Bahan Tubes Alk

Uraian 31 December 2018 31 December 2019
Aset
Aset lancar
Kas dan setara kas 281,133,628,265 348,062,973,183.00
Piutang usaha pihak ketiga 193,458,573,978 182,571,429,184.00
Piutang lainnya pihak ketiga 2,190,061,578 2,210,272,654.00
Piutang lainnya pihak berelasi
Persediaan lancar lainnya 166,906,099,156 171,000,649,858.00
Biaya dibayar dimuka lancar 10,410,949,832 7,627,911,670.00
Uang muka lancar lainnya 10,582,386,960 12,443,108,736.00
Jumlah aset lancar 664,681,699,769 723,916,345,285.00
Aset Tidak Lancar
Dana yang dibatasi penggunaannya tidak lancar 6,790,763,487 7,613,680,245.00
Aset pajak tangguhan 15,611,836,817 16,734,417,892.00
Aset tetap 214,497,825,924 208,167,764,816.00
Aset takberwujud selain goodwill 7,983,300,195 6,386,640,156.00
Aset tidak lancar non-keuangan lainnya 94,710,387,591 94,710,387,591.00
Jumlah aset tidak lancar 339,594,114,014 333,612,890,700
Jumlah aset 1,004,275,813,783 1,057,529,235,985
Liabilitas dan Ekuitas
Liabilitas
Liabilitas Jangka Pendek
Utang usaha
Utang usaha pihak ketiga 41,066,811,462 38,362,483,129.00
Utang usaha pihak berelasi 1,251,257,474 371,521,566.00
Liabilitas keuangan jangka pendek lainnya 5,489,786,574 2,702,518,632.00
Utang pajak 7,018,643,069 8,568,764,258.00
Uang jaminan jangka pendek 6,496,476,549 7,295,123,550.00
Jumlah liabilitas jangka pendek 61,322,975,128 57,300,411,135
Liabilitas Jangka Panjang
Kewajiban imbalan pasca kerja jangka panjang 57,530,240,000 64,836,341,000.00
Jumlah liabilitas jangka panjang 57,530,240,000 64,836,341,000.00
Jumlah liabilitas 118,853,215,128 122,136,752,135
Ekuitas
Ekuitas yang Diatribusikan kepada pemilik entitas induk
Saham biasa 588,500,000,000 588,500,000,000.00
Tambahan modal disetor 205,166,146,680 205,166,146,680.00
Cadangan pengukuran kembali program imbalan pasti
Saldo Laba (akumulasi kerugian)
Saldo laba yang telah ditentukan penggunaannya
Saldo laba yang belum ditentukan penggunaannya 91,756,451,975 141,726,337,170.00
Jumlah ekuitas yang diatribusikan kepada pemilik entitas 885,422,598,655 935,392,483,850.00
Jumlah ekuitas 885,422,598,655 935,392,483,850.00
Jumlah liabilitas dan ekuitas 1,004,275,813,783 1,057,529,235,985.00
31 December 2020 31 December 2021
478,735,929,325.00 610,486,190,679.00 506,458,110,482

124,395,919,918.00 110,549,359,898.00 126,820,874,647
351,016,287.00 0
2,326,183,537.00 1,456,368,822.00 822,946,142
138,318,505,104.00 120,967,227,625.00 125,459,113,293
2,907,436,982.00 1,454,907,037.00 1,767,496,277
5,105,943,221.00 10,933,512,078.00 11,357,265,804
751,789,918,087.00 856,198,582,426.00 772,685,806,645
7,693,025,289.00 8,545,230,729.00 0
20,835,470,946.00 17,916,485,366.00 18,120,684,747
241,788,672,716.00 198,170,686,974.00 223,673,837,741
4,789,980,117.00 3,193,320,078.00 1,596,660,039
59,976,599,486.00 63,236,306,131.00 47,955,235,502
335,083,748,554 291,062,029,278 291,346,418,029
1,086,873,666,641 1,147,260,611,704 1,064,032,224,674
37,377,630,667.00 41,732,263,660.00 46,928,766,212

541,475,844.00 514,130,681.00 259,921,375
2,759,235,073.00 4,261,318,071.00 8,777,998,356
8,675,210,105.00 10,923,312.82 12,751,244,995
7,311,513,250.00 6,900,997,342.00 3,693,859,459
56,665,064,939 53,419,633,067 72,411,790,397
68,496,672,000.00 60,113,618,000.00 60,911,639,000

68,496,672,000.00 60,113,618,000.00 60,911,639,000
125,161,736,939 113,533,251,067 133,323,429,397
588,500,000,000.00 588,500,000,000.00 588,500,000,000

205,166,146,680.00 205,166,146,680.00 205,166,146,680
-6,027,804,832.00 -3,796,378,492.00 (4,093,271,452)
2,850,828,312.00 26,970,202,943
168,045,783,022.00 230,094,374,632.00 124,910,952,844
961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
1,086,873,666,641.00 1,147,260,611,704.00 1,074,777,460,412
Laporan laba rugi dan penghasilan komprehensif
lain 31 December 2018 31 December 2019 31 December 2020
Penjualan dan pendapatan usaha 961,136,629,003.00 1,028,952,947,818.00 956,634,474,111.00
Beban pokok penjualan dan pendapatan -380,496,768,468.00 -426,417,881,003.00 -439,655,714,828.00
Jumlah laba bruto 580,639,860,535.00 602,535,066,815.00 516,978,759,283.00
Beban penjualan -179,392,442,498.00 -223,896,745,986.00 -186,627,103,432.00
Beban umum dan administrasi -304,380,863,691.00 -289,339,532,124.00 -282,574,403,816.00
Pendapatan keuangan 7,425,980,739.00 9,250,525,703.00 8,595,046,948.00
Beban keuangan -10,198,983,634.00 -616,969,112.00 -538,471,297.00
Pendapatan lainnya 1,833,758,469.00 3,867,843,466.00 9,069,276,052.00
Beban lainnya -11,888,526,357.00 -2,264,715,630.00 -8,086,743,340.00
Jumlah laba (rugi) sebelum pajak penghasilan 84,038,783,563.00 99,535,473,132.00 56,816,360,398.00
Pendapatan (beban) pajak -22,091,487,874.00 -22,776,643,675.00 -12,770,532,085.00
Jumlah laba (rugi) dari operasi yang dilanjutkan 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00
Jumlah laba (rugi) 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00
Pendapatan komprehensif lainnya atas pengukuran kembali kewajiban 4,291,629,000.00 -2,370,259,000.00 868,092,000.00
manfaat pasti,lainnya
Penyesuaian setelahatas
pajak
pendapatan komprehensif lainnya yang tidak -1,072,907,250.00 592,564,750.00 -190,980,240.00
akan direklasifikasi
Jumlah pendapatan kekomprehensif
laba rugi, setelah pajakyang tidak akan
lainnya 3,218,721,750.00 -1,777,694,250.00 677,111,760.00
direklasifikasi
Jumlah pendapatanke laba rugi, setelahlainnya,
komprehensif pajak setelah pajak 3,218,721,750.00 -1,777,694,250.00 677,111,760.00
Jumlah laba rugi komprehensif 65,166,017,439.00 74,981,135,207.00 44,722,940,073.00
Laba (rugi) yang dapat diatribusikan ke entitas induk 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00
Laba rugi komprehensif yang dapat diatribusikan ke entitas induk 65,166,017,439.00 74,981,135,207.00 44,722,940,073.00
Laba (rugi) per saham dasar dari operasi yang dilanjutkan 10.53 13.04 7.48
1,019,133,657,275.00 ###
-464,038,494,499.00 ###
555,095,162,776.00 ###
-184,194,989,415.00 ###
-255,451,833,251.00 ###
8,248,926,236.00 ###
-541,219,305.00 -Rp428,464,583.00
5,461,196,269.00 ###
-2,460,301,480.00 ###
126,156,941,830.00 ###
-26,090,326,740.00 ###
100,066,615,090.00 ###
100,066,615,090.00 ###
2,860,803,000.00 -Rp355,751,000.00
-629,376,660.00 Rp78,265,220.00
2,231,426,340.00 -Rp277,485,780.00
2,231,426,340.00 -Rp277,485,780.00
102,298,041,430.00 ###
100,066,615,090.00 ###
102,298,041,430.00 ###
17 20.6
Aset
Aset Lancar
Kas dan Setara Kas 281,133,628,265 348,062,973,183.00
Piutang Usaha Pihak Ketiga 193,458,573,978 182,571,429,184.00
Piutang Lainnya Pihak Ketiga 2,190,061,578 2,210,272,654.00
Piutang Lainnya Pihak Berelasi 0 0.00
Persediaan Lancar Lainnya 166,906,099,156 171,000,649,858.00
Biaya Dibayar Dimuka Lancar 10,410,949,832 7,627,911,670.00
Uang Muka Lancar Lainnya 10,582,386,960 12,443,108,736.00
Jumlah Aset Lancar 664,681,699,769 723,916,345,285.00
Aset Tidak Lancar
Dana yang Dibatasi Penggunaannya Tidak Lancar 6,790,763,487 7,613,680,245.00
Aset Pajak Tangguhan 15,611,836,817 16,734,417,892.00
Aset Tetap 214,497,825,924 208,167,764,816.00
Aset Tak Berwujud Selain Goodwill 7,983,300,195 6,386,640,156.00
Aset Tidak Lancar Non-Keuangan Lainnya 94,710,387,591 94,710,387,591.00
Jumlah Aset Tidak Lancar 339,594,114,014 333,612,890,700
Jumlah Aset 1,004,275,813,783 1,057,529,235,985
Liabilitas
Utang Usaha
Utang Usaha Pihak Ketiga 41,066,811,462 38,362,483,129.00
Utang Usaha Pihak Berelasi 1,251,257,474 371,521,566.00
Liabilitas Keuangan Jangka Pendek Lainnya 5,489,786,574 2,702,518,632.00
Utang Pajak 7,018,643,069 8,568,764,258.00
Uang Jaminan Jangka Pendek 6,496,476,549 7,295,123,550.00
Jumlah Liabilitas Jangka Pendek 61,322,975,128 57,300,411,135
Kewajiban Imbalan Pasca Kerja Jangka Panjang 57,530,240,000 64,836,341,000.00
Jumlah Liabilitas Jangka Panjang 57,530,240,000 64,836,341,000.00
Jumlah Liabilitas 118,853,215,128 122,136,752,135
Ekuitas
Ekuitas yang Diatribusikan kepada Pemilik Entitas Induk
Saham Biasa 588,500,000,000 588,500,000,000.00
Tambahan Modal Disetor 205,166,146,680 205,166,146,680.00
Cadangan Pengukuran Kembali Program Imbalan Pas 0 0.00
Saldo Laba (Akumulasi Kerugian)
Saldo Laba yang Telah Ditentukan Penggunaannya 0 0.00
Saldo Laba yang Belum Ditentukan Penggunaannya 91,756,451,975 141,726,337,170.00
Jumlah Ekuitas yang Diatribusikan kepada Pemilik E 885,422,598,655 935,392,483,850.00
Jumlah Ekuitas 885,422,598,655 935,392,483,850.00
Jumlah Labilitas dan Ekuitas 1,004,275,813,783 1,057,529,235,985.00
Analisis:
Dari laporan neraca diatas dapat dilihat bahwa jumlah asset pada tahun 2018-2019 mengalami kenaikan sebanyak Rp53.253.42
meningkatnya jumlah kas dan setara kas sebanyak 23,81% serta terjadinya penurunan sebesar -5,63% pada jumlah piutang usah
peningkatan. Penurunan
Adanya peningkatan padaliabilitas
jumlah jumlah aset tidak2,76%
sebesar lancardisebabkan
sebesar -1,76% dengan penyebab
oleh terjadinya utamaliabilitas
peningkatan yang disebabkan oleh penyusuta
jangka panjang sebesar 1
akibat inovasi dari teknologi baru yang dapat menggantikan suatu aset tetap perusahaan akan berpengaruh pada
jumlah utang usaha dan liabilitas keuangan jangka pendek lainnya menunjukkan adanya kemampuan perusahaan untuk memba peningkatan jum
mengalami penurunan
Jumlah ekuitas yaitukenaikan
mengalami sebesar -6,56%.
yaitu sebesar 5,64%. Faktor terbesar jumlah ekuitas mengalami peningkatan adalah karena
ekuitas ini akan mencerminkan nilai buku perusahaan yang semakin membaik di tahun 2019 dan jumlah nilai ini merupakan sal
ANALISIS PERBANDINGAN NERACA

PT
CAMPINA ICE CREAM INDUSTRY TBK
150.00%
100.00%
Column O
50.00% Column K
Column G
0.00%
1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39 41
-50.00%
-100.00%
-150.00%
-200.00%
PT Campina Ice Cream Industry tbk
Laporan Posisi Keuangan
Naik/Turun % 31 December 2019 31 December 2020 Naik/Turun %
66,929,344,918.00 23.81% 348,062,973,183.00 478,735,929,325.00 ### 37.54%

-10,887,144,794.00 -5.63% 182,571,429,184.00 124,395,919,918.00 ### -31.86%
20,211,076.00 0.92% 2,210,272,654.00 0.00 -2,210,272,654.00 -100.00%
0.00 0.00% 0 2,326,183,537.00 2,326,183,537.00 0.00%
4,094,550,702.00 2.45% 171,000,649,858.00 138,318,505,104.00 ### -19.11%
-2,783,038,162.00 -26.73% 7,627,911,670.00 2,907,436,982.00 -4,720,474,688.00 -61.88%
1,860,721,776.00 17.58% 12,443,108,736.00 5,105,943,221.00 -7,337,165,515.00 -58.97%
59,234,645,516.00 8.91% 723,916,345,285.00 751,789,918,087.00 27,873,572,802.00 3.85%
822,916,758.00 12.12% 7,613,680,245.00 7,693,025,289.00 79,345,044.00 1.04%

1,122,581,075.00 7.19% 16,734,417,892.00 20,835,470,946.00 4,101,053,054.00 24.51%
-6,330,061,108.00 -2.95% 208,167,764,816.00 241,788,672,716.00 33,620,907,900.00 16.15%
-1,596,660,039.00 -20.00% 6,386,640,156.00 4,789,980,117.00 -1,596,660,039.00 -25.00%
0.00 0.00% 94,710,387,591.00 59,976,599,486.00 ### -36.67%
-5,981,223,314.00 -1.76% 333,612,890,700 335,083,748,554 1,470,857,854.00 0.44%
53,253,422,202.00 5.30% 1,057,529,235,985 1,086,873,666,641 29,344,430,656.00 2.77%
-2,704,328,333.00 -6.59% 38,362,483,129.00 37,377,630,667.00 -984,852,462.00 -2.57%

-879,735,908.00 -70.31% 371,521,566.00 541,475,844.00 169,954,278.00 45.75%
-2,787,267,942.00 -50.77% 2,702,518,632.00 2,759,235,073.00 56,716,441.00 2.10%
1,550,121,189.00 22.09% 8,568,764,258.00 8,675,210,105.00 106,445,847.00 1.24%
798,647,001.00 12.29% 7,295,123,550.00 7,311,513,250.00 16,389,700.00 0.22%
-4,022,563,993.00 -6.56% 57,300,411,135 56,665,064,939 -635,346,196.00 -1.11%
7,306,101,000.00 12.70% 64,836,341,000.00 68,496,672,000.00 3,660,331,000.00 5.65%

