The COVID-19 pandemic has impacted globally since march 2020, affecting the hospital sector led to a decrease in hospital utilization that could impact its financial performance and healthiness, including PT Siloam International Hospitals Tbk (SILO) as one of the largest hospital groups in Indonesia. This study aimed to measure and analyse whether PT Siloam international hospitals Tbk (SILO) financial performance during the COVID-19 pandemic was better than before and evaluate the company's healthiness before and during the COVID-19 pandemic. Measuring and analyzing financial performance based on eight financial ratios and a statistical one-tailed (right tail) two-dependent samples test was applied to validate significance. This research uses a quantitative research method with secondary data from 28 quarterly financial statements of SILO in the period 2016-2023. Evaluating the company health based on Altman Z-score was also carried out in 2018-2022. Liquidity and activity ratio of SILO has significantly less or equal between during and before the COVID-19 pandemic, proved by p-value>0.05, which means the null hypothesis was retained. Solvency ration and profitability ratio of SILO during the COVID-19 pandemic significantly better than before COVID-19 pandemic with result p-value