Tabel Financial Performance

8/11/2019 Tabel Financial Performance

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Lower is better COGS to Revenue 83.83%Lower is better Operatin Expense to Revenue 3.46%

Market AspectsEarnings per share 55RpBook Value per share 295Rp

Return AspectHigher is better Return on Assets 15.61%Higher is better Return on Equity 19.00%

DebtLower is better Debt to equity 21.82%Lower is better Debt to Capital 64.00%

Revenue AspectsHigher is better Gross Profit Margin 8%Higher is better Operatin Profit Margin 8%Higher is better Net Profit Margin 50%Lower is better COGS to Revenue -1%Lower is better Operatin Expense to Revenue 8%

Market AspectsEarnings per share 38%Book Value per share -89%

Return AspectHigher is better Return on Assets 29%Higher is better Return on Equity 23%

DebtLower is better Debt to equity 0%Lower is better Debt to Capital -12%

Due of IPO its normalthe book value is

significantlydecreasing

Due of IPO its normalthe book value is

significantlydecreasing for KS

KRAKATAU STEEL

CAGR Calculation trend 2007 - 2010

IFSEESTESTEDEBY


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Year 2008 Year 2009Revenue Aspects Revenue AspectsGross Profit Margin 13.16% Gross Profit MarginOperatin Profit Margin 6.59% Operatin Profit MarginNet Profit Margin 2.23% Net Profit Margin

COGS to Revenue 86.84% COGS to RevenueOperatin Expense to Revenue 6.57% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share 46Rp Earnings per shareBook Value per share 543,976Rp Book Value per share

Return Aspect Return AspectReturn on Assets 2.99% Return on AssetsReturn on Equity 8.45% Return on Equity

Debt DebtDebt to equity 158.64% Debt to equityDebt to Capital 261.23% Debt to Capital

5,769,230,769

Year 2008 Year 2009Revenue Aspects Revenue AspectsGross Profit Margin 18.54% Gross Profit MarginOperatin Profit Margin 18.54% Operatin Profit MarginNet Profit Margin 2.75% Net Profit MarginCOGS to Revenue 86.84% COGS to Revenue

Operatin Expense to Revenue 4.73% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share 24,585Rp Earnings per shareBook Value per share no data Book Value per share

Return Aspect Return AspectReturn on Assets 3.97% Return on AssetsReturn on Equity no data Return on Equity

Debt Debt

Debt to equity no data Debt to equityDebt to Capital no data Debt to Capital

Year 2008 Year 2009Revenue Aspects Revenue AspectsGross Profit Margin 15.69% Gross Profit MarginOperatin Profit Margin 13.37% Operatin Profit MarginNet Profit Margin 13.37% Net Profit Margin


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COGS to Revenue 84.17% COGS to RevenueOperatin Expense to Revenue 2.32% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share 65Rp Earnings per shareBook Value per share 360Rp Book Value per share


Debt DebtDebt to equity 47.78% Debt to equityDebt to Capital 172.00% Debt to Capital

Revenue Aspects Revenue AspectsGross Profit Margin -6% Gross Profit MarginOperatin Profit Margin -6% Operatin Profit MarginNet Profit Margin 9% Net Profit MarginCOGS to Revenue 2% COGS to RevenueOperatin Expense to Revenue -5% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share -92% Earnings per shareBook Value per share no data Book Value per share

Return Aspect Return AspectReturn on Assets -4% Return on AssetsReturn on Equity no data Return on Equity

Debt DebtDebt to equity no data Debt to equityDebt to Capital no data Debt to Capital

GUNAWAN DIANJAYA STEEL JAYA PARI STEELTABLE COMPARASION

CAGR Calculation trend 2007 - 2010 CAGR Calculation trend 2007 - 201

E COMPARE THE THREE OF STEEL INDUSTRIES ABOIVE. WE CANKRAKATAU STEEL IS MUCH BETTER THAN GUNAWAN DIANJAYA

EL AND JAYAPARI STEEL. YOU CAN SEE IN 4 ASPECTS KRAKATAUEL IS MUCH MORE BETTER THAN THEM. SO ITS A GOODISION TO INVEST IN KRAKATAU STEEL DUE OF ITS PROMISINGROWTH OF THE FINANCIAL PERFORMANCE.


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Year 2010Revenue Aspects

7.01% Gross Profit Margin 15.04%0.15% Operatin Profit Margin 6.68%2.92% Net Profit Margin 7.15%

92.99% COGS to Revenue 84.96%6.86% Operatin Expense to Revenue 8.36%

Market Aspects39Rp Earnings per share 81Rp

580,584Rp Book Value per share 588Rp

Return Aspect3.87% Return on Assets 6.04%8.52% Return on Equity 11.43%

Debt120.22% Debt to equity 89.20%210.12% Debt to Capital 92.92%


-11.45% Gross Profit Margin 17.37%-12.73% Operatin Profit Margin 12.51%

-9.14% Net Profit Margin 10.00%111% COGS to Revenue 82.63%

5.24% Operatin Expense to Revenue 5.32%

Market Aspects26Rp Earnings per share 21Rp82Rp Book Value per share 79Rp

Return Aspect-15.45% Return on Assets 15.92%-31.65% Return on Equity 26.51%

Debt

105% Debt to equity 66.41%57% Debt to Capital 48.97%


11.55% Gross Profit Margin 13.08%6.60% Operatin Profit Margin 8.88%0.66% Net Profit Margin 6.54%


