Analisis Tpm Anggi Fixx.xlsx
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1. Rasio Likuiditas a. Acid Test b. Interest Coverage c. Working Capital
2. Rasio Pembiayaan a. Debt to Equity Ratio
= Aktiva Lancar-Persediaan Passiva Lancar = EBIT Interest Exspense = Current Assets Current Liabilities
Rp8,739,782,750,141 Rp 3,884,051,319,005 = Rp2,315,242,242,867 = Rp377,519,688,323 = Rp8,739,782,750,141 = Rp3,884,051,319,005 =
=
Rp6,657,165,872,077 = Rp6,265,255,987,065 Rp6,657,165,872,077 = Rp12,922,421,859,142 Rp1,388,676,127,665 = Rp6,657,165,872,077
3. Rasio Aktivitas a. Asset Turnover
=
b. Avg Collection Period
=
d. Inventory Turnover
=
Revenue = Rp18,349,959,898,358 = Total Assets Rp12,922,421,859,142 Days x Avg Amount of Acc Receivable = Net Credit Sales During The Period Cost Good of Sold = Rp13,449,537,442,446 = Avg Inventory Rp1,149,954,545
4. Rasio Kinerja a. Earnings Per Share
=
b. Price to Earnings
=
c. Book Value Per Share
=
d. Price to Book Value
=
e. Return on Assets
=
f. Cash Return on Assets
=
g. Dividend Payout Ratio
=
h. Dividend Yield
=
i. Gross Profit Margin
=
b. Debt to Asset Ratio c. Colvency Ratio
Total Debit = Total Equity = Total Debit = Total Asset = Net Income + Depreciation = ST Liab + LT Liab
Net Income Outstanding Shares Share Price EPS Total Common Equity Outstanding Shares Share Price BVPS Net Income Total Assets Cash Flow from Operation ROA Total Dividend Net Income Dividend Per Share Share Price 62.10898419
= = = = = = = = =
Rp1,388,676,127,665 Rp22,358,699,725 Rp1,620 62.1089841871 Rp6,265,255,987,065 Rp22,358,699,725 Rp1,620 280 Rp1,388,676,127,665 Rp12,922,421,859,142 Rp6,684,219 0.1074625285 Rp149,095,678,240 Rp1,388,676,127,665 Rp333,418 Rp1,620 Rp4,900,422,455,912
= = = = = = = = =
j. Net Profit Margin
= IDR
k. Return on Equity
=
Revenue Net Income = 22,358,699,725 Net Income = Share Price
= Total Dividend
2299999346359
0.107462529
Total Dividend 333418 Share Price
18349959898358 Total Dividend 18349959898358 Total Dividend
Rp18,349,959,898,358 Rp1,388,676,127,665 = Rp18,349,959,898,358 Rp1,388,676,127,665 = Rp447,173,994,500
Rp2,123,676,041,546
= Rp
6,616,106,708,595
1.7034035251
6.1327721824 2.2501718006
1.0625528926
1.0625528926
0.5151639487 0.2085986972
1.4200093526 IDR1,601,765,772,605 = ### 11695.7122356919
62.1089841871 26.083182992
utang usaha
9%
62.1089841871 IDR 26.083182992 IDR
280.2155789077 5.7812631486 0.1074625285
0.1074625285
62200462.7256971 0.1073653354
0.1073653354
205.8137885873
205.8137885873
0.2670535785
0.2670535785
56 838
4719616%
0.0756773386
0.0756773386
3.1054492094
3.1054492094
utang usaha
Cash + Acc Receivable+ST Investments Current Liabilities ebit : pendapatan sebelum bunga dan pajak (laba operasi) beban bunga
1. Rasio Likuiditas a. Acid Test
=
