Business Valuation

Product:
Company:
Telephone:
Fax:
Email:
Business Valuation
Allied
5793-1605
5793-1606
Authors
BIG
Objective
Version
Performance Indicator
ver '1.01
alliedcons@cbn.net.id
PT. XYZ Leather
Utilities
Electricity
Fuel
Gas
Water
Land Tax (PBB)
Registration and Licenses
Telephone
Handphone
Telex / Facsimile
Motor Vehicle Expenses

Repair and Service
Tires
Fuel & Oil
Parking & Tol per Month
Hiring - Trucks
Registration
Breakdown Service
Office
10,000,000
Warehouce
20,000,000
1,000,000
2,000,000
2,000,000
5,000,000
15,000,000
8,000,000
2,000,000
38,000,000
4,000,000
7,000,000
5,000,000
43,000,000
Total
97,800,000
4,075,000
489,000,000
122,250,000
Plant
50,000,000
20,000,000
30,000,000
25,000,000
8,000,000
Timing
Per Month
Per Month
Per Month
Per Month
Per Month
10,000,000 Per Month

5,000,000 Per Month
8,000,000 Per Month
156,000,000
Per
Per
Per
Per
Per
Per
Per
6,850,190
Phasing
Month
Month
Month
Month
Month
Month
Month
719,975,190
Special Service Expenses
Security
Administration
Banking
Building
Waste Removal
Pest / Fire Control
Outside Research
Outside Storage
Photocopying Expenses
Postage and Duty Stamp
Stationaries and Printing
Technical and Advisory
Public Relations
Special Service
Employee Realted Expenses
Jamsostek
Medical
Confrence
Entertainment
Training
Travelling
Uniform
Meal Allowances
Safety Expenses
Incentive
Financial Modeling
7,850,000
8,150,000
171,150,000
0
82,600,000
46,800,000
68,050,000
0
69,500,000
33,500,000
500,000,000
85,450,000
83,400,000
1,156,450,000
7,600,000
0
30,700,000
10,800,000
193,000,000
155,800,000
179,400,000
4,100,000
0
581,400,000
0.24%
1,000 per Unit
Allied Consultant
PT. XYZ Leather
BUDGET
increase on
DL
January
February
0%
March
0%
257,435,623
257,435,623
IPE
Employee Expenses
Motor Vehicle
Utilities
Depreciation
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
Management
Employee Expenses
Motor Vehicle
729,125,000
609,583,333
119,541,667
729,125,000
609,583,333
119,541,667
Finance
Employee Expenses
Motor Vehicle
1,027,480,325
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
Sales and Marketing

