Sampel 6 17 Steel Pipe Industry of Indonesia Tbk ISSP- 18 Itamaraya Tbk

• 9 Mulia Industrindo Tbk MLIA
• 10 Suryo Toto Indonesia Tbk TOTO √ √ √ Sampel 4

  √ √ -

  √ -

  √ -

  21 Krakatau Steel Tbk KRAS - - √

  22 Lion Metal Works Tbk LION

  √ √ √ Sampel 8

  23 Lionmesh Prima Tbk LMSH

  √ √ √ Sampel 9

  24 Hanson International Tbk MYRX √ - -

  25 Pelat Timah Nusantara Tbk NIKL - - -

  26 Pelangi Indah Canindo Tbk PICO

  √ - √

  27 Tembaga Mulia Semanan Tbk TBMS √ - -

  28 Barito Pacific Tbk BRPT

  29 Budi Acid Jaya Tbk BUDI

  18 Itamaraya Tbk

  √ √ -

  30 Duta Pertiwi Nusantara DPNS

  √ -

  32 Eterindo Wahanatama Tbk ETWA

  √ √ √ Sampel 10

  33 Intan Wijaya Internartional Tbk

  INCI

  √ √ -

  34 Sorini Agro Asia Corporindo Tbk SOBI √ - -

  35 Indo Acitama Tbk SRSN

  √ √ √ Sampel 11

  36 Chandra Asri Petrochemical TPIA √ √ -

  37 Unggul Indah Cahaya Tbk UNIC √ √ √ Sampel 12

  ITMA

  ISSP - - -

  38 Alam Karya Unggul Tbk AKKU √ √ -

  7 Inti Keramik Alam Asri Industry Tbk

  Lampiran 1 Daftar Populasi dan Sampel Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI

No Nama Perusahaan Kode Kriteria Sampel

  1

  2

  3

  1 Indocement Tunggal Prakasa Tbk

  INTP √ √ √ Sampel 1

  2 Semen Baturaja Persero Tbk SMBR - √ -

  3 Holcim Indonesia Tbk SMCB

  √ - √

  4 Semen Gresik Tbk SMGR √ √ √ Sampel 2

  5 Asahimas Flat Glass Tbk AMFG √ √ √ Sampel 3

  6 Arwana Citra Mulia Tbk ARNA

  √ - √

  IKAI √ - -

  17 Steel Pipe Industry of Indonesia Tbk

  8 Keramika Indonesia Assosiasi Tbk KIAS

  √ -

  √ -

  11 Alaska Industrindo Tbk ALKA √ - -

  12 Alumindo Light Metal Industry Tbk ALMI √ √ -

  13 Beton Jaya Manunggal Tbk BTON

  √ √ √ Sampel 5

  14 Citra Turbindo Tbk CTBN √ - √

  15 Gunawan Dianjaya Steel Tbk GDST - -

  √

  16 Indal Aluminium Industry Tbk

  INAI

  √ √ √ Sampel 6

• 19 Jakarta Kyoei Steel Work LTD Tbk JKSW
• 20 Jaya Pari Steel Tbk JPRS √ √ √ Sampel 7
• 31 Ekadhamma International Tbk EKAD √ - -

