The main objective of Obour Land Company is to manufacture all dairy products, including packaging and pasteurization of liquid milk, cream, natural butter, all kinds of white cheese, dry cheese, processed cheese, and all kinds of yogurt, in addition to other industries that like fall under dairy products, all kinds of ice cream and ice cream biscuits. The research problem was represented in the decline and instability of the financial evaluation indicators for the dairy manufacturing companies, such as liquidity indicators, profitability indicators, efficiency indicators, and risk indicators, which exposes these companies to a decline in their financial position and thus their inability to compete in the markets. The objective of the research is to identify the financial position of the dairy companies and their products by studying the indicators of the financial evaluation of these companies (Domty and Obour Land companies) during the period (2016- 2021). By examining the estimated current ratio of the Arab Food Industries Company (Domty) during the study period, it was found that the company's ability to meet its financial obligations decreased without resorting to the disposal of fixed assets, as the annual average of the number of times that the traded assets can cover the current liabilities during the study period was about 1.29 times. It was also found that the ratio of net profit to net sales ranged between the lowest rate of about 1.36% in 2016 and the highest rate of about 5.38 in 2018, with an annual average of about 3.45% during the study period. It was found that the turnover rate of current assets ranged between the lowest rate of about 1.46 in 2016 and the highest rate of about 1.90 in 2018, with an annual average of about 1.81 during the study period, which means that every pound invested in current assets generates approximately 0.81 pounds of net Sales, which indicates the company's investment of current assets, but there is still inefficiency. It also showed a decrease in the ability of Obour Land Company for Food Industries (OLFI) Company for Food Industries to fulfill its financial obligations without resorting to the disposal of fixed assets, as the annual average of the number of times that current assets can cover current liabilities during the study period was about 1.47 times.