With the given data, find the Interval Measure From 2014-2018.
Income Statement in millions of Rupiah) Column1 Column2 Net Sales Cost of goods sold GROSS PROFIT (EBIT) Marketing and selling expenses General and administration expenses Other (expenses/income), 2014 34.511.534,00 -17.412.413,00 17.099.121,00 2015 36.484.030,00 -17.835.061,00 18.648.969,00 2016 40.053.732,00 -19.594.636,00 20.459.096,00 2017 41.204.510,00 -19.984.776,00 21.219.734,00 2018 41.802.073,00 -20.709.800,00 21.092.273,00 -6.613.992,00 -7.239.165,00 -7.791.556,00 -7.839.387,00 -7.719.088,00 -2.705.822,00 -3.465.924,00 -3.960.830,00 -3.875.371,00 -3.917.171,00 net -16.979,00 4.479,00 951,00 -9.212,00 2.822.616,00 7.762.328,00 10.458,00 7.939.401,00 10.616,00 8.707.661,00 7.468,00 9.495.764,00 3.579,00 12.278.630,00 15.776,00 -96.064,00 -120.527,00 -143.244,00 -127.682,00 -108.642,00 OPERATING PROFIT Finance income Finance costs (interest expense) PROFIT BEFORE INCOME TAX Income tax expense PROFIT FOR THE YEAR Other comprehensive Items that will not be reclassified to profit or loss 7.676.722,00 -1.938.199,00 5.738.523,00 7.829.490,00 -1.977.685,00 5.851.805,00 8.571.885,00 -2.181.213,00 6.390.672,00 9.371.661,00 -2.367.099,00 7.004.562,00 12.185.764,00 -3.076.319,00 9.109.445,00 Remeasurements of long-term employee benefits obligations Related tax on other comprehensive income 16.775,00 .577.554,00 136.891,00 369.000,00 -4.194,00 144.389,00 -34.223,00 -92.250,00 12.581,00 -433.165,00 102.668,00 276.750,00 5.738.523,00 5.864.386,00 5.957.507,00 7.107.230,00 9.386.195,00 Total other comprehensive income, net of tax TOTAL COMPREHENSIVE INCOME FOR THE YEAR Earnings before interest, tax, depreciation, and amortization (EBITDA) BASIC EARNINGS PER SHARE 9.258.495,00 10.149.844,00 13.055.881,00 752,00 766,00 838,00 918,00 1.194,00 Balance Sheet (millions of Rupiah) Columni ASSETS Current Assets Column2 2014 2016 2017 2018 859.127, 00 6 28 159,00 373.835.00 404,784,00 351.667.00 Trade debtors Third parties Related Parties 2.464.145,00 431.370,00 2.822.930,00 421.696,00 3.290.899,00 417.368,00 4.346.917,00 368.637,00 4.485.405,00 498.066.00 Advances and other 116.603.00 138.188.00 85.188.00 72.986.00 Third parties Related parties 0.142.00 219.458 00 16.409.00 599,00 2.318.130,00 2.297.502,00 95.181,00 285902,00 9 2.172.00 27.763,00 2.658.073.00 47.063,00 164.820,00 Prepaid taxes Prepaid Expenses 19,179,00 14.179,00 85.615,00 2.393.540,00 3.707,00 10937801 175.201,00 7.941.635,00 86.290,00 6.337.170,00 6.623.-14.00 6.588 109,00 8.325.029,00 Total Current Assets Non-Current Assets Fixed Assets Goodwill Intangible assets 61.925,00 452.240,00 9320.917.00 61.925.00 431 021.00 9.529.476,00 61.925.00 409.802,00 10.422.133.00 61.925,00 390.838.00 10.627.387,00 61.925,00 434,205.00 Other non-current assets Total Non.Current Assets Total Assets 81.310,00 7.943.500,00 14.280.670,00 292.968,00 9.106.831,00 15.729.945,00 156.383.00 10.157.586,00 16.745.695,00 89.882,00 10.964.778,00 18.906.413,00 74.424,00 11.197.941,00 19.522.970,00 LIABILITIES Current Liabilities 1.250.000,00 1.700.000,00 2.392.970,00 3.450.000,00 460.000,00 Trade Creditors Third parties 4.365.358,00 266.189,00 4.514.999,00 327231,00 4.295.353,00 346,557,00 4.291,308,00 2 35 802,00 4.288.383,00 284.217,00 Related parties Taxes payable Corporate income 198.361,00 259.143,00 1.141.375,00 190.195,00 439.079,00 1.119.513,00 286.191,00 412.286,00 1.659,753,00 