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CLASS PRACTICE - FINANCIAL RATIOS

Balance Sheet Real Inc. - December 31, 2015


(in Rupiah)

ASSETS 2015 Calculate:


Current Assets Liquidity Current Ratio
Cash 400.000.000.000 Quick Ratio/Acid Test Ratio
Marketable securities 220.000.000.000 Cash Ratio
Account Receivables 210.000.000.000 Activity Inventory Turnover
Inventory 240.000.000.000 Day's sales in inventory
Total Current Assets 1.070.000.000.000 Account Receivables Turnover
Average Collection Period
Fixed Assets Total Asset Turnover
Building and Machine 1.000.000.000.000 Fixed Asset Turnover
Other Assets Leverage Debt Ratio
Investment 100.000.000.000 Debt to Equity Ratio
TOTAL ASSETS 2.170.000.000.000 Equity Ratio
Equity multiplier
DEBT AND EQUITY 2015 Times Interest Earned Ratio
Current Liabilities Prifitability Gross Profit Margin
Account Payables 300.000.000.000 Operating Profit Margin
Short-term Notes 100.000.000.000 Net Profit Margin
Total Current Liabilities 400.000.000.000 Return on Assets (ROA)
Return on Equity (ROE)
Long-term Debt Earnings Per Share (EPS)
Long-term Notes 690.000.000.000 Dividend Per Share
Total Long-term Debt 690.000.000.000 Others Dividend Payout Ratio
Plowback ratio
Equity DuPont Analysis
Common Stock 780.000.000.000
Paid in Capital 100.000.000.000
Retained Earnings 200.000.000.000
Total Equity 1.080.000.000.000
TOTAL DEBT AND EQUITY 2.170.000.000.000

Income Statement Real Inc. 2015


(in Rupiah, except Shares Outstanding)

Sales 3.700.000.000.000
Cost of Goods Sold (1.450.000.000.000)
Gross Profit 2.250.000.000.000

Operating Expenses (750.000.000.000)


Operating Income (EBIT) 1.500.000.000.000

Interest Expenses (90.000.000.000)


Earning Befor Texes (EBT) 1.410.000.000.000

Taxes (40%) (564.000.000.000)


Net Income (EAT) 846.000.000.000
Dividend of Common stock 507.600.000.000
Retained Earnings 338.400.000.000

Shares Outstanding 10.000.000.000

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