CASH FLOW
COVERAGE
By:
RESTY YOSNA PANIMBA
The
meaning of Financial Statement Analysis
Financial
Statement Analysis is a method who can be used by user of Financial Statement
to get more information about a company Financial
analysis is the process of reviewing and interpreting financial statements
and reports
Scope of
Financial Statement Analysis
•
Liquidity
Analysis
•
Solvency
Analysis
•
Profitability
Analysis
•
Cash
Flow Analysis
•
Risk
Analysis
•
Bankruptcy
Analysis
What is
the Solvency Analysis?
solvency analysis is an
analysis of company’s ability to pay all of the liability, current liability or
long-term liability
Scope of
Solvency Ratio
•
total debt to total capital ratio
•
total debt to equity capital ratio)
•
short-term debt to total debt ratio
•
long-term debt to equity capital
ratio
•
Cash Flow Coverage
What is
Cash flow coverage?
Cash flow
coverage is one of ratio of solvency
analysis that showed is a company
solvable or not by composition cash flow to amount of liability.
Formula
Of cash flow coverage
Years
|
Cash flow from operating activities
|
Total Liability
|
Ratio
|
2010
|
109,300,679
|
173,430,088
|
0,630229047
|
2011
|
81,793,084
|
219,881,637
|
0,371986879
|
 |
|||||
Conclusion
1. From the calculate, it shows that in 2010 PT. ACE Hardware Indonesia Tbk able to provide cash from activity operation
to cover total liability about 63% and in 2011 the company provide 37,2% of cash from operation activity
to cover total liability.
2. Based on this result indicates that PT.ACE Hardware Indonesia tbk in 2010 and 2012 is solvent because it can pay all of its liability but in 2011 the company has decrease solvency from previous year.
2. Based on this result indicates that PT.ACE Hardware Indonesia tbk in 2010 and 2012 is solvent because it can pay all of its liability but in 2011 the company has decrease solvency from previous year.
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