Employee Expenses
Motor Vehicle
Pick Up
1.5 Ton Trucks
2.0 Ton Trucks
Forklift
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
38,000,000
Human Resources
Employee Expenses
Motor Vehicle
Utilities
Warehouse
Employee Expenses
Utilities
Special Service
Employee Realted
Insurance Expenses
Rent Expenses
Depreciation Expenses
Financial Modeling
April
0%
257,435,623
May
0%
June
0%
July
0%
August
0%
September
0%
10%
257,435,623
257,435,623
257,435,623
257,435,623
257,435,623
283,179,186
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,071,983,181
804,620,681
46,250,000
156,000,000
65,112,500
1,171,570,249
885,082,749
49,775,000
171,600,000
65,112,500
729,125,000
609,583,333
119,541,667
729,125,000
609,583,333
119,541,667
729,125,000
609,583,333
119,541,667
729,125,000
609,583,333
119,541,667
729,125,000
609,583,333
119,541,667
796,370,833
670,541,667
125,829,167
###
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
1,027,480,325
866,080,325
161,400,000
1,126,428,358
952,688,358
173,740,000
###
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,089,181,856
1,514,141,667
215,200,000
150,289,219
104,457,592
52,228,796
52,864,583
2,282,802,709
1,665,555,833
231,653,333
161,317,641
111,819,351
55,909,675
56,546,875
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
748,527,389
648,477,389
100,050,000
821,013,461
713,325,128
107,688,333
38,000,000
38,000,000
38,000,000
38,000,000
38,000,000
38,000,000
38,000,000
41,800,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
324,104,050
281,104,050
43,000,000
356,514,455
309,214,455
47,300,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,156,450,000
581,400,000
1,272,095,000
639,540,000
7,766,292
7,766,292
7,766,292
7,766,292
7,766,292
7,766,292
7,766,292
7,766,292
7,766,292
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
72,288,550
72,288,550
72,288,550
72,288,550
72,288,550
72,288,550
72,288,550
72,288,550
72,288,550
###
804,620,681
46,250,000
156,000,000
65,112,500
729,125,000
609,583,333
119,541,667
###
581,400,000
Allied Consultant
Financial Modeling
Allied Consultant
October
November
0%
Financial Modeling
December
0%
Total
0%
283,179,186
283,179,186
283,179,186
3,192,201,729
1,171,570,249
885,082,749
49,775,000
171,600,000
65,112,500
1,171,570,249
885,082,749
49,775,000
171,600,000
65,112,500
1,171,570,249
885,082,749
49,775,000
171,600,000
65,112,500
13,262,146,443
9,977,296,443
569,100,000
1,934,400,000
781,350,000
796,370,833
670,541,667
125,829,167
796,370,833
670,541,667
125,829,167
796,370,833
670,541,667
125,829,167
9,018,483,333
7,558,833,333
1,459,650,000
1,126,428,358
952,688,358
173,740,000
1,126,428,358
952,688,358
173,740,000
1,126,428,358
952,688,358
173,740,000
12,725,556,030
10,739,396,030
1,986,160,000
2,282,802,709
1,665,555,833
231,653,333
161,317,641
111,819,351
55,909,675
56,546,875
2,282,802,709
1,665,555,833
231,653,333
161,317,641
111,819,351
55,909,675
56,546,875
2,282,802,709
1,665,555,833
231,653,333
161,317,641
111,819,351
55,909,675
56,546,875
25,844,665,684
18,775,356,667
2,648,213,333
1,847,584,313
1,282,938,137
641,469,068
649,104,167
821,013,461
713,325,128
107,688,333
821,013,461
713,325,128
107,688,333
821,013,461
713,325,128
107,688,333
9,272,272,956
8,041,119,622
1,231,153,333
41,800,000
41,800,000
41,800,000
471,200,000
356,514,455
309,214,455
47,300,000
356,514,455
309,214,455
47,300,000
356,514,455
309,214,455
