Latihan Soal

PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk
NO KETERANGAN 2016 2017 Time Series Analysis

Rasio Likuiditas
1 a. Current Ratio = CA/CL 4.84 3.52 Penurunan
b. Quick Ratio = (CA - Inventory)/CL 3.56 2.82 Penurunan
Capital Structure
2 a. Debt Ratio = Total Liabilities/Total Assets 0.18 0.19 Kenaikan
b. Time Interest Earned Ratio = EBIT/Interest Exp. 458.22 639.56 Kenaikan
Aset Management
a. TATO = Sales/ Total Assets 1.11 0.94 Penurunan
3 b. FATO = Sales/Net Plant And Euipment 4.50 3.65 Penurunan
c. RTO = Annual Credit Sales/ Account Receivable 0.92 0.94 Kenaikan
d. ITO = COGS/Inventory 4.01 4.48 Kenaikan
Profitability Ratio
a. GPM = Gross Profit/Sales 0.35 0.37 Kenaikan
b. OPM = EBIT/Sales 0.20 0.20 Konstan
4
c. NPM = Net Income/Sales 0.15 0.15 Konstan
d. OROA = EBIT/Total Assets 0.22 0.18 Penurunan
e. ROE =Net Income/Common Equity 1.23 1.23 Konstan
k
me Series Analysis
Good
Good
Good
Good
Poor
Good
Good
Good
Good
Good
Good
Good
Good
PT INDOFOOD SUKSES MAKMUR Tbk
NO KETERANGAN 2016 2017 Time Series Analysis

Rasio Likuiditas
1 a. Current Ratio = CA/CL 1.51 1.50 Penurunan
b. Quick Ratio = (CA - Inventory)/CL 1.07 1.10 Kenaikan
Capital Structure
2 a. Debt Ratio = Total Liabilities/Total Assets 0.47 0.50 Kenaikan
b. Time Interest Earned Ratio = EBIT/Interest Exp. 5.25 5.53 Kenaikan
Aset Management
a. TATO = Sales/ Total Assets 0.81 0.80 Penurunan
3 b. FATO = Sales/Net Plant And Euipment 2.59 2.40 Penurunan
c. RTO = Annual Credit Sales/ Account Receivable 14.44 13.90 Penurunan
d. ITO = COGS/Inventory 5.29 5.20 Penurunan
Profitability Ratio
a. GPM = Gross Profit/Sales 0.29 0.30 Kenaikan
b. OPM = EBIT/Sales 0.12 0.10 Konstan
4
c. NPM = Net Income/Sales 0.08 0.10 Konstan
d. OROA = EBIT/Total Assets 0.10 0.10 Konstan
e. ROE =Net Income/Common Equity 0.12 0.10 Konstan
me Series Analysis
Poor
Good
Good
Good
Poor
Poor
Poor
Poor
Good
Good
Good
Good
Good
Data tahun 2017 PT Ultra Jaya PT Indofood
Rasio-rasio keuangan
Rasio Likuiditas
a. Current Ratio = CA/CL 3.52 1.5
b. Quick Ratio = (CA - Inventory)/CL 2.82 1.1
Capital Structure
a. Debt Ratio = Total Liabilities/Total Assets 0.19 0.5
b. Time Interest Earned Ratio = EBIT/Interest Exp. 639.56 5.53
Aset Management
a. TATO = Sales/ Total Assets 0.94 0.8
b. FATO = Sales/Net Plant And Euipment 3.65 2.4
c. RTO = Annual Credit Sales/ Account Receivable 0.94 13.9
d. ITO = COGS/Inventory 4.48 5.2
Profitability Ratio
a. GPM = Gross Profit/Sales 0.37 0.3
b. OPM = EBIT/Sales 0.20 0.1
c. NPM = Net Income/Sales 0.15 0.1
d. OROA = EBIT/Total Assets 0.18 0.1
e. ROE =Net Income/Common Equity 1.23 0.1
Common Size SOFP
Assets
Current Assets
Cash and cash equivalents 40.88% 15.57%
Trade receivables - net 9.73% 4.48%
Other receivables 0.64% 2.07%
Inventories 13.16% 11.02%
Advance payments 1.48% 78.00%
Prepaid taxes 0.32% 0.42%
Prepaid expenses 0.11% 0.00%
Total Current Assets 66.32% 36.97%
Non-Current Assets
Non-current financial asset 0.004%
Investment in associates and joint venture 1.57%
Investment in long-term livestock - net 1.55% 4.08%
Fixed assets - net 25.76% 33.87%
Intangible assets - net 0.16% 2.08%
Deferred tax assets 0.45% 2.41%
Other non-current assets 4.17% 1.49%
Total Non-Current Assets 33.68% 63.03%
Total Assets 100.00% 100.00%
Liabilities & Equity

Current Liabilities
Bank loans 0.04% 2.42%
Trade payables 10.30% 3.82%
Other payables 0.00% 1.58%
Dividend payables 0.66%
Taxes payables 0.74% 0.45%
Accruals 3.56% 2.45%
Machinery loans 0.51%
Lease payable 0.01%
Total Current Liabilities 15.82% 24.61%
Non-Current Liabilities
Deffered tax liabilities 0.49% 1.15%
Post employment benefits obligation 1.41% 7.35%
Machinery loans 1.10%
Lease payable 0.04%
Total Non-Current Liabilities 3.04% 22.23%
Total Liabilities 18.86% 46.83%
Equity
Share Capital 11.14% 1.00%
Additional paid-in capital 0.99% 0.32%
Gain (loss) on remeasurement of defined
benefit plans - net -0.37%
Retained earnings :
Special Reserved 0.001%
Appropriated 2.60% 0.12%
Unapropriated 64.39% 24.19%
Equity attributable to owners of the parent 78.75%
Non-controlling interests 2.39%
Total Equity 81.14%
Total Liabilities and Equity 100.00% 100.00%
Common Size of Income Summary
Sales 100.00% 100.00%
Cost of Goods Sold -62.64% -71.69%
Gross Profit 37.36% 28.31%
Selling expenses -14.14% -10.31%
General and administrative expenses -3.53% -5.80%
Gain (Loss) on foreign exchange rate - net -0.28%
Gain on sales of fixed assets -0.0004%
Others - net 0.25% 0.27%
Total -17.70% -15.84%
Operating Income 19.66% 12.46%
Finance income 1.45%
Finance expense -0.03%
Shares of net loss in associates and joint venture -0.04%
Total 1.37%
Profits Before Income Tax 21.03% 10.91%
Income Tax -6.45% -3.58%
Profit for the Year 14.58% 7.33%
Peer Group Analysis
Ultra Jaya memiliki rasio yang lebih baik



Indofood memiliki rasio yang lebih baik












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PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk

NO KETERANGAN 2016 2017 Time Series Analysis

NO KETERANGAN 2016 2017 Time Series Analysis

Liabilities & Equity

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Indofood memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

Ultra Jaya memiliki rasio yang lebih baik

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