EKOBIMA Ekonomi Bisnis dan Manajemen
Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025

Analisis Return On Equity (ROE) Dalam Menilai Tingkat Kesehatan Perusahaan PT. Kalbe Farma Tbk

Ayu Lestari, Vina (Unknown)
Usmar, Andi (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study analyzes the financial condition of PT Kalbe Farma Tbk from 2023 to 2025 using Return on Equity (ROE) as the primary assessment indicator. ROE is an essential profitability ratio that evaluates the company’s ability to generate net income based on shareholders’ equity. Quarterly ROE data were collected and averaged annually to detect patterns of change and assess the company’s financial status. The findings indicate that ROE in 2023 was very low, reflecting weak profitability and limitations in managing equity effectively. In 2024, ROE increased despite considerable fluctuations, indicating that the company was entering a recovery phase. In 2025, ROE rose steadily and exceeded the healthy threshold, demonstrating improved operational efficiency and stronger financial performance. Overall, the study concludes that PT Kalbe Farma Tbk experienced a gradual recovery and achieved a healthy financial condition by the end of the analysis period.

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Journal Info

Abbrev

ekobima

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen adalah berisi kajian hasil penelitian tentang Ekonomi, Bisnis dan Manajemen, diterbitkan oleh 2 (dua) kali dalam satu tahun pada bulan Juni dan ...