FINANCIAL REPORT ANALYSIS OF PT SAMCRO HYOSUNG ADILESTARI TBK
Main Article Content
Rina Maulida
Nada Fitria
Risya Irnanda
Boy Sland Lase
Rico Nur Ilham
Study This aim For evaluate performance PT Samcro Hyosung Adilestari's finances Tbk in 2024 through analysis ratio finances which include ratio liquidity, solvency, profitability, activity, and market ratios. The data used is secondary data from report finance public companies after company official listed on the Indonesia Stock Exchange in January 2024. The results of the analysis show that company is at in condition liquid with current ratio of 1.40 and quick ratio of 1.07, which reflects ability Good in fulfil obligation term short . The Company's solvency level is assessed healthy , reflected from Debt to Asset Ratio of 21.34% and Debt to Equity Ratio of 21.34% of 0.27. In this case profitability , company capable maintain efficiency and generate good profit margins with a Gross Profit Margin of 47.04%, Net Profit Margin of 20.84%, ROA of 3.73%, and ROE of 4.74%. However , the performance ratio activity show suboptimal utilization of assets , especially in turnover inventory reaching 256 days and period billing receivables that reach 85 days. In general overall, the company own foundation financially strong, but need increase effectiveness management asset as well as efficiency operational .
Dividend, P., Ratio, P., Payout , D., Asset, RO, Ratio, DP, Asset, RO, & Asset, RO (2019). Dividend Payout Ratio (DPR), Debt Ratio (DR) . 5 (1), 49–70.
Gunawan, R., Widiyanti , M., Malinda, S., & Adam, M. (nd). The Effect Of Current Ratio, Total Asset Turnover, Debt To Asset Ratio, And Debt To Equity Ratio On Return On Assets In Plantation Sub- Sector Companies Listed On 2020 , 19–28.
Kasmir. (2016). FINANCIAL REPORT ANALYSIS . PT. Raja Grafindo Persada . Kasmir. (2019). Analysis Report Finance . PT. Raja Grafindo Persada .
Kesuma, YF (2014). Analysis report finance as base in evaluation performance PT. Budi Satria's finances Motorbike rides . University of Bandar Lampung.
Finance , AL (nd). Textbook of analysis report finance .
Maria, N., & Luthfi , M. (2014). The Influence Turnover Receivables and Period Collection Accounts receivable On Cash Inflow at PT Sucofindo (Persero) Bandar Lampung Branch . 3 (2), 65–71. Maryam, S. (nd). Akbar, Siti Maryam, The Influence of Earning Per Share… | 494. 494–507. Mudawamah , S., Brawijaya , U., Administration , FI, Business , JA, & Finance , KM (2017). COMPANY
Net, DAN, Margin, P., Return, T., & Assets, ON (2013). THE EFFECT OF CURRENT RATIO, TOTAL ASSETS TURNOVER, AND NET PROFIT MARGIN ON RETURN ON ASSETS Nur Anita Chandra Putry Firm Erawati
