: Kelompok 2
Bhakthiar Pentha I
F0312029
Dany Adi Saputra
F0312038
Fahmi Ridwanmas RZ F0312047
Irwan Tri K
F0312067
R.Indra S Sipahutar F0312096

Latar Belakang

PT Bumi Resources Tbk


PT Bumi Resources Tbk adalah perusahaan batubara terbesar di Indonesia. Bumi
tidak hanya bergerak dibidang Pertambangan, perusahaan ini juga bergerak di
bidang Minyak, Gas Bumi dan Mineral.
Sebelum bergerak dalam bidang minyak, gas bumi dan pertambangan,
perusahaan ini berkiprah di bidang perhotelan dan pariwisata dengan nama PT
Bumi Modern Tbk.
Sejak tahun 1997, PT Bakrie Capital Indonesia mengambil alih 58,51% saham
perusahaan dari Asuransi Jiwa Bersama Bumiputera 1912. Pada tahun 1990
perusahaan resmi mencatatkan diri di Bursa Efek Jakarta (sekarang Bursa Efek
Indonesia) dan Surabaya.
PT Bumi Resources Tbk, bermarkas di Wisma Bakrie Dua, lantai tujuh Jalan H.R
Rasuna Said Kav. B.2 Jakarta.
Alamat Lengkap Kantor PT Bumi Resources Tbk:
Kantor Pusat : Wisma Bakrie 2, Lt 7 Jl. H.R. Rasuna Said Kav. B2 Jakarta 12920
Indonesia
Telepon : (62-021) 5794 2080 Fax: (62-021) 5794 2070
Email : corsec@bumiresources.com
Website : http://www.bumiresources.com

Vertical Analysis
Condensed Statements of Financial
Position
Condensed Income Statements

Condensed Statements of Financial


Position

Condensed Income Statements

RATIO ANALYSIS
Liquidity Ratios
Profitability Ratios
Solvency Ratios

LIQUIDITY RATIOS
Current Ratio
= Current Assets: Current Liabilities
= 2.263.210.808 : 2.559.443.581
= 0,88 : 1
Acid-test Ratio
= Current Assets- Inventory/ Current
Liabilities
= 2.263.210.808274.653.620/2.559.443.581
= 0.77 : 1

Receivable Turnover
= Net Revenues / Average Net
Receivables
= 3.775.518.192/890.309.598
= 4,24 times
Inventory Turnover
= Cost of Revenues/ Average Inventory
= 2.778.275.860/ 432.085.492:2
= 12.85 times

PROFITABILITY RATIOS
Profit Margin
= Net Income (loss)/Net revenues
= (765.626.035)/3.775.518.192 x
100%
= 20,28 %
Asset Turnover
= Net Revenues/Average Assets
= 3.775.518.192/7.409.826.473
= 0,50 times

Return on Assets
= Net Income (loss)/ Average Assets x 100%
= (765.626.035)/7.409.826.473 x 100%
= 10,3 %
Return in Ordinary Shareholders Equity
= Net Income(loss)-Preference Dividends/
Average Ordinary Shareholders Equity
= (765.626.035)(27.180.104)/497.343.226,5
= (792.806.139)/497.343.226,5 x 100%
= 134%

Earning Per Share (EPS)


=Net Income (loss)/Weightedaverage
ordinary shares
outstanding
= (765.626.035)/ 1.476.792.700
= 0,51
Price Earnings Ratio
= Market Price per Share/Earning
per
Share
= 32,82/0,51
= 64,35

Payout Ratio
=Cash Dividends/Net Income (loss)
= 98.639.060/ (765.626.035) x
100%
= 12,8 %

SOLVENCY RATIO
Debt to Total Assets Ratio
=Total Debt/Total Assets
= 6.962.177.504/7.354.327.207
= 94,6 %
Times Interest Earned
= Income before Income Taxes and
Interest
expenses/ Interest Expense
= 420./620.537.761
= 1,08 times