7,306,101,000.00 12.70% 64,836,341,000.00 68,496,672,000.00 3,660,331,000.00 5.65%
3,283,537,007.00 2.76% 122,136,752,135 125,161,736,939 3,024,984,804.00 2.48%
0.00 0.00% 588,500,000,000.00 588,500,000,000.00 0.00 0.00%

0.00 0.00% 205,166,146,680.00 205,166,146,680.00 0.00 0.00%
0.00 0.00% 0.00 -6,027,804,832.00 -6,027,804,832.00 0.00%
0.00 0.00% 0.00 0.00 0.00 0.00%

49,969,885,195.00 54.46% 141,726,337,170.00 168,045,783,022.00 26,319,445,852.00 18.57%
49,969,885,195.00 5.64% 935,392,483,850.00 961,711,929,702.00 26,319,445,852.00 2.81%
49,969,885,195.00 5.64% 935,392,483,850.00 961,711,929,702.00 26,319,445,852.00 2.81%
53,253,422,202.00 5.30% 1,057,529,235,985.00 1,086,873,666,641.00 29,344,430,656.00 2.77%
mengalami kenaikan sebanyak Rp53.253.422.202 atau sebesar 5,30%. Hal ini disebabkan oleh beberapa faktor seperti, adanya kenaikan jumlah aset lanca
n sebesar -5,63% pada jumlah piutang usaha pihak ketiga yang berarti bahwa perusahaan berhasil menagihkan piutang kepada pihak berelasi dan kegiatan
bab utamaliabilitas
ingkatan yang disebabkan oleh penyusutan
jangka panjang aset tetap,
sebesar 12,70% karenakerusakan fisik aset,
meningkatnya penurunan
kewajiban nilaipasca
imbalan pasar,kerja
kenaikan suku
jangka bungaNamun
panjang. pasar, aset sebagai
terdapat bagianpenurun
beberapa dari re
aan akan berpengaruh pada peningkatan jumlah aset lancar.
anya kemampuan perusahaan untuk membayar hutang jangka pendeknya sehingga mampu menunjukkan reputasi perusahaan khususnya respon dari para k
uitas mengalami peningkatan adalah karena meningkatnya saldo laba yang belum ditentukan penggunaannya dan jumlah ekuitas yang diatribusikan kepad
un 2019 dan jumlah nilai ini merupakan salah satu faktor yang menentukan harga pokok saham perusahaan.
CA
PT
Y TBK
Column O
Column K
Column G
7 39 41
y tbk
31 December 2020 31 December 2021 Naik/Turun % 31 December 2021 31 December 2022
478,735,929,325.00 610,486,190,679.00 ### 27.52% 610,486,190,679.00 506,458,110,482

124,395,919,918.00 110,549,359,898.00 ### -11.13% 110,549,359,898.00 126,820,874,647
0.00 351,016,287.00 351,016,287.00 0.00% 351,016,287.00 0
2,326,183,537.00 1,456,368,822.00 -869,814,715.00 -37.39% 1,456,368,822.00 822,946,142
138,318,505,104.00 120,967,227,625.00 ### -12.54% 120,967,227,625.00 125,459,113,293
2,907,436,982.00 1,454,907,037.00 -1,452,529,945.00 -49.96% 1,454,907,037.00 1,767,496,277
5,105,943,221.00 10,933,512,078.00 5,827,568,857.00 114.13% 10,933,512,078.00 11,357,265,804
751,789,918,087.00 856,198,582,426.00 ### 13.89% 856,198,582,426.00 772,685,806,645
7,693,025,289.00 8,545,230,729.00 852,205,440.00 11.08% 8,545,230,729.00 0

20,835,470,946.00 17,916,485,366.00 -2,918,985,580.00 -14.01% 17,916,485,366.00 18,120,684,747
241,788,672,716.00 198,170,686,974.00 ### -18.04% 198,170,686,974.00 223,673,837,741
4,789,980,117.00 3,193,320,078.00 -1,596,660,039.00 -33.33% 3,193,320,078.00 1,596,660,039
59,976,599,486.00 63,236,306,131.00 3,259,706,645.00 5.43% 63,236,306,131.00 47,955,235,502
335,083,748,554 291,062,029,278 (44,021,719,276) -13.14% 291,062,029,278 291,346,418,029
1,086,873,666,641 1,147,260,611,704 60,386,945,063 5.56% 1,147,260,611,704 1,064,032,224,674
37,377,630,667.00 41,732,263,660.00 4,354,632,993.00 11.65% 41,732,263,660.00 46,928,766,212

541,475,844.00 514,130,681.00 -27,345,163.00 -5.05% 514,130,681.00 259,921,375
2,759,235,073.00 4,261,318,071.00 1,502,082,998.00 54.44% 4,261,318,071.00 8,777,998,356
8,675,210,105.00 10,923,312.82 -8,664,286,792.18 -99.87% 10,923,312.82 12,751,244,995
7,311,513,250.00 6,900,997,342.00 -410,515,908.00 -5.61% 6,900,997,342.00 3,693,859,459
56,665,064,939 53,419,633,067 (3,245,431,872) -5.73% 53,419,633,067 72,411,790,397
68,496,672,000.00 60,113,618,000.00 -8,383,054,000.00 -12.24% 60,113,618,000.00 60,911,639,000

68,496,672,000.00 60,113,618,000.00 -8,383,054,000.00 -12.24% 60,113,618,000.00 60,911,639,000
125,161,736,939 113,533,251,067 (11,628,485,872) -9.29% 113,533,251,067 133,323,429,397
588,500,000,000.00 588,500,000,000.00 0.00 0.00% 588,500,000,000.00 588,500,000,000

205,166,146,680.00 205,166,146,680.00 0.00 0.00% 205,166,146,680.00 205,166,146,680
-6,027,804,832.00 -3,796,378,492.00 2,231,426,340.00 -37.02% -3,796,378,492.00 (4,093,271,452)
0.00 2,850,828,312.00 2,850,828,312.00 0.00% 2,850,828,312.00 26,970,202,943

168,045,783,022.00 230,094,374,632.00 62,048,591,610.00 36.92% 230,094,374,632.00 124,910,952,844
961,711,929,702.00 1,022,814,971,132.00 61,103,041,430.00 6.35% ### 941,454,031,015
961,711,929,702.00 1,022,814,971,132.00 61,103,041,430.00 6.35% ### 941,454,031,015
### 1,147,260,611,704.00 60,386,945,063.00 5.56% ### 1,074,777,460,412
r seperti, adanya kenaikan jumlah aset lancar sebesar 8,91%, yang terjadi dikarenakan
n piutang kepada pihak berelasi dan kegiatan operasional perusahaan mengalami
suku bungaNamun
a panjang. pasar, aset sebagai
terdapat bagianpenurunan
beberapa dari restrukturisasi ataupun
pada liabilitas dibuang
jangka karena
pendek yaituusang
tasi perusahaan khususnya respon dari para kreditor. Total liabilitas jangka pendek
dan jumlah ekuitas yang diatribusikan kepada pemilik entitas induk. Kenaikan total
Naik/Turun %
### 17.04%
-16,271,514,749.00 -14.72%
351,016,287.00 100.00%
633,422,680.00 43.49%
-4,491,885,668.00 -3.71%
-312,589,240.00 -21.49%
-423,753,726.00 -3.88%
83,512,775,781.00 9.75%
8,545,230,729.00 100.00%
-204,199,381.00 -1.14%
-25,503,150,767.00 -12.87%
1,596,660,039.00 50.00%
15,281,070,629.00 24.17%
(284,388,751) -0.10%
83,228,387,030 7.25%
-5,196,502,552.00 -12.45%
254,209,306.00 49.44%
-4,516,680,285.00 -105.99%
-12,740,321,682.18 ###
3,207,137,883.00 46.47%
(18,992,157,330) -35.55%
-798,021,000.00 -1.33%
-798,021,000.00 -1.33%
(19,790,178,330) -17.43%
0.00 0.00%
0.00 0.00%
296,892,960.00 -7.82%
-24,119,374,631.00 -846.05%
### 45.71%
81,360,940,117.00 7.95%
81,360,940,117.00 7.95%
72,483,151,292.00 6.32%
PT Campina Ice Cream Industry

Aset
Aset Lancar
Kas dan Setara Kas 281,133,628,265 348,062,973,183
Piutang Usaha Pihak Ketiga 193,458,573,978 182,571,429,184
Piutang Lainnya Pihak Ketiga 2,190,061,578 2,210,272,654
Piutang Lainnya Pihak Berelasi 0 0
Persediaan Lancar Lainnya 166,906,099,156 171,000,649,858
Biaya Dibayar Dimuka Lancar 10,410,949,832 7,627,911,670
Uang Muka Lancar Lainnya 10,582,386,960 12,443,108,736
Jumlah Aset Lancar 664,681,699,769 723,916,345,285
Aset Tidak Lancar
Dana yang Dibatasi Penggunaannya Tidak Lancar 6,790,763,487 7,613,680,245
Aset Pajak Tangguhan 15,611,836,817 16,734,417,892
Aset Tetap 214,497,825,924 208,167,764,816
Aset Tak Berwujud Selain Goodwill 7,983,300,195 6,386,640,156
Aset Tidak Lancar Non-Keuangan Lainnya 94,710,387,591 94,710,387,591
Jumlah Aset Tidak Lancar 339,594,114,014 333,612,890,700
Jumlah Aset 1,004,275,813,783 1,057,529,235,985
Liabilitas
Utang Usaha
Utang Usaha Pihak Ketiga 41,066,811,462 38,362,483,129
Utang Usaha Pihak Berelasi 1,251,257,474 371,521,566
Liabilitas Keuangan Jangka Pendek Lainnya 5,489,786,574 2,702,518,632
Utang Pajak 7,018,643,069 8,568,764,258
Uang Jaminan Jangka Pendek 6,496,476,549 7,295,123,550
Jumlah Liabilitas Jangka Pendek 61,322,975,128 57,300,411,135
Kewajiban Imbalan Pasca Kerja Jangka Panjang 57,530,240,000 64,836,341,000
Jumlah Liabilitas Jangka Panjang 57,530,240,000 64,836,341,000
Jumlah Liabilitas 118,853,215,128 122,136,752,135
Ekuitas
Ekuitas yang Diatribusikan kepada Pemilik Entitas Induk
Saham Biasa 588,500,000,000 588,500,000,000
Tambahan Modal Disetor 205,166,146,680 205,166,146,680
Cadangan Pengukuran Kembali Program Imbalan Pasti 0 0
Saldo Laba (Akumulasi Kerugian)
Saldo Laba yang Telah Ditentukan Penggunaannya 0 0
Saldo Laba yang Belum Ditentukan Penggunaannya 91,756,451,975 141,726,337,170
Jumlah Ekuitas yang Diatribusikan kepada Pemilik Entitas Indu 885,422,598,655 935,392,483,850
Jumlah Ekuitas 885,422,598,655 935,392,483,850
Jumlah Labilitas dan Ekuitas 1,004,275,813,783 1,057,529,235,985
COMMON
2018
1
2
3
4
5
6
7
2021
COMMON
20
na Ice Cream Industry tbk
oran Posisi Keuangan
31 December 2020 31 December 2021 ### % 2018 % 2019 % 2020 % 2021 2022%
478,735,929,325 610,486,190,679 506,458,110,482 27.994 32.913 44.047 53.213 47.598

124,395,919,918 110,549,359,898 126,820,874,647 19.263 17.264 11.445 9.636 11.919
0 351,016,287 0 0.218 0.209 0 0.031 0
2,326,183,537 1,456,368,822 822,946,142 0 0 0.214 0.127 0.077
138,318,505,104 120,967,227,625 125,459,113,293 16.620 16.170 12.726 10.544 11.791
2,907,436,982 1,454,907,037 1,767,496,277 1.037 0.721 0.268 0.127 0.166
5,105,943,221 10,933,512,078 11,357,265,804 1.054 1.177 0.470 0.953 1.067
751,789,918,087 856,198,582,426 772,685,806,645 66.185 68.454 69.170 74.630 72.619
7,693,025,289 8,545,230,729 0 0.676 0 0.708 0.745 0.000

20,835,470,946 17,916,485,366 18,120,684,747 1.555 1.582 1.917 1.562 1.703
241,788,672,716 198,170,686,974 223,673,837,741 21.358 19.684 22.246 17.273 21.021
4,789,980,117 3,193,320,078 1,596,660,039 0.795 0.604 0.441 0.278 0.150
59,976,599,486 63,236,306,131 47,955,235,502 9.431 8.956 5.518 5.512 4.507
335,083,748,554 291,062,029,278 291,346,418,029 33.815 31.546 30.830 25.370 27.381
1,086,873,666,641 1,147,260,611,704 1,064,032,224,674 100 100 100 100 100
37,377,630,667 41,732,263,660 46,928,766,212 4.089 3.628 3.439 3.638 4.410

541,475,844 514,130,681 259,921,375 0.125 0.035 0.050 0.045 0.024
2,759,235,073 4,261,318,071 8,777,998,356 0.547 0.256 0.254 0.371 0.825
8,675,210,105 10,923,313 12,751,244,995 0.699 0.810 0.798 0.001 1.198
7,311,513,250 6,900,997,342 3,693,859,459 0.647 0.690 0.673 0.602 0.347
56,665,064,939 53,419,633,067 72,411,790,397 6.106 5.418 5.214 4.656 6.805
68,496,672,000 60,113,618,000 60,911,639,000 5.729 6.131 6.302 5.240 5.725

68,496,672,000 60,113,618,000 60,911,639,000 5.729 6.131 6.302 5.240 5.725
125,161,736,939 113,533,251,067 133,323,429,397 11.835 11.549 11.516 9.896 12.530
588,500,000,000 588,500,000,000 588,500,000,000 58.599 55.649 54.146 51.296 55.308

205,166,146,680 205,166,146,680 205,166,146,680 20.429 19.401 18.877 17.883 19.282
(6,027,804,832) (3,796,378,492) (4,093,271,452) 0 0 -0.555 -0.331 -0.385
0 2,850,828,312 26,970,202,943 0 0 0 0.248 2.535

168,045,783,022 230,094,374,632 124,910,952,844 9.137 13.402 15.461 20.056 11.739
961,711,929,702 1,022,814,971,132 941,454,031,015 88.165 88.451 88.484 89.153 88.480
961,711,929,702 1,022,814,971,132 941,454,031,015 88.165 88.451 88.484 89.153 88.480
1,086,873,666,641 1,147,260,611,704 1,074,777,460,412 100 100 100 100 100
COMMON SIZE TOTAL ASSETS PT ICE CREAM INDUSTRY TBK
2019
1
2
3
1
4
2
5
3
6
4
7
5
8
6
9
7
10
11
12
2021 2022
1
2
3
4
5
6
7
8
9
10
11
12
11
12
COMMON SIZE TOTAL ASSETS PT ICE CREAM INDUSTRY TBK
2018
491.92% 1113.42% 916.54%
-199.95% -581.87% -180.94%
-0.91% -20.90% 3.06%
0% 21.40% -8.71%
-44.97% -344.36% -218.23%
-31.54% -45.38% -14.07%
12.29% -70.68% 48.32%
226.84% 71.64% 545.99%
-67.62% 70.78% 3.70%

2.79% 33.46% -35.53%
-167.41% 256.19% -497.29%
-19.10% -16.32% -16.24%
-47.49% -343.75% -0.63%
-226.84% -71.64% -545.99%
0% 0% 0%
-46.16% -18.86% 19.86%