• 46 Siwani Makmur Tbk SIMA √ - -

  INKP

  52 Multibreeder Adirama Indonesia Tbk MBAI - - -

  53 Siearad Produce Tbk SIPD √ √ √ Sampel 20

  54 Sumalindo Lestari Jaya Tbk SULI

  √ -

  √ -

  57 Fajar Surya Wisesa Tbk FASW √ √ -

  58 Indah Kiat Pulp & Paper Tbk

  √ - √

  51 Malindo Feedmill Tbk MAIN

  59 Toba Pulo Lestari Tbk

  INRU

  √ √ -

  60 Kertas Basuki Rachmat Indonesia Tbk KBRI √ - -

  61 Surabaya Agung Industry Pulp & Kertas Tbk SAIP - -

  √

  62 Suparma Tbk SPMA

  √ √ √ Sampel 19

  50 Japfa Comfeed Indonesia Tbk JPFA √ √ √ Sampel 18

  √ -

  44 Indopoly Swakarsa Industry Tbk

  39 Argha Karya Prima Industry Tbk AKPI √ √ √ Sampel 13

  40 Asiaplast Industries Tbk APLI √ √ √ Sampel 14

  41 Berlina Tbk BRNA √ √ -

  42 Titan Kimia Nusantara Tbk FPNI

  √ √ -

  43 Champion Pacific Indonesia Tbk

  IGAR √ - √

  IPOL - -

  √ √ √ Sampel 17

  √

  45 Sekawan Intripratama Tbk SIAP

  √ -

  47 Trias Sentosa Tbk TRST

  √ √ √ Sampel 15

  48 Yana Prima Hasta Persada YPAS

  √ √ √ Sampel 16

  49 Charoen Pokphand Indonesia Tbk CPIN

• 55 Tirta Mahakan Resources Tbk TIRT
• 56 Alkindo Naratama Tbk ALDO - - √
• 63 Pabrik Kertas Tjiwi Kimia Tbk TKIM √ - √

  Lampiran 2 Data Earnings before tax and interest dan Interest Expense Perusahaan Earnings before tax and interest Interest exp 2012 2013 2012 2013

  Rp 97,665,290,799 Rp 97,052,146,319 Rp 16,992,079,566 Rp 24,523,864,571

  UNIC

  $ 8,770,171 $ 22,585,175 $ 4,474,854 $ 5,003,517

  AKPI

  Rp 86,594,569,000 Rp 90,836,309,000 Rp 36,457,934,000 Rp 40,536,654,000

  APLI

  Rp 5,581,919,798 Rp 3,528,413,264 Rp 869,987,961 Rp 973,405,382

  TRST

  YPAS

  SRSN

  Rp 29,318,761,130 Rp 28,201,349,692 Rp 8,533,390,428 Rp 17,563,085,847

  CPIN

  Rp 3,458,680,000,000 Rp 3,578,297,000,000 Rp 119,566,000,000 Rp 148,329,000,000

  JPFA

  Rp 1,668,254,000,000 Rp 1,802,636,000,000 Rp 437,531,000,000 Rp 510,232,000,000

  MAIN

  Rp 447,740,977,000 Rp 376,485,140,000 Rp 67,217,327,000 Rp 67,459,347,000

  SIPD

  Rp 31,253,297,000 Rp 39,938,947,000 Rp 6,042,950,000 Rp 7,271,993,000

  Rp 79,494,310,800 Rp 112,217,417,142 Rp 15,867,352,506 Rp 41,479,518,071

  INTP

  BTON

  Rp 5,876,742,000,000 Rp 6,064,100,000,000 Rp 32,424,000,000 Rp 50,971,000,000

  SMGR

  Rp 6,181,523,508,000 Rp 6,986,463,587,000 Rp 104,793,091,000 Rp 340,168,567,000

  AMFG

  Rp 448,620,000,000 Rp 429,375,000,000 Rp 20,842,000,000 Rp 25,103,000,000

  TOTO

  Rp 344,431,810,140 Rp 332,815,933,721 Rp 13,110,255,488 Rp 15,002,417,990

  Rp 30,002,439,309 Rp 29,168,304,849 Rp 120,731,704 Rp 107,674,249

  ETWA

  INAI

  Rp 43,890,882,012 Rp 34,559,748,890 Rp 20,577,692,830 Rp 12,537,952,736

  JPRS

  Rp 10,297,281,549 Rp 11,177,623,694 Rp 2,334,014,186 Rp 916,609,306

  LION

  Rp 96,532,395,163 Rp 74,474,759,836 Rp 2,447,400,790 Rp 2,699,703,986

  LMSH

  Rp 45,212,510,135 Rp 18,045,128,623 Rp 644,878,361 Rp 531,606,916

  Rp 113,951,305,000 Rp 145,035,205,242 Rp 122,557,991,175 Rp 149,932,393,236

  Lampiran 3 Data Interest Coverage Ratio (ICR)

