<![CDATA[This study aims to analyze the profitability of PT BISI International Tbk. during the 2021–2025 period, focusing on cost, profit, and customer profitability aspects. A quantitative descriptive approach was employed using secondary data from the company's annual reports. The analysis was conducted in three stages: cost-based profitability analysis using Gross Profit Margin (GPM); profit-based analysis using Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE); and customer-based analysis using product segments and geographical regions as proxies. The results indicate that the company's profitability peaked in 2023, with a GPM of 50.6%, OPM of 30.1%, and NPM of 25.9%. However, profitability declined in 2024 and fell further in 2025 with a GPM of 40.1% despite net sales increasing from IDR 1,367,926 million to IDR 1,696,438 million. Regarding product segments, hybrid corn seeds contributed the highest gross profit, achieving a margin of 65.62% in 2023, while vegetable and fruit seeds reached a margin of 58.64% in 2025. Geographically, Java was the region with the largest sales contribution, accounting for 52.70% in 2025. These findings demonstrate that increased sales alone are insufficient to sustain profitability; therefore, the company needs to focus on cost efficiency and evaluate the performance of each product segment and marketing region, particularly those experiencing declining contributions]]>
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