-8.95% 1.47% -0.50%
-29.11% -0.17% 11.76%
11.14% -1.21% -79.72%
4.29% -1.71% -7.12%
-68.79% -20.47% -55.73%
40.24% 17.12% -106.24%

40.24% 17.12% -106.24%
-28.55% -3.35% -161.97%
-295.09% -150.25% -285.00%

-102.87% -52.38% -99.36%
0% -55.46% 22.37%
0% 0% 24.85%
426.51% 205.97% 459.46%
28.55% 3.35% 66.86%
28.55% 3.35% 66.86%
0% 0% 0%
TRY TBK
2020
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
2022
1
2
3
4
5
6
7
8
9
10
11
12
11
12
TRY TBK
2019
1
2
3
4
5
6
7
8
9
10
11
12
-561.45%
228.30%
-3.06%
-4.96%
124.69%
3.93%
11.44%
-201.12%
-74.48%
14.13%
374.80%
-12.83%
-100.50%
201.12%
77.29%
-2.04%
45.35%
119.74%
-25.44%
214.91%
48.49%
48.49%
263.40%
401.24%
139.88%
-5.38%
228.62%
-831.66%
-67.30%
-67.30%
0.00%
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
Uraian
Aset
Aset lancar
Kas dan setara kas
Piutang usaha pihak ketiga
Piutang lainnya pihak ketiga
Persediaan lancar lainnya
Biaya dibayar dimuka lancar
Uang muka lancar lainnya
Jumlah aset lancar
Aset Tidak Lancar
Dana yang dibatasi penggunaannya tidak lancar
Aset pajak tangguhan
Aset tetap
Aset takberwujud selain goodwill
Aset tidak lancar non-keuangan lainnya
Jumlah aset tidak lancar
Jumlah aset
Liabilitas
Utang usaha
Utang usaha pihak ketiga
Utang usaha pihak berelasi
Liabilitas keuangan jangka pendek lainnya
Utang pajak
Uang jaminan jangka pendek
Jumlah liabilitas jangka pendek
Kewajiban imbalan pasca kerja jangka panjang
Jumlah liabilitas jangka panjang
Jumlah liabilitas
Ekuitas
Saham biasa
Tambahan modal disetor
Saldo laba yang belum ditentukan penggunaannya
Jumlah ekuitas yang diatribusikan kepada pemilik entitas induk
Jumlah ekuitas
Jumlah liabilitas dan ekuitas
Laporan laba rugi dan penghasilan komprehensif lain
Uraian 31 December 2018
Penjualan dan pendapatan usaha 961,136,629,003.00
Beban pokok penjualan dan pendapatan -380,496,768,468.00
Jumlah laba bruto 580,639,860,535.00
Beban penjualan -179,392,442,498.00
Beban umum dan administrasi -304,380,863,691.00
Pendapatan keuangan 7,425,980,739.00
Beban keuangan -10,198,983,634.00
Pendapatan lainnya 1,833,758,469.00
Beban lainnya -11,888,526,357.00
Jumlah laba (rugi) sebelum pajak penghasilan 84,038,783,563.00
Pendapatan (beban) pajak -22,091,487,874.00
Jumlah laba (rugi) dari operasi yang dilanjutkan 61,947,295,689.00
Jumlah laba (rugi) 61,947,295,689.00
Pendapatan komprehensif lainnya atas pengukuran
Penyesuaian lainnyamanfaat
atas pendapatan komprehensif 4,291,629,000.00
kembali kewajiban pasti, setelah pajak
lainnya yang tidak akan direklasifikasi
Jumlah pendapatan komprehensif lainnya ke labayang
rugi, -1,072,907,250.00
setelah pajak
tidak akan direklasifikasi ke laba rugi, setelah 3,218,721,750.00
Jumlah pendapatan komprehensif lainnya, setelah
pajak 3,218,721,750.00
pajak
Jumlah laba rugi komprehensif 65,166,017,439.00
Laba (rugi) yang dapat diatribusikan ke entitas induk 61,947,295,689.00
Laba rugi komprehensif yang dapat diatribusikan ke
65,166,017,439.00
entitas indukper saham dasar dari operasi yang
Laba (rugi)
10.53
dilanjutkan
31 December 2018 31 December 2019 31 December 2020 31 December 2021 31 December 2022
281,133,628,265 348,062,973,183.00 478,735,929,325.00 610,486,190,679.00 506,458,110,482

193,458,573,978 182,571,429,184.00 124,395,919,918.00 110,549,359,898.00 126,820,874,647
2,190,061,578 2,210,272,654.00 351,016,287.00 0
2,326,183,537.00 1,456,368,822.00 822,946,142
166,906,099,156 171,000,649,858.00 138,318,505,104.00 120,967,227,625.00 125,459,113,293
10,410,949,832 7,627,911,670.00 2,907,436,982.00 1,454,907,037.00 1,767,496,277
10,582,386,960 12,443,108,736.00 5,105,943,221.00 10,933,512,078.00 11,357,265,804
664,681,699,769 723,916,345,285.00 751,789,918,087.00 856,198,582,426.00 772,685,806,645
6,790,763,487 7,613,680,245.00 7,693,025,289.00 8,545,230,729.00 0

15,611,836,817 16,734,417,892.00 20,835,470,946.00 17,916,485,366.00 18,120,684,747
214,497,825,924 208,167,764,816.00 241,788,672,716.00 198,170,686,974.00 223,673,837,741
7,983,300,195 6,386,640,156.00 4,789,980,117.00 3,193,320,078.00 1,596,660,039
94,710,387,591 94,710,387,591.00 59,976,599,486.00 63,236,306,131.00 47,955,235,502
339,594,114,014 333,612,890,700 335,083,748,554 291,062,029,278 291,346,418,029
1,004,275,813,783 1,057,529,235,985 1,086,873,666,641 1,147,260,611,704 1,064,032,224,674
41,066,811,462 38,362,483,129.00 37,377,630,667.00 41,732,263,660.00 46,928,766,212

1,251,257,474 371,521,566.00 541,475,844.00 514,130,681.00 259,921,375
5,489,786,574 2,702,518,632.00 2,759,235,073.00 4,261,318,071.00 8,777,998,356
7,018,643,069 8,568,764,258.00 8,675,210,105.00 10,923,312.82 12,751,244,995
6,496,476,549 7,295,123,550.00 7,311,513,250.00 6,900,997,342.00 3,693,859,459
61,322,975,128 57,300,411,135 56,665,064,939 53,419,633,067 72,411,790,397
57,530,240,000 64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000

57,530,240,000 64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000
118,853,215,128 122,136,752,135 125,161,736,939 113,533,251,067 133,323,429,397
588,500,000,000 588,500,000,000.00 588,500,000,000.00 588,500,000,000.00 588,500,000,000

205,166,146,680 205,166,146,680.00 205,166,146,680.00 205,166,146,680.00 205,166,146,680
-6,027,804,832.00 -3,796,378,492.00 -4,093,271,452.00
2,850,828,312.00 26,970,202,943
91,756,451,975 141,726,337,170.00 168,045,783,022.00 230,094,374,632.00 124,910,952,844
885,422,598,655 935,392,483,850.00 961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
885,422,598,655 935,392,483,850.00 961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
1,004,275,813,783 1,057,529,235,985.00 1,086,873,666,641.00 1,147,260,611,704.00 1,074,777,460,412
31 December 2019 31 December 2020 31 December 2021 31 December 2022
1,028,952,947,818.00 956,634,474,111.00 1,019,133,657,275.00 1,129,360,552,136
-426,417,881,003.00 -439,655,714,828.00 -464,038,494,499.00 -500,329,164,288
602,535,066,815.00 516,978,759,283.00 555,095,162,776.00 629,031,387,848
-223,896,745,986.00 -186,627,103,432.00 -184,194,989,415.00 -206,929,679,815
-289,339,532,124.00 -282,574,403,816.00 -255,451,833,251.00 -272,111,543,719
9,250,525,703.00 8,595,046,948.00 8,248,926,236.00 7,136,532,978
-616,969,112.00 -538,471,297.00 -541,219,305.00 -428,464,583
3,867,843,466.00 9,069,276,052.00 5,461,196,269.00 4,067,958,774
-2,264,715,630.00 -8,086,743,340.00 -2,460,301,480.00 -6,851,877,699
99,535,473,132.00 56,816,360,398.00 126,156,941,830.00 153,914,313,784
-22,776,643,675.00 -12,770,532,085.00 -26,090,326,740.00 -32,656,976,880
76,758,829,457.00 44,045,828,313.00 100,066,615,090.00 121,257,336,904
76,758,829,457.00 44,045,828,313.00 100,066,615,090.00 121,257,336,904
-2,370,259,000.00 868,092,000.00 2,860,803,000.00 -355,751,000
592,564,750.00 -190,980,240.00 -629,376,660.00 78,265,220
-1,777,694,250.00 677,111,760.00 2,231,426,340.00 -277,485,780
-1,777,694,250.00 677,111,760.00 2,231,426,340.00 -277,485,780
74,981,135,207.00 44,722,940,073.00 102,298,041,430.00 120,979,851,124
76,758,829,457.00 44,045,828,313.00 100,066,615,090.00 121,257,336,904
74,981,135,207.00 44,722,940,073.00 102,298,041,430.00 120,979,851,124
13.04 7.48 17 21
Z-Score
1.2 X1 + 1.4 X2 + 3.3 X3 +
X1 = Working Capital X2 = Retained Earnings
Total Asset Total Asset
2018 885,422,598,655 = 0.88 2018 91,756,451,975 = 0.09

1,004,275,813,783 1,004,275,813,783
2019 935,392,483,850.00 = 0.88 2019 141,726,337,170.00 = 0.13

1,057,529,235,985 1,057,529,235,985
2020 961,711,929,702.00 = 0.88 2020 168,045,783,022.00 = 0.15

1,086,873,666,641 1,086,873,666,641
2021 1,022,814,971,132.00 = 0.89 2021 232,945,202,944.00 = 0.20

1,147,260,611,704 1,147,260,611,704
2022 941,454,031,015 = 0.88 2022 151,881,155,787 = 0.14
1,064,032,224,674 1,064,032,224,674
Saham Beredar
2018 5,885,000,000 BV 2018 150.454137409516
2019 5,885,000,000 2019 158.945196915888
2020 5,885,000,000 2020 163.41749017876
2021 5,885,000,000 2021 173.800334941716
2022 5,885,000,000 2022 159.975196434155
Z-Score
2018 22,882,222,181.72
2019 8,530,638,400.61
2020 8,081,105,632.80
2021 5,444,799,636.15
2022 7,636,971,403.57
ALT
25,000,000,000.0
20,000,000,000.0
ALT
25,000,000,000.0
20,000,000,000.0
15,000,000,000.0
10,000,000,000.0
5,000,000,000.0
0.0
0.6 X4 + 1 X5
X3 = EBIT X4 = Market Value of Equity
Total Assset Book Value of Debt
2018 84,038,783,563.00 = 0.08 2018 5,737,875,000,000 =

1,004,275,813,783 150.454137409516
2019 99,535,473,132.00 = 0.09 2019 2,259,840,000,000 =

1,057,529,235,985 158.945196915888
2020 56,816,360,398.00 = 0.05 2020 2,200,990,000,000 =

1,086,873,666,641 163.41749017876
2021 126,156,941,830.00 = 0.11 2021 1,577,180,000,000 =

1,147,260,611,704 173.800334941716
2022 153,914,313,784 = 0.14 2022 2,036,210,000,000 =
1,064,032,224,674 159.975196434155
Harga Saham 2018 975 MV 2018 5,737,875,000,000

2019 384 2019 2,259,840,000,000
2020 374 2020 2,200,990,000,000
2021 268 2021 1,577,180,000,000
2022 346 2022 2,036,210,000,000
ALTMAN Z-SCORE
PT CAMPINA ICE
CREAM INDUSTRY TBK
25,000,000,000.00
22,882,222,181.72
20,000,000,000.00
ALTMAN Z-SCORE
PT CAMPINA ICE
CREAM INDUSTRY TBK
25,000,000,000.00
22,882,222,181.72
20,000,000,000.00
Column J
15,000,000,000.00
10,000,000,000.00
8,530,638,400.61
8,081,105,632.80 7,636,971,403.57
5,000,000,000.00 5,444,799,636.15
0.00
2018 2019 2020 2021 2022
Z-Score
X5 = Sales
Total Asset
38,137,036,966 2018 961,136,629,003 = 0.96

1,004,275,813,783
14,217,730,663 2019 1,028,952,947,818 = 0.97

1,057,529,235,985
13,468,509,384 2020 956,634,474,111 = 0.88

1,086,873,666,641
9,074,666,056 2021 1,019,133,657,275 = 0.89

1,147,260,611,704
12,728,285,668 2022 1,129,360,552,136 = 1.06
1,064,032,224,674
PT Campina Ice Cream Industry tb
Uraian ### ###

Aset
Aset lancar
Kas dan Setara Kas 281,133,628,265 348,062,973,183
Piutang Usaha Pihak Ketiga 193,458,573,978 182,571,429,184
Piutang Lainnya Pihak Ketiga 2,190,061,578 2,210,272,654
Piutang Lainnya Pihak Berelasi 0 0
Persediaan Lancar Lainnya 166,906,099,156 171,000,649,858
Biaya Dibayar Dimuka Lancar 10,410,949,832 7,627,911,670
Uang Muka Lancar Lainnya 10,582,386,960 12,443,108,736
Jumlah Aset lancar 664,681,699,769 723,916,345,285
Aset Tidak Lancar
Dana yang dibatasi penggunaannya tidak lancar 6,790,763,487 7,613,680,245
Aset pajak tangguhan 15,611,836,817 16,734,417,892
Aset tetap 214,497,825,924 208,167,764,816
Aset takberwujud selain goodwill 7,983,300,195 6,386,640,156
Aset tidak lancar non-keuangan lainnya 94,710,387,591 94,710,387,591
Jumlah aset tidak lancar 339,594,114,014 333,612,890,700
Jumlah aset ### ###
Liabilitas
Utang usaha
Utang usaha pihak ketiga 41,066,811,462 38,362,483,129
Utang usaha pihak berelasi 1,251,257,474 371,521,566
Liabilitas keuangan jangka pendek lainnya 5,489,786,574 2,702,518,632
Utang pajak 7,018,643,069 8,568,764,258
Uang jaminan jangka pendek 6,496,476,549 7,295,123,550
Jumlah liabilitas jangka pendek 61,322,975,128 57,300,411,135
Kewajiban imbalan pasca kerja jangka panjang 57,530,240,000 64,836,341,000
Jumlah liabilitas jangka panjang 57,530,240,000 64,836,341,000
Jumlah liabilitas 118,853,215,128 122,136,752,135
Ekuitas
Saham biasa 588,500,000,000 588,500,000,000
Tambahan modal disetor 205,166,146,680 205,166,146,680
Saldo laba yang belum ditentukan penggunaannya 91,756,451,975 141,726,337,170
Jumlah ekuitas yang diatribusikan kepada pemilik entitas i 885,422,598,655 935,392,483,850
Jumlah ekuitas 885,422,598,655 935,392,483,850
Jumlah liabilitas dan ekuitas ### ###
Uraian % 2018 % 2019

