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Analisis Common Siz

Laporan Keuangan PT Siantar Top

Data Saldo Rekening


Aktiva
2005 2006
Aktiva Lancar
Kas dan Setara Kas 14,761,758,951 4,250,912,951
Investasi Jangka Pendek 4,000,000,000 4,000,000,000
Piutang Usaha:
Pihak Istimewa 49,112,245,508 66,321,307,123
Pihak Ketiga (telah dikurangi 33,433,612,389 15,404,683,812
penyisihan piutang ragu-ragu)
Piutang Lain-lain 4,524,827,911 11,428,309,377
Persediaan 95,588,895,932 97,006,350,377
Uang Muka Pembelian 28,158,536,127 22,245,240,500
Biaya Dibayar di Muka 1,316,704,779 1,067,578,361
Jumlah Aktiva Lancar ### ###

Aktiva Tidak Lancar


Taksiran Tagihan Pajak 6,471,520,715 6,471,520,715
Penghasilan
Properti Investasi
Aktiva Tetap (telah dikurangi 240,075,458,031 239,295,216,064
penyusutan)
Aktiva Tidak Digunakan dalam - -
Usaha
Aktiva Lain-lain - -
Jumlah Aktiva Tidak Lancar ### ###

Jumlah Aktiva ### ###


Analisis Common Size
an Keuangan PT Siantar Top - Aktiva

Data Saldo Rekening Konribusi Akun (%)


2007 2008 2005 2006 2007 2008

7,296,332,520 5,138,189,074 3.09% 0.91% 1.41% 0.82%


- - 0.84% 0.86% 0.00% 0.00%

36,470,555,405 40,422,128,402 10.29% 14.19% 7.05% 6.45%


21,457,666,237 28,881,389,296
7.00% 3.30% 4.15% 4.61%
7,073,628,651 4,321,495,617 0.95% 2.44% 1.37% 0.69%
111,510,121,037 177,038,920,787 20.02% 20.75% 21.55% 28.25%
17,967,590,826 15,112,764,295 5.90% 4.76% 3.47% 2.41%
2,723,044,593 718,330,289 0.28% 0.23% 0.53% 0.11%
### ### 48.36% 47.43% 39.52% 43.34%

- 4,398,757,568 1.36% 1.38% 0.00% 0.70%


25,275,250,000 0.00% 0.00% 0.00% 4.03%
302,175,999,887 325,176,639,144
50.28% 51.19% 58.40% 51.88%
10,773,145,532 - 0.00% 0.00% 2.08% 0.00%
- 265,920,000 0.00% 0.00% 0.00% 0.04%
### ### 51.64% 52.57% 60.48% 56.66%

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Analisis Common Siz
Laporan Keuangan PT Siantar Top -

Data Saldo Rekening


Passiva
2005 2006
Kewajiban Lancar
Hutang Bank 22,075,444,960 -
Hutang Usaha:
Hutang dengan Pihak Istimewa 2,575,550,420 412,805,899
Hutang dengan Pihak Ketiga 70,320,877,273 66,908,082,804
Hutang Lain-lain 347,682 1,052,645,761
Hutang Pajak 6,649,416,762 9,450,071,345
Biaya yang masih harus dibayar 4,395,922,943 4,046,240,960
Pendapatan diterima di muka - 480,000,000
Hutang bank - yang jatuh tempo 1,277,900,000 -
dalam waktu satu tahun
Jumlah Kewajiban Lancar ### 82,349,846,769

Kewajiban Tidak Lancar


Kewajiban Pajak Tangguhan - 37,642,883,937 37,519,936,586
Bersih
Kewajiban Tidak Lancar Lainnya 3,905,612,099 4,595,721,642
Jumlah Kewajiban Tidak 41,548,496,036 42,115,658,228
Lancar
Ekuitas
Modal Saham (ditempatkan dan 131,000,000,000 131,000,000,000
disetor penuh)
Tambahan modal disetor - bersih 300,000,000 300,000,000
Selisih penilaian kembali aktiva 1,632,406,865 1,632,406,865
tetap
Saldo Laba 195,667,197,402 210,093,207,418
Jumlah Ekuitas ### ###

Total Passiva ### ###


Analisis Common Size
an Keuangan PT Siantar Top - Passiva

Data Saldo Rekening Konribusi Akun (%)


2007 2008 2005 2006 2007 2008

45,258,813,815 114,031,394,357 4.62% 0.00% 8.75% 18.19%

- 0.54% 0.09% 0.00% 0.00%


63,820,457,340 81,861,121,384 14.73% 14.31% 12.33% 13.06%
1,860,264,940 17,606,295,868 0.00% 0.23% 0.36% 2.81%
3,054,654,552 4,243,320,247 1.39% 2.02% 0.59% 0.68%
1,596,021,024 3,433,604,624 0.92% 0.87% 0.31% 0.55%
15,000,000 315,443,038 0.00% 0.10% 0.00% 0.05%
- -
0.27% 0.00% 0.00% 0.00%
### ### 22.47% 17.62% 22.34% 35.34%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
37,895,337,356 35,581,191,997 7.88% 8.03% 7.32% 5.68%
5,327,154,198 6,240,535,521 0.82% 0.98% 1.03% 1.00%
43,222,491,554 41,821,727,518 8.70% 9.01% 8.35% 6.67%

