ANALISIS LAPORAN KEUANGAN

PT. Goodyear Indonesia Tbk TAHUN 2016

DAN 2017

OLEH:
Abrar Hadi Sahputera
160502149
 Liquidity Ratios
Current

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕𝒔
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔

2017 2016

𝟓𝟖.𝟎𝟏𝟕.𝟓𝟏𝟐 𝟒𝟕.𝟎𝟖𝟓.𝟓𝟐𝟔
= =
𝟔𝟕.𝟒𝟎𝟕.𝟑𝟐𝟓 𝟓𝟒.𝟒𝟔𝟕.𝟒𝟏𝟎

= 0,86 = 0,86
 PT. Goodyear
Tahun Industri
Indonesia Tbk

2015 0,9 1,89

2016 0,86 2,22
2017 0,86 2,25
 Liquidity Ratios
Acid-Test (Quick)

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕𝒔 − 𝑰𝒏𝒗

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔

2017 2016

𝟓𝟖.𝟎𝟏𝟕.𝟓𝟏𝟐 − 𝟏𝟖.𝟗𝟐𝟓.𝟕𝟕𝟎 𝟒𝟕.𝟎𝟖𝟓.𝟓𝟐𝟔 − 𝟏𝟕.𝟑𝟏𝟕.𝟎𝟐𝟏

= =
𝟔𝟕.𝟒𝟎𝟕.𝟑𝟐𝟓 𝟓𝟒.𝟒𝟔𝟕.𝟒𝟏𝟎

= 0,57 = 0,54
Tahun
PT. Goodyear
Indonesia Tbk
Industri

2015 0,51 1,54

2016 0,54 1,56
2017 0,57 1,58
 Debt-to-Equity
𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒃𝒕
𝑺𝒉𝒂𝒓𝒆𝒉𝒐𝒍𝒅𝒆𝒓𝒔′ 𝑬𝒒𝒖𝒊𝒕𝒚
2017 2016

𝟕𝟎.𝟏𝟖𝟕.𝟗𝟕𝟕 𝟓𝟔.𝟓𝟔𝟑.𝟑𝟗𝟐
= =
𝟓𝟑.𝟓𝟕𝟕.𝟔𝟐𝟑 𝟓𝟔.𝟐𝟕𝟕.𝟒𝟒𝟗

= 1,31 = 1
Tahun
PT. Goodyear
Indonesia Tbk
Industri

2015 1,15 0,82

2016 1 0,75
2017 1,31 0,85
 Debt-to-Total-Assets
𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒃𝒕
𝑻𝒐𝒕𝒂𝒍 𝑨𝒔𝒔𝒆𝒕𝒔

2017 2016

𝟕𝟎.𝟏𝟖𝟕.𝟗𝟕𝟕 𝟓𝟔.𝟓𝟔𝟑.𝟑𝟗𝟐
= =
𝟏𝟐𝟑.𝟕𝟔𝟓.𝟔𝟎𝟎 𝟏𝟏𝟐.𝟖𝟒𝟎.𝟖𝟒𝟏

= 0,56 = 0,50
Tahun
PT. Goodyear
Indonesia Tbk
Industri

2015 0,53 0,43

2016 0,50 0,41
2017 0,56 0,43
 Total Capitalization
𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒃𝒕
𝑻𝒐𝒕𝒂𝒍 𝑪𝒂𝒑𝒊𝒕𝒂𝒍𝒊𝒛𝒂𝒕𝒊𝒐𝒏

