Analisis Profitabilitas untuk Mengukur Kinerja Keuangan pada PT. Fks Food Sejahtera Tbk Periode 2019-2021

Abstract

Financial performance is one measure to measure company performance which describes the level of profit earned by the company and also describes how efficient the company is in using the funds it has to generate net profit after tax. One tool to measure a company's financial performance is by using financial statement analysis, one of which is the profitability ratio. The profitability ratio is the ratio used to measure a company's ability to generate profit from its sales revenue. In calculating profitability ratios, there are types of ratios, namely Net Profit Margin used to measure the percentage of companies in generating net profit from sales made by the company. Gross Profit Margin is used to measure the percentage of the company's gross profit on the income obtained from sales. Return on Assets is the ratio used to measure the turnover of all assets owned by a company and measures the amount earned from each rupiah asset. Return on Equity is a ratio to measure profit after tax using the company's own capital. Based on the discussion above, it can be concluded that profitability analysis can be a tool for measuring the financial performance of PT. FKS Food Sejahtera Tbk.