FINANCIAL STATEMENT ANALYSIS

LIQUIDITY RATIO
1) Current Ratio = Current Assets
Current Liabilities

2) Quick (Acid Test) Ratio = Cash + Short Term Investment + Net Accounts Receivable
Current Liabilities

3) Accounts Receivable Turnover = Net Credit Sales

Average Net Accounts Receivable

4) Inventory Turnover = Cost of Goods Sold

Average Inventory

PROFITABILITY RATIO
1) Profit Margin = Net Income
Net Sales

2) Asset Turnover = Net Sales

Average Total Asset

3) Return on Assets = Net Income

Average Total Asset

4) Return on ordinary sharehoder's = Net Income - Preference Dividends

equity (Return on Equity) Average Ordinary Shareholder's Equity

5) Earnings per Share (EPS) = Net Income - Preference Dividends

Weighted Average Ordinary Share Outstanding

6) Price Earnings Ratio = Market Price per share

Earnings per Share

7) Dividend Payout Ratio = Cash Dividend on Ordinary Share

Net Income

SOLVENCY RATIO
1) Debt to Asset Ratio = Total Liabilities
Total Assets

2) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense
Interest Expense
 satuan
makin tinggi, makin baik average = ( tahun t + tahun t+1 ) / 2
atau (tahun 2018 + tahun 2019) / 2

makin tinggi, makin baik

makin tinggi, makin baik times

makin tinggi, makin baik times

makin tinggi, makin baik %

makin tinggi, makin baik times

makin tinggi, makin baik %

makin tinggi, makin baik % Ordinary Shareholder's equity = share capital ordinary + share premium
ordinary + retained earnings - treasury shares

makin tinggi, makin baik

Weighted Average Ordinary Shares Outstanding = ((share capital ordinary
tahun ini/par - lembar treasury)+(share capital ordinary tahun
sebelumnya/par - lembar treasury))/2
makin rendah, makin baik times

makin rendah, makin baik %

makin rendah, makin baik %

makin tinggi, makin baik times

 tal ordinary + share premium
ares

anding = ((share capital ordinary

are capital ordinary tahun
ar treasury))/2
Informasi tambahan:
penjualan kredit sebesar 225.000
nilai pasar saham biasa adalah ฿8
terdapat pembagian dividen secara tunai kepada pemegang saham biasa senilai ฿12.000, dan ฿20.000
kepada pemegang saham istimewa

1) Acid Test (Quick) Ratio = Cash + Short Term Investment + Net Account Receivable =
Current Liabilities

2) Accounts Receivable Turnover = Net Credit Sales =

Average Net Accounts Receivable

3) Inventory Turnover = COGS =

Average Inventory

4) Asset Turnover = Net Sales =

Average Total Assets

5) Return on Assets = Net Income =

Average Total Assets

6) Return on ordinary sharehoder's = Net Income - Preference Dividends =

equity (Return on Equity) Average Ordinary Shareholder's Equity

7) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense =
Interest Expense

8) Earnings per Share = Net Income - Preference Dividends =

Weighted Average Ordinary Shares Outstanding

9) Price Earnings Ratio = Market Price per Share =

Earnings per Share

10) Dividend Payout Ratio = Cash Dividend Declared on Ordinary Shares =

Net Income

Market Price per share 8

Preference Dividends ###
 116,250.00 = 5.89
19,750.00

225,000.00 = 5.04 times

44,625.00

280,000.00 = 8.62 times

32,500.00

500,000.00 = 1.28 times

389,600.00

40,725.00 = 10.45%
389,600.00

20,725.00 = 10.58%
195,900.00

54,400.00 = 544 times

100.00

20,725.00 = ฿1.17
17,650.00

8.00 = 6.81 times

1.17

12,000.00 = 29.47%
40,725.00

2020 2019
Ordinary Shareholder's Equity 190,000.00 201,800.00
195,900.00
Shares Issued 18,000.00 17,300.00
17,650.00
6. Return on Ordinary Shareholder’s Equity
7. Times Interest Earned
8. Earnings per Share (EPS)
9. Price Earnings Ratio
10. Dividend Payout Ratio

Berdasarkan data laporan keuangan di atas, hitung

1. Acid-test Ratio
2. Accounts Receivable Turnover
3. Inventory Turnover
4. Asset Turnover
5. Return on Assets
6. Return on Ordinary Shareholder’s Equity
7. Times Interest Earned
8. Earnings per Share (EPS)
9. Price Earnings Ratio
10. Dividend Payout Ratio

Credit Sale 225000

poran keuangan di atas, hitunglah rasio-rasio keuangan berikut ini (sertai rumus dan perhitungan, pembulatan 2 angka belakang koma):

ble Turnover

y Shareholder’s Equity
an 2 angka belakang koma):
Informasi tambahan:
perintah soal adalah membuat perhitungan rasio tahun 2021
investment in shares di sofp adalah short term
penjualan kredit sebesar 75% dari total sales

1) Current Ratio = Current Assets =

Current Liabilities

2) Quick (Acid Test) Ratio = Cash + Short Term Investment + Net Receivables =
Current Liabilities

3) Accounts Receivable Turnover = Net Credit Sales =

Average Net Accounts Receivable

4) Inventory Turnover = Cost of Goods Sold =

Average Inventory

5) Profit Margin = Net Income =

Net Sales

6) Asset Turnover = Net Sales =

Average Total Assets

7) Return on Assets = Net Income =

Average Total Assets

8) Return on ordinary sharehoder's = Net Income - Preference Dividends =

equity (Return on Equity) Average Ordinary Shareholder's Equity

9) Debt to Asset Ratio = Total Liabilities =

Total Assets

10) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense =
Interest Expense
$1,220,625 = 22.19
$55,000

$1,091,625 = 19.85
$55,000

$388,125 = 13.27 times

$29,250

$125,000 = 1.92 times

$65,000

$47,625 = 9.20%
$517,500

$517,500 = 0.18 times

$2,889,313

$47,625 = 1.65%
$2,889,313

$47,625 = 2.61%
$1,821,813

$555,000 = 17.21%
$3,225,625

$88,500 = 3.54 times

$25,000
Berdasarkan data laporan keuangan di atas, hit
1. Current Ratio
2. Acid-test Ratio
3. Accounts Receivable Turnover
4. Inventory Turnover
5. Profit Margin
6. Asset Turnover
7. Return on Assets
8. Return on Ordinary Shareholder’s Equity
9. Debt to Assets Ratio
10. Times Interest Earned

Net Receivable
2020
45000

Ordinary Shareholder's Equity

2020
1773000
1821813

Sales
Cash
Credit
 an data laporan keuangan di atas, hitunglah rasio-rasio keuangan berikut ini (sertai rumus dan perhitungan, pembulatan 2 angka belak

ts Receivable Turnover
ory Turnover

on Ordinary Shareholder’s Equity

Assets Ratio
Interest Earned

Net Receivable
2021
13500

Ordinary Shareholder's Equity

2021
1870625

129,375.00
388,125.00
ungan, pembulatan 2 angka belakang koma):