LAPORAN KEUANGAN PT SAWIT SUMBERMAS SAR

Analisis common size laporan laba

laporan laba rugi selama lima tahun
Nama Akun 2017 2018 2019
Penjualan Rp 3,240,831,859 Rp 3,710,780,545 Rp 3,277,806,795
harga pokok penjualan Rp 1,515,306,946 Rp 2,110,179,972 Rp 2,268,335,019
Majin Kotor Rp 1,725,524,913 Rp 1,600,600,573 Rp 1,009,471,776
Beban penjualan Rp 252,766,422 Rp 219,484,689 Rp 82,650,007
Beban umum dan
administrasi Rp 373,521,066 Rp 491,284,515 Rp 522,937,561
Keuntungan/(kerugian)
atas nilai wajar
aset biologik Rp 26,676,441 Rp 92,561,426 Rp 104,032,329
(Beban)pendapatan lain-
lain .neto Rp 87,811,401 Rp 179,352,907 Rp 61,549,456
laba usaha Rp 1,213,725,267 Rp 617,917,036 Rp 446,367,081
pendapatan keuangan Rp 210,180,046 Rp 210,180,046 Rp 239,147,251
Beban keuangan Rp 341,795,138 Rp 487,228,270 Rp 513,846,823

Bagian dari kerugian atas

entitas asosiasi - - Rp 17,074,888
laba sebelum pajak Rp 1,082,110,175 Rp 340,868,812 Rp 154,592,621
Pajak penghasilan badan Rp 309,444,266 Rp 254,097,843 Rp 142,510,662
laba bersih Rp 772,665,909 Rp 86,770,969 Rp 12,081,959
ANGAN PT SAWIT SUMBERMAS SARANA TbK.

Analisis common size laporan laba rugi

ama lima tahun analisis laba rugi
2020 2021 2017 2018 2019 2020 2021
Rp 4,011,130,559 Rp 5,203,100,578 100% 100% 100% 100% 100%
Rp 2,213,911,519 Rp 2,997,853,995 46.76% 56.87% 69.20% 55.19% 57.62%
Rp 1,797,219,040 Rp 2,205,246,583 53.24% 43.13% 30.80% 44.81% 42.38%
Rp 81,699,438 Rp 81,291,076 4.15% 5.91% 2.52% 2.04% 1.56%

Rp 606,207,082 Rp 572,435,117 11.53% 13.24% 15.95% 15.11% 11.00%

Rp 59,635,732 Rp 118,181,633 0.82% 2.49% 3.17% 1.49% 2.27%

Rp 37,423,037 Rp 98,555,126 2.71% 4.83% 1.88% 0.93% 1.89%

Rp 1,206,371,289 Rp 1,768,257,149 37.45% 16.65% 13.62% 30.08% 33.98%
Rp 324,854,893 Rp 576,156,277 6.49% 5.66% 7.30% 8.10% 11.07%
Rp 556,828,280 Rp 540,760,882 10.55% 13.13% 15.68% 13.88% 10.39%

Rp 64,891,759 Rp 70,299,640 - - 0.52% 1.62% 1.35%

Rp 909,506,143 Rp 1,733,352,904 33.39% 9.19% 4.72% 22.67% 33.31%
Rp 318,690,994 Rp 347,081,310 9.55% 6.85% 4.35% 7.95% 6.67%
Rp 590,815,149 Rp 1,386,271,594 23.84% 2.34% 0.37% 14.73% 26.64%
 Common size Ner

