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Analisis Laporan Keuangan Gajah Tunggal
Analisis Laporan Keuangan Gajah Tunggal
A. Horizontal Analysis
Increase or Decrease
during 2013
2014 2013 Amount Percent
ASSETS
Current Assets 6,283,252 6,843,853 (560,601) (8,19%)
Non Current Assets 9,759,645 8,506,901 1,252,744 14,73%
Total Assets 16,042,897 15,350,754 692,143 4,51%
LIABILITIES
Current Liabilities 3,116,223 2,964,235 151,988 5,13%
Non Current Liabilities 6,943,382 6,662,176 281,206 4,22%
Total Liabilities 10,059,605 9,626,411 433,194 4,50%
EQUITY
Share Capital-Ordinary 1,742,400 1,742,400 - 0,00%
Increase or Decrease
during 2013
2014 2013 Amount Percent
Net Sales 13,070,734 12,352,917 717,817 5,81%
Cost Of Good Sold 10,625,591 9,864,990 760,601 7,71%
Gross Profit 2,445,143 2,487,927 (42,784) (1,72%)
B. Vertical Analysis
December 31
2014 2013
Amount Percent Amount Percent
ASSETS
Current Assets 6,283,252 39,16% 6,843,853 44,58%
Non Current Assets 9,759,645 60,84% 8,506,901 55.42%
Total Assets 16,042,897 100% 15,350,754 100%
LIABILITIES
Liabilities current assets 3,116,223 19,42% 2,964,235
Liabilities Non Current
Assets 6,943,382 43,28% 6,662,176
Total Liabilities 10,059,605 62,70% 9,626,411
EQUITY
Share Capital-Ordinary 1,742,400 10,86% 1,742,400 19,31%
Additional paid in capital (502,515) (3,13%) (502,515) 3,27%
Other Comprehensive 712,223 4,43% 688,294 4,48
Retained Earnings
Appropriated 55,000 0,34% 50,000 0,0032%
Unappropriated 3,976,623 24,78% 3,746,603 24,40%
Total 5,983,731 37,29% 5,724,782 37,29%
Less cost of Treasury stocks-
254000 (439) 0,002% (439) 0,002%
Total Equity 5,983,731 37,29% 5,724,343 37,29
Total Equity and Liabilities 16,042,897 100% 15,350,754 100%
2014 2015
Amount Percent Amount Percent
Net Sales 13,070,734 100% 12,352,917
Cost Of Good Sold 10,625,591 9,864,990
Gross Profit 2,445,143 2,487,927