<![CDATA[This study looks at how the financial viewpoint affects the financial hardship of the Indonesian food and beverage industry between 2018 and 2025 using return on assets, debt to equity ratio, and inventory turnover. The study examines 48 financial statements from a particular food and beverage business using a quantitative methodology that takes a descriptive and verificative approach. Multiple regression analysis, the coefficient of determination examination, conventional assumption tests, and the correlation coefficient test for product moments, such as t-tests and F-tests for evaluating hypotheses, were used to assess the correlations between the variables. According to the individual test results, ITO has no effect on financial distress, whereas ROA and DER do. However, the simultaneous test findings show that ROA, DER, and ITO all significantly affect financial distress. These results show that activity ROA, DER, and ITO mix are more important predictors of financial difficulty in the food and beverage industry than short-term.]]>
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