Analisi Laporan Keuangan

 

Berikut Analilis Likuiditas, Solvabilitas, dan Rentabilitas PT. Gudang Garam Tbk tahun 2008 (dalam jutaan rupiah :

1. Likuiditas
a. Current Ratio
Current Ratio = (aktiva lancar / hutang lancar) * 100%

Current Ratio = (Rp. 17.955.845 / Rp. 9.437.259) *100%
                     = 190,26%

b. Cash Ratio  
Cash Ratio   = ((kas + surat berharga) / hutang lancar) * 100%

Cash Ratio  = ((Rp. 411.689) / Rp. 9.437.259) * 100%
                   =  4,362%

c. Quick Ratio  
Quick Ratio =  ((aktiva lancar - persediaan) / hutang lancar) * 100%
                  
Quick Ratio  = ((Rp. 17.955.845) / Rp. 9.437.259) * 100%
                      = 190,26%

2. Solvabilitas
a. Total Assets  to Total  Debt Ratio
   Total Assets  to Total  Debt Ratio = ( total hutang / total aktiva ) * 100%

Total Assets  to Total  Debt Ratio = ( Rp. 10.359.076 / Rp. 24.904.022 ) * 100%
                                                   = 41,60%

b. Net  Worth  to Total  Debt  Ratio
   Net  Worth  to Total  Debt  Ratio = ( modal sendiri / total hutang ) * 100%

Net  Worth  to Total  Debt  Ratio = ( Rp. 962.044 /  Rp. 10.359.076 ) * 100%
                                                   =  9,28% 

3. Rentabilitas
a. Gross Profit Margin
Gross Profit Margin = (laba kotor / penjualan netto) * 100%
                                    
Gross Profit Margin  = (Rp. 2.427.250 / Rp. 15.056.347) * 100%
                                  = 16.12%

b. Operating Ratio 
Operating Ratio = ((HPP + biaya adm) / penjualan netto) * 100%

Operating Ratio = ((Rp. 6.457 + Rp. 415.876) / Rp. 15.056.347) * 100%
                           = 2.80%

c. Net Profit Margin  
Net Profit Margin = (laba setelah pajak / penjualan netto) * 100%

Net Profit Margin = (Rp. 892.354 / Rp. 15.056.347) * 100%
                             = 5.92%