Financial failure, defined as the inability of the enterprise to meet its obligations, may extend to bankruptcy resulting in the liquidation of its assets. Financial failures of enterprises impose significant costs not only on their stakeholders but also on the national economy. Therefore, estimation of financial failure is one of the important research topics in finance. In this study, financial failure estimation was made by comparing the classification power of ELECTRE TRI and FLOWSORT methods. In this article, 10 financial ratios of 30 foods, beverage and tobacco enterprises which are traded on Borsa Istanbul, determined as criteria by expert opinions. Analytical Hierarchy Process method was used to calculate the importance weights of financial ratios. According to the results, the correct classification rate of the enterprises by ELECTRE TRI method was 77%, whereas that of FLOWSORT method was 57%.