Ratio-ratio keuangan PT.

Polosari Kemasindah
Ratio-ratio
Profitabilitas :
ROI=
EAT
Total asset 100%
ROE=
EAT
Equity 100%
GPM=
salesCGS
100%
net sales
NPM=
EAT
Net sales 100%
OPM =
EBIT
Sales

100%

Likuiditas :
Current Ratio =
CA
CL 100%

Tahun 1999

Tahun 2000

1.290.212 .973
3.289 .509 .077 100% =

1.529 .502.363
4.454 .585 .294 100% =

39,22%
1.290.212 .973
2.303 .420 .817 100% =

34,33%
1.529 .502 .363
3.567.112 .409 100% =

56,01%
3.655 .075 .0001.985 .095 .000
3.655 .075.000

42,87%
6.621 .612.0004.650.680 .000
6.621 .612.000

100% = 45,68%
1.290 .212 .973
3.655 .075 .000 100% =

100% = 29,76%
1.529 .502 .363
6.621 .612.000 100% =

35,29%
1.433 .569 .970
3.655 .075 .000 100% =

23,09%
1.699 .447 .070
6.621.612 .000 100% =

39,22%

25,66%

1.003 .934 .965

775.162.810 100% =
129,51 %

2.235 .050 .519

587.217 .885 100% =
380,61%

Tahun 2001
1.701 .396 .000
8.202.219 .676 100% = 20,74%
1.701 .396 .000
6.709 .942 .256 100% = 25,35%
8.187.090 .0005.875.250 .000
8.187 .090 .000
100% = 28,23%

1.701.396 .000
8.187.090 .000 100% = 20,78%
1.890.440 .000
8.187.090 .000

100% =

23,09%

5.732 .260 .890

796.827 .420 100% =
719,38%

Quick Ratio =
CAinventory
100%
CL
Cash Ratio =
cash
CL 100%
Inventory to Networking Capital=
inventory
CACL 100%

1.003 .934 .965653.732.860

775.162.810
100% = 45,17 %

2.235 .050 .5191.153 .542 .043

587.217.885
100% = 184,17 %

2.456 .630
775.162 .810 100% = 0,34 %
653.732.860
1.003 .934 .965775.162.810

100% = 406,65 %

2.800 .000
587.217 .885 100% = 0,47 %

4.850.350
796.827 .420 100% = 0,68 %

1.153 .542.043
2.235 .050 .519587.217 .885

2.491 .938.525
5.732 .260 .890796.827 .420

100% = 70,00 %

100% = 285,75 %

5.732 .260 .8902.491 .938.525

796.827 .420

100% = 50,49 %

Aktivitas :
ITO =
netSales
rataratainventory 1 kali
CATO =
sales
CA 1 kali
NWCTO =
sales
CACL 1 kali

1.669 .980 .000

163.433 .215

x i kali =

10,22 kali
3.655.075 .000
1.003 .934 .965 1 kali = 3,64
kali

3.655 .075.000
1.003 .934 .965775.162.810
1 kali = 15,87 kali

1.970 .932 .000

313.385 .261

x i kali = 6,29

kali
6.621.612 .000
2.235 .050 .519 1 kali = 2,96
kali

6.621 .612.000
2.235 .050 .519587.217 .885
1 kali = 4,01 kali

2.311 .840 .000

622.984 .631

x i kali = 3,71

kali
8.187.090 .000
5.732.260 .890 1 kali = 1,42
kali

8.187 .090 .000

5.732 .260 .890796.827 .420
1 kali = 1,66 kali

FATO =
sales
FA 1 kali
TATO =
sales
TA 1 kali
CASHTO =
sales
cash 1 kali
Leverage :
TOTAL DEBT
DR = TOTAL ASET

x 100%

3.655.075 .000
2.160 .194 .500 1 kali = 1,69

6.621.612 .000
2.085 .269 .775 1 kali = 3,47

8.187.090 .000
2.010 .344 .350 1 kali = 4,07

kali
3.655 .075 .000
3.289 .509 .077 1 kali = 1,14

kali
6.621 .612.000
4.454 .585 .294 1 kali = 1,48

kali
8.187.090 .000
8.202.219 .676 1 kali = 0,99

kali
3.655 .075 .000
1 kali =
2.456 .630

kali
6.621 .612.000
1 kali =
2.800 .000

kali
8.187.090 .000
1 kali =
4.850.350

1.487,84 kali

2.364,86 kali

1.687,93 kali

986.088 .260
3.289 .509 .077

x 100% =

29,97%
DER =

TOTAL DEBT
EQUITY

x 100%

986.088.260
2.303 .420 .817

210.925 .450
3.289 .509 .077
x 100%

6,41%

x 100% =

19,92%
x 100% =

887.472 .885
3.567 .112 .409

x 100% =

300.255 .000
4.454 .585 .294
6,74%

1.492 .277 .420

8.202.219 .676

x 100% =

18,19%
x 100% =

24,88%

42,81%
LDTA =
LONG TERM DEBT
TA

887.472.885
4.454 .585 .294

1.492 .277 .420

6.709 .942 .256

x 100% =

22,23%

x 100% =

695.450 .000
8.202.219 .676
8,48%

x 100% =

210.925 .450
2.303 .420 .817

LDER =
LONG TERM DEBT
EQUITY

CDER =
CL
EQUITY

x 100%

x 100% =

9,15%
775.162 .810
2.303 .420 .817

x 100 %
33,65%

300.255 .000
3.567 .112 .409

x 100% =

8,41%

x 100 % =

587.217 .885
3.567 .112 .409
16,46%

695.450 .000
6709.942 .256

x 100% =

10,36%

x 100 % =

796.827 .420
6.709 .942 .256
11,87%

x 100 % =