Abstract
In this work, we address the financial and operating performance of a sample of seven Tunisian firms which capital was open to the private sector. As many countries, developed or in development, Tunisia initiates privatisation programme from 1987 to 2009. The results indicate that profitability and capital investment spending ratios decline significantly, but efficiency ratios increase. Furthermore, theses enterprises knew an increase in their debt levels. For the dividend payout, the effect is not determiner.
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