PT CAHAYA BERLIAN

NERACA (LAPORAN POSISI KEUANGAN)

Per 31 Desember 2016 dan 2017
(Dalam Jutaan Rupiah)

ASSET 2016 2017

Kas dan Setara Kas (Cash) 400 50

Piutang Usaha (Account Receivable) 1.575 1.875

Persediaan (Inventory) 2.075 3.075

Jumlah Aset Lancar (Current Asset) 4.050 5.000

Pabrik dan Peralatan (nett) (Equipment) 5.000

4.350
TOTAL ASSET 8.400 10.000

KEWAJIBAN DAN EKUITAS

Utang Usaha 150 180

Wesel Bayar 300 550

Akrual 650 820

Jumlah Kewajiban Lancar (Current Liabilities) 1.100 1.550

Obligasi (Long Term Debt) 2.900 3.750

Jumlah Utang (Total Debt) 4.000 5.300

Ekuitas

Saham Biasa (250.000.000 saham) 650 650

Saldo Laba 3.750 4.050

Jumlah Ekuitas(Total Equity) 4.400 4.700
TOTAL KEWAJIBAN DAN EKUITAS 8.400 10.000
 PT CAHAYA BERLIAN
LAPORAN LABA RUGI
Untuk Tahun Yang Berakhir Per 31 Desember 2016 dan 2017
(Dalam Jutaan Rupiah)

ASSET 2016 2017

Penjualan (Sales) 14.250 15.000
Biaya Operasi selain Penyusutan 12.485 12.889,1

EBITDA (Ending Before Interest Tax, Depreciation & Amortization) 1.765 2.110,9

Penyusutan 450 691,1

EBIT (Ending Before Interest Tax) 1.315 1.419

Biaya Bunga 300 440

EBT (Ending Before Tax) 1.015 979

Pajak (40%) 406 391,6

Laba Bersih / Net Income (Ending After Tax) 609 587,4

Dividen Saham Biasa 265 287,4

Tambahan Saldo Laba (Laba Ditahan) 344 300

Harga Saham Biasa (PPS) 130 115

 RASIO 2016 2017
Rasio Likuiditas
a. Current Ratio CA 4.050 5.000
= = = 368,18 % = 322,58 %
(CR) CL 1.100 1.550

b. Quick Ratio CA -Inv 4.050 - 2.075 5.000 - 3.075

= = = 179,55 % = 124,19 %
(QR) CL 1.100 1.550

c. Cash Ratio Kas + Setara Kas 400 50

= = = % = %
CL 1.100 36,36 1.550 3,23

d. Working Capital CA - CL 4.050 -1.100 5.000 -1.550

= = = % = %
To Total Asset Total Asset 35,12 34,50
8.400 10.000

Rasio Aktivitas
Keuangan
a. Total Asset Turn Over Sales 14.250 15.000
= = = 1,70 x = x
(TATO) Total Asset 8.400 10.000 1,50

b. Inventory Turn Over COGS 12.485 12.889,1

= = = 6,02 x = x
(ITO) - at cost Inventory 2.075 3.075 4,19

Inventory Turn Over Sales 14.250 15.000

= = = 6,87 x = x
(ITO) - at price Inventory 2.075 3.075 4,88

Average Collection h
AR x 360
c. Period = = 1.575 x 360 = 40 a 1875 x 360 = hari
45
(ACP) Sales 14.250 ri 15.000

d. Receivable Turn Over Sales 14.250 15.000

= = = 9 x = 8 x
(RTO) Piutang 1.575 1.875

e. Average Day Inventory Inventory x 360 2.075 x 360 h 3075 x 360

= = = 60 ar = 86 hari
(ADI) COGS 12.485 i 12.889,1

Working Capital Turn

Sales
f. Over = = 14.250 = 4,83 x 15.000 = 4,35 x
(WCTO) CA -CL 4.050 - 1.100 5.000 - 1.550

g. Fix Asset Turn Over Sales 14.250 15.000

= = = 3,28 x = 3,00 x
(FATO) Net FA 4.350 5.000
Rasio Leverage
Debt To Total Asset
= Total Debt = = 47,62 % = 53,00 %
a. Ratio 4.000 5.300
(DAR) Total Asset 8.400 10.000

b. Debt To Equity Ratio = Total Debt = 4.000 = 90,91 % 5.300 = 112,77 %

(DER) Equity 4.400 4.700

Long Term Debt to

= Long Term Debt = = 34,52 % = 37,50 %
c. Total Asset 2.900 3.750
(LTDA) Total Asset 8.400 10.000

Long Term Debt to

= Long Term Debt = = 65,91 % = 79,79 %
d. Equity 2.900 3.750
(LTDE) Equity 4.400 4.700

Rasio Profitability

a. Basic Earning Power EBIT 1.315 15,65 % 1.419 14,19 %

= = = =
(BEP) Total Asset 8.400 10.000

b. Net Profit Margin Net Income 609 4,27 % 587,4 3,92 %

= = = =
(NPM) Sales 14.250 15.000

c. Return on Assets Net Income 609 7,25 % 587,4 5,87 %

= = = =
(ROA) Total Asset 8.400 10.000

d. Return on Equity Net Income 609 13,84 % 587,4 12,50 %

= = = =
(ROE) Equity 4.400 4.700

Market Value Ratio

R
= Nilai Saham = = 2,60 = 2,60 Rp
Price per share 650.000.000 p 650.000.000
Jml lbr saham yg beredar 250.000.000 250.000.000

Price Earning per

= Price per Share = = 1,07 x = 1,11 x
Share 2,60 2,60
(PER) EPS 2,44 2,35

R
= Price per Share = = 1,00 = 1,00 Rp
Market Book Ratio 2,60 p 2,60
(M/B Ratio) BVPS 2,60 2,60
Dividen Payout Ratio = DPS = 1,06 = 43,51 % 1,15 = 48,93 %
(DPR) EPS 2,44 2,35

R
= Dividen yang dibagikan = = 1,06 = 1,15 Rp
Dividen Per Sahre 265.000.000 p 287.400.000
(DPS) Jml saham yg beredar 250.000.000 250.000.000

Earning Per Share = Nett Income 609.000.000 R 587.400.000

= = 2,44 = 2,35 Rp
Jml lbr saham yg beredar p
(EPS) 250.000.000 250.000.000

Book Value Per Share = Common Equity 650.000.000 650.000.000

R
Jml Saham Biasa yg = = 2,60 = 2,60 Rp
p
(BVPS) Beredar 250.000.000 250.000.000