The financial performance evaluation is a very important part of the performance evaluation of  listed companies.  From the perspective of profit, debt repayment, operation, development and stock price, we selects 16 financial indicators to build an evaluation system for 22 listed companies in the brewing industry.  By use of the of analysis method, it aims to evaluate the financial performance of the selected object. According to the comprehensive factor score,  we analyze the overall financial situation of the companies.  Finally,  we give some investment suggestions.