PT UNILEVER INDONESIA TBK

LAPORAN ANALISIS KOMPARATIF

PER 31 DESEMBER 2017 DAN 2018

Nama Akun 2017 2018 Perubahan Absolut Perubahan Relatif

Penjualan Bersih 41,204,510.00 41,802,073.00 597,563.00 1.43%
Harga Pokok Penjualan (19,984,776.00) (20,709,800.00) (725,024.00) 3.50%
Laba Bruto 21,219,734.00 21,092,273.00 (127,461.00) -0.60%
Beban Pemasaran dan Penjualan (7,839,387.00) (7,719,088.00) 120,299.00 -1.56%
Beban Umum dan Administrasi (3,875,371.00) (3,917,171.00) (41,800.00) 1.07%
Penghasilan/(Beban) Lain-lain Bersih (9,212.00) 2,822,616.00 2,831,828.00 100.33%
Laba Usaha 9,495,764.00 12,278,630.00 2,782,866.00 22.66%
Penghasilan Keuangan 3,579.00 15,776.00 12,197.00 77.31%
Biaya Keuangan 127,682.00 (108,642.00) (236,324.00) 217.53%
Laba Sebelum Pajak Penghasilan 9,371,661.00 12,185,764.00 2,814,103.00 23.09%
Beban Pajak Penghasilan (2,367,099.00) (3,076,319.00) (709,220.00) 23.05%
Laba 7,004,562.00 9,109,445.00 2,104,883.00 23.11%
Penghasilan (Rugi) Komorehensif Lain
Pos-pos yang Tidak Akan Direklafikasi
Ke Laba Rugi :
Pengukuran Kembali Kewajiban
Imbalan Kerja Jangka Panjang 136,891.00 369,000.00 232,109.00 62.90%
Pajak Terkait Atas Penghasilan
Komprehensif Lain (34,223.00) (92,250.00) (58,027.00) 62.90%
Jumlah Penghasilan
Komprehensif Lain, Bersih 102,668.00 276,750.00 174,082.00 62.90%

Jumlah Penghasilan Komprehensif 7,107,230.00 9,386,795.00 2,279,565.00 24.28%

Laba Sebelum Bunga, Pajak, Penyusutan,

dan Amortisasi (EBITDA) 10,149,844.00 13,055,881.00 2,906,037.00 22.26%

Laba Bersih Per Saham Dasar 918.00 1,194.00 276.00 23.12%

 PT UNILEVER INDONESIA TBK
INDEX-TREND
PER 31 DESEMBER 2014, 2015, 2016, 2017, DAN 2018

Nama Akun 2014 2015 2016 2017 2018

Kas dan Setara Kas 859,127.00 628,159.00 373,835.00 404,784.00 351,667.00
Penjualan Bersih 34,511,534.00 36,484,030.00 40,053,732.00 41,204,510.00 41,802,073.00
Harga Pokok Penjualan 17,412,413.00 17,835,061.00 19,594,636.00 19,984,776.00 20,709,800.00

Nama Akun 2014 2015 2016 2017 2018

Kas dan Setara Kas 100.00 73.12 43.51 47.12 40.93
Penjualan Bersih 100.00 105.72 116.06 119.39 121.12
Harga Pokok Penjualan 100.00 102.43 112.53 114.77 118.94

200.00
180.00
160.00
140.00
120.00
Kas dan Setara Kas
100.00
Penjualan Bersih
80.00
Harga Pokok Penjualan
60.00
40.00
20.00
-
1 2 3 4 5
 PT UNILEVER INDONESIA TBK
LAPORAN COMMON SIZE - LABA RUGI
PER 31 DESEMBER 2016, 2017, DAN 2018