b. Interest Coverage
=
c. Working Capital
=
2. Rasio Pembiayaan a. Debt to Equity Ratio
=
b. Debt to Asset Ratio
=
c. Colvency Ratio
=
3. Rasio Aktivitas a. Asset Turnover
=
b. Avg Collection Period = d. Inventory Turnover
=
4. Rasio Kinerja a. Earnings Per Share
=
b. Price to Earnings
=
c. Book Value Per Share = d. Price to Book Value
=
e. Return on Assets
=
f. Cash Return on Assets = g. Dividend Payout Ratio = h. Dividend Yield
=
i. Gross Profit Margin
=
j. Net Profit Margin
=
Aktiva Lancar-Persediaan = Passiva Lancar EBIT Interest Exspense Current Assets Current Liabilities
Total Debit Total Equity Total Debit Total Asset Net Income + Depreciation ST Liab + LT Liab
= =
= = =
Rp1,763,233,048,130 Rp6,148,255,759,034 Rp1,640,494,765,801 = Rp407,623,325,589 Rp1,682,975,365,772 = Rp784,000,000,000
Rp1,022,643,536,695 Rp5,194,459,927,187 Rp1,022,643,536,695 Rp11,342,715,688,221 Rp1,250,233,128,560 =
=
Rp6,148,255,759,034
Revenue = Rp14,818,730,635,847 Total Assets Rp11,342,715,688,221 Days x Avg Amount of Acc Receivable Net Credit Sales During The Period Cost Good of Sold = Rp19,594,636 Avg Inventory Rp1,763,233,048,130
Net Income = Outstanding Shares Share Price = EPS Total Common Equity = Outstanding Shares Share Price = BVPS Net Income = Total Assets Cash Flow from Operation= ROA Total Dividend = Net Income Dividend Per Share = Share Price Gross Profit = Revenue Net Income = Revenue
=
Rp1,250,233,128,560 Rp22,358,699,725 Rp1,570 Rp56 Rp5,194,459,927,187 = Rp22,358,699,725 Rp1,570 = Rp232 Rp1,250,233,128,560 = Rp11,342,715,688,221 Rp14,503,814,621,943 = 0.1102234388 Rp143,095,678,240 = Rp1,250,233,128,560 Rp320,001 = Rp1,570 Rp4,198,336,120,007 = Rp14,818,730,635,847 Rp1,250,233,128,560 = Rp14,818,730,635,847
= = =
= =
k. Return on Equity
=
Net Income = Total Shareholders Equity
Rp1,250,233,128,560 = Rp5,194,459,927,187
Rp1,682,075,365,712 = 148,255,759,034 4.024536043
0.0132001149
1.3%
2.1466522523
0.1968719657
20%
0.090158615 0.2033476123
1.3064535022 IDR123,342,428,995 = Rp14,818,730,635,847 1.11129019619846E-05 IDR1,865,016,846,174
55.9170767503 28.07729036
1%
5592% 2808%
232.3238824742 6.7578071754 0.1102234388
11%
### 0.1144551964
11%
203.8221093445
20382%
0.2833128034
28%
0.0843684361
8%
56.32 47196.16 838
0.2406858742
24%
Rasio Keuangan 1. Rasio Likuiditas a. Acid Test Aktiva Lancar-Persediaan Passiva Lancar
Analisis Rasio Keuangan 31 Desember 2016 dan 2015 (Dalam Jutaan Rupiah) 2015
2016
Rp6,616,106,709
=
0.001703404
Rp 81,157,683 Rp6,148,255,759,034
Rp2,315,242,242,867 Rp377,519,688,323
=
6.13
Rp1,640,494,765,801 Rp407,623,325,589
