Analisis Tingkat Kesehatan Keuangan PT. XYZ

Abstract

This study aims to determine the level of financial health of PT. XYZ is classified as healthy or unhealthy by using financial ratio analysis tools consisting of liquidity ratios, activity ratios, solvency ratios, and profitability ratios. The method uses descriptive analysis with a quantitative approach. The data used are the 2018 and 2019 financial statements.

The results showed that the financial health condition of PT. XYZ in 2018 only obtained a healthy condition in the analysis of the liquidity ratio, which means that the company is able to meet its short-term obligations (debt) that will be due. And a healthy condition in the solvency ratio analysis means that the assets contained in the company are not financed by debt. Meanwhile, in 2019 obtaining healthy conditions in the analysis of the liquidity ratio, which means that the company is able to meet short-term obligations (debt) that will mature only with current assets. The healthy condition in the solvency ratio analysis means that the assets contained in the company are not financed by debt. And a healthy condition on the profitability ratio in terms of gross profit from net sales.

Meanwhile, the activity ratio during 2018-2019 obtained unhealthy conditions, which means that the company has not been able to run and maintain its business in order to remain stable. And for the profitability ratio during 2018-2019, the conditions are not healthy, which means that the company has not been able to generate profits in that period.