47,300,000
4,018,890,220
3,485,690,220
533,200,000
1,272,095,000
639,540,000
1,272,095,000
639,540,000
1,272,095,000
639,540,000
14,339,980,000
7,209,360,000
7,766,292
7,766,292
7,766,292
93,195,500
500,000,000
500,000,000
500,000,000
500,000,000
72,288,550
72,288,550
72,288,550
867,462,600
Allied Consultant
PT. XYZ Leather
January
ASSETS
Current Asset
Cash
Account Receivable
Special AR
Account Receivable - Other
Inventory
Raw Material
Supplies
Packaging Material
Spare Part
Work in Process
Finish Good
Prepaid Rent
Prepaid Insurance
Prepaid Tax
Current Asset - Other
Total Current Asset
13,200
93
23,293
Fixed Asset
Land
Building
Machine
Plant Equipment
Motor Vehicle
Office Equipment
Total Fixed Asset
Accumlated Depreciation
Net Fixed Assets
TOTAL ASSETS
Liabilities
Account Payable
Interest Payable
Tax Payable
Short Term Debt - Bank
Current Liablities
Long Term Debt - Bank
TOTAL LIABILITIES
Equity
Shareholder Equity
Retained Earning
Net Income
10,000
-
March
April
May
June
July
August
September
October
November
December
11,094
15,283
16,047
16,459
15,626
15,283
15,204
15,675
15,458
15,675
15,281
15,283
16,124
16,459
17,912
18,105
18,674
17,243
17,991
17,243
17,948
17,243
125
204
242
252
279
359
58
159
178
183
215
307
17
17
17
17
17
17
17
17
17
17
17
17
12,700
85
12,200
78
11,700
70
11,200
62
10,700
54
10,200
47
9,700
39
9,200
31
8,700
23
8,200
16
7,700
8
7,200
-
21,726
38,876
44,536
42,440
41,930
41,755
40,379
41,990
44,935
44,333
43,174
42,715
6,400
6,074
1,739
16,938
2,737
33,889
-
6,373
6,024
1,725
16,656
2,692
33,470
420
6,347
5,973
1,710
16,374
2,646
33,050
839
6,320
5,923
1,696
16,091
2,600
32,630
1,259
6,293
5,872
1,681
15,809
2,555
32,210
1,679
6,267
5,821
1,667
15,527
2,509
31,791
2,099
6,240
5,771
1,652
15,245
2,464
31,371
2,518
6,213
5,720
1,638
14,962
2,418
30,951
2,938
6,187
5,669
1,623
14,680
2,372
30,532
3,358
6,160
5,619
1,609
14,398
2,327
30,112
3,777
6,133
5,568
1,594
14,115
2,281
29,692
4,197
6,107
5,518
1,580
13,833
2,235
29,272
4,617
6,080
5,467
1,565
13,551
2,190
28,853
5,036
33,889
57,182
33,050
54,776
32,210
71,086
31,371
75,907
30,532
72,972
29,692
71,622
28,853
70,608
28,013
68,392
27,174
69,164
26,334
71,270
25,495
69,828
24,656
67,830
23,816
66,531
5,000
5,000
3,989
414
2,966
4,583
11,952
6,094
400
4,597
4,167
15,258
6,082
392
5,484
3,750
15,708
6,073
377
4,745
3,333
14,528
6,078
366
4,856
2,917
14,217
6,094
354
4,930
2,500
13,878
5,980
341
4,609
2,083
13,013
6,100
333
5,521
1,667
13,621
6,076
321
7,177
1,250
14,824
6,072
307
6,447
833
13,658
6,080
295
6,323
417
13,114
6,098
283
6,326
12,707
26,360
31,360
25,921
37,872
25,240
40,497
25,517
41,225
24,369
38,897
24,163
38,380
23,724
37,602
23,064
36,077
23,279
36,899
22,831
37,655
21,967
35,625
21,527
34,641
21,088
33,795
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
6,920
10,726
12,797
11,071
11,331
11,502
10,754
12,883
16,747
15,042
14,753
14,761
30,000
0
0
(891)
9,690
February
TOTAL EQUITY
30,000
36,920
40,726
42,797
41,071
41,331
41,502
40,754
42,883
46,747
45,042
44,753
44,761
LIABILITIES & EQUITY
61,360
74,792
81,223
84,023
79,968
79,711
79,104
76,831
79,782
84,402
80,667
79,394
78,556
4,177
-
20,016
-
10,137
-
8,116
-
6,996
-
8,089
-
8,496
-
8,439
-
10,618
-
13,132
-
10,839
-
11,564
-
12,025
-
94,808
91,360
92,138
86,964
87,800
87,600
85,271
90,400
97,534
91,506
90,958
90,581
Surplus Fund
Necessary to Funding
Fund Employed
PT. XYZ Leather

