Rasio Likuiditas

Aktiva Lancar = 527,456,425,373

Current Ratio = 3.10725425
Utang Lancar 169,750,005,433

Aktiva Lancar- Persediaan = 423,728,532,333

Quick Ratio = 2.4961916
Utang Lancar 169,750,005,433

Kas = 9,384,169,874
Cash Ratio = 0.0177913652
Aktiva Lancar 527,456,425,373

Aktiva Lancar - Utang Lancar = 357,706,419,940

NWC To TA 0.202368
= Total Aktiva 1,767,603,505,697

Rasio Leverage
Total Utang = 340,873,208,857
Debt To Assets 0.1928448364
= Total Aktiva 1,767,603,505,697

Utang Jangka Panjang = 171,123,203,424

Long Term = 0.1199408212
Total Modal 1,426,730,296,840

Total Utang = 340,873,208,857

Debt To Equity 0.2389191634
= Modal Sendiri 1,426,730,296,840

Ratio Aktivitas
HPP 810,064,124,425
Inventory Turnover = = 7.7747767464
Rerata persediaan 104,191,303,603

Penjualan 810,064,124,425
A/R Turnover = = 4.0056855412
Rerata Piutang 202,228,586,365

Penjualan 810,064,124,425
TATO = = 0.4582838413
Total Aktiva 1,767,603,505,697

Penjualan 810,064,124,425
Cash Turnover = = 37.377684136
Rerata Kas 21,672,400,074

Ratio Profitabilitas
Rugi Bersih Setelah Pajak -85,300,976,555
Net Profit Margin = = -0.1053015113
Penjualan 810,064,124,425

Laba Kotor 2,779,006,705

Gross Profit Margin = = 0.0034306009
Penjualan 810,064,124,425
 Laba Bersih Setelah Pajak -85,300,976,555
ROA = = -0.0482579811
Total Aset 1,767,603,505,697

Laba Bersih -85,300,976,555

ROE = = -0.0597877376
Ekuitas pemegang saham 1,426,730,296,840

Laba Setelah Pajak -85,300,976,555

EPS = = -5.7137387086
Jumlah Lembar Saham Beredar 14,929,100,000

Profit Margin -0.10530151

ROI = = -0.2297735608
TATO 0.458283841

Ratio Nilai Perusahaan

Laba Setelah Pajak -85,300,976,555

EPS = = -5.7137387086
Jumlah Lembar Saham Beredar 14,929,100,000

Price 100
PER = = -17.501675365
EPS -5.71373870862946

Price 100
PBV = = 1.0463855736
Nilai Buku Saham Beredar 95.5670667917021

𝑃_𝑡−𝑃_(𝑡−1) 20
Return Saham = 𝑃_(𝑡−1) 0.25
80

Price = 100
311%

250%

2%

20%

19%

12%

24%

7.77

4.01

0.46

37.4

-11%

0%
-5%

-6%

-571%

-23%

-5.71

-17.5

1.05

0.25
 Rasio Likuiditas
Aktiva Lancar = 560,456,340,708
Current Ratio = 2.91448163
Utang Lancar 192,300,522,743

Aktiva Lancar- Persediaan = 449,922,399,578

Quick Ratio = 2.3396837
Utang Lancar 192,300,522,743

Kas = 7,612,288,140
Cash Ratio = 0.0135823035
Aktiva Lancar 560,456,340,708

Aktiva Lancar - Utang Lancar = 368,155,817,965

NWC To TA 0.216000
= Total Aktiva 1,704,424,579,208

Rasio Leverage
Total Utang = 349,587,345,823
Debt To Assets 0.2051057877
= Total Aktiva 1,704,424,579,208

Utang Jangka Panjang = 157,286,823,080

Long Term = 0.1160927816
Total Modal 1,354,837,233,385

Total Utang = 349,587,345,823

Debt To Equity 0.2580290364
= Modal Sendiri 1,354,837,233,385

Ratio Aktivitas
HPP 875,963,168,811
Inventory Turnover = = 8.1765674433
Rerata persediaan 107,130,917,085

Penjualan 875,963,168,811
A/R Turnover = = 4.0165965271
Rerata Piutang 218,085,924,962

Penjualan 875,963,168,811
TATO = = 0.5139348373
Total Aktiva 1,704,424,579,208

Penjualan 875,963,168,811
Cash Turnover = = 103.07596654
Rerata Kas 8,498,229,007

