FINANCIAL PERFORMANCE ANALYSIS OF PT DIAMOND FOOD INDONESIA TBK FOR THE PERIOD 2016-2024 USING LIQUIDITY, SOLVENCY, AND PROFITABILITY RATIOS

Abstract

This study analyzes the financial performance of PT Diamond Food Indonesia Tbk (DMND.JK) from 2016 to 2024 using quantitative methods, focusing on liquidity, solvency, and profitability ratios. Data were sourced from the company's audited financial statements and IDX reports. Liquidity ratios (current ratio and quick ratio) indicate fluctuating but generally stable short-term liquidity. Solvency ratios (debt-to- equity and debt-to-assets) show moderate leverage with a slight upward trend in debt levels. Profitability ratios (return on assets, return on equity, and net profit margin) reveal improving profitability post-2020, influenced by industry recovery and operational efficiencies. The analysis employs descriptive statistics and trend analysis to evaluate performance trends. Results suggest that while the company maintains solid financial health, external factors like economic volatility warrant monitoring. This quantitative approach provides empirical insights for investors and stakeholders.