Aset 0 0
Aset lancar 0 0
Kas dan setara kas 100 123.81%
Piutang usaha pihak ketiga 100 94.37%
Piutang lainnya pihak ketiga 100 100.92%
Piutang lainnya pihak berelasi 100 0.00%
Persediaan lancar lainnya 100 102.45%
Biaya dibayar dimuka lancar 100 73.27%
Uang muka lancar lainnya 100 117.58%
Jumlah aset lancar 100 108.91%
Aset Tidak Lancar 0 0.00%
Dana yang dibatasi penggunaannya tidak lancar 100 112.12%
Aset pajak tangguhan 100 107.19%
Aset tetap 100 97.05%
Aset takberwujud selain goodwill 100 80.00%
Aset tidak lancar non-keuangan lainnya 100 100.00%
Jumlah aset tidak lancar 100 98.24%
Jumlah aset 100 105.30%
Liabilitas dan Ekuitas 0 0
Liabilitas 0 0
Liabilitas Jangka Pendek 0 0
Utang usaha 0 0
Utang usaha pihak ketiga 100 93.41%
Utang usaha pihak berelasi 100 29.69%
Liabilitas keuangan jangka pendek lainnya 100 49.23%
Utang pajak 100 122.09%
Uang jaminan jangka pendek 100 112.29%
Jumlah liabilitas jangka pendek 100 93.44%
Liabilitas Jangka Panjang 0 0.00%
Kewajiban imbalan pasca kerja jangka panjang 100 112.70%
Jumlah liabilitas jangka panjang 100 112.70%
Jumlah liabilitas 100 102.76%
Ekuitas 0 0
Ekuitas yang Diatribusikan kepada pemilik entitas ind 0 0
Saham biasa 100 100
Tambahan modal disetor 100 100
Cadangan pengukuran kembali program imbalan pasti 100 0
Saldo Laba (akumulasi kerugian) 0 0
Saldo laba yang telah ditentukan penggunaannya 100 0
Saldo laba yang belum ditentukan penggunaannya 100 154.46%
Jumlah ekuitas yang diatribusikan kepada pemilik entitas i 100 105.64%
Jumlah ekuitas 100 105.64%
Jumlah liabilitas dan ekuitas 100 105.30%
ampina Ice Cream Industry tbk
31 December 2020 ### ### % 2018 % 2019 % 2020 % 2021 2022%
478,735,929,325 610,486,190,679 506,458,110,482 100 123.81% 170.29% 217.15% 180.15%

124,395,919,918 110,549,359,898 126,820,874,647 100 94.37% 64.30% 57.14% 65.55%
0 351,016,287 0 100 100.92% 0.00% 16.03% 0.00%
2,326,183,537 1,456,368,822 822,946,142 100 0 0 0 0
138,318,505,104 120,967,227,625 125,459,113,293 100 102.45% 82.87% 72.48% 75.17%
2,907,436,982 1,454,907,037 1,767,496,277 100 73.27% 27.93% 13.97% 16.98%
5,105,943,221 10,933,512,078 11,357,265,804 100 117.58% 48.25% 103.32% 107.32%
751,789,918,087 856,198,582,426 772,685,806,645 100 108.91% 113.11% 128.81% 116.25%
7,693,025,289 8,545,230,729 0 100 112.12% 113.29% 125.84% 0.00%

20,835,470,946 17,916,485,366 18,120,684,747 100 107.19% 133.46% 114.76% 116.07%
241,788,672,716 198,170,686,974 223,673,837,741 100 97.05% 112.72% 92.39% 104.28%
4,789,980,117 3,193,320,078 1,596,660,039 100 80.00% 60.00% 40.00% 20.00%
59,976,599,486 63,236,306,131 47,955,235,502 100 100.00% 63.33% 66.77% 50.63%
335,083,748,554 291,062,029,278 291,346,418,029 100 98.24% 98.67% 85.71% 85.79%
1,086,873,666,641 ### ### 100 105.30% 108.22% 114.24% 105.95%
37,377,630,667 41,732,263,660 46,928,766,212 100 93.41% 91.02% 101.62% 114.27%

541,475,844 514,130,681 259,921,375 100 29.69% 43.27% 41.09% 20.77%
2,759,235,073 4,261,318,071 8,777,998,356 100 49.23% 50.26% 77.62% 159.90%
8,675,210,105 10,923,313 12,751,244,995 100 122.09% 123.60% 0.16% 181.68%
7,311,513,250 6,900,997,342 3,693,859,459 100 112.29% 112.55% 106.23% 56.86%
56,665,064,939 53,419,633,067 72,411,790,397 100 93.44% 92.40% 87.11% 118.08%
68,496,672,000 60,113,618,000 60,911,639,000 100 112.70% 119.06% 104.49% 105.88%

68,496,672,000 60,113,618,000 60,911,639,000 100 112.70% 119.06% 104.49% 105.88%
125,161,736,939 113,533,251,067 133,323,429,397 100 102.76% 105.31% 95.52% 112.17%
588,500,000,000 588,500,000,000 588,500,000,000 100 100 100 100 100

205,166,146,680 205,166,146,680 205,166,146,680 100 100 100 100 100
(6,027,804,832) (3,796,378,492) (4,093,271,452) 100
2,850,828,312 26,970,202,943 100

168,045,783,022 230,094,374,632 124,910,952,844 100 154.46% 183.14% 250.77% 136.13%
961,711,929,702 ### 941,454,031,015 100 105.64% 108.62% 115.52% 106.33%
961,711,929,702 ### 941,454,031,015 100 105.64% 108.62% 115.52% 106.33%
1,086,873,666,641 ### ### 100 105.30% 108.22% 114.24% 107.02%
% 2020 % 2021 31 December 2022 2018

0 0 Aset 100
0 0 Liabilitas 100
170.29% 217.15% 180.15% Ekuitas 100
64.30% 57.14% 65.55% Aset
0.00% 16.03% 0.00% 2018 100%
0.00% 0.00% 0.00% 2019 105.30%
82.87% 72.48% 75.17% 2020 108.22%
27.93% 13.97% 16.98% 2021 114.24%
48.25% 103.32% 107.32% 2022 105.95%
113.11% 128.81% 116.25%
0.00% 0.00%
113.29% 125.84% 0.00%
133.46% 114.76% 116.07%
112.72% 92.39% 104.28%
60.00% 40.00% 20.00%
63.33% 66.77% 50.63%
98.67% 85.71% 85.79%
108.22% 114.24% 105.95%
0 0 0.00%
0 0 0.00%
0 0 0.00%
0 0 0.00%
91.02% 101.62% 114.27%
43.27% 41.09% 20.77%
50.26% 77.62% 159.90%
123.60% 0.16% 181.68%
112.55% 106.23% 56.86%
92.40% 87.11% 118.08%
0.00% 0.00% 0.00%
119.06% 104.49% 105.88%
119.06% 104.49% 105.88%
105.31% 95.52% 112.17%
0 0 0.00%
0 0 0.00%
100 100 10000.00%
100 100 10000.00%
0 0 0.00%
0 0 0.00%
0 0 0.00%
183.14% 250.77% 136.13%
108.62% 115.52% 106.33%
108.62% 115.52% 106.33%
108.22% 114.24% 107.02%
2019 2020 2021 2022
105.30% 108.22% 114.24% 105.95%
112.70% 119.06% 104.49% 105.88%
105.64% 108.62% 115.52% 106.33%
Liabilitas Ekuitas
100% 100%
112.70% 105.64%
119.06% 108.62%
104.49% 115.52%
105.88% 106.33%
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Uraian ### ### ### 31 December 2021

Penjualan dan Pendapatan Usaha 961,136,629,003 ### 956,634,474,111 1,019,133,657,275
Beban Pokok Penjualan dan Pendapatan -380,496,768,468 -426,417,881,003 -439,655,714,828 -464,038,494,499
Jumlah Laba Bruto 580,639,860,535 602,535,066,815 516,978,759,283 555,095,162,776
Beban Penjualan -179,392,442,498 -223,896,745,986 -186,627,103,432 -184,194,989,415
Beban Umum dan Administrasi -304,380,863,691 -289,339,532,124 -282,574,403,816 -255,451,833,251
Pendapatan Keuangan 7,425,980,739 9,250,525,703 8,595,046,948 8,248,926,236
Beban Keuangan -10,198,983,634 -616,969,112 -538,471,297 -541,219,305
Pendapatan Lainnya 1,833,758,469 3,867,843,466 9,069,276,052 5,461,196,269
Beban Lainnya -11,888,526,357 -2,264,715,630 -8,086,743,340 -2,460,301,480
Jumlah Laba (Rugi) Sebelum Pajak
Penghasilan 84,038,783,563 99,535,473,132 56,816,360,398 126,156,941,830
Pendapatan (Beban) Pajak -22,091,487,874 -22,776,643,675 -12,770,532,085 -26,090,326,740
Jumlah Laba (Rugi) dari Operasi yang
Dilanjutkan 61,947,295,689 76,758,829,457 44,045,828,313 100,066,615,090
Jumlah Laba (Rugi) 61,947,295,689 76,758,829,457 44,045,828,313 100,066,615,090
Pendapatan Komprehensif Lainnya atas
Pengukuran Kembali Kewajiban Manfaat Pasti 4,291,629,000 -2,370,259,000 868,092,000 2,860,803,000
Setelah Pajak
Penyesuaian Lainnya atas Pendapatan
Komprehensif Lainnya yang Tidak akan -1,072,907,250 592,564,750 -190,980,240 -629,376,660
Direklasifikasi ke Laba Rugi Setelah Pajak
Jumlah Pendapatan Komprehensif Lainnya
yang Tidak akan Direklasifikasi ke Laba Rugi 3,218,721,750 -1,777,694,250 677,111,760 2,231,426,340
Setelah Pajak
Jumlah Pendapatan Komprehensif Lainnya
3,218,721,750 -1,777,694,250 677,111,760 2,231,426,340
Setelah Pajak
Jumlah Laba Rugi Komprehensif 65,166,017,439 74,981,135,207 44,722,940,073 102,298,041,430
Laba (Rugi) yang Dapat Diatribusikan ke Entitas 61,947,295,689 76,758,829,457 44,045,828,313 100,066,615,090
Induk
Laba Rugi Komprehensif yang Dapat
65,166,017,439 74,981,135,207 44,722,940,073 102,298,041,430
Diatribusikan ke Entitas Induk
Laba (Rugi) Per Saham Dasar dari Operasi yang

11 13 7 17
Dilanjutkan
Penjualan dan pelaba bruto Laba (rugi) sebelum pajak penghasi
PT CAMPINA ICE CREAM INDUSTRY TBK 2018 100.00 100.00 100.00
2019 107.06 103.77 118.44
2020 99.53 89.04 67.61
2021 106.03 95.60 150.12
2022 117.50 108.33 147.83
TREND
PT
200.00
150.12 161.54 156.98
100.00 107.06
106.03100.00118.44
103.77
100.0095.60 100.00 123.91
100.00 115.06
99.53 89.04 67.61 71.10 100.00
69.33 100.00
69.33 100.00
68.63
0.00 0.00 21.04 21.04
-55.23-55.23
-100.00
bk
ehensif Lain
### % 2018 % 2019 % 2020 % 2021 % 2022

1,129,360,552,136 100 107.06 99.53 106.03 117.50
-500,329,164,288 100 112.07 115.55 121.96 131.49
629,031,387,848 100 103.77 89.04 95.60 108.33
-206,929,679,815 100 124.81 104.03 102.68 115.35
-272,111,543,719 100 95.06 92.84 83.93 89.40
7,136,532,978 100 124.57 115.74 111.08 96.10
-428,464,583 100 6.05 5.28 5.31 4.20
4,067,958,774 100 210.92 494.57 297.81 221.84
-6,851,877,699 100 19.05 68.02 20.69 57.63
153,914,313,784 100 118.44 67.61 150.12 183.15
-32,656,976,880 100 103.10 57.81 118.10 147.83
121,257,336,904 100 123.91 71.10 161.54 195.74
121,257,336,904 100 123.91 71.10 161.54 195.74
-355,751,000 100 -55.23 20.23 66.66 -8.29
78,265,220 100 -55.23 17.80 58.66 -7.29
-277,485,780 100 -55.23 21.04 69.33 -8.62
-277,485,780 100 -55.23 21.04 69.33 -8.62

120,979,851,124 100 115.06 68.63 156.98 185.65
121,257,336,904 100 123.91 71.10 161.54 195.74
120,979,851,124 100 115.06 68.63 156.98 185.65
21 100 123.84 71.04 161.44 195.63

rugi) sebelum pajak penghasi Laba (rugPendapataPendapatanJumlah laba rugi komprehensif
100.00 100.00 100.00 100.00
123.91 -55.23 -55.23 115.06
71.10 21.04 21.04 68.63
161.54 69.33 69.33 156.98
195.74 -8.62 -8.62 185.65
PT
NDUSTRY TBK
2018
2 161.54 156.98 2019
4
0 123.91
100.00 115.06
71.10 100.00
69.33 100.00
69.33 100.00
68.63 2020
0.00 21.04 21.04
-55.23-55.23 2021
2022
Rasio Profitabilitas
Gross Profit Margin = Sales - COGS

Sales
Gross Profit Margin (2018) = 961.136.629.003 - 380,513,991,422.29

961,136,629,003.00
= 580,622,637,581
961,136,629,003
= 60.41%
Gross Profit Margin (2019) = 1.028.952.947.818 - 426,398,101,575.78

1,028,952,947,818.00
= 602,554,846,242
1,028,952,947,818
= 58.56%
Gross Profit Margin (2020) = 956,634,474,111 - 439,669,204,301.42

956,634,474,111.00
= 516,965,269,810
956,634,474,111
= 54.04%
Gross Profit Margin (2021) = 1,019,133,657,275 - 464,011,554,157.31

1,019,133,657,275.00
= 555,122,103,118
1,019,133,657,275
= 54.47%
Gross Profit Margin (2022) = 1,129,360,552,136 - 500,329,164,288

1,129,360,552,136
= 629,031,387,848
1,129,360,552,136
= 55.70%
Rasio Profitabilitas
Operating Profit Margin = EBIT Net Profit Margin = Net Profit After Tax
Net Sales Net Sales
Operating Profit Margin (2018) = 84,038,783,563 Net Profit Margin (2018) = 61,947,295,689
961,136,629,003 961,136,629,003
= 8.74% = 6.45%
1,028,952,947,818 1,028,952,947,818
= 9.67% = 7.46%
956,634,474,111 956,634,474,111
= 5.94% = 4.60%
1,019,133,657,275 1,019,133,657,275
= 12.38% = 9.82%
1,129,360,552,136 1,129,360,552,136
= 13.63% = 10.74%
2018 2019
Gross Profit Margin 60.41% 58.56%
Operating Profit Marg 8.74% 9.67%
Net Profit Margin 6.45% 7.46%
PT CAMPINA ICE CREAM INDUSTRY TBK
RASIO PROFITABILITAS
PT
INA ICE CREAM INDUSTRY TBK
Gross Profit Margin Operating Profit Margin N
70.00%
60.00% 60.41% 58.56%

54.04% 54
50.00%
40.00%
30.00%
20.00%
10.00% 12
8.74% 9.67%
7.46% 9.
6.45% 5.94%
4.60%
0.00%
2018 2019 2020 2021
2020 2021 2022
54.04% 54.47% 55.70%
5.94% 12.38% 13.63%
4.60% 9.82% 10.74%
BILITAS
PT CAMP-
M INDUSTRY TBK
Operating Profit Margin Net Profit Margin
%
54.04% 54.47% 55.70%
12.38% 13.63%
9.82% 10.74%
5.94%
4.60%
2020 2021 2022
PT Campina
Laporan Laba Rugi d
Uraian 31 December 2018 31 December 2019 Naik/Turun % 31 December 2019

