Nama / Nim : Ananda Agestinalia / 21620012

Mata Kuliah : Analisis Laporan Keuangan

Fakultas / Jurusan : Ekonomi / Manajemen

Tugas 2 Analisis Laporan Keuangan

Micro Drive Inc Summary of
Financial Ratios
PT Bumi Serpong Damai Tbk PT Agung Podomoro Land
Ratio Tbk
2021 2022 Industry Comm Comm 2021 2022 Industry Comm Comm
Average 2021 2022 Average 2021 2022
LIQUIDITY
Current Ratio Low Ok High High
Quick or Acid High Poor High High
Test Ratio
Cash Ratio Low High High Poor
ASSETS MANAGEMENT
Inventory High Poor High High
Turnover
Days Sales Out hari hari hari Ok High hari hari hari Poor High
Standing (DSO)
Fixed Assets Poor Poor Ok High
Turnover Ratio
Total Assets Ok Poor Low Ok
Turnover Ratio
DEBT MANAGEMENT (RISK)
Debt Ratio High High Poor Poor
Time Interest High Low High High
Earning (TIE)
Ratio
Fixed Change Poor Poor High High
Coverage Ratio
PROFITABILITY
Profit Margin % % % Poor Poor % % Poor Poor
on Sales
Basic Earning % % % High Low % % % High High
Power (BEP)
Return on % % % Poor Poor % % % Poor Poor
Total
Assets (ROA)
Return on % % % Poor High % % % High High
Common Equity
(ROE)
MARKET VALUE
Price/Earning Poor Low High
(P/E)
Ratio
Market/Book Poor Poor Poor Poor
Value Per
Share
Market/Book Poor High Poor Poor
Ratio

PT Bumi Serpong Damai Tbk

 Liquidity Ratios

 Current Ratio

 2021

Current Assets 28,397,757,188,620

Current Ratio= = =2.5
Current Liabilities 10,967,892,740,436
 2022

Current Assets 29,586,676,145,282

Current Ratio= = =2.6
Current Liabilities 11,332,854,264,009
 Quick or Acid Test Ratio

 2021

Current Assets−Inventory 28,397,757,188,620−12,008,909,458,189

Quick Ratio= = =1.4
Current Liabilities 10,967,892,740,436
 2022

Current Assets−Inventory 29,586,676,145,282−12,801,807,095,050

Quick Ratio= = =¿ 1.4
Current Liabilities 11,332,854,264,009
 Cash Ratio

 2021

Cash 7,766,937,331,640
Cash Ratio= = =0.7
Current Liabilities 10,967,892,740,436
 2022

Cash 9,734,419,239,987
Cash Ratio= = =0.8
Current Liabilities 11,332,854,264,009

 Asset Management Ratio

 Inventory Turnover

 2021
 Sales 7,654,802,250,986
Inventory Turnover= = =0.6
Inventory 12,008,909,458,189
 2022

Sales 10,235,479,955,727
Inventory Turnover= = =0.7
Inventory 12,801,807,095,050
 Days Sales Out Standing (DSO)

 2021

Receivable Receivable 29,400,000,000

DSO= = = =1hari
Average Sales Perday Sales 7,654,802,250,986
Annual
360 3 60
Receivable Receivable 187,807,000,000
DSO= = = =6 hari
Average Sales Perday Sales 10,235,479,955,727
Annual
360 360
 Fixed Assets Turnover Ratio

 2021

Sales 7,654,802,250,986
FATR= Assets ¿= =14.4
Net ¿ 530,203,479,403
 2022

Sales 10,235,479,955,727
FATR= Assets ¿= =18.6
Net ¿ 548,157,192,272

 Total Assets Turnover Ratio

 2021

Sales 7,654,802,250,986
TATR= = =0.1
Total Assets 61,469,712,165,656
 2022

Sales 10,235,479,955,727
TATR= = =0.1
Total Assets 64,999,403,480,787
 Debt Management Ratios

 Debt Ratio

 2021
 Total Debt 10,967,892,740,436
Debt Ratio= = =0.1
Total Assets 61,469,712,165,656
 2022

Total Debt 11,332,854,264,009

Debt Ratio= = =0.1
Total Assets 64,999,403,480,787
 Time Interest Earning (TIE) Ratio

