<![CDATA[This study aims to analyze the financial statements in assessing the financial performance of PT. Wismilak Inti Makmur Tbk for the 2022–2024 period. The research method used is a quantitative descriptive method employing financial ratio analysis, consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios.Based on the research results, the financial performance of PT. Wismilak Inti Makmur Tbk based on liquidity ratio analysis can be categorized as good because the company is able to meet its short-term obligations. Based on solvency ratio analysis, the company's financial performance can also be categorized as good because the company is able to control the use of debt and fulfill its long-term obligations. Based on activity ratio analysis, the company's financial performance can be categorized as poor because several activity ratios are still below the industry standards, indicating that the utilization of inventory, working capital, and total assets in generating sales has not been optimal. Based on profitability ratio analysis, the company's financial performance can be categorized as poor because the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on equity (ROE) ratios are still below the industry standards, indicating that the company's ability to generate profit from sales, assets, and equity still needs improvement.]]>
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