PERBANDINGAN
LAPORAN
KEUANGAN
ALASAN ANALISIS
Change Change
2001 2000
(in mil.) %
Sales $ 13,234 $13,994 $ (760) (5.4)%
Cost of goods sold 8,670 8,375 295 3.5
Gross profit $ 4,564 $ 5,619 $ (1,055) (18.8)
Operating Expenses:
Selling, general and admin. 2,781 2,665 116 4.4
Research and development 779 784 (5) (0.6)
Restructuring costs 659 (44) 703 -
Earnings from operations $ 345 $2,214 $(1,869) (84.4)
Interest Expense and other 237 82 155 189.0
Other income (charges) - - - -
Earnings before income taxes $ 108 $ 2,132 $ (2,024) (94.9)
Provision for income taxes 32 725 (693) (95.6)
Net earnings $ 76 $ 1,407 $ (1,331) (94.6)
HAL YANG PERLU
DIPERHATIKAN
Laba atau Rugi Operasional maupun insidental.
Muncul dan lunasnya hutang maupun perubahan
bentuk hutang.
Pengeluaran penarikan kembali modal saham.
Perubahan-perubahan yang mencolok.
ANALISIS LAPORAN R/L
DIPERBANDINGKAN
Pos Pe riode Naik (Turun) Ratio % dari Total
Rugi/Laba 2015 2016 Rp. % 2015 2016
Penjualan Bersih 370,152 385,281 15,129 4.09 1.04 100.00 100.00
HPP 329,177 339,824 10,647 3.23 1.03 88.93 88.20
Penyusutan 5,823 6,019 196 3.37 1.03 1.57 1.56
Pemeliharaan dan Reparasi 2,311 2,292 (19) (0.82) 0.99 0.62 0.59
Biaya Sewa 2,635 3,015 380 14.42 1.14 0.71 0.78
Pajak Kekayaan 6,677 6,814 137 2.05 1.02 1.80 1.77
Jml HPP dan Biaya 346,623 357,964 11,341 3.27 1.03 93.64 92.91
Pendapatan Operasi 23,529 27,317 3,788 16.10 1.16 6.36 7.09
Biaya Bunga 2,798 2,817 19 0.68 1.01 0.76 0.73
20,731 24,500 3,769 18.18 1.18 5.60 6.36
Pajak Perseroan 8,574 12,100 3,526 41.12 1.41 2.32 3.14
Laba Bersih 12,157 12,400 243 2.00 1.02 3.28 3.22
ANALISIS NERACA
DIPERBANDINGKAN
Pos 3 1 De s e mbe r Na ik (Turun) Ra tio % da ri To ta l
Ne ra c a 2015 2016 Rp. % 2015 2016
Kas 10,112 7,439 (2,673) (26) 0.74 4.40 3.22
Surat Berharga 21,482 7,580 (13,902) (65) 0.35 9.35 3.28
Piutang (Net) 70,213 72,344 2,131 3 1.03 30.55 31.34
Persediaan 49,174 50,092 918 2 1.02 21.40 21.70
Persekot Biaya 3,095 3,177 82 3 1.03 1.35 1.38
Aktiva Lancar lainnya 11,036 1,471 (9,565) (87) 0.13 4.80 0.64
Jumlah Aktiva Lancar 165,112 142,103 (23,009) (14) 0.86 71.84 61.56
Investasi Jk. Panjang 1,513 310 (1,203) (80) 0.20 0.66 0.13
Mesin-Mesin (Net) 16,841 20,251 3,410 20.25 1.20 7.33 8.77
Gedung (Net) 25,132 39,427 14,295 56.88 1.57 10.93 17.08
Tanah 21,000 28,560 7,560 36.00 1.36 9.14 12.37
Total Aktiva Tetap 62,973 88,238 25,265 40.12 1.40 27.40 38.23
Aktiva Lain-lain 236 184 (52) (22.03) 0.78 0.10 0.08
Total Aktiva 229,834 230,835 1,001 0.44 1.00 100 100
Hutang lancar 56,157 46,417 (9,740) (17.34) 0.83 24.43 20.11
Hutang Jangka Panjang 27,925 21,178 (6,747) (24.16) 0.76 12.15 9.17
Jumlah Hutang 84,082 67,595 (16,487) (19.61) 0.80 36.58 29.28
Saham Prioritas 9,700 9,700 - - 1.00 4.22 4.20
Saham Biasa 8,900 12,800 3,900 43.82 1.44 3.87 5.55
18,600 22,500 3,900 20.97 1.21 8.09 9.75
Surplus Saham Biasa 9,913 11,240 1,327 13.39 1.13 4.31 4.87
Laba Ditahan 102,239 111,500 9,261 9.06 1.09 44.48 48.30
Cadangan Expansi 15,000 18,000 3,000 20.00 1.20 6.53 7.80
Total Modal 145,752 163,240 17,488 12.00 1.12 63.42 70.72
Total Passiva 229,834 230,835 1,001 0.44 1.00 100 100
TREND DALAM PERSENTASE
1,000
800
Kas
600 Piutang (Netto)
Persediaan
400
200
-
1 2 3 4 5
TREND BEBERAPA POS R/L
4,500
4,000
3,500
Penjualan Netto
3,000
HPP
2,500
Laba Kotor
2,000
Biaya Operasi
1,500
Laba Operasi
1,000
500
-
1 2 3 4 5
TERIMA KASIH