PT.

BERLINA Tbk
NERACA PER 31 DESEMBER
POS NERACA/LR 31 Desember

2015 2016 2017

ASET LANCAR
Kas 91,619,292 175,194,943 67,552,749
Surat Berharga 4,105,003 3,754,310 4,710,451
Piutang (Net) 244,365,819 302,724,097 317,028,915
Persediaan 202,459,084 234,449,520 236,755,106
Persekot Biaya 33,189,252 37,605,205 47,624,268
Aktiva Lancar Lainnya 8,290,951 23,588,380 45,086,041
Total Aset Lancar 584,029,401 777,316,455 718,757,530
ASET TIDAK LANCAR
Aset pajak tangguhan - - 15,540,680
Aset Tetap 1,202,090,420 1,196,816,898 1,126,409,541
Goodwill 20,530,792 20,530,792 20,530,792
Aset Tak Berwujud 5,561,834 65,691,968 58,624,243
Aset Keuangan tdk Lancar 4,614,534 9,875,419 9,339,563
Aset Tdk Lancar Lain-lain 3,956,930 18,465,377 15,674,733
Total Aset Tidak Lancar 1,236,754,510 1,311,380,454 1,246,119,552
Total Aset 1,820,783,911 2,088,696,909 1,964,877,082
LIABILITAS
Hutang Lancar 511,796,663 560,277,480 654,032,840
Hutang Jangka Panjang 481,072,960 500,066,154 457,814,805
Total Liabilitas 992,869,623 1,060,343,634 1,111,847,645
EKUITAS
Modal Saham 78,545,000 295,534,548 295,534,548
Saldo Laba 199,311,894 236,437,381 96,436,625
Surplus Revaluasi 440,872,596 406,082,916 365,646,118
Komponen Ekuitas Lainnya 61,589,169 42,274,353 55,775,209
Total Ekuitas yg dpt
Diatribusikan Kepada pemilik 780,318,659 980,329,198 813,392,500
entitas induk
Kepentingan non-pengendali 47,595,629 48,024,077 39,636,937
Total Ekuitas 827,914,288 1,028,353,275 853,029,437
Total Liabilitas Dan Ekuitas 1,820,783,911 2,088,696,909 1,964,877,082
 PT. BERLINA Tbk
LAPORAN RUGI - LABA
POS NERACA/LR

PENJUALAN NETO
BEBAN POKOK PENJUALAN
LABA BRUTO
Pendapatan lainnya
Pendapatan bunga dan keuangan
Beban penjualan
Beban umum dan administrasi
Beban bunga dan keuangan
Beban lainnya
LABA (RUGI) SEBELUM PAJAK
Beban pajak penghasilan badan
LABA (RUGI) TAHUN BERJALAN
PENGHASILAN KOMPREHENSIF LAINNYA:
Pos-pos yang akan direklasifikasi ke laba rugi :
Selisih kurs
Pos-pos yang tidak akan direklasifikasi ke laba rugi :
Surplus revaluasi
Pengukuran kembali imbalan kerja
Manfaat (beban) pajak penghasilan terkait
TOTAL LABA (RUGI) KOMPREHENSIF TAHUN BERJALAN
Laba (rugi) tahun berjalan yg dpt diatribusikan kpd :
Pemilik entitas induk
Kepentingan non-pengendali
TOTAL
Total laba (rugi) komprehensif yg dpt diatribusikan kpd :
Pemilik entitas induk
Kepentingan non-pengendali
TOTAL
ERLINA Tbk
AN RUGI - LABA
31 Desember

2015 2016 2017

1,278,353,442 1,364,849,405 1,310,440,496
(1,052,996,199) (1,149,024,674) (1,212,748,593)
225,357,243 215,824,731 97,691,903
14,295,781 23,013,428 89,907,679
462,513 438,646 727,119
(38,983,782) (39,856,189) (45,411,689)
(75,656,323) (76,879,729) (87,655,850)
(77,407,160) (91,057,484) (77,812,790)
(50,495,661) (11,025,158) (201,635,752)
(2,427,389) 20,458,245 (224,189,380)
(4,732,183) (7,793,268) 45,905,958
(7,159,572) 12,664,977 (178,283,422)

7,769,521 (19,315) 13,500,856

492,011,225 - -
(1,655,067) (3,845,491) (7,738,589)
(50,794,445) 961,372 1,934,647
440,171,662 (9,533,958) (170,586,508)

(11,737,117) 12,090,872 (172,428,331)

4,577,545 574,105 (5,855,091)
(7,159,572) 12,664,977 (178,283,422)

416,145,879 (9,962,406) (163,999,368)

