Financial Performance Analysis Of PT Garudafood Putra Putri Jaya Tbk Using The Du Pont System Method The Period Of 2021-2023

After the COVID-19 pandemic, the food and beverage sector experienced significant changes in financial structure and profitability. This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk during the 2021–2023 period using the Du Pont System method. The study employs secondary data in the form of financial statements obtained from the company’s official website and the Indonesia Stock Exchange (IDX). The analysis was conducted by calculating and assessing the Return on Investment (ROI) and Return on Equity (ROE) to determine the level of profitability, operational efficiency, and capital effectiveness. The results show that the company’s financial performance is categorized as less satisfactory, with an average ROI of 7.50% and ROE of 15.72%, both of which are below the industry standards of 30% and 40%, respectively. This indicates that the company has not yet been able to optimize asset utilization and capital management efficiently. The findings are expected to serve as a strategic reference for management in improving operational efficiency and as additional information for investors in making investment decisions.