Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas pada PT Indofood Sukses Makmur Tbk Periode 2022–2024

Abstract

Increasingly competitive business conditions require corporations to maintain resilient financial performance through comprehensive evaluations of their financial statements. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk during the 2022–2024 period using liquidity, solvency, and profitability ratios as analytical instruments. The research methodology adopts a comparative descriptive design utilizing a financial ratio analysis framework applied to secondary data derived from annual consolidated financial statements published on the Indonesia Stock Exchange (IDX). The results demonstrate that the liquidity ratio, measured via Current Ratio (CR), expanded continuously from 178% in 2022 to 191% in 2023 and 215% in 2024, indicating an enhanced capacity to satisfy short-term obligations. The solvency ratio, measured by Debt-to-Asset Ratio (DAR), exhibited a steady downward trend from 48.11% in 2022 to 46.15% in 2023 and 45.96% in 2024, verifying prudent leverage management and a sound capital structure. Concurrently, the profitability ratio, measured by Return on Equity (ROE), advanced from 9.81% in 2022 to 11.44% in 2023 and 11.99% in 2024, illustrating an improving ability to generate earnings from invested shareholder equity. Overall, the financial health of PT Indofood Sukses Makmur Tbk remains stable and well-capitalized, serving as a reliable benchmark for stakeholder decision-making.