1. LEVEGE RATIOS 2.

LIQUID

b. Time interest earned ration 2007 dan 2006

diket: 2007 2006
ebit: 5,320 5,280
interest: 1,320 940
ditanya: TIME INTEREST EARNED RATION 2007 dan 2006?
jawab:
2007 TIME INTEREST EARNED RATION= EBIT
INTEREST
= 5,320
1,320
= 4.03 KALI
2006 TIME INTEREST EARNED RATION= EBIT
INTEREST
= 5,280
940
= 5.62 KALI
2. LIQUIDITY RATIOS 3. ACTIVITY RATIONS

a. inventory turnover 2007 dan 2006

diket:
penjualan bersih
persediaan
ditanya: inventory turnover 207 dan 2006
dijawab:
2007 inventory turnover=

=
=
2006 inventory turnover=

=
=

b. receivable turnover 2007 dan2006

diket:
piutang
penjualan bersih
ditanya: receivable turnover 2007 dan2006?
jawab:
2007 receivable turnover=

=
=
2006 receivable turnover=

=
=

c. fixed asset turnver 2007 dan 2006

diket:
sales
 fixed aseet:
tanah dan gedung
dikurangi depresiasi

ditanya: fixed asset turnuver 2007 dan 2006

jawab:
2007 fixed asset turnuver =

=
=
2006 fixed asset turnuver =

=
=

d. total asset turnover 2007 dan 2006

diket:
sales
asset:
total aktiva lancar
total aktiva tetap bersih

ditanya: total asset turnover 2007 dan 2006?

dijawab:
2007 total assets turnover=

=
=
2006 total assets turnover=

=
=
VITY RATIONS 4. PROFITABILITY RATIOS

a. return on assets (ROA) 2007 dan 2006

2007 2006 diket: 2007 2006
60,000 57,000 earning after tax 2,400 2,600
6,000 4,300 total aset:
07 dan 2006 total aktiva lancar 14,000 12,200
total aktiva tetap bersih 26,000 21,400
sales 40,000 33,600
inventory ditanya: return on assets (ROA) 2007 DAN 2006?
60,000 dijawab:
6,000 2007 return on assets (ROA)= earning after tax
10.00 kali total assets
= 2,400
sales 40,000
inventory = 0.06 kali
57,000 = 6%
4,300 2006 return on assets (ROA)= earning after tax
13.26 kali total assets
= 2,600
33,600
= 0.08 kali
= 8%
2007 206
7,000 6,300
60,000 57,000 b. return on equty(REO) 2007 DAN 2006
007 dan2006? a. diket: 2007 2006
earning after tax 2,400 2,600
sales modal sendiri:
receivable saham biasa 3,000 3,000
60,000 agio 1,800 1,800
7,000 laba ditahan 13,200 12,800
8.571 kali 18,000 17,600
ditanya: return on equty(REO) 2007 DAN 2006?
sales diawab:
receivable 2007 return on equty(REO)= earning after tax
57,000 total aquity
6,300 = 2,400
9.048 kali 18,000
= 0.133 kali
= 13%
2006 return on equty(REO)= earning after tax
total aquity
2007 2006 = 2,600
60,000 57,000 17,600
 = 0.148 kali
36,000 29,400 = 15%
10,000 8,000
26,000 21,400
2007 dan 2006 c. net profit margin 2007 dan 2006
diket: 2007 2006
sales earning after tax 2,400 2,600
total fixed asset sales 60,000 57,000
60,000 ditanya: net profit margin 2007 dan 2006?
26,000 dijawab:
2.308 kali 2007 net profit margin= earning after tax
sales
sales = 2,400
total fixed asset 60,000
57,000 = 0.04 kali
21,400 = 4%
2.664 kali 2006 net profit margin= earning after tax
sales
= 2,600
57,000
= 0.05 kali
2007 2006 = 5%
60,000 57,000

