摘要:ABSTRACT :Working capital is an important and indispensable for running a company or acompany's continuity. At first the sense of capital is the result ofproduction used to produce more or to finance a company's operation nets.PT. Lionmesh Prima Tbk in the calculation of working capital analysis of theavailable profits in the year 2002 decreased by 0.915 means that the change ofone percent of sales on the basis of value sales in 2002 of Rp. Billion 3044, hasresulted in a decrease of 0.915 per cent the following year. Viewed from thefinancial company over the last five years, namely from 2002 until the year2006, PT. Lionmesh Prima Tbk always earn net income in the year 2002 exceptwhere such loss does not interfere with the company's liquidity, and ability toprovide benefits to their shareholders in the form of a fairly large. So that PT.