<![CDATA[This study was conducted to assess the financial performance of PT Indocement Tunggal Prakarsa Tbk during the 2022–2024 period through a financial ratio analysis approach. This study is motivated by the characteristics of the cement industry, which has high capital intensity and a high level of competition, so that the effectiveness of financial management becomes a crucial factor for the sustainability of the company. The research uses a descriptive quantitative method by utilizing secondary data in the form of annual financial statements that have been published through the Indonesia Stock Exchange. This analysis process involves calculating liquidity, solvency, activity, and profitability ratios, and then comparing them with the average industry standards as benchmarks. The results of the analysis indicate that the company’s liquidity experienced changes during the research period, declining in 2023 before improving again in 2024. The solvency structure is considered fairly good because it is below the industry standard threshold. In contrast, the activity and profitability ratios are still below the industry average, indicating that asset utilization and the ability to generate profits have not yet been fully optimal. This study is expected to provide a comprehensive overview of the company’s financial condition and serve as a consideration for management in improving efficiency and financial performance in the future.]]>
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