摘要:ABSTRACT :The Company is an organization for profit-oriented, so that operations need tobe made in the financial statements. The financial statements consist of balancesheet and profit / loss. From those statements the company can assess theperformance of companies within a certain period, based on the calculation ofliquidity ratio, activity, profitabilitas.Dalam discussion, the authors concludethat the liquidity PT Wahana Ottomitra Outlook starting in 2002-2006 increasedmarginally. Company can cover its current debt with current assets. S ability toplay very bad receivables, it can be seen through the ratio of activity in whichthe calculation result of PT Wahana Ottomitra that Outlook is not able to rotatequickly the company accounts, so that too many fund companies in thereceivables. While the profitability ratios can be concluded that the level ofcompany profit quite stable and good.. Bibliography (1993 - 2007).