Penjualan dan Pendapatan Usaha 961,136,629,003.00 ### 67,816,318,815.00 7.06% ###
Beban Pokok Penjualan dan Pendapatan -380,496,768,468.00 ### -45,921,112,535.00 12.07% -426,417,881,003.00
Jumlah Laba Bruto 580,639,860,535.00 602,535,066,815.00 21,895,206,280.00 3.77% 602,535,066,815.00
Beban Penjualan -179,392,442,498.00 ### -44,504,303,488.00 24.81% -223,896,745,986.00
Beban Umum dan Administrasi -304,380,863,691.00 ### 15,041,331,567.00 -4.94% -289,339,532,124.00
Pendapatan Keuangan 7,425,980,739.00 9,250,525,703.00 1,824,544,964.00 24.57% 9,250,525,703.00
Beban Keuangan -10,198,983,634.00 -616,969,112.00 9,582,014,522.00 -93.95% -616,969,112.00
Pendapatan Lainnya 1,833,758,469.00 3,867,843,466.00 2,034,084,997.00 110.92% 3,867,843,466.00
Beban Lainnya -11,888,526,357.00 -2,264,715,630.00 9,623,810,727.00 -80.95% -2,264,715,630.00
Jumlah Laba (Rugi) Sebelum Pajak Penghasilan 84,038,783,563.00 99,535,473,132.00 15,496,689,569.00 18.44% 99,535,473,132.00
Pendapatan (Beban) Pajak -22,091,487,874.00 -22,776,643,675.00 -685,155,801.00 3.10% -22,776,643,675.00
Jumlah Laba (Rugi) dari Operasi yang Dilanjutkan 61,947,295,689.00 76,758,829,457.00 14,811,533,768.00 23.91% 76,758,829,457.00
Jumlah Laba (Rugi) 61,947,295,689.00 76,758,829,457.00 14,811,533,768.00 23.91% 76,758,829,457.00
Pendapatan Komprehensif Lainnya atas Pengukuran 4,291,629,000.00 -2,370,259,000.00 -6,661,888,000.00 -155.23% -2,370,259,000.00
Penyesuaian LainnyaManfaat
Kembali Kewajiban atas Pendapatan Komprehensif
Pasti Setelah Pajak
Lainnya yang Tidak akan Direklasifikasi ke Laba Rugi -1,072,907,250.00 592,564,750.00 1,665,472,000.00 -155.23% 592,564,750.00
Jumlah Pendapatan Komprehensif Lainnya yang Tidak
Setelah Pajak 3,218,721,750.00 -1,777,694,250.00 -4,996,416,000.00 -155.23% -1,777,694,250.00
akan Direklasifikasi ke Laba Rugi Setelah
Jumlah Pendapatan Komprehensif LainnyaPajak
Setelah 3,218,721,750.00 -1,777,694,250.00 -4,996,416,000.00 -155.23% -1,777,694,250.00
Pajak
Jumlah Laba Rugi Komprehensif 65,166,017,439.00 74,981,135,207.00 9,815,117,768.00 15.06% 74,981,135,207.00
Laba (Rugi) yang Dapat Diatribusikan ke Entitas Induk 61,947,295,689.00 76,758,829,457.00 14,811,533,768.00 23.91% 76,758,829,457.00
Laba Rugi Komprehensif yang Dapat Diatribusikan ke 65,166,017,439.00 74,981,135,207.00 9,815,117,768.00 15.06% 74,981,135,207.00
Entitas Induk
Laba (Rugi) Per Saham Dasar dari Operasi yang Dilanjutkan 10.53 13.04 2.51 23.84% 13.04
analisis :
Jumlah laba perusahaan mengalami peningkatan sebanyak Rp 14.811.533.768 atau sebesar 23,91%
Meskipun banyak beban yang mengalami penurunan, tetapi akun-akun lainnya terutama akun penda
31 December 2020 Naik/Turun % 31 December 2020 31 December 2021 Naik/Turun % 31 December 2021
956,634,474,111.00 -72,318,473,707.00 -7.03% 956,634,474,111.00 ### 62,499,183,164.00 6.53% 1,019,133,657,275.00
-439,655,714,828.00 -13,237,833,825.00 3.10% -439,655,714,828.00 -464,038,494,499.00 -24,382,779,671.00 5.55% -464,038,494,499.00
516,978,759,283.00 -85,556,307,532.00 -14.20% 516,978,759,283.00 555,095,162,776.00 38,116,403,493.00 7.37% 555,095,162,776.00
-186,627,103,432.00 37,269,642,554.00 -16.65% -186,627,103,432.00 -184,194,989,415.00 2,432,114,017.00 -1.30% -184,194,989,415.00
-282,574,403,816.00 6,765,128,308.00 -2.34% -282,574,403,816.00 -255,451,833,251.00 27,122,570,565.00 -9.60% -255,451,833,251.00
8,595,046,948.00 -655,478,755.00 -7.09% 8,595,046,948.00 8,248,926,236.00 -346,120,712.00 -4.03% 8,248,926,236.00
-538,471,297.00 78,497,815.00 -12.72% -538,471,297.00 -541,219,305.00 -2,748,008.00 0.51% -541,219,305.00
9,069,276,052.00 5,201,432,586.00 134.48% 9,069,276,052.00 5,461,196,269.00 -3,608,079,783.00 -39.78% 5,461,196,269.00
-8,086,743,340.00 -5,822,027,710.00 257.08% -8,086,743,340.00 -2,460,301,480.00 5,626,441,860.00 -69.58% -2,460,301,480.00
56,816,360,398.00 -42,719,112,734.00 -42.92% 56,816,360,398.00 126,156,941,830.00 69,340,581,432.00 122.04% 126,156,941,830.00
-12,770,532,085.00 10,006,111,590.00 -43.93% -12,770,532,085.00 -26,090,326,740.00 -13,319,794,655.00 104.30% -26,090,326,740.00
44,045,828,313.00 -32,713,001,144.00 -42.62% 44,045,828,313.00 100,066,615,090.00 56,020,786,777.00 127.19% 100,066,615,090.00
44,045,828,313.00 -32,713,001,144.00 -42.62% 44,045,828,313.00 100,066,615,090.00 56,020,786,777.00 127.19% 100,066,615,090.00
868,092,000.00 3,238,351,000.00 -136.62% 868,092,000.00 2,860,803,000.00 1,992,711,000.00 229.55% 2,860,803,000.00
-190,980,240.00 -783,544,990.00 -132.23% -190,980,240.00 -629,376,660.00 -438,396,420.00 229.55% -629,376,660.00
677,111,760.00 2,454,806,010.00 -138.09% 677,111,760.00 2,231,426,340.00 1,554,314,580.00 229.55% 2,231,426,340.00
677,111,760.00 2,454,806,010.00 -138.09% 677,111,760.00 2,231,426,340.00 1,554,314,580.00 229.55% 2,231,426,340.00
44,722,940,073.00 -30,258,195,134.00 -40.35% 44,722,940,073.00 102,298,041,430.00 57,575,101,357.00 128.74% 102,298,041,430.00
44,045,828,313.00 -32,713,001,144.00 -42.62% 44,045,828,313.00 100,066,615,090.00 56,020,786,777.00 127.19% 100,066,615,090.00
44,722,940,073.00 -30,258,195,134.00 -40.35% 44,722,940,073.00 102,298,041,430.00 57,575,101,357.00 128.74% 102,298,041,430.00
7.48 -5.56 -42.64% 7.48 17 9.52 127.27% 17
533.768 atau sebesar 23,91% , kenaikan ini sebagian besar disebabkan oleh meningkatnya penjualan dan pendapatan usaha sebanyak Rp 67.816.318.815 atau sebesar 7
lainnya terutama akun pendapatan mengalami peningkatan. Ini menjadi penyebab utama perusahaan mendapatkan laba pada tahun berjalan sebesar 23,91%. Hal ini m
31 December 2022 Naik/Turun %
1,129,360,552,136 110,226,894,861 10.8%
-500,329,164,288 -36,290,669,789 7.8%
629,031,387,848 73,936,225,072 13.3%
-206,929,679,815 -22,734,690,400 12.3%
-272,111,543,719 -16,659,710,468 6.5%
7,136,532,978 -1,112,393,258 -13.5%
-428,464,583 112,754,722 -20.8%
4,067,958,774 -1,393,237,495 -25.5%
-6,851,877,699 -4,391,576,219 178.5%
153,914,313,784 27,757,371,954 22.0%
-32,656,976,880 -6,566,650,140 25.2%
121,257,336,904 21,190,721,814 21.2%
121,257,336,904 21,190,721,814 21.2%
-355,751,000 -3,216,554,000 -112.4%
78,265,220 707,641,880 -112.4%
-277,485,780 -2,508,912,120 -112.4%
-277,485,780 -2,508,912,120 -112.4%
120,979,851,124 18,681,809,694 18.3%
121,257,336,904 21,190,721,814 21.2%
120,979,851,124 18,681,809,694 18.3%
21 4 21.2%
ak Rp 67.816.318.815 atau sebesar 7,06%. kenaikan yang cukup signifikan juga terjadi pada pendapatan lainnya yaitu sebanyak 2.034.084.997 atau sekitar 110,92%. A
n berjalan sebesar 23,91%. Hal ini menunjukkan bahwa jumlah pengeluaran atau biaya yang lebih besar dibandingkan dengan pendapatan yang perusahaan terima lebi
997 atau sekitar 110,92%. Adapun penurunan terlihat pada akun-akun beban, seperti beban pokok penjualan dan pendapatan, beban keuangan dan beban lainnya.
ang perusahaan terima lebih besar dari beban yang ditanggung. Dengan adanya rugi usaha yang sebesar itu mengindikasikan bahwa kinerja keuangan perusahaan baik
keuangan dan beban lainnya.
kinerja keuangan perusahaan baik dari tahun 2018 ke tahun 2019.
Uraian 31 December 2018 31 December 2019 31 December 2020 31 December 2021

Penjualan dan Pendapatan Usaha 961,136,629,003.00 1,028,952,947,818.00 956,634,474,111.00 1,019,133,657,275.00
Beban Pokok Penjualan dan Pendapatan -380,496,768,468.00 -426,417,881,003.00 -439,655,714,828.00 -464,038,494,499.00
Jumlah Laba Bruto 580,639,860,535.00 602,535,066,815.00 516,978,759,283.00 555,095,162,776.00
Beban Penjualan -179,392,442,498.00 -223,896,745,986.00 -186,627,103,432.00 -184,194,989,415.00
Beban Umum dan Administrasi -304,380,863,691.00 -289,339,532,124.00 -282,574,403,816.00 -255,451,833,251.00
Pendapatan Keuangan 7,425,980,739.00 9,250,525,703.00 8,595,046,948.00 8,248,926,236.00
Beban Keuangan -10,198,983,634.00 -616,969,112.00 -538,471,297.00 -541,219,305.00
Pendapatan Lainnya 1,833,758,469.00 3,867,843,466.00 9,069,276,052.00 5,461,196,269.00
Beban Lainnya -11,888,526,357.00 -2,264,715,630.00 -8,086,743,340.00 -2,460,301,480.00
Jumlah Laba (Rugi) Sebelum Pajak Penghasilan 84,038,783,563.00 99,535,473,132.00 56,816,360,398.00 126,156,941,830.00
Pendapatan (Beban) Pajak -22,091,487,874.00 -22,776,643,675.00 -12,770,532,085.00 -26,090,326,740.00
Jumlah Laba (Rugi) dari Operasi yang Dilanjutkan 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00 100,066,615,090.00
Jumlah Laba (Rugi) 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00 100,066,615,090.00
Pendapatan Komprehensif Lainnya atas Pengukuran

4,291,629,000.00 -2,370,259,000.00 868,092,000.00 2,860,803,000.00
Kembali Kewajiban Manfaat Pasti Setelah Pajak
Penyesuaian Lainnya atas Pendapatan Komprehensif

Lainnya yang Tidak akan Direklasifikasi ke Laba Rugi -1,072,907,250.00 592,564,750.00 -190,980,240.00 -629,376,660.00
Setelah Pajak
Jumlah Pendapatan Komprehensif Lainnya yang Tidak
3,218,721,750.00 -1,777,694,250.00 677,111,760.00 2,231,426,340.00
akan Direklasifikasi ke Laba Rugi Setelah Pajak
Jumlah Pendapatan Komprehensif Lainnya Setelah
3,218,721,750.00 -1,777,694,250.00 677,111,760.00 2,231,426,340.00
Pajak
Jumlah Laba Rugi Komprehensif 65,166,017,439.00 74,981,135,207.00 44,722,940,073.00 102,298,041,430.00
Laba (Rugi) yang Dapat Diatribusikan ke Entitas Induk 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00 100,066,615,090.00
Laba Rugi Komprehensif yang Dapat Diatribusikan ke
65,166,017,439.00 74,981,135,207.00 44,722,940,073.00 102,298,041,430.00
Entitas Induk
Laba (Rugi) Per Saham Dasar dari Operasi yang Dilanjutkan 10.53 13.04 7.48 17
n
31 December 2022 % 2018 % 2019 % 2020 % 2021 % 2022

1,129,360,552,136.00 100 100 100 100 100
-500,329,164,288.00 -39.588 -41.442 -45.959 -45.533 -44.302
629,031,387,848.00 60.412 58.558 54.041 54.467 55.698
-206,929,679,815.00 -18.665 -21.760 -19.509 -18.074 -18.323
-272,111,543,719.00 -31.669 -28.120 -29.538 -25.066 -24.094
7,136,532,978.00 0.773 0.899 0.898 0.809 0.632
-428,464,583.00 -1.061 -0.060 -0.056 -0.053 -0.038
4,067,958,774.00 0.191 0.376 0.948 0.536 0.360
-6,851,877,699.00 -1.237 -0.220 -0.845 -0.241 -0.607
153,914,313,784.00 8.744 9.673 5.939 12.379 13.628
-32,656,976,880.00 -2.298 -2.214 -1.335 -2.560 -2.892
121,257,336,904.00 6.445 7.460 4.604 9.819 10.737
121,257,336,904.00 6.445 7.460 4.604 9.819 10.737
-355,751,000.00
0.447 -0.230 0.091 0.281 -0.032
-0.112 0.058 -0.020 -0.062 0.007

78,265,220.00
-277,485,780.00 0.335 -0.173 0.071 0.219 -0.025
-277,485,780.00 0.335 -0.173 0.071 0.219 -0.025

120,979,851,124.00 6.780 7.287 4.675 10.038 10.712
121,257,336,904.00 6.445 7.460 4.604 9.819 10.737
120,979,851,124.00 6.780 7.287 4.675 10.038 10.712
20.6 0.000 0.000 0.000 0.000 0.000
2018
aset lancar 664,681,699,769

Current Ratio kewajiban lancar 61,322,975,128
1083.90%
aset lancar - persediaan 497,775,600,613

Quick Ratio hutang lancar 61,322,975,128
811.73%
kas 281,133,628,265
Cash Ratio kewajiban lancar 61,322,975,128
458.45%
2021 2022
Cash Ratio 1602.78% 1067.07%
Quick Ratio 1376.33% 893.81%
Cash Ratio 1142.81% 699.41%
2019 2020 2021
### 751,789,918,087.00 ###

57,300,411,135 56,665,064,939 53,419,633,067
1263.37% 1326.73% 1602.78%
### 613,471,412,983.00 ###

57,300,411,135 56,665,064,939 53,419,633,067
964.94% 1082.63% 1376.33%
### 478,735,929,325.00 ###

