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PT.

MARTINA BERTO
ANALISIS COMMON-SIZE LAPORAN LABA RUGI
PER 31 DESEMBER 2013, 2014 & 2015

Rekening 2015 rasio 2014 rasio


Penjualan Netto 694,782,752,351 100.00% 671,398,849,823 100.00%
beban pokok penjualan 352,531,773,903 -50.74% 331,723,960,863 -49.41%
laba bruto 342,250,978,448 49.26% 339,674,888,960 50.59%
beban penjualan dan pemasaran 276,404,928,033 -39.78% 258,020,744,538 -38.43%
beban umum dan administrasi 74,365,330,842 -10.70% 71,244,346,035 -10.61%
pendapatan operasi lain-lain 1,867,803,500 0.27% 1,388,522,792 0.21%
beban operasi lain-lain 4,803,093,384 -0.69% 2,140,697,145 -0.32%
laba (rugi) usaha 11,454,570,311 -1.65% 9,657,624,034 1.44%
pendapatan keuangan 1,998,268,064 0.29% 4,399,473,920 0.66%
beban keuangan 7,376,918,619 -1.06% 6,644,855,478 -0.99%
laba sebelum pajak 16,833,220,866 -2.42% 7,412,242,476 1.10%
beban pajak penghasilan 2,776,670,972 0.40% 3,202,569,196 -0.48%
laba (rugi) setelah pajak 14,056,549,894 -2.02% 4,209,673,280 0.63%
PT. MARTINA BERTO
ANALISIS COMMON-SIZE N
PER 31 DESEMBER 2013, 201

2013 rasio Rekening 2015


641,284,586,295 100.00% aset lancar
315,414,276,301 -49.18% kas dan setara kas 30,922,884,864
325,870,309,994 50.82% piutang usaha - pihak ketiga 15,371,431,200
227,579,776,482 -35.49% piutang usaha - pihak berelasi 321,387,023,097
70,607,464,988 -11.01% aset lancar lainnya 3,899,569,609
1,263,998,983 0.20% piutang non usaha - pihak berelasi 324,110,872
7,412,065,075 -1.16% persediaan 76,682,141,187
21,535,002,432 3.36% uang muka lainnya 9,937,887,756
5,997,743,794 0.94% beban dibayar dimuka 8,779,014,147
4,526,573,964 -0.71% total aset lancar 467,304,062,732
23,006,172,262 3.59% aset tidak lancar
6,843,350,187 -1.07% aset tidak lancar lainnya 3,085,287,073
16,162,822,075 2.52% aset tetap 145,278,949,208
taksiran klaim pph 16,302,826,251
aset pajak tagguhan netto 16,928,251,976
total aset tetap 181,595,314,508
TOTAL ASET 648,899,377,240
liabilitas
liabilitas jangka pendek
utang bank jangka pendek 41,315,424,803
utang usaha - pihak ketiga 47,462,859,570
liabilitas jangka pendek lainnya 12,012,012,362
utang non-usaha dari pihak berelasi 5,054,856,915
Rekening 2015
b. masih harus dibayar-pihak ketiga 31,929,009,729
b. masih harus dibayar-pihak berelasi 3,169,610,460
utang pph 1,384,888,853
utang pajak lain-lain 5,865,966,073
utang sewa jatuh tempo 866,359,481
total liabilitas jangka pendek 149,060,990,261
liabilitas jangka panjang
utang sewa 1,537,332,816
liabilitas diestimasi imbalan karyawan 64,087,460,212
total liabilitas jangka panjang 65,624,793,028
TOTAL LIABILITAS 214,685,783,289
ekuitas
modal saham 107,000,000,000
agio saham 214,500,000,000
komponen ekuitas lainnya 56,134,023
saldo laba telah ditentukan
penggunaannya 2,500,000,000
saldo laba belum ditentukan
penggunaannya 109,527,323,968
cadangan penjabaran mata uang
asing 741,847,264
cadangan tersedia untuk dijual
total ekuitas yang dapat diatribusikan
kepada pemilik entitas induk 434,213,037,209
kepentingan non pengendali 558,757
TOTAL EKUITAS 434,213,595,966

