摘要:The financial report is a very important tool to obtain information relating to thecompanys financial position. Financial data will be more easily understood ifthe data is comparable with using financial ratios. However, in the financialstatements of interpretation was necessary to translate the results alreadyobtained to find out more about the company financial situation anddevelopments in accordance with the needs of the parties interested in thecompany. The evaluation of the financial statements of PT Kalbe Farma Tbk.Period 2006 - 2008 was conducted to determine or assess the potentialperformance of the company that occurred in a period of time that is necessaryfor internal parties in this case the company concerned to decide or takedecisions, as well as for external parties as a basis in determining investmentdecisions.