PT Mahkota Group Tbk's financial ratios for 2020-2021 are analyzed. Most ratios show improvement from 2020 to 2021, indicating better liquidity, asset utilization efficiency, and profitability. The current ratio increased from 0.73 to 1.03, inventory turnover increased significantly from 10,119 to 67,500, and profit margins like operating profit margin and net profit margin turned positive in 2021 compared to negative in 2020. This suggests PT Mahkota Group Tbk's financial condition and operational efficiency enhanced over the period analyzed.
Tugas Matrikulasi FINON - NETIYA RAHUL 2403222153.pptx
1. Analisis Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
TUGAS MATRIKULASI FINON
( F I N A N C E F O R N O N - F I N A N C E )
STUDI KASUS
Disusun oleh:
NET IYA RAHUL
2403222153
PJJ S2 Manajemen
2023
2. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
PROFIL PERUSAHAAN
LAPORAN NERACA
LAPORAN LABA RUGI
HASIL ANALISIS DAN PEMBAHASAN
KESIMPULAN
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
Daftar Isi
3. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
PT Mahkota Group Tbk
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
Profil Perusahaan
4. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Laporan Neraca PT Mahkota Group Tbk - 2021
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
LAPORAN NERACA
Kas 90.763.070.618
Piutang 42.984.511.527
Persediaan 429.327.199.094
Total Aktiva Lancar 563.074.781.239
Hutang Usaha 148.602.216.235
Hutang Jangka Pendek 59.177.502.198
Total Aktiva Lancar 207.779.718.433
Hutang Jangka Panjang 323.254.230.699
Total Hutang 531.033.949.132
Saham Biasa 355.444.570.000
Saldo Laba 134.855.410.906
Total Ekuitas 490.299.980.906
Bagunan 821.145.104.544
Total Aktiva Tetap 821.145.104.544
Total Total
Aktiva
1.384.219.885.783 Total Hutang +
Ekuitas
1.021.333.930.038
5. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Laporan Laba Rugi
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
LAPORAN LABA RUGI
Pendapatan 7.313.139.597.522
Beban Pokok
Pendapatan
(6.488.088.769.186)
Laba Kotor 825.050.828.336
Beban Operasional 642.583.009.516
Beban Penyusutan 0
Total Aktiva Tetap 642.583.009.516
Laba Bersih belum pajak
(EBIT)
109.422.288.389
Laba bersih setelah
pajak (EAT)
89.783.282.574
Pajak 19.639.005.815
Total Pajak 19.639.005.815
6. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
809.016.739.979
787.148.083.629
2021 =
= 1,03
Current Ratio
363.370.254.050
498.943.672.821
2020 =
= 0,73
Current Ratio in 2021 is higher than 2020
(Greater is Better)
809.016.739.979 - 429.327.199.094
787.148.083.629
2021 =
= 0,48
Acid Test Ratio
363.370.254.050 – 110.114.234.591
498.943.672.821
2020 =
= 0,51
Acid Test Ratio in 2021 is lower than 2020
(Greater is Better)
7. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
42.984.511.527
XXXXXXXX
2021 =
= X,XX
Average Collection Ratio
34.393.879.840
XXXXXXXX
2020 =
= X,XX
XXXXXXXX
42.984.511.527
2021 =
= X,XXX
Accounts Receivable Turnover
XXXXXXXX
34.393.879.840
2020 =
= X,XXX
8. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
6.463.103.969.619
95.750.151
2021 =
= 67.500
Inventory Turnover
3.916.705.431.284
387.073.864
2020 =
= 10.119
Inv. Turnover in 2021 is higher than 2020
(Greater is Better)
9. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
2. CAPITAL STRUCTURE RATIO
1.110.402.314.328
1.820.202.594.748
2021 =
= 0,61
Debt Ratio
810.546.275.884
1.433.953.996.487
2020 =
= 0,57
Debt Ratio in 2021 is lower than 2020
(Lower is Better)
109.422.288.389
65.988.195.242
2021 =
= 1,66
Times Interest Earned
-44.814.912.147
53.808.903.971
2020 =
= -0,83
TIE Ratio in 2021 is higher than 2020
(Greater is Better)
10. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
3. ASSET MANAGEMENT
EFFICIENCY RATIOS
7.313.139.597.522
1.820.202.594.748
