Traditional commercial loan decisions in the banking business are made by statistics or econometrics method, but there have been some inappropriate application of the trouble. Adopted in this paper is mainly the application of grey clustering method for the rectification of the many imperfections inherent in the statistical credit extension model, based on the comparison under the conditions of identical financial ratio and identical industry in ratio analysis. The financial ratio data in Taiwan's integrated circuit design industry is examined and analyzed to develop creditworthiness evaluation based upon small samples. The substantiated results can be used to clearly differentiate various companies into different clusters they belong to, according to the financial operations of the enterprises being assessed. In addition, a ranking can be decided for each in its respective classified category. The result for the research can take into consideration for banks when loaning to enterprises.