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Based on the Balance Sheet and Profit and Loss Calculation presented, you are asked to conduct an analysis to assessPT Spirit Baru's financial condition in terms of the following aspects: a. Liquidity b. Solvency c. Activity d. Profitability

note : PT New Spirit is the company. would very helpful if you do this on excel and give me the link on Gdrive etc

CASE 2 BALANCE PT. NEW SPIRIT as of December 31, 2006, 2007, 2008 and 2009 in IDR 1,000,-) Description Description 2006 2007 2008 2009 Bank cash Account receivable Merchandise Inventory Advance Insurance Total Current Assets 100,000 490,000 640,000 40,000 1,270,000 70,000 640,000 760,000 20,000 1,490,000 110,000 800,000 840,000 60,000 1.810,000 100,000 950,000 850,000 90,000 1,990,000 Long term investment Office Supplies (net) Office Building & Warehouse (net) Total Fixed Assets 210,000 800,000 500,000 1,510,000 210,000 740,000 490,000 1,440,000 230,000 790,000 480,000 1,500,000 280,000 830,000 470,000 1,580,000 TOTAL ASSETS 2,780,000 2,930,000 3,310,000 3,570,000 Accounts payable Interest Payable Tax payable Other Current Debt Amount of Current Debt 260.000 30,000 10,000 30,000 330.000 330,000 50,000 30,000 50,000 460,000 410,000 90,000 70,000 40,000 610,000 530,000 110,000 90,000 30,000 760,000 Investment Credit Debt Total Long-Term Debt 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Priority Share 6% Shares Nominal fee Rp 10,000,- Retained profit Total Capital 400,000 800,000 650.000 1,850.000 400,000 800,000 670,000 1,870,000 400,000 1,000,000 700.000 2.100.000 400,000 1,000,000 810,000 2,210,000 NUMBER OF PASSIVES 2,780,000 2,930,000 3,310,000 3,570,000 INCOME SUMMARY PT. NEW SPIRIT for the accounting period ending in December 31, 2006, 2007, 2008 & 2009 in IDR 1,000,-) Description Description 2006 2007 2008 2009 Sales (net) 1,600,000 2,000,000 2,400,000 3,000,000 Cost of Goods Sold (HPP) 1,000,000 1,320,000 1,520,000 1,950.000 Gross profit 600,000 680,000 880,000 1,050,000 Operating Cost 560,000 600,000 700,000 700,000 Net profit before tax 40,000 80,000 180,000 350,000 Income tax 10,000 30,000 70,000 140,000 Net profit after tax 30,000 50,000 110,000 210,000 Dividends paid 30,000 30,000 80,000 100,000 Moved to Profit Yang Detained 20,000 30,000 110.000 Bag. Priority Stock Dividend 6% 24,000 24,000 24,000 24,000 Bag, Common Stock Dividend 6,000 6,000 56,000 76,000 Based on the Balance Sheet and Profit and Loss Calculation presented, you are asked to conduct an analysis to asse PT Spirit Baru's financial condition in terms of the following aspects: a. Liquidity 6. Solvency c. Activity d. Profitability