 2021

EBIT 4,740,050,960,862
TIE Ratio= = =2.8
Interest Charges 1,664,706,378,815
 2022

EBIT 6,826,040,341,832
TIE Ratio = =4.0
Interest Charges 1,667,991,852,534
 Fixed Change Coverage Ratio

 2021

EBIT + Lease Payment

FCCR=
Sinking Fund Payment
Interest Charge + Lease Payment +
(1−Tax Rate )
4,740,050,960,862
¿ =2.8
1,664,706,378,815

 2022

EBIT + Lease Payment

FCCR=
Sinking Fund Payment
Interest Charge + Lease Payment +
(1−Tax Rate )
6,826,040,341,832
¿ =4.0
1,667,991,852,534
 Profitability Ratios

 Profit Margin on Sales

 2021

PMoS=Net Income Available ¿ Common Stakeholders ¿

Sales
1,538,840,956,173
¿ ×100=20.1 %
7,654,802,250,986
  2022

PMoS=Net Income Available ¿ Common Stakeholders ¿

Sales
2,656,885,590,302
¿ ×100=25.9 %
10,235,479,955,727
 Basic Earning Power (BEP)

 2021

EBIT 4,740,050,960,862
BEP= = ×100=7.7 %
Total Assets 61,469,712,165,656
 2022

EBIT 6,826,040,341,832
BEP= = ×100=10.5 %
Total Assets 64,999,403,480,787
 Return on Total Assets (ROA)

 2021

ROA=Net Income Available ¿ Common Stakeholders ¿

Total Assets
1,538,840,956,173
¿ × 100=2.5 %
61,469,712,165,656
 2022

ROA=Net Income Available ¿ Common Stakeholders ¿

Total Assets
2,656,885,590,302
¿ × 100=4.0 %
64,999,403,480,787
 Return on Common Equity (ROE)

 2021

ROE=Net Income Available ¿ Common Stakeholders ¿

Common Equity
1,538,840,956,173
¿ ×100=72.6 %
2,117,136,581,200
 2022

ROE=Net Income Available ¿ Common Stakeholders ¿

Common Equity
2,656,885,590,302
¿ ×100=125.4 %
2,117,136,581,200
 Market Value Ratios

 Price/Earning (P/E) Ratio

 2021

Price Per Share

P/ E Ratio= = ❑ =44 , 7
Earning Per Share ❑
 2022

Price Per Share

P/ E Ratio= = ❑ =35 , 4
Earning Per Share ❑
 Market/Book Value Per Share

 2021

Common Equity 2,117,136,581,200

M /B Value Per Share= = =1.1
ShareOutstanding 1,829,134,931,107
 2022

Common Equity 2,117,136,581,200

M /B Value Per Share= = =1.1
ShareOutstanding 1,829,134,931,107
 Market/Book Ratio

 2021

Market Price Per Share ❑

M /B Ratio= = =2, 6
Book Value Per Share ❑
 2022

Market Price Per Share ❑

M /B Ratio= = =¿13,6
Book Value Per Share ❑

 PT Agung Podomoro Land Tbk

 Liquidity Ratios

 Current Ratio

 2021

Current Assets 11,958,891,761

Current Ratio= = =1.6
Current Liabilities 7,314,345,544
 2022
 Current Assets 11,303,386,748
Current Ratio= = =¿1.9
Current Liabilities 5,771,555,207
 Quick or Acid Test Ratio

 2021

Current Assets−Inventory
Quick Ratio=
Current Liabilities
11,958,891,761−8,003,805,964
¿ =0.5
7,314,345,544
 2022

Current Assets−Inventory
Quick Ratio=
Current Liabilities
11,303,386,748−7,373,223,699
¿ =0.6
5,771,555,207
 Cash Ratio

 2021

Cash 1,062,242,703
Cash Ratio= = =0.1
Current Liabilities 7,314,345,544
 2022

Cash 1,099,206,717
Cash Ratio= = =0.1
Current Liabilities 5,771,555,207
 Asset Management Ratio

