PT.

MULTI PRIMA SEJAHTERA TBK

NERACA KEUANGAN KONSOLIDASIAN
31 DESMBER 2013-2017

AKUN 2013 2014 2015 2016 2017

ASET LANCAR
Kas 51,901,435 7,817,288 56,031,044 91,025,490 31,173,712
wesel tagih 15,000,000 15,500,000
Piutang Usaha
Piutang usaha Pihak ke3- Neto 15,566,376 18,762,929 19,097,955 20,211,708 24,170,705
Piutang Lain-lain
pihak berelasi 2,293,020 2,724,085 34,779,479
Piutang lain-lain Pihak Ke3 236,048 922,212 74,721 1,726,175 373,200
Persediaan Neto 46,082,485 53,259,970 39,606,789 40,987,802 39,845,465
Uang Muka pajak 2,190,354 3,494,533 4,557,948 1,938,170 2,371,343
Biaya Dibayar Dimuka 777,071 535,314 3,121,060 11,990,664 488,246
Aset Lancar Lainnya 830,158 90,000 5,086,885 949,240 268,644
TOTAL ASET LANCAR 117,583,927 84,882,246 144,869,422 187,053,334 133,470,794
ASET TIDAK LANCAR
Aset Pajak Tangguhan-neto 3,194,942 3,363,661 11,599,799 35,616,974 8,949,351
Uang Muka berelasi
Piutang Breelasi 7,834,318 5,367,229 1,269,535 2,003,737 22,834,480
Investasi pada entitas asosiasi 56,230,154 80,564,678 87,321,672 102,984,723 91,451,847
Aset Tetap neto 5,634,725 5,536,585 69,344,314 136,748,543 5,603,518
Aset Tak berwujud 1,365,466 3,699,044
Proverti Investasi 5,496,693 5,496,699 5,496,693 5,496,693 5,496,693
Tagihan Pajak Penghasilan lainny 506,051 384,651 2,787,877 4,235,288 309,810
TOTAL ASET TIDAK LANCAR
78,896,883 100,713,503 179,185,356 290,785,002 134,645,699

TOTAL ASET 196,480,810 185,595,749 324,054,778 477,838,336 268,116,493

LIABILITAS JANGKA
PENDEK
Utang bank 6,045,405 6,169,894 6,841,936 6,663,882
Utang usaha
utang usaha pihak ketiga 13,827,632 3,848,476 8,425,207 23,732,333 14,686,126
utang lain-lain
Pihak Berelasi 19,975 96,282,407 141,957,226 330,227
utang lain-lain pihak ketiga 9,997 16,802,806 26,379,321 36,003
Beban yg masih dibayar 26,783,382 27,455,510
pihak ketiga 36,080,107 40,581,191 8,923,947
pihak berelasi 745,985 2,750,716
Uang Muka 352,751 1,806,259
utang pajak 652,035 1,709,246 10,935,973 18,624,395 1,532,461
Utang Pembiyaan 4,062,931 126,532
Utang deviden 26,003 26,003 26,003 26,003
TOTAL LIABILITAS JANGKA 47,334,457 39,239,101 180,556,106 262,521,326 25,635,296
PENDEK
Utang bank J. Panjang 149,345,102
Liablitas jangka panjang
Utang Sewa 16,051,468 5,409 138,667
liabilitas imbalan kerja 5,645,748 7,076,683 10,956,492 14,730,543 10,880,699
TOTAL LIABILITAS
J.PANGJANG 5,645,748 7,076,683 27,007,960 164,081,054 11,019,366

TOTAL LIABILITAS 52,980,205 46,315,784 207,564,066 426,602,380 36,654,662

EKUITAS
Modal Saham 10,625,000 10,625,000 10,625,000 10,625,000 10,625,000
tanbahan modal disetor -neto 54,495,834 54,495,834 54,495,834 54,495,834 60,237,500
selisish transaksi/entitas sosial 51,577,636 51,577,636 51,577,636 51,577,636 19,022,374
Komprehensif Lainnya (1,373,420) (2,231,654) -2,736,660
saldo laba 26,712,138 22,581,490 3,214,040 -47,664,084 144,313,619
jumlah ekuitas/ pemilik entitas
induk 143,410,609 139,279,961 118,539,091 66,802,732 231,461,832
Kepentingan nonpengendali -2,048,376 -15,207,712
jumlah ekuitas-bersih 143,410,609 139,279,961 116,490,714 51,595,020 231,461,832
TOTAL LIABILITAS DAN 196,390,816 185,595,748 324,054,780 478,197,400 268,116,498
EKUITAS
 2014 atas 2013 2015 atas 2013 2016 atas 2013
RP % Ratio RP % Ratio RP % Ratio

