Di dalam analisis rasio, kita tentu akan membahas rasio keuangan perusahaan, yaitu hubungan yang ditentukan dari informasi keuangan perusahaan dan digunakan sebagai tujuan perbandingan.
Rumus-rumus dalam Analisis Rasio Keuangan
Berikut ini beberapa rumus dalam analisis rasio keuangan:
Current ratio = current assets / current liabilities
Quick ratio = (current assets – inventory0 / current liabilities
Cash ratio = cash / current liabilities
Interval measure = current assets / average daily operating costs
Total debt ratio = (total assets – total equity) / total assets
Debt-equity ratio = total debt / total equity
Equity multiplier = total assets / total equity
Long-term debt ratio = long-term debt / (long term debt + total equity)
Times interest earned ratio = EBIT / interest
Cash coverage ratio = (EBIT + depretiation) / interest
Inventory turn over = COGS / inventory
Days’ sales in inventory = 365 days / inventory turn over
Receivables turnover = sales / Account receivable
Days’ sales in receivables = 365 days / receivables turnover
NWC turn over = sales / NWC
Fixed asset turnover = sales / net fixed assets
Total assets turnover = sales / total assets
Demikianlah pembahasan dasar tentang analisis laporan keuangan perusahaan, semoga bermanfaat. Tulisan ini disarikan dari buku Fundamentals of Corporate Finance karangan Ross, materi kuliah admin dari dosen, serta sumber internet.
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