JTW 302 PRINSIP KEWANGAN

PEMBINAAN
SEKTOR : ………………………………………………
LBS BINA GROUP BERHAD
NAMA SYARIKAT : …………………………………….
2019
TAHUN : …………………………………

1. NISBAH KECAIRAN ( LIQUIDITY RATIO )

A) Nisbah Semasa ( Current Ratio )

=
Current Asset
Current Liability

=
2,353,577,348
1,948,340,323

= 1.21

B) Nisbah Cepat ( Quick Ratio )

=
Current Asset−Inventory
Current Liability

=
2,353,577,348−825,463,666
1, 948,340,323

= 0.78
2. NISBAH AKTIVITI/KECEKAPAN ( ACTIVITY/EFFICIENCY RATIO )

A) Pusingan Inventori

=
Cost of Goods Sold @Cost of Sales
Inventory

=
954,007,764
825,463,666

= 1.16

B) Tempoh Kutipan Purata

=
Trade Debtors @ Trade Receivables
Average Daily Sales

=
3,368,268
2,613,719.9

= 1.3

*** Average Daily Sales

=
Cost of Sales
365

=
954,007,764
365
= 2,613,719.9

C) Tempoh Bayaran Purata

=
Trade Creditors@ Trade Payables
Average Daily Purchases

=
436,312,475
2,645,989.4

= 164.9

*** Average Daily Purchases

Yearly Purchases
=
365

=
965,786,146
365

= 551,335.5

D) Pusing Ganti Jumlah Aset

=
Sales
Total Assets

=
1,325,259,784
5 ,527,028,535

= 0.24
3. Nisbah Keberhutangan % ( Leverage/Debt Ratio)

A) Nisbah Hutang Kepada Aset

=
Total Liabilities
Total Assets

=
3,111,091,452
5,527,028,535

= 0.56%

B) Times Interest Earned Ratio

=
Earnings before Interest ∧Taxes
Interest Expenses

=
154,064,844
109,809,808

= 1.40

C) Nisbah Hutang Kepada Ekuiti

=
Total Liabilities
Total Equity

=
3,111,091,452
2,415,937,083

= 1.29
4. Nisbah Keberuntungan

A ) Margin Keberuntungan

i. Margin Untung Kasar %

=
Sales−Cost of Goods Sold
Sales

=
1,325,259,784−954,007,764
1 ,325,259,784

= 0.28%

ii. Margin Untung Bersih %

=
Net Profit
Sales

=
88,578,045
1,325,259,784

= 0.07%

B ) Nisbah-Nisbah Pulangan %

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

=
Net Profit
Total Assets

=
88,578,045
5,527,028,535
= 0.02%

ii . Pulangan Atas Ekuiti % ( ROE )

=
Net Profit−Dividen SahamTerutama
Total Equity

=
88,578,045−1,459,042
2,415,937,083

= 0.036%

iii. Perolehan Sesaham (RM) - Earning Per Share

=
Net Profit
Total Ordinary Shares

=
94,003,096
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