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Tugas Individu MK

The document analyzes the financial statements and ratios of PT Unilever Indonesia Tbk for 2016-2017. It calculates key financial metrics such as net operating profit after tax, net operating working capital, operating capital, net cash flow, operational cash flow, free cash flow, economic value added, and various liquidity, activity, leverage, and profitability ratios. The analysis finds that the company's current ratio was 63.4% in 2017, inventory turnover was 17.21 times, days sales outstanding was 42-43 days, and the return on equity was 1.35 times.

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19 views7 pages

Tugas Individu MK

The document analyzes the financial statements and ratios of PT Unilever Indonesia Tbk for 2016-2017. It calculates key financial metrics such as net operating profit after tax, net operating working capital, operating capital, net cash flow, operational cash flow, free cash flow, economic value added, and various liquidity, activity, leverage, and profitability ratios. The analysis finds that the company's current ratio was 63.4% in 2017, inventory turnover was 17.21 times, days sales outstanding was 42-43 days, and the return on equity was 1.35 times.

Uploaded by

ferawaty hutabarat
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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TUGAS INDIVIDU

MATA KULIAH MANAJEMEN KEUANGAN


ANALISIS LAPORAN KEUANGAN DAN RASIO KEUANGAN
PT UNILEVER INDONESIA Tbk Tahun 2016-2017

MAGISTER MANAJEMEN
UNIVERSITAS TANJUNGPURA
1. Net Operating After Tax
Nopat 17 = EBIT (1- Tax Rate )
= Rp 9.371.661 (1-25% )
= Rp 9.371.661 ( 0,75)
= Rp 7.028.745,75

Nopat 16 = Rp 8.571.885 ( 0,75 )


= Rp 6.428.913,75

2. Net Operating Working Capital


NOWC 17 = Current Asset – Non Interest bearing current Lialibities
= Rp 7.941.635 – Rp 9.082.304
= Rp ( 1.140.669 )
NOWC 16 = Rp 6.588.109 – Rp 8.485.104
= Rp (1.896.995 )

3. Operating Capital
OC 17 = NOWC + Net Fixed Asset
= Rp ( 1.140.669 ) + Rp 10.964.778
= Rp 9.824.109
OC 16 = Rp ( 1.896.995 ) + Rp 10.157.586
= Rp Rp 8.260.591

4. Net Cash Flow


NCF 17 = Net Income + Dep
= Rp 7.004.562 + Rp 654.080
= Rp 7.658.642
NCF16 = Rp 6.390.672 + Rp 550.834
= Rp 6.941.506

5. Operasional Cash Flow


OCF 17 = Nopat + Dep
= Rp 7.028.745,75 + Rp 654.080
= Rp 7.682.825,75
OCF 16 = Rp 6.428. 913,75 + Rp 550.834
= Rp 6.979.747,75
6. Free Cash Flow
FCF 17 = Nopat – Net Capital Investment
= Nopat – ( Op 17 – Op 16 )
= Rp 7.028.745,75 – ( Rp 9.824.109 – Rp 8.260.591 )
= Rp 5.465.227,75

7. Market Value Added


MVA = 76.300-96.000
= (19.700 )

8. Economic Value Added


EVA 17 = Nopat - (13%) ( WACC)
= Rp 7.028.745,75 -( 0,13)( Rp 9.824.109)
= Rp 5.751.611,58
EVA 16 = Rp 6.428.913,75 – (13%)(Rp 8.260.591)
= Rp 5.355.036,92
1. RASIO LIKUIDITAS
a. Current Ratio (CR) = Current Asset
Current Liabilities
= Rp 7.941.635
Rp 12.532.304
= 63,4%

b. Quick Ratio (QR) = Current Asset – Inventory


Current Liability

= Rp 7.941.635-Rp 2.393.540

Rp 12.532.304
= 44 %

2. ACTIVITY RATIO
a. ITO = Sales
Inventory
= Rp 41.204.510
Rp 2.393.540
= 17,21 kali

b. DSO = Receivables
Average sales per days
= Rp 4.854.825
114.456,97
= 42,41 ~ 43 hari

c. FATO = Sales
Net Fixed Asset
= Rp 41.204.510
Rp 10.964.778
= 3,76 kali

d. TATO = Sales
Total Asset
= Rp 41.204.510
Rp 18.906.413
= 2,18 kali
3. LAVERAGE RATIO

a. Debt Ratio = Total debt x 100 %


Total Asset
= Rp 13.733.025 x100%
Rp 18.906.413

= 73%

b. TIE = EBIT
Int Exp
= Rp 9.371.661
Rp 3.450
= Rp

4. PROFITABILITY RATIO
a. Profit margin = Net Income x 100%
= sales

= Rp 7.004.562 x 100%

Rp 41.204.510

= 17 %

b. BEP = EBIT X100%


Total asset
= Rp 9.371.661 x 100%
Rp 18.906.413
= 49,5 %

c. ROA = Net Income x 100%


Total asset
= Rp 7.004.562 x 100%
Rp 18.906.413
= 37,04 %

d. ROE = Net Income x 100%

Coomond equity

= Rp 7.004.562 = 1,35

7.630
5. MARKET VALUE

a. EPS = Net Income


Share Out standing
= Rp 7.004.562
7.630
= Rp 918

b. Price earning ratio = price per share


Earning per share
= Rp 10
Rp 918
1,089 %
Additional Information :

Depresiasi tahun 2017 : Rp 632.861

Amortisasi tahun 2017 : Rp 21.219

Depresiasi tahun 2016 : Rp 529.615

Amortisasi tahun 2016 : Rp 21.219

Beban bunga Bank : Rp 3.450

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