aspg-31-2064-1791686789 20261011024629 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group International Journal of Advances in Applied Computational Intelligence IJAACI 2833-5600 2023 4 1 Alber S. Aziz Faculty of Information Systems and Computer Science, October 6th University, Cairo, Egypt Stakeholders must evaluate the efficiency, profitability, risk management, and overall operational effectiveness of shipping businesses by analyzing their financial and operational performance. Revenue, expenses, fleet utilization, accident rates, market share, and competitive advantage are only a few of the parameters that must be analyzed in this procedure. Stakeholders may use this information to make better choices, spot weak spots, and measure up to competitors. An overview of the criteria used to evaluate the financial and operational performance of shipping businesses is provided in this paper, together with an emphasis on the importance of such assessments in enabling strategic decision-making and long-term development within the shipping sector. This paper used the neutrosophic set framework to overcome the uncertain data. The neutrosophic set combined with the combinative distance-based assessment (CODAS) method to evaluate the financial and operational performance of shipping companies. There are ten criteria and eight companies are used in this study. The application shows the results of the proposed method. 2023 28 36 2064 https://creativecommons.org/licenses/by/4.0/ 10.54216/IJAACI.040103 https://www.americaspg.com/journal/31/article/2064 https://www.americaspg.com/storage/21694730187.pdf