TOTAL LIABILITAS DAN EKUITAS 648,899,379,255


PT. MARTINA BERTO
ISIS COMMON-SIZE NERACA
DESEMBER 2013, 2014 & 2015

rasio 2014 rasio 2013 rasio

4.77% 41,256,538,369 6.62% 47,589,357,527 7.78%


2.37% 12,466,564,617 2.00% 12,064,537,872 1.97%
49.53% 290,737,060,603 46.67% 265,516,191,619 43.40%
0.60% 4,023,134,337 0.65% 50,680,720,152 8.28%
0.05% 116,943,766 0.02% 234,592,015 0.04%
11.82% 74,985,171,053 12.04% 53,263,258,533 8.71%
1.53% 10,035,476,173 1.61% 13,135,271,088 2.15%
1.35% 8,500,742,381 1.36% 11,276,747,028 1.84%
72.01% 442,121,631,299 70.97% 453,760,675,834 74.17%

0.48% 3,712,251,509 0.60% 4,104,245,774 0.67%


22.39% 148,954,451,135 23.91% 134,670,265,336 22.01%
2.51% 12,208,597,933 1.96% 8,510,854,646 1.39%
2.61% 16,005,168,518 2.57% 10,723,703,738 1.75%
27.99% 180,880,469,095 29.03% 158,009,069,494 25.83%
100.00% 623,002,100,394 100.00% 611,769,745,328 100.00%

6.37% 33,874,656,885 5.44% 53,229,439,942 8.70%


7.31% 51,590,268,910 8.28% 43,016,379,298 7.03%
1.85% 6,503,474,941 1.04% 3,367,243,380 0.55%
0.78% 667,240,061 0.11% 604,863,040 0.10%
rasio 2014 rasio 2013 rasio
4.92% 6,477,056,396 1.04% 3,182,653,214 0.52%
0.49% 3,385,504,706 0.54% 2,435,345,056 0.40%
0.21% 1,729,725,504 0.28% 1,741,011,875 0.28%
0.90% 7,309,118,832 1.17% 5,683,201,168 0.93%
0.13% 146,675,944 0.02% 424,361,458 0.07%
22.97% 111,683,724,193 17.93% 113,684,500,444 18.58%

0.24% 21,113,159 0.00% 46,818,804 0.01%


9.88% 68,405,186,136 10.98% 46,719,963,375 7.64%
10.11% 68,426,299,295 10.98% 46,766,782,179 7.64%
33.08% 180,110,023,488 28.91% 160,451,282,623 26.23%

16.49% 107,000,000,000 17.17% 107,000,000,000 17.49%


33.06% 214,500,000,000 34.43% 214,500,000,000 35.06%
-0.01% 56,134,023 -0.01% 80,597,150 -0.01%

0.39% 2,000,000,000 0.32% 1,500,000,000 0.25%

16.88% 118,523,061,447 19.02% 126,954,987,515 20.75%

0.11% 924,542,865 0.15% 1,014,312,910 0.17%


404,630,968 0.07%

66.92% 442,891,470,289 71.09% 451,293,334,243 73.77%


0.00% 608,631 0.00% 25,130,475 0.00%
66.92% 442,892,078,920 71.09% 451,318,464,718 73.77%

100.00% 623,002,102,408 100.00% 611,769,747,341 100.00%


PT. MARTINA BERTO
ANALISIS COMPARATIVE LAPORAN LABA RUGI
PER 31 DESEMBER 2013 & 2014

31 desember kenaikan (penurunan)


