tahun 2019  tahun 2020

NERACA

Cash 14,950 17,250

Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500
Prepaids 863 2,013
  Total currentt Assets 222,238 157,263
Property, Plant, and
Equipment, net 246,388 245,238
  Total Assets 468,626 402,501

currentt Liabilities 69,000 46,000

Bonds Payable 115,000 115,000
Common Equity 248,625 242,500
  Total Liabilities &
432,625 403,500
Equity
LABA (RUGI)

Sales 471,500 452,525

  Cost of Goods Sold 230,000 208,438
Gross Profit 241,500 244,087

SG&A 126,500 123,625

Interest Expense 11,500 7,188
  Net Income 103,500 113,274

Hitunglah rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas

Rasio Likuiditas 2019 2020

currentt ratio current asset
3.22 3.42
current liabilities

quick ratio current asset - inventory

1.39 1.17
current liabilities

cash ratio current asset + cash equivalent

0.55 0.63
current liabilities

asset turnover ratio sales

3.08 4.07
net capital

inventory to net working capital

inventory
0.83 0.93
current asset - current liabilities
 Rasio Solvabilitas
Debt to assets ratio total debt
0.39 0.40
total assets

Debt to equity ratio total debt

0.74 0.66
total equity

long term debt to equity total long term debt

0.46 0.47
total equity

time interet earned ebit

10.00 16.76
interest

fix charge coverage ebt + interest + lease

2.75 2.87
interest + lease
 Rasio Rentabilitas 2019 2020
gross profit margin net sales
1.95 1.85
sales

net profit margin eait

0.22 0.25
sales
 Rasio Aktivitas
Receivable Turn Over sales
8.28 19.68
receivable

Inventory turn over COGS

1.82 2.01
inventory

working capital turn ove net sales

1.09 1.55
current assets

Fixed assets turn over sales

1.91 1.85
total fixed asset

total assets turn over sales

1.01 1.12
total asset