R ATIO A NALYSIS By: Yoseph Kaburuan,MBA. www.yosephkaburuan.com.

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R ATIO A NALYSIS By: Yoseph Kaburuan,MBA.

R ATIO A NALYSIS Purpose: To identify aspects of a business’s performance to aid decision making. Quantitative process – may need to be supplemented by qualitative factors to get a complete picture Ratio-analysis means the process of computing, determining and presenting the relationship of related items and groups of items of the financial statements. They provide in a summarized and concise form of fairly good idea about the financial position of a unit. They are important tools for financial analysis.

Lenders’ need it for carrying out the following : Technical Appraisal Commercial Appraisal Financial Appraisal Economic Appraisal Management Appraisal WHY R ATIO ANALYSIS

R ATIO A NALYSIS It’s a tool which enables the banker or lender to arrive at the following factors :  Liquidity position  Profitability  Solvency  Financial Stability  Quality of the Management  Safety & Security of the loans & advances to be or already been provided

F OLLOW ME ….

Type of Ratio 1. Ratio Likuiditas 2.Ratio Leverage 3. Ratio Activity 4. Ratio Profitability 5. Growth Ratio 6. Valuation Ratio

Liquidity Ratio atau Rasio Likuiditas LIQUIDITY RATIO (RASIO LIKUIDITAS) Liquidity – the ability of the firm to pay its way

LEVERAGE RATIO Leverage Ratio

Activity Ratio ACTIVITY RATIO (RASIO AKTIVITAS)

Profitability Ratio PROFITABILITY RATIO (RASIO KEUNTUNGAN) Profitability – how effective the firm is at generating profits given sales and or its capital assets

Growth Ratio The ratio that describes the company's ability to maintain its economic position in the center of economic growth and the business sector. In the growth ratio in the analysis is the growth in sales, net income, earnings per share and dividend per share. Valuation Ratio The ratio provides a measure of the ability of management to create value above market their business investment costs such as: 1. The ratio of stock price to earnings 2. The ratio of stock market value to book value.

Laporan Rugi Laba Perusahaan A Per 31 Desember Penjualan Harga pokok barang terjual Laba kotor Biaya-biaya administrasi penjualan dan biaya-biaya umum Laba usaha Bunga (10% obligasi) Laba sebelum pajak Pajak pendapatan Laba setelah pajak

Base on this financial statement, we can calculate by using ratio : a. Liquidity Ratio

b. Leverage Ratio

c. Activity Ratio

d. Profitability Ratio