14,000 12,200 d. basic earning power 2007 dan 2006

26,000 21,400 diket: 2007 2006
40,000 33,600 ebit 5,320 5,280
007 dan 2006? total asset:
total aktiva lancar 14,000 12,200
sales total aktiva tetap bersih 26,000 21,400
total assets 40,000 33,600
60,000 ditanya: basic earning power 2007 dan 2006?
40,000 dijawab:
1.500 kali 2007 basic earning power= Ebit
Total asset
sales = 5,320
total assets 40,000
57,000 = 0.133 kali
33,600 = 13%
1.696 kali 2006 basic earning power= Ebit
Total asset
= 5,280
33,600
= 0.16 kali
= 16%
 5. MARKET VALUE RATIOS

a. devident payout ratio (DPR)

diket: 2007 2006
dividen 1600 1800
earning after tax 2400 2600
ditanya: devident payout ratio (DPR)?
dijawab
2007 devident payout ratio (DPR)= deviden
earning after taxes
= 1600
2400
= 0.667 kali
= 67%
2006 devident payout ratio (DPR)= deviden
earning after taxes
= 1800
2600
= 0.692 kali
= 69%
1. LEVEGE RATIOS 2. LIQUIDITY RATIOS
a. Debet ratio 2007 dan 2006 a.current ration 2007 dan
diket: 2007 2006 diket:
debt:
total utang lancar 6,000 4,400
utang jangka panjang 16,000 11,600
22,000 16,000
asset:
total aktiva lancar 14,000 12,200
total tetap bersih 26,000 21,400
40,000 33,600
ditanya: debet ration 2007 dan 2006 ?
jawab:
DEBT RATION 2007 2006
TOTAL DEBT 22,000 16,000
TOTAL ASSETS 40,000 33,600 ditanya:
= 0.55 0.476 jawab
= 55% 48%

b. Time interest earned ration 2007 dan 2006

diket: 2007 2006
ebit: 5,320 5,280
interest: 1,320 940
ditanya: TIME INTEREST EARNED RATION 2007 dan 2006? b. quick ration 2007 dan
jawab: diket:
TIME INTEREST EARNED RATION 2007 2006
EBIT 5,320 5,280
INTEREST 1,320 940
= 4.03 5.62

c. Cash Coverage Ration 2007 dan 2006

diket: 2007 2006
ebit 5,320 5,280
depreciati on 2,000 1,800
interest 1,320 940
ditanya: cash coverage ration 2007 dan 2006?
dijawab:
cash coverage ration 2007 2006
EBIT+ DEPRECIATI ON 7,320 7,080 ditanya:
INTEREST 1,320 940 jawab
= 5.545 7.532

3. cash ration 2007 dan 2

diket:
ditanya:
jawab:
2. LIQUIDITY RATIOS
a.current ration 2007 dan 2006
2007 2006
current asset:
kas 1,000 1,100
sekuritas - 500
piutang 7,000 6,300
persediaan 6,000 4,300
14,000 12,200
current liabilitie:
utang dagang 1,200 600
utang wesel 2,000 1,200
upah terutang 200 200
pajak terhutang 2,600 2,400
6,000 4,400
current ration 2007 dan 2006?

current ration 2007 2006

current assets 14,000 12,200
current liabilities 6,000 4,400
= 2.333 2.773
= 233% 277%

b. quick ration 2007 dan 2006

2007 2006
current asset:
kas 1,000 1,100
sekuritas - 500
piutang 7,000 6,300
persediaan 6,000 4,300
14,000 12,200
current liabilitie:
utang dagang 1,200 600
utang wesel 2,000 1,200
upah terutang 200 200
pajak terhutang 2,600 2,400
6,000 4,400
persediaan 6,000 4,300
quick ration 2007 dan 2006 ?

quick ration 2007 2006

current assets-inventory 8,000 7,900
current liabilities 6,000 4,400
= 1.333 1.795
= 133% 180%

3. cash ration 2007 dan 2006

2007 2006
kas: 1,000 1,100
sekuritas: - 500
1,000 1,600
current liabilitie:
utang dagang 1,200 600
utang wesel 2,000 1,200
upah terutang 200 200
pajak terhutang 2,600 2,400
6,000 4,400
cash ration 2007 dan 2006?

cash ration 2007 2006

cash+ marketeble securities 1,000 1,600
current liabilite 6,000 4,400
= 0.167 0.364
= 17% 36%