Final Test (Sulhi Husni) 3A D-4

A.   What is the financial statement analysis

Financial statement analysis is one of the task financial manager as internal party who is responsible for the company’s financial statement

B.   Scope of Financial Statement Analysis

a.       Liquidity Analysis

b.      Solvency Analysis

c.       Profitability Analysis

d.      Cash Flow Analysis

e.      Bankruptcy Analysis

f.        Risk Analysis

g.       Investment Analysis

C.    Profitability Analysis

a.       Gross Margin Percentage

b.      Earning Per Share

c.       Price Earning Ratio

d.      DevidenD Payout Ratio

e.      DevidenD Yield Ratio

f.        Return on Total Assets (ROA)

g.       Return on Common Shareholders’ Equity (ROCE)

D.   Return on Total Assets (ROA)

Return on assets (ROA) is a financial ratio that shows the percentage of profit a company earns in relation to its overall resources. It is commonly defined as net income divided by total assets. ROA answers the question: "What can you do with the assets that you have available?" The higher the ROA, the better the management.

E.    Financial Statement

a.       Balance Sheet

b.      Profit & Loss Statement

F.    Analysis

Year	Net Income	Total Assets	ROA ( %)
2008	2.660.742	22.847.721	11,6
2009	3.817.541	24.404.828	15,6

G.   Conclusion

In 2008, any asset that is used to generate profit of 11,6% and in 2009, any asset that is used to generate a profit of 15,6% so that the profitability of PT United Tractors Tbk and Subsidiaries increased in 2009 about 4 %.