FINANCIAL RATIO ANALYSIS TO MEASURE THE FINANCIAL HEALTH OF PT. INDOFOOD SUKSES MAKMUR TBK 2024
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Muhammad Rian Alfiadi
Nabilla Rahmadani Siregar
Dela Citra Lesmana
Rizka Mauliza
This study aims to analyze the financial health of PT Indofood Sukses Makmur Tbk in 2024 by using financial ratio analysis. The data used in this study are secondary data obtained from the company's annual financial statements published on the Indonesia Stock Exchange. The research method employed is a descriptive quantitative approach through financial ratio analysis, which includes liquidity, solvency, profitability, activity, and market ratios. The results indicate that, in terms of liquidity, PT Indofood Sukses Makmur Tbk demonstrates a strong ability to meet its short-term obligations, as reflected by current and quick ratios above one. From the solvency perspective, the company's capital structure is relatively healthy, with a controlled level of debt usage. Profitability analysis shows that the company is able to generate profits efficiently, as indicated by positive gross profit margin, net profit margin, return on assets, and return on equity. Furthermore, activity ratios reveal that the company manages its inventory, receivables, and total assets effectively to support operational activities. From the market perspective, the values of earnings per share, price earnings ratio, dividend per share, and dividend payout ratio reflect good company performance and a balanced dividend policy between providing returns to shareholders and retaining earnings for future growth.
