Bertani Agrofarm is a lettuce hydroponic business using the Nutrient Film Technique (NFT) system in Mijen District, Semarang City, supplying the hotel, restaurant, and café (Horeca) segment. This study aims to analyze the cost structure, revenue, income, and financial feasibility of the business during the peak production period in December, and to examine the sensitivity of its feasibility to changes in selling price, production volume, and costs. A descriptive quantitative approach with a case study method was used. The analysis covered total cost, revenue, income, R/C ratio, break-even point, margin of safety, as well as sensitivity and switching value analyses. Data were obtained from observation, interviews, and operational records, with a production capacity of 3,000 packs (1 kg) of lettuce per month. The results show a total production cost of IDR 35,737,075, consisting of fixed costs of IDR 24,592,575 and variable costs of IDR 11,144,500, with labor and nutrients as the largest cost components. Revenue reached IDR 70,155,000, generating an income of IDR 34,417,925 with a profit margin of 49.06%. The R/C ratio of 1.96 indicates that the business is feasible and profitable. The break-even point was reached at 1,250 packs or IDR 29.24 million, far below production capacity, with a margin of safety of 58.3%. The sensitivity analysis shows that the business remains feasible under all single-change scenarios of up to 30%, with selling price as the most sensitive variable (switching value of 49.06%). Therefore, the NFT lettuce hydroponic business at Bertani Agrofarm is feasible to operate and develop.