摘要:Financial Statement Analysis is a tool in assessing the financial condition of abody corporate or a company, as a material or handle acauan performancemeasurement operations of a business entity or company. The author tries toapply the analysis of financial reports by using the method of Liquidity Ratios,Solvency Ratio, Profitability Ratio at PT. Wisesa. The author makes the writingof this by using secondary data the financial statements. Wisesa from years2000-2004 obtained from the Jakarta Stock Exchange.Such data by the authorscomputed using financial ratios, analyzed and sought the meaning or intent ofthe ratio so that a conclusion can be drawn from the analysis. The author alsogives some advice or suggestions for PT. Wisesa order to be more advanced andbetter in carrying out its activities.