POSISI_TGL

JML_BLN
JNS_LAP
SALES_ONCREDIT
AKTV_KASBANK
AKTV_PIUDGN
AKTV_PERSEDIAAN
AKTV_LCRLAIN
AKTV_TTLAKTLCR
AKTV_TNHBGN
AKTV_MSNALAT
AKTV_INVKNDRN
AKTV_TTPLAIN
AKTV_AKUMSUSUT
AKTV_NETAKTVTTP
AKTV_BIAYATANGGUH
AKTV_AKUMAMOR
AKTV_AKTVLAIN
AKTV_TTLAKTVLAIN
AKTV_TTLAKTV
PASV_HTDG
PASV_HTBANK
PASV_KIJTHTEMPO
PASV_HTLNCR
PASV_TTLHTLNCR
PASV_HTJKPJG
PASV_HTPMGANGSHM
PASV_JKPJGLAIN
PASV_TTLHTJKPJG
PASV_TTLHT
PASV_MODALSTR
PASV_LBRGDTHN
PASV_LBRGTHNBRJLN
PASV_TTLMODAL
PASV_TTLPASIVA
POSISI_TGL
JML_BLN
IS_PENJ
IS_HPP
IS_PROSEN_PENJ1
IS_ADMOPR
IS_PROSEN_PENJ2
IS_LABAOPR
IS_SUSUT_TNHBGN
IS_SUSUT_ALAT
IS_SUSUT_INVKNDRN
IS_TTLSUSUT
IS_PNDPTN
IS_BIAYA_LAIN

12/31/12
12/31/13
12/31/14
12
12
12
Un-audited
Un-audited
Projection
100
100
100
260,421
2,061,744
4,847,703
16,670,726
13,281,907
18,757,500
794,982
799,057
2,860,519
174,626
1,436,294
2,188,375
17,900,755
17,579,002
28,654,096
0
0
0
1,036,515
2,070,207
2,070,207
0
0
0
0
0
0
937,448
1,225,485
1,353,721
99,067
844,722
716,486
0
0
0
0
0
0
0
0
0
0
0
0
17,999,822
18,423,724
29,370,582
1,140,395
505,516
2,860,519
0
0
0
534,277
647,063
647,063
7,098,671
6,824,746
11,442,075
8,773,343
7,977,325
14,949,657
2,206,703
1,624,562
1,624,562
0
0
0
0
0
0
2,206,703
1,624,562
1,624,562
10,980,046
9,601,887
16,574,219
600,000
600,000
600,000
6,303,186
6,419,776
8,221,837
116,590
1,802,061
3,974,526
7,019,776
8,821,837
12,796,363
17,999,822
18,423,724
29,370,582
12/31/12
12
8,604,548
5,490,890
64
2,195,377
26
918,281
0
45,497
0
45,497
25,088
41,773

12/31/13
12
18,942,505
10,866,210
57
5,411,896
29
2,664,399
0
128,236
0
128,236
167,792
59,528

12/31/14
12
56,272,500
34,326,225
61
15,559,346
28
6,386,929
0
128,236
0
128,236
140,681
59,528

EXPORT
EXPORT
TO
TOLOS
LOS

IS_LABA_SBLBUNGA
IS_BUNGA
IS_LABA_SBLPJK
IS_PJK
IS_LABA_BRSH
test

856,099
627,063
229,036
112,446
116,590
aaa

2,644,427
457,367
2,187,060
384,999
1,802,061
aadaa

6,339,846
530,833
5,809,013
1,834,486
3,974,526
ffff

EXPORT
EXPORT
TO
TOLOS
LOS

COMPARATIVE STATEMENT OF FINANCIAL CONDITION

1. NERACA

Nama Debitur :
Mata Uang

PT. Gatot Kaca

Lokasi

IDR

Nilai Satuan 000 (Rp ribu)

Posisi tanggal :

