<![CDATA[This study aims to analyze the effects of Capital Structure, Total Assets, and Sales Growth on Profitability in Consumer Non-Cyclicals companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative approach using secondary data in the form of companies' annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in a sample of 49 companies with a total of 245 observations over the five-year period. Data analysis was conducted using panel data regression with EViews. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, which identified the Fixed Effect Model (FEM) as the most appropriate model. The results indicate that Capital Structure, Total Assets, and Sales Growth simultaneously have a significant effect on Profitability. Partially, Capital Structure has no significant effect on Profitability, Total Assets has a significant negative effect on Profitability, while Sales Growth has no significant effect on Profitability.]]>
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