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Abstract: Tea was formed into bricks by pressing pulverized tea leaves into a mould, where they dried. When preparation time arrived, a little piece of the brick would be crushed and cooked in water. Green teas were also commonly known as "powered teas" because they became frothy drinks when hot water was added to them. During a certain time, tea became more widely known. Japanese priests who studied abroad in China brought tea back to their homes and shared it with other priests, and wealthy Buddhists began to drink tea as a result. They frequently drank a cup of tea to stay awake while meditating, and the Japanese Tea Ceremony was born, which equated drinking tea with profound and mystical knowledge on the subject. The Japanese emperor loved tea so much that he ordered tea seeds to be grown in Japan so that everyone could enjoy it. Aims of the Study, Financial Performance of the Ithalar Industrial Cooperative Tea Factory Ltd., and Methods and Materials Adopted at the present study A case-study method was adopted. A Present Study Entitled "A Study on the Financial Performance of the Ithalar Industrial Cooperative Tea Factory, Ltd." in the Nilgiris District.