1. Financial Statement Analysis
CURRENT RATIO
IDHAM SYAM

3. FINANCIAL STATEMENT ANALYSIS
Analysis of financial statement is the Process
to understand financial activities from
Financial statements and use to generate
estimates and conclusions useful in
conducting our business activities

5. 1. operating CF to current liabilities
2. operating CF to total liabilities
3. operating CF to total assets
4. Cash flow adequacy ratio
5. cash reinvestment ratio
1. Univariat
2. Multivariat Z-Score
3. Mulivariat Ohlson
(logit)
1.Fundamental
analysis
2.Technical Analysis
1.current ratio
2. quick ratio or acid test
ratio
3. cash ratio
4. cash flow liquidity ratio
1. financial leverage ratio
2. total debt to total capital ratio
3. total debt to equity capital ratio
4. long-term debt to equity capital
5. short-term debt to total debt
cost of goods sold analysis
ROIC
ROA or ROI
ROCE
cash return on assets

7. Current Ratio
The current ratio is a financial ratio that
measures whether or not a firm has enough
resources to pay its debts over the next 12
months. It compares a firm's current assets to
its current liabilities
Current Ratio =
CurrentAsset
CurrentLiabilities
Safety Margin= Current Ratio - 1

8. Elements Of Current Assets
• Cash and cash equivalents
• Short-term Investments
• Account Receivable
• Inventory
• prepaid expenses

9. Current Liabilities
current liabilities are often mean as all liabilities
of the business to be settled in cash within the
one fiscal year or one operating cycle of a
given firm.

10. Objective Of Current Ratio
Current ratio is used to measure how much
collateral asset that belongs to the company
to repay short-term debt
LIQUID
NO
LIQUID
INFO.
Current Asset
Current Liabilites
IF SAFETY MARGIN < 1 , NO LIQUID

12. Current Ratio=
1.186.268
869.746
CR (2011)=
Current Asset
Current Liabilities
CR (2011)= 1,36

13. Conclusions
From the previous case study, it can be
concluded that the
• Financial PT.Tower Bersama in 2011 showed
that for every Rp 1 current liabilities
guaranteed by RP1,6 current assets.