ANALISIS RASIO PT. BERLINA Tbk (7311416056).xlsx

(1)

PT. BERLINA Tbk

NERACA PER 31 DESEMBER

POS NERACA/LR

POS NERACA/LR 31 Desember 31 Desember

2 2001155 22001166 22001177 ASET LANCAR ASET LANCAR K Kaas s 9911,,661199,,22992 2 117755,,119944,,99443 3 6677,,555522,,774499 S

Suurraat t BBeerrhhaarrgga a 44,,110055,,00003 3 33,,775544,,33110 0 44,,771100,,445511 P

Piiuuttaanng g ((NNeett) ) 242444,,336655,,88119 9 303022,,772244,,00997 7 331177,,002288,,991155 P

Peerrsseeddiiaaaan n 220022,,445599,,00884 4 232344,,444499,,55220 0 223366,,775555,,110066 P

Peerrsseekkt t BBiiaa!!a a 3333,,118899,,22552 2 3377,,660055,,22005 5 4477,,662244,,226688 "kti#a $

"kti#a $an%ar $aian%ar $ainn!a nn!a 8,290,951 8,290,951 23,588,23,588,380 380 45,086,045,086,04141 &

&ttaa' ' ""sseet t $$aann%%aar r 558844,,002299,,44001 1 777777,,331166,,44555 5 771188,,775577,,553300 ASET TIDAK LANCAR

ASET TIDAK LANCAR "set a

"set aak tangguak tangguhanhan * * * * 15,540,68015,540,680 "set

"set &&eta eta 1,202,091,202,090,420 0,420 1,196,8161,196,816,898 ,898 1,126,409,5411,126,409,541 +

+ddii''' ' 2200,,553300,,77992 2 2020,,553300,,77992 2 2200,,553300,,779922 "set

"set &&ak Beruak Beruud ud 5,561,834 5,561,834 65,691,65,691,968 968 58,624,258,624,24343 "set Ke

"set Keuangan tuangan tdk $an%adk $an%ar r 4,614,534 4,614,534 9,875,419 9,875,419 9,339,569,339,5633 "set

"set &dk $an&dk $an%ar $ain*%ar $ain*'ain 'ain 3,956,930 3,956,930 18,465,18,465,377 377 15,674,715,674,73333 &

&ttaa' ' ""seset t &&ididak ak $$anan%%aar r 11,2,23366,7,75544,5,5110 0 11,3,31111,,338080,,45454 4 11,,242466,,11119,9,555252 & &ttaa' ' ""sseet t 1,,81 82200,,778833,,99111 1 2,,02 08888,,669966,,99009 9 11,,996644,,887777,,008822 LIABILITAS LIABILITAS --uuttaanng g $$aann%%aar r 551111,,779966,,66663 3 556600,,227777,,44880 0 665544,,003322,,884400 --uuttaanng g ..aannggkka a PPaannaanng g 484811,,007722,,99660 0 550000,,006666,,11554 4 445577,,881144,,880055 &

&ttaa' ' $$iiaa//ii''iittaas s 999922,,886699,,66223 3 1,,01 06600,,334433,,66334 4 11,,111111,,884477,,664455 EKUITAS

EKUITAS da'

da' Saha Saha 78,545,000 78,545,000 295,534,548 295,534,548 295,534,548295,534,548 S

Saa''dd  $$aa//a a 191999,,331111,,88994 4 223366,,443377,,33881 1 9966,,443366,,662255 S

Suurr''uus s ee##aa''uuaassi i 444400,,887722,,55996 6 440066,,008822,,99116 6 336655,,664466,,111188 K

Knnen en kkuiuitatas s $a$aininn!n!a a 6161,5,58989,1,169 69 4242,2,27474,3,353 53 5555,7,77575,2,20909

780,318,659 980,329,198 813,392,500

Ke

Keenentintingan gan nnn*n*enengengenda'da'i i 47,47,59595,65,629 29 4848,02,024,4,077 077 39,39,636636,9,93737 &

&ta' ta' kuitas kuitas 827,914,288 827,914,288 1,028,353,275 1,028,353,275 853,029,437853,029,437 &

