ANALYSIS OF FINANCIAL REPORTS OF PT. BISI INTERNASIONAL TBK IN 2024

Authors

  • Savina Alhidrah Universitas Malikussaleh
  • Sri Erdini Universitas Malikussaleh
  • Dara Aulia Universitas Malikussaleh
  • Afdhalul Ramadhan Universitas Malikussaleh
  • ichsan Universitas Malikussaleh

DOI:

https://doi.org/10.54443/jaruda.v4i3.299

Keywords:

activity ratio, liquidity ratio, market ratio, profitability ratio, solvency ratio

Abstract

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

Author Biographies

Savina Alhidrah, Universitas Malikussaleh

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

Sri Erdini, Universitas Malikussaleh

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

Dara Aulia, Universitas Malikussaleh

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

Afdhalul Ramadhan, Universitas Malikussaleh

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

ichsan, Universitas Malikussaleh

This study aims to analyze the financial performance of PT BISI International Tbk for the year 2024 using financial statement analysis. The research focuses on evaluating the company's financial condition through liquidity, solvency, profitability, activity, and market ratios based on audited consolidated financial statements. The method applied is descriptive quantitative analysis by calculating and interpreting relevant financial ratios, including current ratio, quick ratio, debt to asset ratio, debt to equity ratio, gross profit margin, net profit margin, return on assets, return on equity, total asset turnover, inventory turnover, receivable turnover, earnings per share, price earning ratio, dividend per share, and dividend payout ratio. The results indicate that PT BISI International Tbk has a very strong liquidity position and a conservative capital structure with low financial risk. Profitability ratios show the company's ability to generate stable profits, although efficiency in asset utilization and inventory management still requires improvement. From the market perspective, the company demonstrates positive performance as reflected by favorable earnings per share and a balanced dividend policy. Overall, the analysis shows that PT BISI International Tbk is in a healthy and stable financial condition, making it attractive to investors while still providing opportunities for operational efficiency enhancement.

References

Brigham, E.F., & Houston, J.F. (2020). Fundamentals of Financial Management (15th ed.). Boston: Cengage Learning.

Fahmi, I. (2022). Financial Statement Analysis. Bandung: Alfabeta.

Hanafi, MM, & Halim, A. (2020). Financial Statement Analysis. Yogyakarta: UPP STIM YKPN. Hery. (2020). Financial Statement Analysis. Jakarta: Grasindo.

Kasmir. (2021). Financial Statement Analysis. Jakarta: Rajawali Pers.

PT BISI International Tbk. (2024). Consolidated Financial Statements for 2024. Jakarta: PT BISI International Tbk.

Rudianto. (2021). Management Accounting: Information for Strategic Decision Making. Jakarta: Erlangga.

Subramanyam, KR (2021). Financial Statement Analysis (12th ed.). New York: McGraw-Hill Education. Sujarweni, VW (2020). Financial Statement Analysis: Theory, Application, and Research Results. Yogyakarta: Pustaka Baru Press.

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Published

2026-01-26

Issue

Vol. 4 No. 3 (2026): January - ON PROGRESS

Section

Articles

License

Copyright (c) 2026 Savina Alhidrah, Sri Erdini, Dara Aulia, Afdhalul Ramadhan, ichsan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.