(44,084,147) -85% 0.15 4,129,609 8% 1.08 39,124,055 75% 1.75

- 15,000,000 15,500,000
- - -
3,196,553 21% 1.21 3,531,579 23% 1.23 4,645,332 30% 1.30
- - -
- 2,293,020 2,724,085
686,164 291% 3.91 (161,327) -68% 0.32 1,490,127 631% 7.31
7,177,485 16% 1.16 (6,475,696) -14% 0.86 (5,094,683) -11% 0.89
1,304,179 60% 1.60 2,367,594 108% 2.08 (252,184) -12% 0.88
(241,757) -31% 0.69 2,343,989 302% 4.02 11,213,593 1443% 15.43
(740,158) -89% 0.11 4,256,727 513% 6.13 119,082 14% 1.14
(32,701,681) -28% 0.72 27,285,495 23% 1.23 69,469,407 59% 1.59
- - -
168,719 5% 1.05 8,404,857 263% 3.63 32,422,032 1015% 11.15
- - -
(2,467,089) -31% 0.69 (6,564,783) -84% 0.16 (5,830,581) -74% 0.26
24,334,524 43% 1.43 31,091,518 55% 1.55 46,754,569 83% 1.83
(98,140) -2% 0.98 63,709,589 1131% 12.31 131,113,818 2327% 24.27
- 1,365,466 3,699,044
6 0% 1.00 - 0% 1.00 - 0% 1.00
(121,400) -24% 0.76 2,281,826 451% 5.51 3,729,237 737% 8.37
21,816,620 28% 1.28 100,288,473 127% 2.27 211,888,119 269% 3.69

(10,885,061) -6% 0.94 127,573,968 65% 1.65 281,357,526 143% 2.43

- - -
124,489 2% 1.02 796,531 13% 1.13 618,477 10% 1.10
- - -
(9,979,156) -72% 0.28 (5,402,425) -39% 0.61 9,904,701 72% 1.72
- - -
19,975 96,282,407 141,957,226
9,997 16,802,806 26,379,321
672,128 3% 1.03 (26,783,382) -100% - (26,783,382) -100% -
- 36,080,107 40,581,191
- 745,985 2,750,716
- 352,751 1,806,259
1,057,211 162% 2.62 10,283,938 1577% 16.77 17,972,360 2756% 28.56
- 4,062,931 -
 - 0% 1.00 - 0% 1.00 - 0% 1.00
(8,095,356) -17% 0.83 133,221,649 281% 3.81 215,186,869 455% 5.55

- - 149,345,102
- - -
- 16,051,468 5,409
1,430,935 25% 1.25 5,310,744 94% 1.94 9,084,795 161% 2.61
1,430,935 25% 1.25 21,362,212 378% 4.78 158,435,306 2806% 29.06

(6,664,421) -13% 0.87 154,583,861 292% 3.92 373,622,175 705% 8.05

- - -
- 0% 1.00 - 0% 1.00 - 0% 1.00
- 0% 1.00 - 0% 1.00 - 0% 1.00
- 0% 1.00 - 0% 1.00 - 0% 1.00
- (1,373,420) (2,231,654)
(4,130,648) -15% 0.85 (23,498,098) -88% 0.12 (74,376,222) -278% (1.78)

(4,130,648) -3% 0.97 (24,871,518) -17% 0.83 (76,607,877) -53% 0.47

- (2,048,376) (15,207,712)
(4,130,648) -3% 0.97 (26,919,895) -19% 0.81 (91,815,589) -64% 0.36
(10,795,068) -5% 0.95 127,663,964 65% 1.65 281,806,584 143% 2.43
 2017 atas 2013
RP % Ratio

(20,727,723) -40% 0.60

-
-
8,604,329 55% 1.55
-
34,779,479
137,152 58% 1.58
(6,237,020) -14% 0.86
180,989 8% 1.08
(288,825) -37% 0.63
(561,514) -68% 0.32
15,886,867 14% 1.14
-
5,754,409 180% 2.80
-
15,000,162 191% 2.91
35,221,693 63% 1.63
(31,207) -1% 0.99
-
- 0% 1.00
(196,241) -39% 0.61
55,748,816 71% 1.71

71,635,683 36% 1.36

-
(6,045,405) -100% -
-
858,494 6% 1.06
-
330,227
36,003
(26,783,382) -100% -
8,923,947
-
-
880,426 135% 2.35
126,532
 (26,003) -100% -
(21,699,161) -46% 0.54