Jl. Rajawali no. 10. Cipinang

31-Dec-2011
Un-audited

31-Dec-2012
Un-audited

31-Dec-2013
Un-audited

AKTIVA
Kas & Bank
Piutang Dagang

226,285
15,834,966

260,421
16,670,726

2,061,744
13,281,907

4,847,703
18,757,500

Persediaan
Aktiva Lancar lainnya
Total Aktiva Lancar

795,074
168,650
17,024,975

794,982
174,626
17,900,755

799,057
1,436,294
17,579,002

2,860,519
2,188,375
28,654,096

974,017
882,415
91,602

1,036,515
937,448
99,067

2,070,207
1,225,485
844,722

2,070,207
1,353,721
716,486

Total Aktiva Lainnya

Total Aktiva

0
17,116,577

0
17,999,822

0
18,423,724

0
29,370,582

PASIVA
Hutang Dagang
Hutang Bank Jk Pendek
Hutang Jk Panjang yg Jth Tempo dlm 12 bln
Hutang Lancar lainnya
Total Hutang Lancar

1,203,792
3,079,602
0
5,929,997
10,213,391

1,140,395
0
534,277
7,098,671
8,773,343

505,516
0
647,063
6,824,746
7,977,325

2,860,519
0
647,063
11,442,075
14,949,657

Hutang Jangka Panjang

Total Hutang Jk. Panjang
Total Hutang

0
0
10,213,391

2,206,703
2,206,703
10,980,046

1,624,562
1,624,562
9,601,887

1,624,562
1,624,562
16,574,219

600,000
5,978,670
324,516
6,903,186

600,000
6,303,186
116,590
7,019,776

600,000
6,419,776
1,802,061
8,821,837

600,000
8,221,837
3,974,526
12,796,363

17,116,577

17,999,822

18,423,724

29,370,582

Mesin & Peralatan

Akumulasi Penyusutan
Total Aktiva Tetap (Net)

Modal
Laba (rugi) ditahan
Laba (rugi) tahun berjalan
Total Modal
Total Pasiva (Hutang + Modal)
Biz Banking 3.15

31-Dec-2014
Projection

2. RUGI LABA
Nama Debitur :
Mata Uang

PT. Gatot Kaca

Lokasi

: Jl. Rajawali no. 10. Cipinang

IDR

Nilai Satuan : 000 (Rp ribu)

31-Dec-2011

31-Dec-2012

31-Dec-2013

31-Dec-2014

12

12

12

12

Un-audited

Un-audited

Un-audited

Projection *)

Penjualan

6,709,473

8,604,548

18,942,505

56,272,500

Harga Pokok Penjualan

4,210,245

5,490,890

10,866,210

34,326,225

% dari Penjualan

Laba Kotor
% dari Penjualan
Biaya Umum, Adm & Operasional
% dari Penjualan
Laba Operasi

62.75%

2,499,228
37.25%

1,936,920
28.87%

562,308

63.81%

3,113,658
36.19%

2,195,377
25.51%

918,281

57.36%

8,076,295
42.64%

5,411,896
28.57%

2,664,399

Biaya Penyusutan Bangunan

Biaya Penyusutan Mesin & Peralatan

61.00%

21,946,275
39.00%

15,559,346
27.65%

6,386,929
0

49,978

45,497

128,236

128,236

Biaya Penyusutan Inv & Kendaraan

Biaya Amortisasi

Total Biaya Penyusutan

49,978

45,497

128,236

128,236

Pendapatan lain-lain

16,457

25,088

167,792

140,681

Biaya lain-lain

32,999

41,773

59,528

59,528

495,788

856,099

2,644,427

6,339,846

44,873

627,063

457,367

530,833

450,915

229,036

2,187,060

5,809,013

Laba Sebelum Bunga & Pajak (EBIT)

Biaya Bunga
Laba Sebelum Pajak (EBT)
% dari Penjualan
Pajak
Laba Bersih (Net Income / EAT)
% Laba Bersih dari Penjualan

6.72%

2.66%

11.55%

10.32%

126,399

112,446

384,999

1,834,486

324,516

116,590

1,802,061

3,974,526

4.84%

1.35%

9.51%

7.06%

RASIO KEUANGAN (annualized)

Sales Growth Rate % (MtY)

28.24

120.15

197.07

Sales Growth Rate % (YoY)

