Analysis of Statements of Cash Flows as a Tool to Assess the Financial Performance of Companies PT

This research intends to establish a company's financial performance through cash flow statement analysis for the 2016-2018 period at PT Kimia Farma Tbk. This study employs descriptive qualitative research, which tries to characterise the situations that occur in order to see, articulate, and define precisely the issues that are being confronted, as well as draw conclusions. Cash flow statement ratio analysis was employed as a data analysis technique. The results of the research show that the effectiveness of PT Kimia Farma Tbk's cash flow performance over a three-year period (2016-2018) was less effective, as seen from the calculation of the cash flow statement, where there are more ratios below number one, indicating that the company is unable to fulfil its obligations and commitments. Because PT Kimia Farma Tbk did not submit cash flow reports or analyse cash flow statements from 2016 to 2018, cash flow performance could not be known earlier for improvement efforts, particularly in boosting the company's cash flow.

Please see the link :- https://globalpresshub.com/index.php/AJEFM/article/view/1556