ANALISIS KOMPERATIF

PT SUPARMA Tbk
LAPORAN POSISI KEUANGAN
31 DESEMBER 2017 DAN 2016
(Disajikan dalam rupiah ,Kecuali Dinyatakan Lain)

ASET 2017 2016

ASET LANCAR
Kas dan setara kas Rp120,542,708,894 Rp146,960,519,291
Piutang Usaha Rp 112,110,911,193 Rp 108,132,846,039
Persediaan Rp483,134,992,635 Rp406,931,058,372
Biaya dibayar Dimuka Rp1,009,597,836 Rp2,023,577,181
Uang muka kepada pemasok Rp4,123,561,008 Rp3,863,071,430
Aset lancar lainnya Rp29,315,312,783 Rp31,402,388,101
Jumlah Aset Lancar Rp750,237,084,349 Rp699,313,460,414
ASET TIDAK LANCAR
Investasi tersedia untuk dijual Rp9,477,244,272 Rp7,251,273,833
Taksiran Tagihan Pajak Penghasilan Rp22,524,607,312 Rp22,123,031,456
Aset Tetap-setelah Akumulasi Rp1,393,421,919,181 Rp1,430,164,650,247
Jumlah Aset Tidak Lancar Rp1,425,423,770,765 Rp1,459,538,955,536
JUMLAH ASET Rp2,175,660,855,114 Rp2,158,852,415,950
LIABILITAS,DANA SYIRKAH TEMPORER DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Bank Rp130,329,393,300 Rp127,090,037,431
Utang Usaha-Pihak ketiga Rp62,025,367,892 Rp47,510,128,247
Utang pajak Rp12,217,295,461 Rp12,010,098,413
Utang Deviden Rp34,608,078 Rp34,608,078
Biaya Masih Harus dibayar Rp7,438,155,204 Rp51,628,254,679
Uang muka dari pelanggan Rp652,738,103 Rp521,241,203
Pinjaman Jangka Panjang jatuh tempo dalm 1 tahun Rp521,074,172,380 Rp45,129,427,317
Jumlah Liabitilas Jangka Pendek Rp733,771,730,418 Rp283,923,795,368
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang-setelah dikurangi bagian yang
jatuh tempo dalam waktu satu tahun:
Bank dan lembaga Keuangan Rp28,787,184,647 Rp574,004,302,319
Surat Berharga jangka Menengah Rp135,002,705,000 Rp133,746,335,000
Liabilitas Pajak Tangguhan-Bersih Rp42,668,639,397 Rp15,880,865,699
Liabilitas Diestimasi atas imbalan kerja Rp39,893,023,146 Rp39,741,589,445
Jumalah Liabilitas Jangka panjang Rp246,351,552,190 Rp763,373,092,463
Jumlah Liabilitas Rp980,123,282,608 Rp1,047,296,887,831
DANA SYIRKAH TEMPORER
Bank-Musyarakah Rp 23,342,237,350 Rp 32,408,976,809
EKUITAS
Modal Saham-nilai nominal Rp. 400 per saham Rp 845,828,383,200 Rp 845,828,383,200
Tambahan Modal Disetor-Agio saham Rp 597,819,550 Rp 597,819,550
Saldo Laba
Dicadangkan Rp 6,000,000,000 Rp 4,000,000,000
Belum Dicadangkan Rp 319,004,245,619 Rp 228,500,379,043
Komponen ekuitas Lain Rp 764,886,787 Rp 219,969,517
Jumlah Ekuitas Rp 1,172,195,335,156 Rp 1,079,146,551,310
JUMLAH LIABILITAS,DANA SYIRKAH TEMPORER,EKUITAS Rp 2,175,660,855,114 Rp 2,158,852,415,950
 VARIANCE %

-Rp26,417,810,397 -18%
Rp3,978,065,154 4%
Rp76,203,934,263 19%
-Rp1,013,979,345 -50%
Rp260,489,578 7%
-Rp2,087,075,318 -7%
Rp50,923,623,935 7%

Rp2,225,970,439 31%
Rp401,575,856 2%
-Rp36,742,731,066 -3%
-Rp34,115,184,771 -2%
Rp16,808,439,164 1%

Rp3,239,355,869 3% #REF!
Rp14,515,239,645 31%
Rp207,197,048 2%
Rp0 0%
-Rp44,190,099,475 -86%
Rp131,496,900 25%
Rp475,944,745,063 1055%
Rp449,847,935,050 158%

