NURUL DEVI ARIYANI / AK-3C / 3.41.16.2.

19

Financial Statement Ratios for PT Angkasa Pura II (Persero) And Its Subsid

Liquidity
Current Ratio =

2017 =

2018 =

Acid-test ratio =

2017 =

2018 =

Collection Period =

2017 =

2018 =

Capital Structure and Solvency

Total debt to equity =

2017 =

2018 =
Long-term debt to equity =

2017 =

2018 =

Times interest earned =

2017 =

2018 =

Return on Investment
Return on assets =

2017 =

2018 =

Return on common equity =

2017 =

2018 =

Operating Performance
Gross profit margin =

2017 =
 2018 =

Operating profit margin (pretax) =

2017 =

2018 =

Net profit margin =

2017 =

2018 =

Asset Utilization
Cash turnover =

2017 =

2018 =

Accounts receivable turnover =

2017 =

2018 =

Inventory turnover =
 2017 =

2018 =

Working capital turnover =

2017 =

2018 =

PPE turnover =

2017 =

2018 =

Total asset turnover =

2017 =

2018 =

Market measures
Price-to-earnings =

2017 =

2018 =
Earnings yield =

2017 =

2018 =

Dividend yield =

2017 =

2018 =

Dividend payout rate =

2017 =

2018 =

Price-to-book =

2017 =

2018 =
C / 3.41.16.2.19

Financial Statement Ratios for PT Angkasa Pura II (Persero) And Its Subsidiaries

Current Assets
Current Liabilities

7335423998612 =
4101746228997

5507894339826 =
4796881775256

Cash and cash equivalents + Marketable securities + Accounts receivable

Current liablilities

6054168529301+0+814010895838 =
4101746228997

3684603621660+0+1077176029883 =
4796881775256

Average accounts receivable

Operating Revenue/365

(814010895838+807758024270)/2 =
8110401907955/365

(1077176029883+814010895838)/2 =
9486855085377/365

Total Liabilities
Shareholder's equity

10613825618217 =
7000000000000

14903829682017 =
7000000000000
 Long-term liabilities
Shareholder's equity

6512079389220 =
7000000000000

10106947906761 =
7000000000000

Income before income tax and interest expense

interest expense

2832178475826 =
476942208730

2632908923261 =
287782155684

Net income + interest expense x [1 - Tax rate)

Average total assets

(2919581256843+287782155684)(1-(12,5%+25%)) =
(32651959318664+27991218333510)/2

(3003736528923+476942208730)(1-(12.5%+25%) =
(38520814511903+32651959318664)/2

Net income
Average shareholders' equity

2919581256843 =
7000000000000

3003736528923 =
7000000000000

Operating Revenue - Operating Expense

Operating Revenue

8110401907955-2782862783872 =
 8110401907955

9486855085377-3588457636265 =
9486855085377

Income from operations

Operating Revenue

2919581256843 =
8110401907955

3003736528923 =
9486855085377

Net income
Operating revenue

2919581256843 =
8110401907955

3003736528923 =
9486855085377

Operating revenue
Average cash and equivalents

8110401907955 =
(3684603621660+6975116807074)/2

9486855085377
(6054168529301+6975116807074)/2

Operating revenue
Average accounts receivable

8110401907955 =
(814010895838+807758024270)/2

9486855085377 =
(1077176029883+814010895838)/2

Operating Expense
 Average inventory

2,782,862,783,872 =
(9814.414.171+Rp 9.953.071.317)/2

3,588,457,636,265 =
(Rp 10.613.264.110+Rp 9.814.414.171)/2

Operating revenue
Average working capital

8,110,401,907,955 =
(7335423998612-4101746228997)+(8081134208499-3155875540428)/2

9,486,855,085,377 =
(5507894339826-4796881775256)+(7335423998612-4101746228997)/2

Operating revenue
Average PPE

8,110,401,907,955 =
(24156257722127+19365740417182)/2

9,486,855,085,377 =
(29123141064596+24156257722127)/2

Operating revenue
Average total assets

8,110,401,907,955 =
(36651959318664+27991218333510)/2

9,486,855,085,377 =
(38520814511903+36651959318664)/2

Market price per share

Earnings per share

3764000 =
273087

4197000 =
 287105

Earnings per share

Market price per share

273087 =
3764000

287105 =
4197000

Cash dividends per share

Market price per share

174895 =
3764000

163652 =
4197000

Cash dividends per share

Earnings per share

174895 =
273,087

163652 =
287105

Market price per share

Book value per share

3764000 =
209111

4197000
211789
aries

1.79

1.15

1.67

0.99

36.49 days

36.38 days

1.52

2.13
0.93

1.44

5.94 months

9.15 months

6.61 %

6.11 %

83.42 %

85.82 %

65.69 %
62.17 %

36.00 %

31.66 %

36.00 %

31.66 %

1.52 times

1.46 times

10.00 times

10.03 times
70.39 times

87.83 times

1.99 times

4.81 times

0.37 times

0.36 times

0.25 times

0.25 times

13.78 %

14.62 %
7.26 %

6.84 %

4.35 %

3.90 %

59.93 %

60.92 %

18.00 %

19.82 %
Financial Statement Ratios for PT Angkasa Pura II (Persero) And Its Subsidiaries
Financial Statement Ratios 2017 2018
Liquidity
Current Ratio 1.79 1.15
Acid-test ratio 1.67 0.99
Collection Period 36.49 days 36.38 days
Capital Structure and Solvency
Total debt to equity 1.52 2.13
Long-term debt to equity 0.93 1.44
Times interest earned 5.9382005283 9.1489651852
Return on Investment
Return on assets 6.61 % 6.11 %
Return on common equity 83.42 % 85.82 %
Gross profit margin 65.69 % 62.17 %
Operating profit margin (pretax) 36.00 % 31.66 %
Net profit margin 36.00 % 31.66 %
Asset Utilization
Cash turnover 1.52 times 1.46 times
Accounts receivable turnover 10.00 times 10.03 times
Inventory turnover 70.39 times 87.83 times
Working capital turnover 1.99 times 4.81 times
PPE turnover 0.37 times 0.36 times
Total asset turnover 0.25 times 0.25 times
Market measures
Price-to-earnings 13.78 % 14.62 %
Earnings yield 7.26 % 6.84 %
Dividend yield 4.35 % 3.90 %
Dividend payout rate 59.93 % 60.92 %
Price-to-book 18.00 % 19.82 %