190.638.00 263.924.00 2 288.992,00 948.467,00 62.999,00 2.681.273,00 Other payables 864.276,00 481.096,00 1.132.076,00 640.669,00 1.208.673,00 131.640,00 965.798,00 709.313,00 1338.860,00 772.680,00 Related parties 39.034,00 8.864.832,00 63.240,00 10.127.542,00 144.651,00 10.878.074,00 146.529,00 12.532.304,00 297.907,00 11.134.786,00 246.093,00 372.041,00 245.152,00 344.965,00 398.047,00 Long-term employee benefits obligations current portion Total Current Liabilities Non-Current Liabilities Deferred tax liabilities Long-term employee benefits obligations non current portion Total Non-Current Liabilities TOTAL LIABILITIES 570.963,00 403.002,00 918.211,00 855.756,00 412,004,00 817,056,00 9.681.888,00 775.043,00 10.902.585,00 1.163.363.00 12.041.437,00 1.200.721.00 13.733.025,00 810.051,00 11.944.837,00 76.300,00 96.000.00 76.300,00 96.000,00 76.300,00 96.000.00 76.300,00 96.000,00 76.300,00 96.000.00 EQUITY Share capital (Authorised, issued and fully paid-up: 7,630,000,000 common shares with par valye of Rp 10 (full amount) per share) Additional paid-in capital Appropriated retained earnings Unappropriated retained earnings TOTAL EQUITY TOTAL LIABILITES AND EQUITIES 15.260,00 15.260,00 15.260.00 15.260,00 15.260,00 4.411.222,00 4.598.782,00 4,639.800.00 4.827.360,00 4.516.698.00 4.704.258,00 4.985.828,00 5.173.388,00 7.390.573,00 7.578.133,00 | 14.780.670,00 15.729.945,00 16.745.695,00 18.906.413,00 19.522.970,00 Analysis of Financial Ratio: 2014 Current Assets Cash Account Receivable (trade debtors) Inventory Net Fixed Assets Total Assets 2015 6.480.142.00 743.643,00 3.070.070,50 2.311.745,50 7.834.471.00 15.005.307,50 2016 6.605.611.50 500.997,00 3.476.441,50 2.307.816,00 8.925, 196,50 16.237.820,00 2017 7.264.872.00 389.309,50 4.211.905,50 2.355.835,00 9.925,804,50 17.826.054,00 2018 8.133.332.00 378.225,50 4.849.512,50 2.525.806,50 10.524.760,00 19.214.591,50 1 Current Liabilities Long-term debt Total debt Account Payable 9.496.187,00 796.049,50 10.292.236,50 4.736.858,50 10.502.808,00 969 203,00 11.472.011,00 4.742.040,00 11.705.189,00 1.182.042,00 12.887.231,00 4.584.510,00 11.833.545,00 1.005 386,00 12.838.931,00 4.549.855,00 Total Equity 4.713.071,00 4.765.809,00 4.938.823,00 6.375.760,50 34.511.534,00 17.412.413,00 96.064,00 7.762.328,00 354.454,00 26.749.206,00 36.484.030,00 17.835.061,00 120.527,00 7.939.401,00 483.303,00 28.544.629,00 40.053.732,00 19.594.636,00 143 244,00 8.707.661,00 529.615,00 31.346.071,00 41.204.510,00 19.984.776,00 127.682,00 9.495.764,00 632.861,00 31.708.746,00 41.802.073,00 20.709.300,00 108.642,00 12.278.530,00 754.590,00 29.523.443,00 COGS Interest Expense EBIT Depreciation Operating Expense Non-cash Charges Net Income Average daily operating costs = (COGS+Annual Operating Expenses -Noncash Charges)/365 5.738.523,00 5.851.805,00 6.390.672,00 7.004.562,00 9.109.445,00 Operating Cycle Account Payable Turnover Account Payable Period Cash Cycle 78,02472502 3,765166513 96,94126376 -18,91653874 74,66892363 4,132111075 88,33257224 -13,66364861 80,33686786 4,359195639 83,73104357 -3,394175709 86,86021411 4.551749451 80,18894799 6,671266122 1. Liquidity Ratio: 2014 Liquidity Ratios Current Ratio Quick Ratio Cash Ratio Net Working Capital to Total Assets Interval Measure 2015 0,682394102 0,438954762 0,078309642 -0,200998547 2016 0,628937661 0,409204424 0,047701243 -0,240007372 2017 0,620653968 0,419389811 0,033259565 -0,249091414 2018 0,687311537 