ANALYSIS OF COMPANY FINANCIAL PERFORMANCE AT PT FKS FOOD SEJAHTERA TBK

Abstract

This article aims to analyze the financial performance of PT FKS Food Sejahtera Tbk during the 2020–2023 period using literature study, and documentation methods. Analysis is carried out through measuring financial ratios which include liquidity, solvency and profitability ratios. Observation results show that the company's overall liquidity ratio is in poor condition, indicating challenges in meeting short-term obligations. The solvency ratio shows poor results in the Debt to Asset Ratio and Debt to Equity Ratio, but shows good conditions in the Long-Term Debt to Equity Ratio, which indicates the company's low dependence on long-term debt. Meanwhile, the profitability ratio is considered unfavorable because it does not fully reflect the company's actual operational performance, due to its dependence on non-operating income at the beginning of the observation period. It is hoped that the preparation of this report can become reference and learning material for students in understanding the importance of financial ratio analysis as a tool for evaluating the company's condition as a whole.