ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PT GARAM SUMENEP JAWA TIMUR

The purpose of this study is to determine the financial performance of PT Garam during the period 2021 to 2023. This type of research uses a quantitative approach with data obtained from annual financial reports. The data analysis method uses Economic Value Added (EVA) analysis. The results of the analysis show that the EVA value for three consecutive years is in a negative condition, which indicates that no economic added value has been created. This means that the company has not been able to generate sufficient net operating profit after tax to cover the cost of capital used. Overall, PT Garam's financial performance during the period 2021-2023 is not financial healthy.