Analisis Cash Flow pada PT. Teratai Murni Lines

Abstract

The purpose of this study is to find out about the financial performance of the company within the last 2 years, especially in analyzing the cash flow of the company. The results of the study of cash flow analysis at PT. Pure Lotus Lines in a period of 2 years, namely in 2018 and 2019 decreased in four ratios namely the ratio of operating cash to current liabilities with a difference of 7%, in 2018 and 1.05 in 2019. The ratio of operating cash flows to interest with a difference of 677%, On the ratio of operating cash flows to capital expenditures the company has decreased by 17%, On the part of operating cash flow to total debt the company gets the same figure with the ratio of operating cash flow to current liabilities due to the company PT. Pure Lotus Lines only has total current debt and has no long-term debt or short-term debt. In the last ratio, which is the ratio of cash flow to net income the company has increased with the ratio of cash flow to net income in 2018 of 3.51 and 5.19 in 2019, an increase in this ratio is not very good for financial health company, because this indicates that the company experienced a decrease in net profit of Rp.890,091,223.