KALBE

1. Liquidity ratio :
A. Current ratio
Tahun Current Asset : Current Liabilities = Current Ratio (%)
2017 Rp. 10,043,951 : Rp. 2,227,336 4.50%
2018 Rp. 10,648,288 : Rp. 2,286,167 4.60%
2019 Rp. 11,222,491 : Rp. 2,577,109 4.30%

B. Quick Ratio
Tahun (Current Asset) - Inventories) : Current Liabilities
2017 Rp. 10,043,951 - Rp. 994239578 : Rp. 2,227,336
2018 Rp. 10,648,288 - Rp. 1.054.179 : Rp. 2,286,167
2019 Rp. 11,222,491 - Rp. 1.111.031 : Rp. 2,577,109

2. Financial Leverage Ratio :

A. Debt to equity
Tahun Total Liabilities : Equity Net = Debt to equity
2017 Rp. 2,722,208 : Rp. 13,894,032 5.1
2018 Rp. 2,851,611 : Rp. 15,294,595 5.3
2019 Rp. 3,559,144 : Rp. 16,705,582 4.6

B. Debt to total asset

Tahun Total Liabilities : Total asset = Debt to total asset
2017 Rp. 2,722,208 : Rp. 16,616,239 6.1
2018 Rp. 2,851,611 : Rp.18,146,206 6.3
2019 Rp. 3,559,144 : Rp. 20,264,727 5.6

C. Total capitalization
Tahun Total Liabilities : (Utang Bank + Modal)
2017 Rp. 2,722,208 : Rp. 315,780 + Rp. 7,815,403
2018 Rp. 2,851,611 : Rp. 356,089 + Rp.8,362,121
2019 Rp. 3,559,144 : Rp. 816,709 + Rp. 8,645,382
3. Coverage Ratio: Laba sebelum pajak : Beban Bunga = Interest Converage
2017 Rp. 3.241.186.725.992 : Rp. (36.391.625.753) 89%
2018 Rp. 3.306.399.669.021 : Rp. (29.738.266.966) 111.18%
2019 Rp. 3.402.616.824.533 : Rp. (40.420.271.275) 884.18%
4. Activity Ratio:
A. Receivable turnover
Tahun Penjualan Neto : Piutang usaha = receivable turnover
2017 Rp. 20.182.120.166.616 : Rp. 2.876.417.348.634 7.02%
2018 Rp.21.074.306.186.027 : Rp. 3. 255.544.859.788 6.47%
2019 Rp. 22.633.476.361.038 : Rp.3. 572.854.779.679 6.33%
B. Average collection period
Tahun Jumlah hari pper tahun : receivables turnover = average collection period
2017 365 7.02% 5199.43%
2018 365 6.47% 5641.42%
 2019 365 6.33% 5766.19%

C. Payable turnover (PT)

Tahun beban pokok penjualan : utang usaha = payable turnover
2017 Rp. (10.369.836.693.616) Rp. 1.108.551.384.887 9.35%
2018 Rp. (11.226.380.392.484) Rp. 1.289.897.769.454 8.70%
2019 Rp. (12.390.008.590.196) Rp. 1.215.860.422.464 10.19%

D. PT in days
Tahun jumlah hari pper tahun : payable turnover pt in days
2017 365 9.35% 3903.74%
2018 365 8.70% 4195.40%
2019 365 10.19% 3581.94%

E. Inventory turnover
Tahun Beban pokok penjualan : persediaan inventory turnover
2017 Rp. (10.369.836.693.616) Rp. 3.557.496.638.218 2.91%
2018 Rp. (11.226.380.392.484) Rp. 3.474.587.231.854 3.24%
2019 Rp. (12.390.008.590.196) Rp. 3.737.976.007.703 3.31%

F. Total asset turnover

Tahun penjualan neto : total aset total aset turnover
2017 Rp. 20.182.120.166.616 Rp. 16.616.239.416.335 1.21%
2018 Rp.21.074.306.186.027 Rp. 18.146.206.145.369 1.16%
2019 Rp. 22.633.476.361.038 Rp. 20.264.726.862.584 1.12%
 5. Profitability ratio :
A. Gross profit margin
Current Ratio (%) Tahun laba bruto
4.50% 2017 Rp. 9.812.283.473.000
4.60% 2018 Rp. 9.847.925.793.543
4.30% 2019 Rp. 10.243.467.770.842

B. Net profit margin

Current Liabilities Quick Ratio Tahun laba neto
Rp. 2,227,336 450.89 2017 Rp. 2.453.251.410.604
Rp. 2,286,167 465.77 2018 Rp. 2.497.261.964.757
Rp. 2,577,109 435:47:00 2019 Rp. 2.537.601.823.645

C. Return on investment (ROI)

Tahun laba neto
Debt to equity 2017 Rp. 2.453.251.410.604
5.1 2018 Rp. 2.497.261.964.757
5.3 2019 Rp. 2.537.601.823.645
4.6
D. Return on equity (ROE)
Tahun laba neto
Debt to total asset 2017 Rp. 2.453.251.410.604
6.1 2018 Rp. 2.497.261.964.757
6.3 2019 Rp. 2.537.601.823.645
5.6

Modal) Total Capitalization

Rp. 7,815,403 2.98
Rp.8,362,121 3.05
Rp. 8,645,382 2.65
Interest Converage
89%
111.18%
884.18%

receivable turnover

average collection period

payable turnover

inventory turnover

total aset turnover

 : penjualan neto = gross profit margin
Rp. 9.812.283.473.000 Rp. 20.182.120.166.616 2.06%
Rp. 9.847.925.793.543 Rp.21.074.306.186.027 2.14%
p. 10.243.467.770.842 Rp. 22.633.476.361.038 2.21%

: penjualan neo = net profit margin

Rp. 2.453.251.410.604 Rp. 20.182.120.166.616 8.23%
Rp. 2.497.261.964.757 Rp.21.074.306.186.027 8.44%
Rp. 2.537.601.823.645 Rp. 22.633.476.361.038 8.92%

: total aset = ROI

Rp. 2.453.251.410.604 Rp. 16.616.239.416.335 6.77%
Rp. 2.497.261.964.757 Rp. 18.146.206.145.369 7.27%
Rp. 2.537.601.823.645 Rp. 20.264.726.862.584 7.99%

: total ekuitas : ROE

Rp. 2.453.251.410.604 Rp. 13.894.031.782.689 5.66%
Rp. 2.497.261.964.757 Rp. 15.294.594.796.354 6.12%
Rp. 2.537.601.823.645 Rp. 16.705.582.476.031 6.58%