摘要:Financial reports describe the financial position, financial condition andfinancial performance of a company. It is necessary to analyze the financial dataof the companies concerned and the relevant financial data will be reflected inthe financial report. To be able to know the financial condition, financialdevelopment is presented through the financial statements should be an analysisof financial statements. In the analysis of financial statements requires a certainsize, the measure used in the analysis is the ratio of financial statements. Thepurpose of this writing to determine the ability of PT. Duta Pertiwi Nusantara,Tbk in making a profit during the period 2002 and 2003. From the researchresults can be concluded that the level of corporate profitability during thesecond period of this fluctuation may hinder the company's profits, the net isbecause companies cannot afford control and product costs have a negativeimpact for the company.