RASIO LIKUIDITAS (LIQUIDITY RATIO) :

Current Ratio
Aktiva Lancar (Current Utang Lancar (Current
Tahun CR (%)
Assets) Liabilities)
2012 26,235,990 12,805,200 204.89
2013 32,772,095 19,471,309 168.31
2014 41,014,127 22,658,835 181.01
2015 42,816,745 25,107,538 170.53
2016 28,985,443 19,219,441 150.81 1.51
1.75
Quick Ratio

Tahun Aktiva Lancar (Current Persediaan (Inventory) Utang Lancar (Current QR (%)
Assets) Liabilities)
2012 26,235,990 7,786,166 12,805,200 144.08
2013 32,772,095 8,160,539 19,471,309 126.40
2014 41,014,127 8,446,349 22,658,835 143.73
2015 42,816,745 7,627,360 25,107,538 140.15
2016 28,985,443 8,469,821 19,219,441 106.74
132.22
Cash Ratio
Kas dan Setara Kas Utang Lancar (Current
Tahun (Cash and Cash Liabilities) CR (%)
Equivalent)
2012 13,345,881 12,805,200 104.22
2013 13,666,194 19,471,309 70.19
2014 14,157,619 22,658,835 62.48
2015 13,076,076 25,107,538 52.08
2016 13,362,236 19,219,441 69.52

RASIO SOLVABILITAS (LEVERAGE RATIO)

Total Debt Equity Ratio
Total Utang (Total
Tahun Equity (Modal Sendiri) DER (%)
Liabilities)
2012 25,249,168 34,140,237 73.96
2013 39,719,660 37,891,756 104.82
2014 45,803,053 40,274,198 113.73
2015 48,709,933 43,121,593 112.96
2016 38,233,092 43,941,423 87.01

Long Term to Equity Ratio

 Utang Jangka Panjang
Tahun Equity (Modal Sendiri) LTER (%)
(Long Term Debt)

2012 12,443,968 34,140,237 36.45

2013 20,248,351 37,891,756 53.44
2014 23,144,218 40,274,198 57.47
2015 23,602,395 43,121,593 54.73
2016 19,013,651 43,941,423 43.27

Total Debt to Total Assets Ratio

Tahun Total Utang (Total Debt) Total Aset (Total Assets) DAR (%)

2012 25,249,168 59,389,405 42.51

2013 39,719,660 77,611,416 51.18
2014 45,803,053 86,077,251 53.21
2015 48,709,933 91,831,526 53.04
2016 38,233,092 82,174,515 46.53

Time Interest Earned Ratio

Laba Sebelum Pajak Perubahan Bunga (Interest
Tahun TIER (%)
(EBIT) Change)
2012 6,309,756 6,524,586 96.71
2013 4,000,751 6,579,227 60.81
2014 6,340,185 6,637,221 95.52
2015 4,962,084 6,645,415 74.67
2016 7,385,228 6,727,795 109.77

RASIO AKTIVITAS (ACTIVITY RATIO)

Total Assets Turn Over
Penjualan bersih (Net Total Aset (Total Assets)
Tahun TATO (kali)
sales)
2012 50,059,427 59,389,405 0.84
2013 55,623,657 77,611,416 0.72
2014 63,594,452 86,077,251 0.74
2015 64,061,947 91,831,526 0.70
2016 66,750,317 82,174,515 0.81

Receivable Turn Over

Penjualan bersih (Net Piutang rata-rata (Average
Tahun RTO (kali)
sales) Receivable)
2012 50,059,427 6,028,778 8.30
2013 55,623,657 7,364,077 7.55
2014 63,594,452 6,991,931 9.10
2015 64,061,947 7,295,822 8.78
2016 66,750,317 7,762,822 8.60
Average Collection Period
Piutang rata-rata
Tahun (Average Penjualan bersih (Net sales) ACP (kali)
Receivabl)x360
2012 6,028,778 50,059,427 43.36
2013 7,364,077 55,623,657 47.66
2014 6,991,931 63,594,452 39.58
2015 7,295,822 64,061,947 41.00
2016 7,762,822 66,750,317 41.87

