Professional Documents
Culture Documents
COMMON-SIZE ANALYSIS
C. Operating Leverage
D. Cross-Sectional Comparisons
Income Statement
PT Multi Bintang 2017 2017
PT Utrajaya Milk Industry
Indonesia Tbk & Trading Company Tbk
Net sales 100% 100% Net sales
Operating Profit 52,68% 19,66% Operating Profit
Pretax income 52,51% 21,03% Pretax income
Net Profit 15,49% 14,58% Net Profit
Financial Position
Financial position
2017 Change 2016
Assets :
Current Assets :
Cash and cash equivalents 55,31% -44,69% 100%
Trade Account receivable :
Third parties 195,31% 95,31% 100%
Related parties 444,36% 344,36% 100%
Inventories 124,23% 24,23% 100%
Prepaid Expenses 164,88% 64,88% 100%
Prepaid VAT - - 0
Other current assets 44,72% -55,28% 100%
Total Current Assets 119,48% 19,48% 100%
Non-Current Assets :
PPE-Net 106,73% 6,73% 100%
Deferred tax assets-net 95,57% 4,43% 100%
Claims for tax refund 52,86% 47,14% 100%
Others non-current assets 85,28% 14,72% 100%
Total Non-current assets 104,32% 4,32% 100%
Total Assets 110,33% 10,33% 100%
Liabilities and Aquity
Current Liabilities :
Trade accounts payable :
Third parties 149,25% 49,25% 100%
Related parties 464,48% 364,48% 100%
Short-term loans from a related party 75% -25% 100%
Taxes payable :
Corporate income tax 82,07% -17,93% 100%
Other taxes 116,54% 16,54% 100%
Deposits on contains 111,93% 11,93% 100%
Derivative liabilities 18,97% -81,03% 100%
Accrued expenses and other current 97,52% -2,48% 100%
liabilities
Total Current Liabilities 98,33% 1,67% 100%
Non-Current Liabilities :
Diferred tax liabilities 103,54% 3,54% 100%
Employee benefits obligation 169,23% 69,23% 100%
Other non-current liabilities 134,64% 34,64% 100%
Total Non-current liabilities 110,08% 10,08% 100%
Total Liabilities 93,51% 6,49% 100%
Equity :
Capital stock 100 0% 100%
Additional paid-in capital 100 0% 100%
Retained earnings :
Appropriated 129,23% 29,23% 100%
Unappropriated 130,58% 30,58% 100%
Non-controling interest 371,55% 271,55% 100%
Total Equity 129,76% 29,76% 100%
Total Liabilities and Equity 110,33% 10,33% 100%
F. Analisis
Analsis : Setiap kenaikan atau pun penurunan pada pendapatan dari PT Multi Bintang
Indonesia Tbk mengambarkan bawah perusahaan dapat meningkatkan grafik nya baik itu
penjualan maupun pendapat lainya. Kalaupun terjadi pernurunan mungkin saja telah terjadi
penurunan pada kinerja perusahaan baik itu dibagian penjualan, produksi dan lain sebagainya.
Sementara dari setiap kenaiakan atau penurunan dari beban yang dimiliki perusahaan dapat
mengambarkan bagaimana perusahaan menggunakan biaya atau beban secara efisien dan
efektif dalam menjalankan operasinya untuk mendapatkan laba yang besar.