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

2. 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.

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

4. 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

5. F OLLOW ME ….

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

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

8. LEVERAGE RATIO Leverage Ratio

9. Activity Ratio ACTIVITY RATIO (RASIO AKTIVITAS)

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

11. 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.

12. Laporan Rugi Laba Perusahaan A Per 31 Desember Penjualan4.000.000 Harga pokok barang terjual2.500.000 Laba kotor1.500.000 Biaya-biaya administrasi penjualan dan biaya-biaya umum950.000 Laba usaha550.000 Bunga (10% obligasi)50.000 Laba sebelum pajak500.000 Pajak pendapatan250.000 Laba setelah pajak250.000

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

14. b. Leverage Ratio

15. c. Activity Ratio

16. d. Profitability Ratio