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ANALISIS KINERJA KEUANGAN PERUSAHAAN

I. RASIO LIKUIDITAS

a. Acid Test = Cash + Acc Rcvbl + ST Investments

Current Liabilities

Tahun 2014 = Rp 2.111.777.767 + Rp 21.660.460.796 + 0


Rp 45.652.395.789

= Rp 23.772.238.563
Rp 45.652.395.789
= 0,520722695

Tahun 2015 = Rp 1.705.330.260 + Rp 19.823.333.806 + 0


Rp 52.978.799.555

= Rp 21.528.664.066
Rp 52.978.799.555
= 0,406363758

b. Interest Coverage Ratio = EBIT

Interest Expense

Tahun 2014 = Rp 10.100.889.492


Rp 4.991.434.530
= 2,023644592

Tahun 2015 = Rp 10.163.125.868


Rp 6.756.938.185
= 1,504102241
c. Working Capital = Current Assets

Current Liabilities

Tahun 2014 = Rp 42.793.453.321


Rp 45.652.395.789
= 0,93737585

Tahun 2015 = Rp 51.114.128.509


Rp 52.978.799.555
= 0,964803449

II. RASIO PEMBIAYAAN

a. Debt to Equity = Total Debt

Total Equity

Tahun 2014 = Rp 45.652.395.789


Rp 593.820.212.808
= 0,076879154

Tahun 2015 = Rp 52.978.799.555


Rp 596.715.342.606
= 0,088784041

b. Debt to Asset Ratio = Total Debt

Total Asset

Tahun 2014 = Rp 45.652.395.789


Rp 762.521.218.182
= 0,059870328

Tahun 2015 = Rp 52.978.799.555


Rp 794.414.083.983
= 0,066689149

c. Solvency Ratio = Earning After Tax + Depreciation

ST Liab + LT Liab

Tahun 2014 = Rp 3.611.844.676 + 0

Rp 45.652.395.789 + Rp 123.048.609.585

= Rp 3.611.844.676
Rp 168.701.005.374
= 0,02140974

Tahun 2015 = Rp 2.144.676.525 + 0

Rp 52.978.799.555 + Rp 144.719.941.822

= Rp 2.144.676.525
Rp 197.698.741.377
= 0,010848205

III. Rasio AKTIVITAS

a. Asset Turnover = Revenue

Total Assets

Tahun 2014 = Rp 82.616.976.861


Rp 762.521.218.182
= 0,108347119

Tahun 2015 = Rp 78.168.225.713


Rp 794.414.083.983
= 0,098397331

b. Average Collection Period = Days x Avg Amount of Acc Receivables

Net Credit Sales During The Period

Tahun 2014 = 360 x Rp 24.075.160.789

Rp 21.660.460.796
= 400,1326641

Tahun 2015 = 360 x Rp 19.823.333.806


Rp 19.823.333.806
= 360

c. Inventory Turnover = Sales

Inventory

Tahun 2014 = Rp 82.616.976.861


Rp 2.836.045.737
= 29,13104531

Tahun 2015 = Rp 78.168.225.713


Rp 2.996.137.160
= 26,08966864

IV. RASIO KINERJA

a. Earnings Per Share = Net Income

Outstanding Shares

Tahun 2014 = Rp 3.611.844.676


Rp 2.313.240.330
= 1,561378915

Tahun 2015 = Rp 2.144.676.525


Rp 2.396.573.663
= 0,894892804

b. Price to Earnings = Share Price

EPS

Tahun 2014 = Rp 96
Rp 1,561378915
= 61

Tahun 2015 = Rp 240


= Rp 0,894892804
= 268

c. Book Value per Share = Total Common Equity

Outstanding Shares

Tahun 2014 = Rp 593.820.212.808


Rp 2.313.240.330
= 256,7049368

Tahun 2015 = Rp 596.715.342.606


Rp 2.396.573.663
= 248,9868565

d. Price to Book Value = Share Price

BVPS
Tahun 2014 = Rp 96
Rp 256,7049368
= 0,373970213

Tahun 2015 = Rp 240


Rp 248,9868565
= 0,963906302

e. Return on Assets = Net Income

Total Assets

Tahun 2014 = Rp 3.611.844.676


Rp 762.521.218.182
= 0,004736714

Tahun 2015 = Rp 2.144.676.525


Rp 794.414.083.983
= 0,002699696

f. Cash Return on Asset = Cash Flow from Operation

ROA

Tahun 2014 = Rp 32.094.989.193


0,004736714
= Rp 6.775.792.552.654

Tahun 2015 = Rp 19.321.115.424


0,002699696
= Rp 7.156.774.474.923
g. Dividend Payout Ratio = Total Dividend

Net Income
Tidak ada Dividen dalam
h. Dividend Yield = Dividend Per Share Laporan Keuangan Tahunan

Share Price

i. Gross Profit Margin = Gross Profit

Revenue

Tahun 2014 = Rp 42.637.844.776


Rp 82.616.976.861
= 0,516090595

Tahun 2015 = Rp 39.501.932.886


Rp 78.168.225.713
= 0,505345139

j. Net Profit Margin = Net Income

Revenue

Tahun 2014 = Rp 3.611.844.676


Rp 82.616.976.861
= 0,043717948

Tahun 2015 = Rp 2.144.676.525


Rp 78.168.225.713
= 0,027436679

k. Return on Equity = Net Income

Total Shareholder's Equity


Tahun 2014 = Rp 3.611.844.676
Rp 246.498.871.680
= 0,014652581

Tahun 2015 = Rp 2.144.676.525


Rp 342.498.871.680
= 0,00626185

EVALUASI RASIO KEUANGAN

Rasio Perubahan Kinerja Perusahaan


Rasio Likuiditas :
Acid Test Turun Kurang Baik
Interest Coverage Turun Kurang Baik
Working Capital Naik Baik
Rasio Pembiayaan :
DER Naik Kurang Baik
Debt to Asset Naik Kurang Baik
Solvency Turun Kurang Baik
Rasio Aktivitas :
Asset Turnover Turun Kurang Baik
Average Collection Period Turun Baik
Inventory Turnover Turun Kurang Baik
Rasio Kinerja :
EPS Turun Kurang Baik
P/E Naik Kurang Baik
BVPS Turun Kurang Baik
P / BV Naik Kurang Baik
ROA Turun Kurang Baik
Cash ROA Turun Kurang Baik
DPR - -
Div Yield - -
Gross Profit Margin Turun Kurang Baik
Net Profit Margin Turun Kurang Baik
ROE Turun Kurang Baik