Financial Ration Analysis

FINANCIAL RATIO ANALYSIS
JAKARTA, 26 MARET 2023

PT. O P C
Income Statement
IDEAL Jul-16
REVENUE IDR % IDR %
TOTAL REVENUE 172,878,592,286.13 100.0% 47,938,855,735 100.0%
TOTAL COST OF GOODS SOLD 112,371,084,985.99 65.0% 25,759,297,095 53.7%

GROSS MARGIN 60,507,507,300.15 35.0% 22,179,558,640 46.3%
TOTAL COST OF PRODUCTION PERFORMANCE 21,049,762,681.89 12.2% 4,825,325,757 10.1%
GROSS PROFIT 39,457,744,618.25 22.8% 17,354,232,883 36.2%

OPERATING EXPENSES
SELLING & MARKETING EXPENSE 3,261,468,551.41 1.9% 1,984,779,416 4.1%
GENERAL & ADMIN EXPENSE 4,622,255,481.41 2.7% 2,822,186,758 5.9%
TOTAL OPERATING EXPENSES 7,883,724,032.82 4.6% 4,806,966,174 10.0%
OPERATING INCOME 31,574,020,585.44 18.3% 12,547,266,709 26.2%

Other Income & Expenses
Other Income 25,931,788.84 0.0% (271,127,606) -0.6%
Other Expenses (1,341,695,997.53) -0.8% (1,744,390,219) -3.6%
TOTAL OTHER INCOME & EXPENSES (1,315,764,208.69) -0.8% (2,015,517,826) -4.2%
NET INCOME BEFORE TAX 30,258,256,376.75 17.5% 10,531,748,883 22.0%

PT. OPC
Neraca
Jul-16 IDEAL
IDR IDR IDR %
A S S E T
Total CASH 80,780,545.49 0% 186,221,563.11 0%
Total BANK 7,202,671,039.68 11% 21,087,035,358.97 14%
DEPOSITO
Total RECEIVABLES 36,152,595,389.39 54% 86,439,296,143.07 56%
Total OTHER RECEIVABLES 289,992,041.14 0% 195,165,860.82 0%
Total INVENTORIES 23,474,063,403.65 35% 53,368,339,067.15 34%
Total CURRENT ASSET 67,200,102,419.35 49% 154,914,875,084.70 72%
Total ADVANCE PAYMENT & PREPAID EXPENSES 2,803,115,503.27 2% 809,070,104.83 0%
Total PREPAID TAXES 5,836,625,495.35 4% 1,618,140,209.67 1%
Total FIXED ASSET 57,626,197,428.71 42% 57,626,197,428.71 27%
Total OTHER ASSET 2,927,853,867.63 2% 808,632,407.57 0%
100%
TOTAL ASSET 136,393,894,714.31 100% 215,776,915,235.48
LIABILITI
Total TRADE PAYABLES 7,299,012,958.84 19% 19,383,495,847.54 19%
Total DOWN PAYMENT 5,174,688,686.37 14% 13,742,071,322.55 14%
Total ACCRUED LIABILITIES 4,738,224,873.72 12% 12,582,983,847.60 12%
Total TAXES PAYABLES 1,613,789,639.42 4% 4,285,632,173.95 4%
Total OTHER PAYABLES 656,107,813.35 2% 1,742,381,216.11 2%
Total SHORT TERM LOAN 3,027,933,269.13 8% 8,041,077,921.05 8%
Total SHAREHOLDER LOAN 15,761,267,087.27 41% 41,856,132,721.09 41%
Total CURRENT LIABILITIES 38,271,024,328.10 78% 101,633,775,049.89 93%
Total BANK LOAN 10,802,939,892.63 22% 7,071,814,919.26 7%

50%
Total LIABILITI 49,073,964,220.73 36% 108,705,589,969.15
Modal
Total CAPITAL STOCK 66,489,789,619.00 76% 66,489,789,619.00 62%
Total RETAINED EARNINGS 20,830,140,874.58 24% 40,556,648,367.59 38%
Total DIVIDEND - -
87,319,930,493.58 50%
Total Modal 64% 107,046,437,986.59
RATIO ANALYSIS CURRENT IDEAL
1 TOTAL ASSET TURN OVER 2.85 1.25
2 FIXED ASSET TURN OVER 1.20 3.00
3 INVENTORY TURNOVER 1.10 2.5
4 ACCOUNTS RECEIVABLE TURNOVER 1.33 2
5 TIME INTEREST EARNING 6.04 22.55

6 DEBT TO ASSET RATIO 0.28 0.47
7 DEBT TO EQUITY RATIO 0.33 1.00
8 ACCOUNTS PAYABLE TURNOVER 8.29 3

LIQUIDITY RATIO
1 CURRENT RATIO 2.97 1.52
2 QUICK ASSET RATIO 1.13 1.06
3 CASH RATIO 0.19 0.21

Definition: Asset turnover ratio
is the ratio between the value of a
company's sales or revenues and
the value of its assets. It is an
indicator of the efficiency with
which a company is deploying its
assets to produce the revenue.
CURRENT IDEAL
TOTAL ASSET TURN OVER 2.85 1.25

