Every company has its own purposes. One of them is increasing in sales and gain profit. Whether profit can be reached or not, it can be known from financial report. The purposes of this research is to know company's financial performance in Food & Beverages Company which is listed on Indonesia Stock Exchange in period of 2011-2014 ROI and RI analysis are used to assess financial performance. This is type of research is a descriptive method quantitativing and this research is using purposive sampling. The result of this research shows that only 1 company which in good performance, In other company, its results can be considered in good performance and In 6 other companies are in bad performance because their residual Income (RI) values are negative. Company's management is urged to pay more attention to its policy about asset management and investment monitoring. Company's management is also expected to stabilize its cost of capital, so it can gain more profits and Company's management must include cost of capital in their annual report if they using Residual Income (RI) analysis to asses.