Current Assets Rp8,739,782,750,141 Current Liabilities Rp3,884,051,319,005 2. Rasio Pembiayaan a. Debt to Equity Ratio Total Debt Rp 6,657,165,872,077 Total Equity Rp 6,265,255,987,065 b. Debt to Asset Ratio Total Debt Rp 6,657,165,872,077 Total Asset Rp12,922,421,859,142 c. Colvency Ratio Net Income + Depreciation Rp1,388,676,127,665 ST Liab + LT Liab Rp 6,657,165,872,077 3. Rasio Aktivitas a. Asset Turnover Revenue Rp18,349,959,898,358 Total Asset Rp12,922,421,859,142 b. Debt to Asset Ratio Days x Avg Amount of Acc Receivable IDR 1,601,765,772,605 Net Credit Sales During The Period Rp 18,349,959,898,358 c. Inventory Turnover Cost Good of Sold Rp13,449,537,442,446 Avg Inventory Rp1,149,954,545 4. Rasio Kinerja
=
225%
Rp1,682,975,365,772 Rp784,000,000,000
=
1.06
Rp1,022,643,536,695 Rp5,194,459,927,187
=
0.52
Rp 1,022,643,536,695 Rp11,342,715,688,221
=
0.21
Rp1,250,233,128,560
b. Interest Coverage EBIT Interest Exspense c. Working Capital
Rp
3,884,051,319,005
Rp6,148,255,759,034
=
1.42
Rp14,818,730,635,847 Rp11,342,715,688,221
=
0.087289879
IDR123,342,428,995 Rp14,818,730,635,847
=
11695.71
Rp19,594,636 Rp1,763,233,048,130
a. Earnings Per Share Net Income Outstanding Shares b. Price to Earnings Share Price EPS c. Book Value Per Share Total Common Equity Outstanding Shares d. Price to Book Value
Rp
1,388,676,127,665
=
62.11
Rp1,250,233,128,560
Rp22,358,699,725 Rp1,620
Rp22,358,699,725
=
26.08
62.10898419
Rp1,570
Rp
Rp6,265,255,987,065 Rp1,620
=
3867441967
56 Rp5,194,459,927,187
Rp
1,570 1,570 3308573202
Share Price BVPS e. Return on Assets
Rp
1,620 3867441967
=
4.18882E-07
Rp
Net Income Total Assets f. Cash Return on Assets
Rp
1,388,676,127,665
=
0.11
Rp 1,250,233,128,560
Cash Flow from Operation ROA g. Dividend Payout Ratio Total Dividend Net Income h. Dividend Yield Dividend Per Share Share Price i. Gross Profit Margin Gross Profit Revenue j. Net Profit Margin
Rp
Rp12,922,421,859,142
Rp11,342,715,688,221
6,684,219 0.107462529
=
Rp149,095,678,240
=
62200462.45
Rp14,503,814,621,943
0.1102234388
Rp
1,388,676,127,665
Rp Rp
333,418 1,620
=
Rp4,900,422,455,912 Rp18,349,959,898,358
=
0.107
Rp143,095,678,240
Rp 1,250,233,128,560 205.814
Rp320,001
Rp 0.267
1,570 Rp4,198,336,120,007
Rp14,818,730,635,847
Net Income Revenue k. Return on Equity
Rp Rp
1,388,676,127,665 18,349,959,898,358
=
0.076
Rp 1,250,233,128,560 Rp14,818,730,635,847
Net Income Total Shareholders Equity
Rp
1,388,676,127,665
=
3.105
Rp 1,250,233,128,560 Rp 5,194,459,927,187
Rp447,173,994,500
Keuangan 16 dan 2015 Rupiah) 2015
Intepretasi
= 1.320011499
= 4.02
= 215%
= 0.20
= 0.09
= 0.20
=
1.31
=
0.0083234139
=
0.0
Artinya kinerja perusahaan kurang baik karena kecukupan aset lancar yang digunakan membayar kewajiban jangka pendek menurun dari 43% di tahun 2015 menjadi 39% di tahun 2016. Artinya kinerja perusahaan kurang baik karena kemampuan perusahaan untuk membayar bunga atas pinjaman menurun dari 65,96 di tahun 2015 menjadi 60,84 di tahun 2016.
