This study aims to analyze the comparison of the financial performance of PT Indofood CBP Sukses Makmur Tbk and PT Mayora Indah Tbk in 2020-2021. This research was use descriptive qualitative methods with research subjects PT Indofood CBP Sukses Makmur Tbk and PT Mayora Indah Tbk. Research objects are secondary data on financial reports that were officially published by the Indonesia Stock Exchange. Documentation techniques are carried out by taking important data from financial reports as material for analysis. Horizontal analysis shows that the two companies have almost the same trend in their ratio movement, while vertical analysis shows slightly different ratios. From the analysis, PT Mayora Indah Tbk has slightly better performance than PT Indofood CBP Sukses Makmur Tbk.
KEY WORDS : Finance, Comparison, Liquidity, Solvency, Profitability
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