  3.96 Non Financial Distress YPAS

  5.49 Non Financial Distress UNIC

  1.96

  4.51 Non Financial Distress AKPI

  2.38

  2.24 Non Financial Distress APLI

  6.42

  3.62 Non Financial Distress TRST

  5.75

  3.43

  2.71 Non Financial Distress SRSN

  1.61 Non Financial Distress CPIN

  28.93

  24.12 Non Financial Distress JPFA

  3.81

  3.53 Non Financial Distress MAIN

  6.66

  5.58 Non Financial Distress

  SIPD

  0.93

  5.17

  5.00

   ICR < 1 selama 2 tahun : Kategori Financial Distress  ICR > 1 selama 2 tahun : Kategori Non Financial Distress

  26.27

  Perusahaan

  ICR Kategori 2012 2013

  INTP 181.25 118.97

  Non Financial Distress

  SMGR

  58.99

  20.54 Non Financial Distress AMFG

  21.52

  17.10 Non Financial Distress TOTO

  22.18 Non Financial Distress BTON 248.51 270.89

  33.94 Non Financial Distress ETWA

  Non Financial Distress

  INAI

  2.13

  2.76 Non Financial Distress JPRS

  4.41

  12.19 Non Financial Distress LION

  39.44

  27.59 Non Financial Distress LMSH

  70.11

  0.97 Financial Distress

  Lampiran 4 Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia Kode Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE

IPPE/TU DI/TS ND/TS

  

SIPD -1.8700 -0.1547 -0.0368 -0.0669 -0.0232 0.2538 0.2205

YPAS 0.0400 0.0125 0.0041 -0.3259 -0.1591 0.3437 0.3093

  

INTP 0.9276 0.8330 0.1435 -0.0307 -0.0207 0.2450 0.1750

AMFG 6.1659 1.2984 0.2076 -0.1418 -0.0620 0.2599 0.1296

TOTO 2.9216 0.4190 0.1793 -0.0702 -0.0279 0.6478 0.5205

BTON 1.0140 1.5101 0.2995 -0.0051 -0.0006 0.2166 -0.2631

  

INAI 14.0663 0.0407 0.0228 -0.1225 -0.0075 0.8769 0.8318

JPRS 2.3780 0.9495 0.2927 -0.1610 -0.0075 0.3245 0.0334

LION 0.7542 0.7392 0.1127 -0.2675 -0.0199 0.2052 -0.1127

LMSH 0.4711 0.2339 0.0702 -0.0414 -0.0061 0.3886 0.3410

ETWA 0.0341 0.1585 0.0504 -0.0403 -0.0007 0.4026 0.3933

SRSN 3.5392 0.1513 0.0612 -0.0661 -0.0183 0.5087 0.3989

UNIC -12.3525 -0.3397 -0.1151 -0.0222 -0.0065 0.5546 0.5044

AKPI 2.3154 0.2863 0.0949 -0.0268 -0.0135 0.5225 0.3836

APLI -7.8473 0.3177 0.1370 -0.0547 -0.0386 0.5455 0.4525

TRST 2.2294 0.1812 0.0599 -0.0629 -0.0403 0.5195 0.4719

SMGR 1.0332 1.2563 0.2479 -0.1698 -0.0530 0.2291 -0.1243

CPIN 0.9520 0.1060 0.0473 -0.2284 -0.0731 0.7423 0.6657

JPFA 0.0095 0.0014 0.0005 -0.2242 -0.0653 0.7438 0.6697

MAIN 1.7378 0.0287 0.0154 -0.0638 -0.0196 0.9482 0.9250

  Lampiran 5 Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia Kode Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS

SIPD -0.1900 -0.0166 -0.0043 -0.1112 -0.0438 0.2818 0.2695

YPAS 0.8115 0.2435 0.0787 -0.1216 -0.0637 0.3530 0.3507

  

