IntroductionSPC Ardmona (SPCA) is one of Australia's oldest food companies, dedicated to the supply of packaged fruit and vegetables. The Victoria state government recently decided to assist the ailing SPCA with $22 million to save it from the dilemma. There has been controversy over the rationality of this decision since the date it was released. This report critically evaluates the SPCA's rescue case using the triple bottom line model and provides an opinion that the SPCA deserved the government's investment. A detailed case study is summarized in the next section, followed by evaluation from economic, social and environmental perspectives respectively. The analysis is emphasized on the economic aspects by adopting Porter's five forces model to argue that the rescue investment is economically profitable. The final conclusion is also reported at the end of the report. Case Study Summary Founded in 1921 and taken over by Coca-Cola Amatil in 2005, SPCA is now Australia's largest producer of packaged fruit and vegetables with five well-known subordinate brands (SPC Ardmona 2014). One of the brands, Goulburn Valley, is named after the region where its main manufacturing and distribution base is located in Victoria (SPC Ardmona 2014). SPCA recently faced a recession with declining profits and book values. According to the annual report of Coca-Cola Amatil (2013, p. 1), the net profit in the financial year 2013 decreased by 82.5% mainly due to the loss of the SPCA. The SPCA attributed its failure to the appreciation of the Australian dollar, expensive labor and increasing competition from imported canneries (Coca-Cola Amatil 2013, p. 2). Most imports from the country...... middle of paper......SPC Ardmona-Our Growers 2014, SPC Ardmona, Victoria, viewed 9 June 2014,SPC Ardmona-Our Rich History 2014, SPC Ardmona , Victoria, viewed 7 June 2014,SPC Ardmona-About Us 2014, SPC Ardmona, Victoria, viewed 7 June 2014,The Sydney Morning Herald 2014, 'SPC Ardmona signs $70m deal with Woolworths', The Sydney Morning Herald, 11 March, viewed 9 June 2014, Willingham, R. 2014, 'SPC's future secured after Napthine government tips $22m', The Age, 13 February, viewed 8 June 2014,