Nama Akun 2016 Common Size 2017 Common Size 2018 Common Size
Penjualan Bersih 40,053,732.00 100.00% 41,204,510.00 100.00% 41,802,073.00 100.00%
Harga Pokok Penjualan (19,594,636.00) -48.92% (19,984,776.00) -48.50% (20,709,800.00) -49.54%
Laba Bruto 20,495,096.00 51.17% 21,219,734.00 51.50% 21,092,273.00 50.46%
Beban Pemasaran dan Penjualan (7,791,556.00) -19.45% (7,839,387.00) -19.03% (7,719,088.00) -18.47%
Beban Umum dan Administrasi (3,960,830.00) -9.89% (3,875,371.00) -9.41% (3,917,171.00) -9.37%
Penghasilan/(Beban) Lain-lain Bersih 951.00 0.00% (9,212.00) -0.02% 2,822,616.00 6.75%
Laba Usaha 8,707,661.00 21.74% 9,495,764.00 23.05% 12,278,630.00 29.37%
Penghasilan Keuangan 7,468.00 0.02% 3,579.00 0.01% 15,776.00 0.04%
Biaya Keuangan (143,244.00) -0.36% 127,682.00 0.31% (108,642.00) -0.26%
Laba Sebelum Pajak Penghasilan 8,571,885.00 21.40% 9,371,661.00 22.74% 12,185,764.00 29.15%
Beban Pajak Penghasilan (2,181,213.00) -5.45% (2,367,099.00) -5.74% (3,076,319.00) -7.36%
Laba 6,390,672.00 15.96% 7,004,562.00 17.00% 9,109,445.00 21.79%
Penghasilan (Rugi) Komorehensif Lain
Pos-pos yang Tidak Akan Direklafikasi
Ke Laba Rugi :
Pengukuran Kembali Kewajiban
Imbalan Kerja Jangka Panjang (577,554.00) -1.44% 136,891.00 0.33% 369,000.00 0.88%
Pajak Terkait Atas Penghasilan
Komprehensif Lain 144,389.00 0.36% (34,223.00) -0.08% (92,250.00) -0.22%
Jumlah Penghasilan
Komprehensif Lain, Bersih (433,465.00) -1.08% 102,668.00 0.25% 276,750.00 0.66%

Jumlah Penghasilan Komprehensif 5,957,507.00 14.87% 7,107,230.00 17.25% 9,386,795.00 22.46%

Laba (Rugi) yang Dapat Didistribusikan - 0.00% 7,004,562.00 17.00% 9,109,445.00 21.79%
Laba (Rugi) Komprehensif yang
Dapat Didistribusikan - 0.00% 7,107,230.00 17.25% 9,386,795.00 22.46%
Laba Bersih Per Saham Dasar 838.00 0.00% 918.00 0.00% 1,194.00 0.00%
 PT UNILEVER INDONESIA TBK
LAPORAN COMMON SIZE - POSISI KEUANGAN
PER 31 DESEMBER 2016, 2017, DAN 2018

Nama Akun 2016 Common Size 2017 Common Size 2018 Common Size
Aset
Aset Lancar
Kas dan Setara Kas 373,835.00 2.23% 404,784.00 2.14% 351,667.00 1.80%
Piutang Usaha
Pihak ke-3 3,290,889.00 19.65% 4,346,917.00 22.99% 4,485,405.00 22.98%
Pihak ber-relasi 417,368.00 2.49% 368,637.00 1.95% 498,066.00 2.55%
Uang muka dan Piutang Lain
Pihak ke-3 85,188.00 0.51% 72,986.00 0.39% 92,172.00 0.47%
Pihak ber-relasi 16,409.00 0.10% 66,285.00 0.35% 27,763.00 0.14%
Persediaan 2,318,130.00 13.84% 2,393,540.00 12.66% 2,658,073.00 13.62%
Beban Dibayar Dimuka 86,290.00 0.52% 109,578.00 0.58% 164,820.00 0.84%
Pajak Dibayar dimuka lancar - 0.00% 3,707.00 0.02% 47,063.00 0.24%
Aset tidak lancar atau
kelompok lepasan diklasifikasikan - 0.00% 175,201.00 0.93% - 0.00%
Jumlah Aset Lancar 6,588,109.00 39.34% 7,941,635.00 42.00% 8,325,029.00 42.64%

