= 6.3996
Acid-test Ratio = 6,3996
427,248,000,000+74,000,000+ 4,026,000,000+154,000,000+367,145,000,000+59,000,000+8,020,000,000
2
¿
2,573,840,000,000 /360 days
= 57.2567
267,915,000,000+317,082,000,000
2
= =74.5810
1,411,881,000,000
360 days
EBIT 681,889,000,000
3. Time interest earned = Interest expense = 0
=0
Return on Investment
Net Income
1. Return on assets = ×100 %
Average total assets
533,799,000,000
= ×100 %
(3,158,198,000,000+2,987,614,000,000)/2
= 17.3711%
Net Income
2. Return on common equity = ×100 %
Average shareholder s' equity
533,799,000,000
= ×100 %
(2,895,858,000,000+2,757,878,000,000)/2
= 18.8831%
Operating Performance
Gross Profit
1. Gross profit margin = ×100 %
Sales
1,161,959,000,000
= 2,573,840,000,000 ×100 %
= 45.1450%
¿
2. Operating profit margin = Income ¿ operations Sales ×100 %
681,889,000,000
= ×100 %
2,573,840,000,000
= 26.4931%
¿
3. Net profit margin = Income ¿ operations Sales ×100 %
533,799,000,000
= ×100 %
2,573,840,000,000
= 20.7394%
Asset Utilization
Sales
1. Cash turnover =
Average cash∧cash equivalents
2,573,840,000,000
= = 2.7093
(902,852,000,000+ 997,135,000,000)/2
Sales
2. AR turnover =
Average accounts receivables
2,573,840,000,000
¿
(427,248,000,000+74,000,000+4,026,000,000+154,000,000+367,145,000,000+59,000,000+8,020,000
2
= 6.2875
AR Turnover = 6.2875
- Menunjukan bahwa perusahaan berjalan dengan lancar dan menggunakan
cash basis
Cost of sales
3. Inventory turnover =
Average inventory
1,411,881,000,000
=
(267,915,000,000+317,082,000,000)/ 2
= 4.8270
Sales
4. Working capital turnover =
Average working capital
2,573,840,000,000
=
( ( 1,628,901,000,000−208,507,000,000 ) + ( 1,794,125,000,000−215,686,000,000 ))/2
= 1.7166
Sales 2,573,840,000,000
5. PPE turnover = = = 2.2713
Average PPE (1,215,176,000,000+1,051,227,000,000) /2
Sales
6. Total assets turnover =
Average total assets
2,573,840,000,000
=
(3,158,198,000,000+2,987,614,000,000)/2
= 0.8376