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DISUSUN OLEH :
KARTIKA SUTRISNO (024013021)
KELAS/JURUSAN : A/MKP-SMSTER 5
DIPLOMA III
FAKULTAS EKONOMI UNIVERSITAS
PAKUAN
2
1.970.452.449.686 (+)
ARUS KAS
OPERASI
(-)
2013
LABA
:
2014
Tahun 2013 =
ARUS KAS
Tahun 2014 =
2.121.090.581.630 (+)OPERASI
(+)
Arus kas operasi 2013 =
3
927.163.654.212
(+)
Arus kas operasi 2014 =
2.316.125.821.045 (+)
RUGI
Dari keterangan yang diperoleh berdasarkan hasil kinerja tahun 2013 dan 2014,
keterkaitan informasi lap. Arus kas dengan lap. L/R. Perusahaan Kalbe Farma berada
pada kuadran 1, dimana pada kuadran 1 dinyatakan bahwa :
Kuadran 1 merupakan kondisi ideal dimana perusahaan mampu memperoleh laba dan
arus kas operasi yang baik
2013
927.163.654.212 (+)
tahun 2014 =
Profitable Arus Kas Operasi
Super Cash
ARUS KAS
Buildout
Flow
2.316.125.821.045
(+)
OPERASI +
2014
Arus Kas Investasi tahun 2013 =
(882.146.088.037) ()
Arus Kas
Investasi tahun 2014 =
Turnarounds or
Value
Destruction
ARUS KAS
(676.505.875.521)
Emerging Capital ()
or Startup
OPERASI Efficient Company
Berdasarkan keterangan yang dilihat dari arus kas operasi dan arus kas investasi pada
tahun 2013 dan 2014, Perusahaan Kalbe Farma berada pada posisis Profitable Buildout, dimana
pada posisi tersebut dinyatakan bahwa :
Profitable Buildout merupakan kuadran normal dimana perusahaan memiliki arus kas operasi
positif dan arus kas investasi negatif. Kebanyakan perusahaan berada pada kuadran ini.
Tahun 2014
Tahun 2013
1.894.609.528.205
Piutang Usaha
Perubahan
Jumlah
1.426.460.966.674
468.148.561.531
32,82%
2.346.943.653.000
2.145.218.904.000
201.724.749.000
9,40%
117.957.876.451
128.159.883.954
(10.202.007.503)
-7,96%
199.389.672.567
187.742.937.561
11.646.735.006
6,20%
3.090.544.151.155
3.053.494.513.851
37.049.637.304
1,21%
13.609.917.516
40.855.503.867
(27.245.586.351)
-66,69%
69.088.895.897
55.120.742.321
13.968.153.576
25,34%
388.661.675.136
460.265.998.853
(71.604.323.717)
-15,56%
8.120.805.370.192
7.497.319.451.543
623.485.918.649
8,32%
Aset
Aset Lancar
Persediaan, neto
Tahun 2014
Tahun 2013
16.537.500.000
Perubahan
Jumlah
15.487.500.000
1.050.000.000
6,78%
24.296.002.168
26.932.510.003
(2.636.507.835)
-9,79%
79.974.909.842
72.602.976.620
7.371.933.222
10,15%
30.717.297.898
34.043.461.574
(3.326.163.676)
-9,77%
3.404.457.131.056
2.925.546.783.050
478.910.348.006
16,37%
421.707.972.435
385.267.577.327
36.440.395.108
9,46%
326.536.184.138
357.861.014.909
(31.324.830.771)
-8,75%
4.304.226.997.537
3.817.741.823.483
486.485.174.054
12,74%
12.425.032.367.729
11.315.061.275.026
1.109.971.092.703
9,81%
Total Aset
Tahun 2014
Tahun 2013
251.909.102.153
Perubahan
Jumlah
583.823.955.413
(331.914.853.260)
-56,85%
1.133.092.819.000
1.151.654.579.000
(18.561.760.000)
-1,61%
422.739.416.901
379.156.683.600
43.582.733.301
11,49%
Beban akrual
358.667.243.424
314.518.392.842
44.148.850.582
14,04%
34.921.207.677
24.391.340.352
10.529.867.325
43,17%
Utang pajak
184.590.382.675
186.953.727.366
(2.363.344.691)
-1,26%
91.344.366
(91.344.366)
-100,00%
2.640.590.023.748
(254.669.851.259)
-9,64%
2.385.920.172.489
44.219.703.964
12.978.815.942
11.931.480.758
1.047.335.184
8,78%
164.437.996.888
162.581.804.945
1.856.191.943
1,14%
221.636.516.794
174.513.285.703
47.123.231.091
27,00%
2.607.556.689.283
2.815.103.309.451
(207.546.620.168)
-7,37%
Total Liabilitas
44.219.703.964
Perubahan
Tahun 2014
Tahun 2013
Modal saham
468.751.221.100
468.751.221.100
0,00%
(34.118.673.814)
(34.118.673.814)
0,00%
(3.074.787.110)
(3.070.186.478)
Jumlah
Ekuitas
Saldo laba
Pendapatan komprehensif lainnya
Sub-total
8.900.997.960.000
49.467.443.540
9.382.023.164.035
Kepentingan non-pengendali
Ekuitas, neto
Total Liabilitas dan Ekuitas
435.452.514.411
9.817.475.678.446
(4.600.632)
7.633.188.370.000 1.267.809.590.000
43.490.789.940
5.976.653.600
8.108.241.521.503 1.273.781.642.532
391.716.444.072
43.736.070.339
0,15%
16,61%
13,74%
15,71%
11,17%
8.499.957.965.575 1.317.517.712.871
15,50%
9,81%
Tahun 2014
Tahun 2013
Perubahan
Jumlah
17.368.532.547.558
16.002.131.057.048
1.366.401.490.510
8,54%
8.892.737.389.731
8.323.017.600.990
569.719.788.741
6,85%
Laba Bruto
8.475.795.157.827
7.679.113.456.058
796.681.701.769
10,37%
Beban penjualan
4.670.393.647.550
4.230.293.635.075
440.100.012.475
10,40%
901.181.791.170
764.512.533.499
136.669.257.671
17,88%
143.175.406.909
135.388.356.694
7.787.050.215
5,75%
52.009.056.900
28.642.082.811
23.366.974.089
81,58%
Penghasilan bunga
63.367.657.238
50.425.100.828
12.942.556.410
25,67%
97.361.969.697
51.920.132.128
45.441.837.569
87,52%
91.296.113.044
56.072.322.107
35.223.790.937
62,82%
2.636.507.835
2.331.421.555
305.086.280
13,09%
2.763.700.548.048
2.572.522.717.231
191.177.830.817
7,43%
642.609.966.418
602.070.267.545
40.539.698.873
6,73%
2.121.090.581.630
1.970.452.449.686
150.638.131.944
7,64%
8.124.868.452
33.791.245.110
(25.666.376.658)
-75,96%
2.129.215.450.082
2.004.243.694.797
124.971.755.285
6,24%
2.064.686.665.442
1.919.508.370.312
145.178.295.130
7,56%
56.403.916.188
50.944.079.374
5.459.836.814
10,72%
Total
Total Laba Rugi Komprehensif Tahun Berjalan yang dapat
Didistribusikan Kepada :
2.121.090.581.630
1.970.452.449.686
150.638.131.944
7,64%
2.072.781.310.118
1.952.588.559.890
120.192.750.228
6,16%
56.434.139.964
51.655.134.907
4.779.005.057
9,25%
2.129.215.450.082
2.004.243.694.797
124.971.755.285
6,24%
Kepentingan non-pengendali
Total