JOURNAL ARTICLE

Financial Performance of Food Processing Industry: A Study in Assam, India.

  • Published In: Small Enterprises Development, Management & Extension Journal (SEDME), 2025, v. 52, n. 2. P. 129 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Gogoi, Mukunda Madhab; Lama, Ashi 3 of 3

Abstract

The article analyzes the financial performance of the food processing industry in Assam, India, using primary data from 63 units across four categories: dairy, fruits and vegetables, grains and cereals, and consumer food. It finds that overall liquidity and solvency ratios of these units are below benchmark levels, indicating financial challenges such as higher liabilities relative to assets and dependence on borrowed capital. Among the categories, grains and cereals units demonstrate the highest efficiency and return on investment, while fruits and vegetables units show the highest net profit ratio. The study suggests that food processing units in Assam should reduce liabilities, increase owners' equity, and that policy support should focus on expanding grains and cereals and fruits and vegetables processing due to their superior financial performance.

Additional Information

  • Source:Small Enterprises Development, Management & Extension Journal (SEDME). 2025/06, Vol. 52, Issue 2, p129
  • Document Type:Article
  • Subject Area:Science
  • Publication Date:2025
  • ISSN:0970-8464
  • DOI:10.1177/09708464251326403
  • Accession Number:185628071
  • Copyright Statement:Copyright of Small Enterprises Development, Management & Extension Journal (SEDME) is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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