Nama : Widyawaty C
NIM/Kelas : 31401900007/A4R5
Mata Kuliah : ALK
Keterangan
Current asset
Cash & cash equivalents
Account receivable
other account receivable
supplies
prepaid expense
downpayment
prepaid tax
total curren assets
non-current assets
Account receivable
prepaid expense
deferred tax assets
fixed assets
total non-current assets
total assets
short-term liabilities
short-term loan
accounts payable
other account payable
short term accrual expenses
tax payable
short term liabilities
total short-term liabilities
long-term liabilities
deferred tax liabilities
long-term liabilities
compensation obligation
total long-term liabilities
total liabilities
Equity
distributable equity
non-controlling interests
total equity
total liabilities & equity
Analisis Common Size Laporan Posisi Keuangan
PT.Kino Tbk.
Tahun
2018
2,201,859,470,155
5,744,121,818,525
358,607,515,980
1,825,267,160,976
23,576,945,214
76,606,386,251
444,160,274,212
10,674,199,571,313
22,371,334,658
148,075,298,065
82,446,167,835
3,988,757,428,380
4,241,650,228,938
14,915,849,800,251
1,634,000,000,000
1,717,218,529,167
111,286,401,203
285,202,871,409
131,496,395,798
594,424,125,379
4,473,628,322,956
21,183,700,562
2,225,557,087,313
841,134,323,348
3,087,875,111,223
7,561,503,434,179
7,186,069,576,195
168,276,789,877
7,354,346,366,072
14,915,849,800,251
Analisis Common Size Laporan Posisi Keuangan
PT.Kino Tbk.

Tahun Common Size (%)

2019 2018 2019

2,495,655,019,108 14.76% 14.19%

5,572,866,721,797 38.51% 31.68%
502.268..982.237 2.40% 2.86%
3,351,796,321,991 12.24% 19.05%
34,954,432,777 0.16% 0.20%
63,913,554,108 0.51% 0.36%
626,403,695,854 2.98% 3.56%
12,647,858,727,872 71.56% 71.90%

28,661,710,658 0.15% 0.16%

567,436,010,403 0.99% 3.22%
89,449,452,581 0.56% 0.51%
4,258,300,525,120 26.74% 24.21%
4,943,847,698,762 28.44% 28.10%
17,591,706,426,634 100% 100%

1,500,000,000,000 10.95% 8.53%

1,551,171,543,758 11.51% 8.82%
74,317,646,435 0.75% 0.42%
447,415,596,345 1.91% 2.54%
61,507,726,963 0.88% 0.35%
1,130,097,873,612 3.99% 6.42%
4,764,510,387,113 29.99% 27.08%

19,852,317,933 0.14% 0.11%

3,377,230,100,508 14.92% 19.20%
887,569,139,386 5.64% 5.05%
4,284,651,557,827 20.70% 24.36%
9,049,161,944,940 50.69% 51.44%

8,342,647,699,220 48.18% 47.42%

199,896,782,474 1.13% 1.14%
8,542,544,481,694 49.31% 48.56%
17,591,706,426,634 100% 100%
 Laba Rugi Common Size
PT.Kino tbk.

Tahun
Keterangan 2018
Sales & operating income 20,816,673,946,473
Cost of goods sale -15,841,619,191,077
Amount of gross profit 4,975,054,755,396
Selling expenses -1,909,487,278,891
administrative expenses -605,008,088,455
Income 36,492,708,776
Financial Burden -394,315,703,976
Profit & loss before income tax 91,363,499,350
other income -7,215,288,730
amount of profit/loss before tax 2,186,884,603,474
tax income(expense) -555,930,772,581
amount of profit /loss 1,630,953,830,893
aba Rugi Common Size
PT.Kino tbk.

Tahun Common Size 100%

2019 2018 2019
24,060,802,395,725 100% 100%
-17,664,148,865,078 -976.10% -73.41%
6,396,653,530,647 23.905 26.59%
-3,045,558,342,082 -9.17% -12.66
-723,203,180,559 -2.91% -3.01%
46,799,131,766 -0.18% 0.19%
-492,638,756,739 -1.89% -2.05%
163,690,127,162 0.44% 0.68%
36,199,688,660 (0,,03%) 0.15%
2,381,942,198,855 10.51% 9.90%
-621,507,918,551 -2.67% -2.58%
1,760,434,280,304 7.83% 7.32%
 Laporan Posisi Keuangan Komparatif
PT.Kino Tbk

