Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja PT. Indofood

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk using the financial ratio analysis method, including liquidity, solvency, activity, and profitability ratios based on the 2020-2021 financial statements. The results of the analysis show that PT Indofood has quite good financial performance, as evidenced by the high liquidity ratio and significant profitability. The Current Ratio of 134.106% and Quick Ratio of 102.713% indicate the company's ability to meet short-term obligations. Meanwhile, the Debt to Equity ratio of 157% indicates the dominance of debt in the capital structure, which has the potential to increase financial risk. In terms of operational efficiency, the Inventory Turnover ratio of 8 times and Total Assets Turnover of 0.65 indicate good asset management. In addition, the Net Profit Margin of 11.3% and Return on Equity (ROE) of 19% indicate solid profitability. However, the company needs to pay attention to debt management and strengthen its liquidity structure to minimize financial risks. By maintaining operational efficiency and product innovation, PT Indofood Sukses Makmur Tbk has the potential to continue to grow and compete in the food and beverage industry.