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RASIO LIKUIDITAS

A. CURRENT RATIO
Rumus: Aktiva Lancar/Hutang Lancar x 100%

B. CASH RATIO
Rumus: Kas+Bank/Hutang Lancar x 100%

C. QUICK RATIO/ACID RATIO


Rumus: Kas+Bank+Efek+Piutang/Hutang Lancar x 100%

RASIO PROFITABILITAS
A. GROOS PROFIT MARGIN
Rumus: Penjualan Netto-HPP/Penjualan Netto x 100%

B. OPERATING INCOME RATIO


Rumus: Penjualan Netto-HPP- Biaya Admin & Umum (EBIT)/ Penjualan Netto x 100%

C. NET PROFIT MARGIN


Rumus: Laba Bersih setelah Pajak(EAT)/Penjualan Netto x 100%

D. EARNING POWER OF TOTAL INVESTMENT


Rumus: EBIT/Jumlah Aktiva x 100%

E. RATE OF RETURN INVESTMENT (ROI)


Rumus: EAT/Jumlah Aktiva x 100%

F. RETURN ON EQUITY (ROE)


Rumus: EAT/Jumlah Equity x 100%

RASIO SOLVABILITAS
A. TOTAL DEBT TO ASSETS RATIO
Rumus: Total Uang/Total Aktiva x 100%
B. TOTAL DEBT TO EQUITY RATIO
Rumus: Total Utang/Equity x 100%

RASIO AKTIFITAS
A. TOTAL ASSETS TURN OVER
Rumus: Penjualan/Total Aktiva x 100%

B. WORKING CAPITAL TURN OVER


Rumus: Penjualan/ Model Kerja Bersih x 100%

C. FIXED ASSETS TURN OVER


Rumus: Penjualan / Aktiva Tetap x 100%

D. INVENTORY TUNR OVER


Rumus: Penjualan/Persediaan x 100%

E. AVERAGE COLLECTION PERIOD RATIO


Rumus: Piutang x 365/ Penjualan x 100%

F. RECEIVABLE TURN OVER


Rumus: Penjualan/Piutang Rata-rata x 100%

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