Artinya kinerja perusahaan stabil karena kecukupan aset lancar perusahaan untuk menutupi kewajiban lancarnya tetap untuk tahun 2015 dan 2016 yaitu sebesar 61%
Artinya kinerja perusahaan kurang baik karena besarnya hutang yang digunakan perusahaan untuk permodalan meningkat dari 2,26 di tahun 2015 menjadi 2,56 di tahun 2014 Artinya kinerja perusahaan kurang baik karena besarnya asset yang diperoleh dari hutang mengalami kenaikan dari 0,69 menjadi 0,72 Artinya kinerja perusahaan kurang baik karena kecukupan cash flow perusahaan untuk membayar hutang mengalami penurunan dari sebesar 0,1 dari 0,54 menjadi 0,53
= 55.9
= 28.04
= 3308573202
= 4.745247888277E-07
= 0.1102234388
= 131585575436515
= 0.1144551964
= 203.82
= 0.28
= 0.08
= 0.24
2. Rasio Pembiayaan a. Debt to Equity Ratio
= Aktiva Lancar-Persediaan Passiva Lancar = EBIT Interest Exspense = Current Assets Current Liabilities
Rp8,739,782,750,141 Rp 3,884,051,319,005 = Rp2,315,242,242,867 = Rp377,519,688,323 = Rp8,739,782,750,141 = Rp3,884,051,319,005 =
=
Rp6,657,165,872,077 = Rp6,265,255,987,065 Rp6,657,165,872,077 = Rp12,922,421,859,142 Rp1,388,676,127,665 = Rp6,657,165,872,077
3. Rasio Aktivitas a. Asset Turnover
=
b. Avg Collection Period
=
d. Inventory Turnover
=
Revenue = Rp18,349,959,898,358 = Total Assets Rp12,922,421,859,142 Days x Avg Amount of Acc Receivable = Net Credit Sales During The Period Cost Good of Sold = Rp13,449,537,442,446 = Avg Inventory Rp1,149,954,545
4. Rasio Kinerja a. Earnings Per Share
=
b. Price to Earnings
=
c. Book Value Per Share
=
d. Price to Book Value
=
e. Return on Assets
=
f. Cash Return on Assets
=
g. Dividend Payout Ratio
=
h. Dividend Yield
=
i. Gross Profit Margin
=
b. Debt to Asset Ratio c. Colvency Ratio
Total Debit = Total Equity = Total Debit = Total Asset = Net Income + Depreciation = ST Liab + LT Liab
Net Income Outstanding Shares Share Price EPS Total Common Equity Outstanding Shares Share Price BVPS Net Income Total Assets Cash Flow from Operation ROA Total Dividend Net Income Dividend Per Share Share Price 62.10898419
= = = = = = = = =
Rp1,388,676,127,665 Rp22,358,699,725 Rp1,620 62.1089841871 Rp6,265,255,987,065 Rp22,358,699,725 Rp1,620 280 Rp1,388,676,127,665 Rp12,922,421,859,142 Rp6,684,219 0.1074625285 Rp149,095,678,240 Rp1,388,676,127,665 Rp333,418 Rp1,620 Rp4,900,422,455,912
= = = = = = = = =
j. Net Profit Margin
= IDR
k. Return on Equity
=
Revenue Net Income = 22,358,699,725 Net Income = Share Price
= Total Dividend
2299999346359
0.107462529
Total Dividend 333418 Share Price
18349959898358 Total Dividend 18349959898358 Total Dividend
Rp18,349,959,898,358 Rp1,388,676,127,665 = Rp18,349,959,898,358 Rp1,388,676,127,665 = Rp447,173,994,500
Rp2,123,676,041,546
= Rp
6,616,106,708,595
1.7034035251
6.1327721824 2.2501718006
1.0625528926
1.0625528926
0.5151639487 0.2085986972
1.4200093526 IDR1,601,765,772,605 = ### 11695.7122356919
62.1089841871 26.083182992
utang usaha
9%
62.1089841871 IDR 26.083182992 IDR
280.2155789077 5.7812631486 0.1074625285
0.1074625285
62200462.7256971 0.1073653354
0.1073653354
205.8137885873
205.8137885873
0.2670535785
0.2670535785
56 838
4719616%
0.0756773386
0.0756773386
3.1054492094
3.1054492094
utang usaha
