scholarly journals Operating Cash Flow Ratios Measure A Retail Firms Ability To Pay

2011 ◽  
Vol 10 (4) ◽  
pp. 51 ◽  
Author(s):  
Thomas L. Zeller ◽  
Brian B. Stanko
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Financial Accounting ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Reports ◽  
Financial Ratio ◽  
Ability To Pay ◽  
Financial Ratio Analysis ◽  
Operating Cash Flow

<span>Analysts derive a broad array of financial ratios from published financial reports to assess business enterprise performance. Only a few, however, may be necessary for meaningful insight. This study explores whether operating cash flow ratios provide unique or redundant insight in financial ratio analysis of retail firms. Adoption of Financial Accounting Standard #95, The Statement of Cash Flows, by the Financial Accounting Standards Board in 1987 provides the impetus for the ongoing interest in cash flow ratios. We find that operating cash flow ratios provide unique insight, relative to traditional accrual-based financial ratios, regarding a retail firms ability to pay. Therefore, financial ratio analysis of a retail firm should include cash flow ratios for predictive, explanatory or descriptive purposes.</span>

scholarly journals Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 77-86
Author(s):  
Christine Herawati Limbong ◽  
Elida Florentina Sinaga Simanjorang ◽  
Nova Jayanti Harahap ◽  
Zulkarnain Nasution
Keyword(s):  
Financial Statements ◽  
Health Condition ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
General Description ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
A Company

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.

Analysis of the Management and Control System of Trade Receivables on the Effectiveness of the Corporate Cash Flow on PT. Enseval Putera Megatrading, tbk

2020 ◽  
Vol 2 (1) ◽  
pp. 75-87
Author(s):  
Syarifah Nuriah ◽  
Abdul Rakhman Laba ◽  
Muhammad Sobarsyah
Keyword(s):  
Control System ◽  
Cash Flow ◽  
Primary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Accounts Receivable ◽  
Corporate Capital ◽  
Financial Ratio Analysis ◽  
Data Source ◽  
And Control

This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.

scholarly journals ANALYSIS OF INDUSTRIES BECOMING SICK BY RATIO ANALYSIS

2014 ◽  
Vol 44 (1) ◽  
pp. 27-32
Author(s):  
A.K.M. Solayman Hoque ◽  
S.K. Biswas ◽  
M. A. Wazed
Keyword(s):  
National Economy ◽  
Business Leaders ◽  
Financial Data ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Political Leaders ◽  
Huge Amount ◽  
Financial Ratio ◽  
Great Problem ◽  
Financial Ratio Analysis

Industries becoming sick has become a great problem everywhere in this industrial world especially in the 3rd world countries. Many researches have been done to analyze the problem and suggest opinions about solving this problem as huge amount of capital is lost if an industry becomes sick and go out of business. If the numbers become multiple, such happenings might affect national economy and thus it draws attention of political and business leaders besides new entrepreneurs of the country. In this paper an attempt has been made to analyze this problem by using financial ratio analysis. Various financial ratios of two numbers of medium and large industries of one industrial corporation in Bangladesh have been calculated by using actual financial data of the industries. The data has been analyzed and a correlation has been shown with various financial ratios with the industries becoming sick. The authors hope that the findings of the analysis will attract attention of academicians, industrialists, political leaders, and the owners of the industries which are becoming sick and will also show a guiding path to new entrepreneurs. DOI: http://dx.doi.org/10.3329/jme.v44i1.19495

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Financial Ratio Analysis of Sharia Bank in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 100
Author(s):  
Esty Apridasari
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Business Units ◽  
Financial Ratio Analysis ◽  
Islamic Financial Institutions ◽  
Standard Set ◽  
Research Period ◽  
Good Rating

The development of Sharia Banking in Indonesia in the last few years is arguably relatively rapid. This progress is indicated by the increasing number of Islamic financial institutions, Sharia Banks and Sharia Business Units. This study analyzes the financial ratios of Sharia Banks in Indonesia to determine the performance and health of Sharia banks from 2014 to 2018. This study uses secondary data by looking at CAR. BOPO, NPF, FDR and NOM as financial ratios. The results show that the analysis of the financial ratios of Sharia Banks in Indonesia from 2014 to 2018, several ratio values are by the standard set by Bank Indonesia, which are CAR, BOPO, and NPF. As for FDR, in the last two years of the research period, the value was still below the standard set by Bank Indonesia. Likewise, for the NOM ratio, the value is still far below the standard set by Bank Indonesia. This research shows that the financial ratio of Sharia Banks in Indonesia is generally still having a good rating; it means that their performance during the research period year is quite good.