0,473866918 0,031962147 -0,192572074 Income Statement in millions of Rupiah) Column1 Column2 Net Sales Cost of goods sold GROSS PROFIT (EBIT) Marketing and selling expenses General and administration expenses Other (expenses/income), 2014 34.511.534,00 -17.412.413,00 17.099.121,00 2015 36.484.030,00 -17.835.061,00 18.648.969,00 2016 40.053.732,00 -19.594.636,00 20.459.096,00 2017 41.204.510,00 -19.984.776,00 21.219.734,00 2018 41.802.073,00 -20.709.800,00 21.092.273,00 -6.613.992,00 -7.239.165,00 -7.791.556,00 -7.839.387,00 -7.719.088,00 -2.705.822,00 -3.465.924,00 -3.960.830,00 -3.875.371,00 -3.917.171,00 net -16.979,00 4.479,00 951,00 -9.212,00 2.822.616,00 7.762.328,00 10.458,00 7.939.401,00 10.616,00 8.707.661,00 7.468,00 9.495.764,00 3.579,00 12.278.630,00 15.776,00 -96.064,00 -120.527,00 -143.244,00 -127.682,00 -108.642,00 OPERATING PROFIT Finance income Finance costs (interest expense) PROFIT BEFORE INCOME TAX Income tax expense PROFIT FOR THE YEAR Other comprehensive Items that will not be reclassified to profit or loss 7.676.722,00 -1.938.199,00 5.738.523,00 7.829.490,00 -1.977.685,00 5.851.805,00 8.571.885,00 -2.181.213,00 6.390.672,00 9.371.661,00 -2.367.099,00 7.004.562,00 12.185.764,00 -3.076.319,00 9.109.445,00 Remeasurements of long-term employee benefits obligations Related tax on other comprehensive income 16.775,00 .577.554,00 136.891,00 369.000,00 -4.194,00 144.389,00 -34.223,00 -92.250,00 12.581,00 -433.165,00 102.668,00 276.750,00 5.738.523,00 5.864.386,00 5.957.507,00 7.107.230,00 9.386.195,00 Total other comprehensive income, net of tax TOTAL COMPREHENSIVE INCOME FOR THE YEAR Earnings before interest, tax, depreciation, and amortization (EBITDA) BASIC EARNINGS PER SHARE 9.258.495,00 10.149.844,00 13.055.881,00 752,00 766,00 838,00 918,00 1.194,00 Balance Sheet (millions of Rupiah) Columni ASSETS Current Assets Column2 2014 2016 2017 2018 859.127, 00 6 28 159,00 373.835.00 404,784,00 351.667.00 Trade debtors Third parties Related Parties 2.464.145,00 431.370,00 2.822.930,00 421.696,00 3.290.899,00 417.368,00 4.346.917,00 368.637,00 4.485.405,00 498.066.00 Advances and other 116.603.00 138.188.00 85.188.00 72.986.00 Third parties Related parties 0.142.00 219.458 00 16.409.00 599,00 2.318.130,00 2.297.502,00 95.181,00 285902,00 9 2.172.00 27.763,00 2.658.073.00 47.063,00 164.820,00 Prepaid taxes Prepaid Expenses 19,179,00 14.179,00 85.615,00 2.393.540,00 3.707,00 10937801 175.201,00 7.941.635,00 86.290,00 6.337.170,00 6.623.-14.00 6.588 109,00 8.325.029,00 Total Current Assets Non-Current Assets Fixed Assets Goodwill Intangible assets 61.925,00 452.240,00 9320.917.00 61.925.00 431 021.00 9.529.476,00 61.925.00 409.802,00 10.422.133.00 61.925,00 390.838.00 10.627.387,00 61.925,00 434,205.00 Other non-current assets Total Non.Current Assets Total Assets 81.310,00 7.943.500,00 14.280.670,00 292.968,00 9.106.831,00 15.729.945,00 156.383.00 10.157.586,00 16.745.695,00 89.882,00 10.964.778,00 18.906.413,00 74.424,00 11.197.941,00 19.522.970,00 LIABILITIES Current Liabilities 1.250.000,00 1.700.000,00 2.392.970,00 3.450.000,00 460.000,00 Trade Creditors Third parties 4.365.358,00 266.189,00 4.514.999,00 327231,00 4.295.353,00 346,557,00 4.291,308,00 2 35 802,00 4.288.383,00 284.217,00 Related parties Taxes payable Corporate income 198.361,00 259.143,00 1.141.375,00 190.195,00 439.079,00 1.119.513,00 286.191,00 412.286,00 1.659,753,00 190.638.00 263.924.00 2 288.992,00 