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  • Ratio Keuangan 2017

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    Mutia Florenza
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    PT. Gudang Garam Tbk's 2017 and 2018 financial ratios show: 1) The current ratio was 193.55% in 2017 and 205.80% in 2018, indicating the company has sufficient current assets to cover its current liabilities. 2) The debt ratio was 36.80% in 2017 and 34.68% in 2018, meaning the company's debt levels are moderate relative to its total assets. 3) The average collection period was 9.63 days in 2017 and 1.803 days in 2018, showing efficient collection of receivables.

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    PT. Gudang Garam Tbk's 2017 and 2018 financial ratios show: 1) The current ratio was 193.55% in 2017 and 205.80% in 2018, indicating the company has sufficient current assets to cover its current liabilities. 2) The debt ratio was 36.80% in 2017 and 34.68% in 2018, meaning the company's debt levels are moderate relative to its total assets. 3) The average collection period was 9.63 days in 2017 and 1.803 days in 2018, showing efficient collection of receivables.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    6 views5 pages

    Ratio Keuangan 2017

    Uploaded by

    Mutia Florenza
    PT. Gudang Garam Tbk's 2017 and 2018 financial ratios show: 1) The current ratio was 193.55% in 2017 and 205.80% in 2018, indicating the company has sufficient current assets to cover its current liabilities. 2) The debt ratio was 36.80% in 2017 and 34.68% in 2018, meaning the company's debt levels are moderate relative to its total assets. 3) The average collection period was 9.63 days in 2017 and 1.803 days in 2018, showing efficient collection of receivables.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 5

    PT.

    GUDANG GARAM Tbk


    RATIO KEUANGAN
    2017

    1. Liquidity Ratio

    Current Asset = Rp. 43.764.490 X 100% = 193,55%


    Current Ratio :
    Current Liabilities RP. 22.611.042

    Current Asset - Inventory = Rp. 43.764.490 - Rp. 37.920.289 X 100% = 25,85%


    Quick Ratio :
    Current Liabilities Rp. 22.611.042

    Cash = Rp. 2.329.179 X 100% = 10,30%


    Cash Ratio :
    Current Liabilities RP. 22.611.042

    Net Working :
    Current Asset - Current Liabilities = Rp.43.764.490 - Rp.22.611.042
    Capital = Rp.21.153.448

    2. Leverage Ratio

    Total Liabilities = Rp. 24.572.266 X 100% = 36,80%


    Debt Ratio :
    Total Asset Rp. 66.759.930

    Debt to Equity : Total Liabilities = Rp. 24.572.266 X 100% = 58,24%


    Ratio
    Total Equity Rp. 42.187.664

    Time Interest : EBIT = Rp. 11.118.636 = 13,89


    Earned
    Interest Charge Rp. 800.741

    Fixed Charge : EBIT + Interest Charge = Rp.11.118.636 + Rp.800.741 = 14,89


    Coverage Ratio
    Interest Charge Rp. 800.741

    Debt Service : EBIT = Rp. 11.118.636 = 13,89


    Coverage
    Rp. 800.741
    Interest Charge+Lease
    payments+Principal
    payments/ (1-Taxes)
    3. Activity Ratio

    Average : Account Receivable = Rp. 2.229.097 X 360 = 9,63


    Collection Period
    Average Sales per day Rp.83.305.925

    Inventor : Cost of Good Sold = Rp. 65.084.263 = 1,716


    Turnover Inventory Rp.37.920.289

    Fixed Assets : Sales = Rp. 83.305.925 = 3,89


    Turnover Net Fixed Assets Rp. 21.408.575

    Total Assets : Sales = Rp. 83.305.925 = 1,25


    Turnover Total Assets Rp. 66.759.930

    4. Profitability Ratio

    Gross Profit = Rp. 18.221.662 X 100% = 21,87 %


    Gross Profit Margin :
    Sales Rp. 83.305.925

    Operating Profit : EBIT = Rp. 11.118.636 X 100% = 13,35%


    Margin Sales Rp. 83.305.925

    Net Profit = Rp. 7.755. 347 X 100% = 69,75%


    Net Profit Margin :
    EBIT Rp. 11.118.636

    Return on : Net Profit = Rp. 7.755. 347 X 100% = 11,62%


    Investment Total Assets Rp. 66.759.930

    Net Profit = Rp. 7.755. 347 X 100% = 18,38%


    Return on Equity :
    Equity Rp. 42.187.664
    PT. GUDANG GARAM Tbk
    RATIO KEUANGAN
    2018

    1. Liquidity Ratio

    Current Asset = Rp. 45.284.719 X 100% = 205,80%


    Current Ratio :
    Current Liabilities Rp. 22.003.567

    Current Asset - Inventory = Rp. 45.284.719 - Rp. 38.560.045 X 100% = 30,56%


    Quick Ratio :
    Current Liabilities Rp. 22.003.567

    Cash = Rp. 2.034.169 X 100% = 9,24%


    Cash Ratio :
    Current Liabilities Rp. 22.003.567

    Current Asset - Current Liabilities = Rp. 45.284.719 - Rp. 22.003.567


    Capital = Rp. 23.281.152

    2. Leverage Ratio

    Total Liabilities = Rp. 23.963.934 X 100% = 34,68%


    Debt Ratio :
    Total Asset Rp. 69.097.219

    Debt to Equity : Total Liabilities = Rp. 23.963.934 X 100% = 53,09%


    Ratio
    Total Equity Rp. 45.133.285

    Time Interest : EBIT = Rp. 11.093.270 = 16,37


    Earned
    Interest Charge Rp. 677.562

    Fixed Charge : EBIT + Interest Charge = Rp. 11.093.270 + Rp. 677.562 = 17,37
    Coverage Ratio
    Interest Charge Rp. 677.562

    Debt Service : EBIT = Rp. 11.093.270 = 16,37


    Coverage
    Rp. 677.562
    Interest Charge+Lease
    payments+Principal
    payments/ (1-Taxes)
    3. Activity Ratio

    Average : Account Receivable = Rp. 1.725.933 X 360 = 1,803


    Collection Period
    Average Sales per day Rp.95.707.663

    Inventor : Cost of Good Sold = Rp. 77.063.336 = 1,998


    Turnover Inventory Rp.38.560.045

    Fixed Assets : Sales = Rp. 95.707.663 = 4,205


    Turnover Net Fixed Assets Rp. 22.758.558

    Total Assets : Sales = Rp. 95.707.663 = 1,433


    Turnover Total Assets Rp. 66.759.930

    4. Profitability Ratio

    Gross Profit = Rp. 18.664.327 X 100% = 19,5 %


    Gross Profit Margin :
    Sales Rp. 95.707.663

    Operating Profit : EBIT = Rp. 11.093.270 X 100% = 11,59%


    Margin Sales Rp. 95.707.663

    Net Profit Net Profit = Rp. 7.793.068 X 100% = 70,25%


    Margin : EBIT Rp. 11.093.270

    Return on Net Profit = Rp. 7.793.068 X 100% = 11,27%


    : Investment Total Assets Rp. 69.097.219

    Return on Net Profit = Rp. 7.793.068 X 100% = 17,26%


    Equity : Equity Rp. 45.133.285
    = 30,56%

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