Inventory Turn Over

Rata-rata perdsediaan
Tahun HPP (Cost of Good Sold) ITO (kali)
(Average Inventory)
2012 27,040,717 7,161,255 3.78
2013 42,017,559 7,973,353 5.27
2014 46,465,617 8,303,444 5.60
2015 46,803,889 8,036,855 5.82
2016 47,321,877 8,048,591 5.88

Average Days Inventory

Rata-rata Perdsediaan
Tahun (Average HPP (Cost of Good Sold) ADI (kali)
Inventory)x360

2012 7,161,255 36,493,332 70.64

2013 7,973,353 42,017,559 68.31
2014 8,303,444 46,465,617 64.33
2015 8,036,855 46,803,889 61.82
2016 8,048,591 47,321,877 61.23

Working Capital Turn Over

Penjualan bersih (Net
Tahun sales) HPP (Cost of Good Sold) WCTO (%)

2012 50,059,427 36,493,332 27.10

2013 55,623,657 42,017,559 24.46
2014 63,594,452 46,465,617 26.93
2015 64,061,947 46,803,889 26.94
2016 66,750,317 47,321,877 29.11

Fixed Assets Turn Over

Penjualan bersih (Net Aktiva Tetap (Fixed Assets)
Tahun TATO (%)
sales)
2012 50,059,427 15,805,224 316.73
2013 55,623,657 22,237,661 250.13
 2014 63,594,452 21,982,095 289.30
2015 64,061,947 25,096,342 255.26
2016 66,750,317 25,701,913 259.71

RASIO KEUNTUNGAN (PROFITABILITY RATIO)

Gross Profit Margin Ratio
Laba Kotor (Gross
Tahun Penjualan bersih (Net sales) GPM (%)
Profit)
2012 13,566,095 50,059,427 27.10
2013 13,606,098 55,623,657 24.46
2014 17,128,835 63,594,452 26.93
2015 17,258,058 64,061,947 26.94
2016 19,428,440 66,750,317 29.11

Net Profit Margin

Laba Usaha (Net
Tahun Penjualan bersih (Net sales) PM (%)
Operating Income)
2012 6,870,594 50,059,427 13.72
2013 6,111,866 55,623,657 10.99
2014 7,319,620 63,594,452 11.51
2015 7,362,895 64,061,947 11.49
2016 8,285,007 66,750,317 12.41

Net Profit Margin

Laba Bersih Setelah
Tahun Pajak (Net Profit After Penjualan bersih (Net sales) NPM (%)
Tax)
2012 4,779,446 50,059,427 9.55
2013 3,416,635 55,623,657 6.14
2014 4,866,097 63,594,452 7.65
2015 4,867,347 64,061,947 7.60
2016 4,984,305 66,750,317 7.47

Return On Investment (ROI)

Laba Bersih Setelah
Tahun Pajak (Net Profit After Investasi ROI (%)
Tax)
2012 4,779,446 59,324,207 8.06
2013 3,416,635 77,611,416 4.40
2014 4,866,097 86,077,251 5.65
2015 4,867,347 91,831,526 5.30
2016 4,984,305 82,174,515 6.07

Return On Assets (ROA)

 Laba Sebelum Pajak
Tahun Total Aset (Total Assets) ROA (%)
(EBIT)
2012 6,309,756 59,389,405 10.62
2013 4,000,751 77,611,416 5.15
2014 6,340,185 86,077,251 7.37
2015 4,962,084 91,831,526 5.40
2016 7,385,228 82,174,515 8.99

Operating Profit Margin

Laba sebelum bunga Penjualan bersih (Net sales)
Tahun OPM (%)
dan pajak (EBIT)
2012 6,309,756 50,059,427 12.60
2013 4,000,751 55,623,657 7.19
2014 6,340,185 63,594,452 9.97
2015 4,962,084 64,061,947 7.75
2016 7,385,228 66,750,317 11.06
1.07