摘要:The development of a company may be known by looking at financialconditions of financial companies, which can be consolidated balance sheets andincome statements of the company. By conducting analysis of companyfinancial statements (Financial Statement), we can be a companys financialsituation, where the Balance (Balance Sheet) reflecting the value of assets,liabilities and capital at a certain period, and Profit and Loss statements (IncomeStatement) reflects the results achieved in a given period. Results of financialanalysis of historical data was very useful in formulating plans / policies thatwill be done in the future.. When a companys financial ratios compared toindustry ratios will be known to bring the level of liquidity and solvency in theindustry ratio is better than the ratios of the company, while the level ofcorporate profitability ratio is better than the industry ratio, it can be knownfrom the value ratios corporate profitability is more than the value rasiorasioprofitability. That means to increase the level of liquidity, the company must sellunproductive assets, collect the receivables are past due. Meanwhile, to increasethe solvency ratio, the company can reduce the purchase on credit. To improvethe liquidity ratio, companies can increase sales volume, lower operational costsand non-operational.