scholarly journals Analisis Kinerja Keuangan Usaha Agrowisata Yoga Barista di Desa Singapadu, Kecamatan Sukawati, Kabupaten Gianyar

2018 ◽  
pp. 152
Author(s):  
I NYOMAN TRI ANANTA WIJAYA ◽  
I KETUT SUAMBA ◽  
PUTU UDAYANI WIJAYANTI
Keyword(s):  
Financial Performance ◽  
Business Performance ◽  
Working Hours ◽  
Ratio Analysis ◽  
Internal Constraints ◽  
Financial Reports ◽  
Financial Ratio ◽  
External Constraints ◽  
Gray Area ◽  
Financial Ratio Analysis

Financial Performance Analysis of Yoga Barista Agrotourism in SingapaduVillage, Sukawati District, Gianyar Regency Agrotourism is one type of agribusiness business. All types of businesses need tomake financial reports. Yoga Barista Agrotourism is located in Singapadu Village,Sukawati District, Gianyar Regency. This research discusses the financialperformance of Yoga Barista Agrotourism using financial ratio analysis anddiscriminant analysis (Z-score), as well as the constraints faced during the five yearsperiod from 2012 until 2016. The constraints faced by Yoga Barista Agrotourism werediscussed descriptive-qualitatively which included internal and external constraints. Theresults of this research were that the ratio analysis showed during the year 2012 until theyear 2016, Yoga Barista Agrotourism has a good financial performance. Atlman Zscoremodel analysis showed that in 2012 the Yoga Barista Agrotourism was categorizedinto a gray area and 2013 until 2016 was categorized into healthy category.Constraintsfaced in running the Yoga Barista Agrotourism were internal constraints such asconstraints of working hours and services and external constraints such as civet coffeeproduct supply, land conversion and tourist visit season. Yoga Barista Agrotourism couldimprove financial performance and business health by improving management andimproving business performance.

Remington, Inc.: Instant Insights for Financial Ratios

2017 ◽  
pp. 1-7 ◽  
Author(s):  
Mark E. Haskins
Keyword(s):  
Financial Ratios ◽  
Ratio Analysis ◽  
Planning Tool ◽  
Managerial Performance ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Forward Looking

Traditional financial-ratio analysis is a popular after-the-fact look at financial and managerial performance. This case introduces a means for incorporating rates of improvement, growth, or change into traditional financial-ratio analysis. Indeed, the Delta Factor tables presented in the case easily transform financial-ratio analysis into a forward-looking planning tool.

scholarly journals The Incremental Usefulness Of Income Tax Allocations In Predicting One-Year-Ahead Future Cash Flows

2011 ◽  
Vol 23 (4) ◽  
Author(s):  
Benjamin P. Foster ◽  
Terry J. Ward
Keyword(s):  
Cash Flow ◽  
Income Tax ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Accounting ◽  
Font Size ◽  
Long Time ◽  
Operating Cash Flow ◽  
One Year ◽  
Future Cash Flows

<h2 style="text-align: justify; margin: 0in 34.2pt 0pt 0.5in; mso-hyphenate: none; tab-stops: center 3.25in;"><span style="font-size: 10pt; font-weight: normal; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><span style="font-family: Times New Roman;">Interperiod income tax allocation has been a hotly debated financial accounting issue for a long time.<span style="mso-spacerun: yes;">&nbsp; </span>Critics of interperiod tax allocation frequently question the usefulness of the extra information, particularly considering the FASB&rsquo;s decision usefulness approach stated in its Conceptual Framework.<span style="mso-spacerun: yes;">&nbsp; </span>This study extends the research of Cheung et al. (1997) and Krishnan and Largay (2000) by using the ability to predict future taxes paid and future cash flow as criteria to evaluate the usefulness of interperiod tax allocation. This study extends previous research by examining not only whether interperiod tax allocation included in financial statements is useful, but also by examining whether such information is incrementally useful beyond taxes paid. For predicting future taxes paid and operating cash flow, our analyses provides little evidence that interperiod tax allocation information included in financial statements adds incremental predictive value beyond taxes paid as reported on the cash flow statement.</span></span><span style="letter-spacing: -0.15pt; font-size: 10pt; mso-bidi-font-weight: normal;"></span></h2>

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