2021 =
= 4,02
Total Assets Turnover
4.106.566.376.814
1.433.953.996.487
2020 =
= 2,86
TATO in 2021 is higher than 2020
(Lower is Better)
7.313.139.597.522
1.011.185.854.769
2021 =
= 7,23
Fixed Assets Turnover
4.106.566.376.814
1.070.583.742.437
2020 =
= 3,84
FAT Ratio in 2021 is higher than 2020
(Greater is Better)
11. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
109.422.288.389
1.820.202.594.748
2021 =
= 0,31
Operating ROI
44.814.912.147
1.433.953.996.487
2020 =
= 0,03
TATO in 2021 is higher than 2020
(Greater is Better)
109.422.288.389
559.036.202.569
2021 =
= 0,19
Operating Profit Margin
-44.814.912.147
49.307.014.046
2020 =
= -0,91
OPM Ratio in 2021 is higher than 2020
(Greater is Better)
12. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
89.783.282.574
559.036.202.569
2021 =
= 0,16
Net Profit Margin
-49.586.190.616
49.307.014.046
2020 =
= -1,01
NPM in 2021 is higher than 2020
(Greater is Better)
89.783.282.574
709.800.280.420
2021 =
= 0,13
Return on Equity (ROE)
-49.586.190.616
623.407.720.603
2020 =
= -0,08
Acid Test Ratio in 2021 is higher than 2020
(Greater is Better)
13. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
825.050.828.336
7.313.139.597.522
2021 =
= 0,11
Gross Profit Margin
165.319.178.899
4.106.566.376.814
2020 =
= 0,04
GPM in 2021 is higher than 2020
(Greater is Better)
66.836.854.983
1.820.202.594.748
2021 =
= 0,04
Return On Asset (ROA)
-51.217.076.998
1.433.953.996.487
2020 =
= -0,03
Acid Test Ratio in 2021 is higher than 2020
(Greater is Better)
14. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
No Pertanyaan Rasio 2020 2021 Hasil Analisis
1
How liquid is the
firm?
Current Ratio 0,73 1,03 Better,Company has good Current Ratio
2 Acid Test Ratio 0,51 0,48
Lower, Companyhas good condition but still lower
Acid-test Ratio than prev. year
3 Average Collection Period X X Unable to find Annual Credit Sales information
4 Accounts Receivable Turnover X X Unable to find Annual Credit Sales information
5 Inventory Turnover 10119 67500
This year (2021) companyhas improve his inventory
turnover compared to previous year
6
How is the firm
financing its asset
Debt Ratio 0,57 0,61
Company has increased debt that used for the asset
comparedto previous year (2020)
7 Times Interest Earned (TIE) 0,83 1,66
Aligned with debt ratio, companyhas betterability for
Times Interest Earned ratio this year
8 How efficient has the
firms management
been in utilizing its
assets to generate
sales
Total Assets Turnover (TATO) 2,86 4,02
Asset improvement also improve efficiencyfor
companyto produce more sales from the asset
9
Fixed Assets Turnover 3,84 7,23
Asset improvement also improve efficiencyfor
companyto produce more sales in this year compared
to prev. year (2020)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
ANALYSIS & CONCLUSION
15. Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
No Pertanyaan Rasio 2020 2021 Hasil Analisis
10
Has the firms earned
adequate returns on its
investments
Operating Return on
Investment (OIROI)
0,03 0,31 Sales improvement also impactedto OIROI
effectiveness by 10 times from prev. year
11 Operating Profit Margin
(OPM)
-0,91 0,19 Company profit margin also improve to better
condition from prev. year
12 Net Profit Margin (NPM) -1,01 0,16 Aligned with OPM, Company NPM also improve to
bettercondition from prev. year
13 Return on Equity (ROE) -0,08 0,13 This stats also good for share holder with higher ROE
ratio from prev. year
14 Gross Profit Margin (GPM) 0,04 0,11 This year also has better GPM, aligned with OPM and
NPM improvementratio
15
Return On Asset (ROA)
-0,03 0,04 Overall company able to increase efficiencyto get
betterROA from asset investment on this year
comparedto prev. year
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
ANALYSIS & CONCLUSION
