Analisis Common Size Statement untuk menilai kinerja keuangan PT Diamond Food Indonesia Tbk periode 2023 - 2024

Abstract

Financial performance analysis of PT Diamond Food Indonesia Tbk for the 2023-2024 period using Common Size analysis. This study aims to evaluate the company's financial performance through balance sheet and income statement analysis. The research employs a quantitative descriptive method, with financial statement data sourced from the Indonesia Stock Exchange (IDX). The findings reveal an increase in asset structure driven by higher long-term investments. Liabilities show a declining trend, particularly short-term liabilities, indicating a conservative capital structure with minimal reliance on external parties. Company equity rose significantly, mainly due to increases in share capital and retained earnings, demonstrating strong internal capital growth. Income statement analysis indicates improved net profit margins, reflecting effective sales growth management. Overall, the study concludes that the company demonstrates relatively stable and improving financial performance.