R ATIO A NALYSIS By: Yoseph Kaburuan,MBA. .

RATIO ANALYSISBy: Yoseph Kaburuan,MBA.

www.yosephkaburuan.com

RATIO ANALYSISPurpose: To identify aspects

of a business’s performance to aid decision making.

Quantitative process – may need to be supplemented by qualitative factors to get a complete picture

Ratio-analysis means the process of computing, determining and presenting the relationship of related items and groups of items of the financial statements.

They provide in a summarized and concise form of fairly good idea about the financial position of a unit. They are important tools for financial analysis.

Lenders’ need it for carrying out the following :

Technical Appraisal Commercial Appraisal Financial Appraisal Economic Appraisal Management Appraisal

WHY RATIO ANALYSIS

RATIO ANALYSISIt’s a tool which enables the banker or lender

to arrive at the following factors : Liquidity position Profitability Solvency Financial Stability Quality of the Management Safety & Security of the loans & advances to

be or already been provided

FOLLOW ME ….

Type of Ratio

1. Ratio Likuiditas

2.Ratio Leverage

3. Ratio Activity

4. Ratio Profitability

5. Growth Ratio

6. Valuation Ratio

Liquidity Ratio

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Rasio Likuiditas

LIQUIDITY RATIO (RASIO LIKUIDITAS)

Liquidity – the ability of the firm to pay its way

LEVERAGE RATIO

Leverage Ratio

Activity Ratio

ACTIVITY RATIO (RASIO AKTIVITAS)

Profitability Ratio

PROFITABILITY RATIO (RASIO KEUNTUNGAN)

Profitability – how effective the firm is at generating profits given sales and or its capital assets

Growth Ratio

The ratio that describes the company's ability to maintain its economic position in the center of economic growth and the business sector. In the growth ratio in the analysis is the growth in sales, net income, earnings per share and dividend per share.

Valuation Ratio

The ratio provides a measure of the ability of management to create value above market their business investment costs such as:1. The ratio of stock price to earnings2. The ratio of stock market value to book value.

Laporan Rugi Laba Perusahaan APer 31 Desember

Penjualan 4.000.000Harga pokok barang terjual 2.500.000 Laba kotor 1.500.000

Biaya-biaya administrasi penjualan dan biaya-biaya umum 950.000 Laba usaha 550.000 Bunga (10% obligasi) 50.000 Laba sebelum pajak 500.000 Pajak pendapatan 250.000 Laba setelah pajak 250.000

Base on this financial statement, we can calculate by using ratio :

a.Liquidity Ratio

b. Leverage Ratio

c. Activity Ratio

d. Profitability Ratio