&tta' a' $i$ia/a/i'i'ititas as aan n kkuiuitatas s 1,1,82820,0,78783,3,91911 1 2,2,08088,8,69696,6,90909 9 1,1,96964,4,87877,7,080822 

 a a uu aas s !!g g 

iatri/usikan Keada ei'ik iatri/usikan Keada ei'ik

(2)

P

PT

T. . B

BE

ER

RLLIIN

N

LA

LAPO

PORA

RAN RU

N RUG

G

POS NERACA/LR POS NERACA/LR

PENJUALAN NETO PENJUALAN NETO

BEBAN POKOK PENJUALAN BEBAN POKOK PENJUALAN LABA BRUTO

LABA BRUTO Pendaatan 'ainn!a Pendaatan 'ainn!a

Pendaatan /unga dan keuangan Pendaatan /unga dan keuangan Be/an enua'an

Be/an enua'an

Be/an uu dan adinistrasi Be/an uu dan adinistrasi Be/an /unga dan keuangan Be/an /unga dan keuangan Be/an 'ainn!a

Be/an 'ainn!a

LABA (RUI! SEBELU" PAJAK LABA (RUI! SEBELU" PAJAK Be/an aak enghasi'an /adan Be/an aak enghasi'an /adan LABA (RUI! TA#UN BERJALAN LABA (RUI! TA#UN BERJALAN PEN#ASILAN

PEN#ASILAN KO"PRE#ENSI$ LAINN%A&KO"PRE#ENSI$ LAINN%A& Ps*s !ang akan direk'asiikasi ke 'a/a rugi  Ps*s !ang akan direk'asiikasi ke 'a/a rugi 

Se'isih kurs Se'isih kurs

Ps*s !ang tidak akan direk'asiikasi ke 'a/a rugi  Ps*s !ang tidak akan direk'asiikasi ke 'a/a rugi 

Sur'us re#a'uasi Sur'us re#a'uasi

Pengukuran ke/a'i i/a'an kera Pengukuran ke/a'i i/a'an kera anaat (/e/an) aak enghasi'an terkait anaat (/e/an) aak enghasi'an terkait

TOTAL LABA (RUI! KO"PRE#ENSI$ TA#UN BERJALAN TOTAL LABA (RUI! KO"PRE#ENSI$ TA#UN BERJALAN

$a/a (rugi) tahun /era'an !g dt diatri/usikan kd  $a/a (rugi) tahun /era'an !g dt diatri/usikan kd 

Pei'ik entitas induk Pei'ik entitas induk Keentingan nn*engenda'i Keentingan nn*engenda'i

TOTAL TOTAL

&ta' 'a/a (rugi) krehensi !g dt diatri/usikan kd  &ta' 'a/a (rugi) krehensi !g dt diatri/usikan kd 

Pei'ik entitas induk Pei'ik entitas induk Keentingan nn*engenda'i Keentingan nn*engenda'i

TOTAL TOTAL

(3)

Tbk

I

I -

- LABA

LABA

31 Desember 31 Desember 2 2001155 22001166 22001177 1,278,353,442 1,278,353,442 1,364,849,405 1,364,849,405 1,310,440,4961,310,440,496 (1,0 (1,052,952,996,196,199) 99) (1,1(1,149,049,024,624,674) 74) (1,212,7(1,212,748,48,593)593) 225,357,243 215 225,357,243 215,824,731 ,824,731 97,691,90397,691,903 14,295,781 23,013,428 89,907,679 14,295,781 23,013,428 89,907,679 462,513 438,646 727,119 462,513 438,646 727,119 (38, (38,983,983,782) 782) (39(39,856,856,18,189) 9) (45,(45,41411,681,689)9) (75, (75,656,656,323) 323) (76(76,879,879,72,729) 9) (87,655(87,655,850,850)) (77, (77,407,407,160) 160) (91(91,057,057,48,484) 4) (77,812(77,812,790,790)) (50, (50,495,495,661) 661) (1(11,021,025,155,158) 8) (201,(201,635,635,752752)) (2,427,3 (2,427,389) 89) 20,458,220,458,245 45 (224,189(224,189,380),380) (4,732 (4,732,183,183) ) (7,7(7,793,293,268) 68) 45,945,905,905,95858 (7,159,5 (7,159,572) 72) 12,664,912,664,977 77 (178,283,422)(178,283,422) 7,769,52 7,769,521 1 (19,315) (19,315) 13,500,813,500,85656 492,011,225 * * 492,011,225 * * (1,6 (1,655,055,067) 67) (3,8(3,845,445,491) 91) (7,7(7,738,538,589)89) (50,794, (50,794,445) 445) 961,372 961,372 1,934,641,934,6477 440,171, 440,171,662 662 (9,533,9(9,533,958) 58) (170,586(170,586,508),508) (1 (11,737,117) 1,737,117) 12,090,872 12,090,872 (172,428,331)(172,428,331) 4,577,545 4,577,545 574,105 574,105 (5,855,091)(5,855,091) (7,159,5 (7,159,572) 72) 12,664,912,664,977 77 (178,283(178,283,422),422) 416,145, 416,145,879 879 (9,962,4(9,962,406) 06) (163,999(163,999,368),368) 24,025,783 24,025,783 428,448 428,448 (6,587,140)(6,587,140) 440,171, 440,171,662 662 (9,533,9(9,533,958) 58) (170,586(170,586,508),508)

