Analysis of Profitability and Liquidity Ratios in Assessing the Financial Performance of PT. Mitra Adiperkasa (MAPI) Tbk for the 2016-2025 Period

Cindy Adelia Prameswari; Hendri Prasetyo

doi:10.61536/escalate.v4i4.780

Authors

Cindy Adelia Prameswari Pamulang University
Hendri Prasetyo Pamulang University

DOI:

https://doi.org/10.61536/escalate.v4i4.780

Keywords:

Profitability Ratio, Liquidity Ratio, Financial Performance, PT. Mitra Adiperkasa Tbk

Abstract

This study aims to analyze the financial performance of PT. Mitra Adiperkasa (MAPI) Tbk for the period 2016–2025 through profitability ratios (Return On Assets, Return On Equity, and Net Profit Margin) and liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio). The research method used is descriptive quantitative, with the population and sample being the company's annual consolidated financial statements for the ten-year observation period. The results show that the overall financial performance of PT. Mitra Adiperkasa Tbk is in a less than optimal condition. In terms of profitability, the average ROA is 5.8%, ROE is 11.9%, and NPM is 6.9%, all of which are below industry standards. In terms of liquidity, the average Current Ratio is 140.7%, Quick Ratio is 77.0%, and Cash Ratio is 35.1%, which also do not meet industry standards. This indicates that the company needs to optimize operational cost control and asset and inventory management to improve efficiency and the ability to meet short-term obliga

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