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This study aims to analyze the effect of Sales Growth and Current Ratio on financial performance measured by Return on Assets (ROA) at PT Mitra Adiperkasa Tbk for the period 2016–2025. The research uses secondary data in the form of annual financial reports published by the company over ten years. The method applied is quantitative associative research with multiple linear regression analysis using SPSS version 26. Classical assumption tests include normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by the coefficient of determination (R Square) and hypothesis testing with t-test and F-test. The results show that partially, Sales Growth has a significant effect on ROA, with a t-value of 3.486 greater than the t-table value of 2.365 and a significance level of 0.010 < 0.05. Conversely, Current Ratio does not significantly affect ROA, with a t-value of 2.352 and a significance level of 0.051 > 0.05. Simultaneously, Sales Growth and Current Ratio significantly affect ROA, with an F-value of 6,860 greater than the F-table value of 4.737 and a significance level of 0.022 < 0.05.