Ratio Profitabilitas
Rugi Bersih Setelah Pajak -79,206,468,705
Net Profit Margin = = -0.090422145
Penjualan 875,963,168,811

Laba Kotor -1,881,302,367

Gross Profit Margin = = -0.0021476957
Penjualan 875,963,168,811

Rugi Bersih Setelah Pajak -79,206,468,705

ROA = = -0.0464710904
Total Aset 1,704,424,579,208
 Rugi Bersih -79,206,468,705
ROE = = -0.0584619811
Ekuitas pemegang saham 1,354,837,233,385

Rugi Setelah Pajak -79,206,468,705

EPS = = -5.3055086177
Jumlah Lembar Saham Beredar 14,929,100,000

Profit Margin -0.0904221450458

ROI = = -0.1759408752
TATO 0.5139348373033

Ratio Nilai Perusahaan

Laba Setelah Pajak - 79,206,468,705

EPS = = -5.3055086177
Jumlah Lembar Saham Beredar 14,929,100,000

Price 100
PER = = -18.848334289
EPS -5.3055086177332

Price 100
PBV = = 1.1019109626
Nilai Buku Saham Beredar 90.7514340037243

𝑃_𝑡−𝑃_(𝑡−1) -
Return Saham = 𝑃_(𝑡−1) 0
100

Price = 100
291%

234%

1%

22%

21%

12%

26%

8.18

4.02

0.51

103.1

-9%

0%

-5%
 -6%

-531%

-18%

-5.31

-18.85

1.1

0
 Rasio Likuiditas
Aktiva Lancar = 418,960,114,294
Current Ratio = 1.52121688 152%
Utang Lancar 275,411,165,942

Aktiva Lancar- Persediaan = 342,306,840,724

Quick Ratio = 1.2428938 124%
Utang Lancar 275,411,165,942

Kas = 31,505,104,808
Cash Ratio = 0.0751983393 8%
Aktiva Lancar 418,960,114,294

Aktiva Lancar - Utang Lancar = 143,548,948,352

NWC To TA 0.116547 12%
= Total Aktiva 1,231,680,564,971

Rasio Leverage
Total Utang = 326,113,004,490
Debt To Assets 0.2647707642 26%
= Total Aktiva 1,231,680,564,971

Utang Jangka Panjang = 50,701,838,548

Long Term = 0.0559890181 6%
Total Modal 905,567,560,481

Total Utang = 326,113,004,490

Debt To Equity 0.3601200161 36%
= Modal Sendiri 905,567,560,481

Ratio Aktivitas
HPP 735,066,462,915
Inventory Turnover = = 7.8538105724 7.85
Rerata persediaan 93,593,607,350

Penjualan 735,066,462,915
A/R Turnover = = 5.3717769045 5.37
Rerata Piutang 136,838,605,917

Penjualan 735,066,462,915
TATO = = 0.5967995955 0.6
Total Aktiva 1,231,680,564,971

Penjualan 735,066,462,915
Cash Turnover = = 37.582589611 37.6
Rerata Kas 19,558,696,474

Ratio Profitabilitas
Rugi Bersih Setelah Pajak -494,426,816,904
Net Profit Margin = = -0.6726287239 -67%
Penjualan 735,066,462,915

Laba Kotor -323,288,475,488

Gross Profit Margin = = -0.439808496 -44%
Penjualan 735,066,462,915
 Rugi Bersih Setelah Pajak -494,426,816,904
ROA = = -0.4014245503 -40%
Total Aset 1,231,680,564,971

Rugi Bersih -494,426,816,904

ROE = = -0.5459855658 -55%
Ekuitas pemegang saham 905,567,560,481

Rugi Setelah Pajak -494,426,816,904

EPS = = -33.118327086 -3312%
Jumlah Lembar Saham Beredar 14,929,100,000

Profit Margin -0.672628724

ROI = = -1.1270596187 -113%
TATO 0.596799595

Ratio Nilai Perusahaan

Laba Setelah Pajak - 494,426,816,904

EPS = = -33.118327086 -33.12
Jumlah Lembar Saham Beredar 14,929,100,000

Price 64
PER = = -1.9324647599 -1.93
EPS -33.118327086295

Price 64
PBV = = 1.0550978654 1.06
Nilai Buku Saham Beredar 60.6578802795212

𝑃_𝑡−𝑃_(𝑡−1) -36
Return Saham = 𝑃_(𝑡−1) -0.36 -0.36
100

Price = 64
 Rasio Likuiditas
Aktiva Lancar = 213,856,436,953
Current Ratio = 1.67193213 167%
Utang Lancar 127,909,759,386

