contoh soal dan jawaban kelompok 1 tugas Analisis laporan keuangan #

Pertanyaan dari Kelompok 1

#Analisis Laporan Keuangan

THE ESTATE METRO COMPANY

Neraca

30 Juni

                                                                                                                 (dalam jutaan)

Aset                                                                                                     2002               2001   

Aset Lancar                                                                                                   

     Kas dan setara kas                                                                         $ 546,9                       $ 346,7

     Piutang usaha (bersih)                                                                     624,8               580,6

     Persediaan                                                                                                  544,5               630,3

     Beban dibayar di muka dan aset lancar lainnya                              211,4                181,3

          Total aset lancar                                                                                  1.927,6             1.738,9

Properti, pabrik dan peralatan (bersih)                                                             580,7                528,7

Investasi                                                                                                30,3                   41,0

Aset tidak berwujud dan aset lainnya                                                              877,9                910,2

          Total aset                                                                              $ 3.416,5                      $ 3.218,8

Kewajiban dan Ekuitas Pemegang Saham

Kewajiban jangka pendek                                                                               $ 959,6                         $ 856,7

Kewajiban jangka panjang                                                                    635,0                            650,0

Ekuitas peemgang saham-biasa                                                                      1.821,8                          1.712,1

          Total kewajiban dan ekuitas pemegang saham                                    $ 3.416,5              $ 3.218,8

THE ESTATE METRO COMPANY

Laporan Laba Rugi

Untuk Tahun yang Berakhir pada 30 Juni

                                                                                                                 (dalam jutaan)

                                                                                                           2002               2001   

Pendapatan                                                                                     $ 4.751,5                     $ 4.682,1

Biaya dan beban                                                        

     Harga Pokok Penjualan                                                                 1.273,4            1.226,4

     Beban penjualan dan administrasi                                                                       3.133,6               2.947,6

     Beban bunga                                                                                    17,6                  26,7

          Total biaya dan beban                                                            4.424,6             4.200,7

Laba sebelum pajak penghasilan                                                        326,9                 481,4

Beban Pajak penghasilan                                                                    114,9                 174,0

Laba Bersih                                                                                       $ 212,5           $  307,4                                      

Pertanyaan :

Hitung rasio-rasio berikut untuk tahun 2002 dan 2001

a.       Rasio Lancar

b.      Perputaran persediaan. (Persediaan pada 30 Juni 2000 sebesar $546,3)

c.       Rasio margin laba

d.      Pengembalian atas aset. (Aset pada 30 Juni 2000 sebesar $3.043,3)

e.       Pengembalian atas ekuitas pemegang saham biasa. (ekuitas pada 30 Juni 2000 sebesar $1.520,3)

f.       Rasio utang terhadap total aset

g.      Kelipatan bunga yang dapat dibayarkan

Jawaban

                                                                                                               2002                                 2001

a.       Rasio Lancar

$1.927,6 / $959,6 =                                                        2 : 1

$1.738,9 / $856,7 =                                                                                      2 : 1

b.      Perputaran Persediaan

$1.273,4 / [($544,5 : $630,3) / 2] =                              2,2 kali

$1.226,4 / [($630,3 : $546,3) / 2] =                                                           2,1 kali

c.       Margin laba

$212,5 / $4.751,5 =                                                       4,5%

$307,4 / $4.682,1 =                                                                                     6,6%

d.      Pengembalian atas aset

$212,5 / [($3.416,5 + $3.218,8) / 2] =                            6,4%

$307,4 / [($3.218,8 + $3.043,3) / 2] =                                                         9,8%

e.       Pengembalian atas ekuitas pemegang saham

$212,5 / [($1.821,9 + $1.712,1) / 2] =                            12%

$307,4 / [($1.712,1 + $1.520,3) / 2] =                                                       19%

f.       Rasio utang terhadap total aset

($959,6 + $635) / $3.416,5 =                                         47%

($856,7 + $650) / $3.218,8 =                                                                     47%

g.      Kelipatan bunga yang dapat dibayarkan :

($212,5 + $114,4 + $17,6) / $17,6 =                            19,6 kali

($307,4 + $174,0 + $26,7) / $26,7 =                                                        19 kali