(4)

(5)

--DATA TA"BA#AN

DATA TA"BA#AN

1

1 HHaarrgga a SSaahhaam m PPeer r lleemmbbaar r 663300 2

2 EEaarrnniinng g PPeer r lleemmbbaarr 00..2277 3

(6)

A

AN

NA

AL

LIIS

SIIS

S R

RA

AS

SIIO

O L

LIIK

KU

U

N

NO

O''

K

KE

ET

TE

ER

RA

AN

N

A

AN

N

1

1 aassii $ $aann%%aar (r (uurrrreennt t aattii)) 2

2 aassii  eeaat t ((uuii%%k k aattii)) 3

3 aassii K Kaas (s (aassh h aattii)) 4

4 ::KK;N;N+ "+ "P;P;&&"$ "$ &&: &: &:&:&"$ "$ "S"SSS&S &S ""&;&;::

25.00% 25.00% 30.00% 30.00% 35.00% 35.00% 201 201 0.00% 0.00% 20.00% 20.00% &0.00% &0.00% 60.00% 60.00% '0.00% '0.00% 100.00% 100.00% 120.00% 120.00% 201 201 0.00% 0.00% 20.00% 20.00% &0.00% &0.00% 60.00% 60.00% '0.00% '0.00% 100.00% 100.00% 120.00% 120.00% 1&0.00% 1&0.00% 160.00% 160.00% 1'0.00% 1'0.00%

(7)

2015 2015 0.00% 0.00% 5.00% 5.00% 10.00% 10.00% 15.00% 15.00% 20.00% 20.00% 2015 2015 0.00% 0.00% 2.00% 2.00% &.00% &.00% 6.00% 6.00% '.00% '.00% 10.00% 10.00% 12.00% 12.00%

(8)

DIT

DITAS

AS PT

PT'

' BERLIN

BERLINA

A Tb

Tb

2

20

01

15

5

20

2

01

16

6

2

20

01

17

7

1 11144<< 113399<< 111100<< 7 755<< 9977<< 7744<< 1 199<< 3322<< 1111<< 4 4<< 1100<< 33<< 2 2001155 22001166 22001177

asi $an%ar (urrent ati)

asi $an%ar (urrent ati) 113333..7777%% 115533..2200%% 110099..9900%%

2

2001155 22001166 22001177

asi eat (ui%k ati)

asi eat (ui%k ati) 77&&..5566%% 9966..''99%% 7733..7700%%

2

2001155 22001166 22001177

asi Kas (ash ati)

Rasio Kas (Cash Rato

1'1'..7700%% 3311..99&&%% 1111..0055%%

5

5 22001166 22001177

Ras

Rasio C!"a# ($

io C!"a# ($%i&k Rato

%i&k Rato

Rasi

Rasi  #e(a #e(a) "*+i, Ra$) "*+i, Ra$ 5

5 22001166 22001177

Ras

Rasio La'&a (C%!'# Rat

io La'&a (C%!'# Rato

o

Rasi an,ar "#+rren) Ra$ Rasi an,ar "#+rren) Ra$

(9)