Rekening
2013 2014 Rp % rasio
Penjualan Netto 641,284,586,295 671,398,849,823 30,114,263,528 4.70% 1.05
beban pokok penjualan 315,414,276,301 331,723,960,863 16,309,684,562 5.17% 1.05
laba bruto 325,870,309,994 339,674,888,960 13,804,578,966 4.24% 1.04
beban penjualan dan pemasaran 227,579,776,482 258,020,744,538 30,440,968,056 13.38% 1.13
beban umum dan administrasi 70,607,464,988 71,244,346,035 636,881,047 0.90% 1.01
pendapatan operasi lain-lain 1,263,998,983 1,388,522,792 124,523,809 9.85% 1.10
beban operasi lain-lain 7,412,065,075 2,140,697,145 5,271,367,930 -71.12% 0.29
laba (rugi) usaha 21,535,002,432 9,657,624,034 11,877,378,398 -55.15% 0.45
pendapatan keuangan 5,997,743,794 4,399,473,920 1,598,269,874 -26.65% 0.73
beban keuangan 4,526,573,964 6,644,855,478 2,118,281,514 46.80% 1.47
laba sebelum pajak 32,059,320,190 20,701,953,432 11,357,366,758 -35.43% 0.65
beban pajak penghasilan 6,843,350,187 3,202,569,196 3,640,780,991 -53.20% 0.47
laba (rugi) setelah pajak 16,162,822,075 4,209,673,280 11,953,148,795 -73.95% 0.26
PT. MARTINA BERTO
ANALISIS COMPARATIVE LAPORAN NERACA
PER 31 DESEMBER 2013 & 2014

% dari total 31 desember


Rekening
2013 2014 2013 2014
100.00% 100.00% aset lancar
-49.18% -49.41% kas dan setara kas 47,589,357,527 41,256,538,369
50.82% 50.59% piutang usaha - pihak ketiga 12,064,537,872 12,466,564,617
-35.49% -38.43% piutang usaha - pihak berelasi 265,516,191,619 290,737,060,603
-11.01% -10.61% aset lancar lainnya 50,680,720,152 4,023,134,337
0.20% 0.21% piutang non usaha - pihak berelasi 234,592,015 116,943,766
-1.16% -0.32% persediaan 53,263,258,533 74,985,171,053
3.36% 1.44% uang muka lainnya 13,135,271,088 10,035,476,173
0.94% 0.66% beban dibayar dimuka 11,276,747,028 8,500,742,381
-0.71% -0.99% total aset lancar 453,760,675,834 442,121,631,299
3.59% 1.10% aset tidak lancar
-1.07% -0.48% aset tidak lancar lainnya 4,104,245,774 3,712,251,509
2.52% 0.63% aset tetap 134,670,265,336 148,954,451,135
taksiran klaim pph 8,510,854,646 12,208,597,933
aset pajak tagguhan netto 10,723,703,738 16,005,168,518
total aset tetap 158,009,069,494 180,880,469,095
TOTAL ASET 611,769,745,328 623,002,100,394
liabilitas
liabilitas jangka pendek
utang bank jangka pendek 53,229,439,942 33,874,656,885
utang usaha - pihak ketiga 43,016,379,298 51,590,268,910
liabilitas jangka pendek lainnya 3,367,243,380 6,503,474,941
utang non-usaha dari pihak berelasi 604,863,040 667,240,061
31 desember
Rekening
2013 2014
b. masih harus dibayar-pihak ketiga 3,182,653,214 6,477,056,396
b. masih harus dibayar-pihak berelasi 2,435,345,056 3,385,504,706
utang pph 1,741,011,875 1,729,725,504
utang pajak lain-lain 5,683,201,168 7,309,118,832
utang sewa jatuh tempo 424,361,458 146,675,944
total liabilitas jangka pendek 113,684,500,444 111,683,724,193
liabilitas jangka panjang
utang sewa 46,818,804 21,113,159
liabilitas diestimasi imbalan karyawan 46,719,963,375 68,405,186,136
total liabilitas jangka panjang 46,766,782,179 68,426,299,295
TOTAL LIABILITAS 160,451,282,623 180,110,023,488
ekuitas
modal saham 107,000,000,000 107,000,000,000
agio saham 214,500,000,000 214,500,000,000
komponen ekuitas lainnya 80,597,150 56,134,023
saldo laba telah ditentukan
penggunaannya 1,500,000,000 2,000,000,000
saldo laba belum ditentukan
penggunaannya 126,954,987,515 118,523,061,447
cadangan penjabaran mata uang
asing 1,014,312,910 924,542,865
cadangan tersedia untuk dijual 404,630,968
total ekuitas yang dapat diatribusikan
kepada pemilik entitas induk 451,293,334,243 442,891,470,289
kepentingan non pengendali 25,130,475 608,631
TOTAL EKUITAS 451,318,464,718 442,892,078,920