-
-
138,667
5,234,951 93% 1.93
5,373,618 95% 1.95

(16,325,543) -31% 0.69

-
- 0% 1.00
5,741,666 11% 1.11
(32,555,262) -63% 0.37
(2,736,660)
117,601,481 440% 5.40

88,051,223 61% 1.61

-
88,051,223 61% 1.61
71,725,682 37% 1.37
 PT. MULTI PRIMA SEJAHTERA TBK
LAPORAN LABA/RUGI KOMPERHENSIP KONSOLIDASIAN
31 DESMEBER 2013-2017

AKUN 2013 2014 2015

Pendapatan Bersih 77,231,127 70,155,464 77,790,171

HPP -49,769,316 -50,818,758 -55,239,227
LABA BRUTO 27,461,810 19,336,706 22,550,944
Beban Usaha -20,730,215 -20,348,851 -59,631,544
Pendapatan operasi lainnya 3,011,200 2,177,594 47,964,008
Beban Operasi lainnya -3,445,088 -1,660,010 -5,792,361
Laba Rugi Usaha 6,297,706 -494,561 -5,091,047
Biaya Keuangan -733,361 -1,378,580 -10,980,692
Biaya laba /Rugi Neto entitas asosiasi 7,332,089 -665,475 -12,809,774
Laba/Rugi Operasi sebelum pajak 12,896,434 -2,538,617 -18,669,419
Pendapatan (beban) Pajak peng
Tahun berjalan -4,604,627 -1,850,294 -7,302,403
Pajak final -335 -455,273
Pajak Tangguhan 263,524 258,718 7,828,167
Pendapatan (beban) Pajak Bersih -4,341,428 -1,592,030 525,764
Laba/rugi operasi tahun berjalan 8,554,996 -4,130,648 -18,173,655
Pengukuran Kembali Imbalan 678,905
Pajak Penghasilan terkait pospos -169,726
jumlah penghasilan komperhensif 8,554,996 -4,130,648 509,178
Laba/rugi yg diatribusikan 8,554,996 -4,130,648 -17,664,476
Pemilik entitas Induk -14,125,278
Kepentingan non publik -4,048,376
Jumlah laba komperhensif 8,554,996 -4,130,648 -17,664,476
Laba persaham dasar 403 -194 -2,394
OLIDASIAN

2014 Atas 2013 2015 Atas 2013

2016 2017
RP % Ratio RP %
141,746,864 102,949,173 -7,075,663 -9% 0.91 559,044 1%
-90,087,524 -77,203,138 -1,049,442 2% 1.02 -5,469,911 11%
51,659,340 25,746,035 -8,125,104 -30% 0.70 -4,910,866 -18%
-121,188,239 -19,804,727 381,364 -2% 0.98 -38,901,329 188%
5,603,872 185,206,052 -833,606 -28% 0.72 44,952,808 1493%
-2,501,537 -3,072,028 1,785,078 -52% 0.48 -2,347,273 68%
-66,426,563 188,075,331 -6,792,267 -108% (0.08) -11,388,753 -181%
-35,428,608 -8,481,352 -645,219 88% 1.88 -10,247,331 1397%
15,663,051 15,555,625 -7,997,564 -109% (0.09) -20,141,863 -275%
-86,192,120 195,149,603 -15,435,051 -120% (0.20) -31,565,853 -245%
0 0
-1,576,436 -3,005,668 2,754,333 -60% 0.40 -2,697,776 59%
-454,938 135802% 1,359.02 335 -100%
23,731,097 -166,231 -4,806 -2% 0.98 7,564,643 2871%
22,154,660 -3,171,900 2,749,398 -63% 0.37 4,867,192 -112%
-64,037,459 191,977,703 -12,685,644 -148% (0.48) -26,728,651 -312%
-1,144,312 -958,578 0 678,905
286,078 239,644 0 -169,726
-858,234 -12,685,644 -148% (0.48) -8,045,818 -94%
-64,895,693 191,258,769 -12,685,644 -148% (0.48) -26,219,472 -306%
-50,878,124 191,977,703 0 -14,125,278
-13,159,335 0 -4,048,376
-64,895,693 191,258,769 -12,685,644 -148% (0.48) -26,219,472 -306%
-665 1,807 -597 -148% (0.48) -2,797 -694%
15 Atas 2013 2016 Atas 2013 2017 Atas 2013
Ratio RP % Ratio RP % Ratio
1.01 64,515,737 84% 1.84 25,718,046 33% 1.33
1.11 -40,318,208 81% 1.81 (27,433,822) 55% 1.55
0.82 24,197,530 88% 1.88 (1,715,775) -6% 0.94
2.88 -100,458,024 485% 5.85 925,488 -4% 0.96
15.93 2,592,672 86% 1.86 182,194,852 6051% 61.51
1.68 943,551 -27% 0.73 373,060 -11% 0.89
(0.81) -72,724,269 -1155% (10.55) 181,777,625 2886% 29.86
14.97 -34,695,247 4731% 48.31 (7,747,991) 1057% 11.57
(1.75) 8,330,962 114% 2.14 8,223,536 112% 2.12
(1.45) -99,088,554 -768% (6.68) 182,253,169 1413% 15.13
0 -
1.59 3,028,191 -66% 0.34 1,598,959 -35% 0.65
- 335 -100% - 335 -100% -
29.71 23,467,573 8905% 90.05 (429,755) -163% (0.63)
(0.12) 26,496,088 -610% (5.10) 1,169,528 -27% 0.73
(2.12) -72,592,455 -849% (7.49) 183,422,707 2144% 22.44
-1,144,312 (958,578)
286,078 239,644
0.06 -9,413,230 -110% (0.10) (8,554,996) -100% -
(2.06) -73,450,689 -859% (7.59) 182,703,773 2136% 22.36
-50,878,124 191,977,703
-13,159,335 -
(2.06) -73,450,689 -859% (7.59) 182,703,773 2136% 22.36
(5.94) -1,068 -265% (1.65) 1,404 348% 4.48
 PT. MULTI PRIMA SEJAHT
ANALISIS RASIO INDU
UNTUK TAHUN 2013 -

