COMMON-SIZE Financial Statement Analysis

Common-Size (%)
PT INDOCEMENT TUNGGAL PERKASA TBK
2016 2017 2018
PENDAPATAN BERSIH 100% 100% 100%
HARGA POKOK PENJUALAN 58.78% 65.29% 62.71%
LABA KOTOR 41.21% 34.70% 30.40%
PENJUALAN 0.09% 0.09% 0.09%
BEBAN UMUM & ADMINISTRASI 4.32% 5.14% 13.48%
PENDAPATAN OPERASIONAL 36.79% 29.37% 23.70%
BEBAN LAIN - LAIN 1.09% 0.04% 38.70%
LABA SEBELUM PAJAK PENGHASILAN 0.02% 0.01% 0.00%
PAJAK PENGHASILAN 0.00% 0.00% 0.00%
PENDAPATAN BERSIH 37.92% 29.44% 24.03%
nalysis

PT SEMEN BATURAJA PT SEMEN IDNONESIA

TBK
2018 2018
100% 100%
62.71% 69.59%
37.38% 30.40%
0.05% 0.03%
13.48% 0.01%
23.70% 30.36%
38.70% 0.34%
7.07% 0.01%
0.00% 0.00%
69.47% 30.72%
 Kebijakan Akuntansi
PT SEMEN
PT INDOCEMENT TUNGGAL PERKASA TBK BATURAJA
No. Account 2016 2017 2018 2018
1 Laporan Arus Kas Langsung Langsung Langsung Langsung

Metode Rata-rata Metode Rata- Metode Rata- Metode Rata-rata

2 Persediaan tertimbang rata tertimbang rata tertimbang tertimbang

3 Biaya Dibayar Metode Garis Metode Garis Metode Garis Metode Garis
Dimuka Lurus Lurus Lurus Lurus
Metode Garis Metode Garis Metode Garis Metode Garis
4 Aset Tetap Lurus Lurus Lurus Lurus
5 Pajak Tangguhan Liabilitas Liabilitas Liabilitas Liabilitas
Metode Garis Metode Garis Metode Garis Metode Garis
6
Aset Tak Berwujud Lurus Lurus Lurus Lurus
 PT SEMEN
INDONESIA TBK
2018
Langsung

Metode Rata-rata
tertimbang

Metode Garis
Lurus
Metode Garis
Lurus
Liabilitas
Metode Garis
Lurus
 PT Indocement Tunggal PT Semen Baturaja PT Semen Indonesia
keterangan Perkasa Tbk

2016 2017 2018 2018 2018

Current Ratio 4.53 3.7 3.14 2.13 1.95
Quick Ratio 3.09 3.85 2.59 1.5 2.32
Collection 64.23 61.87 64.6 50.7 62.59
Period

Day of Inventory 297.71 285.66 248.96 491.39 582.12

 PT Indocement Tunggal PT Semen PT Semen
keterangan Perkasa Tbk Baturaja Indonesia
2016 2017 2018 2018 2018
Return on Assets 13.40% 6.30% 4.00% 1.37% 6.02%
Return on Equity 15.50% 7.30% 4.80% 2.19% 9.87%
 PT Indocement Tunggal Perkasa PT Semen PT Semen
Kinerja Operasi Baturaja Indonesia
2016 2017 2018 2018 2018
Margin Laba Kotor 41.21% 34.70% 28.76% 35% 30%
Margin Laba Operasi 30.26% 15.85% 9.22% 12% 15%
Margin Laba Bersih 25.19% 12.88% 7.54% 4% 10%
 Laporan Laba Rugi
2016 2017 2018
Penjualan 15.361.894 14.431.211 15.190.283
Harga Pokok Penjualan (9.030.433) (9.423.490) (10.821.254)
Laba Kotor 6.331.461 5.007.721 4.369.029
Beban Umum & 664.47 742.05 712.938
Administrasi
Beban Penjualan 2.049.400 2.338.153 2.609.612
Beban Bunga 57.87 63.012 45.912
Laba Sebelum Pajak 4.145.632 2.287.274 1.400.228
Beban Pajak -275.123 -427.456 -254.291
Laba Bersih 3.870.319 1.859.818 1.145.937
 Laporan Posisi Keuangan
ASET 2016 2017 2018
Kas dan Setara Kas 9.674.030 8.294.891 7.225.876
Piutang Usaha 2.961.556 2.467.081
Persediaan 1.780.410 1.768.603 1.837.769
Aset Lancar Lain 71.123 51.831 57.893
Akumulasi 10.114.956 11.072.370 12.126.241
Penyusutan
Aset Tidak Lancar 453.899 456.247 418.559
lain-lain
Total Aset Tidak 15.725.958 15.980.602 15.472.766
Lancar
Total Aset 28.863.876 27.778.562
Utang Usaha 1.518.841 1.548.844 1.759.956
Utang pajak dan 112.348 103.668 49.511
lainnya
Liabilitas Jangka 3.187.742 3.479.024 3.925.649
Pendek
Liabilitas Jangka 641.324 828.145 824.135
Panjang
Total Liabilitas 4.011.877 4.307.169 4.566.973
 PT Semen PT Semen
PT Indocement Tunggal Perkasa Tbk
keterangan Baturaja Indonesia
2016 2017 2018 2018 2018
Debt To Equity Ratio 0.15 0.18 0.2 59 31
Debt To Assets Ratio 0.13 0.15 0.16 37 19
Time Interest Earned 71.63 36.29 30.49 183.71 110.94
Ratio
Long Term Debt To 0.02 0.03 0.03 2.43 3.2
Equity