With the escalating demand for renewable energy, numerous nations and communities have begun their transition towards sustainable resources, particularly solar energy. Among these, Photovoltaic Thermal (PVT) technology, capable of simultaneous electricity and heat production, has garnered significant attention. This study presents a mathematical and theoretical analysis of the performance of PVT systems enhanced with fin collectors. The proposed model utilizes exergy and improvement potential analysis to predict the performance of PVT systems equipped with fins under three levels of solar intensity: 400W/m 2 , 600W/m 2 , and 800W/m 2 . Concurrently, ten airspeed rates ranging from 0.01kg/s to 0.10kg/s were employed as variables. The energy balance equation is formulated as a 3×3 matrix, which is inverted and iterated until it converges to a new temperature value. This value is then processed and analyzed through an exergy approach, improvement potential, and sustainability index. Our findings indicate that the average maximum exergy output is 163.52 watt at a solar intensity of 800W/m 2 . The optimal improvement potential and sustainability index were found to be 322.92 watt and 2.039, respectively, also at a solar intensity of 800W/m 2 . These results suggest that the optimal exergy output, sustainability index, and improvement potential are achieved at a solar intensity of 800W/m 2 .