28.24

120.15

197.07

Net Income/Net Worth % (ROE)

4.70

1.66

20.43

31.06

Net Income/Assets % (ROA)

1.90

0.65

9.78

13.53

18.25

23.37

Interest/ Average Bank Debt %

Sales/ Average Assets

0.78

0.49

1.04

2.35

Current Ratio

166.69%

204.04%

220.36%

191.67%

Quick Asset Ratio

157.26%

192.98%

192.34%

157.90%

850

697

252

120

Days Inventory

68

52

26

30

Days Payable

103

75

17

30

147.95%

156.42%

108.84%

129.52%

Long Term Leverage

0.00%

31.44%

18.42%

12.70%

Time Interest Earned

1104.87%

136.53%

578.18%

1194.32%

Debt Service Coverage

1104.87%

136.53%

285.35%

1194.32%

Days Receivable

Leverage (Debt / Equity)

Biz Banking 3.15

3. CASH GENERATION
31-Dec-2011

31-Dec-2012

31-Dec-2013

31-Dec-2014

31-Dec-2015

12

12

12

12

12

Un-audited

Un-audited

Un-audited

Projection

Projection

AKTIVITAS OPERASI
Net Income (EAT)
Depreciation & Amortization

324,516

116,590

1,802,061

3,974,526

4,197,836

49,978

45,497

128,236

128,236

128,236

(15,834,966)

(835,760)

3,388,819

(5,475,593)

(937,875)

Reconciliation to Net Cash based on WC :

Decrease (Inc) in Accounts Receivable
Decrease (Inc) in Inventory

(795,074)

92

(4,075)

(2,061,462)

(143,026)

Decrease (Inc) Other Current Assets

(168,650)

(5,976)

(1,261,668)

(752,081)

(109,419)

Increase (Dec) in Accounts Payable

1,203,792

(63,397)

(634,879)

2,355,003

143,026

Increase (Dec) Other Current Liabilities

5,929,997

1,168,674

(273,925)

4,617,329

572,104

Net Cash Provided By (Used In) Oprt Act

(9,290,407)

425,720

3,144,569

2,785,959

3,850,882

(141,580)

(52,962)

(873,891)

AKTIVITAS INVESTASI
Capital Receipt (Expenditures)
Other Non Curr Assets Receipt (Expend)
Other Assets Receipt (Expend)
Net Cash Provided By (Used In) Invt Act

(141,580)

(52,962)

(873,891)

6,578,670

AKTIVITAS PENDANAAN
Fresh Capital/Other NW Incr.
Devidend
Increase (Reduction) S T Bank Debt

3,079,602

(3,079,602)

Increase (Reduction) L T Debt

2,740,980

(469,355)

Increase (Reduction) Other L T Liab

9,658,272

(338,622)

(469,355)

226,285

34,136

1,801,323

2,785,959

3,850,882

226,285

260,421

2,061,744

4,847,703

226,285

260,421

2,061,744

4,847,703

8,698,584

Net Cash Provided By (Used In) Finc Act

Increase (Decrease) in Cash & Bank

Cash & Bank at Beginning of Year
Cash & Bank at End of Year

Proof (C & B at B/S - C & B at End of Y)

Biz Banking 3.15

4. PROYEKSI KEUANGAN
Posisi tanggal :

31-Dec-2011

31-Dec-2012

31-Dec-2013

31-Dec-2014

31-Dec-2015

Jumlah Bulan :

12

12

12

12

12

Sales on Credit % :

100

100

100

Un-audited

Un-audited

Un-audited

100

100

INPUTS *)

INPUTS

Projection

Projection

PERSENTASE
Pertumbuhan Penjualan (%) (YoY)

28.24

120.15

197.07

5.00

HPP / Penjualan (%)

62.75

63.81

57.36

61.00

61.00

Bi. Umum, Adm. & Operasional / Penjualan (%)

28.87

25.51

28.57

27.65

27.65

0.25

0.29

0.89

0.25

0.25

28.03

49.10

17.60

31.58

31.58

Pendapatan lain2 / Penjualan (%)

