ABSTRACT : The COVID-19 pandemic has had a negative impact on all countries, the Indonesian economy has experienced a decline. Various kinds of corporate sectors in Indonesia have their own impact. The health sector is a sector that has a direct influence on the COVID-19 pandemic because it is directly related to health.This study will analyze the financial performance of health sector companies from 2018-2021 using 5 financial ratios and Dupont Analysis. The companies taken were 20 companies consisting of 7 hospitals, 10 pharmaceuticals, 2 laboratories and 1 medical equipment. Internal and external analysis was also carried out to see the business situation analysis of the sector, internal analysis using 7s McKinsey and external analysis using PESTEL then given conclusion using SWOT. The result of the calculation of financial ratios and Dupont Analysis to see the difference in conditions and what factors caused the difference from before Covid-19 until now.

KEYWORDS – Financial Ratios, Dupont Analysis, Financial Performance.