The study looked at how different financial factors like current ratio, debt to equity ratio, total asset turnover, and net profit margin affect a company's profitability. They analyzed data from 12 food and beverage manufacturing companies in Indonesia. The results showed that debt to equity ratio, total asset turnover, and net profit margin have a significant impact on a company's profitability, while current ratio does not. This means that companies need to manage their assets and capital efficiently to maintain their business viability.