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    Rizki Yusuf
    The document analyzes the vertical and horizontal analysis of PT Mandom Indonesia's income statement from 2017 to 2021. Some key points: 1. Sales revenue decreased from 2017 to 2021 based on both analyses. 2. Cost of goods sold increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 3. Gross profit decreased from 2017 to 2021 based on both analyses. 4. Operating expenses increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 5. Net income was negative in 2021 but positive from 2017 to 2020, decreasing each year based on both analyses.

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    Untitled

    Uploaded by

    Rizki Yusuf
    30 views4 pages
    The document analyzes the vertical and horizontal analysis of PT Mandom Indonesia's income statement from 2017 to 2021. Some key points: 1. Sales revenue decreased from 2017 to 2021 based on both analyses. 2. Cost of goods sold increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 3. Gross profit decreased from 2017 to 2021 based on both analyses. 4. Operating expenses increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 5. Net income was negative in 2021 but positive from 2017 to 2020, decreasing each year based on both analyses.

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    The document analyzes the vertical and horizontal analysis of PT Mandom Indonesia's income statement from 2017 to 2021. Some key points: 1. Sales revenue decreased from 2017 to 2021 based on both analyses. 2. Cost of goods sold increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 3. Gross profit decreased from 2017 to 2021 based on both analyses. 4. Operating expenses increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 5. Net income was negative in 2021 but positive from 2017 to 2020, decreasing each year based on both analyses.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    30 views4 pages

    Untitled

    Uploaded by

    Rizki Yusuf
    The document analyzes the vertical and horizontal analysis of PT Mandom Indonesia's income statement from 2017 to 2021. Some key points: 1. Sales revenue decreased from 2017 to 2021 based on both analyses. 2. Cost of goods sold increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 3. Gross profit decreased from 2017 to 2021 based on both analyses. 4. Operating expenses increased from 2017 to 2021 based on vertical analysis but decreased from 2020 to 2021 based on horizontal analysis. 5. Net income was negative in 2021 but positive from 2017 to 2020, decreasing each year based on both analyses.

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    VERTICAL ANALYSIS

    PT MANDOM INDONESIA
    INCOME STATEMENT
    2017-2021
      2021 2020 2019 2018 2017

    SALES REVENUE Rp 100,00% Rp 100,00% Rp 100,00% Rp 100,00% Rp 100,00%


    1.850.311.080.131 1.989.005.993.587 2.804.151.670.769 2.648.754.344.347 2.706.394.847.919

    COST OF GOODS SOLD Rp 83,48% Rp 77,14% Rp 66,83% Rp 63,64% Rp 62,79%


    1.544.655.239.334 1.534.276.464.935 1.873.937.759.675 1.685.791.739.001 1.699.417.758.295

    Rp Rp Rp Rp Rp
    GROSS PROFIT 305.655.840.797 16,52% 454.729.528.652 22,86% 930.213.911.094 33,17% 962.962.605.346 36,36% 1.006.977.089.624 37,21%

                       
    OPERATING EXPENSES :
    Rp 11,48% Rp 17,02% Rp 18,19% Rp 20,69% Rp 21,02%
    SELLING EXPENSE 212.450.600.368 338.502.956.399 510.131.022.209 548.089.824.378 568.987.731.498
    GENERAL EXPENSE Rp Rp Rp Rp Rp
    192.730.194.412 10,42% 184.836.671.765 9,29% 229.289.192.021 8,18% 229.749.812.470 8,67% 212.668.813.623 7,86%

    Rp Rp Rp Rp Rp
    TOTAL OPERATING EXPENSE 21,90% 26,31% 26,37% 29,37% 28,88%
    405.180.794.780 523.339.628.164 739.420.214.230 777.839.636.848 781.656.545.121

    OPERATING INCOME -Rp -Rp Rp Rp Rp


    -5,06% -2,88% 7,17% 8,86% 8,98%
    BEFORE TAXES 93.661.666.121 57.357.757.687 200.992.358.094 234.625.954.664 243.083.045.787

    TAXES RELATED TO Rp Rp -Rp -Rp -Rp


    0,93% 0,13% -1,99% -2,32% -2,36%
    OPERATIONS 17.154.047.344 2.581.170.474 55.843.013.533 61.576.511.908 63.956.663.719

