Agricultural sector is considered one of the most important productive sectors for the development of the economies of developing countries. The food industry and its contribution to the gross domestic product is one of the most important economic indicators that express the role of these industries in serving the national economy, as they contribute about 10.2% in 2019. The research aims to study, analyze and evaluate the financial performance of the Central and West Delta Mills Company during the period (2017-2021). From the assessment of the liquidity and Current Ratio, the annual average decrease for each of the trading and liquidity ratios was about 1.19 and 1.13 times, respectively, which indicates a decrease in the company's ability to fulfill its short-term financial obligations. Equity, the return on investment, and the return on total assets by about 43.18%, 96.35%, 54.53%, and 16.15%, respectively. The evaluation of efficiency indicators indicated that the company is efficient in generating sales from its fixed assets, inventory, property rights, invested capital, and low Its efficiency in generating sales from current assets and total assets, as indicated by the assessment of indebtedness indicators, the annual average of the ratio of total liabilities to equity and total liabilities to total assets. Assets, which indicates a decline in the company's ability to finance its assets from its own sources, and the company's reliance on external financing