This empirical study is in the direction of exploring the linkage of SWOT and financial performance. Strengths, Weaknesses, Opportunities and Threats (SWOT) analyses a firm's strengths, weaknesses, opportunities and threats (SWOT) and formulates its strategies based on that analysis. The result of the analysis can also be helpful for the correction of the existing strategies. SWOT analysis can reveal how a firm is placed in the business environment. The opportunities, threats, strengths and

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... nesses (SWOT) faced by public limited companies in Coimbatore District, Tamilnadu, India during the period 2009-2014 have been ascertained through a questionnaire and they were related to their sales and profit performance for the terminal year 2005 with the help of multiple regression. Strengths, Weaknesses, Opportunities and Threats (SWOT) are measured in terms of Total Weighted Scores and these combined with Gross Assets deployed by the responding companies are taken as independent variables and Sales and, Profit before Depreciation, Interest and Tax have been considered as dependent variables. Significant relationship has been found based on the data collected and analyzed.