Analysis of Financial Performance Using Profitability, Liquidity, and Activity Ratios at the HNI Halal Mart Agency Center in Jatisari Village

This study aims to analyze the financial performance of the sharia retail business at the HNI Halal Mart Agency Center (AC) in Jatisari Village during the 2023–2025 period using a financial ratio analysis approach. The research method employed is descriptive quantitative analysis with purposive sampling, utilizing secondary data in the form of financial statements as well as primary data obtained through interviews with business managers. The analysis was conducted using profitability, liquidity, and activity ratios. The results indicate that the profitability performance of the HNI Halal Mart Agency Center (AC) falls into the “very strong” category based on the Net Profit Margin, Return on Assets, and Return on Equity ratios, although the Gross Profit Margin shows a negative value due to the characteristics of the point-based sales system. In terms of liquidity, the Current Ratio and Quick Ratio values, which are far above industry standards, indicate a very strong capacity to settle short-term liabilities. Meanwhile, the activity ratios indicate a fairly good level of efficiency in asset utilization and inventory management, with relatively stable turnover during the study period. Overall, the financial performance of the HNI Halal Mart Agency Center (AC) in Jatisari Village is in a safe and stable condition as a sharia-compliant retailer.

Keywords: Financial performance, financial ratios, islamic retail