January
CASH IN
Sales Revenue
VAT Output
Account Receivable (IDR)
Account Receivable (USD)
Other Income
TOTAL CASH IN
CASH OUT
Raw Material
Supplies
Spare Part
VAT Input
Direct Labor
Employee Expenses
Utilities
Special Service
Motor Vehicle Expense (excl Depre)
Rent Expenses
Insurace Expenses
Interest Expense
Loan Payment
VAT (Kurang Bayar)
Tax Income
Deviden
Bonus
TOTAL CASH OUT
February
May
June
July
August
September
October
November
December
45,351
53,687
52,119
51,858
52,250
51,336
53,687
58,703
58,337
57,475
57,475
3,230
5,094
5,486
5,094
5,225
5,225
5,094
5,486
6,035
5,748
5,748
5,748
25,338
50,445
59,173
57,214
57,083
57,475
56,430
59,173
64,738
64,085
63,223
63,223
9,308
18,208
20,284
20,252
20,256
20,297
20,047
20,214
20,277
20,243
20,257
20,308
87
70
70
70
70
70
70
70
70
70
70
70
4,719
2,031
2,027
2,024
2,026
2,031
1,993
2,033
2,025
2,024
2,027
2,033
257
257
257
257
257
257
257
257
283
283
283
283
5,305
5,305
5,305
5,305
5,305
5,305
5,305
5,305
5,836
5,836
5,836
5,836
(502)
38
38
38
38
38
38
38
38
42
42
42
42
1,156
1,156
1,156
1,156
1,156
1,156
1,156
1,156
1,272
1,272
1,272
1,272
720
720
720
720
720
720
720
720
792
792
792
792
500
500
500
500
500
500
500
500
500
500
500
500
414
400
392
377
366
354
341
333
321
307
295
283
856
852
864
852
856
856
852
864
864
856
856
856
(1,489)
3,063
3,459
3,070
3,199
3,194
3,101
3,453
4,010
3,724
3,721
3,715
2,966
4,597
5,484
4,745
4,856
4,930
4,609
5,521
7,177
6,447
6,323
6,326
1,384
2,145
2,559
2,214
2,266
2,300
2,151
2,577
3,349
3,008
2,951
2,952
26,229
39,351
43,126
41,588
41,880
42,017
41,149
43,049
46,826
45,411
45,231
45,275
11,094
16,047
15,626
15,204
15,458
15,281
16,124
17,912
18,674
17,991
17,948
9,109
20,202
20,202
36,250
36,250
51,875
51,875
67,079
67,079
82,537
82,537
97,818
97,818
113,942
113,942
131,853
131,853
150,527
150,527
168,518
168,518
186,466
(891)
Beginning Cash
Cash before Financing
10,000
9,109
Cash at The end of Month
April
22,610
Net Cashflow
FINANCING
Short Term Debt
Minimal Cash
March
3,647
5,435
5,847
5,772
5,793
5,798
5,731
5,825
6,050
5,993
5,993
5,999
9,109
20,202
36,250
51,875
67,079
82,537
97,818
113,942
131,853
150,527
168,518
186,466
PT. XYZ Leather
January
February
March
May
June
July
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
120,000
285,000
405,000
120,000
285,000
405,000
810,000
10,000
17,500
27,500
11,000
19,250
30,250
57,750
10,000
17,500
27,500
9,500
16,625
26,125
53,625
10,000
17,500
27,500
10,000
17,500
27,500
55,000
10,000
17,500
27,500
10,000
17,500
27,500
55,000
10,000
17,500
27,500
9,500
16,625
26,125
53,625
10,000
17,500
27,500
11,000
19,250
30,250
57,750
11,000
19,250
30,250
12,100
21,175
33,275
63,525
11,000
19,250
30,250
11,000
19,250
30,250
60,500
11,000
19,250
30,250
11,000
19,250
30,250
60,500
11,000
19,250
30,250
11,000
19,250
30,250
60,500
124,000
206,500
330,500
125,600
209,300
334,900
665,400
500
875
1,375
475
831
1,306
2,681
500
875
1,375
550
963
1,513
2,888
500
875
1,375
475
831
1,306
2,681
500
875
1,375
500
875
1,375
2,750
500
875
1,375
500
875
1,375
2,750
500
875
1,375
475
831
1,306
2,681
500
875
1,375
550
963
1,513
2,888
550
963
1,513
605
1,059
1,664
3,176
550
963
1,513
550
963
1,513
3,025
550
963
1,513
550
963
1,513
3,025
550
963
1,513
550
963
1,513
3,025
6,200
10,325
16,525
6,280
10,465
16,745
33,270
9,500
6,650
16,150
9,500
6,650
16,150
32,300
9,500
16,625
26,125
9,025
15,794
24,819
50,944
9,500
16,625
26,125
10,450
18,288
28,738
54,863
9,500
16,625
26,125
9,025
15,794
24,819
50,944
9,500
16,625
26,125
9,500
16,625
26,125
52,250
9,500
16,625
26,125
9,500
16,625
26,125
52,250
9,500
16,625
26,125
9,025
15,794
24,819
50,944
9,500
16,625
26,125
10,450
18,288
28,738
54,863
10,450
18,288
28,738
11,495
20,116
31,611
60,349
10,450
18,288
28,738
10,450
18,288
28,738
57,475
10,450
18,288
28,738
10,450
18,288
28,738
57,475
10,450
18,288
28,738
10,450
18,288
28,738
57,475
117,800
196,175
313,975
119,320
198,835
318,155
632,130
Cost of Sales
Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Cost of Sales
2,467
4,661
7,128
2,467
4,661
7,128
14,255
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
2,467
11,652
14,119
2,467
11,652
14,119
28,238
29,601
132,834
162,436
29,601
132,834
162,436
324,871
Gross Margin
Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Gross Margin
% of NSR
7,033
1,989
9,022
7,033
1,989
9,022
18,045
56%
7,033
4,973
12,006
6,558
4,142
10,700
22,706
45%
7,033
4,973
12,006
7,983
6,635
14,619
26,625
49%
7,033
4,973
12,006
6,558
4,142
10,700
22,706
45%
7,033
4,973
12,006
7,033
4,973
12,006
24,012
46%
7,033
4,973
12,006
7,033
4,973
12,006
24,012
46%
7,033
4,973
12,006
6,558
4,142
10,700
22,706
45%
7,033
4,973
12,006
7,983
6,635
14,619
26,625
49%
7,983
6,635
14,619
9,028
8,464
17,492
32,111
53%
7,983
6,635
14,619
7,983
6,635
14,619
29,237
51%
7,983
6,635
14,619
7,983
6,635
14,619
29,237
51%
7,983
6,635
14,619
7,983
6,635
14,619
29,237
51%
88,199
63,341
151,539
89,719
66,001
155,719
307,259
49%
Expenses
Management
Finance
Sales and Marketing
Human Resources
Utilities
Warehouse
Special Service
Employee Realted
Insurance Expenses
Rent Expenses
Depreciation
Total Expenses
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
729
1,027
2,089
749
38
324
1,156
581
8
500
72
7,274
796
1,126
2,283
821
42
357
1,272
640
8
500
72
7,917
796
1,126
2,283
821
42
357
1,272
640
8
500
72
7,917
796
1,126
2,283
821
42
357
1,272
640
8
500
72
7,917
796
1,126
2,283
821
42
357
1,272
640
8
500
72
7,917
9,018
12,726
25,845
9,272
471
4,019
14,340
7,209
93
6,000
867
89,861
10,770
33%
15,432
30%
19,350
35%
15,432
30%
16,738
32%
16,738
32%
15,432
30%
19,350
35%
24,194
40%
21,321
37%
21,321
37%
21,321
37%
217,398
34%
Volume
Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Volume
10,000
10,000
20,000
10,000
10,000
20,000
40,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
10,000
25,000
35,000
10,000
25,000
35,000
70,000
Sales Revenue
Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Sales Revenue
10,000
7,000
17,000
10,000
7,000
17,000
34,000
10,000
17,500
27,500
9,500
16,625
26,125
53,625
500
350
850
500
350
850
1,700
Net Sales Revenue

Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Net Sales Revenue
Discount
Pilot Jacket
Sport Jacket
Local
Pilot Jacket
Sport Jacket
Export
Total Discount
Earning before interest and Tax

of NSR
Interest Expenses
Treasury (Loss) Income
Other Income (Loss)
Earning Before Tax
Tax Income
Net Profit
of NSR
Tax Income
414
(472)
9,885
2,966
6,920
21%
30%
400
246
45
15,322
4,597
10,726
21%
392
(725)
49
18,282
5,484
12,797
23%
April
377
713
48
15,816
4,745
11,071
22%
366
(233)
48
16,187
4,856
11,331
22%
354
48
16,432
4,930
11,502
22%
341
225
48
15,363
4,609
10,754
21%
August
333
(663)
49
18,404
5,521
12,883
23%
September
321
50
23,924
7,177
16,747
28%
October
307
425
50
21,489
6,447
15,042
26%
November December Total
295
50
21,076
6,323
14,753
26%
283
50
21,088
6,326
14,761
26%
4,182
(13)
63
213,267
63,980
149,287
24%
PT. XYZ Leather

January
February
March
April
May
June
July
August
September October
Short term liquidity

Current Ratio
Measures the ability to pay current liabilities out of current
assets.
1.82
2.55
2.84
2.92
2.95
3.01
3.10
3.08
3.03
3.25
Quick ratio (Acid Test)

Measures the ability to pay current liabilities out of the most
liquid of current assets.
0.74
1.73
2.07
2.13
2.17
2.24
2.35
2.39
2.43
2.63
Inventory turnover
Measures the saleability of inventory. Indicates the number
of time inventory is sold or "turned" per year.
100.43
127.58
108.76
104.96
95.17
75.08
373.96
160.25
144.36
140.63
Average collection period (Days Sales Outstanding)

Measures the average number of day that it takes to collect
accounts receivable.
Days sales in inventory
Measures inventory levels based on days sales.
Accounts receivable turnover
Measures the ability to collect from customers.
Credit sales
/ Average net account receivables
0.30
0.24
0.28
0.29
0.32
0.40
0.08
0.19
0.21
0.21
3.3
4.1
3.5
3.2
3.4
3.3
3.3
3.5
3.5
3.3
32,300
9,690
50,944
12,487
54,863
15,871
50,944
15,871
52,250
15,479
52,250
15,675
50,944
15,479
54,863
15,871
60,349
17,282
57,475
17,674
Long term solvency

Debt ratio
Indicates the percentage of assets financed with debt or
liabilities
Total liabilities
/ Total assets
69%
57%
37,872
54,776
Times interest earned - income (interest coverage)

Measures the ability to pay interest out of profits.
Net income before interest expense and taxes
/ Interest expense
26.04
38.54
49.31
40.97
45.73
47.27
45.25
58.16
75.42
69.55
10,770
414
15,432
400
19,350
392
15,432
377
16,738
366
16,738
354
15,432
341
19,350
333
24,194
321
21,321
307
Total asstes to equity

Total assets
/ Total stockholders equity
1.83
54,776
30,000
2.37
71,086
30,000
2.53
75,907
30,000
2.43
72,972
30,000
2.39
71,622
30,000
2.35
70,608
30,000
2.28
68,392
30,000
2.31
69,164
30,000
2.38
71,270
30,000
2.33
69,828
30,000
Total liabilities to total assets

Total liabilities
/ Total assets
0.69
37,872
54,776
0.57
40,497
71,086
0.54
41,225
75,907
0.53
38,897
72,972
0.54
38,380
71,622
0.53
37,602
70,608
0.53
36,077
68,392
0.53
36,899
69,164
0.53
37,655
71,270
0.51
35,625
69,828
Total liabilities to equity