24,025,783 428,448 (6,587,140)
440,171,662 (9,533,958) (170,586,508)
-
 DATA TAMBAHAN
1 Harga Saham Per lembar 630
2 Earning Per lembar 0.27
3 Dividend Per lembar 90
 ANALISIS RASIO LIKUIDITAS PT. BERLINA Tbk
NO. KETERANGAN
1 Rasio Lancar (Current Ratio)
2 Rasio Cepat (Quick Ratio)
3 Rasio Kas (Cash Ratio)
4 WORKING CAPITAL TO TOTAL ASSETS RATIO

Rasio Lancar (Cu

180.00%
160.00%
140.00%
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2015 2016

Rasio Cepat (Q
120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
2015 2016

Rasio Kas (Ca

35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
 35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2015 2016

WORKING CAPITAL TO T
12.00%

10.00%

8.00%

6.00%

4.00%

2.00%

0.00%
2015 2016
O LIKUIDITAS PT. BERLINA Tbk
2015 2016 2017
114% 139% 110%
75% 97% 74%
19% 32% 11%
4% 10% 3%

Rasio Lancar (Current Ratio)

180.00%
160.00%
140.00%
120.00%
Rasio Lancar (Current Ratio)
100.00%
80.00%
60.00%
40.00%
20.00%
2015 2016 2017
0.00%
2015Rasio Lancar (Current Ratio)
2016 133.77%
2017 153.20% 109.90%

Rasio Cepat (Quick Ratio)

120.00%

100.00%

80.00% 2015 2016 2017

Rasio Cepat (Quick Ratio) 74.56% Rasio Cepat (Quick73.70%
96.89% Ratio)
60.00%

40.00%

20.00%

0.00%
2015 2016 2017

2015 2016 2017

Rasio Kas (Cash18.70%
Rasio Kas (Cash Ratio) Ratio) 31.94% 11.05%
35.00%
30.00%
25.00%
20.00% Rasio Kas (Cash Ratio)

15.00%
10.00%
35.00%
30.00%
25.00%
20.00% Rasio Kas (Cash Ratio)

15.00%
10.00%
5.00%
0.00%
2015 2016 2017

WORKING CAPITAL TO2015

TOTAL ASSETS2016
RATIO 2017
WORKING CAPITAL TO TOTAL 3.97% 10.39% 3.29%
2.00%

0.00%

8.00%
WORKING CAPITAL TO TOTAL
ASSETS RATIO
6.00%

4.00%

2.00%

0.00%
2015 2016 2017
 ANALISIS RASIO AKTIVITAS PT. BERLINA Tbk

NO. KETERANGAN 2015

1 Receivable Turnover (Perputaran Piutang) 5.23
2 Average Receivable Life (Rata-rata Umur Piutang) 69.77
3 Inventory Turnover (Perputaran Persediaan) -5.20
4 Average Inventory life (Rata-rata Umur Persediaan) -70.18
5 Fixed Assets Turnover (Perputaran aktiva tetap) 1.03
6 Total Asset Turnover (Perputaran Total Aktiva) 0.70

2015
ReceivableReceivable Turnover
Turnover (Perputaran (Perputaran5.23
Piutang) Piutang)
6.00

5.00

4.00
Receivable Turnover
(Perputaran Piutang)
RASIO

3.00

2.00

1.00

0.00
2015 2016 2017

2015
Average
Average Receivable
Receivable Life
Life (Rata-rata (Rata-rata
Umur Piutang) Umur
69.77 Piutang)
100.00
90.00
80.00
RASIO

70.00
60.00 Average Receivable Life (Rata-
rata Umur Piutang)
50.00
40.00
30.00
20.00
10.00
0.00
2015 2016 2017
 Inventory Turnover (Perputaran Persediaan)
2015
Inventory Turnover (Perputaran Persediaan)
-4.75 -5.20
2015 2016 2017
-4.80
-4.85

RASIO
-4.90
Inventory Turnover (Perputaran
-4.95 Persediaan)
-5.00
-5.05
-5.10
-5.15
-5.20
-5.25

Average Inventory life (Rata-rata Umur Persediaan)

2015
-68.00
Average Inventory
2015 life (Rata-rata
2016 Umur Persediaan)
2017 -70.18
-69.00

-70.00
Average Inventory life (Rata-rata
-71.00 Umur Persediaan)
RASIO

-72.00

-73.00

-74.00

-75.00

2015
FixedTurnover
Fixed Assets Assets(Perputaran
Turnover (Perputaran
aktiva tetap) aktiva
1.03 tetap)
1.06

1.05

1.05
Fixed Assets Turnover
1.04 (Perputaran aktiva tetap)
RASIO

1.04

1.03

1.03

1.02
2015 2016 2017
 1.04

RA
1.03

1.03

1.02
2015 2016 2017

2015
Total
Total Asset Asset
Turnover Turnover
(Perputaran (Perputaran
Total Aktiva) Total
0.70 Aktiva)
0.71
0.70
0.69
0.68
Total Asset Turnover
0.67 (Perputaran Total Aktiva)
RASIO

