SALES REPORT ANALYSIS TO ASSESS INCREASED PROFITS AT UD ILHAMSARI SEJAHTERA

Abstract

Financial reports from companies with stable sales will show that the company's financial performance is also stable. Preparing financial reports is an important element as a tool in decision making. Several reports are needed, including sales reports which are one of the important reporting processes in a company. The aim of this research is to analyze sales reports, whether there is an increase or decrease in sales using profitability ratio analysis called the Gross Profit Margin ratio. The company's main goal is to increase profits, so research on sales growth is very important to identify whether or not there are problems in a company's sales. In the case of UD Ilham Sari Sejahtera, based on data on sales, purchases and operational costs in 2020, 2021 and 2022, sales always increase, but the percentage fluctuates due to high operational costs. By identifying the factors that cause profit fluctuations in a company, the company will be able to make decisions to optimize its financial performance.