LAPORAN NERACA PT LEVRESIL PER 31 DES 2020

No Keterangan Tahun 2019 Common size 2019 Tahun 2020

1 Aktiva lancar
1.1 Kas 10,400 2.55 10,000
1.2 Investasi surat berharga/setara kas 35,000 8.57 30,000
1.3 piutang layanan 50,000 12.24 40,000
1.4 persediaan alkes dan farmasi 71,000 17.38 60,000
Total Aktiva lancar 166,400 40.74 140,000
2 Aktiva Tetap 322,000 78.84 360,000
2.1 Akumulasi Penyusutan -80,000 -19.59 -100,000
aktiva tetap neto 242,000 59.26 260,000
total aktiva 408,400 100.00 400,000
3 kewajiban lancar
3.1 hutang usah 19,400 4.75 14,000
3.2 Hutang wesel 22,000 5.39 20,000
3.3 Hutang bank 27,000 6.61 26,000
Total Kewajiban Lancar 68,400 16.75 60,000
4 Hutang jangka panjang 144,000 35.26 140,000
Total Hutang 212,400 52.01 200,000
5 Modal pemilik (20.000 lembar) 120,000 29.38 120,000
6 laba ditahan 76,000 18.61 80,000
Total Equity 196,000 47.99 200,000
Total pasiva 408,400 100.00 400,000
Comon size 2020

2.50
7.50
10.00
15.00
35.00
90.00
-25.00
65.00
100.00

3.50
5.00
6.50
15.00
35.00
50.00
30.00
20.00
50.00
100.00
 LAPORAN NERACA PT LEVRESIL PER 31 DES 2020
No Keterangan 12/31/2019 12/31/2020 indesk
1 Aktiva lancar 2020 2021
1.1 Kas 10,400 10,000 100% 96%
1.2 Investasi surat berharga/setara kas 35,000 30,000 100% 86%
1.3 piutang layanan 50,000 40,000 100% 80%
1.4 persediaan alkes dan farmasi 71,000 60,000 100% 85%
Total Aktiva lancar 166,400 140,000 100% 84%
2 Aktiva Tetap 322,000 360,000 100% 112%
2.1 Akumulasi Penyusutan -80,000 -100,000 100% 125%
aktiva tetap neto 242,000 260,000 100% 107%
total aktiva 408,400 400,000 100% 98%
3 kewajiban lancar
3.1 hutang usah 19,400 14,000 100% 72%
3.2 Hutang wesel 22,000 20,000 100% 91%
3.3 Hutang bank 27,000 26,000 100% 96%
Total Kewajiban Lancar 68,400 60,000 100% 88%
4 Hutang jangka panjang 144,000 140,000 100% 97%
Total Hutang 212,400 200,000 100% 94%
5 Modal pemilik (20.000 lembar) 120,000 120,000 100% 100%
6 laba ditahan 76,000 80,000 100% 105%
Total Equity 196,000 200,000 100% 102%
Total pasiva 408,400 400,000 100% 98%
 LAPORAN LABA RUGI PT LEVRESIL Tbk PER 31 Desember 2020
Tahun 2020 CS 2020
Pendapatan Jasa Layanan 600,000 100.00
Beban pokok Layanan -511,000 -85.17
Laba Kotor 89,000 14.83
Beban Operasional: 0.00
Beban Pemasaran -4,400 -0.73
Beban ADM dan Umum -8,000 -1.33
Pembayaran Gaji -5,600 -0.93
Penyusutan -20,000 -3.33
Total Biaya Operasional -38,000 -6.33
Laba sebelum Bunga dan Pajak (EBIT) 51,000 8.50
Bunga -11,000 -1.83
Laba sebelum Pajak (EBT) 40,000 6.67
Pajak -16,000 -2.67
Laba Setelah Pajak 24,000 4.00
 LAPORAN LABA RUGI PT LEVRESIL Tbk PER 31 Desember 2020

Pendapatan Jasa Layanan 600,000

Beban pokok Layanan -511,000
Laba Kotor 89,000
Beban Operasional:
Beban Pemasaran -4,400
Beban ADM dan Umum -8,000
Pembayaran Gaji -5,600
Penyusutan -20,000
Total Biaya Operasional -38,000
Laba sebelum Bunga dan Pajak (EBIT) 51,000
Bunga -11,000
Laba sebelum Pajak (EBT) 40,000
Pajak -16,000
Laba Setelah Pajak 24,000
NO JENIS RASIO RUMUS

RASIO LIKUIDITAS :
Current Assets
1 Current Ratio = =
Current Liabilities
Aktiva Lancar-persediaan
2 Quick Ratio = =
Current Liabilities
Cash + setara kas
3 Cash Ratio = =
Current Liabilities
RASIO SOLVABILITAS 2020
Total utang
1 Total Debt To equity Ratio = =
Equity
Total Utang
2 Total Debt To Aset Ratio = =
total Aset
Earning before interest and tax (EAIT)
3 Time Interest Earned Ratio = =
Interest change
RASIO AKTIVITAS : 2020
Penjualan Kredit
1 Rasio Perputaran Piutang = =
Rata rata piutang
HPP
2 Rasio Perutaran Persediaan = =
Persediaan
Penjualan
3 Rasio Perputaran Aktiva tetap = =
Aktiva tetap
Penjualan
4 Rasio perputaran total aktiva = =
Total aktiva
RASIO PROFITABILITAS 2020
Sales -COGS
1 Gross Profits Margin = =
net sales
EBIT
2 Profit Margin
Net Sales
Net profit after taxes
3 Net Profit Margin = =
net sales
Laba Bersih
3 Return On Assets = =
Total Asset
Laba Bersih
4 Return On Equity = =
Equitas
Laba Bersih
4 Return On Investment = =
Investasi
Laba Bersih
1 Earning Per Share = =
Jumlah saham beredar
 2020 Skala

140,000
= 2.33 kali
60,000
80,000
= 1.33 kali
60,000
40,000
= 0.67 kali
60,000
2020
200,000
= 1.00 kali
200,000
200,000
= 0.50 kali
400,000
51,000
= -4.64 kali
-11,000
2020
600,000
= 15.00 Kali
40,000
-511,000
= -8.52 kali
60,000
600,000
= 2.31 hari
260,000
600,000
= 1.50 kali
400,000
2020
89,000
= 0.15 kali
600,000
51,000
= 0.09 kali
600,000
24,000
= 0.04 kali
600,000
24,000
= 0.06 kali
400,000
24,000
= 0.12 kali
200,000
24,000
= 0.20 kali
120,000
24,000
= 0.06 kali
400,000