Rasio operasi Rumus

Revenue growth rate (current year revenue ‒ prior year revenue) :

Gross margin percentage
Operating margin percentage
Effective income tax rate
Day receivables outstanding
Days payable outstanding
Inventory turnover
prior year revenue
Gross margin : revenues
Operating income : revenues
Income taxes : earnings before income taxes
(EBIT)
(Average accounts receivable balance :
revenue) : 365
(Average accounts payable balance : cost of
sales) : 365
Cost of sales : average inventory balance

Rasio operasi Perhitungan Persentase

Revenue growth rate (56.099.346 – 51.339.279)/ 9.27 %

51.339.279
Gross margin percentage 43.648.418/56.099.346 77.8%

Operating margin percentage 35.511.374/56.099.346 63.3%

Effective income tax rate 6.280.881/35.511.374 17,9%

Day receivables outstanding (349.988.000+94.371.000):2/ 1,445.6 days

56.099.346 : 365
Days payable outstanding (13.496.806 + 7.281.676):2/ 304.6 days
12.450.928 : 365
 Rumus
Current ratio Current asset : current liabilities
Quick ratio (Cash and short term investments) :
current liabilities
Debt to capital ratio Debt : (debt + minority interest +
equity)
Interest coverage ratio Earnings before income taxes :
interest expense

Rasio Kredit Perhitungan Persentase

Current ratio 26.439.088/57.877.082 45.68%

Quick ratio

Debt to capital ratio 16.244.296/(16.244.296+431.112.837) 3.63 %

Interest coverage ratio 35.511.374/172.180 20.62%

Rasio investasi Rumus

Price-to-earnings ratio Stock price : diluted earnings per share

Market-to-book ratio Stock price : book value per share

Return on capital Net income plus after tas interest expense :
average total capital

Return on common equity Net income : average common equity

 Rasio investasi perhitungan persentase

Price-to-earnings ratio 1.500/0.05 30,000

Market-to-book ratio N

Return on capital

Return on common equity 46.380.873/(431.112.837+392.156.964):2 11.27%