Aktiva Lancar- Persediaan = 163,989,428,343

Quick Ratio = 1.2820713 128%
Utang Lancar 127,909,759,386

Kas = 14,848,816,754
Cash Ratio = 0.069433574 7%
Aktiva Lancar 213,856,436,953

Aktiva Lancar - Utang Lancar = 85,946,677,567

NWC To TA 0.084147 8%
= Total Aktiva 1,021,382,709,921

Rasio Leverage
Total Utang = 169,127,346,041
Debt To Assets 0.165586655 17%
= Total Aktiva 1,021,382,709,921

Utang Jangka Panjang = 41,217,586,655

Long Term = 0.048362954 5%
Total Modal 852,255,363,880

Total Utang = 169,127,346,041

Debt To Equity 0.198446796 20%
= Modal Sendiri 852,255,363,880

Ratio Aktivitas
HPP 437,171,365,385
Inventory Turnover = = 6.910692228 6.91
Rerata persediaan 63,260,141,090

Penjualan 437,171,365,385
A/R Turnover = = 5.880946231 5.88
Rerata Piutang 74,336,909,101

Penjualan 437,171,365,385
TATO = = 0.428019156 0.43
Total Aktiva 1,021,382,709,921

Penjualan 437,171,365,385
Cash Turnover = = 18.86232494 18.9
Rerata Kas 23,176,960,781

Ratio Profitabilitas
Rugi Bersih Setelah Pajak -51,749,994,901
Net Profit Margin = = -0.11837462 -12%
Penjualan 437,171,365,385

Rugi Kotor -14,904,251,741

Gross Profit Margin = = -0.03409247 -3%
Penjualan 437,171,365,385
 Rugi Bersih Setelah Pajak -51,749,994,901
ROA = = -0.05066661 -5%
Total Aset 1,021,382,709,921

Rugi Bersih -51,749,994,901

ROE = = -0.06072123 -6%
Ekuitas pemegang saham 852,255,363,880

Rugi Setelah Pajak -51,749,994,901

EPS = = -3.4663841 -347%
Jumlah Lembar Saham Beredar 14,929,100,000

Profit Margin -0.11837

ROI = = -0.27655314 -28%
TATO 0.428019

Ratio Nilai Perusahaan

Laba Setelah Pajak -51,749,994,901

EPS = = -3.4663841 -3.47
Jumlah Lembar Saham Beredar 14,929,100,000

Price 50
PER = = -14.4242526 -14.42
EPS -3.4663841022567

Price 50
PBV = = 0.875858377 0.88
Nilai Buku Saham Beredar 57.0868547923184

𝑃_𝑡−𝑃_(𝑡−1) -14
Return Saham = 𝑃_(𝑡−1) -0.21875 -0.22
64

Price = 50
 Rasio Likuiditas
Aktiva Lancar = 264,701,143,076
Current Ratio = 2.44622224
Utang Lancar 108,208,133,431

Aktiva Lancar- Persediaan = 210,121,039,581

Quick Ratio = 1.9418230
Utang Lancar 108,208,133,431

Kas = 11,435,279,816
Cash Ratio = 0.0432007194
Aktiva Lancar 264,701,143,076

Aktiva Lancar - Utang Lancar = 156,493,009,645

NWC To TA 0.156489
= Total Aktiva 1,000,024,467,440

Rasio Leverage
Total Utang = 153,595,081,446
Debt To Assets 0.1535913235
= Total Aktiva 1,000,024,467,440

Utang Jangka Panjang = 45,386,948,015

Long Term = 0.0536216591
Total Modal 846,429,385,994

Total Utang = 153,595,081,446

Debt To Equity 0.1814623688
= Modal Sendiri 846,429,385,994

Ratio Aktivitas
HPP 552,465,600,178
Inventory Turnover = = 10.578858315
Rerata persediaan 52,223,556,053

Penjualan 552,465,600,178
A/R Turnover = = 5.59313641
Rerata Piutang 98,775,634,935

Penjualan 552,465,600,178
TATO = = 0.5524520831
Total Aktiva 1,000,024,467,440

Penjualan 552,465,600,178
Cash Turnover = = 42.038013195
Rerata Kas 13,142,048,308

