profit margin (profit margin on sales) hasil pengembalian investasi (return on investment )
DESCRIPTION
Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan : penjualan investasi. Jenis - jenis rasio Profitabilitas ( menurut Munawir ):. Profit margin (profit margin on sales) Hasil Pengembalian Investasi (Return on investment ) - PowerPoint PPT PresentationTRANSCRIPT
Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan:penjualan investasi.
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Profit margin (profit margin on sales)Hasil Pengembalian Investasi (Return on investment)Hasil Pengembalian Ekuitas (Return on Equity/ROE) rentabilitas ekonomiLaba Per Lembar Saham Biasa (Earning per Share of
Common Stock)
Jenis- jenis rasio Profitabilitas(menurut Munawir):
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Gross Profit Margin =Gross Profit Margin = Gross Profit Sales
Seberapa efektif perusahaan dalam menghasilkan laba kotor dari setiap rupiah penjualannya?
Profit Margin
1. Gross Profit Margin
X 100%X 100%
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Cash 175 Accounts Payable115
Accounts Receivable 430 S-T Notes Payable 115
Inventories 625 Current Liabilities230
Current Assets 1,230 Bonds600
Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
NeracaLMT Trustco
Laporan Laba/RugiLMT Trustco
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Net Operating Income
330Interest Expense 60
Income Before Taxes
270Taxes (40%)
108Net Income
162Common Dividends Paid
100Addition to Retained Earnings
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575_ 1,450Gross Profit Margin = = 39.7%
GrossProfit =Margin
Gross ProfitSales
Ilustrasi :
X 100%X 100%
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Operating Profit Margin =Operating Profit Margin = Operating IncomeSales
Seberapa efektif perusahaan dalam menghasilkan laba operasi dari setiap rupiah penjualannya?
2. Operating Profit Margin
X 100%X 100%
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NeracaLMT Trustco
Cash 175 Accounts Payable115
Accounts Receivable 430 S-T Notes Payable 115
Inventories625 Current Liabilities230 Current Assets 1,230 Long-term Debt
600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40%)
108Net Income
162Common Dividends Paid
100Addition to Retained Earnings
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Laporan Laba/RugiLMT Trustco
330_ 1,450OPM = = 22.8%
OperatingProfit =Margin
Operating Income X 100%X 100%Sales
Ilustrasi :
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Net Profit Margin =Net Profit Margin = Net IncomeSales
Seberapa besar laba bersih yang dihasilkan dari setiap rupiah penjualannya?
3. Net Profit Margin
X 100%X 100%
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Cash 175 Accounts Payable115
Accounts Receivable 430 S-T Notes Payable 115
Inventories625 Current Liabilities230
Current Assets 1,230 Long-term Debt600
Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
NeracaLMT Trustco
Assets Liabilities
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40%)
108Net Income
162Common Dividends Paid
100Addition to Retained Earnings
62
Laporan Laba/RugiLMT Trustco
162_ 1,450Net Profit Margin = = 11.2%
NetProfit =Margin
Net IncomeSales X 100%X 100%
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ROI = ROI = Net IncomeTotal investasi(asset)
Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya?
Return on investment
X 100%X 100%
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Cash 175 Accounts Payable115
Accounts Receivable 430 S-T Notes Payable 115
Inventories 625 Current Liabilities230
Current Assets 1,230 Long-term debt600
Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
NeracaLMT Trustco
Assets Liabilities
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40)
108Net Income%
162Common Dividends Paid
100Addition to Retained Earnings
62
Laporan Laba/RugiLMT Trustco
162_ 2,530ROA = = 6.4%
ROI Net IncomeTotal Assets
=
Ilustrasi :
X 100%X 100%
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Return on Equity =Return on Equity = Net Income Common Equity
Seberapa baik perusahaan menghasilkan laba bersih untuk pemegang ekuitas?
Return on Equity
X 100%X 100%
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NeracaLMT Trustco
Assets Liabilities Cash 175 Accounts Payable
115Accounts Receivable 430 S-T Notes Payable
115Inventories 625 Current Liabilities
230 Current Assets 1,230 Long-term Debt
600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40%)
108Net Income
162Common Dividends Paid
100Addition to Retained Earnings
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Laporan Laba/RugiLMT Trustco
162_ 1,700
ROE = = 9.53%
ROE= Net Income Common Equity
Ilustrasi :
X 100%X 100%
RENTABILITAS EKONOMI
Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya?
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RE = RE = EBITTotal aktiva
X 100%X 100%
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Cash 175 Accounts Payable115
Accounts Receivable 430 S-T Notes Payable 115
Inventories 625 Current Liabilities230
Current Assets 1,230 Long-term debt600
Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
NeracaLMT Trustco
Assets Liabilities
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40)
108Net Income%
162Common Dividends Paid
100Addition to Retained Earnings
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Laporan Laba/RugiLMT Trustco
330_ 2,530RE = = 13,04%
RE EBITTotal Assets
=
Ilustrasi :
X 100%X 100%
Rasio Nilai Pasar (Market value ratios)
Earning Per share /EPS
Laba Bersih EPS = --------------------------- x 1 rupiah
Jumlah Lembar saham beredar
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NeracaLMT Trustco
Assets Liabilities Cash 175 Accounts Payable
115Accounts Receivable 430 S-T Notes Payable
115Inventories 625 Current Liabilities
230 Current Assets 1,230 Long-term Debt
600Plant & Equipment 2,500 Owner’s Equity Less:Acc. Depr. (1,200) Common Stock
300Net Fixed Assets 1,300 Capital in Excess of Par
600 Total Assets 2,530 Retained Earnings
800Total Owners’ Equity 1,700
Total Liabilities and Owners Equity 2,530
Laporan Laba/RugiLMT Trustco
Sales
1,450Cost of Goods Sold
875Gross Profit
575Operating Expenses
45Depreciation
200Operating Income
330Interest Expense
60Income Before Taxes
270Taxes (40)
108Net Income
162Common Dividends Paid
100Addition to Retained Earnings
62
EPS(Laba /lbr saham) Laba BersihLbr Saham
Rp. 162100 lbrRp.1,62
EPS =
EPS =