948.467,00 62.999,00 2.681.273,00 Other payables 864.276,00 481.096,00 1.132.076,00 640.669,00 1.208.673,00 131.640,00 965.798,00 709.313,00 1338.860,00 772.680,00 Related parties 39.034,00 8.864.832,00 63.240,00 10.127.542,00 144.651,00 10.878.074,00 146.529,00 12.532.304,00 297.907,00 11.134.786,00 246.093,00 372.041,00 245.152,00 344.965,00 398.047,00 Long-term employee benefits obligations current portion Total Current Liabilities Non-Current Liabilities Deferred tax liabilities Long-term employee benefits obligations non current portion Total Non-Current Liabilities TOTAL LIABILITIES 570.963,00 403.002,00 918.211,00 855.756,00 412,004,00 817,056,00 9.681.888,00 775.043,00 10.902.585,00 1.163.363.00 12.041.437,00 1.200.721.00 13.733.025,00 810.051,00 11.944.837,00 76.300,00 96.000.00 76.300,00 96.000,00 76.300,00 96.000.00 76.300,00 96.000,00 76.300,00 96.000.00 EQUITY Share capital (Authorised, issued and fully paid-up: 7,630,000,000 common shares with par valye of Rp 10 (full amount) per share) Additional paid-in capital Appropriated retained earnings Unappropriated retained earnings TOTAL EQUITY TOTAL LIABILITES AND EQUITIES 15.260,00 15.260,00 15.260.00 15.260,00 15.260,00 4.411.222,00 4.598.782,00 4,639.800.00 4.827.360,00 4.516.698.00 4.704.258,00 4.985.828,00 5.173.388,00 7.390.573,00 7.578.133,00 | 14.780.670,00 15.729.945,00 16.745.695,00 18.906.413,00 19.522.970,00 Analysis of Financial Ratio: 2014 Current Assets Cash Account Receivable (trade debtors) Inventory Net Fixed Assets Total Assets 2015 6.480.142.00 743.643,00 3.070.070,50 2.311.745,50 7.834.471.00 15.005.307,50 2016 6.605.611.50 500.997,00 3.476.441,50 2.307.816,00 8.925, 196,50 16.237.820,00 2017 7.264.872.00 389.309,50 4.211.905,50 2.355.835,00 9.925,804,50 17.826.054,00 2018 8.133.332.00 378.225,50 4.849.512,50 2.525.806,50 10.524.760,00 19.214.591,50 1 Current Liabilities Long-term debt Total debt Account Payable 9.496.187,00 796.049,50 10.292.236,50 4.736.858,50 10.502.808,00 969 203,00 11.472.011,00 4.742.040,00 11.705.189,00 1.182.042,00 12.887.231,00 4.584.510,00 11.833.545,00 1.005 386,00 12.838.931,00 4.549.855,00 Total Equity 4.713.071,00 4.765.809,00 4.938.823,00 6.375.760,50 34.511.534,00 17.412.413,00 96.064,00 7.762.328,00 354.454,00 26.749.206,00 36.484.030,00 17.835.061,00 120.527,00 7.939.401,00 483.303,00 28.544.629,00 40.053.732,00 19.594.636,00 143 244,00 8.707.661,00 529.615,00 31.346.071,00 41.204.510,00 19.984.776,00 127.682,00 9.495.764,00 632.861,00 31.708.746,00 41.802.073,00 20.709.300,00 108.642,00 12.278.530,00 754.590,00 29.523.443,00 COGS Interest Expense EBIT Depreciation Operating Expense Non-cash Charges Net Income Average daily operating costs = (COGS+Annual Operating Expenses -Noncash Charges)/365 5.738.523,00 5.851.805,00 6.390.672,00 7.004.562,00 9.109.445,00 Operating Cycle Account Payable Turnover Account Payable Period Cash Cycle 78,02472502 3,765166513 96,94126376 -18,91653874 74,66892363 4,132111075 88,33257224 -13,66364861 80,33686786 4,359195639 83,73104357 -3,394175709 86,86021411 4.551749451 80,18894799 6,671266122 1. Liquidity Ratio: 2014 Liquidity Ratios Current Ratio Quick Ratio Cash Ratio Net Working Capital to Total Assets Interval Measure 2015 0,682394102 0,438954762 0,078309642 -0,200998547 2016 0,628937661 0,409204424 0,047701243 -0,240007372 2017 0,620653968 0,419389811 0,033259565 -0,249091414 2018 0,687311537 0,473866918 0,031962147 -0,192572074
