This Study aims to test the influence fixed asset, long term debt and equity towards financial performance. His research was conducted in PT. Lumbung Padi Jie Brothers Pematangsiantar, and data was colected by fielf research and was analized by descriptive method and multiple regression. This study shows that fixed assets, long term debt, and equity together significantly influence financial performance. As a partially, fixed assets significantly influence financial performance, but long term debt and equity partially not significant influence financial performance.