摘要：Capital market is a tool that offers an investment alternative, the number ofcompanies that have been going public in 2003 reached 334 issuers. TheCompany became a member of the stock market to obtain funding frominvestors by selling shares or bonds, with a special ratio calculation of capitalmarket feasibility of a stock can be seen by analyzing financial statements andsee the development of the company. Before buying, investors should knowwhether a special ratio can show the development of capital markets thatexperienced by issuers in the past and not enough to compare with previousyears but should be compared also with other companies that have engaged in asimilar order not to get stuck with the activity of the stock that is not speculationconsider and take into account both data and valid information from issuers.. PTUnited Tractors Tbk and statements of the company and engaged in theprovision of heavy equipment, with information on the financial statements for2005 and 2006 are published in general. Based on the results of research andanalysis on the financial statements of PT United Tractors and then comparethem roaring from 2005 to 2006 and comparing the two issuers each other thespecific ratio of capital markets may exhibit increasing or decreasing thedevelopment of the two companies.
