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Liquidity

The document analyzes liquidity and credit ratios for PT Ace Hardware for 2018 and 2017. It provides calculations for current ratio, quick ratio, cash asset ratio, working capital, cash flow ratio, accounts receivable turnover, inventory turnover, operating cycle, accounts payable turnover, cash cycle, debt to equity ratio, debt to asset ratio, and interest coverage ratio for both years. The ratios show the company's liquidity, asset efficiency, leverage, and debt repayment ability.

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Francelin Antonisca
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53 views

Liquidity

The document analyzes liquidity and credit ratios for PT Ace Hardware for 2018 and 2017. It provides calculations for current ratio, quick ratio, cash asset ratio, working capital, cash flow ratio, accounts receivable turnover, inventory turnover, operating cycle, accounts payable turnover, cash cycle, debt to equity ratio, debt to asset ratio, and interest coverage ratio for both years. The ratios show the company's liquidity, asset efficiency, leverage, and debt repayment ability.

Uploaded by

Francelin Antonisca
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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LIQUDITY ANALYSIS AND

PT ACE HARD

LIQUIDTY FORMULA

1 CURRENT RATIO CURRENT ASSET / CURRENT LIABILITIS

2 QUICK RATIO (CURRENT ASET-INVENTORY)/CURRENT ASET


(CASH+CASH EQUIV+MARKETABLE SECURITIES) / CURRENT
3 CASH ASSET RATIO LIABILITIS
4 WORKING CAPITAL CURRENT ASSET-CURRENT LIABILITIES
5 CASH FLOW RATIO OPERATING CASH FLOW/ CURRENT LIABILITIS

OPERATING ACTIVITY
1 ARTO SALE/AR
Receivable collection period AR/SALE:360 OR 360/ARTO
2 ITO CGS/INVENTORY
day's sale in inventory INVENTORY/CSG:360 OR 360/ITO

3 OPERATING CYCLE (1)+(2) RECEIVABLE COLLECTION + LENGTH OF SALES IN INVENTORY

4 APTO CGS/AP
day's purchase in A/P AP/CGS:360 OR 360/APTO
5 CASH CYCYLE (3)-(4) OPERATING CYCLE - DAYS PURCHASE IN AP
SOLVERCY
1 DEBT TO EQUITY RATIO TOTAL DEBT/TOTAL EQUITY
2 DEBT TO ASSET RATIO TOTAL DEBT/TOTAL ASSET
3 INTEREST COVERAGE RATIO EBIT/INTEREST EXPENSE
EBIT
LIQUDITY ANALYSIS AND CREDIT ANALYSIS
PT ACE HARDWARE

2018 2017

6.4911576541 7.0226102292

2.4979929023 3.1557019164

1.275 1.907

3,465,225,015,996 2,880,063,745,565
0.4445722006 1.4436294129

197.5773858731 66.1037947808
1.8220708732 5.4459808426
1.5066404974 1.6784983498
238.9422032748 214.4774226607

240.764274148 219.9234035033

19.1800436104 18.3976408916
18.7695089392 19.5677262167
221.9947652088 200.3556772866

0.2563374411 0.2616263066
0.2043811834 0.2073722664
KETERANGAN

Pada tahun 2018 CR berjumlah sebesar 6.49 dan pada tahun 2017 CR
sebesar 7.02 yang mengalami penurunan sekitar 0.53 yang disebabkan
biasanya oleh faktor perputaran modal kerja, perputaran kas dan
perputaran persediaan

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