Financial Performance Analysis of PT Bank Central Asia Tbk (BBCA) in 2024–2025 Based on Profitability and Liquidity Ratios

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BBCA) in 2024–2025 based on profitability and liquidity ratios. The research method applied is descriptive quantitative with a financial statement analysis approach. Secondary data were obtained from the company’s annual financial reports for 2024–2025. Profitability ratios used include Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), while liquidity was measured using the Cash Ratio. The results show that the company’s financial performance remains healthy and stable. ROA decreased from 4.71% in 2024 to 4.49% in 2025 due to asset growth outpacing profit growth. ROE also declined from 20.87% to 20.43%, indicating a slight reduction in shareholder returns, though still categorized as excellent. NPM fell marginally from 51.48% to 51.39%, reflecting consistent operational efficiency. Meanwhile, the Cash Ratio increased slightly from 0.061 to 0.062, showing that the company’s ability to meet short-term obligations remains intact. Overall, BBCA’s financial performance during 2024–2025 is categorized as healthy, with profitability and liquidity maintained optimally amid industry dynamics and economic changes.