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Manajemen Keuangan 2

The document contains calculations and ratios for evaluating the financial performance and position of a company including quick ratio, current ratio, inventory turnover ratio, days sales outstanding, fixed assets turnover ratio, total asset turnover ratio, return on asset, return on equity, profit margin on sales, debt to assets ratio, liabilities to assets ratio, price earning ratio, and market to book ratio.

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Natasya Bella
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6 views2 pages

Manajemen Keuangan 2

The document contains calculations and ratios for evaluating the financial performance and position of a company including quick ratio, current ratio, inventory turnover ratio, days sales outstanding, fixed assets turnover ratio, total asset turnover ratio, return on asset, return on equity, profit margin on sales, debt to assets ratio, liabilities to assets ratio, price earning ratio, and market to book ratio.

Uploaded by

Natasya Bella
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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1.

QUICK RATIO

=(Cash + Account receivable)/current liabilities


=($72.000 + 439.000) /$602.000
=$511.000/$602.000
=0,84 times

2.CURRENT RATIO
=Current assets / current liabilities
=$1.405.000 / $602.000
=2,33 times

3.INVENTORY TURNOVER RATIO


=COGS / Inventory
=3.580.000 / 894.000
=4,22 times

4.DAYS SALES OUTSTANDING


=Account receivable x 365 / sales
=439.000 x 365 / 4.290.000
=160.235.000 / 4.290.000
=37,35 or 37 days

5.FIXED ASSETS TURNOVER RATIO


=Sales / net fixed asset
=4.290.000 / 431.000
= 9,95 times

6.TOTAL ASSET TURNOVER RATIO


=Sales / total asset
=4.290.000 / 1.836.000
=2,33 times

7.RETURN ON ASSET
=net income x 100 / total asset
=108.408 x 100 / 1.836.000
=10.840.800 / 1.836.000
=5,91%

8. Return on equity
= net income x 100 / shareholder’s equity
= 108.408 x 100 / 1.234.000
= 1.840.800 / 1.234.000
= 8,79%

9.PROFIT MARGIN ON SALES


=net income x 100 / sales
=108.408 x 100 / 4.290.000
=10.840.800 / 4.290.000
=2,52%

10. Debt to assets ratio


= Long trem debt x 100 / total assets
= 404.290 x 100 / 1.836.000
= 40. 429.000 / 1. 836.000 = 22,03%
11. Liabilitas to assets ratio
= total liabilitas x 100 / totas assets
= 602.000 x 100 / 1.836.000 = 32,78 %
12. Price earning ratio = market price per share / earning per share
=23.57 / 4.71 = 5,00 times
13. Market / book ratio
= market price per share / book value per share
= 233.57 / 53,63 = 0,43
 Book value per share
= shareholder’s equity / number of equity share
= 1.234.000 / 23.000 = 53,63 times

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