TOTAL LIABILITAS DAN EKUITAS 611,769,747,341 623,002,102,408


BERTO
APORAN NERACA
2013 & 2014

kenaikan (penurunan) % dari total


Rp % rasio 2013 2014

6,332,819,158 -13.31% 0.87 7.78% 6.62%


402,026,745 3.33% 1.03 1.97% 2.00%
25,220,868,984 9.50% 1.09 43.40% 46.67%
46,657,585,815 -92.06% 0.08 8.28% 0.65%
117,648,249 -50.15% 0.50 0.04% 0.02%
21,721,912,520 40.78% 1.41 8.71% 12.04%
3,099,794,915 -23.60% 0.76 2.15% 1.61%
2,776,004,647 -24.62% 0.75 1.84% 1.36%
11,639,044,535 -2.57% 0.97 74.17% 70.97%

391,994,265 -9.55% 0.90 0.67% 0.60%


14,284,185,799 10.61% 1.11 22.01% 23.91%
3,697,743,287 43.45% 1.43 1.39% 1.96%
5,281,464,780 49.25% 1.49 1.75% 2.57%
22,871,399,601 14.47% 1.14 25.83% 29.03%
11,232,355,066 1.84% 1.02 100.00% 100.00%

19,354,783,057 -36.36% 0.64 8.70% 5.44%


8,573,889,612 19.93% 1.20 7.03% 8.28%
3,136,231,561 93.14% 1.93 0.55% 1.04%
62,377,021 10.31% 1.10 0.10% 0.11%
kenaikan (penurunan) % dari total
Rp % rasio 2013 2014
3,294,403,182 103.51% 2.04 0.52% 1.04%
950,159,650 39.02% 1.39 0.40% 0.54%
11,286,371 -0.65% 0.99 0.28% 0.28%
1,625,917,664 28.61% 1.29 0.93% 1.17%
277,685,514 -65.44% 0.35 0.07% 0.02%
2,000,776,251 -1.76% 0.98 18.58% 17.93%

25,705,645 -54.90% 0.45 0.01% 0.00%


21,685,222,761 46.42% 1.46 7.64% 10.98%
21,659,517,116 46.31% 1.46 7.64% 10.98%
19,658,740,865 12.25% 1.12 26.23% 28.91%

0 0.00% 1.00 17.49% 17.17%


0 0.00% 1.00 35.06% 34.43%
24,463,127 -30.35% 0.70 -0.01% -0.01%

500,000,000 33.33% 1.33 0.25% 0.32%

8,431,926,068 -6.64% 0.93 20.75% 19.02%

89,770,045 -8.85% 0.91 0.17% 0.15%


404,630,968 -100.00% 0.00 0.07%

8,401,863,954 -1.86% 0.98 73.77% 71.09%


24,521,844 -97.58% 0.02 0.00% 0.00%
8,426,385,798 -1.87% 0.98 73.77% 71.09%

11,232,355,067 1.84% 1.02 100.00% 100.00%


PT. MARTINA BERTO
ANALISIS COMPARATIVE LAPORAN LABA RUGI
PER 31 DESEMBER 2014 & 2015

31 desember kenaikan (penurunan)


Rekening
2014 2015 Rp % rasio
Penjualan Netto 671,398,849,823 694,782,752,351 23,383,902,528 3.48% 1.03
beban pokok penjualan 331,723,960,863 352,531,773,903 20,807,813,040 6.27% 1.06
laba bruto 339,674,888,960 342,250,978,448 2,576,089,488 0.76% 1.01
beban penjualan dan pemasaran 258,020,744,538 276,404,928,033 18,384,183,495 7.13% 1.07
beban umum dan administrasi 71,244,346,035 74,365,330,842 3,120,984,807 4.38% 1.04
pendapatan operasi lain-lain 1,388,522,792 1,867,803,500 479,280,708 34.52% 1.35
beban operasi lain-lain 2,140,697,145 4,803,093,384 2,662,396,239 124.37% 2.24
laba (rugi) usaha 9,657,624,034 11,454,570,311 21,112,194,345 -218.61% -1.19
pendapatan keuangan 4,399,473,920 1,998,268,064 2,401,205,856 -54.58% 0.45
beban keuangan 6,644,855,478 7,376,918,619 732,063,141 11.02% 1.11
laba sebelum pajak 20,701,953,432 16,833,220,866 37,535,174,298 -181.31% -0.81
beban pajak penghasilan 3,202,569,196 2,776,670,972 425,898,224 -13.30% 0.87
laba (rugi) setelah pajak 4,209,673,280 14,056,549,894 18,266,223,174 -433.91% -3.34
PT. MARTINA BERTO
ANALISIS COMPARATIVE LAPORAN NERACA
PER 31 DESEMBER 2014 & 2015

