JMGT_V6_N1_RP4 D. Guruswamy Journal on Management 2230 – 715X 6 1 49 58 Financial, Performance, Profitability, Operating Efficiency, Leverage, Liquidity Analysis of financial performance is a best approach for any firm to identify the financial strengths and weaknesses. The overall objective of this research is to assess the financial strengths and weaknesses of beverage factory using different financial ratios. The study is a case study and the present study is mainly based on secondary data. The data have been taken from the board of trustee office as well as from the annual reports of the beverage factory and also from manuals, books, journals, articles and magazines were used. The data was analyzed by different types of financial ratios and a simple t-test of the difference between means was used. The overall conclusion of this study shows an up and down trends regarding to the financial performance of the factory during the study period. June - August 2011 Copyright © 2011 i-manager publications. All rights reserved. i-manager Publications http://www.imanagerpublications.com/Article.aspx?ArticleId=1502