VERTICAL ANALYSIS

PT MANDOM INDONESIA
INCOME STATEMENT
2017-2021
  2021 2020 2019 2018 2017

SALES REVENUE Rp 100,00% Rp 100,00% Rp 100,00% Rp 100,00% Rp 100,00%

1.850.311.080.131 1.989.005.993.587 2.804.151.670.769 2.648.754.344.347 2.706.394.847.919

COST OF GOODS SOLD Rp 83,48% Rp 77,14% Rp 66,83% Rp 63,64% Rp 62,79%

1.544.655.239.334 1.534.276.464.935 1.873.937.759.675 1.685.791.739.001 1.699.417.758.295

Rp Rp Rp Rp Rp
GROSS PROFIT 305.655.840.797 16,52% 454.729.528.652 22,86% 930.213.911.094 33,17% 962.962.605.346 36,36% 1.006.977.089.624 37,21%

                   
OPERATING EXPENSES :
Rp 11,48% Rp 17,02% Rp 18,19% Rp 20,69% Rp 21,02%
SELLING EXPENSE 212.450.600.368 338.502.956.399 510.131.022.209 548.089.824.378 568.987.731.498
GENERAL EXPENSE Rp Rp Rp Rp Rp
192.730.194.412 10,42% 184.836.671.765 9,29% 229.289.192.021 8,18% 229.749.812.470 8,67% 212.668.813.623 7,86%

Rp Rp Rp Rp Rp
TOTAL OPERATING EXPENSE 21,90% 26,31% 26,37% 29,37% 28,88%
405.180.794.780 523.339.628.164 739.420.214.230 777.839.636.848 781.656.545.121

OPERATING INCOME -Rp -Rp Rp Rp Rp

-5,06% -2,88% 7,17% 8,86% 8,98%
BEFORE TAXES 93.661.666.121 57.357.757.687 200.992.358.094 234.625.954.664 243.083.045.787

TAXES RELATED TO Rp Rp -Rp -Rp -Rp

0,93% 0,13% -1,99% -2,32% -2,36%
OPERATIONS 17.154.047.344 2.581.170.474 55.843.013.533 61.576.511.908 63.956.663.719

NET INCOME -Rp -4,13% -Rp -2,75% Rp 5,18% Rp 6,53% Rp 6,62%

76.507.618.777 54.776.587.213 145.149.344.561 173.049.442.756 179.126.382.068
 HORIZONTAL ANALYSIS
PT MANDOM INDONESIA
INCOME STATEMENT
2017-2021
  2021 2020 2019 2018 2017 2021 2020 2019 2018 2017

Rp Rp
SALES REVENUE Rp 1.850.311.080.131 Rp 1.989.005.993.587 2.804.151.670.769 Rp 2.648.754.344.347 2.706.394.847.919 68,37% 73,49% 103,61% 97,87% 100%

Rp Rp
COST OF GOODS SOLD Rp 1.544.655.239.334 Rp 1.534.276.464.935 Rp 1.685.791.739.001 90,89% 90,28% 110,27% 99,20% 100%
1.873.937.759.675 1.699.417.758.295

Rp Rp Rp Rp
GROSS PROFIT Rp 305.655.840.797 30,35% 45,16% 92,38% 95,63% 100%
454.729.528.652 930.213.911.094 962.962.605.346 1.006.977.089.624

                   
OPERATING EXPENSES :
Rp Rp Rp Rp
Rp 212.450.600.368 338.502.956.399 510.131.022.209 548.089.824.378 568.987.731.498 37,34% 59,49% 89,66% 96,33% 100%
SELLING EXPENSE

Rp Rp Rp Rp
GENERAL EXPENSE Rp 192.730.194.412 184.836.671.765 229.289.192.021 229.749.812.470 212.668.813.623 90,62% 86,91% 107,82% 108,03% 100%

TOTAL OPERATING Rp Rp Rp Rp
Rp 405.180.794.780 51,84% 66,95% 94,60% 99,51% 100%
EXPENSE 523.339.628.164 739.420.214.230 777.839.636.848 781.656.545.121

OPERATING INCOME -Rp Rp Rp Rp

-Rp 93.661.666.121 -38,53% -23,60% 82,68% 96,52% 100%
BEFORE TAXES 57.357.757.687 200.992.358.094 234.625.954.664 243.083.045.787

TAXES RELATED TO Rp -Rp -Rp -Rp

OPERATIONS Rp 17.154.047.344 2.581.170.474 55.843.013.533 61.576.511.908 63.956.663.719 -26,82% -4,04% 87,31% 96,28% 100%

NET INCOME -Rp 76.507.618.777 -Rp Rp Rp Rp -42,71% -30,58% 81,03% 96,61% 100%
54.776.587.213 145.149.344.561 173.049.442.756 179.126.382.068
Yang dianalisis pada laporan posisi keuangan

1. Aktiva lancar : cash, piutang pihak ke 3 dan persediaan

2. Aktiva tetap : properti dan aktiva tetap
3. Liabilities dan Equity : liabilities jangka pendek dan liabilities jangka panjang dan ekuitas
4. Pada laporan laba rugi
a) Pendapatan
b) Biaya
c) Laba kotor
d) Beban beban
e) Keuntungan
3. Liabilities dan Equity : liabilities jangka pendek dan liabilities jangka panjang dan ekuitas

Liabilities jangka pendek

2017 2018 2019 2020 2021
Rp 259.806.845.843 Rp 231.533.842.787 Rp 255.852.750.863 Rp 131.087.175.475 Rp 176.837.470.021
Liabilities jangka pendek dari tahun 2017 sampai 2021 mengalami turun naik

Liabilities jangka panjang

2017 2018 2019 2020 2021
Rp 243.674.007.163 Rp 241.146.503.875 Rp 276.196.052.914 Rp 317.715.961.088 Rp 304.118.699.225
Liabilities jangka panjang dari tahun 2017 sampai 2021 mengalami penurunan di tahun 2018, dan mengalami kenaikan di tahun
2019 dan 2020, pada tahun 2021 kembali mengalami penurunan.

Ekuitas

2017 2018 2019 2020 2021

Rp 1.858.326.336.424 Rp 1.972.463.165.139 Rp 2.019.143.817.162 Rp 1.865.986.919.439 Rp 1.819.848.695.714

Ekuitas dari tahun 2017 sampai 2020 mengalami kenaikan, tetapi di tahun 2021 mengalami penurunan