% dari total 31 desember


Rekening
2014 2015 2014 2015
100.00% 100.00% aset lancar
-49.41% -50.74% kas dan setara kas 41,256,538,369 30,922,884,864
50.59% 49.26% piutang usaha - pihak ketiga 12,466,564,617 15,371,431,200
-38.43% -39.78% piutang usaha - pihak berelasi 290,737,060,603 321,387,023,097
-10.61% -10.70% aset lancar lainnya 4,023,134,337 3,899,569,609
0.21% 0.27% piutang non usaha - pihak berelasi 116,943,766 324,110,872
-0.32% -0.69% persediaan 74,985,171,053 76,682,141,187
1.44% -1.65% uang muka lainnya 10,035,476,173 9,937,887,756
0.66% 0.29% beban dibayar dimuka 8,500,742,381 8,779,014,147
-0.99% -1.06% total aset lancar 442,121,631,299 467,304,062,732
1.10% -2.42% aset tidak lancar
-0.48% 0.40% aset tidak lancar lainnya 3,712,251,509 3,085,287,073
0.63% -2.02% aset tetap 148,954,451,135 145,278,949,208
taksiran klaim pph 12,208,597,933 16,302,826,251
aset pajak tagguhan netto 16,005,168,518 16,928,251,976
total aset tetap 180,880,469,095 181,595,314,508
TOTAL ASET 623,002,100,394 648,899,377,240
liabilitas
liabilitas jangka pendek
utang bank jangka pendek 33,874,656,885 41,315,424,803
utang usaha - pihak ketiga 51,590,268,910 47,462,859,570
liabilitas jangka pendek lainnya 6,503,474,941 12,012,012,362
utang non-usaha dari pihak berelasi 667,240,061 5,054,856,915
31 desember
Rekening
2014 2015
b. masih harus dibayar-pihak ketiga 6,477,056,396 31,929,009,729
b. masih harus dibayar-pihak berelasi 3,385,504,706 3,169,610,460
utang pph 1,729,725,504 1,384,888,853
utang pajak lain-lain 7,309,118,832 5,865,966,073
utang sewa jatuh tempo 146,675,944 866,359,481
total liabilitas jangka pendek 111,683,724,193 149,060,990,261
liabilitas jangka panjang
utang sewa 21,113,159 1,537,332,816
liabilitas diestimasi imbalan karyawan 68,405,186,136 64,087,460,212
total liabilitas jangka panjang 68,426,299,295 65,624,793,028
TOTAL LIABILITAS 180,110,023,488 214,685,783,289
ekuitas
modal saham 107,000,000,000 107,000,000,000
agio saham 214,500,000,000 214,500,000,000
komponen ekuitas lainnya 56,134,023 56,134,023
saldo laba telah ditentukan
penggunaannya 2,000,000,000 2,500,000,000
saldo laba belum ditentukan
penggunaannya 118,523,061,447 109,527,323,968
cadangan penjabaran mata uang
asing 924,542,865 741,847,264
cadangan tersedia untuk dijual
total ekuitas yang dapat diatribusikan
kepada pemilik entitas induk 442,891,470,289 434,213,037,209
kepentingan non pengendali 608,631 558,757
TOTAL EKUITAS 442,892,078,920 434,213,595,966

TOTAL LIABILITAS DAN EKUITAS 623,002,102,408 648,899,379,255


BERTO
LAPORAN NERACA
2014 & 2015

kenaikan (penurunan) % dari total


Rp % rasio 2014 2015

10,333,653,505 -25.05% 0.75 6.62% 4.77%


2,904,866,583 23.30% 1.23 2.00% 2.37%
30,649,962,494 10.54% 1.11 46.67% 49.53%
123,564,728 -3.07% 0.97 0.65% 0.60%
207,167,106 177.15% 2.77 0.02% 0.05%
1,696,970,134 2.26% 1.02 12.04% 11.82%
97,588,417 -0.97% 0.99 1.61% 1.53%
278,271,766 3.27% 1.03 1.36% 1.35%
25,182,431,433 5.70% 1.06 70.97% 72.01%

