Sosio e-kons
Vol. 18 No. 2 (2026): Sosio e-Kons

Financial Performance Evaluation of PT Sentra Food Indonesia Tbk Using Liquidity and Solvency Ratio Analysis: Evidence from 2021–2025

Andhika Prayoga (Tadulako University)
Andi Ainil Mufidah Tanra (Unknown)
Ni Made Suwitri Parwati (Unknown)
Rika Febby Rhamadhani (Unknown)



Article Info

Publish Date
13 Aug 2026

Abstract

Financial performance evaluation is essential for assessing a company's ability to maintain financial stability and fulfill its short-term and long-term obligations. This study aims to evaluate the financial performance of PT Sentra Food Indonesia Tbk during the 2021–2025 period by analyzing its liquidity and solvency ratios. The study employs a quantitative descriptive approach using secondary data obtained from the company's published financial statements. Liquidity performance is assessed through the Current Ratio, Quick Ratio, and Cash Ratio, while solvency performance is evaluated using the Debt-to-Asset Ratio and Debt-to-Equity Ratio. The findings indicate that the company experienced weak liquidity performance, reflecting a limited capacity to meet its short-term obligations. Furthermore, the solvency analysis reveals an unhealthy capital structure characterized by a high dependence on debt financing and weak equity conditions, indicating elevated financial risk. Overall, the financial performance of PT Sentra Food Indonesia Tbk during the observation period can be considered unsatisfactory. The findings highlight the importance of improving liquidity management and strengthening the company's capital structure to enhance long-term financial sustainability and support future business growth.

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Journal Info

Abbrev

sosio_ekons

Publisher

Subject

Description

Sosio e-kons (ISSN 2502-5449 for the electronic version and ISSN 2086-2266 for the print version) first published on 29/01/2012 is a double-blind peer-reviewed scientific open access journal. The journal is dedicated to publishing articles concerned with research, Social sciences, Economics, ...