Aspek Financial PT.Polosari Kemasindah

RATIO TAHUN1999 2000 2001

1. Ratio Profitabilitas

a. ROI= EATTotal Asset

×100 % 39,22% 34,33% 20,74%

b. ROE= EATEquity

×100 % 447,29% 501,05% 473,86%

c. GPM=Sales−CGSNet Sales

×100 % 45,70% 29,80% 28,23%

d. NPM= EATNet Sales

×100 % 35,29% 23,09% 20,80%

e. OPM=EBITSales

×100 % 39,22% 25,67% 23%

2. Ratio Likuiditas

a. CR=CACL

×100% 129,51% 380,61% 719,38%

b. QR=CA−InventCL

×100% 45,17% 167,14% 406,65%

c. Cash Ratio=CashCR

×100% 129,51% 380,61% 719,38%

d.

Inventory ¿Network Capital= InventoryCA−CL

×100

%

285,75% 76,07% 50,49%

3. Ratio Aktivitas

a. ITO= Net SalesRata−rata Invent

×100%

b. RTO= Penjualan kreditRata−rataPiutang

×1kali

c. CATO=SalesCA

×1kali 3,64 2,96 1,43

d. NWCTO= SalesCA−CL

×1kali 15,98 4,02 1,66

e. FATO=SalesFA

×1kali 1,69 3,17 4,07

f. TATO=SalesTA

×1kali 1,11 1,49 1

g. CASHTRO=SalesCash

×1kali 1.487,84 2.364,86 1687,94

4. Ratio Leverage

a. DR=TotaldebtTA

×100 % 29,98% 19,92% 18,19%

b. DER=TotaldebtEquity

×100 % 341,85% 290,73% 415,62%

c. LDTA= LongtermdebtTA

×100 % 6,41% 6,74% 8,48%

d. LDER=Longterm debtEquity

×100 % 73,12% 98,36% 193,69%

e. CDER= CLEquity

×100 % 268,73% 192,37% 221,92%