<![CDATA[This study aims to examine the financial performance of PT Avia Avian Tbk through an analysis of financial ratios, including liquidity, solvency, activity and profitability ratios. The study employs a qualitative approach using a descriptive method to characterise the company’s financial condition based on the available data. The data sources used consist of secondary data derived from the financial statements of PT Avia Avian Tbk for the period 2021–2024. Data collection was carried out using a documentary approach by examining the financial statements published by the company as the basis for the analysis. The results of the study indicate that the financial condition of PT Avia Avian Tbk demonstrates excellent liquidity, as reflected by liquidity ratios that exceed industry standards. These findings indicate that the company is able to meet its short-term obligations optimally. On the other hand, the company’s capital structure is in a relatively safe condition. Nevertheless, the results of the analysis of activity and profitability ratios show that the company’s efficiency in utilising assets and its ability to generate profit are not yet optimal. Furthermore, the solvency, activity and profitability ratios remain below the industry average; consequently, the company needs to improve the effectiveness of its asset management, operational efficiency and strategies to enhance profitability so that its financial performance can improve and it can compete sustainably.]]>
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