Aset Tidak Lancar

Aset tetap 9,529,476.00 56.91% 10,422,133.00 55.12% 10,627,387.00 54.44%
Goodwill 61,925.00 0.37% 61,925.00 0.33% 61,925.00 0.32%
Aset takberwujud 409,802.00 2.45% 390,838.00 2.07% 434,205.00 2.22%
Aset tidak lancar lainnya 156,383.00 0.93% 89,882.00 0.48% 74,424.00 0.38%
Jumlah Aset Tidak Lancar 10,157,586.00 60.66% 10,964,778.00 58.00% 11,197,941.00 57.36%

Jumlah Aset 16,745,695.00 100.00% 18,906,413.00 100.00% 19,522,970.00 100.00%

Liabilitas
Liabilitas Jangka Pendek
Pinjaman Jangka Pendek - 0.00% 3,450,000.00 18.25% 460,000.00 2.36%
Utang Bank 2,392,970.00 14.29% - 0.00% - 0.00%
Pinjaman Utang Usaha
Pihak Ke-3 4,295,353.00 25.65% 4,291,308.00 22.70% 4,288,383.00 21.97%
Pihak berelasi 346,557.00 2.07% 235,802.00 1.25% 284,217.00 1.46%
Utang Pajak - 444,562.00 2.35% 1,011,466.00 5.18%
Pajak Penghasilan Badan 286,191.00 1.71% - 0.00% - 0.00%
Pajak Lain - Lain 412,286.00 2.46% - 0.00% - 0.00%
Akrual 1,659,753.00 9.91% 2,288,992.00 12.11% 2,681,273.00 13.73%
Utang Lain - Lain
Pihak ke -3 1,208,673.00 7.22% 965,798.00 5.11% 1,338,860.00 6.86%
Pihak berelasi 131,640.00 0.79% 709,313.00 3.75% 772,680.00 3.96%
Kewajiban Imbalan Kerja jangka pendek 144,651.00 0.86% 146,529.00 0.78% 297,907.00 1.53%
Jumlah Liabilitas Jangka Pendek 10,878,074.00 64.96% 12,532,304.00 66.29% 11,134,786.00 57.03%

Liabilitas Jangka Panjang

Liabilitas Pajak Tangguhan 245,152.00 1.46% 344,965.00 1.82% 398,047.00 2.04%
Kewajiban Imbalan Kerja jangka panjang 918,211.00 5.48% 855,756.00 4.53% 412,004.00 2.11%
Jumlah Liabilitas Jangka Panjang 1,163,363.00 6.95% 1,200,721.00 6.35% 810,051.00 4.15%

Jumlah Liabilitas 12,041,437.00 71.91% 13,733,025.00 72.64% 11,944,837.00 61.18%

Ekuitas
Modal Saham 76,300.00 0.46% 76,300.00 0.40% 76,300.00 0.39%
Tambahan modal disetor 96,000.00 0.57% 96,000.00 0.51% 96,000.00 0.49%
Saldo laba yang dicadangkan 15,260.00 0.09% 15,260.00 0.08% 15,260.00 0.08%
Saldo laba yang belum dicadangkan 4,516,698.00 26.97% 4,985,828.00 26.37% 7,390,573.00 37.86%
Jumlah ekuitas yang didistribusikan
kepada pemilik entitas induk - 0.00% 5,173,388.00 27.36% 7,578,133.00 38.82%
Jumlah Ekuitas 4,704,258.00 28.09% 5,173,388.00 27.36% 7,578,133.00 38.82%
Jumlah Liabilitas dan Ekuitas 16,745,695.00 100.00% 18,906,413.00 100.00% 19,522,970.00 100.00%