ANALISIS LAPORAN KEUANGAN

PT SEPATU BATA TBK

NERACA KEUANGAN
ASET
Aset Lancar
Kas dan Setara Kas
Piutang Usaha Pihak Ketiga
Piutang Usaha Pihak-pihak Berelasi
Piutang Pegawai
Piutang Lain-lain
Persediaan - Neto
Pajak Pertambahan Nilai Dibayar Di Muka
Biaya Dibayar Di Muka
Pajak Penghasilan Badan Dibayar Di Muka
Aset Lancar Lainnya
Total Aset Lancar
Aset Tidak Lancar
Aset Tetap
Biaya Dibayar Di Muka
Uang Jaminan Sewa
Penghargaan Masa Kerja Dibayar Di
Total Aset Tidak Lancar
TOTAL ASET

LIABILITAS DAN EKUITAS

Liabilitas Jangka Pendek
Pinjaman Jangka Pendek
Utang Usaha Pihak Ketiga
Utang Usaha Pihak-Pihak Berelasi
Utang Pajak
Beban Akrual
Beban Masih Harus Dibayar
Uang Jaminan dan Penyalur
Total Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Provisi Penghargaan Masa Kerja

2010

2011

4,659,400
16,006,330
4,453,871
1,418,008
1,197,773
191,217,901
29,534,181
41,421,448
5,587,436
295,496,348

11,628,489
21,937,564
5,322,106
1,883,248
576,432
193,997,433
29,720,647
47,472,124
4,105,534
316,643,577

167,843,434
13,280,597
6,856,189
775,987
188,756,207
484,252,555

169,554,791
22,096,071
8,354,866
200,005,728
516,649,305

2010

2011

17,500,000
54,838,587
26,475,302
3,982,144
13,705,212
25,247,195
141,748,440

58,800,019
42,204,541
3,728,558
15,202,930
27,886,718
147,822,766

520,078

Liabilitas Pajak Tangguhan - Neto

Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
EKUITAS
Modal Saham
Saldo Laba Cadangan Umum
Saldo laba Belum Ditentukan Pengg
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS

10,995,150
10,995,150
152,743,590

12,826,373
13,346,451
161,169,217

2010
13,000,000
3,000
318,505,965
331,508,965
484,252,555

2011
13,000,000
4,000
341,476,088
354,480,088
515,649,305

ANGAN

2012

2013

9,444,567
24,087,292
7,361,875
526,609
1,797,341
221,854,075
37,451,551
47,362,314
2,030,014
5,458,056
357,373,694

3,287,272
31,583,112
8,095,025
1,475,636
2,145,385
281,405,718
40,040,399
54,644,038
6,821,976
6,080,193
435,578,754

187,892,640
19,354,521
9,487,139
216,734,300
574,107,994

210,124,423
24,072,659
10,909,224
245,106,306
680,685,060

2012

2013

17,000,000
73,934,129
23,647,293
8,023,739
8,226,910
7,388,164
30,047,731
168,267,966

31,000,000
123,201,904
46,521,701
4,237,459
9,728,414
7,472,102
35,176,134
257,337,714

3,081,169

7,105,133

15,270,373
18,351,542
186,619,508

19,389,048
26,494,181
283,831,895

2012
13,000,000
5,000
374,483,486
387,488,486
574,107,994

2013
13,000,000
6,000
383,847,165
396,853,165
680,685,060

PT SEPATU BATA TBK

LAPORAN LABA RUGI

Keterangan
Penjualan Neto
Beban Pokok penjualan
Laba Bruto
Beban Usaha:
Penjualan dan Pemasaran
Umum dan Administrasi
Pendapatan Usaha Lainnya - Neto
Total Beban Usaha
Laba Usaha
Pendapatan/(Beban) Lain-Lain:
Laba Penjualan Aset Tetap
Pendapatan Bunga
Beban Keuangan
Rugi/Laba Selisih Kurs - Neto
(Beban)/Pendapatan Lainnya - Neto
Total Pendapatan/(Beban)
Lain- Lain - Neto
Laba Sebelum Pajak Penghasilan Badan
Beban Pajak Penghasilan Badan:
Kini
Tangguhan
Laba Neto Tahun Berjalan
Pendapatan Komperhensif Lain
Total Laba Rugi Komperhensif Tahun Berjalan
Laba Usaha Per Saham Dasar (Rupiah Penuh)
Laba Neto Per Saham Dasar (Rupiah Penuh)

