Rasio Keuangan PT.

Makmur Berkah Amanda

Tahun 2018-2022
Komponen Laporan Keuangan 2018 2019
Aktiva Lancar 304,228,634 312,638,211
Utang Lancar 89,674,963 127,188,208
Persediaan 183,784,371 207,787,542
Kas dan setara kas 65,586,171 19,116,632
Laba Sebelum Pajak 67,101,607 8,690,622
Laba bersih 72,411,518 12,517,652
Laba kotor 110,000,452 63,107,949
Penjualan 149,140,561 96,206,544
Jumlah aset 684,815,446 728,120,841
Jumlah ekuitas 497,390,341 513,907,993
jumlah utang 187,425,105 214,212,848
Piutang Usaha 20,051,360 10,409,806
Avg. account receivable 15,230,583 9,882,333
COGS 39,140,109 33,098,595
Persediaan 183,784,371 207,787,542
Avg. Persediaan 195,785,957 211,690,037
Aset tetap 202,876,624 199,249,048
Avg. aset tetap 201,062,836 195,967,488
Account payable 8,399,428 11,468,447
Avg. account payable 9,933,953 9,002,694

Rasio Likuiditas
CURRENT RATIO
=
RASIO LANCAR

QUICK RATIO
2018 RASIO CEPAT
=

CASH RATIO
=
RASIO KAS

CURRENT RATIO
=
RASIO LANCAR

QUICK RATIO
2019 RASIO CEPAT
=

CASH RATIO
=
RASIO KAS
 CURRENT RATIO
=
RASIO LANCAR

QUICK RATIO
2020 RASIO CEPAT
=

CASH RATIO
=
RASIO KAS

CURRENT RATIO
=
RASIO LANCAR

QUICK RATIO
2021 RASIO CEPAT
=

CASH RATIO
=
RASIO KAS

CURRENT RATIO
=
RASIO LANCAR

QUICK RATIO
2022 RASIO CEPAT
=

CASH RATIO
=
RASIO KAS

Rasio Profitabilita
RETURN ON EQUITY
=
(ROE)

RETURN ON ASSET
=
(ROA)
2018

GROSS PROFIT MARGIN

=

OPERATING PROFIT RATIO

=
 NET PROFIT MARGIN
=

RETURN ON EQUITY
=
(ROE)

RETURN ON ASSET
=
(ROA)
2019

GROSS PROFIT MARGIN

=

OPERATING PROFIT RATIO

=

NET PROFIT MARGIN

=

RETURN ON EQUITY
=
(ROE)

RETURN ON ASSET
=
(ROA)
2020

GROSS PROFIT MARGIN

=

OPERATING PROFIT RATIO

=

NET PROFIT MARGIN

=

RETURN ON EQUITY
=
(ROE)
 RETURN ON ASSET
=
(ROA)

2021 GROSS PROFIT MARGIN

=

OPERATING PROFIT RATIO

=

NET PROFIT MARGIN

=

RETURN ON EQUITY
=
(ROE)

RETURN ON ASSET
=
(ROA)
2022

GROSS PROFIT MARGIN

=

OPERATING PROFIT RATIO

=

NET PROFIT MARGIN

=

Rasio Solvabilitas
DEBT TO EQUITY RATIO
=
2018

(DER)

DEBT TO ASSET RATIO

=
(DAR)
 DEBT TO EQUITY RATIO
=

2019
(DER)

DEBT TO ASSET RATIO

=
(DAR)

DEBT TO EQUITY RATIO

=
2020

(DER)

DEBT TO ASSET RATIO

=
(DAR)

DEBT TO EQUITY RATIO

=
2021

(DER)

DEBT TO ASSET RATIO

=
(DAR)

DEBT TO EQUITY RATIO

=
2022

(DER)

DEBT TO ASSET RATIO

=
(DAR)