2017 2016

𝟕𝟎.𝟏𝟖𝟕.𝟗𝟕𝟕 𝟓𝟔.𝟓𝟔𝟑.𝟑𝟗𝟐
= =
𝟓𝟔.𝟑𝟓𝟖.𝟐𝟕𝟓 𝟓𝟖.𝟑𝟕𝟑.𝟒𝟑𝟏

= 1,24 = 0,96 >> 1

Tahun
PT. Goodyear
Indonesia Tbk
Industri

2015 1,11 0,73

2016 1 0,68
2017 1,24 0,76
 Interest Coverage
𝑬𝑩𝑰𝑻
𝑰𝒏𝒕𝒆𝒓𝒆𝒔𝒕 𝑪𝒉𝒂𝒓𝒈𝒆𝒔

2017 2016

(𝟗𝟐𝟓.𝟓𝟒𝟔) 𝟑.𝟒𝟐𝟓.𝟐𝟕𝟑
= =
𝟔𝟓𝟗.𝟔𝟏𝟓 𝟖𝟓𝟖.𝟐𝟒𝟖

= 1,4 = 4
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 2,5 7,1
2016 4 7,97
2017 1,4 9
 Receivable Turnover
𝑨𝒏𝒏𝒖𝒂𝒍 𝑵𝒆𝒕 𝑪𝒓𝒆𝒅𝒊𝒕 𝑺𝒂𝒍𝒆𝒔
𝑹𝒆𝒄𝒆𝒊𝒗𝒂𝒃𝒍𝒆𝒔

2017 2016

𝟏𝟔𝟏.𝟐𝟔𝟏.𝟓𝟎𝟗 𝟏𝟓𝟓.𝟏𝟕𝟎.𝟔𝟎𝟐
= =
𝟖.𝟖𝟑𝟔.𝟏𝟓𝟐 𝟖.𝟑𝟗𝟕.𝟏𝟖𝟑

= 18,2 = 18,4
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 12,5 7,83
2016 18,4 9,73
2017 18,2 9,7
 Avg Collection Period
𝑫𝒂𝒚𝒔 𝒊𝒏 𝒕𝒉𝒆 𝒀𝒆𝒂𝒓
𝑹𝒆𝒄𝒆𝒊𝒗𝒂𝒃𝒍𝒆 𝑻𝒖𝒓𝒏𝒐𝒗𝒆𝒓

2017 2016

𝟑𝟔𝟓 𝟑𝟔𝟓
= =
𝟏𝟖,𝟐 𝟏𝟖,𝟒

= 20 hari = 19,8 >> 20 hari

 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 29 hari 60 hari
2016 20 hari 60 hari
2017 20 hari 59 hari
 Payable Turnover
𝑨𝒏𝒏𝒖𝒂𝒍 𝑪𝒓𝒆𝒅𝒊𝒕 𝑷𝒖𝒓𝒄𝒉𝒂𝒔𝒆
𝑨𝒄𝒄𝒐𝒖𝒏𝒕𝒔 𝑷𝒂𝒚𝒂𝒃𝒍𝒆

2017 2016

𝟏𝟒𝟔.𝟎𝟕𝟐.𝟐𝟑𝟔 𝟏𝟑𝟕.𝟐𝟕𝟏.𝟔𝟎𝟒
= =
𝟐𝟗.𝟐𝟗𝟕.𝟐𝟑𝟔 𝟐𝟓.𝟑𝟓𝟖.𝟕𝟑𝟓

= 4,9 >> 5 = 5,4

 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 4,5 4,79
2016 5,4 4,86
2017 5 4,5
 PT In Days
𝑫𝒂𝒚𝒔 𝑰𝒏 𝑻𝒉𝒆 𝒀𝒆𝒂𝒓
𝑷𝒂𝒚𝒂𝒃𝒍𝒆 𝑻𝒖𝒓𝒏𝒐𝒗𝒆𝒓

2017 2016

𝟑𝟔𝟓 𝟑𝟔𝟓
= =
𝟓 𝟓,𝟒

= 73 hari = 67 hari
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 81 hari 94 hari
2016 67 hari 86 hari
2017 73 hari 87 hari
 Inventory Turnover
𝑪𝒐𝒔𝒕 𝑶𝒇 𝑮𝒐𝒐𝒅𝒔 𝑺𝒐𝒍𝒅
𝑰𝒏𝒗𝒆𝒏𝒕𝒐𝒓𝒚

2017 2016

𝟏𝟒𝟔.𝟎𝟕𝟐.𝟐𝟑𝟔 𝟏𝟑𝟕.𝟐𝟕𝟏.𝟔𝟎𝟒
= =
𝟏𝟖.𝟗𝟐𝟓.𝟕𝟕𝟎 𝟏𝟕.𝟑𝟏𝟕.𝟎𝟐𝟏

= 7,7 = 7,9
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 5,2 21,91
2016 7,9 7,33
2017 7,7 7,14
 Total Asset Turnover
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔
𝑻𝒐𝒕𝒂𝒍 𝑨𝒔𝒔𝒆𝒕𝒔

