Analisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk Berdasarkan Rasio Likuiditas, Solvabilitas, Aktivitas, dan Profitabilitas yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk for the period 2021–2025 using liquidity, solvency, activity, and profitability ratios and to compare them with industry standards. The research employs a descriptive quantitative approach using secondary data from the company’s consolidated financial statements obtained from the Indonesia Stock Exchange. The results show that the Quick Ratio, Cash Ratio, Inventory Turnover, Net Profit Margin, and Return on Assets are categorized as healthy, while the Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turnover, Total Asset Turnover, and Return on Equity remain below industry standards. Overall, the company’s financial performance is considered fairly good, with strengths in cash-based liquidity, inventory efficiency, and the ability to generate profits, but improvements are still needed in capital structure, asset utilization, and return on equity. These findings are expected to provide input for management in strategic decision-making and serve as a reference for future research.