摘要:The financial statements of a company said to be good if, after analysis withfinancial ratios. The financial statements can be used as a tool forcommunication between the financial data of an enterprise or activity with theparties concerned, the companys corporate objectives is to achieve the level ofliquidity, solvency and profitability is good. Percentage level of liquidity in thevalue of current ratio of 4.44% in 2004, the year 2005 amounted to 5.09%, theyear 2006 amounted to 3.15% and the year 2007 amounted to 6.68%. Then thecash ratio in 2004 amounted to 0.84%, 0.97% in 2005, the year 2006 amountedto 0.96% and the year 2007 amounted to 4.48%. Quick acid test ratio in 2004amounted to 3%, year 2005 amounted to 3.7%, year 2006 amounted to 2.75%,and the year 2007 amounted to 6.28%. Level of solvency margin percentage onthe value of the ratio of total debt to total assets amounted to 96.2% in 2004, theyear 2005 amounted to 112%, year 2006 amounted to 139%, and the year 2007amounted to 137%.. And Long Term Debt to Equity Ratio in 2004 amounted to930% in 2005 amounting to (250%), year 2006 amounted to (70%) and the year2007 amounted to (155%). Profitability percentage of the operating income levelto the operating assets of the year 2004 amounted to 0.44%, the year 2005amounted to (4.5%), the year 2006 amounted to (10.8%), and the year 2007amounted to (3.3%). Later in the year 2004 amounted to ROI (20%) in 2005amounted to (16.8%), year 2006 amounted to (24.3%) and the year 2007amounted to (7.13%). And at the ROE in 2004 amounted to (629%), year 2005amounted to 128%, year 2006 amounted to 60.3% and 18.9% in 2007.