Financial performance analysis is a critical tool for evaluating the health, sustainability, and efficiency of organizations, particularly in capital-intensive industries such as engineering and infrastructure. This study examines the financial performance of Larsen & Toubro Limited (L&T) over a five-year period using ratio analysis, trend analysis, and comparative evaluation. The research focuses on four key dimensions of financial performance: profitability, liquidity, solvency, and efficiency. Secondary data from audited financial statements form the basis of the analysis. Findings reveal that while L&T demonstrates consistent profitability and robust solvency, challenges remain in liquidity management and efficiency optimization. The study contributes to academic literature by contextualizing financial performance analysis within the Indian infrastructure sector and offers practical recommendations for strengthening financial resilience.