0.66
0.65
0.64
0.63
0.62
2015 2016 2017
RLINA Tbk

2016 2017
4.51 4.13
80.96 88.30
-4.90 -5.12
-74.48 -71.26
1.04 1.05
0.65 0.67

2016 2017
ran Piutang)
4.51 4.13

Receivable Turnover
(Perputaran Piutang)

017

2016 2017
a Umur Piutang)
80.96 88.30

Average Receivable Life (Rata-

rata Umur Piutang)
n Persediaan)
2016 2017
-4.90 -5.12

Inventory Turnover (Perputaran

Persediaan)

mur Persediaan)
2016 2017
-74.48 -71.26

Average Inventory life (Rata-rata

Umur Persediaan)

2016 2017
an aktiva tetap)
1.04 1.05

Fixed Assets Turnover

(Perputaran aktiva tetap)

7
7

2016 2017
n Total Aktiva)
0.65 0.67

Total Asset Turnover

(Perputaran Total Aktiva)

7
 ANALISIS RASIO SOLVABILITAS PT. BERLINA Tbk

NO. KETERANGAN 2015

1 Rasio Total Hutang thd Total Asset 0.55
3 Rasio Laba Terhadap Beban Bunga (Time Interest Earned) -
4 Rasio Penutupan Beban Tetap (Fixed Chage Coverage) -
INA Tbk

2016 2017
0.51 0.57
- -
- -
 ANALISIS RASIO PROFITABILITAS PT. BERLINA Tbk

NO. KETERANGAN 2015 2016 2017

1 Margin Laba Kotor (Gross Profit Margin) 17.63% 15.81% 7.45%
2 Margin Laba Bersih(Net Profit Margin) 34.43% -0.70% -13.02%
3 Return on Asset (ROA) 24.17% -0.46% -8.68%
4 Return on Equity (ROE) 53.17% -0.93% -20.00%
 ANALISIS RASIO PASAR PT. BERLINA Tbk

NO. KETERANGAN 2015 2016 2017

1 Price Earning Rasio (PER) 2,333.33 2,333.33 2,333.33
2 Dividend Yield (DY) 0.1428571 0.1428571 0.1428571
3 Dividend Payout Ratio (DPR) 333.33 333.33 333.33
 PERBANDINGAN RASIO KEUANGAN PT. BERLINA Tb
RASIO LIKUIDITAS
NO. KETERANGAN
1 Rasio Lancar (Current Ratio)
2 Rasio Cepat (Quick Ratio)
3 Rasio Kas (Cash Ratio)
4 WORKING CAPITAL TO TOTAL ASSETS RATIO
RASIO AKTIVITAS
NO. KETERANGAN
1 Receivable Turnover/Perputaran Piutang
2 Average Receivable Life /Rata-rata Umur Piutang
3 Inventory Turnover/Perputaran Persediaan
4 Average Inventory life/Rata-rata Umur Persediaan
5 Fixed Assets Turnover/Perputaran aktiva tetap
6 Total Asset Turnover / Perputaran Total Aktiva
RASIO SOLVABILITAS
N0. KETERANGAN
1 Rasio Total Hutang thd Total Asset
3 Rasio Laba Terhadap Beban Bunga (Time Interest Earned)
4 Rasio Penutupan Beban Tetap (Fixed Chage Coverage)
RASIO PROFITABILITAS
NO. KETERANGAN
1 Margin Laba Kotor (Gross Profit Margin)
2 Margin Laba Bersih(Net Profit Margin)
3 Return on Asset (ROA)
4 Return on Equity (ROE)
RASIO PASAR
NO. KETERANGAN
1 Price Earning Rasio (PER)
2 Dividend Yield (DY)
3 Dividend Payout Ratio (DPR)
NGAN PT. BERLINA Tbk

2015 2016 2017

114.11% 138.74% 109.90%
74.56% 96.89% 73.70%
18.70% 31.94% 11.05%
249.88% 239.33% 246.04%

2015 2016 2017

-0.44 0.31 -3.82
-836.32 1172.02 -95.45
-1.03 -0.79 4.92
-355.93 -462.52 74.26
-0.01 0.05 -0.61
-0.04 0.48 -4.02

2015 2016 2017

0.55 0.51 0.57
- - -
- - -

2015 2016 2017

17.63% 15.81% 7.45%
34.43% -0.70% -13.02%
24.17% -0.46% -8.68%
53.17% -0.93% -20.00%

2015 2016 2017

2,333.33 2,333.33 2,333.33
0.1428571 0.1428571 0.1428571
333.33 333.33 333.33