*) Sumber : https://www.idx.co.

id/perusahaan-tercatat/laporan-keuangan-dan-tahunan/ (diolah Penulis)

Common size Neraca Industri PT. Astra Otoparts ,Tbk
(dinyatakan dalam jutaan rupiah)
31 Desember Common Size
Rata-rata
2019 2020 2019 2020
ASET
Aset Lancar
Kas dan setara kas 788,153 1,503,144 5% 10% 7%
Piutang 2,190,439 1,738,615 14% 11% 13%
Persediaan 2,147,595 1,592,854 13% 10% 12%
Aset Lainnya 418,362 319,020 3% 2% 2%
Total Aset Lancar 5,544,549 5,153,633 35% 34% 34%
Aset Tetap 10,471,160 10,026,461 65% 66% 66%
Total Aset 16,015,709 15,180,094 100% 100% 100%

LIABILITAS
Utang Lancar 3,438,999 2,775,650 79% 71% 75%
Utang Jangka Panjang 926,176 1,133,653 21% 29% 25%
Total Utang 4,365,175 3,909,303 100% 100% 100%

Common size Neraca Industri PT. Astra Otoparts ,Tbk

(dinyatakan dalam jutaan rupiah)
31 Desember Common Size
Rata-rata
2019 2020 2019 2020
Penjualan 15,444,775 11,869,221 100% 100% 100%
Harga Pokok Penjualan (13,256,531) (10,289,115) -86% -87% -86%
Laba Kotor 2,188,244 1,580,106 14% 13% 14%
Beban-Beban (1,119,743) (1,516,434) -7% -13% -10%
Laba Usaha 1,068,501 63,672 7% 1% 4%

Pendapatan (Beban) Lainnya 51,358 52,399 0.3% 0.4% 0.4%

Pendapatan Sebelum Pajk 1,119,859 116,071 7% 1% 4%
Pajak (266,349) (157,200) -2% -1% -2%
Laba Bersih 853,510 (41,129) 6% -0.3% 3%
diolah Penulis)
Common size Neraca Industri PT. Selamat Sempurna ,Tbk
(dinyatakan dalam jutaan rupiah)
31 Desember Common Size
2019 2020 2019
ASET
Aset Lancar
Kas dan setara kas 244,032 692,815 8%
Piutang 1,045,788 840,591 34%
Persediaan 783,584 720,543 25%
Aset Lainnya 64,920 41,027 2%
Total Aset Lancar 2,138,324 2,294,976 69%
Aset Tetap 968,657 1,080,550 31%
Total Aset 3,106,981 3,375,526 100%

LIABILITAS
Utang Lancar 461,192 398,392 69%
Utang Jangka Panjang 203,486 328,624 31%
Total Utang 664,678 727,016 100%

Common size Neraca Industri PT. Selamat Sempurna ,Tbk

(dinyatakan dalam jutaan rupiah)
31 Desember Common Size
2019 2020 2019
Penjualan 3,935,811 3,233,693 100%
Harga Pokok Penjualan (2,744,171) (2,196,408) -70%
Laba Kotor 1,191,640 1,037,285 30%
Beban-Beban (368,872) (343,841) -9%
Laba Usaha 822,768 693,444 21%

Pendapatan (Beban) Lainnya (726) (9,176) -0.02%

Pendapatan Sebelum Pajk 822,042 684,268 21%
Pajak (183,366) (145,152) -5%
Laba Bersih 638,676 539,116 16%
purna ,Tbk

Common Size
Rata-rata
2020

21% 14%
25% 29%
21% 23%
1% 2%
68% 68%
32% 32%
100% 100%

55% 62%
45% 38%
100% 100%

purna ,Tbk

Common Size
Rata-rata
2020
100% 100%
-68% -69%
32% 31%
-11% -10%
21% 21%

-0.3% -0.2%
21% 21%
-4% -5%
17% 16%