common size common size

2014 2015 2016 2014 2015 2016

kas 200 200 200 10 9.09 8.89
piutang 300 350 400 15 15.91 17.78
persediaan 400 450 450 20 20.45 20.00
tanah 500 550 550 25 25.00 24.44
bangunan 600 650 650 30 29.55 28.89
total aset 2000 2200 2250 100 100.00 100.00

liabilitas
utang dagang 200 250 10 19.23
utang bank 300 350 15 26.92
ekuitas
saham 1000 100 50 7.69
tmd 200 200 10 15.38
dipihak 300 400 15 30.77
totallbilitas dan ekuitas 2000 1300 100 100.00

L/R
utang jangka pedek