Analisis Laporan Keuangan PT. Modernland Realty Tbk
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PT MODERNLAND REALTY Tbk Neraca Konsolidasi
(dalam Rp) |
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| 2004 | 2005 | 2006 | 2007 | ||
| Aktiva | |||||
| Kas dan bank | 4,566,640,276 | 2,408,514,419 | 34,846,184,798 | 34,905,338,048 | |
| Piutang Usaha | |||||
| Pihak ketiga | 9,137,095,187 | 11,257,062,080 | 6,063,019,506 | 9,079,029,875 | |
| Pihak yang mempunyai hubungan istimewa | 288,917,286 | 260,535,536,094 | 279,043,449,047 | 437,376,452,973 | |
| Lain – lain | 3,595,319,341 | 1,601,548,090 | 27,442,048,395 | 17,961,391,442 | |
| Persediaan | 206,754,820,318 | 232,559,105,109 | 206,603,516,343 | 184,161,166,397 | |
| Pajak dan biaya dibayar dimuka | 2,155,216,252 | 1,046,717,835 | 30,580,871,808 | 20,970,722,596 | |
| Tanah untuk pengembangan | 913,387,259,691 | 668,212,182,428 | 726,063,857,163 | 639,557,953,296 | |
| Investasi dan uang muka pada perusahaan asosiasi | 0 | 152,206,499,303 | 219,104,103,225 | 212,350,559,927 | |
| Aktiva pajak tangguhan, bersih | 3,541,731,184 | 18,120,648,501 | 20,074,639,779 | 24,847,940,677 | |
| Aktiva tetap setelah dikurangi akumulasi penyusutan | 110,225,030,637 | 111,967,124,402 | 104,849,205,863 | 103,119,633,790 | |
| Uang muka pembelian tanah dan lainnya | 11,621,752,051 | 12,579,246,001 | 16,763,088,631 | 54,108,505,790 | |
| Dana yang dibatasi penggunaannya | 255,961,486 | 255,961,486 | 4,753,000,000 | 4,753,000,000 | |
| Aktiva lain – lain | 3,659,770,620 | 5,150,698,620 | 7,538,167,738 | 9,300,575,340 | |
| Jumlah Aktiva | 1,269,189,514,329 | 1,477,900,844,368 | 1,683,725,152,296 | 1,752,492,270,151 | |
| Current Assets | 226,498,008,660 | 509,408,483,627 | 584,579,089,897 | 704,454,101,331 | |
| Kewajiban dan Ekuitas | |||||
| Kewajiban | |||||
| Hutang bank dan lembaga keuangan lainnya | 506,166,762,127 | 97,684,142 | 194,499,518,048 | 236,753,645,126 | |
| Wesel bayar | 323,193,637,500 | 8,193,637,500 | 8,193,637,500 | 8,193,637,500 | |
| Hutang anjak piutang | 62,589,759,638 | 62,589,759,638 | 62,589,759,638 | 62,589,759,638 | |
| Hutang | |||||
| Usaha | 4,090,807,479 | 16,356,635,643 | 11,944,069,454 | 13,645,477,600 | |
| Pihak yang mempunyai hubungan istimewa | 3,037,316,902 | 35,947,540,563 | 5,421,841,815 | 2,648,036,177 | |
| Lain – lain | 26,862,993,054 | 71,802,589,938 | 28,112,044,575 | 15,589,943,727 | |
| Uang muka pelanggan | |||||
| Pihak ketiga | 12,967,016,773 | 30,559,038,696 | 38,953,382,638 | 11,636,495,454 | |
| Pihak yang mempunyai hubungan istimewa | 0 | 0 | 81,988,737,602 | 62,426,113,319 | |
| Biaya yang masih harus dibayar | |||||
| Pihak ketiga | 417,137,350,632 | 47,845,938,313 | 47,721,956,304 | 34,663,248,611 | |
| Pihak yang mempunyai hubungan istimewa | 1,310,108,745 | 1,127,439,036 | 979,529,912 | 75,446,619 | |
| Pendapatan ditangguhkan | 0 | 45,566,880,484 | 45,566,880,484 | 90,016,957,116 | |
| Obligasi konversi | 0 | 394,975,047,381 | 394,975,047,381 | 394,975,047,380 | |
| Kewajiban imbalan kerja | 6,570,455,705 | 8,865,042,351 | 11,819,855,002 | 13,798,838,417 | |
| Hutang pajak | 10,320,887,763 | 13,797,172,015 | 12,871,028,310 | 34,086,537,339 | |
| Hutang sewa guna usaha | 935,497,599 | 685,542,364 | 1,430,455,899 | 4,375,002,292 | |
| Uang jaminan keanggotaan yang dapat dikembalikan | 23,036,816,047 | 23,036,816,047 | 23,036,816,047 | 23,036,816,047 | |
| Jumlah Kewajiban | 1,398,219,409,964 | 761,446,764,111 | 970,104,560,609 | 1,008,511,002,362 | |
| Ekuitas | |||||
| Modal saham | 412,895,381,500 | 1,233,422,843,844 | 1,233,422,843,844 | 1,233,422,843,844 | |
| Agio saham | 3,534,943,500 | 3,534,943,500 | 3,534,943,500 | 3,534,943,500 | |
| Saldo laba (defisit) | |||||
| Telah ditentukan untuk cadangan umum | 2,500,000,000 | 2,500,000,000 | 2,500,000,000 | 2,500,000,000 | |
| Belum ditentukan penggunaanya | -547,460,220,635 | -523,003,707,087 | -525,837,195,657 | 495,476,519,555 | |
| Ekuitas, Bersih | -129,029,895,635 | 716,454,080,257 | 713,620,591,687 | 743,981,267,789 | |
