Sales of heavy equipment at PT United Tractors Tbk in 2014-2016 has decreased significantly due to the global financial crisis. There is an indication that the financial performance of 2014-2016 is unstable on the aspects of liquidity, solvability, and profitability. The purpose of this final project is to analyze the financial performance of PT United Tractors Tbk in 2014-2016 as seen from ratio of liquidity, solvability, and profitability. The ratio used in this final project are current ratio, quick ratio, cash ratio, debt ratio, debt to equity ratio, profit margin, return on assets, and return on equity. The methods used of this final project is horizontal analysis and time series techniques. The result of this analysis shows that the financial performance of PT United Tractors Tbk in 2014-2016 seen from aspects of liquidity is good, from aspects of solvability is good eventhough fluctuated, and from aspects of profitability is not good enough.