The objective of the research is to analyze property, real estate, construction companies, and banks that revalued in 2015 and its impact to the companies. The results show that 20% property, real estate, and building construction companies that revalued majority of companies have decrease in leverage after revaluation and increase debt on revaluation period or thereafter. Then, the results show that 59% banks that revalued majority of companies have in increase Capital Adequacy Ratio (CAR) after revaluation and increase loan distribution on revaluation period or thereafter.