Rasio leverage

Rasio leverage mengukur seberapa besar ekuitas dan utang yang digunakan perusahaan dalam menjalankan operasionalnya. Mengelola perusahaan dengan terlalu banyak utang mungkin terdengar buruk pada awalnya, tetapi jika arus kas masuknya cukup (lebih lanjut di bab ketiga) untuk melunasi utangnya, memiliki banyak utang tidak selalu buruk. Demikian pula, memiliki terlalu banyak ekuitas tidak selalu menguntungkan seperti yang dibayangkan. Hal itu bisa jadi tidak efisien karena perusahaan sebenarnya dapat meminjam lebih banyak dana untuk mengembangkan operasionalnya.

Dalam latihan ini, Anda akan menghitung rasio debt-to-equity dan equity multiplier. Pos-pos relevan dari neraca telah didefinisikan untuk Anda sebagai variabel.

Pertama, Anda akan menggunakannya untuk menghitung total aset, liabilitas, dan ekuitas pemegang saham. Selanjutnya, Anda akan menggunakan nilai-nilai tersebut untuk menghitung rasio debt-to-equity dan equity multiplier.

Latihan ini adalah bagian dari kursus

Menganalisis Laporan Keuangan dengan Python

Latihan interaktif praktis

Cobalah latihan ini dengan menyelesaikan kode contoh berikut.

accounts_receivable = 1298
accounts_payable = 500
short_term_loans = 3357
long_term_loans = 8000
inventory = 5420
long_term_investments = 7892
property_plant_equipment = 9840

# Compute total assets
total_assets = ____

# Compute total liabilities
total_liabilities = ____

# Compute total shareholders' equity
shareholders_equity = ____

Edit dan Jalankan Kode

Latihan ini adalah bagian dari kursus

Menganalisis Laporan Keuangan dengan Python

SkillTag.level.intermediateSkillTag.label

4.7+

Mulai Kursus Gratis

In this chapter, you will learn how to read and interpret a balance sheet and compute and use financial ratios to evaluate a company's performance using information from the balance sheet. Additionally, you'll gain hands-on experience using the powerful pandas data manipulation package to analyze a company's financial ratios and compare them to its peers in the industry.

Exercise 1: Pengantar neraca Exercise 2: Cocokkan pos neraca dengan kelasnya Exercise 3: Keterkaitan aset, liabilitas, dan ekuitas pemegang saham Exercise 4: Latihan menggunakan persamaan utama akuntansi Exercise 5: Rasio keuangan dari neraca Exercise 6: Cocokkan rasio dengan kategorinya Exercise 7: Hitung current ratio Exercise 8: Rasio leverage

Latihan Saat Ini

Exercise 9: Menghitung rasio keuangan menggunakan pandas Exercise 10: Hitung rasio lancar dan debt-to-equity Exercise 11: Hitung selisih relatif menurut industri Exercise 12: Hitung rasio berdasarkan industri

In this chapter, you'll learn how to read and interpret an income statement, calculate key financial ratios, and even create your own functions in Python to automate repetitive tasks. You'll also gain experience using seaborn, a powerful data visualization library, to produce figures to help you understand a company's financial performance.

Exercise 1: Introduction to the income statement Exercise 2: Compute net income Exercise 3: Computing ratios from the income statement Exercise 4: Ratios from the income statement and balance sheet Exercise 5: Updating the user-defined function Exercise 6: Updating user-defined function to do subtraction Exercise 7: Computing ratios with user-defined function Exercise 8: Computing multiple ratios with the user-defined function Exercise 9: Visualizing ratios for within-company analysis Exercise 10: Plotting ratios Exercise 11: Plotting ratios in one figure

In this chapter, you’ll analyze the cash flow statement and use its information to compute and interpret financial ratios. Using Seaborn to create informative plots that compare financial ratios across different companies, you'll build on your existing knowledge of Python and data visualization. By the end of this chapter, you'll have the skills to extract insights from cash flow statements using Python and handle messy, real-world data sets with missing data.

Exercise 1: Cash flow statement Exercise 2: Assign cash flow entries to the correct part Exercise 3: Compute net cash flow Exercise 4: Financial ratios from the cash flow statement Exercise 5: Merging financial statements Exercise 6: Compute cash flow statement ratios Exercise 7: Imputing and filling in missing values using averages Exercise 8: Imputing missing values with percentiles Exercise 9: Merging financial statements and filling missing values Exercise 10: Visualizing financial ratios for comparison Exercise 11: Plotting cash flow ratios

In this chapter, you'll learn about the different financial ratios that measure a company's profitability, how to compute them, and how to compare them across other companies. You'll build upon your knowledge of the Seaborn library to create visualizations that help you analyze profitability ratios and identify trends.

Exercise 1: A glimpse into the financial ratios of some industries Exercise 2: Using margins in pivot tables and making a bar plot Exercise 3: Preparing data for a facet grid plot Exercise 4: Making a facet grid plot Exercise 5: User-defined function to make plots Exercise 6: Profitability metrics Exercise 7: Relationship between operating margin and debt-to-equity for real estate companies Exercise 8: Practice with sns.regplot()Exercise 9: Updating the user-defined function for plotting Exercise 10: More on analyzing profitability Exercise 11: Practice making heat maps Exercise 12: Broad analysis Exercise 13: Well done!