Nama : Aria Murdana

Nim : 14.33.0282

Mata Kuliah : analisa laporan keuangan

Horisontal Common Size Analysis

Akun % 2011 % 2012 % 2013 % 2014

Total Revenue 100,00% 107,35% 117,66% 140,98%

Cost Of Goods Sold 100,00% 105,40% 125,67% 147,27%
Gross Profit 100,00% 110,74% 103,74% 130,05%
Operating Income 100,00% 108,08% 94,02% 124,39%
Net Interest Exp. 100,00% -2,20% -40,99% -49,34%
Net Income 100,00% 100,20% 74,88% 101,98%
Horisontal Common Size Analysis

Akun % 2011 % 2012 % 2013 % 2014

ASSETS
Total Cash & ST Investments
100,00% 27,17% 84,60% 82,55%
Total Receivables
100,00% 306,08% 125,65% 847,85%
Inventory
100,00% 162,23% 104,30% 184,29%
Total Current Assets
100,00% 95,87% 91,10% 148,65%
Net Property, Plant & Equipment
100,00% 128,45% 156,04% 168,02%
Total Assets
100,00% 121,71% 146,63% 168,63%

LIABILITIES
Short-term Borrowings
- 100,00% 186,10% 250,61%
Curr. Port. of LT Debt
- - 100,00% 134,56%
Total Current Liabilities
100,00% 177,20% 256,16% 369,83%

Long-Term Debt
- - 100,00% 54,55%
Pension & Other Post-Retire. Benefits
100,00% 153,09% 118,43% 137,80%
Total Liabilities
100,00% 171,76% 264,03% 346,43%
Total Equity
100,00% 111,15% 121,86% 131,10%

Total Liabilities And Equity

100,00% 121,71% 146,63% 168,63%
 Metode common size vertical

Laporan laba rugi

Akun 2011 % 2012 % 2013 % 2014 %

Total Revenue 10.772.582,0 100,00 11.564.319,0 100,00 12.674.999,0 100,00 15.187.156,0 100,00
Cost Of Goods Sold 6.837.674,0 63,47 7.206.837,0 62,32 8.593.064,0 67,79 10.069.842,0 66,30
Gross Profit 3.934.908,0 36,53 4.357.482,0 37,68 4.081.935,0 32,20 5.117.314,0 33,69
Operating Income 3.195.661,0 29,66 3.453.729,0 29,86 3.004.546,0 23,70 3.975.071,0 26,17
Net Interest Exp. 93.433,0 0,87 (2.057,0) 0,02 (38.296,0) 0,30 (46.101,0) 0,30
Net Income 2.405.564,0 22,33 2.410.259,0 20,84 1.801.397,0 14,21 2.453.156,0 16,15
 Neraca konsolidasi

Metode common size vertical

Akun 2011 % 2012 % 2013 % 2014 %

ASSETS
Total Cash & ST Investments 838.190,0 8,21 227.769,0 1,83 709.090,0 4,74 691.915,0 4,02
Total Receivables 16.358,0 0,16 50.068,0 0,40 20.554,0 0,14 138.691,0 0,80
Inventory 769.903,0 7,54 1.249.050,0 10,06 802.978,0 5,37 1.418.851,0 8,24
Total current assets 1.857.025,0 18,20 1.780.395,0 14,33 1.691.694,0 11,30 2.760.495,0 16,04
Net property, plant & equipment 7.702.571,0 75,48 9.894.266,0 79,66 12.018.826,0 80,32 12.941.510,0 75,21
Total Assets 10.204.495,0 100,00 12.419.820,0 100,00 14.963.190,0 100,00 17.207.582,0 100,00

LIABILITIES
Short-term borrowings 0 - 971.950,0 7,82 1.808.765,0 12,09 2.435.815,0 14,15
Curr. Port. Of LT Debt 0 - 0 - 342.816,0 2,29 461.305,0 2,68
Total current liabilities 1.467.569,0 14,38 2.600.540,0 20,94 3.759.265,0 25,12 5.427.462,0 31,54

Long-term debt 0 - 0 - 571.359,0 3,82 311.693,0 1,81

Pension & other post-retire, benefits 277.447,0 2,72 424.755,0 3,42 328.569,0 2,19 382.326,0 2,22
Total liabilities 1.778.337,0 17,43 3.054.409,0 24,59 4.695.331,0 31,38 6.160.612,0 35,80
Total equity 8.426.158,0 82,57 9.365.411,0 75,41 10.267.859,0 68,62 11.046.970,0 64,20
Total liabilities and equity 10.204.495,0 100,00 12.419.820,0 100,00 14.963.190,0 100,00 17.207.582,0 100,00