ANALYSIS OF PT SUPERKRANE MITRA UTAMA TBK'S FINANCIAL STATEMENTS AS A BASIS FOR EVALUATING THE COMPANY'S PERFORMANCE FROM 2015 TO 2024

Abstract

This study aims to analyze the financial statements of PT Superkrane Mitra Utama Tbk during the period 2015–2024 as a basis for assessing the company's financial performance. Financial statement analysis is an important instrument in evaluating the effectiveness of asset management, liabilities, and company profitability. The research method used is a descriptive quantitative method, with a financial ratio analysis approach that includes liquidity, solvency, activity, and profitability ratios. The data used is secondary data obtained from the company's annual financial reports published through the Indonesia Stock Exchange (IDX). The results show that PT Superkrane Mitra Utama Tbk has relatively stable financial performance with an upward trend in profitability and activity efficiency ratios after the COVID-19 pandemic. The company's liquidity ratio remained stable despite cash fluctuations in several years, while the solvency ratio showed an improvement in capital structure with a decrease in debt dependence. Overall, these results illustrate the company's ability to maintain long-term financial growth and stability. This study contributes scientifically to strengthening the theory of financial statement analysis as a tool for assessing company performance, as well as providing practical implications for management and investors in strategic decision-making. However, this study has limitations because it only uses quantitative data without considering external factors such as macroeconomic conditions and government policies. Further research is recommended to include external variables in order to obtain more comprehensive results.