Abstract. This research aimed to study the in uence of the values of quick ratio, debt ratio, return-on-assets,
inventory turnover, and assets turnover toward the net pro t before tax in the food and beverage industries in
Jakarta Stock Exchange in the year 2002-2006. The approach used is qualitative approach with double regression.
The result shows that the variables of quick ratio, inventory turnover, assets turnover, return-on-assets signi cantly
in uence the pro t before tax. The use of nancial ratio is proved to be bene cial for pro t management.
