This research aims to learn the effect of the values of the quick ratio, turnover asset, returnon assets, and inventory turnover toward net profit before taxes in the food and beverageindustry in Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is qualitativeapproach with multiple regression. Based on the analysis described previously, it can beconcluded that from the independent variable of turnover asset, return on assets and inventoryturnover partially have positive and significant impact on Ebit or profit. This proves the previousstudies that management of assets and inventory affect earnings before tax (EBIT). From theanalysis ATR, ROA and ITO have effects on Ebit or profits. So, the employers of company areadvised to keep ATR, ROA and ITR to remain high in order to get higher profits.Keywords: assets, stocks, earnings before tax