FINANCIAL STATEMENT ANALYSIS

SOAL:
PT. Agung Persada sebuah Perusahaan di Bekasi mempunyai Sebagian informasi tentang
Neraca dan Laporan Rugi-Laba untuk tahun yang berakhir 31 Desember 2022 sbb:
PT. Agung Persada
Balance Sheet
Per 31 Desember 2022

Current Assets Currrent Liabilities

Cash Rp 100.000 Account Payable Rp 125.000

Marketable Securities RP 150.000 Notes Payable Rp 125.000
Account Receivable Rp 50.000 Total Current Liabilities Rp 250.000
Merchandise Inventory Rp 200.000
Total Current Asset Rp 500.000 Long Term debt
Bond Payable 5% Rp 500.000
Fixed Asset (Net) Rp 1.500.000
Equities
Capital Stock Rp 1.000.000
Retained Earning Rp 250.000

Total Assets Rp 2.000.000 Liabilities & Equities Rp 2.000.000

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PT. Agung Persada

Income Statement
End, 31 Desember 2022

Net Sales Rp 400.000.000

Cost of Goods Sold Rp ( 2.500.000)
Gross Profit Rp 1.500.000

Operating Expenses
Selling expenses Rp 550.000
General Administrasi & Expenses Rp 400.000
Total Expenses Rp 950.000

Net Profit Rp 550,000

Interest Bond (Rp 50.000)

Earning before Tax Rp 500.000

Tax Rp (141.250)
Earning after Tax Rp 358.750
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Diminta: Hitung ratio serta tingkat Perputaran tahun 2022 dengan alokasi Rasio (1) Liquiditas; (2)
Solvabilitas; (3) Aktivitas; (4) Profaitabilitas