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This study aims to determine how the use of analytical techniques in the current ratios measure the financial performance of PT Kalbe Farma Tbk. In this study the authors use secondary data from financial statements of PT Kalbe Farma Tbk for 5 years (2008-2012). The analytical method used is a form where the ratio of the value in the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows into the simplified ratios. Data were analyzed using 8 cash flow ratio is the ratio of operating cash flow, cash flow coverage ratio, interest coverage ratio of the cash, the cash coverage ratio of current liabilities, capital expenditure ratio, the ratio of total debt, the ratio of net cash flow and free cash flow adequacy ratio. The results of this study indicate each cash flow ratios from 2008 to 2012 average ratio produced tends to be low and has decreased every year |
