This study aims to examine empirically the effect of financial ratios [Average Day's Inventory (ADI), Long Term Debt to Equity Ratio (LTDTER), Working Capital Turnover (WCTO), Gross Profit Margin (GPM), and Return on Investment (ROI)] against changes in performance [Operating Profit (OP) and Earning After Tax (EAT)] on food and beverage companies listed in Indonesia Stock Exchange. The population in this study is that all food and beverage companies listed in Indonesia Stock Exchange. The analysis technique used is to calculate the dependent variable and changes in earnings, to test the classical assumption, then perform hypothesis testing. Are the financial ratios significantly influence changes in performance can be described by way of, if: the significance value below 0.05 has a significant financial ratios; value above 0.05, the significance of financial ratios is not significant. The results mentioned that ADI does not significantly influence the performance changes. This can be caused by the fluctuation ADI ratios for five years so as not to affect the earnings change from year to year. LTDTER no significant effect on performance changes. This could be due to the high increase long-term financing from creditors. WCTO no significant effect on performance changes. This could be due to low turnover of working capital so that the income generated is not too large. GPM does not significantly influence the performance changes. This could be due to low profits from the GPM so not too big. ROI does not significantly influence the performance changes. This could be due to the low ability of the company in utilizing all available assets in companies that profit is not too large. Based on the above conclusions, the suggestions can be given: We recommend that the number of variables of the study need to be added again with a longer period so that results can be more useful, need to be added again the other performance measures so that all aspects can be evaluated, and copied again the object of research to investors and creditors can know more of company performance will be a place for investment and lending. Keywords: financial ratios, changes in performance.