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88.12% COGS to Revenue 86.92%4.95% Operatin Expense to Revenue 3.97%

Market Aspects2Rp Earnings per share 38Rp

363Rp Book Value per share 400Rp


Debt30.51% Debt to equity 37.00%

110.67% Debt to Capital 148.00%

-7%-11%-12%

1%5%

-12%11%

-24%-21%

19%32%


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CAGR Calculation trend 2007 - 2010 CAGR Calculation trend 2008 - 2010Revenue Aspects Revenue AspectsGross Profit Margin 7.98% Gross Profit MarginOperatin Profit Margin 7.75% Operatin Profit MarginNet Profit Margin 50.16% Net Profit Margin

COGS to Revenue -1.19% COGS to RevenueOperatin Expense to Revenue 8.17% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share 38% Earnings per shareBook Value per share -89% Book Value per share


Debt DebtDebt to equity 0.44% Debt to equityDebt to Capital -11.75% Debt to Capital

CAGR Calculation trend 2007 - 2010 CAGR Calculation trend 2008 - 2010Revenue Aspects Revenue AspectsGross Profit Margin -6.14% Gross Profit MarginOperatin Profit Margin -5.57% Operatin Profit MarginNet Profit Margin 8.83% Net Profit MarginCOGS to Revenue 1.51% COGS to Revenue

Operatin Expense to Revenue -4.69% Operatin Expense to Revenue

Market Aspects Market AspectsEarnings per share -92% Earnings per shareBook Value per share no data Book Value per share

Return Aspect Return AspectReturn on Assets -4.34% Return on AssetsReturn on Equity no data Return on Equity

Debt Debt

Debt to equity no data Debt to equityDebt to Capital no data Debt to Capital

CAGR Calculation trend 2007 - 2010 CAGR Calculation trend 2008 - 2010Revenue Aspects Revenue AspectsGross Profit Margin -6.81% Gross Profit MarginOperatin Profit Margin -11.25% Operatin Profit MarginNet Profit Margin -12.30% Net Profit Margin


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CAGR Calculation trend 2009 - 2010Revenue Aspects

6.90% Gross Profit Margin 114.64%0.68% Operatin Profit Margin 4257.89%

79.20% Net Profit Margin 144.58%

-1.09% COGS to Revenue -8.64%12.79% Operatin Expense to Revenue 21.94%

Market Aspects33% Earnings per share 107.69%

-97% Book Value per share -99.90%


Debt-25.01% Debt to equity -25.80%-40.36% Debt to Capital -55.78%


-3.20% Gross Profit Margin -251.70%-17.83% Operatin Profit Margin -198.32%90.78% Net Profit Margin -209.47%-2.45% COGS to Revenue -25.86%

6.03% Operatin Expense to Revenue 1.54%

Market Aspects-97% Earnings per share -19.23%

no data Book Value per share -4.09%

Return Aspect100.36% Return on Assets -203.07%

no data Return on Equity -183.78%

Debt

no data Debt to equity -36.56%no data Debt to Capital -13.68%


-8.68% Gross Profit Margin 13.27%-18.51% Operatin Profit Margin 34.51%-30.05% Net Profit Margin 891.12%


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1.62% COGS to Revenue -1.37%30.78% Operatin Expense to Revenue -19.77%

Market Aspects-24% Earnings per share 1800.00%

5% Book Value per share 10.29%

Return Aspect-25.52% Return on Assets 74157.91%-28.29% Return on Equity 1169.33%

Debt-12.00% Debt to equity 21.25%

-7.24% Debt to Capital 33.73%


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The healty classification of steel industries using

Year 2010Krakatau Steel Exhibit 1

Financial Indicators Ratio ScoreHigher better Return of Equity 11% 16Higher better Return of investment 13% 12Higher better Cash Ratio 82% 5Higher better Current Ratio 177% 5Lower Better Collection Period 29.09793 5Lower Better Inventory Turnover 160.9211 3Higher better Total Asset Turnover 84% 7

Closer to 30 - 40 % is better Total Equity to Total Asset 53% 2.5Total Score 55.5Category Healthy Grade A


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Financial Scoring Framework

Year 2010Jayapari Steel Exhibit 1

Financial Indicators Ratio ScoreReturn of Equity 9% 14Return of investment 14% 12Cash Ratio 12% 2Current Ratio 277% 5Collection Period 79.87263413 4.5Inventory Turnover 95.35322969 4Total Asset Turnover 104% 4Total Equity to Total Asset 73% 7.5

Total Score 53Category Category Less Healthy Grade BBB


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Year 2010Gunawan Dianjaya Steel Exhibit 1

Financial Indicators Ratio ScoreReturn of Equity 27% 20Return of investment 34% 15Cash Ratio 1% 0Current Ratio 169% 5Collection Period 19.96297 5Inventory Turnover 118.86 4Total Asset Turnover 159% 5Total Equity to Total Asset 60% 8.5

62.5Category Healthy Grade AA

Most welfare companythan the other companiesin 2010

Tabel Financial Performance

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