By : RICHE, S.KOM., M.

MSI
STUDI KASUS INOVASI DAN KEWIRAUSAHAAN TEKNOLOGI INFORMASI

DATA BERDASARKAN LAPORAN KEUANGAN ANEKA TAMBANG, TBK

TAHUN 2012

Liquidity Ratios

• Current Ratio = Current Assets / Current Liabilities

Current Assets = 7646851196

Current Liabilities = 3041406158

Current Ratio = Current Assets / Current Liabilities

= 7646851196 / 3041406158
= 2.51

• Quick Ratio = (Current Assets – Inventory) / Current Liabilities

Current Assets = 7646851196

Inventory = 1449967933
Current Liabilities = 3041406158

Quick Ratio = (Current Assets – Inventory) / Current Liabilities

= (7646851196 – 1449967933) / 3041406158
= 2.04

Activity Ratios

• Inventory Turnover = Cost of Good Sold / Inventory

Cost of Good Sold = 8427157554

Inventory = 1449967933

Inventory Turnover = Cost of Good Sold / Inventory

= 8427157554 / 1449967933
= 5.81

• Account Receivable Turnover = Credit Sales / Account Receivable

Credit Sales = 416953452

Account Receivable = 1722426366

Account Receivable Turnover = Credit Sales / Account Receivable

= 416953452 / 1722426366
= 0.24

1
 By : RICHE, S.KOM., M.MSI
STUDI KASUS INOVASI DAN KEWIRAUSAHAAN TEKNOLOGI INFORMASI

• Fixed Asset Turnover = Net Sales / Total Assets

Net Sales = 10499885512

Total Assets = 19780540946

Fixed Asset Turnover = Net Sales / Total Assets

= 10499885512 / 19780540946
= 0.53

Leverage Ratio

• Debt To Equity = Total Liabilities / (Total Assets - Total Liabilities)

Total Liabilities = 6876224890

Total Assets = 19780540946

Debt To Equity = Total Liabilities / (Total Assets - Total Liabilities)

= 6876224890 / (19780540946-6876224890)
= 0.53

• Debt To Assets = Total Liabilities / Total Assets

Total Liabilities = 6876224890

Total Assets = 19780540946

Debt To Assets = Total Liabilities / Total Assets

= 6876224890 / 19780540946
= 0.34

• Times Interest Earned = Operating Income / Interest

Operating Income = 2012878425

Interest = 74152626

Times Interest Earned = Operating Income / Interest

= 2012878425 / 74152626
= 27.15

Profitability Ratio

• Gross Profit Margin = Gross Profit / Net Sales

Gross Profit = 2022727958

Net Sales = 10499885512

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 By : RICHE, S.KOM., M.MSI
STUDI KASUS INOVASI DAN KEWIRAUSAHAAN TEKNOLOGI INFORMASI

Gross Profit Margin = Gross Profit / Net Sales

= 2022727958 / 10499885512
= 0.19

• Operating Profit Margin = Operating Income /Net Sales

Operating Income = 2012878425

Net Sales = 10499885512

Operating Profit Margin = Operating Income /Net Sales

= 2012878425 / 10499885512
= 0.19

• Net Profit Margin = Net Profit / Net Sales

Net Profit = 2993115731

Net Sales = 10499885512

Net Profit Margin = Net Profit / Net Sales

= 2993115731 / 10499885512
= 0.29

• Return On Assets = Net Profit / Total Assets

Net Profit = 2993115731

Total Assets = 19780540946

Return On Assets = Net Profit / Total Assets

= 2993115731 / 19780540946
= 0.15

• Return On Equity = Net Profit / Equity

Net Profit = 2993115731

Equity = 12832316056

Return On Equity = Net Profit / Equity

= 2993115731 / 12832316056
= 0.23