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Working Capital Ratios and Formulas

This document defines and provides formulas for various liquidity, solvency, activity, profitability, and break-even point ratios used to analyze a company's financial performance and position. Key ratios include current ratio, quick ratio, receivables turnover, inventory turnover, gross profit margin, return on assets, break-even point based on units or sales, degree of operating leverage, and degree of financial leverage. Formulas are provided to calculate each ratio based on elements of a company's balance sheet and income statement.

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1K views5 pages

Working Capital Ratios and Formulas

This document defines and provides formulas for various liquidity, solvency, activity, profitability, and break-even point ratios used to analyze a company's financial performance and position. Key ratios include current ratio, quick ratio, receivables turnover, inventory turnover, gross profit margin, return on assets, break-even point based on units or sales, degree of operating leverage, and degree of financial leverage. Formulas are provided to calculate each ratio based on elements of a company's balance sheet and income statement.

Uploaded by

Fikih
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

LIKUIDITAS

Current Ratio

Cash Ratio

RUMUS
current assets
current liabilities

cash+marketable securities
current liabilities
ATAU

Quick Ratio

x 100%

x 100%

current assetsinventory
current liabilities

x 100%

cash+marketable securities+receivable
current liabilities

100%
Working capital (profit) to total assets
ratio

net working capital


total assets

x 100%

ATAU

working capital (modal kerja)


total assets

100%
Net working capital

current assets current liabilities

SOLVABILITAS
Total assets to total debt ratio

Total equity to debt ratio

Total equity to long term debt ratio

Tangible assets debt coverage

RUMUS
total assets
total debt

x 100%

total equity
total debt

x 100%

total equity
long term debt

x 100%

total assetsintangiblecurrent liabilities


x
long term debt
100%

Time interest earned ratio

EBIT
interest

x 100%

AKTIVITAS

RUMUS

Total assets turn over

net sales
total assets

Receivable turn over

net credit sales


averagereceivable

x 1 kali

penjualan kredit
ratarata piutang

x 1 kali

x 1 kali

atau

Average receivable

receivable awal tahun+ receivable akhir tahun


2

Average receivable collection period

averagereceivable
net credit sales

x 360

Inventory turnover

cost of goods sold


average inventory

x 1 kali

Finish goods turn over

cost of good sold


average finish goods inventory

Average days inventory

average inventory
cost of goods sold

Working capital turn over

net sales
net working capital

Net working capital


Current assets turn over

Cost of goods manuvakture

x 1 kali

x 360

x 1 kali

current assets current liabilities

net sales
current assets

x 1 kali

Pers. GIP awal tahun + cost of RM used +

direct labor
persediaan

factory

cost of raw material used


average RM inventory

Raw material turn over

overhead

x 1 kali

Cost of raw material used

RM awal tahun + pembelian RM akhir


tahun

RENTABILITAS
Gross profit margin

RUMUS

Gross profit on sale

Sales- cost of goods sold

Operating profit
income rasio

gross profit on sale


sales

margin

EBIT
net sales

operating

EBIT
Operating rasio
Operating expenses

Sales COGS operating expenses

operating expenses
net expenses
General expenses + adm expenses +
sales expenses

Net profit margin / sales margin

EAT
net sales

ROA

EBIT
total assets

atau

operating profit margin x total assets


turn over
Net earning power ratio / ROI
NOI

EAT
total assets
Net sales operating ratio

Rentabilitas ekonomi

L
M

x 100% atau

NOI
NOA

Keterangan :
L

; jumlah laba yang diperoleh selama periode tertentu

: jumlah modal atau aktiva yang digunakan untuk menghasilkan laba tsb.

BEP
BEP(Q) atas dasar unit

RUMUS

FC
pv
BEP

(S)

atas dasar penjualan dalam rupiah

FC
VC
1
s
Keterangan :
BEP

: break even point

: quantity (jumlah produk yang dihasilkan dan dijual)

FC

: Fixed cost

: price (harga jual perunit)

: biaya variable

Vc

: variable cost

: volume penjualan

DOL (tingkat operating laverage)

Q( PV )
Q ( PV )F

perusahaan EBIT
perubahan unit penjualan

EBIT

EBIT

S
S

Keterangan
Q

: jumlah unit (total quantity)

: harga perunit

: biaya variable perunit

: biaya tetap per unit

DFL (tingkat financial laverage)

perubahan EPS
perubahan EBIT

EPS
EPS

EBIT
EBIT

EBIT
EBIT iB

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