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ANALISIS LAPORAN KEUANGAN, Nama : Nicholas Wicaksono Sulistyo Utomo NIM :…
ANALISIS LAPORAN KEUANGAN
Analisis Arus Kas
Perubahan Modal Kerja Bersih
Arus Kas Untuk Kreditor
Arus Kas Investasi (Capital Spending)
Arus Kas Operasi
Arus Kas Untuk Pemegang Saham
Arus Kas Dari Aktiva
Analisis Laporan Keuangan
Activity Ratio
Days Sales Outstanding (DSO) =
360 / Receivable Turnover
Receivable Turnover =
Sales / Receivable
Fixed Assets Turnover =
Sales / Total Fixed Assets
Total Assets Turnover =
Sales / Total Assets
Average Days In Inventory =
360 / Inventory Turnover
Inventory Turnover =
Sales / Inventory
Profitability Ratio
Profit Margin Ratio
Operating Profit Margin (OPM) =
EBIT / Sales
Gross Profit Margin (GPM) =
Gross Profit / Sales
Net Profit Margin (NPM) =
Earning After Taxes / Sales
Return On Equity (ROE) =
Earning After Taxes / Total Equity
Basic Earning Power =
EBIT / Total Assets
Return On Assets (ROA) =
Earning After Taxes / Total Assets
Liquidity Ratio
Quick Ratio =
(Current Asset - Inventory) / Current Liability
Cash Ratio =
(Cash + Marketable Securities) / Current Liabilities
Current Ratio =
Current Asset / Current Liabilities
Market Value Ratio
Dividend Payout Ratio (DPR) =
Dividend / Earning After Taxes
Dividend Yield =
Dividend Per Share / Market Price Per Share
Market To Book Ratio (M/B) =
Market Price Per Share / Book Value Per Share
Price Earning Ratio (PER) =
Market Price Per Share / Earning Per Share
Leverage Ratio
Cash Coverage Ratio =
(EBIT + Depreciation) / Interest
Times Interest Earned Ratio =
Earnings Before Interest and Taxes / Interest
Long-Term Debt To Equity Ratio =
Long-Term Debt / Equity
Debt Ratio =
Total Debt/Total Asset
Analisis DuPont
Menjelaskan keterkaitan antara ROE dan ROA di berbagai rasio keuangan lainnya
Rumus dari DuPont adalah :
ROE = (Net Profit Margin) x (Total Assets Turnover) x (Equity Multiplier)
Dengan adanya bagan DuPont akan memudahkan pihak manajemen penyebab turunnya ROA
Penggunaan Informasi Keuangan
Pihak Eksternal
Pihak Kreditur
Pihak Investor
Pihak Internal
Pihak Manajer
Pemilik Perusahaan
Nama : Nicholas Wicaksono Sulistyo Utomo
NIM : 042011535052