INTP 1.1594 1.7981 0.2399 -0.0281 -0.0165 0.1937 -0.0387

AMFG 1.5035 1.4531 0.1733 -0.3792 -0.2199 0.2246 0.1462

TOTO 1.2445 0.7677 0.2251 -0.0606 -0.0236 0.4770 0.2890

BTON 1.1527 2.9185 0.1551 -0.0450 -0.0046 0.0739 -0.1198

  

INAI -6.5788 0.3197 0.1793 -0.0445 -0.0030 0.8644 0.8563

JPRS -5.0205 -0.1271 -0.0272 -0.0447 -0.0024 0.2324 0.2284

LION 1.5011 1.6957 0.1859 -0.2161 -0.0156 0.1605 -0.3076

LMSH 1.6934 0.1850 0.0558 -0.5028 -0.1670 0.4546 0.4174

ETWA -0.0984 -0.0038 -0.0019 -0.6791 -0.0254 0.5057 0.5015

SRSN -1.0473 -0.1808 -0.0642 -0.0446 -0.0108 0.4721 0.4606

UNIC 33.5519 1.1917 0.2869 -0.0034 -0.0011 0.4429 0.3776

AKPI 1.9806 0.3983 0.1307 -0.0348 -0.0164 0.4765 0.3166

APLI 1.3099 0.4830 0.1306 -0.0310 -0.0192 0.4853 0.3420

TRST 2.1919 0.6198 0.1641 -0.0053 -0.0036 0.4043 0.3713

SMGR 1.2666 1.8505 0.3279 -0.2804 -0.0869 0.2033 -0.0600

CPIN 1.1458 1.0278 0.3469 -0.0908 -0.0286 0.4482 0.3757

JPFA 0.7613 0.3804 0.1127 -0.1754 -0.0522 0.6096 0.5233

MAIN 1.1953 0.2170 0.1019 -0.1552 -0.0512 0.8660 0.7872

  Lampiran 6 Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia Kode Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE

IPPE/TU DI/TS ND/TS

  

SIPD 0.1223 0.0132 0.0036 -0.3035 -0.1260 0.4002 0.3825

YPAS 1.0590 0.3499 0.1117 -0.1189 -0.0624 0.3453 0.3370

  

INTP 1.0469 2.5051 0.2200 -0.5666 -0.0284 0.1463 -0.1590

AMFG 1.4560 1.4789 0.2031 -0.0839 -0.0367 0.2233 -0.0048

TOTO 0.8053 0.4417 0.1430 -0.0571 -0.0189 0.4200 0.2355

BTON 2.5499 1.4417 0.2383 -0.2192 -0.0173 0.1851 -0.1408

  

INAI -5.6530 -0.4341 -0.2314 -0.1468 -0.0078 0.7951 0.7833

JPRS 1.7165 0.4734 0.1187 -0.0022 -0.0001 0.7520 0.7409

LION 0.8420 1.1320 0.1070 -0.1059 -0.0063 0.1447 -0.3455

LMSH 1.3125 0.4455 0.1234 -0.0108 -0.0032 0.4017 0.3867

ETWA -3.9509 -0.6737 -0.2827 -0.1630 -0.0125 0.4319 0.4261

SRSN 0.7925 0.0760 0.0214 -0.0321 -0.0081 0.3729 0.3614

UNIC -1.9562 -0.0867 -0.0254 -0.0045 -0.0013 0.4548 0.4012

AKPI -0.0596 -0.0133 -0.0029 -0.4167 -0.2241 0.4692 0.4161

APLI 1.3679 0.3972 0.1007 -0.0126 -0.0066 0.3149 0.1131

TRST 0.9886 0.2315 0.0666 -0.0262 -0.0163 0.3900 0.3519

SMGR 0.9181 1.3344 0.2159 -0.4183 -0.2059 0.2200 -0.0155

CPIN 1.0849 1.6481 0.3695 -0.2021 -0.0599 0.3124 0.1104

JPFA 1.0063 0.6511 0.2476 -0.2752 -0.1380 0.7878 0.6160

MAIN 0.8277 0.4176 0.1541 -0.3694 -0.1670 0.7352 0.6121

  Lampiran 7 Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia Kode Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS

SIPD 0.9579 0.0255 0.0085 -0.2984 -0.1438 0.5188 0.4996

YPAS 0.9658 0.2275 0.0718 -0.0985 -0.0496 0.3373 0.3300

  

INTP 1.0784 2.6302 0.2140 -0.0672 -0.0283 0.1332 -0.2450

AMFG -0.9952 1.0068 0.1247 -0.2403 -0.1030 0.2027 -0.0381

TOTO 1.0693 0.5246 0.1741 -0.3497 -0.1244 0.4322 0.2725

BTON 1.7531 1.3593 0.2827 -0.3719 -0.0309 0.2240 0.2229

  

INAI 0.7537 0.0616 0.0365 -0.6456 -0.0839 0.8051 0.7987

JPRS -0.9764 -0.4082 -0.0840 -0.0290 -0.0010 0.2285 0.2029

LION 0.7653 0.8712 0.1099 -0.4471 -0.0127 0.1743 -0.2990

LMSH 0.4680 0.1616 0.0520 -0.0244 -0.0050 0.4164 0.3530

ETWA -0.9950 -0.3117 -0.1170 -0.0183 -0.0019 0.3943 0.3814

SRSN 1.2387 0.3638 0.0823 -0.0537 -0.0127 0.3016 0.2935

UNIC -0.9409 -0.0504 -0.0197 -0.0141 -0.0032 0.4907 0.4463

AKPI 2.5534 0.2793 0.0886 -0.1123 -0.0548 0.5142 0.4508

APLI 0.0614 0.0136 0.0040 -0.0594 -0.0328 0.3359 0.2322

TRST 1.5261 0.3732 0.1031 -0.0437 -0.0252 0.3780 0.3753

SMGR 1.1164 1.5284 0.2246 -0.3496 -0.2070 0.2567 0.0850

CPIN 0.4555 0.6830 0.1216 -0.4478 -0.1619 0.3005 0.2015

JPFA -0.1119 -0.0242 -0.0152 -0.3383 -0.2012 0.9085 0.7408

MAIN 0.3231 0.1286 0.0499 -0.7488 -0.3165 0.6823 0.6167

1 Block 0: Beginning Block

  Step 0 1 56.267 -1.619 2 52.950 -2.127 3 52.835 -2.245 4 52.835 -2.251 5 52.835 -2.251 a. Constant is included in the model.

  b. The cut value is .500

  95.0 a. Constant is included in the model.

  Distress 4 .0 Overall Percentage

  Correct Non Distress Distress Step 0 FD Non Distress 76 100.0

  FD Percentage

  Observed Predicted

  Classification Table a,b

  c. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.

  b. Initial -2 Log Likelihood: 52.835

  Coefficients Constant

  Lampiran 8 Hasil output spss Case Processing Summary

  Iteration

  Iteration History a,b,c

  Original Value Internal Value Non Distress Distress

  Dependent Variable Encoding

  a. If weight is in effect, see classification table for the total number of cases.

  Unselected Cases .0 Total 84 100.0

  Missing Cases .0 Total 84 100.0

  N Percent Selected Cases Included in Analysis 84 100.0

  a

  Unweighted Cases

• 2 Log likelihood

  Variables in the Equation

  B S.E. Wald Df Sig. Exp(B) Step 0 Constant -2.944 .513 32.945 1 .000 .053

  Variables not in the Equation Score df Sig.