Rasio Aktivitas
ACCOUNT RECEIVABLE
=
TURNOVER

INVENTORY TURNOVER
=
2018

ACCOUNT PAYABLE
=
TURNOVER
201
FIXED ASSET TURNOVER
=

TOTAL ASSET TURNOVER

=

ACCOUNT RECEIVABLE
=
TURNOVER

INVENTORY TURNOVER
=
2019

ACCOUNT PAYABLE
=
TURNOVER

FIXED ASSET TURNOVER

=

TOTAL ASSET TURNOVER

=

ACCOUNT RECEIVABLE
=
TURNOVER

INVENTORY TURNOVER
=
2020

ACCOUNT PAYABLE
=
TURNOVER

FIXED ASSET TURNOVER

=

TOTAL ASSET TURNOVER

=
 ACCOUNT RECEIVABLE
=
TURNOVER

INVENTORY TURNOVER
=
2021
ACCOUNT PAYABLE
=
TURNOVER

FIXED ASSET TURNOVER

=

TOTAL ASSET TURNOVER

=

ACCOUNT RECEIVABLE
=
TURNOVER

INVENTORY TURNOVER
=
2022

ACCOUNT PAYABLE
=
TURNOVER

FIXED ASSET TURNOVER

=

TOTAL ASSET TURNOVER

=
n PT. Makmur Berkah Amanda Tbk.
Tahun 2018-2022
2020 2021 2022
364,679,878 435,816,821 555,826,745
120,247,002 149,061,654 171,816,848
215,692,531 254,619,750 290,164,481
27,313,366 55,940,779 97,916,583
13,812,113 23,812,115 38,962,387
16,430,628 30,195,270 34,908,305
52,558,782 60,861,881 81,229,022
89,548,973 100,601,056 137,940,281
799,397,510 861,888,870 966,109,133
591,051,896 619,310,416 652,281,972
208,345,614 242,578,454 313,827,161
9,354,861 13,714,800 10,472,296
11,534,830 12.093,548 14,726,910
36,990,191 39,739,244 56,711,259
215,592,531 254,619,750 290,164,481
235,106,141 272,392,116 307,419,387
192,685,928 183,234,444 171,068,715
187,960,186 177,151,580 170,488,654
6,536,940 8,876,053 7,765,478
7,706,496.00 8,320,756.00 8,204,460