Cash + Acc Receivable+ST Investments Current Liabilities ebit : pendapatan sebelum bunga dan pajak (laba operasi) beban bunga
1. Rasio Likuiditas a. Acid Test
=
b. Interest Coverage
=
c. Working Capital
=
2. Rasio Pembiayaan a. Debt to Equity Ratio
=
b. Debt to Asset Ratio
=
c. Colvency Ratio
=
3. Rasio Aktivitas a. Asset Turnover
=
b. Avg Collection Period = d. Inventory Turnover
=
4. Rasio Kinerja a. Earnings Per Share
=
b. Price to Earnings
=
c. Book Value Per Share = d. Price to Book Value
=
e. Return on Assets
=
f. Cash Return on Assets = g. Dividend Payout Ratio = h. Dividend Yield
=
i. Gross Profit Margin
=
j. Net Profit Margin
=
Aktiva Lancar-Persediaan = Passiva Lancar EBIT Interest Exspense Current Assets Current Liabilities
Total Debit Total Equity Total Debit Total Asset Net Income + Depreciation ST Liab + LT Liab
= =
= = =
Rp1,763,233,048,130 Rp6,148,255,759,034 Rp1,640,494,765,801 = Rp407,623,325,589 Rp1,682,975,365,772 = Rp784,000,000,000
Rp1,022,643,536,695 Rp5,194,459,927,187 Rp1,022,643,536,695 Rp11,342,715,688,221 Rp1,250,233,128,560 =
=
Rp6,148,255,759,034
Revenue = Rp14,818,730,635,847 Total Assets Rp11,342,715,688,221 Days x Avg Amount of Acc Receivable Net Credit Sales During The Period Cost Good of Sold = Rp19,594,636 Avg Inventory Rp1,763,233,048,130
Net Income = Outstanding Shares Share Price = EPS Total Common Equity = Outstanding Shares Share Price = BVPS Net Income = Total Assets Cash Flow from Operation= ROA Total Dividend = Net Income Dividend Per Share = Share Price Gross Profit = Revenue Net Income = Revenue
=
Rp1,250,233,128,560 Rp22,358,699,725 Rp1,570 Rp56 Rp5,194,459,927,187 = Rp22,358,699,725 Rp1,570 = Rp232 Rp1,250,233,128,560 = Rp11,342,715,688,221 Rp14,503,814,621,943 = 0.1102234388 Rp143,095,678,240 = Rp1,250,233,128,560 Rp320,001 = Rp1,570 Rp4,198,336,120,007 = Rp14,818,730,635,847 Rp1,250,233,128,560 = Rp14,818,730,635,847
= = =
= =
k. Return on Equity
=
Net Income = Total Shareholders Equity
Rp1,250,233,128,560 = Rp5,194,459,927,187
Rp1,682,075,365,712 = 148,255,759,034 4.024536043
0.0132001149
1.3%
2.1466522523
0.1968719657
20%
0.090158615 0.2033476123
1.3064535022 IDR123,342,428,995 = Rp14,818,730,635,847 1.11129019619846E-05 IDR1,865,016,846,174
55.9170767503 28.07729036
1%
5592% 2808%
232.3238824742 6.7578071754 0.1102234388
11%
### 0.1144551964
11%
203.8221093445
20382%
0.2833128034
28%
0.0843684361
8%
56.32 47196.16 838
0.2406858742
24%
Rasio Keuangan 1. Rasio Likuiditas a. Acid Test Aktiva Lancar-Persediaan Passiva Lancar
Analisis Rasio Keuangan 31 Desember 2016 dan 2015 (Dalam Jutaan Rupiah) 2015
2016
Rp6,616,106,709
=
0.001703404
Rp 81,157,683 Rp6,148,255,759,034
Rp2,315,242,242,867 Rp377,519,688,323
=
6.13
Rp1,640,494,765,801 Rp407,623,325,589
Current Assets Rp8,739,782,750,141 Current Liabilities Rp3,884,051,319,005 2. Rasio Pembiayaan a. Debt to Equity Ratio Total Debt Rp 6,657,165,872,077 Total Equity Rp 6,265,255,987,065 b. Debt to Asset Ratio Total Debt Rp 6,657,165,872,077 Total Asset Rp12,922,421,859,142 c. Colvency Ratio Net Income + Depreciation Rp1,388,676,127,665 ST Liab + LT Liab Rp 6,657,165,872,077 3. Rasio Aktivitas a. Asset Turnover Revenue Rp18,349,959,898,358 Total Asset Rp12,922,421,859,142 b. Debt to Asset Ratio Days x Avg Amount of Acc Receivable IDR 1,601,765,772,605 Net Credit Sales During The Period Rp 18,349,959,898,358 c. Inventory Turnover Cost Good of Sold Rp13,449,537,442,446 Avg Inventory Rp1,149,954,545 4. Rasio Kinerja
