FINANCIAL STATEMENT

ANALYSIS

Switomo Santoso Ak, MBA, GARP, CPMA, CFP®

Dipl. SCM℗ (ITC), AEPP , QWP, MOS, CAPM®, CSM®
 RATIO ANALYSIS
• A means of measuring the relationship
between two different financial statement
amounts. The relationship and comparison are
keys to this analysis.
– Liquidity
– Profitability
– Solvability / Debt
– Asset Utilization
 Measuring Liquidity
This ratio measures the short-term debt-
paying ability of the company.

Current Current Assets

Ratio = Current Liabilities
 CONTOH
LAPORAN POSISI KEUANGAN
UTANG &
ASET MODAL

UTANG
KAS 10 10
DAGANG

PIUTANG 20 LEASING 30

PERSEDIAAN 30 MODAL AWAL 40

PROPERTY 40 SALDO LABA 20

TOTAL 100 TOTAL 100

 Measures of Profitability

Gross Profit Margin = Gross Profit / Sales

Operating Profit Margin = Operating Profit / Sales

Net Profit Margin = Net Profit / Sales

SALES / REVENUE

GROSS PROFIT

OPERATING PROFIT
/EBIT

PROFIT BEFORE
TAX

NET PROFIT
 Other Profitability Ratios
• Return On Assets = Net Profit / Total Assets;
also called Return On Investment (ROI)

• Return On Equity (ROE) = Net Profit / Equity

 PENJUALAN
ROA & ROE
HPP

LABA UTANG
KOTOR
MODAL / EKUITAS
BIAYA
ROE
TOTAL ASETS
LABA BERSIH
ROA / ROI
 Aku bisa angkat
besi 10 kg, 10
kali, langsung

AKU JUGA BISA !

 Debt Ratio
A measure of creditor’s long-term risk.

Debt Total
= ÷ Total Assets
Ratio Liabilities
 CONTOH
LAPORAN POSISI KEUANGAN
UTANG &
ASET
MODAL

UTANG
KAS 10 10
DAGANG

PIUTANG 20 LEASING 30

PERSEDIAAN 30 MODAL AWAL 40

PROPERTY 40 SALDO LABA 20

TOTAL 100 TOTAL 100

 Measuring Asset Utilization
Accounts
Net Sales
Receivable =
Accounts Receivable
Turnover

This ratio measures how many

times a company converts its
receivables into cash each year.
 PENJUALAN
PERPUTARAN
PIUTANG
HPP
KAS

LABA PIUTANG
KOTOR

PERSEDIAAN
BIAYA

TOTAL ASETS
LABA BERSIH
Number of Days to Collect Receivables

Average 360/ 365 Days

=
Collection Accounts Receivable Turnover
Period

This ratio measures, on average, how many days it

takes to collect an account receivable.
Measuring Asset Utilization
Inventory Cost of Goods Sold
Turnover
= Inventory

This ratio measures the number

of times merchandise inventory
is sold and replaced during the year.
 PENJUALAN
PERPUTARAN
PERSEDIAAN

HPP
KAS

LABA PIUTANG
KOTOR

PERSEDIAAN
BIAYA

TOTAL ASETS
LABA BERSIH
 Average Inventory Period

Average 360/365 Days

Inventory = Inventory Turnover
Period

This ratio measures how many

days, on average, it takes to
sell the inventory.
 Total Asset Turnover
Net Sales
Total Assets

This ratio measures how efficient the company

utilize its total assets during the year.
 PERPUTARAN
PENJUALAN ASET TOTAL

HPP
KAS

LABA PIUTANG
KOTOR

PERSEDIAAN
BIAYA

TOTAL ASETS
LABA BERSIH