PENJUALAN BERSIH
RATA RATA TOTAL AKTIVA
RATA RATA TOTAL AKTIVA TETAP
RATA RATA MODAL KERJA
RATA RATA ASET LAIN LAIN

MODAL KERJA

ASET LAIN LAIN

2010
644,189,190
337,998,532
306,190,658
140,069,418
78,990,390
219,059,808
87,130,850
572,791
140,192
4,390,307
555,273
558,564
(2,563,487)
84,567,363
20,747,074
2,845,219
23,592,293
60,975,070
60,968,368
6,702
4,690

644,189,190.00
450,465,851.00
161,804,294.50
146,516,043.00
19,760,499.00

2009
139284178
18608225

TR

(0.05)
1.05

RATA2

342,504,115
342,504,115

MODAL SENDIRI
RATA2

331,508,965
331,508,965

PATU BATA TBK

RAN LABA RUGI

2011
142,453,040
76,618,407
65,834,633

2012
152,621,629
79,506,280
73,115,349

2,013
383,003,773
208,795,822
174,207,951

36,071,447
20,633,578
56,705,025
9,129,608

38,811,432
20,650,473
682,147
60,144,052
12,971,297

92,783,556
46,320,265
156,413
138,947,408
35,260,543

174,071
23,748
585,225
509,829
996,758
1,119,181
10,248,789

35,609
32,489
3,120
13,039,395
(3,678,041)
9,361,354
9,361,354
- 18.09
715

0
59,703
339,665
0
0
(279,962)
0
35,659,911
-11,456,597
0
0
0
24,203,314
0
24,203,314

5,424,049
(2,269,475)
3,154,574
7,094,215
7,094,215
702
546

142,453,040.00
500,450,930.00
168,699,112.50
161,284,359.50
25,681,855.00

152,621,629.00
545,378,649.50
178,723,715.50
178,963,269.50
29,646,298.50

383,003,773.00
627,396,527.00
199,008,531.50
183,673,384.00
31,911,771.50

2010
153747908

2011
168820811

2,012
189,105,728

20,912,773

30,450,937

28,841,660

(0.06)
1.06

(0.00)
1.00

(0.01)
1.01

355,165,327
367,826,539

386,833,284
405,840,028

414,593,687
423,347,346

354,480,088
342,994,527

387,488,486
370,984,287

396,853,165
392,170,826

2013
178241040
34,981,883

RASIO PEMANFAATAN AKTIVA

ASSETS TURN OVER
2010
1.430
2011
0.285
2012
0.280
2013
0.610

RASIO KINERJA OPERASI

GROSS PROFIT MARGIN
2010
0.475
2011
0.462
2012
0.479
2013
0.455

COST to SALES RASIO

2010
2011
2012
2013

WORKING CAPITAL TURN OVER

2010
4.397
2011
0.883
2012
0.853
2013
2.085

OPERATING PROFIT MARGIN

2010
0.131
2011
0.072
2012
0.085
2013
0.093

GENERAL EXPENSES to SA
2010
2011
2012
2013

FIXED ASSETS TURN OVER

2010
3.981
2011
0.844
2012
0.854
2013
1.925

NET PROFIT MARGIN

2010
0.095
2011
0.050
2012
0.061
2013
0.063

SELLING EXPENSES to SA
2010
2011
2012
2013

OPERATING EXPENSES to SALES

2010
0.340
2011
0.398
2012
0.394
2013
0.363
RASIO KEMBALIAN
ROA
2010
2011
2012
2013

INVESTASI
0.135
0.014
0.017
0.039

ROI
2010
2011
2012
2013

0.191
0.022
0.024
0.059

ROE
2010
2011
2012
2013

0.184
0.021
0.025
0.062

OST to SALES RASIO

0.525
0.538
0.521
0.545

ENERAL EXPENSES to SALES

0.123
0.145
0.135
0.121

ELLING EXPENSES to SALES

0.217
0.253
0.254
0.242