A study on assessing the profitability and economic viability of sixty commercial dairy farms was carried out in the Trans-Gangetic Plains of India. The study’s focus region, the Trans-Gangetic Plains, was found pivotal due to its significant dairy orientation and robust dairy development programs. The selected farms were classified into small, medium and large commercial dairy farms based on herd size category. The total cost per farm per year was worked out to be 90.66 lakh, 154.96lakh and 254.62 lakh in small, medium and large commercial dairy farms, respectively. The net returns per farm per year were 16.10 lakh, 52.79 lakh and 95.39 lakh in small, medium and large commercial dairy farms, respectively. The net income per income per milch animal per day was 66.76, 130.00 and 139.13 in ascending order of herd size category. The cost of milk production per litre was estimated as 31.50, 29.10 and 26.97 in small, medium and large commercial dairy farms, respectively. The return per litre was 6.10, 10.57 and 11.03 in same order of farm category. Financial assessments of dairy enterprises in this region showed that as farms grow larger, they tend to have a more substantial proportion of long-term debts. The efficiency and profitability ratios indicated that all farm sizes could recover their capital invested at least once in a year. However, medium-sized farms demonstrated a better margin of safety and efficiency in herd management than smaller or larger. The findings suggest the potential for enhancing profitability through value-added milk products and the importance of managing costs for the sustained economic viability of dairy farms. Policy formulation should emphasize capacity building for small farms, promote value addition, and ensure efficient management practices across all farm sizes.
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