FINANCIAL PERFORMANCE ANALYSIS BASED ON LIQUIDITY RATIO, PROFITABILITY RATIO AND SOLVENCY RATIO CASE STUDY ON CV. FRIENDS PRODUCTION

The purpose of the study was to analyze the financial performance of CV. Friends Production using the Liquidity Ratio, Profitability Ratio and Solvency Ratio approach.This research was conducted for 3 months on CV. Friend's Production address Jl. AnggrekMerpati 6 No. 52 Rt. 23 Air Putih Urban Village, SamarindaUlusub District, Samarinda City, East Kalimantan Province. This research is quantitative, data collection is carried out on the 2017-2021 financial statements which include statements of financial position, changes in equity, profit and loss and cash flows.Analysis of the data used are financial ratios which include: Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The results showed that: (1) the financial performance of CV. Friend's Production with liquidity ratio analysis shows good performance so that the company is included in the category of healthy industrial companies in its financial aspect; (2) the financial performance of CV. Friend's Production with analysis of the solvency ratio on the debt to equity ratio and debt to asset ratio shows poor performance. This is because the total debt generated by the company does not match the declining equity and the total debt generated by the company does not match the total assets generated by the company. increase; and (3) the financial performance of CV. Friend's Production with profitability ratio analysis on Gross Profit Margin, Net Profit Margin Return On Assets and Return On Equity shows good performance