Total liabilities
/ Total stockholders equity
1.26
37,872
30,000
1.35
40,497
30,000
1.37
41,225
30,000
1.30
38,897
30,000
1.28
38,380
30,000
1.25
37,602
30,000
1.20
36,077
30,000
1.23
36,899
30,000
1.26
37,655
30,000
1.19
35,625
30,000
Long term debt to long term capital

Long term debt /
(Long term debt
+ Total equity)
41%
25,921
25,921
36,920
38%
25,240
25,240
40,726
37%
25,517
25,517
42,797
37%
24,369
24,369
41,071
37%
24,163
24,163
41,331
36%
23,724
23,724
41,502
36%
23,064
23,064
40,754
35%
23,279
23,279
42,883
33%
22,831
22,831
46,747
33%
21,967
21,967
45,042
40,497
71,086
54%
41,225
75,907
53%
38,897
72,972
54%
38,380
71,622
53%
37,602
70,608
53%
36,077
68,392
53%
36,899
69,164
53%
37,655
71,270
51%
35,625
69,828
PT. XYZ Leather
Profitability Ratios
Return on assets
Measures the effectiveness of assets used to produce profits.
Net income
/ Average total assets
13%
6,920
54,776
23%
17%
10,726
62,931
12,797
73,496
11,071
74,439
11,331
72,297
11,502
71,115
10,754
69,500
12,883
68,778
16,747
70,217
15,042
70,549
10,754
30,000
12,883
30,000
16,747
30,000
15,042
30,000
Gross margin
Gross profit
/ Sales
56%
18,045
32,300
45%
22,706
50,944
49%
26,625
54,863
45%
22,706
50,944
46%
24,012
52,250
46%
24,012
52,250
45%
22,706
50,944
49%
26,625
54,863
53%
32,111
60,349
51%
29,237
57,475
EBIT Margin
EBIT
/ Sales
33%
10,770
32,300
30%
15,432
50,944
35%
19,350
54,863
30%
15,432
50,944
32%
16,738
52,250
32%
16,738
52,250
30%
15,432
50,944
35%
19,350
54,863
40%
24,194
60,349
37%
21,321
57,475
21%
21%
23%
22%
22%
22%
21%
23%
28%
26%
Total asset turnover

Measures the efficiency of assets used to produce sales.
Sales
/ Average total assets
32,300
54,776
59%
96%
81%
50,944
62,931
153%
75%
54,863
73,496
167%
68%
50,944
74,439
157%
72%
52,250
72,297
163%
73%
52,250
71,115
165%
10,754
50,944
73%
50,944
69,500
163%
12,883
54,863
80%
54,863
68,778
178%
56%
21%
11,502
30,000
11,502
52,250
43%
24%
11,331
30,000
11,331
52,250
36%
19%
11,071
30,000
11,071
50,944
38%
15%
12,797
30,000
12,797
54,863
38%
16%
10,726
30,000
10,726
50,944
37%
16%
6,920
30,000
6,920
32,300
43%
15%
Return on equity
Measures the profitibility of owners investments.
Net income
/ Average stockholders equity
Profit Margin
Measures the % of each Rp. 1 of revenue that is left over as
profit.
Net income
/ Sales
36%
17%
16,747
60,349
86%
60,349
70,217
199%
50%
15,042
57,475
81%
57,475
70,549
Fixed assets turnover

Measures the efficiency of fixed assets used to produce
sales.
Sales
/ Average fixed assets
192%
32,300
33,679
50,944
33,260
54,863
32,840
50,944
32,420
52,250
32,001
52,250
31,581
50,944
31,161
54,863
30,741
60,349
30,322
57,475
29,902
Current asset turnover

