The rapid expansion of the applications of infrared (IR) sensing in the commercial market has driven the need to develop new materials and detector designs for enhanced performance. In this work, we describe the design of a microbolometer that uses two cavities to suspend two layers (sensing and absorber). Here, we implemented the finite element method (FEM) from COMSOL Multiphysics to design the microbolometer. We varied the layout, thickness, and dimensions (width and length) of different layers one at a time to study the heat transfer effect for obtaining the maximum figure of merit. This work reports the design, simulation, and performance analysis of the figure of merit of a microbolometer that uses GexSiySnzOrthin films as the sensing layer. From our design, we obtained an effective thermal conductance of1.0135×10−7W/K, a time constant of11ms, responsivity of5.040×105V/W, and detectivity of9.357×107cm−Hz1/2/Wconsidering a2μAbias current.