Rasio keuangan Indofood

Rasio Profitabilitas (Profitability Ratio)

1. Gross Profit Margin

Gross profit ÷ net sales
2014
Gross profit = 17.128.835
Net sales = 63.594.452
= 26.9%
2015
Gross profit =17.258.058
Net sales =64.061.947
=26,9%
2016
Gross profit =19.428.440
Net sales = 66.750.317
= 29,1%
2017
Gross profit =19.769.951
Net sales = 70.186.618
=28,2%
2018
Gross profit =20.212.005
Net sales =73.394.728
=27,5%

2. Operating profit margin

Operating income÷ net sales
2014
Operating income =7.319.620
Net sales=63.594.452
= 11.5%
2015
Operating income =7.362.895
Net sales=64.061.947
= 11.5%
2016
Operating income =8.285.007
Net sales =66.750.317
= 12.4%
2017
 Operating income =8.683.770
Net sales=70.186.618
=12.4%
2018
Operating income =9.143.020
Net sales =73.394.728
=12.5%

3. Net profit margin

Net earnings÷ net sales
2014
Net earnings =5.229.489
Net sales =63.594.452
=8.2%
2015
Net earnings =3.709.501
Net sales =64.061.947
=5.8%
2016
Net earnings =5.266.906
Net sales = 66.750.317
=7.9%
2017
Net earnings =5.097.264
Net sales =70.186.618
=7.3%
2018
Net earnings =4.961.851
Net sales =73.394.728
=6.8%

4. Return on Asset (ROA)

Net earnings÷ average total asset
2014
Net earnings =5.229.489
Average total asset =(86.077.251+77.611.416)/2
=6.4%
2015
Net earnings =3.709.501
total asset =(91.831.526+86.077.251)/2
=4.2%
2016
 Net earnings =5.266.906
Average total asset =(82.174.515+91.831.526)/2
=6.1%
2017
Net earnings =5.097.264
Average total asset =(88.400.877+82.174.515)/2
=6.0%
2018
Net earnings =4.961.851
Average total asset =(96.537.796+88.400.877)/2
=5.4%

5. Return on Equity
Net earnings÷ common equity
2014
Net earnings =5.229.489
Common equity =(40.274.198+36.884.099)/2
=13.6%
2015
Net earnings =3.709.501
Common equity =( 43.121.593+40.274.198)/2
=8.9%
2016
Net earnings =5.266.906
Common equity =(43.941.423+43.121.593)/2
=12.1%
2017
Net earnings =5.097.264
Common equity = (47.102.766+43.941.423)/2
=11.1%
2018
Net earnings =4.961.851
Common equity = (49.916.800+47.102.766)/2
=10.2%

Rasio Likuiditas (Liquidity ratio)

1. Rasio lancar (current ratio)

Current asset÷ current liabilities
2014
Current asset =41.014.127
 Current liablities =22.658.835
=1.81x
2015
Current asset =42.816.745
Current liablities =25.107.538
=1.71x
2016
Current asset =28.985.443
Current liablities =19.219.441
=1.51x
2017
Current asset =32.948.131
Current liablities =21.637.763
=1.52x
2018
Current asset =33.272.618
Current liablities =31.204.102
=1.07x

2. Rasio cepat (quick ratio)

Current asset-inventory÷ current liabilities
2014
Current asset- inventories =32.567.778
Current liablities =22.658.835
= 1.44x
2015
Current asset - inventories =35.189.385
Current liablities =25.107.538
=1.40x
2016
Current asset - inventories =20.515.622
Current liablities =19.219.441
=1.07x
2017
Current asset - inventories =23.155.363
Current liablities =21.637.763
=1.07x
2018
Current asset - inventories =21.628.462
Current liablities =31.204.102
=0.7x
 3. Rasio kas (Cash ratio)
Cash&cash equivalent÷ current liabilities
2014
Cash = 14.157.619
Current liablities =22.658.835
= 0.62
2015
Cash = 13.076.076
Current liablities =25.107.538
= 0.52
2016
Cash = 13.362.236
Current liablities =19.219.441
= 0.69
2017
Cash = 13.689.998
Current liablities =21.637.763
=0.63
2018
Cash = 8.809.253
Current liablities =31.204.102
= 0.28

Rasio solvabilitas (solvency Ratio)

1. Total debt to asset ratio

Total liabilities÷ total asset
2014
Total liabilities=45.803.053
Total asset=86.077.251
=0.53x
2015
Total liabilities=48.709.933
Total asset=91.831.526
=0.53x
2016
Total liabilities=38.233.092
Total asset=82.174.515
=0.47x
2017
Total liabilities=41.298.111
 Total asset=88.400.877
= 0.47x
2018
Total liabilities=46.620.996
Total asset=96.537.796
= 0.48x

2. Total debt to equity ratio

Total liabilities÷ shareholders equity
2014
Total liabilities=45.803.053
shareholders equity = 40.274.198
= 1.14
2015
Total liabilities=48.709.933
shareholders equity = 43.121.593
= 1.13
2016
Total liabilities=38.233.092
shareholders equity = 43.941.423
=0.87
2017
Total liabilities=41.298.111
shareholders equity = 47.102.766
=0.88
2018
Total liabilities=46.620.996
shareholders equity = 49.916.800
=0.93

Rasio aktivitas (Activity Ratio)

1. Rasio perputaran piutang

Net sales÷ rata-rata piutang
2. Rasio perputaran persediaan
COGS÷ rata-rata inventory
3. Rasio perputaran asset tetap
Net sale÷ average total asset
4. Total asset turnover
Net sales÷ average total asset

Market value
1. Price/earnings Ratio
Price per share÷ earnings per share