2

2001155 22001166 22001177

:K;N

:K;N+ "P;&"$ &: &:&+ "P;&"$ &: &:&"$"$ 33..9977%% 1010..3399%% 33..2299%%

2

2001166 22001177

Rasi !as "#ash Ra$ Rasi !as "#ash Ra$

2

2001166 22001177

)ORKING CAPITAL TO TOTAL ASSETS RATIO

/R! #4P4  4 /R! #4P4  4 4SSES R

(10)

ANALISIS RASIO AKTI)ITAS PT' BERLINA T

N

NOO'' KKEETTEERRAANNAANN 22001155

1

1 ee%e%ei#i#a/a/'e 'e &&ururnn#e#er r (P(Pereruutatararan n PiPiututanang)g) 5=235=23

2

2 ""#e#erarage ge ee%e%ei#i#a/a/'e 'e $i$ie e ((atata*a*rarata ta >>ur ur PiPiututanang)g) 69=7769=77

3

3 ;n;n#e#entntrr! ! &&ururnn#e#er (r (PePerrututararan an PePersrsedediaiaanan)) *5=20*5=20

4

4 ""#e#erarage ;ge ;n#n#enenttr! 'r! 'iie (e (atata*a*rarata >ta >uur Per Persrsedediaiaanan)) *70=18*70=18

5

5 ?i?i@e@ed d "s"ssesets ts &&ururnn#e#er (Pr (Pereruutatararan an aktkti#i#a tea tetata)) 1=031=03

6

6 &&tta' "a' "sssset &et &ururnn#e#er (Per (Perrututararan &an &tta' "a' "ktkti#i#a)a) 0=700=70

2015 2015 e%ei#a/'e &urn#er (Perutaran Piutang)

e%ei#a/'e &urn#er (Perutaran Piutang) 5=235=23

2015 2015 "#er

"#erage e%eage e%ei#a/'e $ii#a/'e $ie (ata*re (ata*rata >ur ata >ur Piutang)Piutang) 69=7769=77

2 2001155 22001166 22001177 0.00 0.00 1.00 1.00 2.00 2.00 3.00 3.00 &.00 &.00 5.00 5.00 6.00 6.00

R!&!i*

R!&!i*ab+!

ab+! T

T%'

%'o*

o*!

! (P

(P!"

!"%#aa' Pi%

%#aa' Pi%

R R A A S S I I O O 2 2001155 22001166 22001177 0.00 0.00 10.00 10.00 20.00 20.00 30.00 30.00 &0.00 &0.00 50.00 50.00 60.00 60.00 70.00 70.00 '0.00 '0.00 90.00 90.00 100.00 100.00

A!a,! R!&!iab+! Li! (Ra#a-a#a U%

4verage 4verage rraa))a a  R R A A S S I I O O

(11)

2015 2015 ;n#entr! &urn#er (Perutaran Persediaan)

;n#entr! &urn#er (Perutaran Persediaan) *5=20*5=20

2015 2015 "#er

"#erage ;n#eage ;n#entr! 'ie ntr! 'ie (ata*ra(ata*rata >ur Pta >ur Persediaaersediaan)n) *70=18*70=18

2015 2015 ?i@ed "ssets &urn#er (Perutaran akti#a teta)

?i@ed "ssets &urn#er (Perutaran akti#a teta) 1=031=03

2 2001155 22001166 22001177 -5.25 -5.25 -5.20 -5.20 -5.15 -5.15 -5.10 -5.10 -5.05 -5.05 -5.00 -5.00 -&.95 -&.95 -&.90 -&.90 -&.'5 -&.'5 -&.'0 -&.'0 -&.75 -&.75

I'!'#o/ T%'o! (P!"%#aa' P!s!

nven)r8 nven)r8 Persedia Persedia R R A A S S I I O O 2 2001155 22001166 22001177 -75.00 -75.00 -7&.00 -7&.00 -73.00 -73.00 -72.00 -72.00 -71.00 -71.00 -70.00 -70.00 -69.00 -69.00 -6'.00 -6'.00

A*

A!a,! I'

!a,! I'*!'#

!'#o

o/ +i

/ +i! (Ra#a-a#

! (Ra#a-a#a U

a U%

%

 P!

