<![CDATA[This study aims to examine and analyse the financial performance of PT Nippon Indosari Corpindo Tbk using a quantitative descriptive method based on secondary data in the form of the company’s financial statements for the period 2024–2025. The analysis focuses on assessing financial performance through liquidity and solvency ratios. The results of the study indicate that, despite a fairly significant decline in financial performance compared with the previous year, the company’s business sustainability is still considered to be maintained. Nevertheless, the company is advised to formulate strategies to optimise cash flow and reduce current liabilities and debts. It is hoped that, in this way, the company will be able to maintain the stability of its financial position in the future. Keywords: Liquidity, Solvency, Business Sustainability Abstrak Penelitian ini bertujuan untuk mengkaji dan menganalisis kinerja keuangan PT Nippon Indosari Corpindo Tbk menggunakan metode deskriptif kuantitatif dari data sekunder berupa laporan keuangan perusahaan periode 2024–2025. Analisis difokuskan pada penilaian kinerja keuangan melalui pendekatan rasio likuiditas dan rasio solvabilitas. Hasil penelitian menunjukkan bahwa meskipun terjadi penurunan kinerja keuangan yang cukup signifikan dibandingkan dengan tahun sebelumnya, keberlanjutan usaha (business sustainability) perusahaan dinilai masih tetap terjaga. Meski demikian, perusahaan disarankan untuk perlu merumuskan strategi pengoptimalan kas pendanaan dan penekanan atas kewajiban dan utang lancar. Dengan begitu diharapkan perusahaan dapat menjaga stabilitas posisi keuangannya di masa mendatang. Kata Kunci : Likuiditas, Solvabilitas, Keberlanjutan Usaha]]>