  Step 0 Variables CFFO_NI .271 1 .602 CFFO_CL 2.867 1 .090 CFFO_TA 3.405 1 .065

  IPPE_PPE .160 1 .689

  IPPE_TU .897 1 .344 DI_TS .370 1 .543 ND_TS .066 1 .797

  Overall Statistics 9.158 7 .242

  Block 1: Method = Enter Iteration History a,b,c,d

  Iteration

  Coefficients Constant CFFO_NI CFFO_CL CFFO_TA IPPE_PPE IPPE_TU DI_TS ND_TS

• 2 Log likelihood

  Step 1 1 36.250 -1.083 .007 -.280 -.580 -.180 -1.655 -2.064 .824 2 26.025 -.771 .022 -.816 -1.137 -.599 -3.972 -5.453 2.146 3 21.774 .199 .053 -1.940 -.221 -1.401 -6.813 -10.620 4.134 4 19.634 1.288 .096 -3.615 3.290 -2.259 -9.888 -17.433 7.401 5 18.562 2.097 .142 -4.687 5.593 -2.795 -12.904 -27.493 14.915 6 17.734 2.747 .186 -5.048 5.601 -3.062 -16.839 -45.348 31.113 7 17.097 3.688 .263 -5.459 4.274 -3.510 -23.089 -74.334 57.544 8 16.830 4.618 .351 -6.512 4.440 -3.991 -29.681 -104.433 84.924 9 16.792 4.883 .392 -7.609 6.297 -4.117 -32.349 -117.438 97.185 10 16.790 4.874 .399 -7.949 7.064 -4.102 -32.689 -119.287 99.081 11 16.790 4.872 .399 -7.966 7.104 -4.101 -32.700 -119.350 99.150 12 16.790 4.872 .399 -7.966 7.104 -4.101 -32.700 -119.350 99.150 a. Method: Enter b. Constant is included in the model.

  c. Initial -2 Log Likelihood: 31.762 d. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.

  Omnibus Tests of Model Coefficients Chi-square df Sig.

  Step 1 Step 14.972 7 .036 Block 14.972 7 .036 Model 14.972 7 .036

  Model Summary

• 2 Log Cox & Snell R Nagelkerke R Step likelihood Square Square

  a

  1 16.790 .171 .521

  a. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.

  Hosmer and Lemeshow Test Step Chi-square df Sig.

  1 .137 8 1.000

  Contingency Table for Hosmer and Lemeshow Test

  FD = Non Distress FD = Distress Observed Expected Observed Expected Total

  Step 1

  1 8 8.000 .000

  8

  2 8 8.000 .000

  8

  3 8 8.000 .000

  8

  4 8 8.000 .000

  8

  5 8 8.000 .000

  8

  6 8 8.000 .000

  8

  7 8 7.997 .003

  8

  8 8 7.875 .125

  8

  9 7 7.056 1 .944

  8

  10 5 5.072 3 2.928

  8

  a Classification Table

  Predicted Observed

  FD Percentage

  Non Distress Distress Correct Step 1 FD Non Distress

  75

  1

  98.7 Distress

  3

  1

  25.0 Overall Percentage

  95.0

  a. The cut value is .500

  

Correlation Matrix

  Constant CFFO_NI CFFO_CL CFFO_TA IPPE_PPE IPPE_TU DI_TS ND_TS Constant 1.000 .516 .185 -.413 -.633 -.710 -.643 .527

  Step 1 CFFO_NI .516 1.000 -.339 .021 -.296 -.596 -.664 .641 CFFO_CL .185 -.339 1.000 -.916 -.129 .146 .305 -.376 CFFO_TA -.413 .021 -.916 1.000 .270 .143 -.026 .111

  IPPE_PPE -.633 -.296 -.129 .270 1.000 .315 .354 -.262

  IPPE_TU -.710 -.596 .146 .143 .315 1.000 .881 -.834 DI_TS -.643 -.664 .305 -.026 .354 .881 1.000 -.989 ND_TS .527 .641 -.376 .111 -.262 -.834 -.989 1.000

