Rasio Keuangan


There is variation the financial ratios provided for banks, insurance companies. All ratios are computed in line with definitions commonly used for respective industry, some of which are self-explanatory such as debt to equity to total assets. Others are also in conformity with commonly used ratios which for clarity are defined below.

PER : price earnings ratios or closing share price at the end of respective financial statement period divided by earning share.
PBV : price book value or closing share price at the end of respective period divided by equity per share.
Dividend pay out : dividend per share divided by earnings per share.
Dividend yield : dividend per share divided by closing share price at the end of respective period.
ROI (Return on Investment) : profit after tax divided by total assets.
ROE (Return on Equity) : profit after tax divided by equity
Current ratio : current assets divided by current liabilities.
Leverage ratio : total debt divided by total assets.
Gross profit margin : gross profit divided by net sales.
Operating profit margin : operating profit divided by net sales.
Net profit margin : profit after tax divided by net sales.
Total assets turnover : net sales divided by end of period total assets
Inventory turnover : cost of good sold divided by end of period inventory.
Expense ratio : operating expense divided by premium received.
Loss ratio : claim paid divided by premium received.
Solvency ratio : equity divided by net premiums (premiums after deduction of premiums for reinsurance).
Cash and banks to demand deposits : cash, Bank Indonesia and other banks divided by demand deposits.
Cash and cash to total deposit : cash, Bank Indonesia and other banks divided by demand deposits.

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