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  • Latihan Soal Analysis of Financial Statement

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    Caroline H24
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    The document presents the balance sheet and income statement for a company with total assets of $525,000 including $400,000 in current assets and $125,000 in net fixed assets, and total liabilities and equity of $525,000 including $250,000 in current liabilities and $150,000 in common stock equity. The income statement shows the company had $600,000 in sales, $555,000 in gross profit, $512,500 in earnings before interest and taxes, $500,000 in earnings before taxes, and $300,000 in net income. Key financial ratios calculated from the data include a current

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    MK Manajemen Keuangan

    Original Title

    latihan Soal Analysis of Financial Statement

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    The document presents the balance sheet and income statement for a company with total assets of $525,000 including $400,000 in current assets and $125,000 in net fixed assets, and total liabilities and equity of $525,000 including $250,000 in current liabilities and $150,000 in common stock equity. The income statement shows the company had $600,000 in sales, $555,000 in gross profit, $512,500 in earnings before interest and taxes, $500,000 in earnings before taxes, and $300,000 in net income. Key financial ratios calculated from the data include a current

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    148 views7 pages

    Latihan Soal Analysis of Financial Statement

    Uploaded by

    Caroline H24
    The document presents the balance sheet and income statement for a company with total assets of $525,000 including $400,000 in current assets and $125,000 in net fixed assets, and total liabilities and equity of $525,000 including $250,000 in current liabilities and $150,000 in common stock equity. The income statement shows the company had $600,000 in sales, $555,000 in gross profit, $512,500 in earnings before interest and taxes, $500,000 in earnings before taxes, and $300,000 in net income. Key financial ratios calculated from the data include a current

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 7

    Asset Liabilities & Equity

    Cash 150,000 Account Payable 187,500


    Account Receivable 150,000 Accrual 62,500
    Inventory 100,000 Total CL 250,000
    Total CA 400,000 Bank Loan (10%) 125,000
    Fixed Asset 150,000 Common Stock 100,000
    Acc.Depr. Fixed Asset 25,000 Retained Earning 50,000
    Net Fixed Asset 125,000
    TOTAL 525,000 TOTAL 525,000

    Current Ratio = 1,6 x


    ITO by Sales = 6 x
    Quick Ratio = 1,2 x
    GPM = 92,5%
    RR = 45%
    NPM = 50%
    FATO = 4,8 x
    DSO = 90 day
    Total Common Equity = $ 150.000 Working capital = CA
    Outstanding Share = 4000 , par $25 Networking capital = CA - CL
    Operating Capital = $ 275.000 Operating capital = CA - CL + NFA
    Tax rate 40%
    Sales 600,000 Current ratio = CA/CL
    Cost of Good Sold 45,000 1,6 = CA/250.000
    Gross Profit 555,000 CA = 400,000
    Operating Expense 42,500
    Earning Before Interest & Tax 512,500 Quick ratio = (cash+AR)/CL
    Interest 12,500 Quick ratio = (CA-inventory)/CL
    Earning Before Tax 500,000 1,2 = (400.000-inventory)/250.000
    Tax 40% 200,000 300.000 = 400.000-inventory
    Net Income 300,000 Inventory = 100,000
    Dividend of Common Stock 165,000
    Addition to Retained Earning 45% 135,000 ITO by sales = Sales/inventory
    6= sales/100.000
    DPOR = 1-RR=1-45%=55% sales = 600,000

    Bank loan = 525.000-250.000-150.000 125,000 GPM =GP/ sales


    C/S = 4000x25 =100.000 0,925= GP/600.000
    GP= 555,000

    NPM = NI of CS/sales
    0,5 = NI of CS/600.000
    orking capital = CA NI of CS = 300,000
    etworking capital = CA - CL
    perating capital = CA - CL + NFA Addtion to retained earning = 0,45x300.000
    135,000

    FATO =sales/NFA
    4,8= 600.000/NFA
    NFA= 125,000

    DSO =AR/(sales/360)
    90 = AR/(600.000/360)
    AR = 150,000
    ash+AR)/CL
    A-inventory)/CL
    00.000-inventory)/250.000
    0.000-inventory

    ales/inventory
    es/100.000

    of CS/600.000

    ned earning = 0,45x300.000

    0.000/NFA

    1666.66667
    R/(600.000/360)
    Asset Liabilities & Equity
    Cash Account Payable
    Account Receivable Accrual
    Inventory Total CL
    Total CA Bank Loan (10%)
    Fixed Asset Preferred stock (7%) 100,000
    Acc.Depr. Fixed Asset Common Stock
    Net Fixed Asset Retained Earning
    TOTAL - TOTAL -
    Sales
    Cost of Good Sold
    Gross Profit
    Operating Expense
    Earning Before Interest & Tax
    Interest
    Earning Before Tax
    Tax 40%
    Net Income
    Dividend of Preferred Stock 7,000
    Net Income od C/S
    Dividend of Common Stock
    Addition to Retained Earning 45%
    EBT 1000
    Tax 40% 400
    Net income 600
    EBT 1000
    Tax 40% 400
    Net income 600

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