The Financial Performance indicator of the Department of Posts, Ministry of Communications, provides a comprehensive measure of the department’s operational efficiency and fiscal health. It is assessed through a sequence of financial metrics, starting with Gross Receipts, which denote the total revenue generated from all sources before any deductions, such as postal services, logistics, financial services, and government grants. From this, Net Working Expenses—which include salaries, maintenance, operational costs, and utilities—are subtracted to determine Net Receipts. This intermediate figure reflects the actual income available after meeting essential operational costs, thereby serving as a key indicator of internal financial performance. A portion of the net receipts may then be allocated as Dividends to General Revenues, representing the department’s financial contribution to the central government’s consolidated fund. The final metric, Surplus (+)/Deficit (-), is calculated by deducting these dividends from net receipts. A surplus indicates a profitable and self-sustaining operation, while a deficit signals a need for strategic or fiscal realignment. This indicator is especially relevant in assessing the viability of public sector enterprises like the Department of Posts, as it highlights the balance between service delivery obligations and fiscal discipline, ensuring transparency and accountability in public expenditure and resource mobilisation.