The poultry industry as the largest employer of labour in the organised private sector and contributes 25% to Nigeria GDP. Previous studies had not adequately been able to integrate the process of capturing performance of poultry business using the balanced scorecard performance pillars. Thus, this study examined the impact of financial re-engineering on corporate performance and the sub-variables of the poultry business in Nigeria. The study used survey research. 4,324 active farmers and major stakeholders in the poultry industry from Nigeria's six geopolitical zones made up the study's population. The Taro Yamane sample size formula was used to determine the sample size of 450 with a response rate of 84%. The range of the constructs' Cronbach's alpha reliability coefficients was 0.87 to 0.95. The data were analyzed using descriptive and inferential (multiple regression) analysis with a 5% level of significance. The findings revealed that all financial re-engineering proxies had a significant effect on financial performance (Adj. R2= 0.535, F(5,379) = 87.901, p < 0.05).The study concluded that the study concluded that financial re-engineering has significant effect on financial performance of the poultry business while the lag in the adoption of modern technology including the usage of artificial intelligence and robotics reflected in sub-optimal performance which need be focused for effective asset utilisation. The study recommended the introduction of standards that will aid the starting point of using financial results to drive the business and make credit availability easier in support of various government and non-governmental aids and grants.
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