P!

4 4vveerraagge e  m+r Per m+r Per R R A A S S I I O O 1.03 1.03 1.03 1.03 1.0& 1.0& 1.0& 1.0& 1.05 1.05 1.05 1.05 1.06 1.06

i2

i2!0 Ass!#s T

!0 Ass!#s T%'o*

%'o*! (P

! (P!"%#

!"%#aa' akt*

aa' akt*

 ii:: "P "P R R A A S S I I O O

(12)

2015 2015 &

&ta' "sset ta' "sset &urn#er (Per&urn#er (Perutaran utaran &&ta' "kti#a)ta' "kti#a) 0=700=70

2 2001155 22001166 22001177 1.02 1.02 2 2001155 22001166 22001177 0.62 0.62 0.63 0.63 0.6& 0.6& 0.65 0.65 0.66 0.66 0.67 0.67 0.6' 0.6' 0.69 0.69 0.70 0.70 0.71 0.71

T

To#a+ A

o#a+ Ass

ss!# T

!# T%

%'o*

'o*!

! (P!"

(P!"%#aa'

%#aa' T

To#a+

o#a+

 )) "P "P R R A A S S I I O O

(13)



2 2001166 22001177 4 4==5511 44==1133 8 800==9966 8888==3300 **44==9900 **55==1122 **7744==4488 **7711==2266 1 1==0044 11==0055 0 0==6655 00==6677 2 2001166 22001177 4 4==5511 44==1133 2 2001166 22001177 8 800==9966 8888==3300

a',

Re,eivable +rnver Re,eivable +rnver "Pe

"Per(+)aran Pir(+)aran Pi +)+)angang

Pi%#a',

Re,eivable ie Re,eivable ie

"Ra)a-+r

(14)

2 2001166 22001177 **44==9900 **55==1122 2 2001166 22001177 **7744==4488 **7711==2266 2 2001166 22001177 1 1==0044 11==0055

iaa'

+rnver "Per(+)aran +rnver "Per(+)aran an an

s!0iaa'

ve

ven)n)r8 r8 lliie e "Ra)"Ra)a-a-ra)ra)aa ediaan ediaan

a

a #!

#!#a"

#a"

ed 4sse)s +rnver ed 4sse)s +rnver

r(+)aran a$va )e)a( r(+)aran a$va )e)a(

(15)

2 2001166 22001177 0 0==6655 00==6677

kt*a

al 4sse) +rnver al 4sse) +rnver

r(+)aran )al 4$va r(+)aran )al 4$va

(16)

AN

ANALISIS RASIO SOL

ALISIS RASIO SOL)

)ABILIT

ABILITAS PT

AS PT' BERLINA

' BERLINA Tb

Tb

N

1

1 aasisi  &&tta' a' -u-utatang ng ththd d &&tta' a' "s"sseset t 0=0=5555 3

3 aassii  $$aa//a a &&eerrhhaaddaa  BBee//aan n BBuunngga a ((&&iie e ;;nntteerreesst t aarrnneedd) ) ** 4

(17)

2 2001166 22001177 0 0==5511 0==50 577 * * ** * * **

(18)

ANALISIS RASIO PRO$ITABILITAS PT' BERLINA Tb

N

NOO'' KKEETTEERRAANNAANN 20201155 22001166 22001177 1

1 aarrggiin n $$aa//a a KKttr r ((++rrsss s PPrriit t aarrggiinn)) 1177==6633<< 1515==8811<< 7==47 455<< 2

2 aarrggiin n $$aa//a a BBeerrssiihh((NNeet t PPrriit t aarrggiinn)) 3344==4433<< **00==7700<< **1133==0022<< 3

3 eettuurrn n n n ""sssseet t ((::"")) 2244==1177<< **00==4466<< **88==6688<< 4

(19)

ANALISIS RASIO PASAR PT' BERLINA Tb

N

NOO'' KKEETTEERRAANNAANN 20201155 22001166 22001177 1

1 PrPri%i%e e aarnrnining g aasisi  (P(P) ) 2,2,33333=3=33 33 2,2,33333=3=33 33 2,2,33333=3=3333 2

2 ii##iiddeennd d iiee''d d (()) 00==11442288557711 00==11442288557711 00==11442288557711 3

