The study was attempted to measure the economic performance of cooperative sugar factories in terms of total costs and returns, capacity utilization, physical and financial indicators and ratio analysis of the factories. In this study the three cooperative sugar factories are taken into consideration and the Compound Annual Growth Rate (CAGR) for all the physical and financial indicators are worked out wherein the results suggested that a significant variation in the total cost and returns, capacity utilization and both physical and financial indicators over years within the three sugar factories was found. Further, the study revealed enough evidence about the financial ratios, which in turn showed the economic potentiality of the respective sugar factories. For the better performance of the factories an efficient planning and automation well before the start of the season is necessary and the government should come forward to help the farmers in making the cane bill payment at an early stage by the factories, by extending the financial assistance.
CAGR, Physical and financial indicators, Performance, Ratio analysis
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