Nama : Albert Fernando Yose

NPK : 11190600035

1. PT ARJUNA TBK
INCOME STATEMENT
31 DESEMBER 2018
Net Sales $ 375.000
Cost of Good Sold 225.000
Other Expense 21.600
Depreciation Expense 21.400
EBIT $ 107.000
Interest Expense 30.000
Taxable Income (EBT) $ 77.000
Taxes (40%) 30.800
Net Income $ 46.200
Dividend 18.480
Addition to Retained Earnings 27.720

a) Operating Cash Flow (OCF)

OCF = EBIT + Depreciation - Taxes
= 107.000 + 21.400 - 30.800
= 97.600
b) Cash Flow to Creditors (CFC)
CFC = Interest to Creditor ± Pinjaman netto
= 30.000 – 19.500
= 10.500
c) Cash Flow to Stockholders (CFS)
CFS = Dividend ± Equitas netto
= 18.480 – 32.000
= 50.480
d) Tambahan NWC
CFFA = OCF – NCS – Incre NWC
60.980 = 97.600 – 5.000 + 21.400 – Incre NWC
60.980 = 114.000 – Incre NWC
Incre NWC = 114.000 – 60.980
Incre NWC = 53.020
 PT ABC
INCOME STATEMENT
31 DESEMBER 2012
Net Sales $ 675.000
Cost of Good Sold 385.000
Other Expense 69.000
Depreciation Expense 58.500
EBIT $ 162.500
Interest Expense 32.000
Taxable Income (EBT) $ 130.500
Taxes (40%) 52.200
Net Income $ 78.300
Dividend 35.235
2.
Addition to Retained Earnings 43.065

a) Operating Cash Flow (OCF)

OCF = EBIT + Depreciation - Taxes
= 162.500 + 58.500 – 52.200
= 168.800
b) Cash Flow to Creditors (CFC)
CFC = Interest to Creditor ± Pinjaman netto
= 32.000 – 33.000
= 65.000
c) Cash Flow to Stockholders (CFS)
CFS = Dividend ± Equitas netto
= 35.235 – 25.000
= 10.235
d) Tambahan NWC (Jika net fixed assets meningkat $10.000)
CFFA = OCF – NCS – Incre NWC
75.235 = 168.800 – 10.000 + 58.800 – Incre NWC
75.235 = 207.300 – Incre NWC
Incre NWC = 207.300 – 75.235
Incre NWC = 132.065