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AF Ch. 4 - Analysis FS - Excel

TOTAL ASSETS The document provides financial statements for PT ABC for 2020 and 2021. It shows increases in total assets, cash, inventory, accounts receivable, and retained earnings from 2020 to 2021. Sales increased 13% to $85 million in 2021 while costs also increased, leading to higher net profit of $3.6 million, up 11% from 2020. Key financial ratios show the company is liquid and profitable with improving performance over time.

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AlfiandriAdin
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56 views

AF Ch. 4 - Analysis FS - Excel

TOTAL ASSETS The document provides financial statements for PT ABC for 2020 and 2021. It shows increases in total assets, cash, inventory, accounts receivable, and retained earnings from 2020 to 2021. Sales increased 13% to $85 million in 2021 while costs also increased, leading to higher net profit of $3.6 million, up 11% from 2020. Key financial ratios show the company is liquid and profitable with improving performance over time.

Uploaded by

AlfiandriAdin
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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1,000,000.

00
PT ABC 700,000.00 300,000.00
STATEMENT OF FINANCIAL POSITION

Varians
2020 2021 Inc/(Dec)
ASSETS
Current Assets
Cash and Cash Equivalent 3,000,000.00 4,300,000.00 1,300,000.00
Inventories 1,750,000.00 3,125,000.00 1,375,000.00
Account Receivables - net 3,000,000.00 4,000,000.00 1,000,000.00
Non Current Assets
Fixed Assets - net 12,000,000.00 12,000,000.00 -
Other Assets 500,000.00 800,000.00 300,000.00
TOTAL ASSETS 20,250,000.00 24,225,000.00

LIABILITIES
Current Liabilities
Trade Payables 2,450,000.00 2,319,900.00 (130,100.00)
Other Current Payables 1,000,000.00 1,500,000.00 500,000.00
Non Current Liabilities
Bank Loan 5,000,000.00 5,000,000.00 -
TOTAL LIABILITIES 8,450,000.00 8,819,900.00

SHAREHOLDERS EQUITY
Shareholders Equity
Share Capital
Authorized capital - 3,000 shares
Issued and fully paid - 1,600 shares 800,000.00 800,000.00 -
Retained Earnings
Appropriate RE 250,000.00 250,000.00 -
Unappropriate RE 10,750,000.00 14,355,100.00 3,605,100.00
TOTAL SHAREHOLDERS EQUITY 11,800,000.00 15,405,100.00

TOTAL LIABILITIES + EQUITY 20,250,000.00 24,225,000.00


- -
PT ABC
STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME

Varians
%

Revenue
43% Cost of Sales & Revenues
79% Gross Profit
33%
Operating Expenses
0% General & Admin Expense
60% Selling Expense
Other Expense
Operating Profit

Finance Income
-5% Finance Costs
50% Profit Before Tax

0% Income Tax - net


Net Profit for the Year

Finance Income
Interest Income
0% Jasa Giro
Total Finance Income
0%
34% Finance Costs
Interest Expenses - Bank Loan
Interest Expenses - Lease
Tax Expenses
Bank Charges
Loan from Shareholders
Total Finance Costs

EBIT
D LOSS AND OTHER COMPREHENSIVE INCOME

Varians
2020 2021 Inc/(Dec) %

75,000,000.00 85,000,000.00 10,000,000.00 13%


55,000,000.00 60,000,000.00 5,000,000.00 9%
20,000,000.00 25,000,000.00

(9,000,000.00) (12,500,000.00) (3,500,000.00) 39%


(5,500,000.00) (6,500,000.00) (1,000,000.00) 18%
(2,500,000.00) (2,750,000.00) (250,000.00) 10%
3,000,000.00 3,250,000.00

50,000.00 125,000.00 75,000.00 150%


(400,000.00) (420,000.00) (20,000.00) 5%
2,650,000.00 2,955,000.00

(662,500.00) (650,100.00) 12,400.00 -2%


3,312,500.00 3,605,100.00

- -
50,000.00 50,000.00
50,000.00 50,000.00

150,000.00 150,000.00
- -
100,000.00 100,000.00
150,000.00 170,000.00
- -
400,000.00 420,000.00