131,000,000,000 131,000,000,000
27.44% 28.02% 25.32% 20.90%
300,000,000 300,000,000 0.06% 0.06% 0.06% 0.05%
1,632,406,865 -
0.34% 0.35% 0.32% 0.00%
225,687,974,598 232,136,877,436 40.98% 44.94% 43.62% 37.04%
### ### 68.82% 73.38% 69.31% 57.99%

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Analisis Common Size
Laporan Keuangan PT Siantar Top - Lapor

Data Saldo Rekening


Laporan Laba Rugi
2005 2006

PENJUALAN BERSIH 641,698,355,950 555,207,734,543


BEBAN POKOK PENJUALAN 553,527,991,216 468,372,887,872
LABA KOTOR 88,170,364,734 86,834,846,671
BEBAN USAHA:
Beban Penjualan 45,490,639,111 48,268,662,933
Beban Umum dan Administrasi 21,853,061,345 23,771,487,675
Jumlah Beban Usaha 67,343,700,456 72,040,150,608

LABA USAHA 20,826,664,278 14,794,696,063

PENGHASILAN (BEBAN) LAIN-


LAIN
Laba (rugi) selisih kurs-bersih (3,835,784,869) 3,793,120,115
Penghasilan bunga 507,829,353 839,002,719
Laba penjualan aktiva tetap 591,692,440 134,000,000
Beban bunga bank (3,221,214,199) (592,042,605)
Lain-lain bersih 194,347,919 2,040,321,873
Jumlah penghasilan (beban) (5,763,129,356) 6,214,402,102
lain lain - bersih

LABA SEBELUM TAKSIRAN 15,063,534,922 21,009,098,165


PENGHASILAN (BEBAN)PAJAK

TAKSIRAN PENGHASILAN
(BEBAN) PAJAK:
kini (3,008,760,500) (6,706,035,500)
tangguhan (1,418,266,920) 122,947,351
Jumlah taksiran beban pajak (4,427,027,420) (6,583,088,149)

LABA BERSIH 10,636,507,502 14,426,010,016


Analisis Common Size
uangan PT Siantar Top - Laporan Laba-rugi

Data Saldo Rekening Kontribusi Akun (%)


2007 2008 2005 2006 2007 2008

600,330,316,829 624,400,880,523 100.00% 100.00% 100.00% 100.00%


516,167,664,795 533,772,146,531 86.26% 84.36% 85.98% 85.49%
84,162,652,034 90,628,733,992 13.74% 15.64% 14.02% 14.51%

34,883,326,524 35,112,751,517 7.09% 8.69% 5.81% 5.62%


22,131,997,149 26,346,643,441 3.41% 4.28% 3.69% 4.22%
57,015,323,673 61,459,394,958 10.49% 12.98% 9.50% 9.84%

27,147,328,361 29,169,339,034 3.25% 2.66% 4.52% 4.67%

(2,651,328,538) (17,220,461,422) -0.60% 0.68% -0.44% -2.76%


182,958,859 28,038,320 0.08% 0.15% 0.03% 0.00%
628,866,192 923,660,593 0.09% 0.02% 0.10% 0.15%
(1,418,411,081) (10,827,099,256) -0.50% -0.11% -0.24% -1.73%
(632,330,543) 1,604,163,461 0.03% 0.37% -0.11% 0.26%
(3,890,245,111) -0.90% 1.12% -0.65% -4.08%
(25,491,698,304
)
23,257,083,250 3,677,640,730 2.35% 3.78% 3.87% 0.59%

(7,286,915,300) (1,175,290,100) -0.47% -1.21% -1.21% -0.19%


(375,400,770) 2,314,145,343 -0.22% 0.02% -0.06% 0.37%
(7,662,316,070) 1,138,855,243 -0.69% -1.19% -1.28% 0.18%

15,594,767,180 4,816,495,973 1.66% 2.60% 2.60% 0.77%


Analisis Rasio
Laporan Keuangan PT Siantar Top
Kelompok 1

Analisis Rasio
2006 2007 2008

ROI and Profitability


Return On Assets
3.05% 3.17% 0.84%
Return On Equity
4.30% 4.45% 1.33%

Operating Performance:
Gross Profit 15.64%
Margin 14.02% 14.51%
Operating Profit
2.66%
Margin 4.52% 4.67%
Pre-tax Profit 3.78%
Margin 3.87% 0.59%
Net Profit Margin
2.60% 2.60% 0.77%

Assets Utilization:
Cash Turn-over58.40 103.98 100.43
Account Receivable Turn Over:
Account Receivable
6.76 Turn-over
8.60 - Pihak
9.82Istimewa dan Ketiga
Account Receivable
22.74 Turn-over
32.57 - Pihak
24.81Ketiga
Sales to Inventory
5.77 5.76 4.33
Working Capital4.22
Turn-over5.26 8.98
Fixed-assets Turn-oved
2.32 2.22 1.99
Total Assets Turn-over
1.18 1.22 1.09
Liquidity
Current Ratio 2.69 1.77 1.23
Acid Test Ratio 1.23 0.63 0.36
Collection Ratio
15.83
(dalam satuan
11.05 hari)14.51
Days to Sell Inventory
74.02 (dalam
72.71 satuan
97.31
hari)
Capital Structure and Solvency
Total Debt to Equity
0.95 1.21 2.01
Long Term Debt 21.79
to Equity
22.37 139.41
Times Interest36.69
Earned 17.13 1.55