    NET INCOME -Rp -4,13% -Rp -2,75% Rp 5,18% Rp 6,53% Rp 6,62%


    76.507.618.777 54.776.587.213 145.149.344.561 173.049.442.756 179.126.382.068
    HORIZONTAL ANALYSIS
    PT MANDOM INDONESIA
    INCOME STATEMENT
    2017-2021
      2021 2020 2019 2018 2017 2021 2020 2019 2018 2017

    Rp Rp
    SALES REVENUE Rp 1.850.311.080.131 Rp 1.989.005.993.587 2.804.151.670.769 Rp 2.648.754.344.347 2.706.394.847.919 68,37% 73,49% 103,61% 97,87% 100%

    Rp Rp
    COST OF GOODS SOLD Rp 1.544.655.239.334 Rp 1.534.276.464.935 Rp 1.685.791.739.001 90,89% 90,28% 110,27% 99,20% 100%
    1.873.937.759.675 1.699.417.758.295

    Rp Rp Rp Rp
    GROSS PROFIT Rp 305.655.840.797 30,35% 45,16% 92,38% 95,63% 100%
    454.729.528.652 930.213.911.094 962.962.605.346 1.006.977.089.624

                       
    OPERATING EXPENSES :
    Rp Rp Rp Rp
    Rp 212.450.600.368 338.502.956.399 510.131.022.209 548.089.824.378 568.987.731.498 37,34% 59,49% 89,66% 96,33% 100%
    SELLING EXPENSE

    Rp Rp Rp Rp
    GENERAL EXPENSE Rp 192.730.194.412 184.836.671.765 229.289.192.021 229.749.812.470 212.668.813.623 90,62% 86,91% 107,82% 108,03% 100%

    TOTAL OPERATING Rp Rp Rp Rp
    Rp 405.180.794.780 51,84% 66,95% 94,60% 99,51% 100%
    EXPENSE 523.339.628.164 739.420.214.230 777.839.636.848 781.656.545.121

    OPERATING INCOME -Rp Rp Rp Rp


    -Rp 93.661.666.121 -38,53% -23,60% 82,68% 96,52% 100%
    BEFORE TAXES 57.357.757.687 200.992.358.094 234.625.954.664 243.083.045.787

    TAXES RELATED TO Rp -Rp -Rp -Rp


    OPERATIONS Rp 17.154.047.344 2.581.170.474 55.843.013.533 61.576.511.908 63.956.663.719 -26,82% -4,04% 87,31% 96,28% 100%

    NET INCOME -Rp 76.507.618.777 -Rp Rp Rp Rp -42,71% -30,58% 81,03% 96,61% 100%
    54.776.587.213 145.149.344.561 173.049.442.756 179.126.382.068
    Yang dianalisis pada laporan posisi keuangan

    1. Aktiva lancar : cash, piutang pihak ke 3 dan persediaan


    2. Aktiva tetap : properti dan aktiva tetap
    3. Liabilities dan Equity : liabilities jangka pendek dan liabilities jangka panjang dan ekuitas
    4. Pada laporan laba rugi
    a) Pendapatan
    b) Biaya
    c) Laba kotor
    d) Beban beban
    e) Keuntungan
    3. Liabilities dan Equity : liabilities jangka pendek dan liabilities jangka panjang dan ekuitas

    Liabilities jangka pendek


    2017 2018 2019 2020 2021
    Rp 259.806.845.843 Rp 231.533.842.787 Rp 255.852.750.863 Rp 131.087.175.475 Rp 176.837.470.021
    Liabilities jangka pendek dari tahun 2017 sampai 2021 mengalami turun naik

    Liabilities jangka panjang


    2017 2018 2019 2020 2021
    Rp 243.674.007.163 Rp 241.146.503.875 Rp 276.196.052.914 Rp 317.715.961.088 Rp 304.118.699.225
    Liabilities jangka panjang dari tahun 2017 sampai 2021 mengalami penurunan di tahun 2018, dan mengalami kenaikan di tahun
    2019 dan 2020, pada tahun 2021 kembali mengalami penurunan.

    Ekuitas

    2017 2018 2019 2020 2021

    Rp 1.858.326.336.424 Rp 1.972.463.165.139 Rp 2.019.143.817.162 Rp 1.865.986.919.439 Rp 1.819.848.695.714


    Ekuitas dari tahun 2017 sampai 2020 mengalami kenaikan, tetapi di tahun 2021 mengalami penurunan

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