PT. Tirta Investama – Subang Factory is an industrial company engaged in bottled drinking water, background of this research is significant increase in product returns of 5 gallons over five years (in 2016 - 2020) from AQUA Group. Purpose of this study was to analyze the cost of quality due to defective products and their impact on the company's performance. This study uses the quantitative destructive method with the seven tools analysis method. The results showed that the increase in conversion costs / industrial costs, especially quality costs, has an impact on the company's performance must be improved.