-Rp545,217,117,672 -95%
Rp1,256,370,000 1%
Rp26,787,773,698 169%
Rp151,433,701 0%
-Rp517,021,540,273 -68%
-Rp67,173,605,223 -6%

-Rp9,066,739,459 -28%

Rp0 0%
Rp0 0%

Rp2,000,000,000 50%
Rp90,503,866,576 40%
Rp544,917,270 248%
Rp93,048,783,846 9%
Rp16,808,439,164 1%
 ANALISI KOMPERATIF
PT.SUPARMA Tbk
LAPORAN LABA RUGI
UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2017 DAN 2016
(Disajikandalam Rupiah,kecual Dinyatakan lain)
2017 2016 VARIANCE %
PENJUALAN BERSIH Rp 2,093,137,904,266 Rp 1,932,435,078,255 Rp 160,702,826,011 8%
BEBAN POKOK PENJUALAN Rp 1,777,790,483,983 Rp 1,620,898,434,904 Rp 156,892,049,079 10%
LABA KOTOR Rp 315,347,420,283 Rp 311,536,643,351 Rp 3,810,776,932 1%
Pendapata Lain-lain Rp 10,689,634,170 Rp 10,053,020,065 Rp 636,614,105 6%
Beban penjualan Rp (84,628,628,494) Rp (85,685,157,166) Rp 1,056,528,672 -1%
Beban Umum dan Administrasi Rp (57,560,479,227) Rp (53,540,870,670) Rp (4,019,608,557) 8%
Beban Keuangan (Bunga) Rp (55,860,722,659) Rp (79,797,659,019) Rp 23,936,936,360 -30%
Laba(rugi) Selisih Kurs-bersih Rp (6,675,869,358) Rp 25,126,905,813 Rp (31,802,775,171) -127%
Beban Lain-lain Rp (2,420,036) Rp (16,334,387,132) Rp 16,331,967,096 -100%
Laba sebelum Taksiran Beban Pajak Rp 121,308,934,679 Rp 111,358,495,242 Rp 9,950,439,437 9%
TAKSIRAN BEBAN PAJAK Rp -
Kini Rp (2,497,265,900) Rp - Rp (2,497,265,900)
Tangguhan Rp (26,531,551,495) Rp (30,295,064,593) Rp 3,763,513,098 -12%
LABA TAHUN BERJALAN Rp 92,280,117,284 Rp 81,063,430,649 Rp 11,216,686,635 14%
Rp(198,052,250,416)
Rp(235,358,073,987)

Rp(235,358,073,987)
 ANALISI KOMPERATIF
PT.SUPARMA Tbk
LAPORAN ARUS KAS
UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2017 DAN 2016
(Disajikandalam Rupiah,kecual Dinyatakan lain)
2017
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan Kas dari Pelanggan Rp2,278,653,553,346
Pembayaran kepada pemasok
Pemasok -Rp1,883,013,631,986
Direksi dan Karyawan -Rp216,585,253,308

Kas yang di hasilkan dari Operasi Rp179,054,668,052

Penerimaan Kas dari Pend. Bunga Rp6,886,383,700

Pembayaran Beban Bunga -Rp53,933,985,304

Pemabayaran pajak Penghasilan -Rp13,499,298,212
Penerimaan dari Lain-lain Rp945,603,529
Penerimaan dari restitusi Pajak Rp12,318,319,460

Arus kas bersih aktivitas operasi Rp131,771,691,225

ARUS KAS DARI AKTIVITAS INVESTASI

Penempatan aset lancar lainnya Rp2,087,075,318
Penempatan Investasi tersedia dijual -Rp1,499,414,079
Perolehan aset tetap -Rp35,399,013,837

hasil Penjualan Aset tetap Rp58,000,000

arus kas bersih yang digunakan untuk aktivitas investasi -Rp34,753,352,598

ARUS KAS AKTIVITAS PENDANAAN

Penerimaan dari utang bank Rp290,204,692,411
Pembayaran untuk Utang Pajak -Rp285,598,122,877
Penarikan pinjaman jangja panjang dan dana syirkah Rp3,191,365,603,709
pemabayaran pinjaman jangka panjang dan dana syirkah temporer -Rp3,274,429,430,670

Pembayaran bungan tunggakan -Rp44,995,838,742

penerimaan surat berharga jangka menengah Rp0
pembayran utang sewapembiayaan Rp0
pembayran liabilitas jangka panjang lainnya Rp0
Arus kas bersih aktivitas pendanaan -Rp123,453,096,169

KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS -Rp26,434,757,542

Pengaruh perubahan Kas Rp 16,947,145

Kas dan Setara Kas Awal Tahun Rp146,960,519,291
Kas dan Setara kas Akhir Tahun Rp120,542,708,894
 TIF
k
AS
KHIR PADA
N 2016
Dinyatakan lain)
2016 VARIANCE %

Rp 2,159,249,877,402 Rp119,403,675,944 6%

-Rp1,626,287,715,249 -Rp256,725,916,737 16%

-Rp194,090,474,915 -Rp22,494,778,393 12%

Rp338,871,687,238 -Rp159,817,019,186 -47%

Rp3,142,877,364 Rp3,743,506,336 119%

-Rp74,262,807,759 Rp20,328,822,455 -27%

-Rp11,522,575,000 -Rp1,976,723,212 17%
Rp702,596,776 Rp243,006,753 35%
Rp9,481,820,526 Rp2,836,498,934 30%

Rp266,413,599,145 -Rp134,641,907,920 -51%

Rp3,321,728,399 -Rp1,234,653,081 -37%

-Rp1,497,109,097 -Rp2,304,982 0%
-Rp63,410,551,171 Rp28,011,537,334 -44%

Rp0 Rp58,000,000
-Rp61,585,931,869 Rp26,832,579,271 -44%

Rp279,818,935,422 Rp10,385,756,989 4%
-Rp250,015,430,070 -Rp35,582,692,807 14%
Rp2,912,553,121,965 Rp278,812,481,744 10%
-Rp3,143,149,138,068 -Rp131,280,292,602 4%

Rp0 -Rp44,995,838,742
Rp133,293,150,000 -Rp133,293,150,000 -100%
-Rp32,221,969 Rp32,221,969 -100%
-Rp36,602,767,610 Rp36,602,767,610 -100%
-Rp104,134,350,330 -Rp19,318,745,839 19%

Rp100,693,316,946 -Rp127,128,074,488 -126%

Rp8,288,968 Rp8,658,177 104%

Rp46,258,913,361 Rp100,701,605,930 218%
Rp146,960,519,275 -Rp26,417,810,381 -18%
 ANALISIS COMMON SIZE
PT.SUPARMA Tbk
LAPORAN LABA RUGI
UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2017 DAN 2016
COMMON SIZE
2017 2016

