摘要:Keyword: Keyword : PBV, DER, EPS, DPR, ROA, Stock Abstrack:ABSTRACT According to Sri Mulyani (www.ina.go.id, 2007), several manufacture industries that show a significant increasing is food and beverages industries. The growth of food and beverages industries is quit good between 10% -15 %, this happened because nowadays agriculture crops have been improving to a ready to eat products that more valuable.There are several factors that influence share price in the market. The factors are emitens company performance, interests, deviden yield, macro economics policy,etc. To appraise companies financial and achievment, financial analysis needs several parameters. The common parameters that used is ratio / index, that connecting financial datas one and another. Analysis and interpretation of diverse ratio can give abetter point of view in viewing companies financial and achievment for experiencedand experticed analyst rather than one that only based on financial data which not in ratio.