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Final english idham syam (461 10 021)

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Transcript of "Final english idham syam (461 10 021)"

1. 1. Financial Statement Analysis CURRENT RATIO IDHAM SYAM
2. 2. FINANCIAL STATEMENT ANALYSIS Analysis of financial statement is the Process to understand financial activities from Financial statements and use to generate estimates and conclusions useful in conducting our business activities
3. 3. 1. operating CF to current liabilities 2. operating CF to total liabilities 3. operating CF to total assets 4. Cash flow adequacy ratio 5. cash reinvestment ratio 1. Univariat 2. Multivariat Z-Score 3. Mulivariat Ohlson (logit) 1.Fundamental analysis 2.Technical Analysis 1.current ratio 2. quick ratio or acid test ratio 3. cash ratio 4. cash flow liquidity ratio 1. financial leverage ratio 2. total debt to total capital ratio 3. total debt to equity capital ratio 4. long-term debt to equity capital 5. short-term debt to total debt cost of goods sold analysis ROIC ROA or ROI ROCE cash return on assets
4. 4. Current Ratio The current ratio is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. It compares a firm's current assets to its current liabilities Current Ratio = CurrentAsset CurrentLiabilities Safety Margin= Current Ratio - 1
5. 5. Elements Of Current Assets • Cash and cash equivalents • Short-term Investments • Account Receivable • Inventory • prepaid expenses
6. 6. Current Liabilities current liabilities are often mean as all liabilities of the business to be settled in cash within the one fiscal year or one operating cycle of a given firm.
7. 7. Objective Of Current Ratio Current ratio is used to measure how much collateral asset that belongs to the company to repay short-term debt LIQUID NO LIQUID INFO. Current Asset Current Liabilites IF SAFETY MARGIN < 1 , NO LIQUID
8. 8. Current Ratio= 1.186.268 869.746 CR (2011)= Current Asset Current Liabilities CR (2011)= 1,36
9. 9. Conclusions From the previous case study, it can be concluded that the • Financial PT.Tower Bersama in 2011 showed that for every Rp 1 current liabilities guaranteed by RP1,6 current assets.
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