2017 2016

𝟏𝟔𝟏.𝟐𝟔𝟏.𝟓𝟎𝟗 𝟏𝟓𝟓.𝟏𝟕𝟎.𝟔𝟎𝟐
= =
𝟏𝟐𝟑.𝟕𝟔𝟓.𝟔𝟎𝟎 𝟏𝟏𝟐.𝟖𝟒𝟎.𝟖𝟒𝟏

= 1,3 = 1,37
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 1,3 0,93
2016 1,37 0,97
2017 1,3 0,96
 Gross Profit Margin
𝑮𝒓𝒐𝒔𝒔 𝑷𝒓𝒐𝒇𝒊𝒕
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔

2017 2016

𝟏𝟓.𝟏𝟖𝟗.𝟐𝟕𝟑 𝟏𝟕.𝟖𝟗𝟖.𝟗𝟗𝟖
= =
𝟏𝟔𝟏.𝟐𝟔𝟏.𝟓𝟎𝟗 𝟏𝟓𝟓.𝟏𝟕𝟎.𝟔𝟎𝟐

= 0,09 >> 0,1 = 0,1

 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 0,1 0,036
2016 0,1 0,049
2017 0,1 0,053
 Net Profit Margin
𝑵𝒆𝒕 𝑷𝒓𝒐𝒇𝒊𝒕 𝑨𝒇𝒕𝒆𝒓 𝑻𝒂𝒙𝒆𝒔
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔
2017 2016

𝟖𝟗𝟒.𝟐𝟏𝟒 𝟏.𝟔𝟓𝟔.𝟏𝟐𝟓
= =
𝟏𝟔𝟏.𝟐𝟔𝟏.𝟓𝟎𝟗 𝟏𝟓𝟓.𝟏𝟕𝟎.𝟔𝟎𝟐

= 0,01 = 0,01
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 0,001 0,361
2016 0,01 0,049
2017 0,01 0,053
 Return On Investment
𝑵𝒆𝒕 𝑷𝒓𝒐𝒇𝒊𝒕 𝑨𝒇𝒕𝒆𝒓 𝑻𝒂𝒙𝒆𝒔
𝑻𝒐𝒕𝒂𝒍 𝑨𝒔𝒔𝒆𝒕𝒔

2017 2016

𝟖𝟗𝟒.𝟐𝟏𝟒 𝟏.𝟔𝟓𝟔.𝟏𝟐𝟓
= =
𝟏𝟐𝟑.𝟕𝟔𝟓.𝟔𝟎𝟎 𝟏𝟏𝟐.𝟖𝟒𝟎.𝟖𝟒𝟏

= 0,01 = 0,01
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 0,001 0,027
2016 0,01 0,343
2017 0,01 0,039
 Return On Equity
𝑵𝒆𝒕 𝑷𝒓𝒐𝒇𝒊𝒕 𝑨𝒇𝒕𝒆𝒓 𝑻𝒂𝒙𝒆𝒔
𝑺𝒉𝒂𝒓𝒆𝒉𝒐𝒍𝒅𝒆𝒓𝒔′ 𝑬𝒒𝒖𝒊𝒕𝒚

2017 2016

𝟖𝟗𝟒.𝟐𝟏𝟒 𝟏.𝟔𝟓𝟔.𝟏𝟐𝟓
= =
𝟓𝟑.𝟓𝟕𝟕.𝟔𝟐𝟑 𝟓𝟔.𝟐𝟕𝟕.𝟒𝟒𝟗

= 0,01 = 0,02
 PT. Goodyear
Tahun Indonesia Tbk Industri
2015 0,002 0,051
2016 0,02 0,065
2017 0,01 0,067
ROE = Net Profit Margin x Total Asset Turnover x Equity Multiplier

2017 = 0,01 x 1,30 x 2,3

= 0,029

2016 = 0,01 x 1,37 x 2

= 0,027