Analisis Rasio Laporan Keuangan ( Time Series )

PT Sawit Sumbermas Sarana Tbk. (dalambentukpersen)

TAHUN
RASIO INDIKATOR 2015 2016 2017 2018

1,796,842,193 / 4,724,577,403 / 6,102,755,239 /

Current Ratio 1,798,802,777 / 1,314,577,874 x 1,122,416,497 x 1,156,484,796 x
[ asetlancar / 1,302,632,855 x 100% 100% 100% 100%
utanglancar x 100% ] = 1,38 = 1,36 = 4.2 = 5.2

(1,796,842,193 (4,724,577,403 – (6,102,755,239 –

Quick Ratio (1,798,802,777 –
Likuiditas Ratio – 121,834,023) 222,031,419) / 253,269,069) /
[ (asetlancar – 164,188,779) /
/ 1,314,577,874 1,122,416,497 x 1,156,484,796 x
persediaan) / 1,302,632,855 x 100%
x 100% 100% 100%
utanglancar x 100% ] = 1,25
= 1,27 = 4,01 = 5,05
162,460,544 / 2,200,759,180 / 2,304,638,750 /
Cash Ratio 521,782,952 /
1,314,577,874 x 1,122,416,497 x 1,156,484,796 x
[ (kas + kassetara) / 1,302,632,855 x 100%
100% 100% 100%
utanglancar x 100% ] = 0,4
= 0.12 = 1,96 = 1,99
591,658,772 / 790,922,772 / 86,770,969 /
ReturnOnAssets 541,707,932 /
7,162,970,110 x 9,623,672,614 x 11,296,112,298 x
[ labasetelahpajak / 6,979,913,216 x 100%
100% 100% 100%
total aset x 100% ]
= 0,07
Profitabilitas Ratio = 0,08 = 0,08 = 0,007

591,658,772 / 790,922,772 / 86,770,969 /

ReturnOnEquity 541,707,932 /
3,453,797,272 x 4,053,047,440 x 4,069,182,342 x
[ labasetelahpajak / 3,016,790,484 x 100%
100% 100% 100%
total ekuitas x 100% ] = 0,17
= 0,17 = 0,19 = 0,02
 541,707,932 / 591,658,772 / 790,922,772 / 86,770,969 /
Net Profit Margin
2,371,878,115 x 2,722,677,818 x 3,240,831,859 x 3,710,780,545 x
[ labasetelahpajak /
100% 100% 100% 100%
penjualan x 100% ]
= 0,22 = 0,21 = 0,24 = 0,02
746,550,664 / 1,466,058,522 / 1,093,697,928 / 340,868,812 /
Operating profit margin
2,371,878,115 x 2,722,677,818 x 3,240,831,859x 3,710,780,545 x
[ labasebelumbunga&paj
100% 100% 100% 100%
ak / penjualan x 100% ]
= 0,31 = 0,53 = 0,33 = 0,09
1,247,188,002 / 219.744.505 / 2,263,164,562/ 2,644,599,319/
Gross Profit Margin
2,371,878,115 x 2,722,677,818 x 3,240,831,859 x 3,710,780,545 x
[ labakotor / penjualan x
100% 100% 100% 100%
100% ]
= 0,52 = 0,08 = 0,69 = 0,71
746,550,664/ 1,466,058,522 / 1,093,697,928 / 340,868,812 /
Basic Earning Power
6,979,913,216 x 7,162,970,110 x 9,623,672,614 x 11,296,112,298 x
[ labasebelumbunga&paj
100% 100% 100% 100%
ak / total aset x 100% ]
= 0,1 = 0,2 = 0,11 = 0,03
3,963,122,732/ 3,709,172,838/ 5,570,625,174/ 7,226,929,956/
Debt Ratio [ total utang / 6,979,913,216 x 7,162,970,110 x 9,623,672,614 x 11,296,112,298 x
Solvabilitas Ratio total aset x 100% ] 100% 100% 100% 100%
= 0,56 = 0,51 = 0,57 = 0,63

Long Term Debt to 2,660,489,877 / 2,394,594,964 / 4,448,208,677 / 6,070,445,160 /

