Final test Wijayanthi Harun Financial Statement

A.      FINANCIAL STATEMENT ANALYSIS

Definiton and Objective

B.      TYPES OF ANALYSIS:

1.       Bussiness Activity Analysis

2.       Liquidity Analysis

3.       Solvability Analysis

4.       Profitability Analysis

5.       Cash Flow Analysis

6.       Risk Analysis

7.       Investment Analysis

8.       Bankruptcy Analysis

C.      FORMULA

                       Dividen Per Equity Share

DPR =                                                                                    x 100%

                            Earnings per Share

                Retained Earning per Equity Share

RER =                                                                                       x 100%

                       Earning per Equity Share

    

D.      CALCULATE DIVIDEND PAYOUT RATIO AND RETAINED EARNINGS FROM PT  SATRIA JAYA:

Net Profit	$ 10,000
Provision for Taxation	$ 5,000
Preference Dividend	$ 2,000
Number of Equity Shares	$ 3,000

E.       DPR= ($ 3,000 / $ 5,000) x 100%

              = 40 %

RER = ($ 2,000 / $ 5,000) x 100%

              = 60 %

F.       Conclution