31 Desember
Keterangan
2018
Current Assets
cash & cash equivalents 2,201,859,470,155
account receivable 5,744,121,818,525
other receivable 358,607,515,980
inventory 1,825,267,160,976
preoaid expenses 23,576,945,214
down payment 76,606,386,251
prepaid tax 444,160,274,212
Total current assets 10,674,199,571,313
non-current assets
other account receivable 22,371,334,658
down paymwn 148,075,298,065
deferred tax assets 82,446,167,835
fixed assets 3,988,757,428,380
Total non-current assets 4,241,650,228,938
total assets 14,915,849,800,251
short-term liabilities
shor-term loan 1,634,000,000,000
account payable 1,717,218,529,167
other accoun payable 111,286,401,203
short-term accrual expenses 285,202,871,409
tax payable 131,496,395,798
short term liabilities of one year 594,424,125,379
total short term liabilities 4,473,628,322,956
Long-term liabilities
deferred tax liabilities 21,183,700,562
long term liabilities 2,225,557,087,313
salary expense 841,134,323,348
total long-term liabilities 3,087,875,111,223
total liabilities 7,561,503,434,179
Equity
distributable equity 7,186,069,576,195
non controling interest 168,276,789,877
total equity 7,354,346,366,072
total liabilities and equity 14,915,849,800,251
ran Posisi Keuangan Komparatif
PT.Kino Tbk

31 Desember Perubahan
2019 Jumlah (RP) (%)

2,495,655,019,108 293,795,548,953 13.34

5,572,866,721,797 -171,255,096,728 -2.98
502,268,982,237 143,661,466,257 40.06
3,351,796,321,991 1,526,529,161,015 83.63
34,954,432,777 11,377,487,563 48
63,913,554,108 -12,692,832,143 -16.57
626,403,695,854 182,243,421,642 41
12,647,858,727,872 1,973,659,156,559 18.49

28,661,710,658 6,290,376,000 28.12

567,436,010,403 419,360,712,338 283
89,449,452,581 7,003,284,746 8
4,258,300,525,120 269,543,096,740 7
4,943,847,698,762 702,197,469,824 17
17,591,706,426,634 2,675,856,626,383 18

1,500,000,000,000 -134,000,000,000 -8
1,551,171,543,758 -166,046,985,409 -10
74,317,646,435 -36,968,754,768 -33
447,415,596,345 162,212,724,936 57
61,507,726,963 -69,988,668,835 -53
1,130,097,873,612 535,673,748,233 90
4,764,510,387,113 290,882,064,157 7

19,852,317,933 -1,331,382,629 -6
3,377,230,100,508 1,151,673,013,195 52
887,569,139,386 46,434,816,038 6
4,284,651,557,827 1,196,776,446,604 39
9,049,161,944,940 1,487,658,510,761 20

8,342,647,699,220 1,156,578,123,025 16
199,896,782,474 31,619,992,597 19
8,542,544,481,694 1,188,198,115,622 16
17,591,706,426,634 2,675,856,626,383 18
 Laporan Laba Rugi Komparatif
PT. Kino Indonesia Tbk

Tahun
Keterangan
2018 2019
sales and operating income 20,816,673,946,473 24,060,802,395,725
cost of goods sold -15,841,619,191,077 -17,664,148,865,078
amount of gross profit 4,975,054,755,396 6,396,653,530,647
selling expenses -1,909,487,278,892 -3,045,558,342,082
general and administrative expenses -605,008,088,455 -723,203,180,559
financial income 36,492,708,776 46,799,131,766
finance cost -394,315,703,972 -492,638,756,739
foreign exchange differences 91,363,499,350 163,690,127,162
other account receivable -7,215,288,730 36,199,688,660
gain/loss total 2,186,884,603,474 2,381,942,198,855
income (expense) tax -555,930,772,581 -621,507,918,551
gain/loss total 1,630,953,830,893 1,760,434,280,304
 Perubahan
Jumlah (Rp) %
3,244,128,449,252 15.58
-1,822,529,674,001 11.5
1,421,598,775,251 28.57
-1,136,071,063,191 59.5
-118,195,092,104 19.54
10,306,422,990 28.24
-98,323,052,767 24.94
72,326,627,812 79.16
43,414,977,390 -601.71
195,057,595,381 8.92
-65,577,145,970 11.8
129,480,449,411 7.94