PT Sariguna Primatirta Tbk 公司财务绩效分析

Wedia Hastuti
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引用次数: 0

摘要

本研究的目的是分析 PT Sariguna Primatirta Tbk 公司 2020-2022 年的财务业绩,包括流动性比率、可偿付性比率、活动比率和盈利比率。分析比率用于分析本研究。基于流动比率的分析,使用流动比率、现金比率和速动比率,PT Sariguna Primatirta Tbk tahun 的财务表现并不理想,因为该公司倾向于不考虑存货价值,用流动资产、现金和银行储蓄以及流动资产来覆盖流动负债。然后,根据偿付能力比率分析的结果,从债务资产比率和债务权益比率来看,该公司偿还短期和长期债务的能力仍然良好。这表明公司的业绩相当不错。从活动比率的分析结果来看,营运资本周转率表明公司在创造销售额方面的营运资本周转率仍然处于良好状态。而总资产周转率方面,公司的总资产周转能力不佳或不稳定。根据净利润率、净资产收益率和投资收益率的盈利能力比率分析结果,净资产收益率和投资收益率存在不稳定性,即公司利用资本和资产创造净利润的能力不好或不太稳定。同时,净利润率结果表明,公司从销售中获取净利润的能力仍然较好。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Kinerja Keuangan pada PT Sariguna Primatirta Tbk
The purpose of this studyis to analyze the financial performance of PT Sariguna Primatirta Tbk tahun 2020 – 2022, in terms of the liquidity ratio, solvibility ratio, activity ratio and profitability ratio. Analysis ratio’s used for analyzing on this research. Based on the analysis of the liquidity ratio, using the current ratio, cash ratio and the quick ratio, the financial performance of PT Sariguna Primatirta Tbk tahun, it wasn’t good, because the company has a tendency to not cover its current liabilities on current assets, cash and bank’s saving and current assets regardless on inventories’ values. Then, based on the results of the solvency ratio analysis, seen from the debt to asset ratio and debt to equity ratio, it shows that the company's ability to pay off its debts, both short term and long term are still in good condition. This shows that the company's performance is quite good. From the results of the analysis using the activity ratio, working capital turnover shows that the company's working capital turnover in generating sales is still in good condition. Meanwhile, for total asset turnover, the company's ability to turnover total assets is ins’t good or unstable condition. Based on the results of profitability ratio analysis using net profit margin, return on equity and return on investment, there is instability, for return on equity and return on investment, meaning that the company's ability to generate net profits from its capital and assets is ins’t good or less stable. Meanwhile, the net profit margin results show that the company's ability to generate net profits from sales is still good.  
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