Analisis Kinerja Keuangan PT Siloam International Hospital Tbk Periode 2022–2024 Berdasarkan Pendekatan Rasio Keuangan

Abstract

This study aims to analyze the financial performance of PT Siloam International Hospital Tbk for the period 2022–2024 using financial ratio analysis, including liquidity, solvency, activity, and profitability ratios. The research utilizes secondary data obtained from the company’s published financial statements on the Indonesia Stock Exchange. The results indicate that the company’s liquidity ratios remain below industry standards, suggesting that its ability to meet short-term obligations is not yet optimal. The solvency ratios show a healthy financial condition, as reflected in a low and stable debt-to-asset ratio. Activity ratios exhibit fluctuations, with decreases in receivable turnover and fixed asset turnover in 2024, while inventory turnover demonstrates very strong performance in 2022–2023. In terms of profitability, the company recorded a significant increase in net profit margin; however, return on equity and return on assets remain below industry standards, indicating less effective utilization of equity and assets in generating profits. Overall, the financial performance of PT Siloam International Hospital Tbk can be categorized as fairly good, although improvements are needed in liquidity, asset utilization efficiency, and equity optimization for sustainable profitability.

Keywords: Financial Performance; Financial Ratios; Liquidity; Solvency; Activity; Profitability; Siloam International Hospital.