EVALUASI KINERJA KEUANGAN PT. SENTRA FOOD INDONESIA TBK MELALUI ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS PERIODE 2021-2025

Financial performance evaluation plays a crucial role in assessing a company's financial health and its ability to sustain business operations under increasingly competitive market conditions. This study aims to evaluate the financial performance of PT Sentra Food Indonesia Tbk during the 2021–2025 period by analyzing its liquidity and solvency ratios. A quantitative descriptive research design was employed using secondary data obtained from the company's published financial statements. The analysis was conducted using liquidity ratios, including the Current Ratio, Quick Ratio, and Cash Ratio, as well as solvency ratios, namely the Debt-to-Asset Ratio and Debt-to-Equity Ratio. The results indicate that the company experienced weak liquidity, reflecting an insufficient capacity to meet short-term obligations, while the
solvency analysis revealed a highly leveraged capital structure and deteriorating equity conditions, indicating elevated long-term financial risk. Overall, the financial performance of PT Sentra Food Indonesia Tbk during the observation period was unsatisfactory. These findings provide practical insights for corporate management in improving liquidity management and capital structure while contributing to the application of financial ratio analysis as a comprehensive tool for evaluating corporate financial performance.