laporan keuangan tahunan

Nama Akun
2017 2018 2019
aktiva lancar
kas setara kas Rp 2,200,759,180 Rp 2,304,638,750 Rp 2,202,460,781
deposit Rp 20,000,000 - -
piutang usaha Rp 26,985,872 Rp 189,909,755 Rp 148,936,718
piutang lain-lain Rp 388,938,588 Rp 587,623,337 Rp 108,642,979
Persediaan Rp 222,031,419 Rp 253,269,069 Rp 255,061,319
aset derevatif. Neto Rp 22,764,660 - -
Biaya dibayar dimuka Rp 2,797,215 Rp 5,293,893 Rp 4,363,743
Aktiva lancar lain-lain Rp 143,228,394 Rp 234,930,938 Rp 31,645,715
total aktiva lancar Rp 3,027,505,328 Rp 3,575,665,742 Rp 2,751,111,255
Aktiva non lancar
Taksiran tagihan restitusi pajak Rp 174,226,776 Rp 76,244,209 Rp 326,787,066
Aset tetap dan tanaman produktif Rp 4,399,217,848 Rp 4,579,445,684 Rp 4,642,393,712
Aset takberwujud, neto Rp 3,407,552 Rp 7,778,557 Rp 7,161,764
Investasi saham Rp 95,000,000 Rp 95,000,000 Rp 816,226,702
Aset pajak tangguhan, neto Rp 15,782,209 Rp 9,129,392 Rp 33,553,032
Aset tidak lancar lainnya Rp 48,108,177 Rp 29,968,712 Rp 16,623,204
Total aset tidak lancar Rp 4,735,742,562 Rp 4,797,566,554 Rp 5,842,745,480
total aset Rp 7,763,247,890 Rp 8,373,232,296 Rp 8,593,856,735
LIABILITAS
Liabilitas lancar
utang usaha Rp 38,125,042 Rp 38,096,796 Rp 90,017,732
liabilitas derevatif neto - Rp 59,065,943 Rp 20,244,931
Liabilitas imbalan kerja
karyawan jangka pendek Rp 100,465,682 Rp 56,445,636 Rp 53,335,023
beban akrual Rp 60,590,350 Rp 269,777,164 Rp 257,735,503
utang pajak Rp 96,411,473 62,818,767 Rp 54,246,270
utang lain-lainya Rp 357,504,105 Rp 563,895,814 Rp 659,813,824
utang bang jangka panjang jatuh tempo
dalam satu tahun Rp 452,520,710 Rp 104,091,001 Rp 143,659,128
total liabilitas lancar Rp 1,105,617,362 Rp 1,154,191,121 Rp 1,279,052,411
liabilitas tidak lancar
Utang bank jangka panjang - setelah
dikurangi bagian jatuh tempo dalam
satu tahun Rp 4,221,477,555 Rp 1,623,514,102 Rp 2,138,384,692
Utang obligasi - Rp 4,228,779,123 Rp 4,083,152,215
Liabilitas imbalan kerja
karyawan jangka panjang Rp 168,270,712 Rp 159,529,045 Rp 174,175,819
liabilitas pajak tangguhan.neto Rp 79,582,893 Rp 58,622,890 Rp 72,011,455
total liabilitas tidak lancar Rp 4,469,331,160 Rp 6,070,445,160 Rp 6,467,724,181
modal saham Rp 952,500,000 Rp 952,500,000 Rp 952,500,000
total liabilitas dan modal saham Rp 6,527,448,522 Rp 8,177,136,281 Rp 8,699,276,592
 Common size Neraca

uangan tahunan analisis presentase

2020 2021 2017 2018 2019

Rp 1,907,844,191 Rp 1,833,309,895 28.35% 27.52% 25.63%

- - 0.26% - -
Rp 473,389,950 Rp 453,482,496 0.35% 2.27% 1.73%
Rp 138,068,646 Rp 214,564,240 5.01% 7.02% 1.26%
Rp 314,888,575 Rp 352,610,739 2.86% 3.02% 2.97%
- 0.29% - -
Rp 2,222,643 Rp 2,429,493 0.04% 0.06% 0.05%
- 1.84% 2.81% 0.37%
Rp 2,836,414,005 Rp 2,856,396,863 39.00% 42.70% 32.01%

Rp 86,989,681 Rp 49,318,910 2.24% 0.91% 3.80%

Rp 4,531,121,927 Rp 4,400,724,564 56.67% 54.69% 54.02%
Rp 9,054,784 Rp 11,325,090 0.04% 0.09% 0.08%
Rp 1,880,331,727 Rp 1,950,631,369 1.22% 1.13% 9.50%
Rp 49,140,320 Rp 88,475,362 0.20% 0.11% 0.39%
Rp 16,565,836 Rp 26,813,223 0.62% 0.36% 0.19%
Rp 6,573,204,275 Rp 6,527,288,518 61.00% 57.30% 67.99%
Rp 9,409,618,280 Rp 9,383,685,381 100.00% 100.00% 100.00%

Rp 125,052,575 Rp 196,277,284 0.58% 0.47% 1.03%

- - - 0.72% 0.23%

Rp 119,870,688 Rp 142,669,897 1.54% 0.69% 0.61%

Rp 242,548,253 Rp 187,558,993 0.93% 3.30% 2.96%
Rp 143,258,628 Rp 219,074,938 1.48% 0.77% 0.62%
Rp 622,501,350 Rp 456,827,689 5.48% 6.90% 7.58%

Rp 184,581,437 Rp 256,645,508 6.93% 1.27% 1.65%

Rp 1,437,812,931 Rp 1,459,054,309 16.94% 14.11% 14.70%

Rp 1,989,173,885 Rp 1,755,124,212 64.67% 19.85% 24.58%

Rp 4,169,505,994 Rp 4,247,062,364 - 51.71% 46.94%

Rp 227,238,938 Rp 187,131,767 2.58% 1.95% 2.00%

Rp 75,382,373 Rp 79,471,800 1.22% 0.72% 0.83%
Rp 6,461,301,190 Rp 6,268,790,143 68.47% 74.24% 74.35%
Rp 952,500,000 Rp 952,500,000 14.59% 11.65% 10.95%
Rp 8,851,614,121 Rp 8,680,344,452 100.00% 100.00% 100.00%
presentase
2020 2021