Ratio Profitabilitas
Rugi Bersih Setelah Pajak -5,825,977,886
Net Profit Margin = = -0.0105454129
Penjualan 552,465,600,178

Laba Kotor 19,668,857,410

Gross Profit Margin = = 0.0356019586
Penjualan 552,465,600,178
 Rugi Bersih Setelah Pajak -5,825,977,886
ROA = = -0.0058258353
Total Aset 1,000,024,467,440

Rugi Bersih -5,825,977,886

ROE = = -0.0068830052
Ekuitas pemegang saham 846,429,385,994

Rugi Setelah Pajak - 5,825,977,886

EPS = = -0.3902430747
Jumlah Lembar Saham Beredar 14,929,100,000

Profit Margin -0.01055

ROI = = -0.0190966817
TATO 0.552452

Ratio Nilai Perusahaan

Laba Setelah Pajak - 5,825,977,886

EPS = = -0.3902430747
Jumlah Lembar Saham Beredar 14,929,100,000

Price 50
PER = = -128.12527178
EPS -0.390243074666256

Price 50
PBV = = 0.881886915
Nilai Buku Saham Beredar 56.6966117176521

𝑃_𝑡−𝑃_(𝑡−1) -
Return Saham = 𝑃_(𝑡−1) 0
50

Price = 50
245%

194%

4%

16%

15%

5%

18%

10.6

5.59

0.55

42.04

-1%

4%
 -1%

-1%

-39%

-2%

-0.39

-128.13

0.88

0
 PT. KERAMIKA INDONESIA ASSOSIASI Tbk DAN ENTITAS ANAK
NERACA KONSOLIDASI PER 31 DESEMBER

LAPORAN POSISI KEUANGAN 2017 2018

ASET
ASET LANCAR
Kas dan setara kas 9,384,169,874 7,612,288,140
Piutang usaha
Pihak ketiga 2,574,622,457 237,874,481
Pihak berelasi 396,614,531,803 427,721,354,133
Piutang lain-lain
Pihak ketiga 649,519,468 486,392,400
Pihak berelasi 4,618,499,003 7,726,228,910
Persediaan 103,727,893,040 110,533,941,130
Uang muka 582,518,068 409,709,777
Pajak dibayar dimuka 3,414,130,151 2,458,067,273
Beban dibayar dimuka 5,890,541,509 3,270,484,464
Aset lancar lain-lain - -
TOTAL ASET LANCAR 527,456,425,373 560,456,340,708
ASET TIDAK LANCAR
Aset tetap 1,225,691,073,605 1.131.111.493.89
Aset tak berwujud, bersih 123,834,866 233,118,018
Properti investasi 13,878,510,000 9,859,710,000
Aset tidak lancar lainnya 453,661,853 2,763,916,586
Klaim pengembalian pajak - -
Aset pajak tangguhan, bersih - -
TOTAL ASET TIDAK LANCAR 1,240,147,080,324 1,143,968,238,500
TOTAL ASET 1,767,603,505,697 1,704,424,579,208
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang bank - 20,000,000,000
Liabilitas sewa - -
Utang usaha
Pihak ketiga 85,517,632,277 88,264,362,312
Pihak berelasi 6,691,117,845 2,121,290,190
Utang lain-lain
Pihak ketiga 2,040,436,822 2,269,117,051
Pihak berelasi 32,245,224,446 32,083,835,103
Utang dividen 898,861,837 898,861,837
Utang pajak 4,647,636,397 4,591,418,855
Beban akrual 37,709,095,809 42,071,637,395
TOTAL LIABILITAS JANGKA PENDEK 169,750,005,433 192,300,522,743
LIABILITAS JANGKA PANJANG
Liabilitas sewa - -
Liabilitas pajak tangguhan, bersih 42,645,526,424 28,819,253,080
Liabilitas imbalan kerja 128,477,677,000 128,467,570,000
TOTAL LIABILITAS JANGKA PANJANG 171,123,203,424 157,286,823,080
TOTAL LIABILITAS 340,873,208,857 349,587,345,823
EKUITAS
Modal saham 1,612,180,500,000 1,612,180,500,000
Tambahan modal disetor 216,746,374,084 216,746,374,084
(Akumulasi defisit) saldo laba:
Ditentukan penggunaannya 7,159,174,474 7,159,174,474
Belum ditentukan penggunaannya -450,927,977,401 -518,295,367,839
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk 1,385,158,071,157 1,317,790,680,719
Kepentingan nonpengendali 41,572,225,683 37,046,552,666
TOTAL EKUITAS 1,426,730,296,840 1,354,837,233,385
TOTAL LIABILITAS DAN EKUITAS 1,767,603,505,697 1,704,424,579,208