PENJUALAN BERSIH Rp 2,093,137,904,266 Rp 1,932,435,078,255 100.0% 100.0%

BEBAN POKOK PENJUALAN Rp 1,777,790,483,983 Rp 1,620,898,434,904 84.9% 83.9%
LABA KOTOR Rp 315,347,420,283 Rp 311,536,643,351 15.1% 16.1%
Pendapata Lain-lain Rp 10,689,634,170 Rp 10,053,020,065 0.5% 0.5%
Beban penjualan -Rp 84,628,628,494 -Rp 85,685,157,166 -4.0% -4.4%
Beban Umum dan Administrasi -Rp 57,560,479,227 -Rp 53,540,870,670 -2.7% -2.8%
Beban Keuangan (Bunga) -Rp 55,860,722,659 -Rp 79,797,659,019 -2.7% -4.1%
Laba(rugi) Selisih Kurs-bersih -Rp 6,675,869,358 Rp 25,126,905,813 -0.3% 1.3%
Beban Lain-lain -Rp 2,420,036 -Rp 16,334,387,132 0.0% -0.8%
Laba sebelum Taksiran Beban Pajak Rp 121,308,934,679 Rp 111,358,495,242 5.8% 5.8%
TAKSIRAN BEBAN PAJAK
Kini -Rp 2,497,265,900 Rp - 100.0% 0.0%
Tangguhan -Rp 26,531,551,495 -Rp 30,295,064,593 -1.3% -1.6%
LABA TAHUN BERJALAN Rp 92,280,117,284 Rp 81,063,430,649 4.41% 4.19%
 ANALISIS COMMON SIZE
PT SUPARMA Tbk
LAPORAN POSISI KEUANGAN
31 DESEMBER 2017 DAN 2016
(Disajikan dalam rupiah ,Kecuali Dinyatakan Lain)
COMMON SIZE
ASET 2017 2016
2017 2016
ASET LANCAR
Kas dan setara kas Rp 120,542,708,894 Rp 146,960,519,291 5.5% 6.8%
Piutang Usaha Rp 112,110,911,193 Rp 108,132,846,039 5.2% 5.0%
Persediaan Rp 483,134,992,635 Rp 406,931,058,372 22.2% 18.8%
Biaya dibayar Dimuka Rp 1,009,597,836 Rp 2,023,577,181 0.0% 0.1%
Uang muka kepada pemasok Rp 4,123,561,008 Rp 3,863,071,430 0.2% 0.2%
Aset lancar lainnya Rp 29,315,312,783 Rp 31,402,388,101 1.3% 1.5%
Jumlah Aset Lancar Rp 750,237,084,349 Rp 699,313,460,414 34.5% 32.4%
ASET TIDAK LANCAR
Investasi tersedia untuk dijual Rp 9,477,244,272 Rp 7,251,273,833 0.4% 0.3%
Taksiran Tagihan Pajak Penghasilan Rp 22,524,607,312 Rp 22,123,031,456 1.0% 1.0%
Aset Tetap-setelah Akumulasi Rp 1,393,421,919,181 Rp 1,430,164,650,247 64.0% 66.2%
Jumlah Aset Tidak Lancar Rp 1,425,423,770,765 Rp 1,459,538,955,536 65.5% 67.6%
JUMLAH ASET Rp 2,175,660,855,114 Rp 2,158,852,415,950 100.0% 100.0%
LIABILITAS,DANA SYIRKAH TEMPORER DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang Bank Rp 130,329,393,300 Rp 127,090,037,431 5.99% 5.89%
Utang Usaha-Pihak ketiga Rp 62,025,367,892 Rp 47,510,128,247 2.85% 2.20%
Utang pajak Rp 12,217,295,461 Rp 12,010,098,413 0.56% 0.56%
Utang Deviden Rp 34,608,078 Rp 34,608,078 0.00% 0.00%
Biaya Masih Harus dibayar Rp 7,438,155,204 Rp 51,628,254,679 0.34% 2.39%
Uang muka dari pelanggan Rp 652,738,103 Rp 521,241,203 0.03% 0.02%
Pinjaman Jangka Panjang jatuh tempo dalm 1 tahun Rp 521,074,172,380 Rp 45,129,427,317 23.95% 2.09%
Jumlah Liabitilas Jangka Pendek Rp 733,771,730,418 Rp 283,923,795,368 33.73% 13.15%
LIABILITAS JANGKA PANJANG
Pinjaman Jangka Panjang (Bank dan lembaga Keuangan) Rp 28,787,184,647 Rp 574,004,302,319 1.32% 26.59%
Surat Berharga jangka Menengah Rp 135,002,705,000 Rp 133,746,335,000 6.21% 6.20%
Liabilitas Pajak Tangguhan-Bersih Rp 42,668,639,397 Rp 15,880,865,699 1.96% 0.74%
Liabilitas Diestimasi atas imbalan kerja Rp 39,893,023,146 Rp 39,741,589,445 1.83% 1.84%
Jumalah Liabilitas Jangka panjang Rp 246,351,552,190 Rp 763,373,092,463 11.32% 35.36%
Jumlah Liabilitas Rp 980,123,282,608 Rp 1,047,296,887,831 45.05% 48.51%
DANA SYIRKAH TEMPORER
Bank-Musyarakah Rp 23,342,237,350 Rp 32,408,976,809 1.07% 1.50%
EKUITAS
Modal Saham-nilai nominal Rp. 400 per saham Rp 845,828,383,200 Rp 845,828,383,200 38.88% 39.18%
Tambahan Modal Disetor-Agio saham Rp 597,819,550 Rp 597,819,550 0.03% 0.03%
Saldo Laba
Dicadangkan Rp 6,000,000,000 Rp 4,000,000,000 0.28% 0.19%
Belum Dicadangkan Rp 319,004,245,619 Rp 228,500,379,043 14.66% 10.58%
Komponen ekuitas Lain Rp 764,886,787 Rp 219,969,517 0.04% 0.01%
Jumlah Ekuitas Rp 1,172,195,335,156 Rp 1,079,146,551,310 53.88% 49.99%
JUMLAH LIABILITAS,DANA SYIRKAH TEMPORER,EKUITAS Rp 2,175,660,855,114 Rp 2,158,852,415,950 100.00% 100.00%
#REF!
NO Keterangan Rumus

Liquidity Ratio
Rasio Lancar (Current Ratio)
Current Assets X 100%
1 Current Liabilities

Rasio Cepat (Quick Ratio)

