摘要:Financial statement ratio analysis is a tool used to determine the financialcondition of the company so the company can know the results of operationsfrom year to year, financial ratios can also be used as a benchmark for in takingdecisions and strategies in future so that appropriate decisions can be taken andaccording to circumstances company. There are many financial ratios such asliquidity ratios which are intended to measure the companys liquidity, solvencyratio, which is intended to measure how far the assets financed by debt and thecompanys profitability ratio is the ratio that shows the end result of a numberof policies and decisions. Based on the analysis of financial ratios. GajahTunggal Tbk. In 2005 until 2006 seen from the point of liquidity, solvency andprofitability, the company is in good condition despite the decrease in currentratio, quick ratio, cash ratio, total debt to assets ratio, times interest, net profitmargin, rate of return on investment and the rate of return on equity in the year2006 despite an increase in the year 2007.. If these increases continue, it can beascertained the condition of the company will become liquid and solvable.