Abstract: This study aims to analyze the influence of sales and gross profit on net income in Astra group companies listed on the Indonesia Stock Exchange (IDX). The research subjects were Astra Group companies listed on the Indonesia Stock Exchange (IDX). The method used in this study was descriptive quantitative, a research approach that utilizes numerous numbers, from data collection to interpretation. This study utilized secondary data, namely quarterly financial data from the first quarter of 2021 to the second quarter of 2025 (108 quarters). The results showed that sales had a negative but insignificant effect on net income, and gross profit had a positive and significant effect on net income in Astra group companies listed on the Indonesia Stock Exchange (IDX). The results also showed that sales and gross profit jointly influenced net income in Astra group companies listed on the Indonesia Stock Exchange (IDX), with a determination value of 98.9%.

Keywords: sales, gross profit, net income.