Rasio Likuiditas
AKTIVA LANCAR 304,228,634
=
UTANG LANCAR 89,674,963

AKTIVA LANCAR - PERSEDIAAN 120,444,263

UTANG LANCAR 89,674,963

KAS DAN SETARA KAS 65,586,171

UTANG LANCAR 89,674,963

AKTIVA LANCAR 312,638,211

=
UTANG LANCAR 127,188,208

AKTIVA LANCAR - PERSEDIAAN 104,850,669

UTANG LANCAR 127,188,208

KAS DAN SETARA KAS 19,116,632

UTANG LANCAR 127,188,208
 AKTIVA LANCAR 364,679,878
=
UTANG LANCAR 120,247,002

AKTIVA LANCAR - PERSEDIAAN 148,987,347

UTANG LANCAR 120,247,002

KAS DAN SETARA KAS 27,313,366

UTANG LANCAR 120,247,002

AKTIVA LANCAR 435,816,821

=
UTANG LANCAR 149,061,654

AKTIVA LANCAR - PERSEDIAAN 181,197,071

UTANG LANCAR 149,061,654

KAS DAN SETARA KAS 55,940,779

UTANG LANCAR 149,061,654

AKTIVA LANCAR 555,826,745

=
UTANG LANCAR 171,816,848

AKTIVA LANCAR - PERSEDIAAN 265,662,264

UTANG LANCAR 171,816,848

KAS DAN SETARA KAS 97,916,583

UTANG LANCAR 171,816,848

Rasio Profitabilitas
LABA BERSIH 72,411,518
X 100%
JUMLAH EKUITAS 497,390,341

LABA BERSIH 72,411,518

X 100%
JUMLAH ASET 684,815,446

LABA KOTOR 110,000,452

X 100%
PENJUALAN 149,140,561

LABA KOTOR - EBIT 42,898,845

X 100%
PENJUALAN 149,140,561
 LABA BERSIH 72,411,518
X 100%
PENJUALAN 149,140,561

LABA BERSIH 12,517,652

X 100%
JUMLAH EKUITAS 513,907,993

LABA BERSIH 12,517,652

X 100%
JUMLAH ASET 728,120,841

LABA KOTOR 63,107,949

X 100%
PENJUALAN 96,206,544

LABA KOTOR - EBIT 54,417,327

X 100%
PENJUALAN 96,206,544

LABA BERSIH 12,517,652

X 100%
PENJUALAN 96,206,544

LABA BERSIH 16,430,628

X 100%
JUMLAH EKUITAS 591,051,896

LABA BERSIH 16,430,628

X 100%
JUMLAH ASET 799,397,510

LABA KOTOR 52,558,782

X 100%
PENJUALAN 89,548,973

LABA KOTOR - EBIT 38,746,669

X 100%
PENJUALAN 89,548,973

LABA BERSIH 16,430,628

X 100%
PENJUALAN 89,548,973

LABA BERSIH 30,195,270

X 100%
JUMLAH EKUITAS 619,310,416
 LABA BERSIH 30,195,270
X 100%
JUMLAH ASET 861,888,870

LABA KOTOR 60,861,881

X 100%
PENJUALAN 100,601,056

LABA KOTOR - EBIT 37,049,766

X 100%
PENJUALAN 100,601,056

LABA BERSIH 30,195,270

X 100%
PENJUALAN 100,601,056

LABA BERSIH 34,908,305

X 100%
JUMLAH EKUITAS 652,281,972

LABA BERSIH 34,908,305

X 100%
JUMLAH ASET 966,109,133

LABA KOTOR 81,229,022

X 100%
PENJUALAN 137,940,281

LABA KOTOR - EBIT 42,266,635

X 100%
PENJUALAN 137,940,281

LABA BERSIH 34,908,305

X 100%
PENJUALAN 137,940,281

Rasio Solvabilitas
JUMLAH UTANG 187,425,105
X 100%
JUMLAH EKUITAS 497,390,341

JUMLAH UTANG 187,425,105

X 100%
JUMLAH ASET 684,815,446
 JUMLAH UTANG 214,212,848
X 100%
JUMLAH EKUITAS 513,907,993

JUMLAH UTANG 214,212,848

X 100%
JUMLAH ASET 728,120,841

JUMLAH UTANG 208,345,614

X 100%
JUMLAH EKUITAS 591,051,896

JUMLAH UTANG 208,345,614

X 100%
JUMLAH ASET 799,397,510

JUMLAH UTANG 242,578,454

X 100%
JUMLAH EKUITAS 619,310,416

JUMLAH UTANG 242,578,454

X 100%
JUMLAH ASET 861,888,870

JUMLAH UTANG 313,827,161

X 100%
JUMLAH EKUITAS 652,281,972

JUMLAH UTANG 313,827,161

X 100%
JUMLAH ASET 966,109,133

Rasio Aktivitas
PENJUALAN 149,140,561
=
AVG. ACCOUNT RECEIVABLE 15,230,583

COGS 39,140,109
=
AVG. PERSEDIAAN 195,785,957

COGS 39,140,109
=
AVG. ACCOUNT PAYABLE 9,933,953
 PENJUALAN 149,140,561
=
AVG. ASET TETAP 201,062,836

PENJUALAN 149,140,561
=
TOTAL ASET 684,815,446

PENJUALAN 96,206,544
=
AVG. ACCOUNT RECEIVABLE 9,882,333

COGS 33,098,595
=
AVG. PERSEDIAAN 211,690,037

COGS 33,098,595
=
AVG. ACCOUNT PAYABLE 9,002,694

PENJUALAN 96,206,544
=
AVG. ASET TETAP 195,967,488

PENJUALAN 96,206,544
=
TOTAL ASET 728,120,841

PENJUALAN 89,548,973
=
AVG. ACCOUNT RECEIVABLE 11,534,830

COGS 36,990,191
=
AVG. PERSEDIAAN 235,106,141

COGS 36,990,191
=
AVG. ACCOUNT PAYABLE 7,706,496

PENJUALAN 89,548,973
=
AVG. ASET TETAP 187,960,186

PENJUALAN 89,548,973
=
TOTAL ASET 799,397,510
 PENJUALAN 100,601,056
=
AVG. ACCOUNT RECEIVABLE 12.093,548

COGS 39,739,244
=
AVG. PERSEDIAAN 272,392,116

COGS 39,739,244
=
AVG. ACCOUNT PAYABLE 8,320,756

PENJUALAN 100,601,056
=
AVG. ASET TETAP 177,151,580

PENJUALAN 100,601,056
=
TOTAL ASET 861,888,870

PENJUALAN 137,940,281
=
AVG. ACCOUNT RECEIVABLE 14,726,910

COGS 56,711,259
=
AVG. PERSEDIAAN 307,419,387

COGS 56,711,259
=
AVG. ACCOUNT PAYABLE 8,204,460

PENJUALAN 137,940,281
=
AVG. ASET TETAP 170,488,654

PENJUALAN 137,940,281
=
TOTAL ASET 966,109,133
= 3.39

= 1.34

= 0.73

= 2.46

= 0.82

= 0.15
 = 3.03

= 1.24

= 0.23

= 2.92

= 1.22

= 0.38

= 3.23

= 1.55

= 0.57

X 100% = 15%

X 100% = 11%

X 100% = 74%

X 100% = 29%
X 100% = 49%

X 100% = 2%

X 100% = 2%

X 100% = 66%

X 100% = 57%

X 100% = 13%

X 100% = 3%

X 100% = 2%

X 100% = 59%

X 100% = 43%

X 100% = 18%

X 100% = 5%
X 100% = 4%

X 100% = 60%

X 100% = 37%

X 100% = 30%

X 100% = 5%

X 100% = 4%

X 100% = 59%

X 100% = 31%

X 100% = 25%

X 100% = 38%

X 100% = 27%
X 100% = 42%

X 100% = 29%

X 100% = 35%

X 100% = 26%

X 100% = 39%

X 100% = 28%

X 100% = 48%

X 100% = 32%

= 9.79

= 0.20

= 3.94
= 0.74

= 0.22

= 9.74

= 0.16

= 3.68

= 0.49

= 0.13

= 7.76

= 0.16

= 4.80

= 0.48

= 0.11
= 8.31

= 0.15

= 4.78

= 0.57

= 0.12

= 9.37

= 0.18

= 6.91

= 0.81

= 0.14