TUGAS INDIVIDU

MATA KULIAH MANAJEMEN KEUANGAN

ANALISIS LAPORAN KEUANGAN DAN RASIO KEUANGAN
PT UNILEVER INDONESIA Tbk Tahun 2016-2017

MAGISTER MANAJEMEN
UNIVERSITAS TANJUNGPURA
1. Net Operating After Tax
Nopat 17 = EBIT (1- Tax Rate )
= Rp 9.371.661 (1-25% )
= Rp 9.371.661 ( 0,75)
= Rp 7.028.745,75

Nopat 16 = Rp 8.571.885 ( 0,75 )

= Rp 6.428.913,75

2. Net Operating Working Capital

NOWC 17 = Current Asset – Non Interest bearing current Lialibities
= Rp 7.941.635 – Rp 9.082.304
= Rp ( 1.140.669 )
NOWC 16 = Rp 6.588.109 – Rp 8.485.104
= Rp (1.896.995 )

3. Operating Capital
OC 17 = NOWC + Net Fixed Asset
= Rp ( 1.140.669 ) + Rp 10.964.778
= Rp 9.824.109
OC 16 = Rp ( 1.896.995 ) + Rp 10.157.586
= Rp Rp 8.260.591

4. Net Cash Flow

NCF 17 = Net Income + Dep
= Rp 7.004.562 + Rp 654.080
= Rp 7.658.642
NCF16 = Rp 6.390.672 + Rp 550.834
= Rp 6.941.506

5. Operasional Cash Flow

OCF 17 = Nopat + Dep
= Rp 7.028.745,75 + Rp 654.080
= Rp 7.682.825,75
OCF 16 = Rp 6.428. 913,75 + Rp 550.834
= Rp 6.979.747,75
6. Free Cash Flow
FCF 17 = Nopat – Net Capital Investment
= Nopat – ( Op 17 – Op 16 )
= Rp 7.028.745,75 – ( Rp 9.824.109 – Rp 8.260.591 )
= Rp 5.465.227,75

7. Market Value Added

MVA = 76.300-96.000
= (19.700 )

8. Economic Value Added

EVA 17 = Nopat - (13%) ( WACC)
= Rp 7.028.745,75 -( 0,13)( Rp 9.824.109)
= Rp 5.751.611,58
EVA 16 = Rp 6.428.913,75 – (13%)(Rp 8.260.591)
= Rp 5.355.036,92
1. RASIO LIKUIDITAS
a. Current Ratio (CR) = Current Asset
Current Liabilities
= Rp 7.941.635
Rp 12.532.304
= 63,4%

b. Quick Ratio (QR) = Current Asset – Inventory

Current Liability

= Rp 7.941.635-Rp 2.393.540

Rp 12.532.304
= 44 %

2. ACTIVITY RATIO
a. ITO = Sales
Inventory
= Rp 41.204.510
Rp 2.393.540
= 17,21 kali

b. DSO = Receivables
Average sales per days
= Rp 4.854.825
114.456,97
= 42,41 ~ 43 hari

c. FATO = Sales
Net Fixed Asset
= Rp 41.204.510
Rp 10.964.778
= 3,76 kali

d. TATO = Sales
Total Asset
= Rp 41.204.510
Rp 18.906.413
= 2,18 kali
3. LAVERAGE RATIO

a. Debt Ratio = Total debt x 100 %

Total Asset
= Rp 13.733.025 x100%
Rp 18.906.413

= 73%

b. TIE = EBIT
Int Exp
= Rp 9.371.661
Rp 3.450
= Rp

4. PROFITABILITY RATIO
a. Profit margin = Net Income x 100%
= sales

= Rp 7.004.562 x 100%

Rp 41.204.510

= 17 %

b. BEP = EBIT X100%

Total asset
= Rp 9.371.661 x 100%
Rp 18.906.413
= 49,5 %

c. ROA = Net Income x 100%

Total asset
= Rp 7.004.562 x 100%
Rp 18.906.413
= 37,04 %

d. ROE = Net Income x 100%

Coomond equity

= Rp 7.004.562 = 1,35

7.630
5. MARKET VALUE

a. EPS = Net Income

Share Out standing
= Rp 7.004.562
7.630
= Rp 918

b. Price earning ratio = price per share

Earning per share
= Rp 10
Rp 918
1,089 %
Additional Information :

Depresiasi tahun 2017 : Rp 632.861

Amortisasi tahun 2017 : Rp 21.219

Depresiasi tahun 2016 : Rp 529.615

Amortisasi tahun 2016 : Rp 21.219

Beban bunga Bank : Rp 3.450