RASIO LIKUIDITAS
2013
Current Ratio
Total Aktiva Lancar 117,583,927
Hutang Lancar 47,334,457

2.48

Acid Test Ratio

Aktiva Lancar - Persediaan 117583927 - 46082485
Hutang Lancar 47,334,457

1.51

Cash Ratio
Kas + Surat Berharga 51901435 + 0
Hutang Lancar 47,334,457

1.10

Working Capital to Total Assets Ratio

Aktiva Lancar - Utang Lancar 117583927 - 47334457

Total Aktiva 196,480,810

0.36

RASIO LEVERAGE
2013
Total Debt to Total Assets Ratio
Total Hutang 52,980,205
Total Aktiva 196,480,810

0.27

Total Debt to Total Equity Ratio

Total Hutang 52,980,205
Ekuitas 143,410,609
 0.37

Long Term Debt to Total Equity Ratio

Hutang Jangka Panjang 5,645,748
Modal Sendiri 65,120,834

0.09

Time Interest Earned Ratio

EBIT 12,896,434
Bunga Hutang Jk. Panjang (733,361)

-17.59

RASIO AKTIVITAS
2013
Total Asset Turnover
Penjualan 77,231,127
Total Aktiva 196,480,810
=
0.39

Receivable Turnover
Penjualan 77,321,127
Piutang 15,802,424
=
4.89

Average Collection Inventory

Piutang x 365 15,802,424
Penjualan 77,321,127
=
74.60

Inventory Turnover
Harga Pokok Persediaan (49,769,316)
Persediaan 46,082,485
=
-1.08

Average Day's Inventory

(Persediaan x 365) 46,082,485
Harga Pokok Persediaan (49,769,316)
 =
-337.96

Working Capital Turnover

Penjualan bersih 77,321,127
Aktiva Lancar - Hutang Lancar 117.583.927 - 47.334.457
=
1.10

RASIO PROFITABILITAS
2012
Gross Profit Margin (GPM)
Laba Kotor 27,461,810
Penjualan 77,231,127
=
0.36

Profit Margin (PM)

EBIT x 100 % 12,896,434
Penjualan 77,231,127
=
16.70%

Net Profit Margin (NPM)

EAT x 100 % 8,554,996
Penjualan 77,231,127
=
11.08%

Operating Income Ratio

(Penjualan - HPP - Biaya) 77.231.127-49.769.316-24.175.303
Penjualan 77,231,127
=
3,286,508
77,231,127
=
0.04

Return Of Assets
EBIT x 100% 12,896,434
Total Aktiva 196,480,810
=
6.56%
 Return Of Equity
EAT x 100% 8,554,996
Modal Sendiri 65,120,834
=
13.14%

Return Of Investment
EAT x 100% 8,554,996
Total Aktiva 196,480,810
=
4.35%
 PT. MULTI PRIMA SEJAHTERA TBK
ANALISIS RASIO INDUSTRI
UNTUK TAHUN 2013 - 2017