(20)

PERBANDINAN RASIO KEUANAN

RASIO LIKUIDITAS RASIO LIKUIDITAS

N

1 aassii $ $aann%%aar (r (uurrrreennt t aattii)) 2

2 aassii  eeaat (t (uuii%%k k aattii)) 3

3 aassii  KKaas (s (aassh h aattii)) 4

4 ::KK;N;N+ + "P"P;&;&"$ "$ &: &: &:&:&&"$ "$ "S"SSS&S &S ""&;&;::

RASIO AKTI)ITAS RASIO AKTI)ITAS

N

1 ee%e%ei#i#a/a/'e &'e &ururnn#e#erCrCPePerrututararan Pan Piuiutatangng 2

2 ""#e#erarage ge ee%e%ei#i#a/a/'e 'e $i$ie e CCatata*a*rarata ta >>ur ur PiPiututanangg 3

3 ;n;n#e#entntrr! ! &&ururnn#e#erCrCPePerrututararan an PePersrsedediaiaanan 4

4 ""#e#erarage ge ;n;n#e#entntrr! '! 'iieCeCaatata*r*ratata >a >uur Pr Perersesedidiaaaann 5

5 ?i?i@e@ed d "s"ssesets ts &&ururnn#e#erCrCPePerrututararan an akaktiti#a #a tetetata 6

6 &&tta' a' "s"sseset &t &ururnn#e#er C Per C Perrututararan &an &tta' a' "k"ktiti#a#a

RASIO

RASIO SOL)SOL)ABILITASABILITAS

N

N00'' KKEETTEERRAANNAANN 1

1 aasisi & &tta' a' -u-utatang ng ththd &d &tta' a' "s"ssesett 3

3 aasi si $a$a/a /a &&erherhadada a BeBe/a/an Bn Bununga ga (&(&ie ie ;nt;ntereerest st aarnerned)d) 4

4 aasisi Pe Penunututuaan Ben Be/a/an &n &eteta (a (?i?i@e@ed hd hagage e #e#eraragege))

RASIO PRO$ITABILITAS RASIO PRO$ITABILITAS

N

1 aargrgin in $a$a/a /a KKttr r (+(+rrss ss PrPrit it aargrginin)) 2

2 aargrgin in $a$a/a /a BBerersisih(h(NeNet Pt Prriit t arargigin)n) 3

3 eettuurrn n n n ""sssseet t ((::"")) 4

4 eettuurrn n n n AAuuiitt! (! (::))

RASIO PASAR RASIO PASAR

N

1 Pri%e arning asi (P)Pri%e arning asi (P) 2

2 i#idend ie'd ()i#idend ie'd () 3

(21)

T

T'

' BERLI

BERLINA

NA Tb

Tb

2

2001155 22001166 22001177 1

111&&..1111%% 1133''..77&&%% 110099..9900%% 7

7&&..5566%% 9966..''99%% 7733..7700%% 1

1''..7700%% 3311..99&&%% 1111..0055%% 2

2&&99..''''%% 223399..3333%% 22&&66..00&&%%

2 2001155 22001166 22001177 **00==4444 00==3311 **33==8822 **883366==3322 11117722==0022 **9955==4455 **11==0033 **00==7799 44==9922 **335555==9933 **446622==5522 7744==2266 **00==0011 00==0055 **00==6611 **00==0044 00==4488 **44==0022 2 2001155 22001166 22001177 0=55 0=55 0=51 0=51 0=570=57 * * * * * * * * * * * * 2 2001155 22001166 22001177 1 177==6633<< 1155==8811<< 77==4455<< 3 344==4433<< **00==7700<< **1133==0022<< 2 244==1177<< **00==4466<< **88==6688<< 5 533==1177<< **00==9933<< **2200==0000<< 2 2001155 22001166 22001177 2,333=33 2,333=33 2,333=33 2,333=33 2,333=332,333=33 0= 0=14142828575711 0=0=14142828575711 0=0=14142828575711 333=33 333=33 333=33 333=33 333=33333=33