  Lampiran 9 Nilai Chi-Square Tabel

Chi-square Distribution Table

d.f. .995 .99 .975 .95 .9 .1 .05 .025 .01 1 0.00 0.00 0.00 0.00 0.02 2.71 3.84 5.02 6.63 2 0.01 0.02 0.05 0.10 0.21 4.61 5.99 7.38 9.21 3 0.07 0.11 0.22 0.35 0.58 6.25 7.81 9.35 11.34 4 0.21 0.30 0.48 0.71 1.06 7.78 9.49 11.14 13.28 5 0.41 0.55 0.83 1.15 1.61 9.24 11.07 12.83 15.09 6 0.68 0.87 1.24 1.64 2.20 10.64 12.59 14.45 16.81 7 0.99 1.24 1.69 2.17 2.83 12.02 14.07 16.01 18.48 8 1.34 1.65 2.18 2.73 3.49 13.36 15.51 17.53 20.09 9 1.73 2.09 2.70 3.33 4.17 14.68 16.92 19.02 21.67 10 2.16 2.56 3.25 3.94 4.87 15.99 18.31 20.48 23.21 11 2.60 3.05 3.82 4.57 5.58 17.28 19.68 21.92 24.72 12 3.07 3.57 4.40 5.23 6.30 18.55 21.03 23.34 26.22 13 3.57 4.11 5.01 5.89 7.04 19.81 22.36 24.74 27.69 14 4.07 4.66 5.63 6.57 7.79 21.06 23.68 26.12 29.14 15 4.60 5.23 6.26 7.26 8.55 22.31 25.00 27.49 30.58 16 5.14 5.81 6.91 7.96 9.31 23.54 26.30 28.85 32.00 17 5.70 6.41 7.56 8.67 10.09 24.77 27.59 30.19 33.41 18 6.26 7.01 8.23 9.39 10.86 25.99 28.87 31.53 34.81 19 6.84 7.63 8.91 10.12 11.65 27.20 30.14 32.85 36.19 20 7.43 8.26 9.59 10.85 12.44 28.41 31.41 34.17 37.57 22 8.64 9.54 10.98 12.34 14.04 30.81 33.92 36.78 40.29 24 9.89 10.86 12.40 13.85 15.66 33.20 36.42 39.36 42.98 26 11.16 12.20 13.84 15.38 17.29 35.56 38.89 41.92 45.64 28 12.46 13.56 15.31 16.93 18.94 37.92 41.34 44.46 48.28 30 13.79 14.95 16.79 18.49 20.60 40.26 43.77 46.98 50.89 32 15.13 16.36 18.29 20.07 22.27 42.58 46.19 49.48 53.49 34 16.50 17.79 19.81 21.66 23.95 44.90 48.60 51.97 56.06 38 19.29 20.69 22.88 24.88 27.34 49.51 53.38 56.90 61.16 42 22.14 23.65 26.00 28.14 30.77 54.09 58.12 61.78 66.21 46 25.04 26.66 29.16 31.44 34.22 58.64 62.83 66.62 71.20 50 27.99 29.71 32.36 34.76 37.69 63.17 67.50 71.42 76.15 55 31.73 33.57 36.40 38.96 42.06 68.80 73.31 77.38 82.29 60 35.53 37.48 40.48 43.19 46.46 74.40 79.08 83.30 88.38 65 39.38 41.44 44.60 47.45 50.88 79.97 84.82 89.18 94.42 70 43.28 45.44 48.76 51.74 55.33 85.53 90.53 95.02 100.43 75 47.21 49.48 52.94 56.05 59.79 91.06 96.22 100.84 106.39 80 51.17 53.54 57.15 60.39 64.28 96.58 101.88 106.63 112.33 85 55.17 57.63 61.39 64.75 68.78 102.08 107.52 112.39 118.24 90 59.20 61.75 65.65 69.13 73.29 107.57 113.15 118.14 124.12 95 63.25 65.90 69.92 73.52 77.82 113.04 118.75 123.86 129.97 100 67.33 70.06 74.22 77.93 82.36 118.50 124.34 129.56 135.81