• Shashidhara D
• Dr (smt) Chandramma M

India is the most populated country, there are more than 130 billion people in the country. The availability of food to such a huge population is a difficult thing. As the most populous country in the world, China also consumes more rice than any other country, with 143 million metric tons consumed in 2019/2020. Following China, India is ranked second with 100 million metric tons of rice consumption in the same period (www.statista.com). Hence rice would be the prime food grain of the country’s population. In arranging and reaching rice to the population work is majorly done by Rice Milling Industry in India. At present 1,30,000 rice mills are there in India, in which the majority of rice mills are located in West Bengal. With the invaluable role of the Rice Milling Industry in meeting the food requirement of the population, it is inevitable to know the Rice mill's conditions and its financial health. This enables the millers to protect and grow themselves with all inputs from the studies. The present study focuses on assessing the financial and operating performance of rice mills, specifically comparing the Urban Rice mills with Rural Rice mill units. For financial and operating performance assessment purposes the rice mill unit areas are divided into various performance areas such as profitability, solvency, liquidity, and efficiency. The study also has the intention to compare the rural and urban rice mills’ performance, so that helping the mills to understand and realize their financial and- operating health.

"Financial and Operating Performance: A Comparative Study", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 6, page no.d406-d426, June-2022, Available :http://www.jetir.org/papers/JETIR2206352.pdf

"Financial and Operating Performance: A Comparative Study", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 6, page no. ppd406-d426, June-2022, Available at : http://www.jetir.org/papers/JETIR2206352.pdf