Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil.
The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions.