Analisis Laporan Keuangan PT Nippon Indosari Corpindo TBK Periode 2024/2025
DOI:
https://doi.org/10.59024/jise.v4i3.1893Keywords:
Financial Statement Analysis, Liquidity Ratios, Activity Ratios, Profitability, Bread SaladAbstract
This study aims to conduct a comprehensive evaluation of the financial performance of PT Nippon Indosari Corpindo Tbk (ROTI) during the period 2024–2025 as a fundamental indicator in assessing the company's operational efficiency and financial resilience. Using a quantitative descriptive method, this study analyzes various strategic parameters that include liquidity, activity, solvency, and profitability ratios based on annual financial statement data. The results of the analysis show fluctuations in liquidity instruments, where the current ratio was corrected from 1.71 times in 2024 to 1.37 times in 2025, while profitability represented through Return on Asset (ROA) decreased from 9.67% to 7.26%. It was concluded that although the company maintains a moderate capital structure with a debt to asset ratio in the range of 42.20% by the end of 2025, there is an urgency for management to optimize asset utilization to mitigate the decline in net profit margin. The implications of this research provide a foundation for stakeholders to formulate more precise resource allocation policies to maintain the stability of equity value growth in the future.
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