Financial performance is used as a general measure of a firm's overall financial health over a given period of time, and can be used to compare similar firms across the same industry or to compare industries or sectors in aggregation. This paper deals with financial performance of small and medium enterprises in Coimbatore region. It outlines the various indicators of measuring financial performance on the basis of 5 point rating scale. This paper identifies the variation in measuring the financial performance among the small and medium enterprises in Coimbatore region. This paper concludes with some interesting findings.

KEYWORDS: Financial performance, financial health, small and medium enterprises