Tugas Mankeu Dina Aulia Safitri
Tugas Mankeu Dina Aulia Safitri
RASIO PERBANDINGAN
TAHUN 2017/2018
RASIO 2017 2018
Rasio Likuiditas
a. Current Ratio = CA/CL 2.39 2.65
b. Quick Ratio = (CA - Inventory)/CL 1.98 1.95
Capital Structure
a. Debt Ratio = Total Liabilities/Total Assets 0.51 0.51
b. Time Interest Earned Ratio = EBIT/Interest Exp. 6.65 5.84
Aset Management
a. TATO = Sales/ Total Assets 1.40 1.37
b. FATO = Sales/Net Plant And Euipment 5.22 5.65
c. RTO = Annual Credit Sales/ Account Receivable 0.94 11.17
d. ITO = COGS/Inventory
Profitability Ratio
a. GPM = Gross Profit/Sales 0.24 0.27
b. OPM = EBIT/Sales 0.12 0.12
c. NPM = Net Income/Sales 0.12 0.11
d. OROA = EBIT/Total Assets 0.17 0.16
e. ROE =Net Income/Common Equity
Rasio Likuiditas
a. Current Ratio = CA/CL 2.65 1.07
b. Quick Ratio = (CA - Inventory)/CL 1.95 0.69
Capital Structure
a. Debt Ratio = Total Liabilities/Total Assets 0.51 0.48
b. Time Interest Earned Ratio = EBIT/Interest Exp. 5.84 0.00
Aset Management
a. TATO = Sales/ Total Assets 1.37 0.76
b. FATO = Sales/Net Plant And Euipment 5.65 1.73
c. RTO = Annual Credit Sales/ Account Receivable 11.17 11.17
d. ITO = COGS/Inventory
Profitability Ratio
a. GPM = Gross Profit/Sales 0.27 0.28
b. OPM = EBIT/Sales 0.12 0.10
c. NPM = Net Income/Sales 0.11 0.07
d. OROA = EBIT/Total Assets 0.16 0.08
e. ROE =Net Income/Common Equity
PT
RASIO
TAHU
KENAIKAN / PENURUNAN RASIO
Rasio Likuiditas
Kenaikan a.
Penurunan b.
Capital Structure
Seimbang a.
Penurunan b.
Aset Management
Penurunan a.
Kenaikan b.
Kenaikan c.
- d.
Profitability Ratio
Kenaikan a.
Seimbang b.
Penurunan c.
Penurunan d.
- e.
AAN
D
Kenaikan
Penurunan
Seimbang
-
Penurunan
Penurunan
-
-
Seimbang
Penurunan
Seimbang
Penurunan
-