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Scirj Volume XII, Issue X, October 2024 Edition
ISSN: 2201-2796

ANALYSIS OF FINANCIAL REPORTS BASED ON FUNDAMENTAL RATIO TO ASSESS FINANCIAL PERFORMANCE AT PT. LSPA IN MANADO

Deisy Lusiana

Abstract: The purpose of this research is to analyze financial statements based on fundamental ratios to assess financial performance at PT. LSPA in Manado. The ratios used in the analysis of financial statements include liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The research method used is a descriptive qualitative approach. Data collection techniques through interviews, documentation, and observation. Data analysis techniques, namely: fundamental financial ratio analysis can be done by calculating ratios, the sources of which are obtained from the figures listed in the financial balance sheet and profit and loss statement of a company, then these ratios are referred to as fundamental financial ratios. The results of the study show that the financial ratios of PT LSPA from 2020 to 2023 are as follows: Liquidity Ratio, during 2020 to 2023 it can be said that the Company is less able to pay off its short-term obligations. Solvency Ratio, during 2020 to 2023 it can be said that the company is still able to pay off its long-term debts. Activity Ratio, if assessed from the activity ratio, the company financial performance for the 2020-2023 period has not been effective in managing its resources. Profitability Ratio, in 2020 to 2023 it can be said that the company is less effective in generating profits. Profit Growth Ratio, in 2020 to 2023 it can be said that the company experienced relatively low profit growth and experienced a significant decline in 2022.

Reference this Paper: ANALYSIS OF FINANCIAL REPORTS BASED ON FUNDAMENTAL RATIO TO ASSESS FINANCIAL PERFORMANCE AT PT. LSPA IN MANADO by Deisy Lusiana published at: "Scientific Research Journal (Scirj), Volume XII, Issue X, October 2024 Edition, Page 70-75 ".

Search Terms: Analysis of Liquidity, Solvency, Profitability, Activity Ratios

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