Kondisi Keuangan Tempo Scan Pacific

1. ASPEK LIKUIDITAS

• Current ratio = aktiva lancar / liabilitas lancar
• Quick ratio   = ( aset lancar-persediaan ) / liabilitas lancar
• Cash Ratio   = kas/ liabilitas lancar

2. ASPEK EFISIENSI

• Inventory Turnover = HPP / persediaan
• Day's sales in inventory = 360 hari / inventory turnover
• Accounts Receiveable Turnover = Penjualan / piutang
• Average Collection Period = 360 hari / Accounts Receiveable Turnover
• Total Assets Turnover =Penjulan / total aset
• Fixed Aset Turnover = Penjualan / fixed aset

3. ASPEK LEVERAGE

• Debt Ratio = Total Liabilitas / total aset
• Debt to Equity Ratio = Total Liabilitas / Total Ekuitas
• Equity Ratio = Total Equity / Total Aset
• Total Multiplier = Total aset / total Equity

4. ASPEK PROFITABILITAS

• Gross Profit Margin = ( net sales-HPP) / penjualan
• Operating Profit Margin = EBIT / penjualan
• Net Profit Margin = net income / net sales
•  Return on Aset (ROA) = Net income / total aset
• Return on Equity ( ROE ) = Net income / total equity

check di link ini untuk hasil perhitungan :

https://drive.google.com/file/d/0B3rJBcXVYKu3WTNzYW9JbC1VTDQ/edit?usp=sharing