Lampiran Analisa Laporan Keuangan by xxredbleck

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									                                              2005      2004
Addition to retained earnings                   33        36
Account payable                                 30        15
Accounts receivable                            180       160
Accruals                                        60        55
Accumulated depreciation                      (300)     (250)
Cash and marketable securities                  20        40
Common dividends                               (29)      (27)
Common stock (25.000.000)                      130       130
Cost of good sold                            (1.220)   (1.175)
Depreciation                                   (50)      (40)
Earnings before interest and taxes (EBIT)      140       135
Earnings before taxes                          104       105
Fixed operating expense except deprecition     (90)      (85)
Gross plant and equipment                      680       600
Gross profit                                   280       260
Interest                                       (36)      (30)
Inventories                                    270       200
Longterm bonds                                 297       255
Net income                                      62        63
Net plant and equipment                        380       350
Net sales                                     1.500     1.435
Notes payable                                   40        35
Owners’ equity                                 423       390
Preffered stock                                  0         0
Retained earnings                              293       260
Taxes (40%)                                    (42)      (42)
Total assets                                   850       750
Total current assets                           470       400
Total current liabilities                      130       105
Total liabilities                              427       360
Total liabilities and equity                   850       750
              Ratio             Formula for Calculation   Calculation   Industry Average   Comments
Current                             Current As sets                           4,1x
                                                   s
                                   CurrentLiabilitie
Quick/acid test                Current As  Inventory
                                         sets                                 2,1x
                                                   s
                                   CurrentLiabilitie
Inventory turnover                      COGS                                  7,4x
                                      Inventory
Days sales outstanding (DSO)         Receivables                             32,1x
                                     Salesper Day
Fixed assets turnover                    Sales                                4x
                                   Net FixedAssets
Total assets turnover                    Sales                                2,1x
                                     TotalAssets
Debt ratio                            TotalDebt                              45%
                                     TotalAssets
Times interest earned                    EBIT                                 6,5x
                                       Interest
Profit margin on sales                   EAT
                                         Sales                                4,7%
Turn on total assets (ROA)               EAT                                 10,1%
                                     TotalAssets
Turn on common equity (ROE)              EAT                                 18,3%
                                    Common Equity
Price earnings                  Market Priceper Share                         11x
                                         EPS
Market/book                     Market Price per Share                        2x
                                            per
                                 BookValue Share

								
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