57,300,411,135 56,665,064,939 53,419,633,067
607.44% 844.85% 1142.81%
RASIO LIKUIDITAS
PT CAMPINA ICE CREAM INDUSTRY

TBK
1800.00% Cash R
1600.00% 1602.78% Quick R
1400.00% 1376.33% Cash R
1200.00% 1142.81%
1000.00% 1067.07%
893.81%
800.00%
699.41%
600.00%
400.00%
200.00%
0.00%
2021 2022
2022
###
72,411,790,397
1067.07%
###
72,411,790,397
893.81%
###
72,411,790,397
699.41%
NDUSTRY
Cash Ratio
Quick Ratio
Cash Ratio
1067.07%
893.81%
699.41%
2
Uraian
Aset
Aset lancar
Kas dan setara kas
Piutang usaha pihak ketiga
Piutang lainnya pihak ketiga
Persediaan lancar lainnya
Biaya dibayar dimuka lancar
Uang muka lancar lainnya
Jumlah aset lancar
Aset Tidak Lancar
Dana yang dibatasi penggunaannya tidak lancar
Aset pajak tangguhan
Aset tetap
Aset takberwujud selain goodwill
Aset tidak lancar non-keuangan lainnya
Jumlah aset tidak lancar
Jumlah aset
Liabilitas
Utang usaha
Utang usaha pihak ketiga
Utang usaha pihak berelasi
Liabilitas keuangan jangka pendek lainnya
Utang pajak
Uang jaminan jangka pendek
Jumlah liabilitas jangka pendek
Kewajiban imbalan pasca kerja jangka panjang
Jumlah liabilitas jangka panjang
Jumlah liabilitas
Ekuitas
Saham biasa
Tambahan modal disetor
Saldo laba yang belum ditentukan penggunaann
Jumlah ekuitas yang diatribusikan kepada pemilik
Jumlah ekuitas
Jumlah liabilitas dan ekuitas
Laporan laba rugi dan penghasilan komprehensif lain

31 December 2018
Penjualan dan pendapatan usaha 961,136,629,003.00
Beban pokok penjualan dan pendapatan -380,496,768,468.00
Jumlah laba bruto 580,639,860,535.00
Beban penjualan -179,392,442,498.00
Beban umum dan administrasi -304,380,863,691.00
Pendapatan keuangan 7,425,980,739.00
Beban keuangan -10,198,983,634.00
Pendapatan lainnya 1,833,758,469.00
Beban lainnya -11,888,526,357.00
Jumlah laba (rugi) sebelum pajak penghasilan 84,038,783,563.00
Pendapatan (beban) pajak -22,091,487,874.00
Jumlah laba (rugi) dari operasi yang dilanjutkan 61,947,295,689.00
Jumlah laba (rugi) 61,947,295,689.00
Pendapatan komprehensif lainnya atas pengukuran -1,072,907,250.00
kembali kewajiban
Penyesuaian manfaat
lainnya pasti, setelah
atas pendapatan pajak
komprehensif -1,072,907,250.00
lainnya
Jumlahyang tidak akan
pendapatan direklasifikasilainnya
komprehensif ke laba yang
rugi, setelah
tidak
pajak
akan direklasifikasi ke laba rugi, setelah pajak
Jumlah pendapatan komprehensif lainnya, setelah -1,072,907,250.00
pajak
Jumlah laba rugi komprehensif 60,874,388,439.00
Laba (rugi) yang dapat diatribusikan ke entitas induk 61,947,295,689.00
Laba rugi komprehensif yang dapat diatribusikan ke 60,874,388,439.00
entitas induk
Laba (rugi) per saham dasar dari operasi yang dilanjutkan 10.53
31 December 2018 31 December 2019 31 December 2020 31 December 2021 31 December 2022
281,133,628,265 348,062,973,183.00 478,735,929,325.00 610,486,190,679.00 506,458,110,482

193,458,573,978 182,571,429,184.00 124,395,919,918.00 110,549,359,898.00 126,820,874,647
2,190,061,578 2,210,272,654.00 351,016,287.00 0
2,326,183,537.00 1,456,368,822.00 822,946,142
166,906,099,156 171,000,649,858.00 ### 120,967,227,625.00 125,459,113,293
10,410,949,832 7,627,911,670.00 2,907,436,982.00 1,454,907,037.00 1,767,496,277
10,582,386,960 12,443,108,736.00 5,105,943,221.00 10,933,512,078.00 11,357,265,804
664,681,699,769 723,916,345,285.00 ### 856,198,582,426.00 772,685,806,645
6,790,763,487 7,613,680,245.00 7,693,025,289.00 8,545,230,729.00 0

15,611,836,817 16,734,417,892.00 20,835,470,946.00 17,916,485,366.00 18,120,684,747
214,497,825,924 208,167,764,816.00 ### 198,170,686,974.00 223,673,837,741
7,983,300,195 6,386,640,156.00 4,789,980,117.00 3,193,320,078.00 1,596,660,039
94,710,387,591 94,710,387,591.00 59,976,599,486.00 63,236,306,131.00 47,955,235,502
339,594,114,014 333,612,890,700 335,083,748,554 291,062,029,278 291,346,418,029
1,004,275,813,783 1,057,529,235,985 1,086,873,666,641 1,147,260,611,704 1,064,032,224,674
41,066,811,462 38,362,483,129.00 37,377,630,667.00 41,732,263,660.00 46,928,766,212

1,251,257,474 371,521,566.00 541,475,844.00 514,130,681.00 259,921,375
5,489,786,574 2,702,518,632.00 2,759,235,073.00 4,261,318,071.00 8,777,998,356
7,018,643,069 8,568,764,258.00 8,675,210,105.00 10,923,312.82 12,751,244,995
6,496,476,549 7,295,123,550.00 7,311,513,250.00 6,900,997,342.00 3,693,859,459
61,322,975,128 57,300,411,135 56,665,064,939 53,419,633,067 72,411,790,397
57,530,240,000 64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000

57,530,240,000 64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000
118,853,215,128 122,136,752,135 125,161,736,939 113,533,251,067 133,323,429,397
pemilik entitas induk

588,500,000,000 588,500,000,000.00 588,500,000,000.00 588,500,000,000.00 588,500,000,000
205,166,146,680 205,166,146,680.00 205,166,146,680.00 205,166,146,680.00 205,166,146,680
ram imbalan pasti -6,027,804,832.00 -3,796,378,492.00 (4,093,271,452)
ggunaannya 2,850,828,312.00 26,970,202,943

91,756,451,975 141,726,337,170.00 168,045,783,022.00 230,094,374,632.00 124,910,952,844
885,422,598,655 935,392,483,850.00 961,711,929,702.00 ### 941,454,031,015
885,422,598,655 935,392,483,850.00 961,711,929,702.00 ### 941,454,031,015
1,004,275,813,783 ### ### ### 1,074,777,460,412
### 956,634,474,111.00 ### 1,129,360,552,136
-426,417,881,003.00 -439,655,714,828.00 -464,038,494,499.00 -500,329,164,288
### ### ### 629,031,387,848

-223,896,745,986.00 -186,627,103,432.00 -184,194,989,415.00 -206,929,679,815
-289,339,532,124.00 -282,574,403,816.00 -255,451,833,251.00 -272,111,543,719
9,250,525,703.00 8,595,046,948.00 8,248,926,236.00 7,136,532,978
-616,969,112.00 -538,471,297.00 -541,219,305.00 -428,464,583
3,867,843,466.00 9,069,276,052.00 5,461,196,269.00 4,067,958,774
-2,264,715,630.00 -8,086,743,340.00 -2,460,301,480.00 -6,851,877,699
99,535,473,132.00 56,816,360,398.00 ### 153,914,313,784
-22,776,643,675.00 -12,770,532,085.00 -26,090,326,740.00 -32,656,976,880
76,758,829,457.00 44,045,828,313.00 ### 121,257,336,904

76,758,829,457.00 44,045,828,313.00 100,066,615,090.00 121,257,336,904
-2,370,259,000.00 868,092,000.00 2,860,803,000.00 -355,751,000
592,564,750.00 -190,980,240.00 -629,376,660.00 78,265,220
-1,777,694,250.00 677,111,760.00 2,231,426,340.00 -277,485,780
-1,777,694,250.00 677,111,760.00 2,231,426,340.00 -277,485,780
74,981,135,207.00 44,722,940,073.00 ### 120,979,851,124
76,758,829,457.00 44,045,828,313.00 100,066,615,090.00 121,257,336,904
74,981,135,207.00 44,722,940,073.00 102,298,041,430.00 120,979,851,124
13.04 7.48 17 20.6
### ### ###
a. Total Debt to total Assets Ratio Total Hutang ### ### ###
Total Aktiva ### ### ###
### ### ###
b. Total Debt to equity Ratio Total Debt ### ### ###

Total Equity ### ### ###
### ### ###
c. Long Term debt to total asset rat

Total Hutang Jangka Panjang
### ### ###
Total Asset ### ### ###
### ### ###
d. Long Term debt to total equity ra

Total Hutang Jangka Panjang
### ### ###
Total Equity ### ### ###
### ### ###
e. Time Interest Earned EBIT

Beban Bunga
2021 2022
a. Total Debt to total Assets Ratio 9.90% 12.40%
b. Total Debt to equity Ratio 11.10% 14.16%
c. Long Term debt to total asset rat 5.24% 5.72%
d. Long Term debt to total equity ra 5.88% 6.47%
2021 2022
113,533,251,067 133,323,429,397
1,147,260,611,704 1,074,777,460,412
9.90% 12.40%
113,533,251,067 133,323,429,397
1,022,814,971,132.00 941,454,031,015
11.10% 14.16%
60,113,618,000.00 60,911,639,000
1,147,260,611,704 1,064,032,224,674
5.24% 5.72%
60,113,618,000.00 60,911,639,000
1,022,814,971,132.00 941,454,031,015
5.88% 6.47%
RASIO SOLVABILITAS
PT CAMPINA ICE CREAM INDUSTRY

TBK a. Total Debt to total Assets
Ratio
12.00%
11.10% b. Total Debt to equity Ratio
10.00% 9.90% c. Long Term debt to total
asset ratio
8.00% d. Long Term debt to total
equity ratio
6.00% 5.88%
5.24%
4.00%
2.00%
0.00% 0.00%
2021
Gross Profit Margin (2019) =
58.56% =
602554846242.221
cogs
426,398,101,575.78
426,398,101,575.78
430,492,652,277.78
Gross Profit Margin =
60.41% =
580,622,637,580.71
cogs =
380,513,991,422.29
380,513,991,422.29
395,642,456,230.29
54.04% =
$ 516,965,269,809.58
cogs =
439,669,204,301.42
439,669,204,301.42
472,351,349,055.42
54.47% =
$ 555,122,103,117.69
cogs
464,011,554,157.31
464,011,554,157.31
481,362,831,636.31
1.028.952.947.818 - (166.906.099.156 - 169649298+171.000.649.858)
1,028,952,947,818.00
1.028.952.947.818 - cogs
1,028,952,947,818
1.028.952.947.818 - cogs
426,398,101,575.78
pers awal + pembelian - pers akhir

(4,094,550,702)
-4094550702 + x
x
pembelian 2019
Sales - COGS
Sales
961.136.629.003 - (151.777.634.348 - 166,906,099,156)
3,218,721,750.00
961136629003 - cogs
961,136,629,003.00
380,513,991,422.29
pers awal + pemb - pers akhir

$ (15,128,464,808.00)
-15128464808 + x
x
pembelian 2018
956,634,474,111 - (171,000,649,858 - 138,318,505,104)

$ 956,634,474,111.00
956634474111 - cogs
$ 956,634,474,111.00
439,669,204,301.42
perrs awal + pemb - pers akhir

$ 32,682,144,754.00
32682144754 + x
x
pembelian 2020
1,019,133,657,275 - (138,318,505,104 - 120,967,227,625)

1019133657275
1019133657275-cogs
1019133657275
464,011,554,157.31
pers awal + pemb - pers akhir

17351277479
17351277479 + x
x
pembelian 2021
TAHUN 2018
Receivable Turnover : penjualan 961.136.629.003,00
(rasio perputaran piutang) piutang = 195.648.635.556 = 4,91
Receivable Collection Period : 360 = 360

(Periode penagihan piutang) Receivable Turnover 4,91 = 73.32
Inventory turnover : HPP 380.513.991.422

(rasio perputaran persediaan) rata-rata persediaan = $ 166.906.099.156,00 = 2,28
Day to Sell Inventory 360 360

(Periode untuk menjual persediaanInventory Turnover = 2,28 = 157.89
Payable turnover : pembelian 395.642.456.230,29

(rasio perputaran hutang) hutang = 118.853.215.128 = 3,33
Day to Pay Acc. Payable 360 360

(Periode penagihan utang) Payable Turnover = 3.33 = 108.11
Total asset turnover : penjualan 961.136.629.003,00

(rasio perputaran total aset) rata-rata total aset = Rp 502.137.906.892 = 1,91
Fixed asset turnover : penjualan 961.136.629.003,00

(rasio perputaran aset tetap) rata-rata aset tetap = Rp 67.918.822.803 = 14,15
sales 961.136.629.003,00
Net working capital : average NWC = Rp 301.679.362.321 = 3,19
TAHUN 2019
Receivable Turnover : penjualan 1.028.952.947.818,00
(rasio perputaran piutang) piutang = 184.781.701.838 = 5,57
Receivable Collection Period : 360 360

(Periode penagihan piutang) Receivable Turnover = 5,57 = 64.63
Inventory turnover : HPP 426.398.101.576

(rasio perputaran persediaan) rata-rata persediaan = Rp 168.953.374.507 = 2,52
Day to Sell Inventory 360 360

(Periode untuk menjual persediaanInventory Turnover = 2,52 = 142.86
Payable turnover : pembelian 430.492.652.277,78

(rasio perputaran hutang) hutang = 122.136.752.135 = 3,52
Day to Pay Acc. Payable 360 360
(Periode penagihan utang) Payable Turnover = 3.52 = 102.27
Total asset turnover : penjualan 1.028.952.947.818,00

(rasio perputaran total aset) rata-rata total aset = Rp502.137.906.892 = 2,05
Fixed asset turnover : penjualan 1.028.952.947.818,00

(rasio perputaran aset tetap) rata-rata aset tetap = 66.722.578.140 = 15,42
sales 1.028.952.947.818,00
Net working capital : average NWC = 333.307.967.075 = 3,09
avg nwc = aset lancar - utang lancar / 2

TAHUN 2019 TAHUN 2020 TAHUN 2021
1.028.952.947.818,00 956.634.474.111,00 1.019.133.657.275,00
184.781.701.838 = 5,57 = 126.722.103.455,00 = 7,55 = 112.356.745.007,00 =
360 360 360

5,57 = 64.63 = 7,55 = 47.68 = 9,07 =
426.398.101.576 439.669.204.301,42 464.011.554.157,31

Rp 168.953.374.507 = 2,52 = 154.659.577.481 = 2,84 = 129.642.866.365 =
360 360 360

2,52 = 142.86 = 2,84 = 126.76 = 3,58 =
430.492.652.277,78 472.351.349.055,42 481.362.831.636,31

122.136.752.135 = 3,52 = 125.161.736.939,00 = 3,77 = 125.161.736.939,00 =
360 360 360

3.52 = 102.27 = 3.77 = 95.49 = 3.85 =
1.028.952.947.818,00 956.634.474.111,00 1.019.133.657.275,00

