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Journal : Jurnal Manajemen Bisnis Eka Prasetya

Analisis Kinerja Keuangan Perusahaan dengan Analisis Du Pont Pada Perusahaan PT. Phapros Tbk. Tahun 2018-2023 Putri Kemala Dewi Lubis; Deyren Firmansyah; Elsa Aurel Agustine Situmorang; LumbanBatu, Selfiana
Jurnal Manajemen Bisnis Eka Prasetya Vol 11 No 1 (2025): Edisi Maret 2025
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v11i1.609

Abstract

This study aims to analyze the financial performance of PT. Phapros Tbk during the 2018-2023 period using the DuPont model. Return on Investment (ROI), and Return on Equity (ROE) as tools to evalute a company”s efficiency and profitabilityThe analysis results indicate that PT. Phapros Tbk's financial performance has declined over the past six years. The average NPM was recorded at 6.195%, significantly below the industry standard of 20%, indicating challenges in generating profit from sales. The average TATO of 0.56 times also suggests that asset utilization efficiency remains lower than the industry standard of 2 times. ROI experienced a significant decline, with an average of 3.37%, reflecting the company's low return on investment. Additionally, ROE showed a downward trend, averaging 8.27%, dropping from 19.73% in 2018 to only 1.35% in 2023. This decline was influenced by various factors, including rising production costs, industry competition, and unfavorable economic conditions. Therefore, the company needs to enhance operational efficiency, optimize asset utilization, and implement more innovative business strategies to improve profitability and competitiveness in the pharmaceutical industry.
Co-Authors ,Esyha Nur Azizah Agnes Avenia Barus Aidil Anwar Ritonga Alawi Parkindungan Hasibuan Anggi Emalia Putri ANNISA HANDAYANI Aulia Nurfitriana Belliyani Br Bangun Br Tarigan, Eli Agustina Cah Dayani Saragih Charles Fransiscus Ambarita Cindy F Waruwu Defi Seftiana Deyan Andini Zam Zam Nasution Deyren Firmansyah Dicky Effendi Eka Valentina Manurung Elisabeth Fitryany Manik Elisabeth Saida Silaban Eliza Handayani Lubis Elrisa Marsanda Br Ginting Elsa Aurel Agustine Situmorang Elsa Situmorang Endang Endang Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Era Mustika Ginting Erli Dayinati Erni Susilawati Purba Esyha Nur Azizah Evi Suryani Harahap Eza Syahbana Fajar Agung Leksmana Fani Magdalena Girsang Febri Br Hutabarat Fera Daniaty Nababan Fidia Wati Fitri Novi Yanti Munthe Fitri Rahmadani Gey Des Four Munte Harrington B. Silaban Hwan Daniel Ibersina Br Ginting Iin Sintia Iqbal Syahputra Ira Meilani Sipahutar Ira Sukma Panggabean Ismi Hasanah Jan Moris Saragih Jelita Simanungkalit Jeni Sinurat Juanda Maulana Juli Kristabel Sinaga Karin Sarah Angelina Siahaan Khairani Alawiyah Matondang Kiki Pramana Kristin Margaretha Simarmata Lenti Susana Saragih Limbong, Nikasyah Liston Rivaldo Sitorus Lola br Ginting Lola Vitaloka Simanjuntak LumbanBatu, Selfiana Lussyana Karolina Sidebang Lusyana Sidebang Maria Audina Rumapea Maria Olivia Pasaribu Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Muhamad Abdul Zabar Muhammad Aldi Akbar Nova Romadiyah Novita Sari Br Kaban NUR HAMIDAH Nurul Pratiwi Oktania, Ainur Pardede, Ronaldo Penus Sinurat Pitri Aulia Usman Lubis Putri Damayanti Saragih Putri Marito Pane Putri Rahmadani Nasution Putri Titin Sianturi Putri Yohana L Tobing Rahmadi Idris Pasaribu Regita Amelia Ricky Louis Naibaho Rinaldi Rinaldi Roma Sihol Marito Sitompul Rossy Pratiwi Sihombing Rossy Pratiwy Sihombing Sabilah Hidayati Sabrina Yolanda Br Nainggolan Santi Melati Silalahi Sarah Bakara Sarah Lilya saragih Selviana Nasution Sernanda Putri Darma Shakira Alaya Sharma Juliana Silaban Sheryl Valencia Pangaribuan Sophia Hanum Sri Wulandari Tarigan Suhendra Suhendra Tamaria br. Sidebang Teresia Reginanta Ginting Tina Angelia Tinti Sriyani Uswatul Akmalia Vito Rogantina Nababan Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yesha Artika Galy Yochi Cristhofen Laia Yulianti Lubis