This thesis is a study on the financial analysis of the prestressed concrete pile industry in Thailand. The main emphasis is on the financial position of the industry. The data used in the analysis are the financial statements of the year 1977-1980 obtained from the Department of Commercial Registration the Ministry of Commerce. The general structure of this industry is also taken into account. The major aspects of this study are referred to as follows: With regard to the structure of this industry, the general conditions in manufacturing, marketing, government control and government aids are examined. At present there are about 60-70 manufacturers, the amount of registered capital is from 1,000,000 to 60,000,000 baht. The prestressed concrete pile produced is for the local demand. Most of the raw materials used in the manufacturing process can be obtained within the country. However, in the marketing of prestressed concrete pile industry, there exist a very high competition among domestic producers themselves. In order to ensure safety towards life and property, the government enforce strict quality control and the standard is prescribed by the Committee on Standard Manufacture of the Ministry of Industry. In the analysis, the prestressed concrete pile industry is classified into 3 categories according to the size of manufacturers. Firstly, the large - scale manufacturer consists of those manufacturing companies whose total assets are more than 50 million baht. Secondly, the medium-scale manufacturer consists of manufacturing companies whose total assets are in the range of 15 to 50 million baht. Finally, manufacturing companies whose total assets are under I5 million baht are categorized as small-scale manufacturer. Ratio analysis is based on 4 main groups of financial ratios, namely, liquidity ratio, leverage ratio, efficiency ratio and profitability ratio. The average ratio of the whole industry and the averagescale of each category are computed. The analysis of financial ratios is divided into two parts. In the first part, scale average ratios of each category are compared with average ratios of the whole industry individually. Next, a comparison of financial position of various companies and that of their scale average is made. To compare the financial status of each group of manufactures of the same size, it may be concluded that the large-scale manufactures tend to have better financial status than the medium or small scale manufactures for they have lower leverage and higher profitability and efficiency the small scale manufacturers have unfavourable financial status because they have higher leverage and lower profitability and efficiency. On the whole, it may be concluded that the financial status of the industry still has something to be improved, in particular, liquidity and profitability which are not get attractive to investors. Moreover, trend analysis of financial ratio was studied in order to compare the movement of each categorys's financial ratio with the average ratio of companies in the whole industry during the period between 1977-1980. The trend analysis of financial ratio indicates that the profitability of the industry as a whole is decreasing continually. Fund management of prestressed concrete pile industry was studied by analyzing the capital structure of large medium and small scale manufacturers. Most of the fund is derived from liability and most of them are current liability. The analysis on the sources and uses of funds statement reveals that the means of financing the industry is not well conformed. It was found that short term loan was obtained to invest in permanent assets but this involves higher risk in repayment of the principle debt in short period of time, lest that the industry may not be able to repay in cash in time, if this is still consistently praticed, the industry will be undergoing high risk and may effect its future financial security. The significant problems of the prestressed concrete pile industry are the high price of raw materials which leads to high production cost while the selling price cannot be raised sufficiently, this problem may be due to the high rate of competition. The problem of using short term loans to invest in permanent assets entails high risk to the industry. This problem may be solved by improving the financing method in order to match the working life of the assets. Moreover manufactures have to increase production efficiency and effectiveness which will lead to the minimization of unit cost. Finally the government should assist this industry by planning a specific budget for construction annually and they should arrange occasional meetings among the concerned parties to discuss the problems and means to solve them.