2,900,000.00 3,130,000.00
PT ABC
TAHUN 2021 3,000,000.00
PERIOD PRICE QTY SALE SALES Varians
1 17,000.00 200.00 3,400,000.00 400,000.00 13.33%
2 17,000.00 300.00 5,100,000.00 1,700,000.00 50.00%
3 17,000.00 350.00 5,950,000.00 850,000.00 16.67% 12,000,000.00

4 17,000.00 420.00 7,140,000.00 1,190,000.00 20.00%


10,000,000.00
5 17,000.00 370.00 6,290,000.00 (850,000.00) -11.90%
6 17,000.00 400.00 6,800,000.00 510,000.00 8.11%
8,000,000.00
7 17,000.00 420.00 7,140,000.00 340,000.00 5.00%
8 17,000.00 450.00 7,650,000.00 510,000.00 7.14%

SALES
6,000,000.00
9 17,000.00 470.00 7,990,000.00 340,000.00 4.44%
10 17,000.00 500.00 8,500,000.00 510,000.00 6.38% 4,000,000.00
11 17,000.00 530.00 9,010,000.00 510,000.00 6.00%
12 17,000.00 590.00 10,030,000.00 1,020,000.00 11.32% 2,000,000.00

TOTAL 204,000.00 5,000.00 85,000,000.00 11.37% -


1 2

1 Predictive 657.11 11,170,865.54


Trend Sales
12,000,000.00

10,000,000.00

8,000,000.00
SALES

6,000,000.00

4,000,000.00

2,000,000.00

-
1 2 3 4 5 6 7 8 9 10 11 12

PERIOD

SALES Linear (SALES) Linear (SALES)


LIQUIDITY RATIO ASSET MANAGEMENT RATIO

CURRENT RATIO INVENTORY TURNOVER RATIO

Current Ratio : CURRENT ASSETS ITO : TOTAL SALES


CURRENT LIABILITIES INVENTORIES

CR : 11,425,000.00 ITO : 85,000,000.00


2,319,900.00 3,125,000.00
CR : 4.92 X ITO : 27.20

QUICK RATIO DAYS SALES OUTSTANDING

Quick Ratio : CURRENT ASSETS - INVENTORIES DSO : TOTAL RECEIVABLES


CURRENT LIABILITIES AVG SALES DAILY
DSO : 4,000,000.00
QR : 8,300,000.00 232,876.71
2,319,900.00 DSO : 17.18
QR : 3.58 X

FIXED ASSETS TURNOVER

FATO : Sales
Net Fixed Assets
FATO : 85,000,000.00
12,000,000.00
FATO : 7.08

TOTAL ASSETS TURNOVER

TATO : Sales
Total Assets
TATO : 85,000,000.00
24,225,000.00
TATO : 3.51
DEBT MANAGEMENT RATIO PROFITABILITY RATIO

DEBT TO EQUITY RATIO OPERATING MARGIN

DER : TOTAL DEBT OM : EBIT


TOTAL EQUITY TOTAL SALES

DER : 5,000,000.00 OM : 3,130,000.00


15,405,100.00 85,000,000.00
X DER : 32% OM : 3.68%

TIMES INTEREST EARNED RATIO PROFIT MARGIN

TIE : EBIT PM : NET INCOME


INTEREST CHARGES TOTAL SALES
TIE : 3,130,000.00 PM : 3,605,100.00
150,000.00 85,000,000.00
TIE : 20.87 X PM : 4.24%

RETURN ON ASSETS

ROA : NET INCOME


TOTAL ASSETS
ROA : 3,605,100.00
24,225,000.00
X ROA : 14.88%

RETURN ON EQUITY

ROE : NET INCOME


SHAREHOLDERS EQUITY
ROE : 3,605,100.00
800,000.00
X ROE : 451%
PROFITABILITY RATIO

PRICE EARNINGS RATIO EARNING PER SHARES

PER : STOCK PRICE EPS : NET INCOME - DIVIDEN


EARNING PER SHARES OUTSTANDING SHARES

PER : 500.00 EPS : 3,605,100.00


2,253.19 1,600.00
PER : 0.22 EPS : 2,253.19

MARKET BOOK VALUE RATIO BOOK VALUE PER SHARES

MBV : STOCK PRICE BVPS : COMMON EQUITY


BOOK VALUE PER SHARE OUTSTANDING SHARES
MBV : 500.00 BVPS : 800,000.00
500.00 1,600.00
MBV : 1.00 BVPS : 500.00

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