Sales
/ Average current assets
1.43
32,300
22,510
1.68
50,944
30,301
1.32
54,863
41,706
1.17
50,944
43,488
1.24
52,250
42,185
1.25
52,250
41,843
1.24
50,944
41,067
1.33
54,863
41,184
1.39
60,349
43,462
1.29
57,475
44,634
Others Ratios
Expense to NSR
Management
Finance
Sales and Marketing
Human Resources
Utilities
Warehouse
Special Service
Employee Realted
Insurance Expenses
Rent Expenses
Depreciation
COS to NSR
Discount to Sales Revenue
2.1%
3.0%
6.1%
2.2%
0.1%
1.0%
3.4%
1.7%
0.0%
1.5%
0.2%
1.4%
1.9%
3.9%
1.4%
0.1%
0.6%
2.2%
1.1%
0.0%
0.9%
0.1%
1.3%
1.8%
3.6%
1.3%
0.1%
0.6%
2.0%
1.0%
0.0%
0.9%
0.1%
1.4%
1.9%
3.9%
1.4%
0.1%
0.6%
2.2%
1.1%
0.0%
0.9%
0.1%
1.3%
1.9%
3.8%
1.4%
0.1%
0.6%
2.1%
1.1%
0.0%
0.9%
0.1%
1.3%
1.9%
3.8%
1.4%
0.1%
0.6%
2.1%
1.1%
0.0%
0.9%
0.1%
1.4%
1.9%
3.9%
1.4%
0.1%
0.6%
2.2%
1.1%
0.0%
0.9%
0.1%
1.3%
1.8%
3.6%
1.3%
0.1%
0.6%
2.0%
1.0%
0.0%
0.9%
0.1%
1.3%
1.8%
3.6%
1.3%
0.1%
0.6%
2.0%
1.0%
0.0%
0.8%
0.1%
1.3%
1.9%
3.8%
1.4%
0.1%
0.6%
2.1%
1.1%
0.0%
0.8%
0.1%
44%
5%
55%
5%
51%
5%
55%
5%
54%
5%
54%
5%
55%
5%
51%
5%
47%
5%
49%
5%
November December
3.29
3.36
2.69
2.77
121.35
87.00
0.25
0.34
3.3
3.3
57,475
17,243
57,475
17,243
51%
34,641
67,830
51%
33,795
66,531
72.36
75.40
21,321
295
21,321
283
2.26
67,830
30,000
2.22
66,531
30,000
0.51
34,641
67,830
0.51
33,795
66,531
1.15
34,641
30,000
1.13
33,795
30,000
32%
21,527
21,527
44,753
32%
21,088
21,088
44,761
21%
14,753
68,829
49%
22%
14,761
67,180
49%
14,753
30,000
14,761
30,000
51%
29,237
57,475
51%
29,237
57,475
37%
21,321
57,475
37%
21,321
57,475
26%
26%
14,753
57,475
84%
57,475
68,829
195%
14,761
57,475
86%
57,475
67,180
198%
57,475
29,482
57,475
29,063
1.31
57,475
43,754
1.34
57,475
42,944
1.3%
1.9%
3.8%
1.4%
0.1%
0.6%
2.1%
1.1%
0.0%
0.8%
0.1%
1.3%
1.9%
3.8%
1.4%
0.1%
0.6%
2.1%
1.1%
0.0%
0.8%
0.1%
49%
5%
49%
5%
PT. XYZ Leather
Select Ratio
0.96
1.53
1.67
Dynamic Chart
24
1.57
1.63
1.65
1.63
1.78
1.99
1.92
1.95
1.98

