Analisis Perbandingan

PT. Prima Cakrawala Abadi

2016

Rasio Likuiditas

Current Ratio = Current Asset = 23,202,843,663

Current Liabilities 60,839,389,399
Quick Rratio = Current Asset - Inventory = 23,202,843,663
Current Liabilities
Cash Ratio = Cash = 4,667,697,507
Current Liabilities 60,839,389,399

Laverage Ratio

Total Dept to Equity Ratio = Current Liabilities + Long Term Dept = 60,839,389,399
Equity atau Modal Sendiri -
Long Term to Equity Ratio = Long Term Dept = 7,567,558,896
Equity atau Modal Sendiri - 22,641,562,618
Total Dept to Total Asset Ratio = Total Dept = 68,406,948,295
Total Assets 42,637,461,229
Time Interest Earned Ratio = Earning before Intterest dan Income Statement = -
Interest Change

Activity Ratio

Total Asset Turn Over = Net Sales = - 2,206,555,567

Total Assets 42,637,461,229
Receivable Turn Over = Net Credit Sales = - 11,415,844,985
Average Receivable 14,951,413,347
Average Collection Period = Average Receivable x 360 = 14,951,413,347
Net Credit Sales -
Iventory Turn Over = Cost of Good Sold = 66,068,502,961
Average Inventory 11,661,230,983
Average Day's Inventory = Average Receivable x 360 = 14,951,413,347
Cost of Good Sold
Working Capital Turn Over = Sales - Cost of Good Sold = 66,448,550,456
Verkauf
Fixed Assets Turn Over = Net Sales = - 2,206,555,567
Fixed Assets 19,434,617,566

Profittabilitas Ratio

Gross Profit Margin = Sales - Cost of Good Sold = 66,448,550,456

Verkauf
Profit Margin = Net Operating Income = - 22,419,115,853
Net Sales - 2,206,555,567
Net Profit Margin = Net Profit After Tax = - 10,382,434,526
Net Sales - 2,206,555,567
Operating Profit Margin = EBIT = - 2,248,793,692,411
Net Sales - 2,206,555,567
 = 0.38 x 38%

- 4,077,639,103 = 0.31 x 31%

60,839,389,399
= 0.08 x 8%

+ 7,567,558,896 = - 3.02 x -302%

22,641,562,618
= - 0.33 x -33%

= 1.60 x 160%

13,622,400,552 = - 7.44 x -744%

1,832,107,846

= - 0.05 x -5%

= - 0.76 x -76%

x 360 = - 471.49 hari

11,415,844,985
= 5.67 x 567%

x 360 = 81.47 hari

66,068,502,961
- 66,068,502,961 = 0.01 x 1%
66,448,550,456
= - 0.11 x -11%

- 66,068,502,961 = 0.01 x 1%
66,448,550,456
= 10.16 x 1016%

= 4.71 x 471%

= 1,019.14 x ###
Current Asset 23,202,843,663.00
Current Liabilities 60,839,389,399.00
Inventory 4,077,639,103.00
Cash 4,667,697,507.00
Long Term Dept 7,567,558,896.00
Equity atau Modal Sendiri - 22,641,562,618.00
Total Dept 68,406,948,295.00
Total Assets 42,637,461,229.00
Earning before Intterest dan Income Statement - 13,622,400,552.00
Interest Change 1,832,107,846.00
Net Sales - 2,206,555,567.00
Net Credit Sales - 11,415,844,985.00
Average Receivable 14,951,413,346.50
Cost of Good Sold 66,068,502,961.00
Average Inventory 11,661,230,983
Sales 66,448,550,456.00
Fixed Assets 19,434,617,566.00
Net Operating Income - 22,419,115,853.00
Net Profit After Tax - 10,382,434,526.00
EBIT -Rp 2,248,793,692,411
Analisis Perbandingan
PT. Prima Cakrawala Abadi
Annual Report Tahun 2017

Rasio Likuiditas

Current Ratio = Current Asset =

Current Liabilities
Quick Rratio = Current Asset - Inventory =
Current Liabilities
Cash Ratio = Cash =
Current Liabilities

Laverage Ratio

Total Dept to Equity Ratio = Current Liabilities + Long Term Dept =

Equity atau Modal Sendiri
Long Term to Equity Ratio = Long Term Dept =
Equity atau Modal Sendiri
Total Dept to Total Asset Ratio = Total Dept =
Total Assets
Time Interest Earned Ratio = Earning before Intterest dan Income Statement =
Interest Change

Activity Ratio

Total Asset Turn Over = Net Sales =

Total Assets
Receivable Turn Over = Net Credit Sales =
Average Receivable
Average Collection Period = Average Receivable x 360 =
Net Credit Sales
Iventory Turn Over = Cost of Good Sold =
Average Inventory
Average Day's Inventory = Average Receivable x 360 =
Cost of Good Sold
Working Capital Turn Over = Sales - Cost of Good Sold =
Verkauf
Fixed Assets Turn Over = Net Sales =
Fixed Assets

Profittabilitas Ratio

Gross Profit Margin = Sales - Cost of Good Sold =

 Verkauf
Profit Margin = Net Operating Income =
Net Sales
Net Profit Margin = Net Profit After Tax =
Net Sales
Operating Profit Margin = EBIT =
Net Sales
 102,516,143,530 = 2.81 x 281%
36,483,673,037
102,516,143,530 - 19,244,822,862 = 2.28 x 228%
36,483,673,037
65,235,570,190 = 1.79 x 179%
36,483,673,037

