JTW 302 PRINSIP KEWANGAN

PEMBINAAN
SEKTOR : ………………………………………………
LBS BINA GROUP BERHAD
NAMA SYARIKAT : …………………………………….
2017
TAHUN : …………………………………

1. NISBAH KECAIRAN ( LIQUIDITY RATIO )

A) Nisbah Semasa ( Current Ratio )

=
Current Asset
Current Liability

=
2,082,938,348
1,526,221,88

= 13.64

B) Nisbah Cepat ( Quick Ratio )

=
Current Asset−Inventory
Current Liability

=
2,082,938,348−75,938,792
1,526,221,888

= 13.15
2. NISBAH AKTIVITI/KECEKAPAN ( ACTIVITY/EFFICIENCY RATIO )

A) Pusingan Inventori

=
Cost of Goods Sold @Cost of Sales
Inventory

=
931,501,420
75,938,792

= 12.27

B) Tempoh Kutipan Purata

=
Trade Debtors @ Trade Receivables
Average Daily Sales

=
599,512,930
2,552,058.7

= 234.9

*** Average Daily Sales

=
Cost of Sales
365

=
931,501,420
365
= 2,552,058.7

C) Tempoh Bayaran Purata

=
Trade Creditors@ Trade Payables
Average Daily Purchases

=
1,138,001,353
689,002.5

= 1,651.7

*** Average Daily Purchases

=
251,485,922
365

= 689,002.5

D) Pusing Ganti Jumlah Aset

=
Sales
Total Assets

=
1,362,286,420
3,951,478,449

= 0.34
3. Nisbah Keberhutangan % ( Leverage/Debt Ratio)

A) Nisbah Hutang Kepada Aset

=
Total Liabilities
Total Assets

=
2,577,576,527
3,951,478,449

= 0.65%

B) Times Interest Earned Ratio

=
Earnings before Interest ∧Taxes
Interest Expenses

=
190,311,470
89,582,253

= 2.12

C) Nisbah Hutang Kepada Ekuiti

=
Total Liabilities
Total Equity

=
2,577,576,527
1,373,901,922

= 1.88
4. Nisbah Keberuntungan

A ) Margin Keberuntungan

i. Margin Untung Kasar %

=
Sales−Cost of Goods Sold
Sales

=
1,362,286,142−931,501,420
1,362,286,142

= 0.32%

ii. Margin Untung Bersih %

=
Net Profit
Sales

=
113,014,364
1,362,286,142

= 0.083%

B ) Nisbah-Nisbah Pulangan %

i . Pulangan Atas Pelaburan (ROI) /Pulangan Atas Aset (ROA) %

=
Net Profit
Total Assets

=
113,014,364
3,951,478,449

= 0.03%
ii . Pulangan Atas Ekuiti % ( ROE )

=
Net Profit−Dividen SahamTerutama
Total Equity

=
113,014,364−3,869,570
1,373,901,922

= 0.079%

iii. Perolehan Sesaham (RM) - Earning Per Share

=
Net Profit
Total Ordinary Shares

=
113,014,364
XXXX

= YYYY

5. Nisbah Pasaran

A) Nisbah Harga/Perolehan (PE Ratio)

=
Harga Semasa Sesaham
Earnings per Share

=
XXXX
XXXX

= YYYY
B) Nisbah Market/ Book ( M/B Ratio )

=
Market Capitalization
Total Book Value

=
XXXX
XXXX

= YYYY

*** Total Book Value

=
Total Equity of Ordinary Shares
Total Ordinary Shares

=
XXXX
XXXX

= YYYY