Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Cipta Nirmala

This study aims to analyze the financial statements to assess the financial performance of PT Cipta Nirmala. This study uses the horizontal analysis method by comparing and analyzing the financial statements of PT Cipta NIrmala 2017-2020 using financial ratio analysis, namely the ratio of liquidity, solvency, profitability, and trend analysis. The method of data collection in this study is to use the method of interviews and documentation. The results showed that the company’s liquidity performance in terms of current ratio and quick ratio increased, while in terms of cash ratio performance decreased. The company’s solvency level in terms of the DAR ratio has increased performance but in terms of the DER ratio the performance has decreased. The company’s activity level in terms of the ratio of total asset turnover and fixed asset turnover experienced a decline in performance. The company’s profitability in terms of the ratio of Net Profit Margin, ROA, and ROE experienced a decline in performance