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Kamis, 27 Juni 2013

Analysis Financial Report - final (46110049)



Definision of Financial Report Analysis

Analysis of the financial statements is one of the tasks for each financial managers as internal party who is responsible for the company's finances. In addition to financial managers, various external parties also have an interest in analyzing a company's financial statements.
Financial Statement Analysis is a process of analysis of financial statements, in order to provide additional information to users of financial statements for economic decision-making, so the quality of the decisions taken will be better. (Jarwanto P.S)
We can conclude financial statement analysis is a decomposition process of the financial statements to determine the financial condition of the company to be used on the getting of managerial decisions.
The scope of financial statement analysis 

Analysis of the financial statements to evaluate the financial position and performance of an enterprise includes four main aspects of the financial:
1.      Liquidity Analysis
Liquidity analysis is an analysis of the short-term perspective. In general, liquidity analysis is an analysis of the company's ability to meet its short term obligations
2.      Solvency Analysis
Analysis of solvency or solvency analysis is an analysis of the long-term perspective. In general, solvency analysis is an analysis of the ability of the company to meet all its obligations, both short term and long term.
3.      Profitability  Analysis
Profitability analysis is usually called the profitability analysis is an analysis of the company's ability to earn income, either by sale or by investment
4.      Cash Flow Analysis
Analysis of cash flow is an analysis of cash flows (cash inflows) and cash outflow (cash outflow). On this analysis will be described about where the sources of cash acquired companies and where cash is used by the company.
Profitability
There are several indicators to measure the level of corporate profitability
1.      Gross Profit Margin
        Gross profit margin is net sales minus the price comparison of goods sold to net sales ratio between the net disposal gains dirty. The larger this ratio the better
2.      Net Profit Margin
Net Profit Margin or Sales Margin is used to measure the net profit or net profit per sales dollars. The greater the number generated, which shows the better performance      
3.      Return On Investment (ROI) or Return On Asset (ROA)
ROI is used to measure the ability of the capital invested in total assets to generate net profits. The larger the ratio, the better percentage
4.      Return On Equity (ROE)
Used to measure the ability of their own capital to generate profits for shareholders / owners of capital. The larger the ratio, the better percentage

Return on Asset
Return on asset is the ratio between the net income after taxes by total assets. Return on investment is a ratio that measures the overall ability of the company in generating profits with the total assets available within the company.

FORMULA:



High profitability ratios indicate high operating performance, but on the other hand indicate a high risk. This is based on the premise that when management sets high profitability means available funds deployed in productive activities so that if there is a problem then the operation can cause serious disruption to the company .


ROI/ROA =  EAT AFTER TAX / TOTAL ASSET

FOR EXAMPLE

Years
EAT
Total ASSET
ROA  or ROI (%)
2008
2.500
22.000
11.36
2009
3.000
24.000
12,5

Conclusion
In 2008, every asset that is used to generate a profit of  11,36 % and in 2009, every asset that is used to generate a profit of  12,5%.  The profitability increased in 2009.
The higher  this ratio, the better the state of a company

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