Performance Evaluation aims to conduct a financial and economic evaluation for the company for the manufacture of red meat using estimates of some financial indicators and ratios, where the estimation of liquidity and creditworthiness indicators showed a decrease in the annual average for both circulation ratios, liquidity and quick liquidity, the interest-to-sales ratio and the liquidity ratio. Assets are about 0.787%, 0.367%, 0.032%, 3.38%, 0.565%, respectively, Also, the debt service coverage rate decreased and the interest coverage rate by about 0.565 and 0.779 times, respectively, and the annual average increase in both the fixed assets coverage rate and the asset liquidity ratio, which amounted to about 8431 times, 43.87%, respectively, 8.80. This indicates a decrease in the company's ability to match Current liabilities with its assets. The estimation of the profitability indicators showed an increase in the annual average return on return on equity and invested capital, return on total assets, and the return on sales by 32.02%, 25.32%, 8.09%, 4.09%. The risk indicators were also estimated, including a high percentage of risk for lenders. The capital indicators were also estimated, including the weak ability of the company to meet its obligations as a result of the high percentage of creditors' contribution to its owners in financing the company. The assessment of efficiency indicators also showed that the company is efficient in generating sales from its fixed and current assets, inventory, property rights, shareholders 'equity and invested capital, its low efficiency in generating sales of total assets.