| Jumlah Kewajiban dan Ekuitas | 1,269,189,514,329 | 1,477,900,844,368 | 1,683,725,152,296 | 1,752,492,270,151 | |
| Current Liabilities | 357,184,754,935 | 132,300,403,644 | 53,671,593,344 | 40,077,095,004 | |
| PT MODERNLAND REALTY Tbk Laporan Laba-Rugi Konsolidasi
(dalam Rp) |
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| 2004 | 2005 | 2006 | 2007 | ||
| Pendapatan | |||||
| Penjualan bersih | 55,054,665,423 | 441,020,097,897 | 64,109,456,473 | 261,697,290,786 | |
| Lapangan golf dan restoran club house | 17,734,303,856 | 20,065,199,316 | 22,113,114,029 | 27,064,973,327 | |
| Jumlah | 72,788,969,279 | 461,085,297,213 | 86,222,570,502 | 288,762,264,113 | |
| Beban Pokok Penjualan dan Beban Langsung | |||||
| Beban pokok penjualan | 34,432,526,814 | 320,671,364,999 | 28,300,908,135 | 166,041,304,682 | |
| Beban langsung lapangan golf dan retoran club house | 13,694,359,591 | 12,779,140,298 | 13,933,419,600 | 14,387,131,906 | |
| Laba atas penjualan tanah kepada perusahaan asosiasi yang belum derealisasi | 0 | 45,566,880,484 | 0 | 18,655,419,257 | |
| Jumlah | 48,126,886,405 | 379,017,385,781 | 42,234,327,735 | 199,083,855,845 | |
| Laba Kotor | 24,662,082,874 | 82,067,911,432 | 43,988,242,767 | 89,678,408,268 | |
| Beban Usaha | |||||
| Umum dan administrasi | 29,968,371,368 | 48,800,817,707 | 41,465,412,031 | 50,653,023,733 | |
| Penjualan | 2,820,247,825 | 10,901,279,985 | 5,784,395,014 | 3,558,711,567 | |
| Jumlah beban usaha | 32,788,619,193 | 59,702,097,692 | 47,249,807,045 | 54,211,735,300 | |
| Laba (Rugi) Usaha | -8,126,536,319 | 22,365,813,740 | -3,261,564,278 | 35,466,672,968 | |
| Pendapatan (Beban) Lain-lain | |||||
| Beban bunga | -19,393,443,126 | -1,250,621,419 | -5,141,935,527 | -26,690,464,876 | |
| Laba (rugi) kurs, bersih | -18,993,435,007 | 974,978,516 | 171,041,640 | 6,725,989,392 | |
| Penyisihan kerugian atas dana yang dibatasi penggunaanya | -5,310,288,690 | 0 | 0 | 0 | |
| Penghasilan bunga | 81,982,826 | 137,580,440 | 159,369,602 | 3,035,341,095 | |
| Laba penjualan aktiva tetap | 0 | 0 | 204,991,175 | 174,210,000 | |
| Bagian atas rugi perusahaan asosiasi, bersih | 0 | -375,642,334 | -2,757,250,212 | -6,753,543,298 | |
| Lain-lain, bersih | 3,111,134,706 | -105,760,537 | 6,862,087,294 | 37,615,026,706 | |
| Penghasilan (beban) lain-lain, bersih | -40,504,049,291 | -619,465,334 | -501,696,028 | 14,106,559,019 | |
| Laba (rugi) sebelum manfaat pajak tangguhan dan pos luar biasa | -48,630,585,610 | 21,746,348,406 | -3,763,260,306 | 49,573,231,987 | |
| Manfaat (beban) pajak, bersih | 2,651,992,990 | 3,210,165,142 | 929,771,736 | -19,212,555,885 | |
| Laba (rugi) sebelum pos luar biasa | -45,978,592,620 | 24,956,513,548 | -2,833,488,570 | 30,360,676,102 | |
| Laba (Rugi) Bersih | -45,978,592,620 | 24,956,513,548 | -2,833,488,570 | 30,360,676,102 | |
| Laba (Rugi) Bersih per saham dasar | -56 | 18 | 1 | 12 | |
| Laba (Rugi) bersih per saham lusinan | -28 | 12 | 1 | 9 | |
| Liquidity | |||||
| 2004 | 2005 | 2006 | 2007 | ||
| Current ratio | 0.634 | 3.850 | 10.892 | 17.577 | |
| Quick ratio | 0.055 | 2.093 | 7.042 | 12.982 | |
| Cash ratio | 0.013 | 1.169 | 4.732 | 6.170 | |
| Efficiency | |||||
| 2004 | 2005 | 2006 | 2007 | ||
| Inventory turnover ratio | 0.014 | 0.047 | 0.028 | 0.019 | |
| Days sales outstanding | 22.988 | 429.090 | 552.170 | 920.456 | |
| Fixed asset turnover | 0.026 | 0.097 | 0.055 | 0.035 | |
| Total Asset turn over | 0.002 | 0.007 | 0.003 | 0.002 | |
| Leverage ratios | |||||
| 2004 | 2005 | 2006 | 2007 | ||
| Debt ratio | 1.102 | 0.515 | 0.576 | 0.575 | |
| Equity ratio | -0.102 | 0.485 | 0.424 | 0.425 | |
| Debt to equity ratio | -10.836 | 1.063 | 1.359 | 1.356 | |
| Profitability | |||||
| 2004 | 2005 | 2006 | 2007 | ||
| Return on assets | -0.036 | 0.017 | -0.002 | 0.017 | |
| Return on equity | -0.111 | 0.020 | -0.002 | 0.025 | |
| Net profit margin | -16.303 | 2.289 | -0.490 | 8.531 | |
| Basic Earning Power | 0.330 | 0.033 | 0.029 | 0.020 | |
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