contoh analisis prospektif

Laporan Laba Rugi PT. ELNUSA (dalam jutaan) Penjualan Harga Pokok Pokok Penjualan Laba $o%or &eban Penjualan , u'u', a('ini)%ra)i &eban Penu)u%an (an a'or%i)a)i &eban &unga Laba )ebelu' pajak &eban Pajak

Laba - rugi  (ari po) luar opera)i ang (i/en%ikan Laba &er)i/ )a/a' bere ere(ar

Rasio-rasio yang terpilih ( dalam persen ) Per%u'bu/an penjualan argin Laba ko%or &eban penjualan, u'u',(an a('ini)%ra)i2Penjualan &eba &eban n pen penu) u)u) u)%a %an2 n2a) a)e% e% %e%a %e%ap p ko%or o%or %a/u %a/un n la/u la/un n &eban bunga2U%ang jangka panjang %a/un lalu &eban pajak2laba )ebelu' pajak

2013 4,111,973 3,4!",3## 646,651 3"3,"*# #!",*#+ 43,7"+ -16,501 94,"9"

2012

4,777,083

-4,225,983

551,100

# 9 9 ,+ # 9 # 7 7 ,4 ! 7 ! * ,9 ! 1

-94,357

7",474

+ 7*,+94 7#9,*"+

+ 1*,**3 7 # 3 ," 3 *

13.9#0 1".730 *.!+0 #1.1 #1 .140 40 7 . 7 30 " 7 3 . # 70

1.#*0 11."40 !.#!0 19.! 19 .!30 30 13.*70 79.9*0

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2011 4,71!,771 4,431,44" 285,326 3+7,4#4 #77,144 *+,99* -40,240 4,+3#

+ 4+3,#+* 719,*7!







!"R#$%&'' per%u'bu/an penjualan

SALES#+13#+1# SALES#+1# SALES #+1##+11 SALES #+11

'argin laba ko%or

LA&A $TR PENUALAN

beba beban n penj penjua uala lan, n, u'u' u'u' (an (an a('i a('ini ni)% )%ra ra) )i2pe i2penj njua uala lan n

& UU UU,,PN PNL,UU ,UU  PENUALAN

beban pajak 2laba )ebelu' pajak

&E&AN PAA$ LA&A S&L PAA$







!!",11+ 4,777,+*3

#*$+ +.139##9 13.9##93

!+,31# 4,71!,771

+.+1#7*7 1.#7*!71

! 4 ! ,! " 1 4,111,973

+.1"7#!1 1".7#!+"

" " 1 ,1 + + 4,777,+*3

+.11"3!3 11."3!33

3 " 3 ," * # 4,111,973

+.+*"9** *."9**41

# 9 9 ,+ # 9 4,777,+*3

+.+!#"97 !.#"9!"7

94,"9" 1!,"+1

".73#!*3 "73.#!*3

7",474 94,3"7

+.799*77 79.9*771







beban bunga2u%ang jangka panjang %a/un lalu

&E&AN &UN5A UT5 $5 P TH LA LAL LU

43,7"+ " ! " ,* ! # !*,9!1 497,34*

beba beban n pen penu) u)u% u%an an2a 2a)e )e%% %e%a %e%ap p ko%o o%or %a/u %a/un n lalu lalu

&E&AN &E&A N PE PEN N6USU 6USUT TAN #! #!", ",*# *#+ + ASET $TR TH LALU 1,257,235 #77,4!7 1,413,+1"







+.+7 +.+773 731! 1! 7.73 7.731" 1"!7 !7

+.13 +.13*! *!"7 "7 13 13.* .*!" !"74 74

+.#1 +.#114 143# 3# #1 #1.1 .143 43## ##

+.19 +.19!3 !3!" !" 19 19.! .!3! 3!"# "#









!R".*$ +!R' +/ R&$ !% "+'&* ala' ju%aan +aporan +aa Rugi To%al To%al Pen(apa%an Harga Pokok penjualan Laba $o%or &eban,penjualan,u'u',(an a('ini)%ra)i &eban penu)u%an (an a'or%i)a)i &eban bunga Laba )ebelu' pajak &eban pajak Laba -rugi (ari po) luar bia)a (an opera)i ang (i/en%ikan Laba &er)i/ Sa/a' &ere(ar

sumsi !eramalan ( dalam persen) Per%u'bu/an penjualan argin Laba $o%or &eban Penjualan,u'u',a('i)%ra)i2penjualan &eban penu)u%an2A)e% %e%ap ko%or %a/un lalu &eban bunga2U%ang jangka panjang %a/un lalu &eban pajak2 laba )ebelu' pajak

+angah

1 3 # 4 " ! 7 * 9 1+







!royes !royesii "stima "stimasi si tahu tahun n 2014

"7#,3*!.!4 1+1,71*.#+ 47+,!!*.44 "",!11.99 +.++ 74!.+9 4",311.11 3",**9.34 +.++ 9,4#1.77 7#9,*"+

