ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2021-2023

Abstract

This study aims to analyze the financial performance of PT Indofood Tbk during the period of 2021 to 2024 using a financial ratio analysis approach, trend analysis, and comparative analysis based on processed financial statement data. The analysis covers various key financial aspects, such as liquidity, solvency, profitability, and company activity. The data used are secondary data obtained from the company’s annual financial statements and processed using Microsoft Excel. The results indicate that PT Indofood Tbk has managed to maintain financial stability with liquidity and solvency levels in the safe category. Furthermore, the company’s profitability shows an upward trend in 2024, as evidenced by the increase in gross profit margin and net profit margin. The company’s operational efficiency is also reflected in the high turnover of receivables and inventories. However, total asset turnover remains relatively low, indicating that the company still needs to improve the efficiency of its fixed asset utilization. These findings provide a comprehensive overview of the financial strengths and weaknesses of PT Indofood Tbk and can serve as a consideration for management, investors, and other stakeholders in making strategic decisions. This research also contributes to the development of literature on financial statement analysis in the food sector companies in Indonesia.