PT. KERAMIKA INDONESIA ASSOSIASI Tbk DAN ENTITAS ANAK

LABA RUGI KOMPREHENSIF KONSOLIDASI TAHUN YANG BERAKHIR 31 DESEM

2017 2018
Pendapatan 810,064,124,425 875,963,168,811
Beban pokok pendapatan -807,285,117,720 -877,844,471,178
Beban penurunan nilai aset tetap - -
LABA (RUGI) KOTOR 2,779,006,705 -1,881,302,367
Beban penjualan -11,565,792,744 -11,375,050,784
Beban administrasi -88,506,714,251 -76,760,338,859
(Kerugian) keuntungan kurs. bersih -2,737,413,804 -2,431,998,249
Pendapatan (beban) lain-lain, bersih 4,596,968,612 -1,638,002,142
-98,212,952,187 -92,205,390,034
RUGI USAHA -95,433,945,482 -94,086,692,401
Pendapatan keuangan 723,269,302 374,481,323
Beban keuangan - -1,326,804,853
RUGI SEBELUM PAJAK PENGHASILAN -94,710,676,180 -95,039,015,931
Manfaat (beban) pajak penghasilan 9,409,699,625 15,832,547,226
RUGI -85,300,976,555 -79,206,468,705
PENGHASILAN KOMPREHENSIF LAIN
Pos yang tidak akan direklasifikasi ke
laba rugi
Perubahan yang berasal dari pengukuran
kembali aktuaria atas kewajiban imbalan kerja -10,665,065,000 9,751,207,000
Pajak atas penghasilan komprehensif lain 2,666,266,250 -2,437,801,750
TOTAL PENGHASILAN KOMPREHENSIF LAIN -7,998,798,750 7,313,405,250
TOTAL PENGHASILAN KOMPREHENSIF -93,299,775,305 -71,893,063,455
Rugi yang dapat diatribusikan kepada:
Pemilik entitas induk -80,734,111,970 -74,207,203,202
Kepentingan nonpengendali -4,566,864,585 -4,999,265,503
-85,300,976,555 -79,206,468,705
TOTAL PENGHASILAN KOMPREHENSIF LAIN
YANG DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk -7,488,622,757 6,839,812,764
Kepentingan nonpengendali -510,175,993 473,592,486
-7,998,798,750 7,313,405,250
RUGI BERSIH PER SAHAM -5.41 -4.97

Jumlah Saham Beredar = 14,929,100,000

 ASI Tbk DAN ENTITAS ANAK
PER 31 DESEMBER

2019 2020 2021

31,505,104,808 14,848,816,754 11,435,279,861

141,510,069,330 -
- - -
263,362,403,164 - 187,529,953,327

32,089,705 54,772,587 65,436,054

10,282,718,964 7,108,976,284 9,955,880,489
76,653,273,570 49,867,008,610 54,580,103,495
- - 1,134,489,850
35,616,238,195 - -
- - -
1,508,285,888 466,793,388 -
418,960,114,294 213,856,436,953 264,701,143,076

791,722,380,374 748,754,655,621 720,783,624,800

60,815,560 48,060,083 36,038,466
10,051,450,000 10,051,450,000 10,051,450,000
790,261,233 1,040,655,387 231,327,970
10,095,543,510 47,182,334,579 4,220,883,128
- 449,117,298 -
812,720,450,677 807,526,272,968 735,323,324,364
1,232,680,564,971 1,021,382,709,921 1,000,024,467,440

40,476,194,444 - -
- 655,757,594 1,198,110,001

72,738,709,333 65,062,705,347 69,351,183,999

281,827,370 361,997,499 2,908,466,400

4,920,932,997 1,520,577,920 3,090,289,649

18,315,657,306 17,429,172,133 7,525,500,085
898,861,837 898,861,837 898,861,837
18,590,348,881 4,297,415,605 3,814,693,972
119,188,633,774 37,683,271,451 19,421,027,488
275,411,165,942 127,909,759,386 108,208,133,431

