Analisis Tren Pertumbuhan Aset, Liabilitas, dan Profitabilitas pada PT Unilever Indonesia Tbk Periode 2022–2025

Abstract

Financial statements serve as an essential analytical instrument for assessing a corporation’s financial health, opera- tional resilience, and strategic capital allocation. This study aims to analyze the growth trends of assets, liabilities, and profitability at PT Unilever Indonesia Tbk over the 2022–2025 fiscal period using horizontal trend and common-size analysis. Utilizing audited secondary datasets derived from official filings on the Indonesia Stock Exchange (IDX) and corporate disclosures, this research applies descriptive quantitative methods to investigate structural shifts across the balance sheet and profit or loss performance. The findings demonstrate that net sales contracted consistently by −22.50% cumulatively from IDR 41,218,881 million in 2022 to IDR 31,943,461 million in 2025, exerting severe downward pressure on net profit through 2024. However, a remarkable financial turnaround occurred in 2025, marked by a 126.83% surge in net profit to IDR 7,641,161 million, propelled by disciplined cost containment and operational efficiencies. Concurrently, total assets expanded by 24.75% in 2025 to IDR 20,017,339 million, driven by an exceptional 99.69% increase in current assets. Concurrently, long-term liabilities decreased by 36.15% while total equity rebounded by 108.22% to IDR 4,475,118 million in 2025. In conclusion, despite facing persistent top- line headwinds, PT Unilever Indonesia Tbk successfully improved its capital structure, restored liquidity buffers, and strengthened solvency fundamentals by the end of 2025.