1. Current Ratio = Current Asset 5.

Inventory Turn Over =

Current Liabilities
= 5,357.00
3,440.00
= 1.56 kali

2. Quick Ratio = Cash+A/R 6. Total Asset Turn Over =

Current Liabilities
= 320.00 + 2,600.00
3,440.00
= 0.85 kali

3. Gross Profit = (Sales - COGS) 7. Fixed Asset Turn Over =

Sales
= 12,060.00 - 8,040.00
12,060.00
= 0.33 kali

4. Net Profit Margin = Net Income 8.Debt Ratio =

Sales
= 1,300.00 x 100%
12,060.00
= 10.78%
5. Inventory Turn Over = COGS 9.Debt to Equity Ratio=
Avg. Inventory
= 8,040.00 =
1,917.50
= 4.19 kali =

6. Total Asset Turn Over = Sales 10. Long-Term Debt to Equity =

Avg.Total Asset
= 12,060.00 =
6,005.00
= 2.01 kali =

7. Fixed Asset Turn Over = Sales 11. ROA =

Avg. Total
= 12,060.00 =
1,429.00
= 8.44 kali =

8.Debt Ratio = Total Liabilities 12. ROE =

Total Asset
= 3,730.00 =
7,300.00
= 0.51 kali =
Total Liabilities
Shareholder Liability
3,730.00
3,570.00
1.04 kali

Long Term Liabilites

Shareholder Equity
160.00
3,570.00
0.04 kali

(Net Inc.+(Int.Exp.x(1-Tax)))
Avg. Total Asset
1300+(76x(1-25%)) x 100%
6,005.00
20.88%

(Net.Inc.+(Int.Exp.x(1-Tax))-PD)
Avg. Common Shareholder's Equity
(1300+(76x(1-25%))-0) x 100%
3,185.00
42.61%
 AMC Company
Balance Sheet
Dec, 31
Asset Liability
Cash 75,000 Current Liabilities 100,000
A/R 75,000 Non-Current Liabilities 150,000
Inventory 50,000 Total Liabilities 250,000
Total Current Asset 200,000
Equity 250,000
Non-Current Asset 300,000 Total Equity 250,000
Total Asset 500,000 Total Liability&Equity 500,000

1. Net Income
Sales 1,000,000 Gross Profit Margin = Sales - COGS
COGS 500,000 Sales
Gross Profit 500,000 50% = 1000000 - x
Expense 450,000 1,000,000
Net Income 50,000 x= 500,000

2. Total Liability
Debt to Equity Ratio = Tot. Liabilities
Tot. Equity
1x= Tot. Liabilities
250,000
TL= 250,000

3. A/R Turnover = Sales

Avg. A/R
16x= 1,000,000
(50000+x/2)
x= 75,000
4. Days To Sale Inventory = Avg. Inventory
COGS/360
36 hari = Inv. X 360
500,000
Inv. = 50,000

5. Current Ratio = CA
CL
2x = 200,000
CL
CL = 100,000

6. ROE = NI + (Int.Exp.x(1-Tax)-PD)
Avg. Tot. Equity
20%= 50000+0
Avg. Tot. Equity
Avg. Tot. Equity = 250,000
Net profit before interest = Gross Profit - Expenses
= 500000 - 450000
= 50,000

Capital employed = (Fixed Asset - Depre.) + (CA-CL)

= (300000 - 0) + (200000 - 100000)
= 400,000

Return On Capital Employed = Net Profit Before Interest & Tax x 100%
Capital Employed
= 50,000 x 100%
400,000
= 13%