TOFEDU: The Future of Education Journal
Vol 5 No 2 (2026)

An Analysis of the Financial Performance of PT Sekar Laut Tbk (SKLT) from 2021 to 2025 Based on Liquidity, Solvency, and Profitability Ratios

Bella Sripuspita (Universitas Bina Sarana Informatika)
Alisya Putri Salsabil (Universitas Bina Sarana Informatika)
Cindi Apriany (Universitas Bina Sarana Informatika)
Nabila Khaerunnisa (Universitas Bina Sarana Informatika)
Herayati Herayati (Universitas Bina Sarana Informatika)



Article Info

Publish Date
18 Jul 2026

Abstract

This study aims to analyze the financial performance of PT Sekar Laut Tbk (SKLT) over a five-year period from 2021 to 2025. The analysis was conducted using the company's consolidated financial statements, including the consolidated statements of financial position and comprehensive income statements, with a focus on three categories of financial ratios: liquidity, solvency, and profitability ratios. The study employed a descriptive quantitative approach based on audited financial statements published by the company through the Indonesia Stock Exchange (IDX) and the company's official website. The findings indicate that PT Sekar Laut Tbk achieved consistent revenue growth, increasing from IDR 1.36 trillion in 2021 to IDR 2.65 trillion in 2025, representing a 95.2% increase over the five-year period. Net profit also increased significantly, rising from IDR 85 billion in 2021 to IDR 126 billion in 2025. Total assets more than doubled, growing from IDR 889 billion to IDR 1.80 trillion. The liquidity ratios generally indicated a healthy financial position, remaining above 1.5 times despite some fluctuations. The solvency ratios reflected a capital structure predominantly financed by equity, with the Debt-to-Equity Ratio (DER) remaining below 1.0 in most years. Profitability remained stable, with the Return on Equity (ROE) ranging from 9.5% to 15.7% throughout the study period.

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Journal Info

Abbrev

journal

Publisher

Subject

Education Languange, Linguistic, Communication & Media Mathematics Other

Description

TOFEDU Journal is a scientific journal related to research results, conceptual studies, critical/comprehensive studies in the field of education. The results of the work of the researchers are expected to make a positive contribution in the field of education in order to achieve equitable, inclusive ...