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Financial Ratio Analysis Overview

This document contains 26 financial ratios calculated for 2016 and 2015. The ratios measure performance metrics such as profitability, liquidity, leverage, and efficiency. Key ratios include Return on Assets of 1.86% in 2016 and 1.73% in 2015, Return on Equity of 3.55% in 2016 and 3.40% in 2015, and Current Ratio of 1.09 times in 2016 and 1.17 times in 2015.

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Abank Fahri
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78 views2 pages

Financial Ratio Analysis Overview

This document contains 26 financial ratios calculated for 2016 and 2015. The ratios measure performance metrics such as profitability, liquidity, leverage, and efficiency. Key ratios include Return on Assets of 1.86% in 2016 and 1.73% in 2015, Return on Equity of 3.55% in 2016 and 3.40% in 2015, and Current Ratio of 1.09 times in 2016 and 1.17 times in 2015.

Uploaded by

Abank Fahri
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

FINANCIAL RATIO CALCULATION

No Ratio Formula 2016 2015

Market Price Per Share 5.625 5.050


1 PER = = 6,18 Times = 7,77 Times
Net Income Per Share 910 650
Income + Interest (1-Tax Rate) 10.634.943 9.939.236
2 ROA = = 1,86 % = 1,73 %
Total Assets 571.897.296 573.176.194
Income + Interest (1-Tax Rate) 10.634.943 9.939.236
3 ROI = = 2,60 % = 2,38 %
LL + SH'S Equity 408.632.389 417.172.005
Net Income 10.634.943 9.939.236
4 ROE = = 3,55 % = 3,40 %
Shareholder's Equity 299.748.943 292.661.551
Gross Margin 62.566.997 67.383.684
5 GPM = = 15,39 % = 14,94 %
Net Sales Revenue 406.437.733 451.126.030
Net Income 10.634.943 9.939.236
6 NPM = = 2,62 % = 2,20 %
Net Sales Revenue 406.437.733 451.126.030
Earnings Per Net Income 10.634.943 9.939.236
7 = = 0,06 US$ = 0,06 US$
Share No. Shares Outstanding 163.756.000 163.756.000
Cash Cash Generated by Operation 45.893.085 41.526.450
8 = = 4,32 Times = 4,18 Times
Realization Net Income 10.634.943 9.939.236
Assets Sales Revenue 406.437.733 451.126.030
9 = = 0,71 Times = 0,79 Times
Turnover Total Assets 571.897.296 573.176.194
Invested Sales revenue 406.437.733 451.126.030
10 Capital = = 0,99 Times = 1,08 Times
LL +SH'S Equity 408.632.389 417.172.005
Turnover
Sales Revenues 406.437.733 451.126.030
11 Equity Turnover = = 1,36 Times = 1,54 Times
Shareholders' Equity 299.748.943 292.661.551
Sales Revenues 406.437.733 451.126.030
12 Capital Intensity = = 1,12 Times = 1,23 Times
PPE 361.506.208 367.939.789
Cash 70.175.484 60.767.464
13 Day's Cash = = 74 Days = 58 Days
Cash Expenses ÷ 365 942.112 1.051.349
Day's Account Receivables 82.182.055 85.802.677
14 = = 74 Days = 69 Days
Receivables Sales ÷ 365 1.113.528 1.235.962
Inventory 3.477.956 4.276.557
15 Day's Inventory = = 4 Days = 4 Days
Cost of Sales ÷ 365 942.112 1.051.349
Inventory Cost of Sales 343.870.736 383.742.346
16 = = 98,87 Times = 89,73 Times
Turnover Inventory 3.477.956 4.276.557
Working Capital Sales Revenue 406.437.733 451.126.030
17 = = 2,29 Times = 2,48 Times
Turnover Working Capital 177.349.629 182.100.133
Current Assets 177.349.629 182.100.133
18 Current Ratio = = 1,09 Times = 1,17 Times
Current Liabilities 163.264.907 156.004.189
Monetary Current Assets 173.871.673 177.823.576
19 Quick Ratio = = 1,06 Times = 1,14 Times
Current Liabilities 163.264.907 156.004.189
Financial Assets 571.897.296 573.176.194
20 = = 1,91 Times = 1,96 Times
Leverage Ratio Shareholders' Equity 299.748.943 292.661.551
Debt/Equity Long-term Liabilities 272.148.353 280.514.643
21 = = 90,79 % = 95,85 %
Ratio Shareholders' Equity 299.748.943 292.661.551
Debt/Capitalizat Long-term Liabilities 272.148.353 280.514.643
22 = = 66,60 % = 67,24 %
ion LL +SH'S Equity 408.632.389 417.172.005
Time Interest (EBIT + Interest) 11.078.236 16.559.586
23 = = 11,65 Times = 16,09 Times
Earned Interest 951.033 1.028.955
Cash Flow / Cash Generated Operation 45.893.085 41.526.450
24 = = 16,86 % = 14,80 %
Debt Total Debt 272.148.353 280.514.643
Dividends Per Share 1,068 3,497
25 Dividend Yield = = 0,02 % = 0,07 %
Market Price Per Share 5.625 5.050
Dividend Dividends 4.680.150 4.391.972
26 = = 44,01 % = 44,19 %
Payout Net income 10.634.943 9.939.236

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