PROFITABILITY RATIO ANALYSIS IN EVALUATING THE FINANCIAL PERFORMANCE OF PT DOSNI ROHA INDONESIA TBK (2015–2023)

Abstract

This study aims to analyze the financial performance of PT Dosni Roha Indinesia Tbk from (2015 to 2023) by examining profitability ratios including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The research employs a quantitative descriptive approach using secondary data derived from the company’s annual financial statements. The findings show that profitability ratios experienced fluctuations throughout the study period, with notable declines during the pandemic years and subsequent improvements post-2021. ROA and ROE trends suggest varying efficiency in asset and equity utilization, while NPM and GPM reflect the company’s ability to manage operational costs and revenue generation. Overall, PT Dosni Roha Indonesia Tbk demonstrates a gradual recovery in profitability and financial resilience after 2020, signifying effective managerial strategies in maintaining operational stability