 Inventory Turnover

 2021

Sales 4,256,245,345
Inventory Turnover= = =0.5
Inventory 8,003,805,964
 2022

Sales 8,663,824,988
Inventory Turnover= = =1.1
Inventory 7,373,223,699
 Days Sales Out Standing (DSO)

 2021
 Receivable Receivable 950,605,096
DSO= = =
Average Sales Perday Sales 4,256,245,345
Annual
360 360
¿ 80 hari
 2022

Receivable Receivable 861,280,717

DSO= = =
Average Sales Perday Sales 8,663,824,988
Annual
360 360
¿ 35 hari

 Fixed Assets Turnover Ratio

 2021

Sales 4,256,245,345
FATR= Assets ¿= =1.1
Net ¿ 3,835,220,367
 2022

Sales 8,663,824,988
FATR= Assets ¿= =2.3
Net ¿ 3,639,961,858
 Total Assets Turnover Ratio

 2021

Sales 4,256,245,345
TATR= = =0.3
Total Assets 11,958,891,761
 2022

Sales 8,663,824,988
TATR= = =0.7
Total Assets 11,303,386,748
 Debt Management Ratios

 Debt Ratio

 2021

Total Debt 19,071,333,513

Debt Ratio= = =1.5
Total Assets 11,958,891,761
 2022
 Total Debt 16,148,220,661
Debt Ratio= = =1.4
Total Assets 11,303,386,748
 Time Interest Earning (TIE) Ratio

 2021

EBIT 1,429,315,050
TIE Ratio= = =1.4
Interest Charges 1,000,757,691
 2022

EBIT 4,868,163,260
TIE Ratio = =5.0
Interest Charges 961,608,856
 Fixed Change Coverage Ratio

 2021

EBIT + Lease Payment

FCCR=
Sinking Fund Payment
Interest Charge + Lease Payment +
(1−Tax Rate )
1,429,315,050
¿ =1.4
1,000,757,691
 2022

EBIT + Lease Payment

FCCR=
Sinking Fund Payment
Interest Charge + Lease Payment +
(1−Tax Rate )
4,868,163,260
¿ =5.0
961,608,856
 Profitability Ratios

 Profit Margin on Sales

 2021

PMoS=Net Income Available ¿ Common Stakeholders ¿

Sales
485,227,632
¿ × 100=11.4 %
4,256,245,345
 2022

PMoS=Net Income Available ¿ Common Stakeholders ¿

Sales
 2,268,910,393
¿ ×100=26.1 %
8,663,824,988

 Basic Earning Power (BEP)

 2021

EBIT 1,429,315,050
BEP= = ×100=11.9 %
Total Assets 11,958,891,761
 2022

EBIT 4,868,163,260
BEP= = ×100=43.0 %
Total Assets 11,303,386,748
 Return on Total Assets (ROA)

 2021

ROA=Net Income Available ¿ Common Stakeholders ¿

Total Assets
485,227,632
¿ ×100=4.0 %
11,958,891,761
 2022

ROA=Net Income Available ¿ Common Stakeholders ¿

Total Assets
2,268,910,393
¿ × 100=20.0 %
11,303,386,748
 Return on Common Equity (ROE)

 2021

ROE=Net Income Available ¿ Common Stakeholders ¿

Common Equity
485,227,632
¿ ×100=21.3 %
2,269,932,678
 2022

ROE=Net Income Available ¿ Common Stakeholders ¿

Common Equity
2,268,910,393
¿ ×100=99.9 %
2,269,932,678
 Market Value Ratios
  Price/Earning (P/E) Ratio

 2021

Price Per Share

P/ E Ratio= = ❑ =23 , 8
Earning Per Share ❑
 2022

Price Per Share

P/ E Ratio= = ❑ =28 , 7
Earning Per Share ❑
 Market/Book Value Per Share

 2021

Common Equity
M /B Value Per Share= =¿2,269,932,678¿ 10 , 01
ShareOutstanding
 2022

M Common Equity
Value Per Share= =¿ 2,269,932,678=10 , 1
B Share Outstanding
 Market/Book Ratio

 2021

Market Price Per Share ❑

M /B Ratio= = =0 ,1
Book Value Per Share ❑
 2022

Market Price Per Share ❑

M /B Ratio= = =0 ,1
Book Value Per Share ❑