Senin, 08 Juli 2013

Tabel Perhitungan EVA PT INDOCEMENT TUNGGAL PRAKARSA Tbk.DAN ANAK PERUSAHAAN


no
Keterangan
2005
2006
2007
2008
2009
2010
1
Nopad
104,635,654,046
85,290,630,281
56,717,007,248
341,955,561,038
1,833,091,225,132
2,371,597,631,781
2
IC
2,247,337,164,019
2,424,775,130,192
1,891,891,955,590
2,454,955,848,006
3,598,076,751,629
5,655,838,010,111
3
WACC
0.0399
0.05023
0.03937
0.1446
0.01582
1.13325
4
CC
89,668,752848.3581
121,796,454,789.544
74,483,786,291.5783
345,986,615,621.667
56,921,574,210.7707
6,420,810,924,958.29
5
EVA
14,966,901,197.6419
-36,505,824,508.544
-17,766,779,043.5783
-4,031,054,583.667
1,776,169,650,921.22
-4,049,213,293,177.29
 Perhitungan WACC tahun 2005:
D                             : 4.869.355.435.973 X 100% = 49.391 %
                                 9.858.705.506.115
rD                            : 4.525.970.387        X 100%  = 0.09295%
                                 4.869.355.435.973 
Presentase pajak       : 71.709.828.314       X 100%  = 32.43297 %
                                221.101.641.472
Ekuity (E)                 : 4.809.350.070.142  X 100%  = 48.78277 %
                                9.858.705.506.115
Cost of Equity           :      1                   = 0.08116
                                12.32134        
WACC={0.49391 x 0.00093 (1- 0.32433)}+ (0.48783 x 0.08116)
            = 0.00031 + 0.03959
            = 0.0399
Perhitungan WACC tahun 2006
D                              : 4.609.901.191.621     X 100% = 44.31547 %
                                  10.402.465.771.788
rD                             : 7.215.313.189          X 100% = 0.15652 %
         4.609.901.191.621    

Presentase pajak       : 77.229.162.088      X 100 % = 31.95073 %
        241.713.281.937
Equity                      : 5.792.564.580.167 X 100 %  = 55.68453 %
        10.402.465.771.788
Cost of Equity           :     1                       = 0.08936
                                11.19069
WACC = {0.44315 x 0.00157 (1- 0.31951)} + ( 0.55685 x 0.08936)
            = 0.00047 + 0.04976
            = 0.05023

Perhitungan WACC tahun 2007
D                             : 3.431.996.758.718  X 100%  =  35.8285 %
                                 9.578.957.780.232
rD                           :   2.117.268.262        X 100% = 0.06169 %
                                3.431.996.758.718   
Presentase Pajak      : 51.670.433.390     X 100 % = 31.47405 %
       164.168.375.145
Equity                     : 6.146.961.021.514  X 100 % = 64.1715 %
       9.578.957.780.232
 Cost of Equity         :       1                      = 0.06112                  
                                16.36126
WACC = {0.35829 x 0.00062 (1- 0.31474)} + ( 0.64172 x 0.06112)
            = 0.00015 + 0.03922
            = 0.03937
Perhitungan WACC tahun 2008

D                             : 3.074.757.934.809 X 100 % = 29.63134 %
         10.376.708.240.115
rD                            :  6.859.479.322        X 100 % = 0.22309 %
        3.074.757.934.809
Presentase Pajak       : 160.746.477.133    X 100 %= 29.86272 %
        538.284.750.215
Equity                      : 7.301.950.305.306 X 100 % = 70.36866%
        10.376.708.240.115
Cost of Equity           :      1                      = 0.20484
                                 4.88186
WACC = {0.29631 x 0.00223 (1- 0.29863)} + ( 0.70369 x 0.20484)
            = 0.00046 + 0.14414
            = 0.1446



Perhitungan  WACC tahun 2009

D                             : 1.986.487.392.359  X 100 % = 16.83605%
        11.799.011.738.759
rD                            : 53.283.723.581        X 100 % = 2.68231 %
        1.986.487.392.359 

Presentase pajak       : 719.250.264.360    X 100 % = 27.79587 %
         2.587.615.188.370
Equity                      : 9.812.524.346.400  X 100 % = 83.16395 %
        11.799.011.738.759
Cost of Equity           :      1                      = 1.0151
          0.98512                            
WACC = {0.16836 x 0.02682 (1 – 0.27796)} + (0.83164 x 1.0151)
            =0.00326 + 0.01256
            =0.01582

Perhitungan WACC tahun 2010

D                            : 1.826.480.656.332   X 100 %= 12.98908 %
        14.061.665.333.836
rD                           : 127.327.656.594    X 100 % = 6.9712 %
        1.826.480.656.332  
Presentase Pajak      : 757.624.410.046    X 100 % = 24.12902 %
        3.139.888.659.152
Equity                     : 12.235.184.677.504 X 100 % = 87.01092 %
        14.061.665.333.836
Cost of Equity           :      1                  = 1.29453
         0.77248
WACC = { 0.12989 x 0.06971 (1- 0.24129)}+ (0.87011 x 1.29453)
            = 0.00687 + 1.12638
            = 1.13325


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