ANALISA LAPORAN KEUANGAN PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK PERIODE 2024-2025

Abstrak

Financial performance of a company plays a crucial role in the decision-making process. This study focuses on assessing the financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk. during the 2024–2025 period. The approach used is descriptive quantitative, with data sources in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) as well as information from the company's official website. The ratios evaluated include liquidity (Current Ratio), solvency (Debt to Equity Ratio), profitability (Return on Equity), and operational efficiency (Inventory Turnover). From the analysis, it is known that the company's Current Ratio averaged 619,08%, indicating very strong liquidity. The Debt to Equity Ratio stood at an average of 15,47%, indicating a healthy capital structure. Return on Equity was recorded at an average of 36,48%, underscoring fairly good profitability. Meanwhile, the Inventory Turnover average of 3,84 times indicates that inventory management has not been optimal. Overall, PT Industri Jamu dan Farmasi Sido Muncul Tbk. demonstrates good financial performance, but still needs to improve efficiency in managing inventory.