=
225%
Rp1,682,975,365,772 Rp784,000,000,000
=
1.06
Rp1,022,643,536,695 Rp5,194,459,927,187
=
0.52
Rp 1,022,643,536,695 Rp11,342,715,688,221
=
0.21
Rp1,250,233,128,560
b. Interest Coverage EBIT Interest Exspense c. Working Capital
Rp
3,884,051,319,005
Rp6,148,255,759,034
=
1.42
Rp14,818,730,635,847 Rp11,342,715,688,221
=
0.087289879
IDR123,342,428,995 Rp14,818,730,635,847
=
11695.71
Rp19,594,636 Rp1,763,233,048,130
a. Earnings Per Share Net Income Outstanding Shares b. Price to Earnings Share Price EPS c. Book Value Per Share Total Common Equity Outstanding Shares d. Price to Book Value
Rp
1,388,676,127,665
=
62.11
Rp1,250,233,128,560
Rp22,358,699,725 Rp1,620
Rp22,358,699,725
=
26.08
62.10898419
Rp1,570
Rp
Rp6,265,255,987,065 Rp1,620
=
3867441967
56 Rp5,194,459,927,187
Rp
1,570 1,570 3308573202
Share Price BVPS e. Return on Assets
Rp
1,620 3867441967
=
4.18882E-07
Rp
Net Income Total Assets f. Cash Return on Assets
Rp
1,388,676,127,665
=
0.11
Rp 1,250,233,128,560
Cash Flow from Operation ROA g. Dividend Payout Ratio Total Dividend Net Income h. Dividend Yield Dividend Per Share Share Price i. Gross Profit Margin Gross Profit Revenue j. Net Profit Margin
Rp
Rp12,922,421,859,142
Rp11,342,715,688,221
6,684,219 0.107462529
=
Rp149,095,678,240
=
62200462.45
Rp14,503,814,621,943
0.1102234388
Rp
1,388,676,127,665
Rp Rp
333,418 1,620
=
Rp4,900,422,455,912 Rp18,349,959,898,358
=
0.107
Rp143,095,678,240
Rp 1,250,233,128,560 205.814
Rp320,001
Rp 0.267
1,570 Rp4,198,336,120,007
Rp14,818,730,635,847
Net Income Revenue k. Return on Equity
Rp Rp
1,388,676,127,665 18,349,959,898,358
=
0.076
Rp 1,250,233,128,560 Rp14,818,730,635,847
Net Income Total Shareholders Equity
Rp
1,388,676,127,665
=
3.105
Rp 1,250,233,128,560 Rp 5,194,459,927,187
Rp447,173,994,500
Keuangan 16 dan 2015 Rupiah) 2015
Intepretasi
= 1.320011499
= 4.02
= 215%
= 0.20
= 0.09
= 0.20
=
1.31
=
0.0083234139
=
0.0
Artinya kinerja perusahaan kurang baik karena kecukupan aset lancar yang digunakan membayar kewajiban jangka pendek menurun dari 43% di tahun 2015 menjadi 39% di tahun 2016. Artinya kinerja perusahaan kurang baik karena kemampuan perusahaan untuk membayar bunga atas pinjaman menurun dari 65,96 di tahun 2015 menjadi 60,84 di tahun 2016.
Artinya kinerja perusahaan stabil karena kecukupan aset lancar perusahaan untuk menutupi kewajiban lancarnya tetap untuk tahun 2015 dan 2016 yaitu sebesar 61%
Artinya kinerja perusahaan kurang baik karena besarnya hutang yang digunakan perusahaan untuk permodalan meningkat dari 2,26 di tahun 2015 menjadi 2,56 di tahun 2014 Artinya kinerja perusahaan kurang baik karena besarnya asset yang diperoleh dari hutang mengalami kenaikan dari 0,69 menjadi 0,72 Artinya kinerja perusahaan kurang baik karena kecukupan cash flow perusahaan untuk membayar hutang mengalami penurunan dari sebesar 0,1 dari 0,54 menjadi 0,53
= 55.9
= 28.04
= 3308573202
= 4.745247888277E-07
= 0.1102234388
= 131585575436515
= 0.1144551964
= 203.82
= 0.28
= 0.08
= 0.24
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