Perhitungan Analisis Laporan Keuangan

TAHUN 2005

1.      RATIO LIQUIDITAS

·         Current Ratio              =  

                                               

                                                 =   1.9852

·         Quick Ratio                 =

=

= 1.9593

2.      RATIO LAVERAGE

·         Debt Ratio                  =  

           

            =   0.0449

·         Equity Ratio               = 

            =  

            =   0.5515

·         Debt Equity Ratio       =     

            =  

            =   0.8134

3.      RATIO EFISIENSI

·         Average Collection Period      = 

                        =  

                        =   38.0764

·         Total Asset Turnover              =   

                        = 

                        =   0.2424

                       

4.      RATIO PROFITABILITAS

·         Operating Profit Margin         =  

                                                           

                                                =  

                                                =   -0.4792

·         Net Profit Margin                   =   

                                                =   

                                                =   -0.3911

·         Return on Asset                      = 

=

                                               

                                                = - 0.1162

5.      ANALISIS DUPONT

·         OIROI                        =   

                        =   

           

                        =    - 0.1162

·         ROE                            =   

                                          = 

                                          =    - 0.1719

                                                                 

TAHUN 2006

1.      RATIO LIQUIDITAS

·         Current Ratio              = 

                                               

                                                 =   1.7609

·         Quick Ratio                 =

=

= 1.7196

2.      RATIO LAVERAGE

·         Debt Ratio                  = 

           

            =   0.4606

·         Equity Ratio               = 

            = 

            =   0.6745

·         Debt Equity Ratio       =    

            = 

            =   0.6829

3.      RATIO EFISIENSI

·         Average Collection Period      = 

                        = 

                        =   30.7172

·         Total Asset Turnover              =  

                        = 

                        =   0.3741

                       

4.      RATIO PROFITABILITAS

·         Operating Profit Margin         = 

                                                           

                                                = 

                                                =   0.0909

·         Net Profit Margin                   =  

                                                =  

                                                =   0.0876

·         Return on Asset                      = 

=

                                               

                                                = 0.0340

5.      ANALISIS DUPONT

·         OIROI                        =  

                        =  

           

                        =    0.0340

·         ROE                            =  

                                          = 

                                          =    0.0486

TAHUN 2007

1.      RATIO LIQUIDITAS

·         Current Ratio              = 

                                               

                                                 =   1.8022

·         Quick Ratio                 =

=

= 1.7664

2.      RATIO LAVERAGE

·         Debt Ratio                  = 

           

            =   0.5980

·         Equity Ratio               = 

            = 

            =   0.4020

·         Debt Equity Ratio       =    

            = 

            =   1.4873

3.      RATIO EFISIENSI

·         Average Collection Period      = 

                        = 

                        =   22.1735

·         Total Asset Turnover              =  

                        = 

                        =   0.3585

                       

4.      RATIO PROFITABILITAS

·         Operating Profit Margin         = 

                                                           

                                                = 

                                                =   0.1314

·         Net Profit Margin                   =  

                                                =  

                                                =   0.0863

·         Return on Asset                      = 

=

                                               

                                                = 0.0471

5.      ANALISIS DUPONT

·         OIROI                        =  

                        =  

           

                        =    0.0471

·         ROE                            =  

                                          = 

                                          =    0.0769

TAHUN 2008

1.      RATIO LIQUIDITAS

·         Current Ratio              = 

                                               

                                                 =   1.8022

·         Quick Ratio                 =

=

= 1.7664

2.      RATIO LAVERAGE

·         Debt Ratio                  = 

           

            =   0.5980

·         Equity Ratio               = 

            = 

            =   0.4020

·         Debt Equity Ratio       =    

            = 

            =   1.4873

3.      RATIO EFISIENSI

·         Average Collection Period      = 

                        = 

                        =   22.1735

·         Total Asset Turnover              =  

                        = 

                        =   0.3585

                       

4.      RATIO PROFITABILITAS

·         Operating Profit Margin         = 

                                                           

                                                = 

                                                =   0.1314

·         Net Profit Margin                   =  

                                                =  

                                                =   0.0863

·         Return on Asset                      = 

=

                                               

                                                = 0.0471

5.      ANALISIS DUPONT

·         OIROI                        =  

                        =  

           

                        =    0.0471

·         ROE                            =  

                                          = 

                                          =    0.0769