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DANANG KOENCORO

HAFINA REHANA JANNAH


NOERAMALA ARKANA
SARAH AZIZAH

Common size Vertikal (Rasio)


Dec-12
23,82396
34,34701
58,17097

Dec-13
17,57262
34,34701
51,91963

Dec-14
15,67313
21,53061
37,20374

Dec-15
8,330109
14,33593
22,66604

Jun-16
5,436071
13,03432
18,47039

Aktiva tetap
Akumulasi penyusutan
Inventori
Aset lainnya

29,52845
0,690326
8,553647
0,812138

34,81966
1,464549
4,69581
0,789981

37,41996
0,977291
4,394611
1,473713

38,73942
1,268975
4,502603
2,701171

39,96339
1,342437
4,469522
2,792519

Current Liabilities
Long Term Liabilities

62,29798
37,70202

59,11048
40,88952

52,08311
47,91689

37,80492
62,19508

34,18699
65,81301

Cost of Revenues
Gross Profit
Expenses (Income)
Operating Profit

60,08444
39,91556
8,479055
31,43651

69,67691
30,32309
5,511071
24,81201

65,37765
34,62235
8,376467
26,24589

73,3665
26,6335
6,68164
19,95186

79,40097
20,59903
10,3016
10,29743

Other Income (Expenses)


Income before Tax
Tax
Profit for the period

1,139715
32,57686
6,091399
26,47464

-0,69328
24,11873
5,524522
18,59421

-1,09152
25,15437
5,759732
19,39464

-0,19152
19,76034
4,882859
14,87748

-1,37951
8,917917
2,10745
6,810467

Kas
Aktiva lancar
Total aktiva lancar

analisis horizontal sebagai tahun


dasar 2012
dec 2012 dec 13

dec 14

dec 15

Cash & cash equivalents

100

-22%

receivables

100

124%

62%

115%

124%

Inventories

100

-42%

-28%

-38%

-40%

current assets

100

-23%

-28%

-51%

-56%

fixed assets

100

25%

45%

54%

56%

other assets

100

3%

108%

290%

296%

Total Assets

100

6%

15%

17%

15%

Current liabilities

100

2%

-6%

-28%

-35%

100

16%

44%

96%

105%

100

7%

13%

19%

18%

Long Term Liabilities


Total Liabilities

-25%

Jun-16

-59%

-74%

Horizontal (2012 sbg tahun dasar) indeks

Dec-12

Dec-13

Dec-14

Dec-15

Jun-16

Kas

100

-0,99972787 -0,989202687

-0,971027702

-0,9704214

Aktiva lancar

100

-0,998397418 -0,995649821

-0,990407631

-0,9894685

Total aktiva lancar

100

-1 -1,000265521

-1,003362337

-1,0079751

Total liabilities

100

-0,998397418 1,714480874

1,205051885

0,0979000

authorized capital

800

800

800

800

Horizontal (2012 sbg tahun dasar)


Dec-12

Dec-13

Dec-14

Dec-15

Jun-16

Kas

100

-0,22107

-0,24601

-0,5903

-0,73736

Aktiva lancar

100

-0,22927

-0,28156

-0,51093

-0,56319

Total aktiva lancar

100

0,146104

0,171747

0,151047

Aktiva tetap

100

0,245253

0,452402

0,537256

0,557811

Akumulasi penyusutan

100

0,0009

-0,27513

1,238376

Inventori

100

-0,42026

-0,3832

-0,39855

Aset lainnya

100

0,027213

1,079731

2,89723

2,957852

Current Liabilities

100

0,015074

-0,05603

-0,27927

-0,35455

Long Term Liabilities

100

0,160258

0,435018

0,959237

1,053146

efisiensi biaya
cost effieciency
cost of good sold ratio
Operating ratio

Dec 2012 Dec 2013 Dec 2014 dEc 2016 Jun 2016
0,096188 0,048178 0,072849 0,064901 0,116811
0,600844 0,696769 0,653776 0,733665
0,096188 0,048178

0,79401

0,07285 0,064901 0,089221

Kesimpulan
PP London Sumatra Indonesia memiliki profit sebesar
berdasarkan profit of period 26%. Dengan demikian PP
London Sumatra Indonesia berada di atas PT Bakrie
Sumatra Plantation Tbk, PT Sampoerna Agro Tbk, PT
Austindo Tbk, PT Astra Agro Lestari Tbk, dan PT Smart
Tbk. Tetapi masih dibawah PT Eagle High Tbk yang
memiliki profit margin 28%. Jadi dapat disimpulkan
bahwa PP London Sumatra Indonesia Tbk memiliki
posisi kedua dari 7 perusahaan tsb.