摘要：Fundamental analysis is one way of doing stock assessment by examiningvarious indicators related to macro economic and industry conditions of acompany, including a variety of indicators and financial management. Infundamental analysis, financial performance accounting know with financialratios and a comparison between the stock price is the main thing to determinethe investors in the transaction, investors must make an appropriate decision todetermine the time of purchase (buy), sell (sell) or resistant (hold). The object ofresearch is PT SUN PUTRA PRIMA, Tbk and data used are derived fromfinancial statements of the Capital Market Reference Center in BEI. To make aninvestment decision method is used PER (Price Earning Ratio) and comparedwith a net book value of shares outstanding as a tool.. Based on calculationsusing the PER method yielded an intrinsic value be in a position lower than theshare price. So the stock is overvalued or overvalue. Based on the calculation,namely, financial performance and declining stock price is overvalued(overvalue), so the decision of PT Matahari Putra Prima, Tbk feasible sold (sell)by investors who already have these shares