Rp502.137.906.892 = 2,05 = 543.436.833.321 = 1,76 = 573.630.305.852 =
1.028.952.947.818,00 956.634.474.111,00 1.019.133.657.275,00

66.722.578.140 = 15,42 = 67.016.749.711 = 14,27 = 58.212.405.856 =
1.028.952.947.818,00 956.634.474.111,00 1.019.133.657.275,00

333.307.967.075 = 3,09 = 347.562.426.574 = 2,75 = 401.389.474.680 =
1.019.133.657.275,00
= 112.356.745.007,00 = 9,07
= 360
9,07 = 39.69
464.011.554.157,31
= 129.642.866.365 = 3,58
360
= 3,58 = 100.56
481.362.831.636,31
= 125.161.736.939,00 = 3,85 2500
2000
2500
360
= 3.85 = 93.51 2000
1.019.133.657.275,00
= 573.630.305.852 = 1,78 1500
1.019.133.657.275,00
= 58.212.405.856 = 17,51 1000
1.019.133.657.275,00
= 401.389.474.680 = 2,54
500
0
TAHUN 2022
1,129,360,552,136.00
9,07 127,643,820,789 Receivable Turn4,91 5,57
Receivable Colle73.32 64.63
Inventory Turno2,28 2,52
39.69 Day to Sell Inve 157.89 142.86
Payable Turnove3,33 3,52
Day to Pay Acco108.11 102.27
3,58 Total Asset Turn1,91 2,05
Fixed Asset Tur 14,15 15,42
Net working capi3,19 3,09
100.56
3,85
Receivable TurnReceivable Coll

93.51 2018 4,91 73.32
2019 5,57 64.63
2020 7,55 47.68
1,78 2021 9,07 39.69
2022
17,51
2,54
2500
2000
2500
2000
1500 Row 18
Row 19
Row 20
Row 21
1000
Row 22
500
0
Receivable Turnover
2018 2019 2020 2021 2022
7,55 9,07
47.68 39.69
2,84 3,58
126.76 100.56
3,77 3,85
95.49 93.51
1,76 1,78
14,27 17,51
2,75 2,54
Inventory TurnoDay to Sell InvePayable Turnove

Day to Pay Acc Total Asset Tur Fixed Asset TurNet working capital
2,28 157.89 3,33 108.11 1,91 14,15 3,19
2,52 142.86 3,52 102.27 2,05 15,42 3,09
2,84 126.76 3,77 95.49 1,76 14,27 2,75
3,58 100.56 3,85 93.51 1,78 17,51 2,54
working capital
Uraian
Aset
Aset lancar
Aset Tidak Lancar
Jumlah aset
Liabilitas
Ekuitas
TPEB
Penjualan dan pendapatan usaha

Beban pokok penjualan dan pendapatan
Jumlah laba bruto
Beban penjualan
Beban umum dan administrasi
Pendapatan keuangan
Beban keuangan
Pendapatan lainnya
Beban lainnya
Jumlah laba (rugi) sebelum pajak penghasilan
Pendapatan (beban) pajak
Jumlah laba (rugi) dari operasi yang
dilanjutkan
Jumlah laba (rugi)
Pendapatan komprehensif lainnya atas pengukuran
Penyesuaian lainnyamanfaat
kembali kewajiban atas pendapatan komprehensif
pasti, setelah pajak
lainnya yang tidak akan direklasifikasi
Jumlah pendapatan komprehensif lainnya ke labayang
rugi,
setelah
tidak
Jumlah pajak
akan direklasifikasi
pendapatan ke laba rugi,
komprehensif setelah
lainnya,
pajak
setelah
Jumlahpajak
laba rugi komprehensif
Laba (rugi) yang dapat diatribusikan ke entitas
induk
Laba rugi komprehensif yang dapat diatribusikan
ke entitas
Laba (rugi)induk
per saham dasar dari operasi yang
dilanjutkan
Keterangan
Jumlah lbr saham beredar
Harga per lbr saham akhir tahun
Kapitalisasi pasar (Rp)
Dividen (Rp)
Arus kas koperasi (Rp)
Arus kas investasi (Rp)
Interest (1-t)
FCF Per Share
Uraian 31 December 2018
Kas dan setara kas 281,133,628,265

Piutang usaha pihak ketiga 193,458,573,978
Piutang lainnya pihak ketiga 2,190,061,578
Persediaan lancar lainnya 166,906,099,156
Biaya dibayar dimuka lancar 10,410,949,832
Uang muka lancar lainnya 10,582,386,960
Jumlah aset lancar 664,681,699,769
Dana yang dibatasi penggunaannya tidak lancar 6,790,763,487

Aset pajak tangguhan 15,611,836,817
Aset tetap 214,497,825,924
Aset takberwujud selain goodwill 7,983,300,195
Aset tidak lancar non-keuangan lainnya 94,710,387,591
Jumlah aset tidak lancar 339,594,114,014
1,004,275,813,783

Utang usaha
Utang usaha pihak ketiga 41,066,811,462
Utang usaha pihak berelasi 1,251,257,474
Liabilitas keuangan jangka pendek lainnya 5,489,786,574
Utang pajak 7,018,643,069
Uang jaminan jangka pendek 6,496,476,549

Jumlah liabilitas jangka pendek 61,322,975,128
Kewajiban imbalan pasca kerja jangka panjang 57,530,240,000
Jumlah liabilitas jangka panjang 57,530,240,000
Jumlah liabilitas 118,853,215,128

Saham biasa 588,500,000,000
Tambahan modal disetor 205,166,146,680
Saldo laba yang belum ditentukan penggunaannya 91,756,451,975
Jumlah ekuitas yang diatribusikan kepada pemilik entitas in 885,422,598,655
Jumlah ekuitas 885,422,598,655
Jumlah liabilitas dan ekuitas 1,004,275,813,783

961,136,629,003.00 ###
-380,496,768,468.00 -426,417,881,003.00
580,639,860,535.00 602,535,066,815.00
-179,392,442,498.00 -223,896,745,986.00
-304,380,863,691.00 -289,339,532,124.00
7,425,980,739.00 9,250,525,703.00
-10,198,983,634.00 -616,969,112.00
1,833,758,469.00 3,867,843,466.00
-11,888,526,357.00 -2,264,715,630.00
84,038,783,563.00 99,535,473,132.00
-22,091,487,874.00 -22,776,643,675.00
61,947,295,689.00 76,758,829,457.00
61,947,295,689.00 76,758,829,457.00
4,291,629,000.00 -2,370,259,000.00
-1,072,907,250.00 592,564,750.00
3,218,721,750.00 -1,777,694,250.00
3,218,721,750.00 -1,777,694,250.00
65,166,017,439.00 74,981,135,207.00
61,947,295,689.00 76,758,829,457.00
65,166,017,439.00 74,981,135,207.00
10.53 13.04
Tahun 18 Tahun 19
5,885,000,000 5,885,000,000
100 100
588,500,000,000 588,500,000,000
17.655.000.000 25,011,250,011
103,821,716,191.00 158,440,399,914
-82,801,197,058 -91,511,054,996
0% 0%
348,062,973,183.00 478,735,929,325.00 610,486,190,679.00 506,458,110,482

182,571,429,184.00 124,395,919,918.00 110,549,359,898.00 126,820,874,647
2,210,272,654.00 351,016,287.00 0
2,326,183,537.00 1,456,368,822.00 822,946,142
171,000,649,858.00 138,318,505,104.00 120,967,227,625.00 125,459,113,293
7,627,911,670.00 2,907,436,982.00 1,454,907,037.00 1,767,496,277
12,443,108,736.00 5,105,943,221.00 10,933,512,078.00 11,357,265,804
723,916,345,285.00 751,789,918,087.00 856,198,582,426.00 772,685,806,645.00
7,613,680,245.00 7,693,025,289.00 8,545,230,729.00 0

16,734,417,892.00 20,835,470,946.00 17,916,485,366.00 18,120,684,747
208,167,764,816.00 241,788,672,716.00 198,170,686,974.00 223,673,837,741
6,386,640,156.00 4,789,980,117.00 3,193,320,078.00 1,596,660,039
94,710,387,591.00 59,976,599,486.00 63,236,306,131.00 47,955,235,502
333,612,890,700 335,083,748,554 291,062,029,278 291,346,418,029
1,057,529,235,985 1,086,873,666,641 1,147,260,611,704 1,064,032,224,674
38,362,483,129.00 37,377,630,667.00 41,732,263,660.00 46,928,766,212

371,521,566.00 541,475,844.00 514,130,681.00 259,921,375
2,702,518,632.00 2,759,235,073.00 4,261,318,071.00 8,777,998,356
8,568,764,258.00 8,675,210,105.00 10,923,312.82 12,751,244,995
7,295,123,550.00 7,311,513,250.00 6,900,997,342.00 3,693,859,459

57,300,411,135 56,665,064,939 53,419,633,067 72,411,790,397
64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000

64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000
122,136,752,135 125,161,736,939 113,533,251,067 133,323,429,397
588,500,000,000.00 588,500,000,000.00 588,500,000,000.00 588,500,000,000

205,166,146,680.00 205,166,146,680.00 205,166,146,680.00 205,166,146,680
-6,027,804,832.00 -3,796,378,492.00 (4,093,271,452)
2,850,828,312.00 26,970,202,943
141,726,337,170.00 168,045,783,022.00 230,094,374,632.00 124,910,952,844
935,392,483,850.00 961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
935,392,483,850.00 961,711,929,702.00 1,022,814,971,132.00 941,454,031,015
1,057,529,235,985.00 1,086,873,666,641.00 1,147,260,611,704.00 1,074,777,460,412.00
31 December 2020 31 December 2021 31 December 2022

956,634,474,111.00 1,019,133,657,275.00 Rp1,129,360,552,136.00
-439,655,714,828.00 -464,038,494,499.00 -Rp500,329,164,288.00
516,978,759,283.00 555,095,162,776.00 Rp629,031,387,848.00
-186,627,103,432.00 -184,194,989,415.00 -Rp206,929,679,815.00
-282,574,403,816.00 -255,451,833,251.00 -Rp272,111,543,719.00
8,595,046,948.00 8,248,926,236.00 Rp7,136,532,978.00
-538,471,297.00 -541,219,305.00 -Rp428,464,583.00
9,069,276,052.00 5,461,196,269.00 Rp4,067,958,774.00
-8,086,743,340.00 -2,460,301,480.00 -Rp6,851,877,699.00
56,816,360,398.00 126,156,941,830.00 153,914,313,784.00
-12,770,532,085.00 -26,090,326,740.00 -Rp32,656,976,880.00
44,045,828,313.00 100,066,615,090.00 121,257,336,904.00
44,045,828,313.00 100,066,615,090.00 121,257,336,904.00
868,092,000.00 2,860,803,000.00
-190,980,240.00 -629,376,660.00 Rp78,265,220.00
677,111,760.00 2,231,426,340.00 -Rp277,485,780.00
677,111,760.00 2,231,426,340.00 -Rp277,485,780.00
44,722,940,073.00 102,298,041,430.00 120,979,851,124.00
44,045,828,313.00 100,066,615,090.00 121,257,336,904.00
44,722,940,073.00 102,298,041,430.00 120,979,851,124.00
7.48 17 20.6
Tingkat Pertumbuhan Ek
Tahun 20 Tahun 21 Tahun 22
5,885,000,000 5,885,000,000 5,885,000,000
100 100 100
588,500,000,000 588,500,000,000 588,500,000,000
0 41,195,000,000 205,975,000,000
202,642,422,392 213,482,549,779 178,373,991,059
-71,969,466,250 -81,732,288,425
0% 0%
0.00 0.00
Return on Investment (ROI)
2018 2019 2020
= EAT 61,947,295,689.00 76,758,829,457.00 44,045,828,313.00
Total Aset 1,004,275,813,783 1,057,529,235,985 1,086,873,666,641
6.17% 7.26% 4.05%
Return on Asset (ROA)

= EBIT 84,038,783,563.00 99,535,473,132.00 56,816,360,398.00
Rata-rata asse 1,004,275,813,783 1,057,529,235,985 1,086,873,666,641
8.37% 9.41% 5.23%
Return on Common Shareholders Equity (ROCE)

= EBIT
Total Aset - Kewajiban
2018 61,947,295,689.00 = 7.00%

885,422,598,655
2019 76,758,829,457.00 = 8.21%

935,392,483,850
2020 44,045,828,313.00 = 4.58%

961,711,929,702
2021 100,066,615,090.00 = 9.68%

1,033,727,360,637
2022 121,257,336,904.00 = 13.03%

930,708,795,277
Return on Total Capital (ROTC)
= EBIT
Average (Total debt + Equity)
2018 84,038,783,563.00 = 16.74%

502,137,906,891.50
2019 99,535,473,132.00 = 18.82%

528,764,617,992.50
2020 56,816,360,398.00 = 10.46%

543,436,833,320.50
2021 126,156,941,830.00 = 21.99%

573,630,305,852.00
2022 126,156,941,830.00 = 23.48%
###
Tingkat Pertumbuhan Ekuitas (TPE)
= EAT - Dividen Saham Preferen - Dividen Saham Biasa
Rata-rata Ekuitas Saham Biasa
2018 79,602,295,689.00 = 13.53%

588,500,000,000
2019 101,770,079,468.00 = 17.29%

588,500,000,000.00
2020 44,045,828,313.00 = 7.48%

588,500,000,000.00
2021 141,261,615,090.00 = 24.00%

588,500,000,000.00
2022 1,250,617,889,040.00 212.51%

588,500,000,000
RASIO PE
INVESTASI
ICE CREAM
30.00%
20.00%
Tingkat Pertumbuhan Ekuitas Berkelanjutan (TPEB)
10.00% 8.72% 11.00%
9.41%
= ROCE x (1-Tingkat Pembayaran Dividen) 7.26%
6.17% 8.37%
4.05% 5.23%
0.00%
2018 7.00% x 1
2019 8.21% x 1
2020 4.58% x 1
2021 9.68% x 1
2021 2022
100,066,615,090.00 121,257,336,904.00
1,147,260,611,704 1,064,032,224,674
8.72% 11.40%
126,156,941,830.00 153,914,313,784.00
1,147,260,611,704 1,064,032,224,674
11.00% 14.47%
Return On Equity (ROE)
= Laba Bersih
Ekuitas Pemegang Saham
Dividen Tingkat pembayaran dividen
2018 17.655.000.000 =Total dividen/EAT
2019 25,011,250,011.00
2020 0.00
2021 41,195,000,000.00
2022 205,975,000,000
2018 2019
Return on Investment (ROI 6.17% 7.26%
Return on Asset (ROA) 8.37% 9.41%
Return on Common Shareh 7.00% 8.21%
Return on Total Capital ( 16.74% 18.82%
Tingkat Pertumbuhan Ekui 13.53% 17.29%
Return On Equity (ROE) 10.53% 13.04%
RASIO PENGEMBALIAN ATAS

INVESTASI PT CAMPINA
ICE CREAM INDUSTRY TBK
30.00%
21.99% 24.00%
20.00% 18.82%
16.74% 17.29% 17.00%
13.53% 13.04% 2018
10.00% 8.72% 11.00%
9.41% 9.68% 10.46% 10.53%
7.26%
6.17% 8.37% 8.21%
7.00% 7.48% 7.48% 2019
4.05% 5.23% 4.58%
0.00% 2020
2021
- 28.50% = 5.00%
- 32.58% = 5.53%
- 56.78% = 1.98%
- 41.17% = 5.70%
2018 2019 2020 2021
61,947,295,689.00 76,758,829,457.00 44,045,828,313.00 100,066,615,090.00
588,500,000,000 588,500,000,000.00 588,500,000,000.00 588,500,000,000.00
10.53% 13.04% 7.48% 17.00%
ran dividen
28.50%
32.58%
56.78%
41.17%
205.84%
2020 2021 2022

