Analisis Laporan Keuangan Tahunan PT Unilever Indonesia Tbk Pada Tahun 2022-2025

Abstract

Financial statements are an important tool for assessing a company’s financial performance in making economic decisions. This study aims to analyze the financial performance of PT Unilever Indonesia Tbk during the 2022– 2025 period based on the statement of financial position and the statement of profit or loss using horizontal trend and common-size analysis. The research method used is descriptive with a quantitative approach, utilizing audited secondary data obtained from the official website of the company and the Indonesia Stock Exchange (IDX). The results demonstrate that net sales experienced a consistent downward trend from IDR 41,218,881 million in 2022 to IDR 31,943,461 million in 2025 (-22.50% cumulative), exerting downward pressure on net profit until 2024. However, a remarkable financial turnaround occurred in 2025, where net profit increased significantly by 126.83% to IDR 7,641,161 million. In addition, total assets rebounded by 24.75% to IDR 20,017,339 million in 2025, driven by a 99.69% surge in current assets. Long-term liabilities declined by 36.15%, while equity expanded by 108.22% to IDR 4,475,118 million. Overall, PT Unilever Indonesia Tbk demonstrated strong financial recovery, enhanced cost efficiency, and capital structure reinforcement by 2025 despite top-line revenue pressure.