With the financial analysis methods released by the Securities and Futures Bureau of Financial Supervisory Commission, this essay aims at assessing performance of Taiwan's online games industry with grey relational analysis. This essay aims at discovering financial index that is suitable for Taiwan's online games industry. Assessing the online games companies' financial performance during 2006 to 2011 and comparing effects posed by different weighing scheme on the results of grey relational analysis, the result of this essay can assist companies to realize their operation and provide a resource of information to investors and company of financial institute evaluation.