Fixed Asset Turnover Ratio Definition:
The ratio of net sales to fixed assets is known
as fixed asset turnover ratio. It is calculated by
analysts to determine the operating
performance of a company. Basically this ratio
accounts for the net sales a company can
generate based on its fixed asset investments.
They are -property, plant and equipment
(PP&E), net of depreciation. A higher fixed-
asset turnover ratio is preferred for it is a sign of
optimum utilization of investments made in fixed
assets and this also reflects the efficiency of
human resources a company has.
CURRENT IDEAL
FIXED ASSET TURN OVER 1.20 3.00
In accounting, the inventory turnover is a
measure of the number of times inventory CURRENT IDEAL
is sold or used in a time period such as a
year. It is calculated to see if a business INVENTORY TURNOVER 1.10 2.5
has an excessive inventory in comparison
to its sales level. Wikipedia
Accounts Receivable (AR) Turnover
Ratio Formula & Calculation
The AR Turnover Ratio is calculated by
dividing net sales by average account
receivables. Net sales is calculated as sales
on credit - sales returns - sales allowances.
Average accounts receivable is calculated
as the sum of starting and ending
receivables over a set period of time CURRENT IDEAL
(generally monthly, quarterly or annually),
divided by two.
ACCOUNTS RECEIVABLE
TURNOVER 1.33 2
Net Annual Credit Sales ÷ Average Accounts Receivables =

Accounts Receivables Turnover
What is Times Interest Earned
Ratio (TIE)? Times interest
earned ratio (TIE) is a
solvency ratio indicating the
ability to pay all interest on
business debt obligations. TIE
is calculated as EBIT
(earnings before interest and
taxes) divided by total interest
expense.
CURRENT IDEAL
TIME INTEREST EARNING 6.04 22.55
The formula for Debt to Asset Ratio is:
Debt to Asset Ratio = Total Debts / Total Assets
•Total Debts: It includes interest-bearing Short term and
Long term debts.
•Total Assets: It includes Current Assets and Non-
Current Assets.
CURRENT IDEAL
DEBT TO ASSET RATIO 0.28 0.47
CURRENT IDEAL
DEBT TO EQUITY RATIO 0.33 1.00

he accounts payable turnover ratio measures how quickly a
business makes payments to creditors and suppliers that
extend lines of credit. Accounting professionals quantify the
ratio by calculating the average number of times the
company pays its AP balances during a specified time
period.
CURRENT IDEAL
ACCOUNTS PAYABLE
TURNOVER 8.29 3
The accounts payable turnover ratio measures
how quickly a business makes payments to
creditors and suppliers that extend lines of
credit. Accounting professionals quantify the
ratio by calculating the average number of
times the company pays its AP balances
during a specified time period.
CURRENT IDEAL
CURRENT RATIO 2.97 1.52
In finance, the quick ratio, also known as the acid-test ratio is a
The quick ratio is calculated by dividing a

company's most liquid assets like cash, cash
equivalents, marketable securities, and accounts
receivables by total current liabilities.
QUICK ASSET RATIO 1.13 1.06

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FINANCIAL RATIO ANALYSIS

JAKARTA, 26 MARET 2023

TOTAL REVENUE 172,878,592,286.13 100.0% 47,938,855,735 100.0%

TOTAL COST OF GOODS SOLD 112,371,084,985.99 65.0% 25,759,297,095 53.7%

GROSS PROFIT 39,457,744,618.25 22.8% 17,354,232,883 36.2%

OPERATING INCOME 31,574,020,585.44 18.3% 12,547,266,709 26.2%

TOTAL OTHER INCOME & EXPENSES (1,315,764,208.69) -0.8% (2,015,517,826) -4.2%

NET INCOME BEFORE TAX 30,258,256,376.75 17.5% 10,531,748,883 22.0%

Total CURRENT LIABILITIES 38,271,024,328.10 78% 101,633,775,049.89 93%

Total BANK LOAN 10,802,939,892.63 22% 7,071,814,919.26 7%

1 TOTAL ASSET TURN OVER 2.85 1.25

2 FIXED ASSET TURN OVER 1.20 3.00

3 INVENTORY TURNOVER 1.10 2.5

4 ACCOUNTS RECEIVABLE TURNOVER 1.33 2

5 TIME INTEREST EARNING 6.04 22.55

7 DEBT TO EQUITY RATIO 0.33 1.00

8 ACCOUNTS PAYABLE TURNOVER 8.29 3

1 CURRENT RATIO 2.97 1.52

2 QUICK ASSET RATIO 1.13 1.06

3 CASH RATIO 0.19 0.21

TOTAL ASSET TURN OVER 2.85 1.25

Net Annual Credit Sales ÷ Average Accounts Receivables =

DEBT TO EQUITY RATIO 0.33 1.00

The quick ratio is calculated by dividing a

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