Volume: 38 Issue: 4
Year: 2025, Page: 478-480`, Doi: https://doi.org/10.61475/JFS.2025.v38i4.33
Received: Sept. 1, 2025 Accepted: Nov. 1, 2025 Published: Dec. 30, 2025
Farmer Producer Organizations serve as an important platform for integrating women into the main stream development of agriculture and allied sectors. A study was conducted to evaluate and compare the performance of a womenled FPO (Kapu FPO) with a mixed-gender FPO (Nitte FPO) in Udupi District, Karnataka. Data on financial aspects of boththe FPOs were collected from their balance sheets and key financial ratios such as liquidity, solvency and profitability wereused as indicators of performance. Results revealed that Kapu FPO exhibited an extremely high current ratio in 2022(191.21), indicating sufficient liquidity, which normalized in subsequent years. The debt-to-equity ratio was zero across allthe years as the FPO operated entirely on equity. It showed high gross and net profitability, reflecting operational efficiencyand return on fixed assets was 0.691. In contrast, Nitte FPO showed more balanced liquidity with consistently higher liquidasset to total asset ratio (0.522) and a modest use of debt (debt-equity ratio of 0.111). Despite this, it recorded lowerprofitability and a weak return on fixed assets (0.049), indicating underutilization of its capital investments. Overall, KapuFPO was safer but less efficient, while Nitte FPO was riskier but more dynamic in operations.
Keywords: Farmer Producer Organisation, Financial Performance, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Women FPO