211
Tabel 5.7.
Balance Sheet ( dalam Milyar Rupiah ) periode 2006- 2009 ( YTD s/d April 2009 )
Description
2006
2007
2008
2009
Cash
&
Cash
equivalent
70
75
85
72
Prepaid Tax & Expenses
80
85
90
92
Account
Receivable
12
13
14
25
Inventories ( finished
goods
+
WIP
)
10
12
15
21
Total Current
Assets
172
185
204
210
Investment in stock
n/a
n/a
n/a
n/a
Fixed Assets-net
225
193
163
153.5
Other
Asset
13
12
9
8.5
Total Asset
410
390
376
372
Account
Payable
15
14
13
12
Other
Payable
10
9
8
7
Tax payable
7.5
6.9
6.3
5.7
Accrued
Expense
9.5
7.1
6.7
5.3
Total Current
Liabilities
42
37
34
30
Longterm
Loan
30
24
22
20.5
Total Liabilities
72
61
56
50.5
Capital
Stock
316
293
257
252.5
Additional paid
in Capital
15
16.4
15.6
9.25
Retained
Earning
7
19.6
47.4
59.75
Total Equity
338
329
320
321.5
Total Liabilities and
Equity
410
390
376
372
Sumber : Data perusahaan (2009) dan diolah penulis
Tabel 5.8.
Tabel Keterangan Istilah dalam Profit & Loss Report
Keterangan
Istilah
COGS
Cost
of Goods Sold
YTD
Year To Date
G
&
A
General & Administration
n/a
not
available
EBIT
Earnings before Interest
&
Taxes
SBI
Tingkat Suku
Bunga
PBT
Profit Before Taxes
Gross
Profit
Laba
Kotor
PAT
Profit After
Taxes
Net
Profit
Profit
Bersih
ROI
Return
on Investment
SKBI
Surat
Keputusan BI
Sumber : Data Perusahaan dengan diolah penulis (2009)
Catatan
:
Perusahaan tidak
mencatat raw materials ( bahan baku ) kedalam pencatatan
dikarenakan perusahaan hanya
mengelola jumlah barang
masuk, sedangkan pembelian
dikelola oleh PT.Shanghiang ( WIP tidak memperhitungkan biaya bahan baku ).
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