36,483,673,037 + 8,457,608,159 = 0.46 x 46%

98,304,114,543
8,457,608,159 = 0.09 x 9%
98,304,114,543
44,941,281,196 = 0.32 x 32%
140,807,574,026
- 645,202,337 = - 0.11 x -11%
5,936,500,791

- 820,800,496 = - 0.01 x -1%

140,807,574,026
175,598,159 = 0.01 x 1%
14,951,413,347
14,951,413,347 x 360 = 30,652.42 hari
175,598,159
117,649,584,013 = 10.09 x 1009%
11,661,230,983
14,951,413,347 x 360 = 45.75 hari
117,649,584,013
135,431,651,945 - 117,649,584,013 = 0.13 x 13%
135,431,651,945
- 820,800,496 = - 0.02 x -2%
38,291,430,497

135,431,651,945 - 117,649,584,013 = 0.13 x 13%

 135,431,651,945
- 14,018,049,988 = 17.08 x 1708%
- 820,800,496
- 370,909,777 = 0.45 x 45%
- 820,800,496
- 2,325,127,736,105 = 2,832.76 x ###
- 820,800,496
Current Asset 102,516,143,530.00
Current Liabilities 36,483,673,037.00
Inventory 19,244,822,862.00
Cash 65,235,570,190.00
Long Term Dept 8,457,608,159.00
Equity atau Modal Sendiri 98,304,114,543.00
Total Dept 44,941,281,196.00
Total Assets 140,807,574,026.00
Earning before Intterest dan Income Statement - 645,202,337.00
Interest Change 5,936,500,791.00
Net Sales - 820,800,496.00
Net Credit Sales 175,598,159.00
Average Receivable 14,951,413,346.50
Cost of Good Sold 117,649,584,013.00
Average Inventory 11,661,230,983
Sales 135,431,651,945.00
Fixed Assets 38,291,430,497.00
Net Operating Income - 14,018,049,988.00
Net Profit After Tax - 370,909,777.00
EBIT - 2,325,127,736,105.00
 Analisis Perbandingan
PT PRIMA CAKRAWALA ABADI
Annual Report Tahun 2016-2017
Tahun 2016 2017
Ratio Likuiditas
Current Ratio 0.38 2.81
Quick Rratio 0.31 2.28
Tahun
Cash Ratio 0.08 1.79
Laverage Ratio 2016
Total Dept to Equity Ratio -3.02 0.46 2017
Long Term to Equity Ratio -0.33 0.09
Total Dept to Total Asset Ratio 1.60 0.32
Time Interest Earned Ratio -7.44 -0.11
Activity Ratio
No
Total Asset Turn Over -0.05 -0.01
Receivable Turn Over -0.76 0.01
Average Collection Period -471.49 30652.42
Iventory Turn Over 5.67 10.09 -3.0212998
Average Day's Inventory 81.47 45.75
Working Capital Turn Over 0.01 0.13
Fixed Assets Turn Over -0.11 -0.02
Profittabilitas Ratio
Gross Profit Margin 0.01 0.13
Profit Margin 10.16 17.08
Net Profit Margin 4.71 0.45
Operating Profit Margin 1019.14 2832.76
 Uraian
Aset Lanacar Persediaan Kas
23,202,843,663.00 4,077,639,103.00 4,667,697,507.00
102,516,143,530.00 19,244,822,862.00 65,235,570,190.00

L/K
Akun
2016 2017
Kas dan setara Kas Rp 4,667,697,507 Rp 65,235,570,190
Persediaan Rp 4,077,639,103 Rp 19,244,822,862
Jumlah aset lancar Rp 23,202,843,663 Rp 102,516,143,530
Hutang lancar Rp 60,839,389,399 Rp 36,483,673,037
Hutang jangka panjang Rp 7,567,558,896 Rp 8,457,608,159
Equity Rp (22,641,562,618) Rp 98,304,114,543
Total aset Rp 42,637,461,229 Rp 140,807,574,026
Total kewajiban Rp 68,406,948,295 Rp 44,941,281,196
Penjualan Bersih Rp 66,448,550,456 Rp 135,431,651,945
Laba usaha Rp 2,315,242,242,867 Rp 2,460,559,388,050
Beban bunga Rp 3,239,966,026 Rp 1,296,671,645
Jumlah aset tetap Rp 23,202,843,663 Rp 102,516,143,530
Laba sebelum pajak Rp (13,622,400,552) Rp (645,202,337)
Laba kotor Rp 380,047,494 Rp 17,782,067,933
pajak pendapatan Rp (2,206,555,567) Rp (820,800,496)
Laba setelah pajak Rp (10,382,434,526) Rp 370,909,777
Beban Pokok Penjualan / H Rp 66,068,502,961 Rp 117,649,584,013
Piutang Rp 13,955,186,945 Rp 15,947,639,748
EBIT Rp (2,248,793,692,411) Rp (2,325,127,736,105)
 Rasio Likuiditas
Kewajiban Lancar Current Rasio Quick Rasio Cash Ratio
60,839,389,399.00 0.38 0.31 0.08
36,483,673,037.00 2.81 2.28 1.79

L/K
3.00

2.50

2.00

Rasio
1.50 Quick
Cash

1.00

0.50

0.00
1
Rasio Likuiditas Current Rasio
Quick Rasio
Cash Ratio