<![CDATA[Customer profitability analysis is used to identify differences in the contribution of customers or customer groups to company profitability. This study aims to analyze customer profitability at PT Buyung Poetra Sembada Tbk during 2021–2025 using business segments as a proxy for customer categories and to identify the segment that consistently contributes profit. This study employs a descriptive quantitative approach using secondary data obtained from the company’s Annual Reports for 2021–2025. The data were classified into rice sales, power plant rental, and other industries and analyzed using Gross Profit Margin, Operating Profit Margin, and Net Profit Margin. The results show that the rice sales segment generated the largest sales but experienced profitability pressure, with negative OPM and NPM in the later observation period. The power plant rental segment showed relatively high and consistent profitability, with positive profit throughout the observation period and NPM increasing from 28.88% in 2021 to 47.73% in 2025. The other industries segment recorded high margins in several periods but showed greater fluctuations and negative sales and net profit in 2025. Based on the consistency of the three profitability margins and positive profit, the power plant rental segment was the most consistent profit-contributing group during the observation period.]]>
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