Efficient management of finance is very important for the success of an enterprise. Term financial performance is very dynamic term. The subject matter of financial performance has been changing very rapidly. In present time greater importance is given to financial performance. So, here an attempt is made by me to compare the financial performance of the selected units i.e. NILKAMAL and SUPREME PLASTIC LTD. While analyzing the financial performance of the selected units, I include the analysis of working capital and analysis of profitability.

KEYWORDS:  Financial Performance, Profitability Management, Working Capital Management.