摘要:Importance of Financial Statements for the parties - the stakeholders of thecompany concerned. The purpose of these financial ratio analysis to measurehow well companies provide cash, knowing the company's ability to pay itsobligations, to determine whether or not the company effective in using itsassets, and measure the company's ability to earn a profit. So the results ofFinancial Ratio Analysis can be concluded that, the first company can not meetor pay off all debts in the short term is due to too much debt, so can not besecured by the assets of the company. Second, companies are able to pay its debtin the long term. Third, firms are less effective in using existing resources, thiscan be seen from the low turnover rate caused by the least investment in fixedassets. Fourth, companies do not consistently carry out the decisions andpolicies which have been made before, so that maximum benefit to be achievedcan not be fulfilled.