ANALISIS KINERJA KEUANGAN PT FKS FOOD SEJAHTERA TBK TAHUN 2021-2023

Abstract

Financial performance is a key indicator for assessing a company’s health and sustainability. By analyzing financial statements, companies can evaluate their financial condition and make strategic decisions to improve operational efficiency and competitiveness. This study aims to evaluate the financial condition of PT FKS FOOD Sejahtera Tbk during the 2021-2023 period.

The theoretical framework for this research is financial management, focusing on liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio), solvency ratios (Debt to Assets Ratio and Debt to Equity Ratio), and profitability ratios (Net Profit Margin, Return on Assets, Return on Equity, and Gross Profit Margin).

This study uses a descriptive quantitative method with a financial ratio analysis approach, covering liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio), solvency ratios (Debt to Assets Ratio and Debt to Equity Ratio), and profitability ratios (Net Profit Margin, Return on Assets, Return on Equity, and Gross Profit Margin). The data utilized are financial statements published on the Indonesia Stock Exchange.

The results show that liquidity ratios, particularly the Current Ratio and Quick Ratio, improved over the past three years, while the Cash Ratio declined in 2023. Solvency ratios experienced a downward trend in 2023 after an increase in 2021-2022. Profitability ratios displayed a fluctuating pattern, with improvements in several indicators, such as Net Profit Margin, Return on Assets, and Return on Equity, by the end of the period.