Financial Performance Analysis Based on Liquidity, Solvency, and DuPont Ratios at PT Sreeya Sewu Indonesia 2015–2024

Abstract

This study aims to analyze the financial performance of PT Sreeya Sewu Indonesia  during the period 2015–2024 using liquidity, solvency, and DuPont analysis ratios. The method used is descriptive quantitative with secondary data obtained from the company's annual financial reports. The results show that the company's liquidity level is fairly good, despite fluctuations and declines in recent years. The capital structure remains secure with a reasonable debt-to-equity ratio. However, the Times Interest Earned ratio shows a sharp decline in several periods, indicating pressure on the company's ability to pay interest expenses. The DuPont analysis reveals that the company's profitability level is still low, with Return on Assets (ROA) and Return on Equity (ROE) values tending to decline and even turn negative in certain years. This indicates that the company has not been able to optimize the use of its assets and capital to generate sustainable profits. Overall, PT Sreeya Sewu Indonesia needs to improve its operational efficiency, improve its financial structure, and strengthen its management strategy so that its financial performance can be more stable and profitable in the future.