Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas dan Likuiditas PT Sepatu Bata Tbk 2020-2022

Abstract

A company is a business entity that continuously strives to achieve its main goals, namely desire and growth. To understand the financial performance and health of a company, analysis of financial reports is an important step to show changes in financial conditions or operational achievements in the past. This research aims to determine the financial condition of PT Sepatu Bata Tbk for the 2020-2022 period in terms of profitability ratios and liquidity ratios. The type of research used is quantitative descriptive using secondary data. Based on the results of the analysis of the financial reports of PT Sepatu Bata Tbk for 2020-2022, it can be concluded that the company's profitability is calculated from gross profit margin (GPM), net profit margin (NPM), return on investment (ROI), and return on equity ( ROE) and earnings per share of common stock (EPS) show negative financial performance because the overall value is still below the industry standard average. Only GPM is worth more than the industry average. Meanwhile, based on the liquidity ratios used, namely the current ratio, quick ratio, and cash ratio, the overall financial performance is still above the avarage industry standards, which results in the company being rated as unfavorable in terms of its short-term liabilities.