<p>In the production phase of manufacturing, multiple subsystems are arranged in series, meaning the failure of one subsystem can affect the entire system. Consequently, it is crucial for a manufacturing plant to be both profitable and reliable while ensuring proper maintenance. A financial performance evaluation is conducted for production machinery configured with two identical systems, one functioning at a time and the other kept in cold standby, accounting for both temperature variations and preventive maintenance activities. The facility's processes include cutting, pressing, spinning, polishing and packing, all of which are sequential in preparing raw materials. In this paper, two seasons summer and winter are taken into consideration. During winter, the high demand for heating can potentially damage the equipment, necessitating preventive maintenance during this period. To address this, cold standby system is used to handle additional demand due to reduced production capacity. This system is more profitable in summer as compared to winter. Markov process and regenerative point techniques are employed in this study to evaluate system performance measures under summer and winter conditions, with time intervals assumed to be exponentially distributed.</p>