20.28% 19.54%
-
5.03% 4.83%
1.47% 2.29%
3.35% 3.76%
-
0.02% 0.03%
- -
30.14% 30.44%

0.92% 0.53%
48.15% 46.90%
0.10% 0.12%
19.98% 20.79%
0.52% 0.94%
0.18% 0.29%
69.86% 69.56%
100.00% 100.00%

1.41% 2.26%
- -

1.35% 1.64%
2.74% 2.16%
1.62% 2.52%
7.03% 5.26%

2.09% 2.96%
16.24% 16.81%

22.47% 20.22%
47.10% 48.93%

2.57% 2.16%
0.85% 0.92%
73.00% 72.22%
10.76% 10.97%
100.00% 100.00%
nama akun 2017 2018 2019
Aktiva lancar Rp 3,027,505,328Rp 3,575,665,742 Rp 2,751,111,255
utang lancar Rp 1,105,617,362Rp 1,154,191,121 Rp 1,279,052,411
persediaan Rp 222,031,419Rp 253,269,069Rp 255,061,319
piutang Rp 26,985,872Rp 189,909,755Rp 148,936,718
Penjualan Rp 3,240,831,859Rp 3,710,780,545Rp 3,277,806,795
Harga Pokok Penjualan Rp 1,515,306,946Rp 2,110,179,972Rp 2,268,335,019
Total Aset Tetap Rp 4,735,742,562Rp 4,797,566,554 Rp 5,842,745,480
Total Aset Rp 7,763,247,890Rp 8,373,232,296 Rp 8,593,856,735
Total Utang Rp 5,574,948,522Rp 7,224,636,281 Rp 7,746,776,592
Laba Sebelum Pajak Rp 1,082,110,175Rp 340,868,812Rp 154,592,621
biaya sewa - - -
Laba Bersih Rp 772,665,909 Rp 86,770,969 Rp 12,081,959
Modal saham Rp 952,500,000 Rp 952,500,000 Rp 952,500,000

ANALISIS RASIO PT SAWIT SUMBERMAS SARANA TbK.

RASIO-RASIO 2017 2018 2019

Rasio Likuiditas
Rasio lancar 2.74 3.10 2.15
Rasio quick 2.54 2.88 1.95
Rasio Aktivitas
Rata rata Piutang (hari) 3.04 18.68 16.58
Perputaran persediaan 6.82 8.33 8.89
Perputaran aktiva tetap 2.14 1.76 1.45
Perputaran total aset 0.42 0.44 0.38
Rasio Solvabilitas
Rasio total utang ke total aset 0.72 0.86 0.90
Times Interest Eatned - - -
Fixed charged covarege - - -
Rasop Profitabilitas
Profit Margin (%) 0.24 0.02 0.00
ROA (%) 0.51 0.04 0.01
ROAE (%) 81.12 9.11 1.27
 2020 2021
Rp 2,836,414,005Rp 2,856,396,863
Rp 1,437,812,931Rp 1,459,054,309
Rp 314,888,575 Rp 352,610,739
Rp 473,389,950 Rp 453,482,496
Rp 4,011,130,559Rp 5,203,100,578
Rp 2,213,911,519Rp 2,997,853,995
Rp 6,573,204,275Rp 6,527,288,518
Rp 9,409,618,280Rp 9,383,685,381
Rp 7,899,114,125Rp 7,727,844,452
Rp 909,506,143Rp 1,733,352,904
- -
Rp 590,815,149 Rp 1,386,271,594
Rp 952,500,000 Rp 952,500,000

NA TbK.

2020 2021

1.97 1.96
1.75 1.72

43.08 31.81
7.03 8.50
1.81 1.74
0.43 0.55

0.84 0.82
- -
- -

0.15 0.27
0.27 0.46
62.03 145.54
 ANALISIS DU PONT PT. SAWIT SUMBERMAS SARANA Tbk
2017 2018 2019 2020 2021
Profit Margin 23.84% 2.34% 0.37% 14.73% 26.64%
Perputaran Total Aktiva 0.42 0.44 0.38 0.43 0.55
ROA 51% 4% 1% 27% 46%
Rasio Total Utang ke Total Aset 0.72 0.86 0.90 0.84 0.82
Rasio Modal Saham ke total aset 8.15 8.79 9.02 9.88 9.85
ROE 1.81 0.30 0.05 1.66 2.62