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Financial statements prepared by companies have an important role as a decision-making tool both internally and externally. Cash flow statements make an important contribution to financial statement users in interpreting the relationship between net profit and cash flow. In addition, the information presented in the cash flow statement is more accurate in reflecting the company's actual cash. Japfa Comfeed Indonesia Tbk, one of the companies that will be explained, is the largest and integrated company operating in the agri-food sector in Indonesia. The company's main business units are making animal feed, breeding chickens, processing poultry, and cultivating agriculture. This study uses quantitative data, data presented in the form of numbers. The results of this study show that the company's financial condition is not good. Because PT. Japfa Tbk "recorded sales of Rp. 11.76 trillion in the first quarter of 2023. The sales decreased by 3.22% compared to the same period last year of IDR 12.15 trillion. Based on JAPANFA's financial report released on Thursday (27/4), the decline in sales caused the commercial livestock segment to drop 3.69% to Rp 4.49 trillion. The processing segment of livestock products and consumer products decreased by 0.09% to Rp 1.84 trillion.
Setianingsih et al. (Wed,) studied this question.