<![CDATA[This study aims to analyze the profitability ratio measured using Return on Assets (ROA) in assessing the efficiency of asset use at PT Indofood Sukses Makmur Tbk during the period 2010–2024. The study uses a descriptive quantitative approach by utilizing secondary data obtained from the company's audited annual financial statements. The research sample is in the form of a statement of financial position and income statement for the period 2010–2024 selected using a purposive sampling technique. Data were analyzed through descriptive ROA analysis and One Sample t-Test with the help of SPSS version 22. The results of the study show that the ROA value of PT Indofood Sukses Makmur Tbk during the study period has an average of 6.2%, which is included in the very good category. The results of statistical tests show that the ROA value is significantly in the category that reflects the efficiency of the company's asset use. This finding indicates that the company is able to manage and utilize its assets effectively to generate profits. Thus, PT Indofood Sukses Makmur Tbk shows good profitability performance and asset efficiency that supports the achievement of company goals during the study period. ]]>
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