- 34,895,138 1,629,252,866
16,340,650,548 8,014,646,517 15,385,595,149
34,361,188,000 33,168,045,000 28,372,100,000
50,701,838,548 41,217,586,655 45,386,948,015
326,113,004,490 169,127,346,041 153,595,081,446
 1,612,180,500,000 1,612,180,500,000 1,612,180,500,000
218,657,014,680 218,657,014,680 218,657,014,680

7,159,174,474 7,159,174,474 7,159,174,474

- 988,480,511,049 - 1,044,374,174,283 - 1,050,824,344,379

849,516,178,105 793,622,514,871 787,172,344,775

56,051,382,376 58,632,849,009 59,257,041,219
905,567,560,481 852,255,363,880 846,429,385,994
1,231,680,564,971 1,021,382,709,921 1,000,024,467,440

ASI Tbk DAN ENTITAS ANAK

AHUN YANG BERAKHIR 31 DESEMBER

2019 2020 2,021

735,066,462,915 437,171,365,385 552,465,600,178
- 794,272,820,967 - 452,075,617,126 - 532,796,742,768
- 264,082,117,436 - -
- 323,288,475,488 - 14,904,251,741 19,668,857,410
- 11,577,540,660 - 324,515,909 -
- 179,539,664,592 - 49,114,207,247 - 23,069,151,410
- 1,457,035,043 - 696,106,725 - 204,153,249
10,058,529,787 6,891,458,253 6,213,036,136
- 182,515,710,508 - 43,243,371,628
- 505,804,185,996 - 58,147,623,369
561,576,423 355,191,509 241,580,837
- 2,340,112,579 - 2,750,559,195 - 277,597,680
- 507,582,722,152 - 60,542,991,055 2,572,572,044
13,155,905,248 8,792,996,154 - 8,127,299,430
- 494,426,816,904 - 51,749,994,901 - 5,554,727,386

6,876,192,000 - 1,483,046,000 -
- 1,719,048,000 - 79,155,700 -
5,157,144,000 - 1,562,201,700 - 271,250,500
- 489,269,672,904 - 53,312,196,601 - 5,825,977,886

- 475,330,962,746 - 54,388,310,202 - 6,177,402,331

- 19,095,854,158 2,588,315,301 622,674,945
- 494,426,816,904 - 51,749,994,901 - 5,554,727,386

5,145,819,536 - 1,555,353,032 -
11,324,464 - 6,848,668 -
5,157,144,000 1,562,201,700 -
-31.84 -3.64 -3.64
 DATA RATIO KEUANGAN
PT. KERAMIKA INDONESIA ASSOSIASI Tbk DAN ENTITAS ANAK

2017 2018 2019 2020 2021 RERATA

LIKUIDITAS
Currect Ratio 311% 219% 152% 167% 245% 218.75%
Quick Ratio 250% 234% 124% 128% 194% 185.92%
Cash Ratio 2% 1% 8% 7% 4% 4.36%
NWC to TA 20% 22% 12% 8% 16% 15.65%
AKTIVITAS
Inventory turnover 7.77 8.18 7.85 6.91 10.6 8.262
A/R Turnover 4.01 4.02 5.37 5.88 5.59 4.974
TATO 0.46 0.51 0.6 0.43 0.55 0.51
Cash turnover 37.4 103.1 37.6 18.9 42.04 47.808
LEVERAGE
Debt To Assents 19% 21% 26% 17% 15% 19.60%
Long Term Debit to Equity 12% 12% 6% 5% 5% 8.00%
Debit to Equity 24% 26% 36% 20% 18% 24.80%
PROFIBILITAS
Net Profit Margin -11% -9% -67% -12% -1% -20.00%
Gross Profit Margin 0% 0% -44% -3% 4% -8.60%
ROA -5% -5% -40% -5% -1% -11.20%
ROE -6% -6% -55% -6% -1% -14.80%
EPS -571% -37% -226% -24% -3% -172%
ROI -23% -18% -113% -28% -2% -36.80%
NILAI PERUSAHAAN
PER -17.5 -18.85 -1.93 -14.42 -128.13 -36.17
EPS -5.71 -5.31 -33.12 -3.47 -0.39 -9.6
Price 100 100 64 50 50 72.8
Return saham 0.25 0 -0.36 -0.22 0 -0.07
Expected return
Abnormal return

Book Value 95.57 90.75 60.66 57.09 56.70 72.15