Current Assets - Inventory X 100%
2 Current Liabilities

Working Capital Current Assets -Current Liabilities

3
Lavarage Ratio
Total Debt X 100%
1 Total Debt To Total Asset Ratio
Total ASSETS
Total Debt X 100%
2 Total debt To Total equity ratio
Total Equity
EBIT X 100 %
3 Time Interest Earned Ratio
Interest
Activity Ratio
Net Sales X 1 Time Total
1 Total Assets Turnover
Assets
Sales On Credit X 1 Time
2 Receivable Turnover
Avarege Receivable
Avarage Receivable X 360 days
3 Receivable Colection Period
Sales On Credit
Net Sales X 1 Time
4 inventory Turnover
Avarage Inventory
Profitability ratio
Net Sales - COGS X 100%
1 Gross Profit Margin
Net sales
EBIT X 100%
2 Operating Profit Margin
Net Sales
COGS - Operating Cost X 100%
3 operating ratio
Net Sales
Earning After Tax X 100 %
4 Net Profit Margin
Net sales
Profitability ratio (Continue)
Earning After Tax X 100 %
1 Return On Assets
Total Assets
Earning After Tax x 100 %
2 Return On Equity
Total equity
Earning After Tax X 100%
3 Return On Investment
Total Assets
Earning After Tax
4 Earning Per Share
Outstanding Share
Market Ratio
Market Price X 1 Time
1 Price Earning Ratio ( PER)
EPS
Market Price X 1 Time
2 Market to Book Ratio ( MBV) or Price to Book Value (PBV)
Book Value
 Deviden Per Share X 100%
3 Deviden Payout Ratio
EPS
Total Asstes - Total Liabilities
4 Book Value (BV)
outstanding share
Deviden Per Share X 100%
5 Yield (Deviden Yield)
Market Price
Present Past 100%
6 Growth
Past
 Perhitungan Rasio
2017 2016 2017 2016
Liquidity Ratio
Rp 750,237,084,349 Rp 699,313,460,414
102% 246%
Rp 733,771,730,418 Rp 283,923,795,368
Rp 267,102,091,714 Rp 292,382,402,042
36% 103%
Rp 733,771,730,418 Rp 283,923,795,368
Rp 750,237,084,349 Rp 699,313,460,414
Rp 16,465,353,931 Rp 415,389,665,046
Rp 733,771,730,418 Rp 283,923,795,368
Lavarage Ratio
Rp 980,123,282,608 Rp 1,047,296,887,831
45% 49%
Rp 2,175,660,855,114 Rp 2,158,852,415,950
Rp 980,123,282,608 Rp 1,047,296,887,831
84% 97%
Rp 1,172,195,335,156 Rp 1,079,146,551,310
Rp 65,448,212,020 Rp 31,560,836,223
-117% -40%
-Rp 55,860,722,659 -Rp 79,797,659,019
Activity Ratio
Rp 2,093,137,904,266 Rp 1,932,435,078,255
1.0 1
Rp 2,175,660,855,114 Rp 2,158,852,415,950
Rp 2,093,137,904,266 Rp 1,932,435,078,255
19 18
Rp 110,121,878,616 Rp 108,132,846,039
Rp 110,121,878,616 Rp 108,132,846,039
19 20
Rp 2,093,137,904,266 Rp 1,932,435,078,255
Rp 2,093,137,904,266 Rp 1,932,435,078,255
5 5
Rp 445,033,025,504 Rp 406,931,058,372
rofitability ratio
Rp315,347,420,283 Rp 311,536,643,351
15% 16%
### ###
Rp 65,448,212,020 Rp 31,560,836,223
3% 2%
### ###
### ###
78% 76%
### ###
Rp 92,280,117,284 Rp 81,063,430,649
4% 4%
Rp 2,093,137,904,266 Rp 1,932,435,078,255
bility ratio (Continue)
Rp 92,280,117,284 Rp 81,063,430,649
4.24% 3.75%
Rp 2,175,660,855,114 Rp 2,158,852,415,950
Rp 92,280,117,284 Rp 81,063,430,649
7.87% 7.51%
Rp 1,172,195,335,156 Rp 1,079,146,551,310
Rp 92,280,117,284 Rp 81,063,430,649
4.24% 3.75%
Rp 2,175,660,855,114 Rp 2,158,852,415,950
Rp 92,280,117,284 Rp 81,063,430,649
43.64 38.34
2,114,570,958 2,114,570,958
Market Ratio
212 194
4.858 5.061
44 38
212 194
0.382 0.3801
554 510
 2.84 1.89
6.50% 4.93%
44 38
1,195,537,572,506 1,111,555,528,119
565.381 525.665
2,114,570,958 2,114,570,958
3 1.89
1.338% 0.975%
212 194