An Analysis of Financial Statements in Evaluating the Financial Performance of PT Indofood Sukses Makmur Tbk during 2024–2025

Abstract

This study aims to determine and analyze the financial performance of PT Indofood Sukses Makmur Tbk. during 2024–2025 based on financial ratio analysis consisting of Profit Margin, Return on Assets (ROA), and Return on Equity (ROE). The research uses a quantitative descriptive approach with secondary data obtained from the company’s annual reports published by PT Indofood Sukses Makmur Tbk.. Financial statement analysis is important because it can provide information regarding the company’s ability to generate profits effectively and efficiently through sales, asset utilization, and shareholders’ equity management. The methods used in this study include Profit Margin, Return on Assets (ROA), and Return on Equity (ROE) analysis. The results of the study indicate that the company’s financial performance experienced positive growth during the research period. Profit Margin showed an increase, indicating the company’s improved ability to generate net income from sales activities. Return on Assets (ROA) also increased, reflecting more effective utilization of company assets in generating profits. In addition, Return on Equity (ROE) demonstrated positive performance growth, indicating the company’s ability to provide higher returns to shareholders through efficient equity management. Based on these results, PT Indofood Sukses Makmur Tbk. can be categorized as having good, stable, and sustainable financial performance.