4.05% 8.72% 11.40%
5.23% 11.00% 14.47%
4.58% 9.68% 13.03%
10.46% 21.99% 23.48%
7.48% 24.00% 212.51%
7.48% 17.00% 20.60%
2022
121,257,336,904.00
588,500,000,000
20.60%
Tahun 2018
EPS EAT 61,947,295,689

(earning per share) Jumlah lbr saham beredar = 5,885,000,000 = 1052.63%
PER price per share Rp 100

(price earning ratio) EPS = 1052.63% = 950.00%
PBR price per share Rp 100

(price to book ratio) Book Value = 150.45413741 = 66.47%
Dividen per share Dividen = 11,000 =

Price per share Rp 100 11000.00%
Dividen 11,000
Dividen yield price per share = Rp 100 = 11000.00%
DPS 110.00
Dividen payout ratio EPS = 1052.63% = 1045.00%
Rasio Penilaian Pasar
FCFF (Free Cash Flow
Arus Kas Bersih Operasi

Penambahan Aset Tetap
FCFF
EPS (Earning Per Share)
EAT ###
2021 = = 17.00
Saham Beredar 5,885,000,000
EAT ###
2022 = = 20.60
Saham Beredar 5,885,000,000
PER (Price Earning Ratio)
Price Per Share 100

2021 = = 5.88
2021 = = 5.88
EPS 17.00
Price Per Share 100
2022 = = 4.85
EPS 20.60
data tambahan :
Keterangan Tahun 18 Tahun 19 Tahun 20Tahun 21
Jumlah lbr saham beredar ### 5,885,000,000 ### 5,885,000,000
Harga per lbr saham akhir tahun 100 100 100 100
Kapitalisasi pasar (Rp) ### ### ### ###
Dividen (Rp) 17.655.000.000 25,011,250,011 0 ###
Arus kas koperasi (Rp) ### 158,440,399,914 ### ###
Arus kas investasi (Rp) ### -91,511,054,996 ### ###
Interest (1-t) 0% 0% 0% 0%
FCF Per Share 0.00
Rasio Penilaian Pasar
FCFF (Free Cash Flow to Firm)

2021 2022
213,482,549,779 178,373,991,059
-40,537,288,425 -76,427,071,256
172,945,261,354 101,946,919,803
PBR (Price to Book Ratio)
Price Per Share 100

2021 = = 0.58
Book Value 173.80
Price Per Share 100
2022 = = 0.63
Book Value 159.98
PFCFR (Price to Free Cash Flow Ratio)
Price Per Share 100

2021 = = 3.40
2021 = = 3.40
FCF Per Share 29.39
Price Per Share 100
2022 = = 5.77
FCF Per Share 17.32
Campina Ice Cream Industry, Tbk

Tahun 22 analisis :
### 1. Gross profit margin (GPM) di tahun 2018-2021 cenderung fluktuatif. GPM mengalami peningkatan yang
###
### 2. Berdasarkan hasil analisis menggunakan Price earning ratio (PER), menunjukkan bahwa PT Campina Ice
###
### 3. Pada perhitungan price to book ratio, dapat dilihat bahwa PT Campina Ice Cream Industry, Tbk mengalam
4. Dividend Per Share (DPS) merupakan pembagian laba yang dibagikan kepada semua pemegang saham sec
###
5. Dividen yield perusahaan pada tahun 2018 hingga 2021 cenderung konstan. Apabila dividen yield mening
6. Dividen payout ratio (DPR) pada PT Campina Ice Cream Industry, Tbk terlihat fluktuatif dari tahun 2018
FCFF
EPS
PER
PBR
PFCFR
PT CAMPINA ICE CREAM IN
RASIO PENILAIAN PASAR
CAMPINA ICE CREAM INDUST

FCFF EPS PER P
2500.00%
2000.00%
1
1500.00%
1000.00%
5
500.00%
0.00% 0.00% 0.00% 0

0
2021
Tahun 2021
EPS ###
= = 17.00
(Earning Per Share) 5,885,000,000
PER 100
= = 5.88
(Price Earning Ratio) 17.00
PBR 100
= = 0.58
(Price to Book Ratio) 173.80
PFCFR 100
= = 3.40
rice to Free Cash Flow Ratio) 29.39
Tahun 2022
###
EPS (Earning Per Share) = = 20.60
5,885,000,000
100
PER (Price Earning Ratio) = = 4.85
20.60
100
PBR (Price to Book Ratio) = = 0.63
159.98
PFCFR (Price 100

to Free Cash = = 5.77
Flow Ratio) 17.32
M mengalami peningkatan yang semula pada tahun 2018 sebesar 1.052,63% meningkat sebanyak 251,68 menjadi 1.304,31% di tahun 2019, hal tersebut d
njukkan bahwa PT Campina Ice Cream Industry, Tbk mengalami penurunan dimana pada tahun 2018 sebesar 950% kemudian turun menjadi 766,69% pa
e Cream Industry, Tbk mengalami sedikit penurunan pada tahun 2019 sebesar 66,47% turun sebanyak -3,56% dibandingkan tahun sebelumnya. Penuruna
epada semua pemegang saham secara proporsional sesuai dengan jumlah lembar saham yang dimilikinya, besarnya Dividend Per Share yang dibagikan ma
an. Apabila dividen yield meningkat satu satuan maka harga saham perusahaan akan mengalami penurunan demikian pun sebaliknya. Kegiatan operasiona
erlihat fluktuatif dari tahun 2018 hingga 2021. Adanya DPR yang menurun menggambarkan bahwa meskipun laba yang meningkat, DPR menurun. Hal in
2021 2022
0.00% 17.00 20.60

0.00% 5.88 4.85
0.00% 0.58 0.63
3.40 5.77
PASAR
PT
CREAM INDUSTRY TBK
EPS PER PBR
20.60
17.00
5.88
4.85
0.00% 0.58
0.00 0.63
0.00
2021 2022
% di tahun 2019, hal tersebut dipengaruhi oleh penjualan yang meningkat hal ini pun berbanding lurus dengan peningkatan HPP. Berdasarkan peningkata
dian turun menjadi 766,69% pada tahun 2019. Kemudian pada tahun-tahun selanjutnya yaitu 2020 dan 2021 nilai PER cenderung fluktuatif. Adapun fakto
n tahun sebelumnya. Penurunan ini berlanjut pada tahun-tahun mendatang yaitu tahun 2020 dan 2021. Adanya penurunan ini sebagian besar disebabkan o
d Per Share yang dibagikan maka investor akan lebih berminat terhadap saham yang dikeluarkan perusahaan sehingga perusahaan akan menaikkan harga
ebaliknya. Kegiatan operasional perusahaan tetap karena nilai Dividen yield yang konstan. Hal ini dapat mempengaruhi keputusan investor karena apabila
eningkat, DPR menurun. Hal ini karena nilai dividen per sahamnya menurun. Penurunan dividen yang dibayarkan sebagai signal bahwa prospek perusahaa
HPP. Berdasarkan peningkatan tersebut maka PT Campina Ice Cream Industry, Tbk. menunjukkan semakin besar tingkat kembalian keuntungan kotor ya
erung fluktuatif. Adapun faktor -faktor yang mempengaruhi Price Earning Ratio (PER) yaitu Dividend Payout Ratio, Rate of Return, dan pertumbuhan di
ni sebagian besar disebabkan oleh naiknya book value pada tiap tahun.
sahaan akan menaikkan harga saham yang dikeluarkannya. Dividen per share PT Campina Ice Cream Industry, Tbk cenderung konstan untuk tahun 2018-
putusan investor karena apabila nilai Dividen yield terus menurun, terdapat kemungkinan investor tidak tertarik lagi untuk menanamkan modalnya dan beg
ignal bahwa prospek perusahaan kurang menguntungkan, sehingga akan menimbulkan reaksi harga saham yang negatif.
kembalian keuntungan kotor yang diperoleh perusahaan terhadap penjualan bersihnya. Semakin efisien biaya yang dikeluarkan perusahaan untuk menunja
of Return, dan pertumbuhan dividen atau Dividend Growth Ratio (DGR). Price earning ratio yang tinggi mengindikasikan investor mengharapkan pertum
ung konstan untuk tahun 2018-2021. Hal ini menunjukkan bahwa perusahaan mampu untuk mempertahankan pembagian divide saham kepada semua pem
menanamkan modalnya dan begitu pula sebaliknya.

kan perusahaan untuk menunjang kegiatan penjualan sehingga pendapatan yang diperoleh menjadi meningkat. Meskipun EPS PT Campina Ice Cream Ind
nvestor mengharapkan pertumbuhan laba bersih yang tinggi dari perusahaan. Price earning ratio yang tinggi pada saham dapat diinterpretasikan sebagai s
ivide saham kepada semua pemegang saham secara proposional, dan akan menyebabkan investor akan lebih mempercayai PT Campina Ice Cream Industr
PS PT Campina Ice Cream Industry, Tbk. mengalami penurunan yang cukup signifikan pada tahun 2020 yaitu sebanyak -555,87, tetapi nilai EPS kembal
pat diinterpretasikan sebagai saham yang mahal jika pada periode waktu mendatang perusahaan tidak mampu meraih laba bersih yang lebih tinggi. Berda
PT Campina Ice Cream Industry, Tbk dalam menanamkan modalnya.

55,87, tetapi nilai EPS kembali meningkat cukup tinggi pada tahun 2021 dibandingkan tahun-tahun sebelumnya yaitu sebanyak 951,93 dibandingkan tahu
bersih yang lebih tinggi. Berdasarkan hasil analisis di atas maka Campina Ice Cream Industry, Tbk maka keuntungan murni yang dihasilkan oleh perushaa
nyak 951,93 dibandingkan tahun 2020. Semua perubahan pada nilai EPS sebagian besar dipengaruhi oleh naik turunnya nilai Earning after tax (EAT) peru
yang dihasilkan oleh perushaan cenderung fluktuatif.

ai Earning after tax (EAT) perusahaan.

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Uraian 31 December 2018 31 December 2019

478,735,929,325.00 610,486,190,679.00 506,458,110,482

37,377,630,667.00 41,732,263,660.00 46,928,766,212

68,496,672,000.00 60,113,618,000.00 60,911,639,000

588,500,000,000.00 588,500,000,000.00 588,500,000,000

ANALISIS PERBANDINGAN NERACA

Naik/Turun % 31 December 2019 31 December 2020 Naik/Turun %

66,929,344,918.00 23.81% 348,062,973,183.00 478,735,929,325.00 ### 37.54%

822,916,758.00 12.12% 7,613,680,245.00 7,693,025,289.00 79,345,044.00 1.04%

-2,704,328,333.00 -6.59% 38,362,483,129.00 37,377,630,667.00 -984,852,462.00 -2.57%

7,306,101,000.00 12.70% 64,836,341,000.00 68,496,672,000.00 3,660,331,000.00 5.65%

0.00 0.00% 588,500,000,000.00 588,500,000,000.00 0.00 0.00%

0.00 0.00% 0.00 0.00 0.00 0.00%

31 December 2020 31 December 2021 Naik/Turun % 31 December 2021 31 December 2022

478,735,929,325.00 610,486,190,679.00 ### 27.52% 610,486,190,679.00 506,458,110,482

7,693,025,289.00 8,545,230,729.00 852,205,440.00 11.08% 8,545,230,729.00 0

37,377,630,667.00 41,732,263,660.00 4,354,632,993.00 11.65% 41,732,263,660.00 46,928,766,212

68,496,672,000.00 60,113,618,000.00 -8,383,054,000.00 -12.24% 60,113,618,000.00 60,911,639,000

588,500,000,000.00 588,500,000,000.00 0.00 0.00% 588,500,000,000.00 588,500,000,000

0.00 2,850,828,312.00 2,850,828,312.00 0.00% 2,850,828,312.00 26,970,202,943

Uraian 31 December 2018 31 December 2019

478,735,929,325 610,486,190,679 506,458,110,482 27.994 32.913 44.047 53.213 47.598

7,693,025,289 8,545,230,729 0 0.676 0 0.708 0.745 0.000

37,377,630,667 41,732,263,660 46,928,766,212 4.089 3.628 3.439 3.638 4.410

68,496,672,000 60,113,618,000 60,911,639,000 5.729 6.131 6.302 5.240 5.725

588,500,000,000 588,500,000,000 588,500,000,000 58.599 55.649 54.146 51.296 55.308

0 2,850,828,312 26,970,202,943 0 0 0 0.248 2.535

COMMON SIZE TOTAL ASSETS PT ICE CREAM INDUSTRY TBK

COMMON SIZE TOTAL ASSETS PT ICE CREAM INDUSTRY TBK

-67.62% 70.78% 3.70%

-46.16% -18.86% 19.86%

40.24% 17.12% -106.24%

-295.09% -150.25% -285.00%

281,133,628,265 348,062,973,183.00 478,735,929,325.00 610,486,190,679.00 506,458,110,482

6,790,763,487 7,613,680,245.00 7,693,025,289.00 8,545,230,729.00 0

41,066,811,462 38,362,483,129.00 37,377,630,667.00 41,732,263,660.00 46,928,766,212

57,530,240,000 64,836,341,000.00 68,496,672,000.00 60,113,618,000.00 60,911,639,000

588,500,000,000 588,500,000,000.00 588,500,000,000.00 588,500,000,000.00 588,500,000,000

2018 885,422,598,655 = 0.88 2018 91,756,451,975 = 0.09

2019 935,392,483,850.00 = 0.88 2019 141,726,337,170.00 = 0.13

2020 961,711,929,702.00 = 0.88 2020 168,045,783,022.00 = 0.15

2021 1,022,814,971,132.00 = 0.89 2021 232,945,202,944.00 = 0.20

2018 84,038,783,563.00 = 0.08 2018 5,737,875,000,000 =

2019 99,535,473,132.00 = 0.09 2019 2,259,840,000,000 =

2020 56,816,360,398.00 = 0.05 2020 2,200,990,000,000 =

2021 126,156,941,830.00 = 0.11 2021 1,577,180,000,000 =

Harga Saham 2018 975 MV 2018 5,737,875,000,000

38,137,036,966 2018 961,136,629,003 = 0.96

14,217,730,663 2019 1,028,952,947,818 = 0.97

13,468,509,384 2020 956,634,474,111 = 0.88

9,074,666,056 2021 1,019,133,657,275 = 0.89

Uraian ### ###

Uraian % 2018 % 2019

31 December 2020 ### ### % 2018 % 2019 % 2020 % 2021 2022%

478,735,929,325 610,486,190,679 506,458,110,482 100 123.81% 170.29% 217.15% 180.15%

7,693,025,289 8,545,230,729 0 100 112.12% 113.29% 125.84% 0.00%

37,377,630,667 41,732,263,660 46,928,766,212 100 93.41% 91.02% 101.62% 114.27%

68,496,672,000 60,113,618,000 60,911,639,000 100 112.70% 119.06% 104.49% 105.88%

588,500,000,000 588,500,000,000 588,500,000,000 100 100 100 100 100

2,850,828,312 26,970,202,943 100

% 2020 % 2021 31 December 2022 2018

Uraian ### ### ### 31 December 2021

Laba (Rugi) Per Saham Dasar dari Operasi yang