It is crucial to the operations of the business that the administration and functioning of the garment and textile industry be working properly. The textile and garment industry has contributed significantly to Vietnam’s total exports. With the rapid development of enterprises, The textile and apparel sector in Vietnam has experienced remarkable growth, drawing both foreign and indigenous investors. This chapter analyses the 11 leading clothes and textile manufacturers listed on the Vietnamese equity market to construct a data envelopment analysis (DEA) methodology for assessing their performance from 2018 to 2023. Three input factors are taken into account by the suggested model, specifically: sales cost, owner’s equity, and current assets, as well as three output factors: gross profit, revenue, net income. The results claim that higher technological change does not guarantee a better efficiency trend. Further technological innovation is still required to improve the industry’s competitiveness, even though technology advancement is the primary driver of productivity development. This research analyzes the organizational performance conditions of textile and garment enterprises, provides reference for policy makers and strategy makers, and provides some suggestions for improving the industry’s development performance.