摘要:Analysis of financial statements is a very important analysis because theanalysis can know the companys ability to meet financial obligations that mustbe met immediately (liquidity) and can measure the level of business efficiencyand profitability reach by company. Research methodology is to analyze thewriter the financial statements. (Unaudited) TELKOM Tbk. in the period 2000 -2004 quite well. it can be seen from the companys ability to meet short-termliabilities increased. Proficiency level in these things can be seen from theincreased assets.