626,964,436 -16.89% 0.83 0.60% 0.48%


3,675,501,927 -2.47% 0.98 23.91% 22.39%
4,094,228,318 33.54% 1.34 1.96% 2.51%
923,083,458 5.77% 1.06 2.57% 2.61%
714,845,413 0.40% 1.00 29.03% 27.99%
25,897,276,846 4.16% 1.04 100.00% 100.00%

7,440,767,918 21.97% 1.22 5.44% 6.37%


4,127,409,340 -8.00% 0.92 8.28% 7.31%
5,508,537,421 84.70% 1.85 1.04% 1.85%
4,387,616,854 657.58% 7.58 0.11% 0.78%
kenaikan (penurunan) % dari total
Rp % rasio 2014 2015
25,451,953,333 392.96% 4.93 1.04% 4.92%
215,894,246 -6.38% 0.94 0.54% 0.49%
344,836,651 -19.94% 0.80 0.28% 0.21%
1,443,152,759 -19.74% 0.80 1.17% 0.90%
719,683,537 490.66% 5.91 0.02% 0.13%
37,377,266,068 33.47% 1.33 17.93% 22.97%

1,516,219,657 7181.40% 72.81 0.00% 0.24%


4,317,725,924 -6.31% 0.94 10.98% 9.88%
2,801,506,267 -4.09% 0.96 10.98% 10.11%
34,575,759,801 19.20% 1.19 28.91% 33.08%

0 0.00% 1.00 17.17% 16.49%


0 0.00% 1.00 34.43% 33.06%
0 0.00% 1.00 -0.01% -0.01%

500,000,000 25.00% 1.25 0.32% 0.39%

8,995,737,479 -7.59% 0.92 19.02% 16.88%

182,695,601 -19.76% 0.80 0.15% 0.11%

8,678,433,080 -1.96% 0.98 71.09% 66.92%


49,874 -8.19% 0.92 0.00% 0.00%
8,678,482,954 -1.96% 0.98 71.09% 66.92%

25,897,276,847 4.16% 1.04 100.00% 100.00%


PT. MARTINA BERTO
ANALISIS RASIO LIKUIDITAS
PER 31 DESEMBER

keterangan 2013 2014

a. rasio lancar 3.99 3.96


b. rasio cepat 3.52 3.29
c. rasio kas 0.42 0.37

PT. MARTINA BERTO


ANALISIS RASIO AKTIVITAS
PER 31 DESEMBER

keterangan 2013 2014

a. rasio perputaran persediaan 5.92 4.42


b. rasio perputaran aktiva tetap 4.06 3.71
c. rasio perputaran total aktiva 1.05 1.08

PT. MARTINA BERTO


ANALISIS RASIO PROFITABILITAS
PER 31 DESEMBER

keterangan 2013 2014

a. rasio Net Profit Margin 0.025 0.006


b. Return On Asset (ROA) 0.026 0.007
c. Return On Equity (ROE) 0.151 0.039
data yang berhubungan:
S akun 2013
kas 47,589,357,527
persediaan 53,263,258,533
2015 investasi jangka pendek
aset lancar 453,760,675,834
3.13 aset tetap 158,009,069,494
2.62 total aset 611,769,745,328
0.21 liabilitas jangka pendek 113,684,500,444
penjualan 641,284,586,295
HPP 315,414,276,301
laba bersih 16,162,822,075
S modal saham 107,000,000,000

2015

4.60
3.83
1.07

TAS

2015

-0.020
-0.022
-0.131
2014 2015
41,256,538,369 30,922,884,864
74,985,171,053 76,682,141,187

442,121,631,299 467,304,062,732
180,880,469,095 181,595,314,508
623,002,100,394 648,899,377,240
111,683,724,193 149,060,990,261
671,398,849,823 694,782,752,351
331,723,960,863 352,531,773,903
4,209,673,280 14,056,549,894
107,000,000,000 107,000,000,000