Scribd
Upload
600 views7 pages

Latihan Soal Analysis of Financial Statement

The document presents the balance sheet and income statement for a company with total assets of $525,000 including $400,000 in current assets and $125,000 in net fixed assets, and total liabilities and equity of $525,000 including $250,000 in current liabilities and $150,000 in common stock equity. The income statement shows the company had $600,000 in sales, $555,000 in gross profit, $512,500 in earnings before interest and taxes, $500,000 in earnings before taxes, and $300,000 in net income. Key financial ratios calculated from the data include a current

Uploaded by

Caroline H24
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
600 views7 pages

Latihan Soal Analysis of Financial Statement

The document presents the balance sheet and income statement for a company with total assets of $525,000 including $400,000 in current assets and $125,000 in net fixed assets, and total liabilities and equity of $525,000 including $250,000 in current liabilities and $150,000 in common stock equity. The income statement shows the company had $600,000 in sales, $555,000 in gross profit, $512,500 in earnings before interest and taxes, $500,000 in earnings before taxes, and $300,000 in net income. Key financial ratios calculated from the data include a current

Uploaded by

Caroline H24
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Asset Liabilities & Equity

Cash 150,000 Account Payable 187,500


Account Receivable 150,000 Accrual 62,500
Inventory 100,000 Total CL 250,000
Total CA 400,000 Bank Loan (10%) 125,000
Fixed Asset 150,000 Common Stock 100,000
Acc.Depr. Fixed Asset 25,000 Retained Earning 50,000
Net Fixed Asset 125,000
TOTAL 525,000 TOTAL 525,000

Current Ratio = 1,6 x


ITO by Sales = 6 x
Quick Ratio = 1,2 x
GPM = 92,5%
RR = 45%
NPM = 50%
FATO = 4,8 x
DSO = 90 day
Total Common Equity = $ 150.000 Working capital = CA
Outstanding Share = 4000 , par $25 Networking capital = CA - CL
Operating Capital = $ 275.000 Operating capital = CA - CL + NFA
Tax rate 40%
Sales 600,000 Current ratio = CA/CL
Cost of Good Sold 45,000 1,6 = CA/250.000
Gross Profit 555,000 CA = 400,000
Operating Expense 42,500
Earning Before Interest & Tax 512,500 Quick ratio = (cash+AR)/CL
Interest 12,500 Quick ratio = (CA-inventory)/CL
Earning Before Tax 500,000 1,2 = (400.000-inventory)/250.000
Tax 40% 200,000 300.000 = 400.000-inventory
Net Income 300,000 Inventory = 100,000
Dividend of Common Stock 165,000
Addition to Retained Earning 45% 135,000 ITO by sales = Sales/inventory
6= sales/100.000
DPOR = 1-RR=1-45%=55% sales = 600,000

Bank loan = 525.000-250.000-150.000 125,000 GPM =GP/ sales


C/S = 4000x25 =100.000 0,925= GP/600.000
GP= 555,000

NPM = NI of CS/sales
0,5 = NI of CS/600.000
orking capital = CA NI of CS = 300,000
etworking capital = CA - CL
perating capital = CA - CL + NFA Addtion to retained earning = 0,45x300.000
135,000

FATO =sales/NFA
4,8= 600.000/NFA
NFA= 125,000

DSO =AR/(sales/360)
90 = AR/(600.000/360)
AR = 150,000
ash+AR)/CL
A-inventory)/CL
00.000-inventory)/250.000
0.000-inventory

ales/inventory
es/100.000

of CS/600.000

ned earning = 0,45x300.000

0.000/NFA

1666.66667
R/(600.000/360)
Asset Liabilities & Equity
Cash Account Payable
Account Receivable Accrual
Inventory Total CL
Total CA Bank Loan (10%)
Fixed Asset Preferred stock (7%) 100,000
Acc.Depr. Fixed Asset Common Stock
Net Fixed Asset Retained Earning
TOTAL - TOTAL -
Sales
Cost of Good Sold
Gross Profit
Operating Expense
Earning Before Interest & Tax
Interest
Earning Before Tax
Tax 40%
Net Income
Dividend of Preferred Stock 7,000
Net Income od C/S
Dividend of Common Stock
Addition to Retained Earning 45%
EBT 1000
Tax 40% 400
Net income 600
EBT 1000
Tax 40% 400
Net income 600

You might also like