| Rasio Keuangan | Industri | Perusahaan | |
| Quick ratio | 2,5 kali | 0,7 kali | LEMAH |
| Average collection period (setahun 365 hari) | 35 hari | 40 hari | LEMAH |
| Inventory Turnover | 1,1 kali | 1,73 kali | KUAT |
| Total Assets Turnover | 2,4 kali | 1,25 kali | LEMAH |
| Times Interest Earned | 3,5 kali | 1,75 kali | LEMAH |
| Total Debt to Total Assets | 69% | 68,75 % | SAMA |
| Net Profit Margin | 4,00% | 4,4 % | KUAT |
| Return On Assets | 5,60% | 5,6 % | SAMA |
| ROE | 16,80% | 15,68 % | LEMAH |
● Quick Ratio = Quick assets
Current Liabilities
= cash + account receivable
Account payable + notes payable+other current assets
= 290.000+320.000
380.000+420.000+50.000
= 560.000
850.000
= 0,7
● Inventory turn over = Cost Of Good Sold
Average Inventory
= 1.800.000
1.040.000
= 1,73
● Average Collection Period = account receivable
Sales : 365 days
= 320.000
3.000.000/365
= 320.000 x 365
3.000.000
= 38,93 >> 40 hari
● Time interest earned = income tax + interest exp
Interest expense
= 38.880 + 117.800
117.800
= 1,75
● Total assets turn over = Sales
Total assets
= 3.000.000
2.400.000
= 1,25
● Total debt to total assets = Total Hutang + Long Term debt
Total Aktiva
= 850.000 + 800.000
2.400.000
= 0,685>> 68,5 %
● Net profit margin = EAT
Net Sales
= 0,0444 >> 4,4 %
● ROE = EAT
Equitas pemegang saham
= 15,68 %
● ROA = EAT
Total Assets
= 5,6%
