I.

Rasio Likuiditas (aliran uang)

a. Net Working Capital = current asset current liabilities
current assets
b. Current Ratio = c urrent liabilities
c urrent assetsinventory
c. Acid Test ratio/ quick ratio =
c urrent liabilities

II.

Rasio Aktivitas

cost of goods sold

averageinventory
(satuannya kali x, semakin besar perputaran barang maka

a. Inventory turn over =

akan semakin bagus)

averageinventory x 360
c ost of goods sold
(satuannya hari, semakin sedikit/ cepat harinya maka semakin

b. Average of inventory =

bagus)

annual credit sales

ave rage account receivable
ave rage account receivable x 360
d. Average of account receivable =
annual credit sales
c. Account receivable t.o =

III.

Debt Ratio

IV.

Profit Ability ratio

gross profit
sales
operating profit
Operating profit margin =
sales
EAT
Next profit margin = sales
sales
Total assets turn over = total assets
Return on investment (ROI)
Return on equity (ROE)

a. Gross profit margin =

b.
c.
d.

e.
f.