<![CDATA[This study aims to evaluate the financial performance of PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk during the 2023–2025 period. A descriptive quantitative research method was employed, utilizing secondary data in the form of the companies' annual financial statements. The analysis involved measuring liquidity ratios—specifically the Current Ratio (CR) and Quick Ratio (QR)—and profitability ratios, including Return on Assets (ROA) and Return on Equity (ROE). The findings indicate that PT Mayora Indah Tbk holds a stronger financial position, with an average Current Ratio of 3.23 times and a Quick Ratio of 2.33 times, compared to 2.07 times and 1.61 times, respectively, for PT Indofood Sukses Makmur Tbk. Regarding profitability, PT Mayora Indah Tbk recorded an average ROA of 11.06% and ROE of 18.34%, figures that exceed those of PT Indofood Sukses Makmur Tbk, which posted an average ROA of 6.59% and ROE of 12.13%. However, PT Indofood Sukses Makmur Tbk demonstrated more consistent improvement across all ratios throughout the study period. Overall, the research reveals that both companies maintain sound financial conditions; PT Mayora Indah Tbk excels in terms of financial ratio values, whereas PT Indofood Sukses Makmur Tbk demonstrates superior consistency in performance improvement.]]>
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