# Jawaban Forum sesi 6

```1. Perhitungan rasio East Coast Yachts
Current Ratio
Total Current asset / Total Current liabilities
17,406,200 / 22,754,600 = 0,76
Quick Ratio
(Current asset - Inventory) / Total current liabilities
17,406,200 – 7,290,100 = 10,116,100
10,116,100 / 22,754,600 = 0,44
Total Asset Turnover
Sales / Average total asset
231,900,000 / 111,629,300 = 2,07
Inventory Turnover
Cost of goods sold / Average inventory
170,157,000 / 7,290,100 = 23,34
Receivables Turnover
Credit sales / Accounts receivable
231,900,000 / 6,501,900 = 35,66
Debt Ratio
Current liabilities + long term debt / Total asset
22,754,600 + 40,100,000
= 62,854,600 / 129,035,500 = 0,48
Debt-Equity Ratio
Current liabilities + long term debt / Total equity
22,754,600 + 40,100,000
= 62,854,600 / 66,180,900 = 0,94
Equity Multiplier
Total asset / Total equity
129,035,500 / 66,180,900 = 1,94
Interest Coverage
Earnings before interest and taxes / Interest expense
26,464,900 / 4,170,100 = 6,34
Profit Margin
Net income / Net sales
17,612,892 / 231,900,000 = 7,60 %
Return on Asset (ROA)
Net income / Total asset
17,612,892 / 129,035,500 = 13,64 %
Return on Equity (ROE)
Net income / Total equity
17,612,892 / 66,180,900 = 26,61%
2. Compare the performance of East Coast Yachts to the industry. For each ratio,
comment on why it might be viewed as positive or negative relative to the industry.
Suppose you create an inventory ratio calculated as inventory divided by current
liabilities. How do you interpret this ratio? How does East Coast Yachts compare to
the industry average?
&middot; Dari sisi Rasio likuiditas, Current ratio East Coast Yachts berada di bawah rasio median
industri. Hal ini berarti perusahaan memiliki likuiditas yang lebih sedikit dibandingkan industri