Selasa, 02 Juni 2009

Terdapat berbagai perbedaan rasio keuangan (financial ratio) pada perusahaan bank atau perusahaan dengan kategori lain. Semua rasio dihitung berdasarkan definisi pada masing-masing jenis industri yang bersangkutan. Berikut adalah beberapa rasio keuangan yang sering ditampilkan dalam Indonesia Capital Market Directory (ICMD):

PER

Price earnings ratios or closing share price at the end of respective financial statement period divided by earning share.

PBV

Price book value or closing share price at the end of respective period divided by equity per share.

Dividends pay out

Dividend per share divided by earnings per share.

Dividend yield

Dividend per share divided by closing share price at the end of respective period.

ROI (Return on Investment)

Profit after tax divided by total assets.

ROE (Return on Equity)

Profit after tax divided by equity

Current ratio

Current assets divided by current liabilities.

Leverage ratio

Total debt divided by total assets.

Gross profit margin

Gross profit divided by net sales.

Operating profit margin

Operating profit divided by net sales.

Net profit margin

Profit after tax divided by net sales.

Total assets turnover

Net sales divided by end of period total assets.

Inventory turnover

Cost of good sold divided by end of period inventory.

Expense ratio

Operating expense divided by premium received.

Loss ratio

Claim paid divided by premium received.

Solvency ratio

Equity divided by net premiums (premiums after deduction of premiums for reinsurance).

Cash and banks to demand deposits

Cash, Bank Indonesia and other banks divided by demand deposits.

Cash and cash to total deposit

Cash, Bank Indonesia and other banks divided by demand deposits.

Terdapat berbagai perbedaan rasio keuangan (financial ratio) pada perusahaan bank atau perusahaan dengan kategori lain. Semua rasio dihitung berdasarkan definisi pada masing-masing jenis industri yang bersangkutan. Berikut adalah beberapa rasio keuangan yang sering ditampilkan dalam Indonesia Capital Market Directory (ICMD):

PER

Price earnings ratios or closing share price at the end of respective financial statement period divided by earning share.

PBV

Price book value or closing share price at the end of respective period divided by equity per share.

Dividends pay out

Dividend per share divided by earnings per share.

Dividend yield

Dividend per share divided by closing share price at the end of respective period.

ROI (Return on Investment)

Profit after tax divided by total assets.

ROE (Return on Equity)

Profit after tax divided by equity

Current ratio

Current assets divided by current liabilities.

Leverage ratio

Total debt divided by total assets.

Gross profit margin

Gross profit divided by net sales.

Operating profit margin

Operating profit divided by net sales.

Net profit margin

Profit after tax divided by net sales.

Total assets turnover

Net sales divided by end of period total assets.

Inventory turnover

Cost of good sold divided by end of period inventory.

Expense ratio

Operating expense divided by premium received.

Loss ratio

Claim paid divided by premium received.

Solvency ratio

Equity divided by net premiums (premiums after deduction of premiums for reinsurance).

Cash and banks to demand deposits

Cash, Bank Indonesia and other banks divided by demand deposits.

Cash and cash to total deposit

Cash, Bank Indonesia and other banks divided by demand deposits.

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