This study measures and analyzes the financial performance of PT. Gudang Garam Tbk by examining profitability ratios—specifically the Net Profit Margin and Gross Profit Margin—for the years 2024 to 2025. The financial statements were analyzed using a quantitative descriptive approach, with data sourced from the company's financial reports for the 2024–2025 period. The research aims to assess profitability to determine whether the company can generate substantial profits; such significant earnings would enable further expansion, thereby allowing the company to create extensive employment opportunities. Keywords: Net Profit Margin Ratio, Gross Profit Margin Ratio, & Financial Performance
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