Tea Industry in West Bengal plays an important role for decades. The present study compares the financial performance of two tea companies namely, Dhensuri Petrochem & Tea Ltd and Lykis Ltd. The study is based on secondary data obtained from CMIE Prowess database and annual report of respective companies for the period from 2007 to 2018. For analysing the data, descriptive statistics and t-test have been used. The empirical result shows that the liquidity management of Dhensuri Petrochem & Tea Ltd is satisfactory than Lykis Ltd, profitability management of Lykis Ltd is satisfactory than Dhensuri Petrochem & Tea Ltd and financial stability is not identical in case of both of the company at 5% level.

Keywords: Liquidity, Profitability, Financial Stability, Tea Companies, Descriptive Statistics.