Equity Ratio [ utang 3,016,790,484 x 3,453,797,272 x 4,053,047,440 x 4,069,182,342 x
jangka panjang / total 100% 100% 100% 100%
ekuitas x 100% ] = 0,88 = 0,69 = 1,09 = 1,49
 3,963,122,732 / 3,709,172,838 / 5,570,625,174 /
Debt to Equity Ratio 7,226,929,956 /
3,016,790,484 x 3,453,797,272 x 4,053,047,440 x
[ total utang / total 4,069,182,342 x 100%
100% 100% 100%
ekuitas x 100% ] = 1,77
= 1,31 = 0,87 = 1,37

Inventory Turnover 2,371,878,115 / 2,722,677,818 / 3,240,831,859 / 3,710,780,545 /

[ penjualan / 164,188,779 x 100% 121,834,023 x 100% 222,031,419 x 100% 253,269,069 x 100%
persediaan x 100% ] = 14,44 = 22,34 = 14,59 = 14,65

Fixed Assets 2,371,878,115 / 2,722,677,818 / 3,240,831,859 /

3,710,780,545 /
Turnover 1,756,355,900 x 1,749,108,382 x 1,937,014,303 x
Activity Ratio [ penjualan / asset 100% 100% 100%
565,524,135 x 100%
= 6,56
tetap x 100% ] = 1,35 = 1,55 = 1,67

2,371,878,115 / 2,722,677,818 / 3,240,831,859 /

Total Aset Turnover 3,710,780,545 /
6,979,913,216 x 7,162,970,110 x 9,623,672,614 x
[ penjualan / total 11,296,112,298 x 100%
100% 100% 100%
asset x 100% ] = 0,32
= 0,33 = 0,38 = 0,33

Analis Common Size

 PT Sawit Sumbermas Sarana Tbk.

NERACA

Tahun Common Size (%)

Neraca
2015 2016 2017 2018 2015 2016 2017 2018

AKTIVA

1,798,802,77 1,796,842,19 4,724,577,40

AsetLancar 7 3 3
6,102,755,239 25,7 25 25 54

5,181,110,43 5,366,127,91 4,899,095,21

AsetTidakLancar
9 7 1
5,193,357,059 74,3 75 75 46
TOTAL ASET
6,979,913,21 7,162,970,11 9,623,672,61 11,296,112,29
(sesuai dengan 6 0 4 8
100 100 100 100
laporan keuangan)
LIABILITAS
1,314,577,87
LiabilitasJangkaPendek 1,302,632,855
4
1,122,416,497 1,156,484,796 33 35 20 16

LiabilitasJangkaPanjan 6,070,445,16
g
2,660,489,877 2,394,594,964 4,448,208,677
0
67 65 80 84
 TOTAL 7,226,929,95
3,963,122,732 3,709,172,838 5,570,625,174
6
57 52 58 64
LIABILITAS

EKUITAS

TOTAL EKUITAS
4,053,047,44 4,069,182,34
(sesuai dengan 3,016,790,484 3,453,797,272
0 2
43 48 42 36
laporan keuangan)

TOTAL LIABILITAS 9,623,672,61 11,296,112,29

DAN EKUITAS
6,979,913,216 7,162,970,110
4 8
100 100 100 100

Catatan = Total Liabilitas + Total Ekuitas = 100 Rumus =

1. Aset / Total Aset
2. Liabilitas / Total Liabilitas&Ekuitas
3. Ekuitas / Total Liabilitas&Ekuitas

LABA RUGI

LABA RUGI Tahun Common Size (%)

 2015 2016 2017 2018 2015 2016 2017 2018
100 100 100 100
Pendapatan 2,371,878,115 2,722,677,818 3,240,831,859 3,710,780,545

Beban 47 46 30,2 28,7

(1,124,690,113) (1,256,619,296) 977,667,297 1,066,181,226
PokokPendapatan
Laba Kotor 1,247,188,002 1,466,058,522 2,263,164,562 2,644,599,319
53 54 69,8 71,3

Beban Usaha (602,154,978 (757,836,201 25 27,8 46,4 67,7

(1,505,722,275) (2,513,910,553)
danKeuangandll. ) )
31,5 31,1 33,7 9,1
LabaSebelumPajak 746,550,664 847,387,716 1,093,697,928 340,868,812

(204,842,732 (255,728,944 9 9,3 9,3 6,8

Beban Pajak (302,775,156) (254,097,843)
) )
22 21,7 24,4 2,3
LabaBersih 541,707,932 591,658,772 790,922,772 86,770,969

Keterangan :Tanda kurung merupakan pengurangan

Analisis Cross Section

PT Multipolar TechnologyTbk.