This research for describing the financial performance of PT. Japfa Comfeed Indonesia Tbk and PT. Charoen Pokphand Indonesia Tbk 2010-2012 period using an analysis of finance ratio, and to know the enterprise which has the best financial performance. This research is descriptive, located in Pojok Bursa Efek Indonesia (BEI). The research object used two go public enterprise it concerns on agri-food in Indonesia and listing in BEI, is PT. Japfa Comfeed Indonesia Tbk and PT. Charoen Pokphand Indonesia Tbk. The data is secondary data. Analyzing the datas which have been obtained using time series analysis method, and comparing between the others using cross sectional analysis method.The whole research result show that both of employee's financial condition is fluctuated. Financial performance level of PT. Japfa Comfeed Indonesia Tbk in the unfavorable condition, it's can be known from Liquidity Ratio, Activity Ratio, Profitability Ratio that fluctuated, and Leverage Ratio that increased. PT. Charoen Pokphand Indonesia Tbk is the best, because it's known that Liquidity Ratio and Leverage Ratio in very good condition, and also Activity Ratio and Profitability Ratio in good enough condition.