Ratio Profitibilities

a) Net Profit Margin = NET INCOME

Sales
Thn 2014 :

1.419.118
4.898745 + 2981424

= 0,18

Thn 2015 :

1.780.848
5.729.126 + 3.227.559

= 0,20

Net Profit margin naik artinya efesiensi biaya keseluruhan semakin baik
b) Gross profit margin =
Thn 2014 :
Thn 2015 :

Gross profit
Sales

5.048.040
4.898.745+2.981.424

= 0,64

5.671.255
= 0,63
5.729.126 + 3.227.559

Gross profit margi turun artinya efesiensi biaya prodksi semakin buruk

c) ROA =

NET INCOME
Total asset

Thn 2014 : 1.419118 = 0,42

3.412.254
Thn 2015 : 1780.848 = 0,46
3.319.291
ROA naik arinya profibilitas naik

d) ROE = NET INCOME

TOT EQUITY
THN 2014 : 1.413.118 = 7,91
139263
Thn 2015 : 1.780.868 = 1,61
1.106.167
ROE turun artinya profitibilitas menurun