Tahun
2014 2015

84,882,246 144,869,422
39,239,101 180,556,106

2.16 0.80

84882246 - 53259970 144869422 - 39606789

39,239,101 180,556,106

0.81 0.58

7817288 + 0 56031044 + 15500000

39,239,101 180,556,106

0.20 0.40

84882246 - 39239101 144869422 - 180556106

185,595,749 324,034,778

0.25 -0.11

Tahun
2014 2015

46,315,784 207,564,066
185,595,749 324,034,778

0.25 0.64

46,315,784 207,564,066
139,279,961 116,490,714
 0.33 1.78

7,076,683 27,007,960
65,120,834 65,120,834

0.11 0.41

(2,538,617) (18,669,419)
(1,378,580) (10,980,692)

1.84 1.70

Tahun
2014 2015

70,155,464 77,790,171
185,595,749 324,034,778
= =
0.38 0.24

70,155,464 77,790,171
19,685,141 21,565,686
= =
3.56 3.61

19,685,141 21,565,686
70,155,464 77,790,171
= =
102.42 101.19

(50,818,758) (55,239,227)
53,259,970 39,606,789
= =
-0.95 -1.39

53,259,970 39,606,789
(50,818,758) (55,239,227)
 = =
-382.53 -261.71

70,155,464 77,790,171
84.882.246 - 39.239.101 144.869.422 - 180.556.106
= =
1.54 -2.18

Tahun
2013 2014

19,336,796 22,550,944
70,155,464 77,790,171
= =
0.28 0.29

(2,538,617) (18,669,419)
70,155,464 77,790,171
= =
-3.62% -24.00%

(4,130,648) (18,173,655)
70,155,464 77,790,171
= =
-5.89% -23.36%

70.155.464 - 50.818.758 - 22.008.861 77.790.171 - 55.239.227 - 65.423.905

70,155,464 77,790,171
= =
(2,672,155) (42,872,961)
70,155,464 77,790,171
= =
-0.04 -0.55

(2,538,617) (18,669,419)
185,595,749 324,034,778
= =
-1.37% -5.76%
 (4,130,648) (18,173,655)
65,120,834 65,120,834
= =
-6.34% -27.91%

(4,130,648) (18,173,655)
185,595,749 324,034,778
= =
-2.23% -5.61%
 2016 2017

187,053,334 133,470,794
262,521,326 25,635,296

0.71 5.21

187053334 - 40987802 133470794 - 39845465

262,521,326 25,635,296

0.56 3.65

91025490 + 15000000 31173712 + 0

262,521,326 25,635,296

0.40 1.22

187053334 - 262521326 133470794 - 25635296

477,838,336 268,116,493

-0.16 0.40

2016 2017

426,602,380 36,654,662
477,838,336 268,116,493

0.89 0.14

426,602,380 36,654,662
51,595,020 231,461,832
8.27 0.16

164,081,054 11,019,366
65,120,834 70,862,500

2.52 0.16

(86,192,120) 195,149,603
(35,428,608) (8,481,352)

2.43 -23.01

2016 2017

141,746,864 102,949,173
477,838,336 286,116,493
= =
0.30 0.36

141,746,864 102,949,173
24,661,968 59,323,384
= =
5.75 1.74

24,661,968 59,323,384
141,746,864 102,949,173
= =
63.50 210.33

(90,087,524) (77,203,138)
40,987,802 39,845,465
= =
-2.20 -1.94

40,987,802 39,845,465
(90,087,524) (77,203,138)
 = =
-166.07 -188.38

141,746,864 102,949,173 70249470 45643145

187.053.334 - 262.521.326 133.470.794 - 25.635.296
= =
-1.88 0.95

2015 2016

51,659,340 25,746,035
141,746,864 102,949,173
= =
0.36 0.25

(86,192,120) 195,149,603
141,746,864 102,949,173
= =
-60.81% 189.56%

(64,037,459) 191,977,703
141,746,864 102,949,173
= =
-45.18% 186.48%

3286508
141.746.864 - 90.087.524 - 123.689.776 102.949.173 - 77.203.138 - 22.876.755 -2672155
141,746,864 102,949,173 -42872961
= = -72030436
(72,030,436) 2,869,280 2869280
141,746,864 102,949,173
= =
-0.51 0.03

(86,192,120) 195,149,603
477,838,336 286,116,493
= =
-18.04% 68.21%
 (64,037,459) 191,977,703
65,120,834 65,120,834
= =
-98.34% 294.80%

(64,037,459) 191,977,703
477,838,336 268,116,493
= =
-13.40% 71.60%
-35686684 -75467992 107835498