PRAKTIKUM KE-1

Chapter 3: Financial Statement and Ratio Analysis

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1. Berikut Laporan keuangan PT SEJAHTERA tahun 2020

NERACA
(dalam jutaan Rp.)

ASSET LIABILITIES AND

STOCKHOLDER’S
EQUITY
Cash 400 Account Payable 400
Marketable Securities 300 Notes Payable 150
Account Receivable 300 Accruals 200 +
Inventory 400 + TOTAL CURRENT 750
LIABILITIES
TOTAL CURRENT ASSET 1.400 Long Term Debt 550
Gross Fixed Assets 2.000 Stockholder’s Equity
Acc Depreciation 400 + Preferred Stock 300
Net Fixed Asset 1.600 Common Stock 800
Retained Earning 600 +
TOTAL STOCKHOLDER’S
EQUITY 1.700
TOTAL ASSETS 3.000 TOTAL LIABILITIES AND 3.000
SHE

LAPORAN RUGI /LABA

(dalam jutaan Rp.)

Sales Revenue 5.000

COGS 2.200 +
Gross Profit 2.800
Operating Expenses
SGA Expenses 300
Depreciation Expenses 100 + 400 -
EBIT 2.400
Interest 400 -
Net Profit before Taxt 2.000
Taxt (40%) 800 -
Net profit After taxt 1.200
Preferred Stock Dividend 150
 Earning Available for Common Stock Holder’s 1.050

ASUMSI = 1 tahun = 360 hari.

Saham yang beredar = 500.000 lembar
Harga saham di pasar modal = Rp. 6500,- per lembar
Purchase per tahun 75% dari COGS

Dari Data tersebut: Hitunglah ratio-ratio berikut dan analisis secara time series, cross sectional,
overall.

Ratio Industry Actual Actual Time Cross Overall

Average 2019 2020 Series Section
Current ratio 2,10 1,60
Quick ratio 1,68 1,25
Avg Coll Period 40 hari 35 hari
Inventory turn over 7,2 kali 6,7 kali
Avg payment Period 60 hari 57 hari
Total AssetTurn Over 1,25 kali 1,75 kali
Debt Ratio 56% 38%
Debt to Equity Ratio 70% 68%
Time Interest Earned 8 kali 7 kali

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