Contoh Cara Menghitung Analisis Vertikal / Horizontal Laporan Keuangan

AnalisSaham Syariah

10 Oct 202014:20

Summary

TLDRThis video script offers a comprehensive tutorial on financial statement analysis, focusing on both vertical and horizontal analysis. It guides viewers on how to use a stock calculator from analis.co.id for these analyses. Vertical analysis is explained as comparing parts of a single financial statement, exemplified by calculating the cash ratio. Horizontal analysis is detailed as comparing financial statements across different periods, using data from at least two periods. The script also highlights the benefits of using the provided calculator for ease and accuracy in analysis.

Takeaways

📈 The video discusses financial analysis techniques, specifically vertical and horizontal analysis of financial statements.
🔢 Vertical analysis involves comparing different parts of a single financial statement to understand the proportionate relationships between them.
💹 An example of vertical analysis is calculating the quick ratio by dividing the quick assets by short-term liabilities.
📊 Horizontal analysis compares a financial statement with another over different periods, such as comparing the financial data of 2017 with that of 2016.
📚 The video introduces a stock calculator tool from analis.co.id to facilitate these analyses without manual calculations.
💼 The tool automatically presents the results of horizontal analysis in percentage form, making it easier to understand changes over time.
📊 Horizontal analysis can also be performed by comparing the same ratio across different years, such as comparing the return on equity (ROE) over multiple years.
💡 The video emphasizes the importance of both vertical and horizontal analyses for a comprehensive understanding of a company's financial health.
📝 The presenter provides a detailed explanation of how to use the stock calculator tool and where to find it on the website.
🔑 Key financial ratios such as liquidity, profitability, activity, solvency, and market evaluation ratios are mentioned as part of vertical analysis.
🌐 The video concludes with a reminder to subscribe and visit the analis.co.id blog for more information and tools.

Q & A

What are the two types of financial analysis discussed in the script?
-The script discusses vertical analysis and horizontal analysis of financial statements.
What does vertical analysis of financial statements involve?
-Vertical analysis involves comparing each part of a financial statement to another part within the same statement, such as comparing assets to liabilities or equity.
Can you provide an example of a vertical analysis calculation mentioned in the script?
-Yes, an example given is calculating the quick ratio by dividing cash and cash equivalents by short-term liabilities.
What is horizontal analysis of financial statements?
-Horizontal analysis involves comparing one financial statement with another over different periods, typically year over year.
How do you perform a horizontal analysis according to the script?
-To perform a horizontal analysis, you need data from at least two different financial statements and compare the data from one period to another.
What is the purpose of using the 'kalkulator saham' from analis.co.id as mentioned in the script?
-The 'kalkulator saham' is used to perform financial analysis without the need for manual calculations, as it automatically computes the results in percentage form.
What is the significance of Return on Equity (ROE) in vertical analysis as discussed in the script?
-Return on Equity (ROE) is significant in vertical analysis because it compares net profit to total equity, providing insight into how efficiently a company is using its equity to generate profit.
What are some of the financial ratios that can be calculated using vertical analysis according to the script?
-Financial ratios that can be calculated using vertical analysis include liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market evaluation ratios.
What is the main difference between vertical and horizontal analysis as presented in the script?
-The main difference is that vertical analysis compares parts of the same financial statement, while horizontal analysis compares the same parts of different financial statements over time.
Why is it recommended to perform both vertical and horizontal analyses as suggested in the script?
-Performing both analyses provides a more comprehensive understanding of a company's financial health by evaluating changes over time and the internal structure of financial statements.
How can one access the 'kalkulator saham' mentioned in the script?
-One can access the 'kalkulator saham' by visiting analis.co.id, navigating to the 'tools' section, and then clicking on 'kalkulator saham'.

Outlines

00:00

📊 Introduction to Financial Analysis

The speaker begins by greeting the audience and introducing the topic of Shariah stock analysis. They explain that in this session, they will discuss vertical and horizontal financial statement analysis. The speaker encourages new visitors to subscribe and click the bell icon for updates. They mention the use of a stock calculator from the website 'analis.co.id' and guide the audience on how to access it. The explanation then shifts to vertical analysis of financial statements, which involves comparing different parts of a single financial statement, such as assets, liabilities, and equity. An example of calculating the cash ratio is provided to illustrate the process. The speaker emphasizes that vertical analysis is about comparing one part of the financial statement to another, either from bottom to top or vice versa.

05:02

🔍 Deep Dive into Vertical Analysis

This paragraph delves deeper into vertical analysis, explaining that it involves calculating various financial ratios by comparing different sections of a financial statement within the same period. The speaker provides an example of calculating the return on equity (ROE) to demonstrate vertical analysis. They also touch upon the difference between vertical and horizontal analysis, with the latter involving comparisons between different financial statements over time. The speaker introduces a stock calculator tool that automates the process of horizontal analysis, displaying results as percentages. The audience is encouraged to input data for the past five years to see the results of horizontal analysis, which can also be performed on financial ratios rather than raw data.

10:19

📈 Examples of Vertical and Horizontal Analysis

The speaker provides examples of both vertical and horizontal financial statement analysis. They discuss how to perform horizontal analysis by comparing ratios across different years, such as comparing the return on equity (ROE) from one year to the next. The speaker emphasizes the importance of understanding both types of analysis for a comprehensive financial evaluation. They conclude by summarizing the key points of vertical analysis, which involves comparing various financial ratios within the same financial statement, and horizontal analysis, which compares the same financial ratios across different years. The speaker also reminds the audience of the benefits of using the stock calculator tool for these analyses and invites them to visit the website for more information.

Mindmap

Keywords

💡Vertical Analysis

Vertical analysis, also known as common size analysis, is a method used to evaluate financial statements by expressing each item as a percentage of a base figure. In the context of the video, it refers to analyzing a single financial statement by comparing different parts of it, such as comparing the current assets to total assets or current liabilities to total liabilities. The video script mentions performing vertical analysis on a financial report to understand the proportionate relationship between different financial items.

💡Horizontal Analysis

Horizontal analysis is a technique used to compare financial data over multiple periods to identify trends. It involves calculating the percentage change in financial statement items from one period to the next. In the video, horizontal analysis is discussed as a method to compare financial statements across different years to observe changes and trends, such as comparing the cash and cash equivalents from one year to the next.

💡Financial Ratios

Financial ratios are quantitative measures used to evaluate a company's financial performance. They are calculated by dividing one number by another and are used to assess profitability, liquidity, solvency, and other financial metrics. The video script discusses various financial ratios such as liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market evaluation ratios, which are used in both vertical and horizontal analyses.

💡Liquidity Ratios

Liquidity ratios are financial metrics used to determine a company's ability to meet its short-term obligations. They include ratios like the current ratio and quick ratio. In the video, liquidity ratios are mentioned as part of the vertical analysis where the presenter calculates the cash ratio by dividing cash and cash equivalents by short-term liabilities to assess the company's liquidity.

💡Profitability Ratios

Profitability ratios are financial metrics that measure a company's ability to generate profits relative to its revenue, assets, or shareholders' equity during a period. Examples include net profit margin and return on equity. The video script includes an example of a profitability ratio, return on equity, which is calculated by dividing net income by total equity.

💡Solvency Ratios

Solvency ratios are financial metrics that measure a company's ability to meet its long-term obligations. They assess the company's financial leverage and stability. Although not explicitly mentioned in the script, solvency ratios would be relevant to the discussion of financial health in the context of vertical and horizontal analyses.

💡Activity Ratios

Activity ratios, also known as efficiency ratios, measure how efficiently a company is using its assets to generate sales. Examples include the asset turnover ratio and inventory turnover ratio. While not directly mentioned in the script, activity ratios would be relevant to the analysis of how effectively a company is operating its assets.

💡Market Evaluation Ratios

Market evaluation ratios compare a company's stock price to its financial performance metrics. Examples include the price-to-earnings (P/E) ratio and price-to-book (P/B) ratio. The video script refers to market evaluation ratios when discussing the analysis of stock values in relation to financial data, such as comparing the current P/B ratio with those of previous years.

💡Financial Statement

A financial statement is a formal record of a company's financial activities, including the balance sheet, income statement, and cash flow statement. The video script discusses analyzing financial statements, specifically focusing on the balance sheet and income statement, to perform vertical and horizontal analyses.

💡Stock Calculator

A stock calculator is a tool used to perform various calculations related to stocks, such as financial ratios, to help investors make informed decisions. The video script mentions using a stock calculator from analis.co.id to perform vertical and horizontal analyses of financial statements, indicating that such tools can simplify the process of manual calculations.

💡Return on Equity (ROE)

Return on Equity (ROE) is a financial ratio that measures the return a company generates for its shareholders relative to the total equity on its balance sheet. It is calculated by dividing net income by total equity. In the video, ROE is used as an example of a profitability ratio in vertical analysis, demonstrating how to compare the net income to total equity to assess the company's efficiency in using equity to generate profits.

Highlights

Introduction to financial analysis techniques: vertical and horizontal analysis of financial statements.

Explanation of how to perform vertical analysis by comparing different parts of a single financial statement.

Example of calculating the quick ratio as part of vertical analysis.

Description of the direction of vertical analysis, either from bottom to top or top to bottom within financial statement sections.

Discussion on various financial ratios that can be used for vertical analysis.

Introduction to horizontal analysis comparing one financial statement to another over time.

Explanation of how to perform horizontal analysis with a step-by-step example.

Mention of a financial analysis calculator tool available on analis.co.id.

Advantage of using the calculator tool for automatic calculation of horizontal analysis results.

Emphasis on the importance of understanding financial ratios for both vertical and horizontal analysis.

Example of calculating return on equity (ROE) as part of vertical analysis.

Differentiation between vertical and horizontal analysis in terms of data comparison.

Practical application of horizontal analysis using data from different years to identify trends.

Explanation of how to use the calculator tool to input data and automatically receive analysis results.

The importance of conducting both vertical and horizontal analyses for a comprehensive financial statement review.

Encouragement for viewers to subscribe and use the tools provided on analis.co.id for financial analysis.

Conclusion summarizing the key takeaways from the video on financial statement analysis.