Pajak / EBT (%)

LAMA PERPUTARAN (Jumlah hari)

Perputaran Kas & Bank
Perputaran Piutang
Perputaran Persediaan
Perputaran Aktiva Lancar lainnya

12

11

39

31

53

850

697

252

120

120

68

52

26

30

30

27

14

14

Perputaran Hutang Dagang

103

75

17

30

30

Perputaran Hutang Lancar lainnya

507

465

226

120

120

INPUTS P & L
Biaya Penyusutan Bangunan
Biaya Penyusutan Mesin & Peralatan
Biaya Penyusutan Inventaris & Kendaraan

49,978

45,497

128,236

128,236

128,236

Biaya Bunga

44,873

627,063

457,367

530,833

530,833

Biaya lain-lain

32,999

41,773

59,528

59,528

59,528

Biaya Amortisasi
CHANGES ON BALANCE SHEET
Capital Expenditure Tanah/Bangunan

62,498

1,033,692

Capital Expenditure inventaris/Kendaraan

Capital Expenditures Other Fixed Assets

Other Assets Expenditures

3,079,602

(3,079,602)

Capital Expenditure Mesin/Peralatan

Biaya yang ditangguhkan

Hutang Bank
Hutang Jk Panjang yg jth tempo dlm 12 bulan

534,277

112,786

Hutang Jangka Panjang

2,206,703

(582,141)

Hutang Pemegang Saham

Hutang Jangka Panjang lainnya

6,578,670

Devidend (other)
Fresh Capital
Biz Banking 3.15

5. SUMBER & PENGGUNAAN MODAL KERJA

Nama Debitur :
Mata Uang

PT. Gatot Kaca

:

Lokasi

IDR

: Jl. Rajawali no. 10. Cipinang

Nilai Satuan : 000 (Rp ribu)

Posisi tanggal :

31-Dec-2012

31-Dec-2013

Un-audited

Un-audited

Perubahan Modal Kerja

Sumber

Penggunaan

Penurunan

Peningkatan

AKTIVA
Kas & Bank
Piutang Dagang

260,421

2,061,744

1,801,323

16,670,726

13,281,907

3,388,819

Persediaan

794,982

799,057

4,075

Aktiva Lancar lainnya

174,626

1,436,294

1,261,668

17,900,755

17,579,002

1,036,515

2,070,207

1,033,692

937,448

1,225,485

288,037

99,067

844,722

Biaya yang ditangguhkan

Akumulasi Amortisasi

Aktiva lainnya

Total Aktiva Lainnya

17,999,822

18,423,724

1,140,395

505,516

634,879

534,277

647,063

112,786

Hutang Lancar lainnya

7,098,671

6,824,746

273,925

Total Hutang Lancar

8,773,343

7,977,325

Hutang Jangka Panjang (KI)

Total Aktiva Lancar

Tanah / Bangunan / Mesin / Peralatan
Akumulasi Penyusutan
Aktiva Tetap lainnya
Total Aktiva Tetap

Total Aktiva

PASIVA
Hutang Dagang
Hutang Bank
Bagian KI jatuh tempo dalam 12 bulan

2,206,703

1,624,562

582,141

Hutang kepada Pemegang Saham

Hutang Jangka Panjang lainnya

2,206,703

1,624,562

10,980,046

9,601,887

Total Hutang Jk. Panjang

Total Hutang
Modal Disetor
Laba (Rugi) ditahan
Laba (Rugi) tahun berjalan
Total Modal
Total Pasiva (Hutang + Modal)

NET WORKING CAPITAL

MODAL KERJA

PENINGKATAN

SUMBER

MODAL KERJA

600,000

600,000

6,303,186

6,419,776

116,590

116,590

1,802,061

1,685,471

7,019,776

8,821,837

17,999,822

18,423,724
2,090,098

1,615,833

9,127,412

9,601,677
-

474,265

3,975,870

3,501,605

474,265

INTERPRETASI
Description
Aktiva Lancar
Hutang Jangka Pendek
Jangka Pendek
Total Aktiva Tetap

Sumber

Penggunaan

(Sbr - Penggn)

