Nama : 1.

Lola Adella (117040120)

2. Linda Sari (117040122)

Kelas : 3E Akuntansi

Perhutungan Rasio pada

PT ULTRAJAYA MILK INDUSTRY &

TRADING COMPANY Tbk

2017

A. Rasio Likuiditas
1. Current Ratio
Aktiva Lancar = 3.439.990 = 4,19
Hutang Lancar 820.625

2. Aktiva Lancar
Aktiva Lancar – Persediaan = 3.439.990 – 682.624 = 3,43
Hutang Lancar 820. 625

3. Cash Ratio

Cash = 02.120.40 = 2,58

Hutang Lancar 820.625

4. Working Capital to Total Asset Ratio

Aktiva Lancar – Hutang Lancar = 3.439.990 -820.625 = 0,54
Total Aktiva 5. 186.940

B. Rasio Aktivitas
1. Total Aset Turnover
Penjualan Bersih = 4.879.559 = 0,04
Total Aktiva 5.186.940

2. Receivable Turnover
Penjualan Kredit = 4.879.559 = 9,06
Piutang Rata-Rata 538.024
 3. Avarage Collection Periode
Piutang Rata-Rata x 360 hari = 538.024 X 360 hari = 39,69
Penjuala kredit 4.879.559

4. Inventory Turnover
HPP = 3.056.681 = 4,47
Inventory Rata-Rata 682.624

5. Working Capital Turnover

Penjualan Netto = 4.879.559 = 1,86
Aktiva Lancar – Uang Lancar 3.439.990 – 820,625

6. Average Day’s Inventory

Inventory Rata-Rata x 360 = 682.624 X 360 = 80,39
HPP 3.056.681

C. Rasio Profitabilitas / Rentabilitas

1. Gross Profit Margin (Margin Laba Kotor)
Laba Kotor = 1.822.878 = 0,37
Penjualan Bersih 4.879.559

2. Net Profit Margin (Margin Laba Bersih)

Laba Setelah Pajak = 711.681 = 0,14
Penjualan Bersih 4.879.559

3. ROA
Laba sebelum Bunga & Pajak = 1.026.231 = 0,19
Total Aktiva 5.186.940

4. Return of Equity
Laba Bersih Setelah Pajak = 711.681 = 0,16
Modal Sendiri 4.208.755

5. Operating Income Ratio / Operating Profit Margin

(Penjualan Netto – HPP – Biaya Adm, Penjualan, Umum)
Penjualan Netto
= (4.879.559 – 3.056.681 – 861.851) = 0,19
4.879.559

6. Operating Ratio
(HPP + Biaya Adm, Penjualan, Umum) = (3.056.681 + 861.851) = 0,80
Penjualan Netto 4.879.559
 7. ROI
Laba Netto sesudah Pajak = 711.681 = 0,13
Total Aktiva 5.186.940

D. Rasio Solvabilitas / Laverage

1. Total Debt to Equity Ratio (Rasio Hutang terhadap Ekuitas)
Total Hutang = 978.185 = 0,23
Ekuitas Pemegang Saham 4.208.755

2. Total Debt to Total Asset Ratio (Rasio Hutang terhadap total aktiva)
Total Hutang = 978.185 = 0,18
Total Aktiva 5.186.940

3. Long Tern Debt to Equity Ratio

Hutang Jangka Panjang = 157.560 = 0,27
Modal Saham 577.676

4. Tangible Assets Debt Coverage

(Jumlah Aktiva- Intangible- Utang Lancar)
Hutang Jangka Panjang
= 5.186.940 – 8.298 – 820.625) = 27,65
157.560

5. Time’s Interest Earned Ratio

Earning Before Interest and Tax = 1.026.231
Bunga Hutang Jangka Panjang

E. Rasio Pasar
1. Laba Persaham
Laba Bersih Saham Preferen = 61
Rata-Rata Tertimbang Bahan Biaya yang Beredar

2. Price Earning Ratio

Nilai Wajar Saham Biasa Perlembar
Laba Perusahaan
=

3. Rasio Pembayaran Dividen

Total Doviden = 83.741 = 0,11
Laba Bersih 711.681
4. Dividen Vield Rati0
Kas Dividen Perlembar Saham .
Nilai Wajar saham Biasa perlembar
=