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To ensure a better financial performance in a fund operating organization is a sine-quo-non of its prudent financial management. The be-all and end-all of financial management is to get an appreciative and desirable financial result. In a conceptual-frame, financial performance can be visualized as a state of financial affairs of an enterprise and the financial management can be viewed as the operational function of a business that is responsible for obtaining and effectively utilizing funds needed for efficient operations. The financial management may be construed as the input and the financial performance may be considered as the output. Finance and Financial management plays an important role in all types of organization. Sound financial planning and management is the most vital requirement for successful management. Financial management also plays an important role in cooperative enterprise. A study of business failures in cooperatives would reveal that majority of such failures resulted from the lack of proper financial management. This study is aimed at Liquidity Ratio Robustness of Ambo Farmers� Cooperative Union, Oromia Regional State, Ambo, during the period from 2012-13 to 2016-17, based on relevant official records. The researcher pursued the study with the objective to examine the liquidity ratio robustness of the union. The study used secondary sources of data. The secondary data were obtained from annual reports of the union. The first objective was achieved through analyzing the appropriate liquidity ratio and average. Accordingly, the overall results of the study were underpinned around the balance sheet items such as assets, liabilities, income, expenditure accounts. The results were drawn for each of the objective set for the study. Accordingly, the analysis of the liquidity robustness was poor performance, in its day-to-day operations. To conclude, it would be appropriate to recommend that Ambo Farmers� Cooperative Union has to be very much critical in efficiently managing its assets for gearing up surplus generation and in enhancing its current assets and internal owners� equity.