Financial Statement Analysis to Evaluate Financial Performance PT Samcro Hyosung Adilestari Tbk

Abstract

This study evaluates the financial performance of PT Samcro Hyosung Adilestari Tbk by analyzing financial statements and financial ratios. Analysis This covers the liquidity ratio, solvency, profitability, and operational efficiency of the company in 2022 And 2023. Results show significant improvement in company profitability, as seen from the increase in gross profit margin (GPM), net profit margin (NPM), return on assets (ROA), and return on equity (ROE). However, there has been a sharp decline in the liquidity and efficiency of asset use, as indicated by a decrease in the current ratio (CR), quick ratio (QR), and total asset turnover (TATO). The solvency ratio also shows the company's increasing dependence on debt, which increases financial risk. Study This recommends that companies strengthen asset and liquidity management to reduce risk finance while still maintaining a positive trend in profitability.