Personal Assignment 1

Session 2

Nama : Aulia Azhar Abdurachman

NIM : 1801693395

Financial Statement Analysis

PT ALI BABA
Balance Sheet
Per 31 Dec 2010

Cash 100 Account payable 900

Account receivable 200 Tax payable 300

Inventory 2.700 Current liabilities 1.200

Current Assets 3.000 Long-term debt 1.800

Land 1.970 Total debt 3.000

Equipment 30

Fixed assets 2.000 Common Stock 1.500

Retained Earnings 500

Total equity 2.000

Total assets 5.000 Total Liabilities & Equity 5.000

Sales 5.000

Cost of Goods Sold (4.500)

Gross profit 500

Diminta:
Hitung rasio keuangan sebagai berikut:
1) Current ratio
2) Quick ratio
3) Total asset turnover (TATO)
4) Day Sales Outstanding (DSO)

FINC8002 Capital Planning and Investment

5) Gross Profit Margin
6) Inventory Turnover (INTO)
7) Total Debt to Equity Ratio=total utang/ekuitas
8) Gross Profit
Jawaban

1. Current Ratio = Total Current assets/Total Current Liabilities

= 3000/1200
= 2,5
2. Quick Ratio = ( Total Current assets Inventory ) / Total Current Liabilities
= ( 3000 2700 ) / 1200
= 0,25
3. Total asset turnover (TATO) = Net Sales / Total assets
= 5000 /5000
=1
4. Day Sales Outstanding (DSO) = Account receivable / Total Credit sales x Number of
Days
= 200 / 5000 x 31
= 1,24
5. Gross Profit Margin = Gross profit / Net Sales
= 500/5000

= 0,1 = 10%

6. Inventory Turnover (INTO) = Cost of Good Sold / Inventory

= 4500/2700
= 1,66
7. Total Debt to Equity Ratio = Toal Liabilities / Total Equity
= 3000 / 2000
= 1,5
8. Gross Profit = 500

FINC8002 Capital Planning and Investment