The financial performance is assumes importance because one of the objectives of creating Public Sector Enterprises was to generate investable resources for development by earning adequate returns. This book considers the performance of select disinvested public sector enterprises in India from the standpoint of profitability, liquidity and operating efficiency. This book is an effort to answer different questions related to the Disinvestment decision taken by the Government and to give some suggestions and recommendations regarding how to improve the performance of disinvested Companies in the Public sector which are more helpful for students and every other person who may have interest in Indian Economy.