Session 13 Ratio Analysis
Session 13 Ratio Analysis
Session 13 Ratio Analysis
LIQUIDITY RATIO
1) Current Ratio = Current Assets
Current Liabilities
2) Quick (Acid Test) Ratio = Cash + Short Term Investment + Net Accounts Receivable
Current Liabilities
PROFITABILITY RATIO
1) Profit Margin = Net Income
Net Sales
SOLVENCY RATIO
1) Debt to Asset Ratio = Total Liabilities
Total Assets
2) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense
Interest Expense
satuan
makin tinggi, makin baik average = ( tahun t + tahun t+1 ) / 2
atau (tahun 2018 + tahun 2019) / 2
makin tinggi, makin baik % Ordinary Shareholder's equity = share capital ordinary + share premium
ordinary + retained earnings - treasury shares
1) Acid Test (Quick) Ratio = Cash + Short Term Investment + Net Account Receivable =
Current Liabilities
7) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense =
Interest Expense
40,725.00 = 10.45%
389,600.00
20,725.00 = 10.58%
195,900.00
20,725.00 = ฿1.17
17,650.00
12,000.00 = 29.47%
40,725.00
2020 2019
Ordinary Shareholder's Equity 190,000.00 201,800.00
195,900.00
Shares Issued 18,000.00 17,300.00
17,650.00
6. Return on Ordinary Shareholder’s Equity
7. Times Interest Earned
8. Earnings per Share (EPS)
9. Price Earnings Ratio
10. Dividend Payout Ratio
ble Turnover
y Shareholder’s Equity
an 2 angka belakang koma):
Informasi tambahan:
perintah soal adalah membuat perhitungan rasio tahun 2021
investment in shares di sofp adalah short term
penjualan kredit sebesar 75% dari total sales
2) Quick (Acid Test) Ratio = Cash + Short Term Investment + Net Receivables =
Current Liabilities
10) Times Interest Earned = Net Income + Interest Expense + Income Tax Expense =
Interest Expense
$1,220,625 = 22.19
$55,000
$1,091,625 = 19.85
$55,000
$47,625 = 9.20%
$517,500
$47,625 = 1.65%
$2,889,313
$47,625 = 2.61%
$1,821,813
$555,000 = 17.21%
$3,225,625
Net Receivable
2020
45000
Sales
Cash
Credit
an data laporan keuangan di atas, hitunglah rasio-rasio keuangan berikut ini (sertai rumus dan perhitungan, pembulatan 2 angka belak
ts Receivable Turnover
ory Turnover
Net Receivable
2021
13500
129,375.00
388,125.00
ungan, pembulatan 2 angka belakang koma):