Nama : masyhuri naufal romzy

NPK : 35463
Kelas : Management A 2021

Ratio Keuangan Perusahaan PT. Semen

Jawab :
Analisis Likuiditas
1. Current Ratio = Current Asset / Current Liabilitas
Current Ratio 2019 = Rp 16,658,531.00
Rp 12,240,252.00
Current Ratio 2019 = 1.36096307494323
Current Ratio 2019 = 1.36 /136%

2. Acid-Test-Ratio = (Cash+Marketable Sekuritas+Account Receivable)/Current L

Acid-Test-Ratio 2019 = Rp 3,950,448.00 +
Rp 12,240,252.00
Acid-Test Ratio 2019 = 0,858 = 86%

3. Collection Period = Avergae Account Receivable /(Sales/360)

Collection Period 2019 = Rp 6,138,038.00
Rp 112,134.00
Collection Period 2019 = 54.7384201045178
Collection Period 2019 = 55 Hari

4. Day to Sell Inventory = Average Inventory /(Sales/360)

Day to Sell Inventory 2019 = Rp 4,092,894.00
Rp 76,817.00
Day to Sell Inventory 2019 = 53.2810966322559
Day to Sell Inventory 2019 = 53 Hari

Analisis Capital Structures & Solvency

5. Total Debt To Equity=Total Liabilities/Shareholder's Equity
Total Debt To Equity 2019= Rp 43,915,143.00
Rp 33,891,924.00
1.29574063130792
Total Debt To Equity 2019= 130%
6. Long Term Debit To Equity =Long Term Liabilities/Shareholder's Equity
Long Term Debit To Equity 2019 = Rp 31,674,891.00
Rp 33,891,924.00
0.934585212689607
Long Term Debit To Equity 2019 93%

7. Times Interest Earned = EBIT + Interest Expense

Times Interest Expense 2019= Rp 3,195,775.00
Rp 3,205,298.00
Times Interest Expense 2019= 0.997028981392682

8. ROA = Net Income+Interest Expense x (1-Tax Rate)/Average Total Assets

ROA 2019 = Rp 2,371,234
Rp 65,295,451.00
ROA 2019 = 0.0363154547631348

9. ROE =Net Income / Average Shareholder's

ROE 2019 = Rp 2,371,233.00
Rp 33,254,119.00
ROE 2019 = 0.0713064447745556
ROE 2019 = 7.13

Operating Perfomance
10. Gross Profit Margin = Sales- Cost Of Sales/Sales
Gross Profit Margin 2019= Rp 12,713,983.00
Rp 40,368,107.00
0.314951181634551
Gross Prift Margin 2019= 31.50
11. Operating Profit Margin = Income From Operation/Sales
Operating Profit Margin 2019= Rp 3,195,775.00
Rp 40,368,107.00
0.0791658375261441
Gross Profit Margin 2019 = 7.92

12. Nett Profit Margin =Net Income/Sales

Nett Profit Margin 2019 = Rp 2,268,151.00
Rp 40,368,107.00
0.0561867069961938
Nett Profit Margin 2019 = 5.61

13. Cash Turnover = Sales / Average Cash

Cash Turnover 2019= Rp 40,368,107.00
Rp 4,598,090.00
Cash Turover 2019 = 8.7793207614466
Cash Turnover 2019= 8.78

14. Acct. Receivable Turnover = Sales /Average account receivable

Acct. Receivable Turnover 2019= Rp 40,368,107.00
Rp 6,138,038.00
6.5767118092133
Acct Receivable Turnover 2019 =6.58

15. Inventory Turnover = Cost Of Sales /Average Inventory

Inventory Turnover 2019= Rp 27,654,124.00
Rp 4,092,894.00
6.75661866640084
Inventory Turnover 2019 6,757
16. Working Capital Turnover = Sales/Average Working Capital
Working Capital Turnover 2019 = Rp 40,368,107.00
Rp 33,253,619.00
Working Capital Turnover 2019 = 1.21394627754651

17. PPE TurnOver = Sales /Average PPE

PPE Turnover 2019 = Rp 40,368,107.00
Rp 4,092,894.00

PPE Turnover 2019 = 9.86297397391675

18. Total Assets Turnover = Sales / Average Total Assets

Total Assets Turnover 2019 = Rp 40,368,107.00
Rp 65,295,451.00
0.618237662528742
Total Assets Turnover 2019 = 0.618
ccount Receivable)/Current Liabilities
Rp 6,849,861.00 + Rp 67,222.00

Receivable /(Sales/360)

ry /(Sales/360)

r's Equity
s/Shareholder's Equity

e)/Average Total Assets

unt receivable
ng Capital