<![CDATA[Through the creation and analysis of the Aluna Pasuruan Sandals Company's financial planning for the years 2025 and 2026, this research will facilitate more targeted and sustainable management decision-making. The data used in this quantitative descriptive study employing a case study technique comes from the company's historical financial statements for the years 2020–2024, which include the income statement and balance sheet. The historical data is then processed and projected into a pro forma financial statement, which provides a picture of the company's future financial status. As demonstrated by a consistent level of liquidity and the ability to meet short-term obligations, an asset utilization efficiency that continues to improve, and a capital structure that is relatively balanced between the use of debt and equity, the study's conclusions indicate that the company's financial situation is in the healthy range. Additionally, the profitability level of the business is steadily rising, indicating its ability to generate the best possible earnings. The company's financial structure stayed constant and net profit rose in 2025 and 2026, as projected by the income statement and balance sheet. Financial ratio analysis, which covers liquidity, activity, solvency, and profitability ratios, further supports the conclusion that the company's financial performance is in good health, with improving asset efficiency, regulated debt levels, and the potential to generate substantial profits. The Aluna Pasuruan Sandal Shoe Company is in a strong and sustainable financial position overall, according to the study's findings, since it can efficiently manage its assets and financial resources to support increases in sales and earnings.]]>
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