The study was aimed at investigating a healthy and efficient financial performance to gain profit and improving the achievement index of enterprise value. The technique of data collection was by using financial rations of PT. Holcim Indonesia, Tbk listen in Indonesia Stock Echange. The financial ratio was profitability rati measured by using the formulation of Return On Asset (ROA) and Return On Equity (ROE) obtained from financial statement of PT. Holcim Indonesia, Tbk listed in Indonesia Stock Echange. It can be concluded that the profitability ratio measured by ROA was healthy enough while the profitability ratio measured by ROE was not healthy