3,388,819

3,067,066

112,786

908,804

(796,018) PENGGUNAAN

3,501,605

3,975,870

(474,265) PENGGUNAAN
(745,655) PENGGUNAAN

288,037

1,033,692

Total Aktiva Lainnya

Total Hutang Jangka Panjang

582,141

Modal
Jangka Panjang
Biz Banking 3.15

321,753

Interpretasi
SUMBER

0
(582,141) PENGGUNAAN

1,802,061

1,802,061

SUMBER

2,090,098

1,615,833

474,265

SUMBER

Nama Debitur :
Lokasi :

PT. Gatot Kaca

Jl. Rajawali no. 10. Cipinang
31-Dec-2011
12

LIKUIDITAS
NWC
Current Ratio
Quick Ratio
PROFITABILITAS
Gross Profit Margin
Net Profit Margin
(HPP + SGA)/Sales
SOLVABILITAS
Total Asset
DER
ROA (annualized)
ROE (annualized)
Debt Service Coverage
AKTIVITAS
Net Sales / bulan
A R T O (hari)
I T O (hari)
A P T O (hari)
Net Trade Cycle (hari)
LABA RUGI
Net Sales / bulan
COGS /bulan
SGA / bulan
EBT / bulan
Interest Expense / bulan
EAIT / bulan
EBITDA / bulan

Un-audited
Audited

31-Dec-2012
12

31-Dec-2013
12

31-Dec-2014
12

31-Dec-2015
12

6,811,584
166.69%
157.26%

9,127,412
204.04%
192.98%

9,601,677
220.36%
192.34%

13,704,439
191.67%
157.90%

18,030,511
215.10%
181.26%

37.25%
4.84%
91.62%

36.19%
1.35%
89.33%

42.64%
9.51%
85.93%

39.00%
7.06%
88.65%

39.00%
7.10%
88.65%

17,116,577
147.95%
1.90%
4.70%
1104.87%

17,999,822
156.42%
0.65%
1.66%
136.53%

18,423,724
108.84%
9.78%
20.43%
285.35%

29,370,582
129.52%
13.53%
31.06%
1194.32%

34,283,548
101.74%
12.24%
24.70%
1255.80%

559,123
850
68
103
815

717,046
697
52
75
675

1,578,542
252
26
17
262

4,689,375
120
30
30
120

4,923,844
120
30
30
120

559,123
350,854
161,410
37,576
3,739
27,043
45,481

717,046
457,574
182,948
19,086
52,255
9,716
75,133

1,578,542
905,518
450,991
182,255
38,114
150,172
231,055

4,689,375
2,860,519
1,296,612
484,084
44,236
331,211
539,007

4,923,844
3,003,545
1,361,443
511,283
44,236
349,820
566,205

ASUMSI PERHITUNGAN KREDIT

PT. Gatot Kaca

Asumsi perputaran modal kerja berdasarkan rencana usaha tahun 2013

kenaikan pendapatan (R.O.G) yaitu sebesar

197.07 % Per

31-Dec-13

Proyeksi penjualan tahun 2014

Proyeksi penjualan rata-rata perbulan tahun 2014

:
:

Rp.
Rp.

56,272,499.60
4,689,374.97

TC = ARTO+ITO-ARTO (rata-rata realisasi tahun 2010 dan 2011)

% COGS (rata-rata realisasi tahun 2010 dan 2011)

:
:

120 hari
61.00 %

% SGA (rata-rata realisasi tahun 2010 dan 2011)

Share pembiayaan bank

:
:

27.65 %
70.00 %

Perhitungan maksimum pembiayaan kredit :

70 % x ( % CGS + % SGA ) x rencana penjualan rata-rata perbulan x TC/30

Maksimum pembiayaan kredit :

70% x (61% + 27,65%) x Rp. 4.923.844 x 120/30
Fasilitas yang sedang dinikmati

Rp.
11,639,966.54

Kelonggaran (Pelampauan) Kredit

1,300,000.00

Rp.

10,339,966.54

ASUMSI PERHITUNGAN KREDIT

PT. Gatot Kaca