(Current year - Last year)/Last year COMMONSIZE ANALYSIS - VERTICAL
Total assets based ; Revenue based DUPONT ANALYSIS (ROE)
Net Profit Margin
x
Total Assets Turnover
x
inan!ial Leverage
Net Profit R e v e nue
x
Revenue Average Assets
x
Average Assets Average "#uity
Tax "ffe!t
x
"ffe!t on nono$erating ite%s
x
&$erating Profit Margin
Net 'n!o%e "T
x
"T "'T
x
"'T R ev e n ue
OPERATING CYCLE AND NET OPERATING CYCLE
Nu%b Nu%ber er of days days of inve invent ntor oryy
Average inventory Cost of .ales
x *+,
Nu%b Nu%ber er of days days of re!e re!eiv ivab able le
Average trade re!eivables Revenue
x *+,
Nu Nu &
Average trade $ayables x *+, Pur!ase 0net o$erating !y!le negatif 1 teri%a uang dari !usto%er dulu baru bayar utang Nu%ber of of da days of of $a $ayable
&$e Nu N
ACTIVITY RATIOS
Assets Turnover
Revenue Average total assets
'nventory Turnover
Cost of .ales Average inventory
Re!eivable Turnover
Revenue Average trade re!eivables
Payable Turnover
Pur!ases0 Average trade $ayables
3or4ing Ca$ital Turnover
Revenue Average 3or4ing Ca$ital0
ixed Assets Turnover
Revenue Average net fixed assets
LIQUIDITY RATIOS
0 Pur!ase "nding - eginning 0 3or4ing Ca$ital Total Current Asset - Total Curr
SOLVENCY RATIOS
Current assets Current liabilities
Current Ratio
5ebt-to-total assets
6ui!4 Ratio
as s7ter% invest rre!eivable e!eivable Current liabilities
5ebt-to-e#uity
Cas Ratio
Cas sort ter% invest%ent Current liabilities
"'T 'nterest Coverage
Pri!e to earning
Pri!e $er sare "arning $er sare
5ividend Payout
Pri!e to !asflo8
Pri!e $er sare Casflo8 $er sare
5ividend 9ield
Pri!e to sales
Pri!e $er sare .ales $er sare
"arning $er .are
VALUATION RATIOS
Pri!e to boo4 value
Pri!e $er sare oo4 value $er sare
ber of days of inventory ber of days of re!eivable erating Cy!le rating Cy!le ber of days of $ayable t &$erating Cy!le
C&2.
ent Liability
Total debt Total assets Total debt Total e#uity "'T 'nterest $ay%ents 5ividend $er sare "arning $er sare 5ividend $er sare Pri!e $er sare "arning available for !s 3eigted av7 no7 of !s
