Financial performance is a description of a company’s financial condition that is commonly analyzed using several measurement methods whose information source is taken from the financial report. To identify and analyze the comparison of the company performance between PT. Garuda Indonesia Tbk. and PT. Airasia Indonesia Tbk., some financial ratios i.e. Liquidity ratio, Solvability Ratio, Profitability Ration, Rentability Ratio, and Cash Flow Ratio were used. The objects used in this research were PT. Garuda Indonesia Tbk. and PT. Airasia Indonesia Tbk. The data were compiled from year of 2017-2018. The data were in the forms of Financial Position, Income Statement, Statement of Changes in Equity, and Cash Flow Statement. The research result shows that, comprehensively, the company performance of PT. Garuda Indonesia Tbk. is better when compared to the company performance of PT. Airasia Indonesia Tbk. This can be seen from each of the company’s financial reports when calculated using some of the financial ratios.