The numerical score from the measurement of employee’s potential and performance is currently used for making decisions on the extent whether employees are most valuable for future leadership role, hence, allocation of financial resources for leadership development programs are being budgeted accordingly. However, at present, there is no current research on the reliability and validity of the nine box performance and potential matrix as a measurement tool for future leaders, further, no analysis has been made of its effectiveness in identifying potential leaders. Performance Individual performance scores are highly subjective. Research consistently revealed that individual performance scores shown to be more closely related to the relationship between employee and line manager. Majority of individual performance scores are average or placed in the middle – performance error called “central tendency” Research also revealed that past performance score is not a reliable predictor of future performance in a senior, different and more complex leadership role. Potential Potential has different meaning to different organizations. It is a high-level concept and there is no commonly accepted definition. The attributes an employee must have to succeed in a more complex and senior role are not reliably addressed. Potential scores are highly subjective. Is the concept of “potential” a generic one, common to all roles, or whether different roles and operating environments have different criteria for success? The validity of decision-making based on employee’s position in the nine box matrix is highly questionable. Nine box matrix EQ and IQ is an evidence-based talent criteria and leadership potential tool