2.50
2.00
1.50
1.00
0.50
January
Paste Picture
February
March
April
May
June
July
August
September
October
November
December
1
2
January February
Short term liquidity
Current Ratio
Inventory turnover
Long term solvency
Debt ratio
Profitability Ratios
Return on assets
Return on equity
Gross margin
EBIT Margin
Profit Margin
1.82
0.74
100.43
9.00
0.30
3.33
2.55
1.73
127.58
9.00
0.24
4.08
3
March
2.84
2.07
108.76
9.00
0.28
3.46
4
April
2.92
2.13
104.96
9.00
0.29
3.21
5
May
6
June
2.95
2.17
95.17
9.00
0.32
3.38
3.01
2.24
75.08
9.00
0.40
3.33
7
July
3.10
2.35
373.96
9.00
0.08
3.29
8
9
10
11
12
August September October NovemberDecember
3.08
2.39
160.25
9.00
0.19
3.46
3.03
2.43
144.36
9.00
0.21
3.49
3.25
2.63
140.63
9.00
0.21
3.25
3.29
2.69
121.35
9.00
0.25
3.33
3.36
2.77
87.00
9.00
0.34
3.33
69%
26.04
1.83
0.69
1.26
41%
57%
38.54
2.37
0.57
1.35
38%
54%
49.31
2.53
0.54
1.37
37%
53%
40.97
2.43
0.53
1.30
37%
54%
45.73
2.39
0.54
1.28
37%
53%
47.27
2.35
0.53
1.25
36%
53%
45.25
2.28
0.53
1.20
36%
53%
58.16
2.31
0.53
1.23
35%
53%
75.42
2.38
0.53
1.26
33%
51%
69.55
2.33
0.51
1.19
33%
51%
72.36
2.26
0.51
1.15
32%
51%
75.40
2.22
0.51
1.13
32%
13%
23%
56%
33%
21%
59%
96%
1.43
17%
36%
45%
30%
21%
81%
153%
1.68
17%
43%
49%
35%
23%
75%
167%
1.32
15%
37%
45%
30%
22%
68%
157%
1.17
16%
38%
46%
32%
22%
72%
163%
1.24
16%
38%
46%
32%
22%
73%
165%
1.25
15%
36%
45%
30%
21%
73%
163%
1.24
19%
43%
49%
35%
23%
80%
178%
1.33
24%
56%
53%
40%
28%
86%
199%
1.39
21%
50%
51%
37%
26%
81%
192%
1.29
21%
49%
51%
37%
26%
84%
195%
1.31
22%
49%
51%
37%
26%
86%
198%
1.34
Return on assets
Return on equity
Gross margin
EBIT Margin
Profit Margin
Jan
Feb
3.33
Accounts receivable turnover (Average)
3.44
Jan
Current Ratio
Inventory turnover
1.82
0.74
100.43
9.00
0.30
3.33
Mar
4.08
Feb
2.55
1.73
127.58
9.00
0.24
4.08
Apr
3.46
Mar
2.84
2.07
108.76
9.00
0.28
3.46
May
3.21
Apr
2.92
2.13
104.96
9.00
0.29
3.21
Jun
3.38
May
Jul
3.33
Jun
2.95
2.17
95.17
9.00
0.32
3.38
3.01
2.24
75.08
9.00
0.40
3.33
Aug
3.29
Jul
3.10
2.35
373.96
9.00
0.08
3.29
3.46
Aug
3.08
2.39
160.25
9.00
0.19
3.46
Debt ratio
69.1%
26.04
1.83
0.69
1.26
41.2%
57.0%
38.54
2.37
0.57
1.35
38.3%
54.3%
49.31
2.53
0.54
1.37
37.4%
53.3%
40.97
2.43
0.53
1.30
37.2%
53.6%
45.73
2.39
0.54
1.28
36.9%
53.3%
47.27
2.35
0.53
1.25
36.4%
52.8%
45.25
2.28
0.53
1.20
36.1%
53.4%
58.16
2.31
0.53
1.23
35.2%
Return on assets
Return on equity
Gross margin
EBIT Margin
Profit Margin
12.6%
23.1%
55.9%
33.3%
21.4%
59.0%
95.9%
1.43
17.0%
35.8%
44.6%
30.3%
21.1%
81.0%
153.2%
1.68
17.4%
42.7%
48.5%
35.3%
23.3%
74.6%
167.1%
1.32
14.9%
36.9%
44.6%
30.3%
21.7%
68.4%
157.1%
1.17
15.7%
37.8%
46.0%
32.0%
21.7%
72.3%
163.3%
1.24
16.2%
38.3%
46.0%
32.0%
22.0%
73.5%
165.4%
1.25
15.5%
35.8%
44.6%
30.3%
21.1%
73.3%
163.5%
1.24
18.7%
42.9%
48.5%
35.3%
23.5%
79.8%
178.5%
1.33
4.00
3.44
3.50
3.00
2.50
2.00
1.50
1.00
0.50
0.00
Accounts receivable turnover (Average)
Sep
Oct
3.49
Sep
3.03
2.43
144.36
9.00
0.21
3.49
Nov
3.25
Oct
3.25
2.63
140.63
9.00
0.21
3.25
Dec
3.33
Nov
3.29
2.69
121.35
9.00
0.25
3.33
3.33
Dec
3.36
2.77
87.00
9.00
0.34
3.33
52.8%
75.42
2.38
0.53
1.26
32.8%
51.0%
69.55
2.33
0.51
1.19
32.8%
51.1%
72.36
2.26
0.51
1.15
32.5%
50.8%
75.40
2.22
0.51
1.13
32.0%
23.9%
55.8%
53.2%
40.1%
27.7%
85.9%
199.0%
1.39
21.3%
50.1%
50.9%
37.1%
26.2%
81.5%
192.2%
1.29
21.4%
49.2%
50.9%
37.1%
25.7%
83.5%
194.9%
1.31
22.0%
49.2%
50.9%
37.1%
25.7%
85.6%
197.8%
1.34

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Product:

PT. XYZ Leather

Motor Vehicle Expenses

10,000,000 Per Month

1,000 per Unit

PT. XYZ Leather

Sales and Marketing

PT. XYZ Leather

LIABILITIES & EQUITY

PT. XYZ Leather

Cash at The end of Month

PT. XYZ Leather

Net Sales Revenue

Earning before interest and Tax

November December Total

PT. XYZ Leather

Short term liquidity

Quick ratio (Acid Test)

Average collection period (Days Sales Outstanding)

Long term solvency

Times interest earned - income (interest coverage)

Total asstes to equity

Total liabilities to total assets

Total liabilities to equity

Long term debt to long term capital

PT. XYZ Leather

Total asset turnover

Fixed assets turnover

Current asset turnover

PT. XYZ Leather

Fixed assets turnover

Fixed assets turnover

Fixed assets turnover

Accounts receivable turnover

Accounts receivable turnover (Average)

Accounts receivable turnover (Average)

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