This study aims to determine the financial ratios on the PT. PLN (Persero) and the Regulatory Burden Area Distribution System Sulawesi Selatan for the years 2006-2010. This study uses secondary data in the form of corporate financial statements from 2006 to 2010. The results showed that: the analysis of liquidity ratio from the year 2006 - 2010 is known that the ability of the company PT. PLN (Persero) Distribution Area and Regulatory Burden-Sul System Cells in short-term debt has increased despite a decrease drasti in 2008. Lending rate indicated by the ratio laverage in recent years has decreased the impact on the company's activities so that a loss on the idea of 2009. Profitability is not so great especially in 2009 which led to declining investment losses as seen in Return on the investments.
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