financial-ratio-analysis · diff
git:20260810.408b2fb to git:20260810.7f5bb69
16 added, 16 removed. Audit A to A.
---
name: financial-ratio-analysis
description: Compute and interpret 14 liquidity, solvency, profitability, and efficiency ratios for Indonesian SMEs using the deterministic financial-ratios engine.
- argument-hint: "<neraca> <laba_rugi>"
+ argument-hint: "<balance_sheet> <income_statement>"
risk_level: MEDIUM
rule_type: professional-standard
---
# Financial Ratio Analysis
Computes 14 standard ratios via the deterministic engine and interprets them with industry-aware benchmarks — not blind rules.
## Ratio Groups
- 1. **Likuiditas**: `currentRatio`, `quickRatio`, `cashRatio` — kemampuan bayar kewajiban jangka pendek.
- 2. **Solvabilitas**: `debtToEquity`.
- 3. **Profitabilitas**: `grossMargin`, `netMargin`, `roa`, `roe`.
- 4. **Efisiensi**: `inventoryTurnover`, `receivablesTurnover`, `daysSalesOutstanding` (DSO), `daysPayablesOutstanding` (DPO), `daysInventoryOutstanding` (DIO), `cashConversionCycle` (CCC).
+ 1. **Liquidity**: `currentRatio`, `quickRatio`, `cashRatio` — ability to pay short-term obligations.
+ 2. **Solvency**: `debtToEquity`.
+ 3. **Profitability**: `grossMargin`, `netMargin`, `roa`, `roe`.
+ 4. **Efficiency**: `inventoryTurnover`, `receivablesTurnover`, `daysSalesOutstanding` (DSO), `daysPayablesOutstanding` (DPO), `daysInventoryOutstanding` (DIO), `cashConversionCycle` (CCC).
## Conservative SME Benchmarks (industry-dependent, not statutory)
* Current ratio ≥ 1.5; quick ratio ≥ 1.0; cash ratio ≥ 0.2.
- * Debt/Equity < 2.0 untuk SME non-capital-intensive.
- * Gross margin sangat bervariasi per industri — bandingkan dengan tren sendiri dan kompetitor, bukan angka mutlak tunggal.
- * CCC positif berarti modal kerja terikat — bandingkan dengan siklus pembayaran industri.
+ * Debt/Equity < 2.0 for non-capital-intensive SMEs.
+ * Gross margin varies greatly by industry — compare against your own trend and competitors, not a single absolute figure.
+ * A positive CCC means working capital is tied up — compare with the industry payment cycle.
## Hybrid Execution Model
- Pass neraca & laba-rugi ke `engines/financial-ratios.js` (14 fungsi). Wrap output dalam Trust Envelope berisi standard basis (PSAK 1), `risk_level: MEDIUM`, `requires_human_review: true` untuk dukungan kredit, `as_of` tanggal laporan.
+ Pass the balance sheet & income statement to `engines/financial-ratios.js` (14 functions). Wrap the output in a Trust Envelope containing the standard basis (PSAK 1), `risk_level: MEDIUM`, `requires_human_review: true` for credit support, `as_of` report date.
## Scope & Safety
- * **Use for**: health check keuangan, kelayakan kredit UMKM, monitoring kinerja antarfase.
- * **Do not use for**: pengganti laporan keuangan audited, penilaian valuasi saham, keputusan investasi besar tanpa analisis kualitatif.
- * Rasio bersifat historis (bukan prediksi) — selalu kombinasikan dengan asumsi forward-looking.
- * Pembagi nol akan di-throw engine — pastikan data lengkap sebelum eksekusi.
+ * **Use for**: financial health checks, SME credit worthiness, cross-phase performance monitoring.
+ * **Do not use for**: a substitute for audited financial statements, stock valuation, large investment decisions without qualitative analysis.
+ * Ratios are historical (not predictive) — always combine with forward-looking assumptions.
+ * A zero divisor will throw an engine error — make sure data is complete before execution.
## Worked Example
- Input: CA 500 jt, CL 250 jt, inventory 150 jt, cash 80 jt, TL 600 jt, TE 400 jt; revenue 1,2 M, COGS 800 jt, NI 120 jt; TA 1 M; avg inventory 200 jt, avg receivables 150 jt, avg payables 100 jt.
- Output: currentRatio 2.0, quickRatio 1.4, cashRatio 0.32, D/E 1.5, grossMargin 0.3333, netMargin 0.1, ROA 0.12, ROE 0.3, turnover 4.0×/8.0×, DSO 45.6 hari, DPO 45.6 hari, DIO 91.3 hari, CCC 91.3 hari.
- Interpretasi: likuiditas aman, solvabilitas moderat, perputaran sehat; hari ini modal kerja terikat ~3 bulan — serasi dengan skill working-capital.
+ Input: CA 500 million, CL 250 million, inventory 150 million, cash 80 million, TL 600 million, TE 400 million; revenue 1.2 billion, COGS 800 million, NI 120 million; TA 1 billion; avg inventory 200 million, avg receivables 150 million, avg payables 100 million.
+ Output: currentRatio 2.0, quickRatio 1.4, cashRatio 0.32, D/E 1.5, grossMargin 0.3333, netMargin 0.1, ROA 0.12, ROE 0.3, turnover 4.0×/8.0×, DSO 45.6 days, DPO 45.6 days, DIO 91.3 days, CCC 91.3 days.
+ Interpretation: liquidity is safe, solvency moderate, turnover healthy; ~3 months of working capital is currently tied up — consistent with the working-capital skill.