The sustainability and growth of a company are strongly determined by its ability to generate profits. One key metric used to evalute profitability is Return on Assets (ROA). To remain competitive and resilent, companies must regularly monitor and anayze their financial performance, including identifying the factors that influence ROA. This study examines the relationship between ROA and several financial indicator, namely the current ratio (CR), debt-to-asset ratio (DAR), total asset turnover (TATO), and sales growth (SG). The research utilized regression analysis on a sample of five companies within the Indonesian telecommunication subsector that met specific criteria during the 2016-2023 periode. The findings reveral that sales growth does not significantly impact ROA, whereas current rato, debt-to-asset ratio, and total asset turnover have a significant effect. The model explains 75% of the variance in ROA, with the remaining 25% attributed to other unexamined variables. These result suggest that asset efficiency, liquidity, and solvency are critical factors influencing the profitability of telecommunications companies, while sales growth alone does not directly enhance the ability to generate net profit from assets.