13.9#0 1".730 *.!+0 #1.140 7.730 "73.#70







'"R "+'&* %/. (dalam jutaan) $a) Piu%ang Piu%ang Per)e(iaan A)e% Lan8ar lain To%al To%al A)e% Lan8ar A)e% Te%ap Aku'ula)i Penu)u%an A)e% %e%ap ber)i/ A)e% %ak lan8ar lainna To%al To%al A)e% U%ang U)a/a &agian Lan8ar u%ang jangka panjang &eban ang 'a)i/ /aru) (ibaar U%ang pajak (an lainna To%al To%al keajiban lan8ar Pajak %anggu/an (an keajiban lain U%ang jangka panjang To%al To%al keajiban Sa/a' bia)a Ta'ba/an Ta'ba/an o(al (i)e%or Laba (i%a/an Ekui%a) pe'egang )a/a' To%al To%al keajiban (an ekui%a) ekui%a) &er)i/

/eerapa Rasio %erpilih Tingka% perpu%aran piu%ang u)a/a

2013

2012

1,319,686

928,199

9"7,9#4 9"7,9#4 1,11*,"1# 1,11*,"1# 1 + # ," " " 9#,7#" 4 7 ,! * 1 *1,+"+  

1,048,948

1,257,235

1 + ,* * 9 1+,#3! 1,+3*,+"9 1,#4!,999

262,758

 3 + " ,7 7 7 " # " ,! " 3

782,708 62,671

 1 9 ,! " " 7 ! # ,1 9 "  7 # 9 ,* " + 431,4## 1 + * ,7 3 #  

124,763

 3!*,!+" "!",*!# 7!",47! 33,97*  11,7!9 !9!,7"+  7#9,*"+ 419,9"* +  

4.#9#"** 4.#7+9#7







2011 !**,*1* 1,19",+4+ 1+*,4## #*,#"1  1,413,+1" 1+,#3! 1,4+#,779 1#*,973  "9+,#+* #*,3#1 !9+,13+ !",44#  91,#7! 193,4"!  7#9,*"+ 419,9"* 743,!4#   !erhitung

3.94!9"7

% perpu%aran piu%ang

penjualan )al(o piu%ang u







n rasio terpilih 2013 2012 2011 4,11 4,111, 1,97 973 3 4.#9 4.#9#"* #"** * 4,77 4,777, 7,+* +*3 3 4.#7 4.#7+9 +93 3 4,71 4,71!, !,77 771 1 3.94 3.94!9 !9"! "!"* "*7# 7# 9"7,9#4 1,11*,"1# 1,19",+4+









!R".*$ '"R !% "+'&* %/. (dalam jutaan) $a) Piu%ang Per)e(iaan A)e% lan8ar lain To%al To%al a)e% lan8ar A)e% %e%ap Aku'ula)i penu)u%an a)e% %e%ap ber)i/ a)e% %ak lan8ar lainna To%al To%al a)e% U%ang u)a/a &agian lan8aru%ang jangka panjang &eban ang 'a)i/ /aru) (ibaar U%ang pajak (an lainna To%al To%al keajiban lan8ar Pajak %anggu/an (an keajiban lain U%ang jangka panjang To%al To%al $eajiban $eajiban Sa/a' bia)a

+angah proyesi 17 1 # 3 4 " ! 7 * 9 1+ 11 1# 13 14

"stimasi 2014 33,"++.+4 133,343.#" #,"3!.91 4 7 ,! * 1 21,06120 1,+!9,439.4* 1 + ,* * 9 1,+"*,""+.4* #!#,7"*  7,"!4.+3 # 9 ,* * + 1+*,9"3.1! !#,!!9.19 20,0663 7#9,*"+ 41#,3"3  7#9,*"+







2013 1,319,!*! 9"7,9#4 1+#,""" 47,!*1  1,+4*,94* 1+,**9 1,+3*,+"9 #!#,7"*  3+",777 "#",!"3 7*#,7+* !#,!71  7#9,*"+ 7!#,19"  7#9,*"+

??? ???

#,"*",19*.1#







!R".*$ +!R' R&* .* !% "+'&* %/. (dalam jutaan) Laba ber)i/ Pene)uaian laba 'enja(i aru) ka) Penu)u%an (an a'or%i)a)i Piu%ang Per)e(iaan U%ang U)a/a &eban ang 'a)i/ /aru) (ibaar Pajak (an lainna Aru) ka) &er)i/ (ari pera)i Pengeluaran o(al Aru) ka) ber)i/ (ari ak%i:i%a) in:e)%a)i U%ang jangka panjang i:i(en Aru) ka) &er)i/ (ari ak%i:i%a) pen(anaan Peruba/an &er)i/ ka) $a) aal $a) ak/ir

"stimasi tahun 2014 9,4#1.77 + *#4,"*+.7" 1++.+1 #9*,#1#.97 !73,7"4.*4 +.++ -1,8,22680 #+,491.47 #+,491.47 7!#,19" 1#,79#.+* 774,9*7 1,#*!,1*".9! 1,319,!*! 33,"++.+4

contoh analisis prospektif

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