The study has majored on how assets management can affect the financial performance of a manufacturing company in this case; Unga group limited. The term manufacturing refers to the processing of raw materials or parts into finished goods through the use of tools, human labor, machinery, and chemical processing. A manufacturing business is any business that uses components, parts or raw materials to make a finished good. Manufacturing is key sector in Kenya's economic development, in both its contribution to national output and exports, and for job creation. key targets and specific goals have been set to steer industrial growth. Most experts will cite the Industrial Revolution in the 18th century as the starting point of the development of manufacturing. This major turning point in the history of manufacturing marked the shift from the reliance on hard physical labor to manufacture goods by hand to the adoption of sophisticated machines. Lebal (2013) found out that inadequate cash management procedures was among the major challenge facing organization leading to close up or collapse of the enterprise. Thogori and Gathenya (2014) examined that the role of inventory management on the customer satisfaction and establish the most firms in kenya have poor inventory management systems which negatively affects the firm’s ability to satisfy their customers. Sitienei and memba (2005) also explored the effects of inventory management on the profitability of a cement manufacturing firms. This study established a negative relation between inventory turnover, conversion period of inventory and storage cost with firm’s profitability. Tong (2009) examined the relationship between trade receivables and probability in the Netherland and found that there was no direct relationship between profitability and receivables in kenya. This has necessitated this study on how the assets management can affect the financial performance of a manufacturing company; in this case the Unga group Limited. General objective of the study was to assess the effect of assets management to the financial performance of the Unga group Limited. Hypothesis H0 – No significant effect of the assets management of Unga group Limited to its financial performance. This study used a descriptive survey design to assess the impact asset management has to the financial performance of the Unga group Limited. The researcher collected data and systematically analyzed the data, so as to bring out the relationship between the study variables, and came up with a meaningful conclusion out of the data.