The purpose of this study was to show the comparison of financial performance in terms of financial ratios analysis which is: liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), activity ratios (Inventory Turn Over, Fixed Asset Turn Over, Total Asset Turn Over), leverage ratios (Total Debt to Total Asset, Total Debt to Equity Ratio), profitability ratios (Net Profit Margin, Return of Investment, Return on Equity).The object of this study are PT. Astra Otoparts, Tbk and PT. Goodyear Indonesia, Tbk that go public in Indonesia Stock Exchange (BEI). This type of research is descriptive study. The focus of this research is the company's financial statements: balance sheets and the profit and losses of the period 2013-2015. The study was conducted through the official website the Indonesia Stock Exchange (BEI) on the official website www.idx.co.id. Sources of data used in the study are secondary data. Data collection techniques used in this study is documentations. The analysis of data used in this study is descriptive analysis. The results of financial ratios analysis which is liquidity ratios, activity ratios, leverage ratios and profitability ratios in periode 2013-2015 show that the financial performances by PT. Astra Otoparts, Tbk was better than PT. Goodyear Indonesia, Tbk.