The purpose of this study is to determine the result of the analysis and comparison of financial performance between PT. Gudang Garam, Tbk. and PT. HM Sampoerna Tbk. from 2008-2012. In this study, the company's financial performance is measured by using 13 financial ratios, which are the Current Ratio, Cash Ratio, Working Capital to Total Assets Ratio, Total Assets Turnover, Total Assets Turnov…