ANALISIS LAPORAN KEUANGAN PT MUSTIKA RATU

2020 2021 2022

LIQUIDITY RATIO
Current Ratio 2.21 2.13 2.48
Quick Ratio 1.46 1.25 1.61
Cash Ratio 0.06 0.04 0.75

ACTIVITY RATIO
Receivable Turnover 1.35 1.42 1.42
Inventory Turnover 0.83 0.77 0.75
Fixed Asset Turnover 2.58 2.66 2.51
Total Asset Turnover 0.58 0.57 0.45

SOLVABILITY RATIO
Debt-to-Assets Ratio (DAR) 0.39 0.41 0.41
Debt-to-Equity Ratio (DER) 0.63 0.68 0.69
Interest Coverage Ratio (ICR) 2 1.92 5.16

PROFITABILITY RATIO
Gross Profit Margin (GPM) 64.21% 60.22% 48.00%
Net Profit Margin (NPM) -2.13% 0.11% 23.78%
Return on Asset (ROA) -1.21% 0.06% 10%
Return on Equity (ROE) -1.98% 0.10% 16%

MARKET RATIO
Harga Saham (akhir tahun) Rp 169.00 Rp 276.00 Rp 765.00
Earning per Share (EPS) -Rp 16 Rp 1 Rp 158.44
Price-to-Earning Ratio (PER) -10.69 328.57 4.83
Nilai Buku atau Book Value 53,500,000,000 53,500,000,000 53,500,000,000
Jumlah Saham Beredar 1,228,000,000 1,228,000,000 1,228,000,000
Book Value per Share (BVPS) 43.57 43.57 43.57
Price-to-Book Value Ratio (PBV) 3.88 6.34 17.56
NGAN PT MUSTIKA RATU Tbk.
Standar Kesimpulan
Perbandingan Rasio
>1,0x Likuiditas baik, tren naik turun (2020-2
>0,7x Likuiditas baik, tren naik turun 3.00
>0,5x Likuiditas kurang baik, tren naik turun 2.50
2.00
1.50
makin cepat, makin baik Aktivitas perputaran baik
1.00
makin cepat, makin baik Aktivitas perputaran buruk
makin cepat, makin baik Aktivitas perputaran baik 0.50

makin cepat, makin baik Aktivitas perputaran buruk 0.00

2020 202

Current Ratio Quick

<0,5x Solvabilitas baik

<1,0x Solvabilitas baik
>2,0x Solvabilitas kurang baik, tren naik turun
Perbandingan Rasio S
(2020-20
makin tinggi, makin baik Profitabilitas buruk 6.00
makin tinggi, makin baik Profitabilitas baik 5.00
makin tinggi, makin baik Profitabilitas baik 4.00
makin tinggi, makin baik Profitabilitas baik 3.00
2.00
1.00
-
NAMA : DEWI FORTUNA ARISVANI 2020 202
NIM : 220201110018 Debt-to-Assets Ratio (DAR)
PRODI : MANAJEMEN B Interest Coverage Ratio (ICR)
Perbandingan Rasio Likuiditas MRAT Perbandingan Rasio Aktivitas MRAT
(2020-2022) (2020-2022)
3.00
2.50
2.00
1.50
1.00
0.50
0.00
Receivable Inventory Fixed Asset Total Asset
2020 2021 2022 Turnover Turnover Turnover Turnover

Current Ratio Quick Ratio Cash Ratio 2020 2021 2022

erbandingan Rasio Solvabilitas MRAT Rasio Perbandingan Profitabilitas MRAT

(2020-2022) (2020-2022)
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2020 2021 2022 Gross Profit Net Profit Return on Return on
-10.00% Margin (GPM) Margin (NPM) Asset (ROA) Equity (ROE)
ebt-to-Assets Ratio (DAR) Debt-to-Equity Ratio (DER)
terest Coverage Ratio (ICR) 2020 2021 2022
 vitas MRAT

ed Asset Total Asset

rnover Turnover

22

abilitas MRAT

eturn on Return on
et (ROA) Equity (ROE)