Analisis Rasio Profitabilitas Pada PT Astra Agro Lestari, Tbk Tahun 2021-2023

Abstract

This study aims to assess the financial condition of PT Astra Agro Lestari Tbk based on the company's profitability analysis. The profitability indicators used include Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), and Net Profit Margin (NPM) for the period from 2021 to 2023. The data utilized are financial statements, specifically the balance sheet for the years 2021 to 2023. The results indicate that when compared to the industry average for similar companies in the plantation sector, the calculated probabilities of ROA, ROE, GPM, and NPM for the period from 2021 to 2023 remain below the industry standards. Consequently, the overall financial performance is rated below the industry standard, leading to the conclusion that the company is assessed as having a poor financial standing.