摘要:ABSTRACT :The financial statements for a company is the most basic thing to determine orassess the financial position of companies as to whether the company is a profitor loss. To find the necessary financial analysis using Ratio Analysis Liquidity,Solvency, Profitability, Activity, and Profitability, which with the resultsobtained from analysis of the company can obtain all the necessary informationrelated to the problem of financial position and the results have been achieved sothe company can make a decision. Sources or data about PT. MILKINDUSTRY & TRADING MILK INDUSTRY & TRADING COMPANY Tbk.Obtained from the Capital Market Reference Center (PRPM) situated in theJakarta Stock Exchange (JSE). The data were taken in the form of balance sheetand profit / loss from 2004 until the year 2006, with the aim to determine theability of PT. MILK MILK INDUSTRY & TRADING INDITRY & TRADINGCOMPANY Tbk. In the short-term obligations, long-term liabilities, thecompany's ability to earn profits, the effectiveness of the use of funds and theability to acquire business advantage.