<![CDATA[This study aims to analyze the cost and revenue structure and evaluate the financial feasibility of the tilapia (Oreochromis niloticus) seed production (hatchery) business. The breeding stage is a crucial early phase in the aquaculture production cycle. The feasibility evaluation encompassed calculations of the Revenue to Cost Ratio (R/C), Break-Even Point (BEP), and Return on Investment (ROI). The method employed was a profitability analysis using revenue theory, applying the R/C, BEP, and ROI formulas to the business's cost and revenue data. The results indicate that from a technical and technological perspective, all operational requirements for the hatchery were met, including location suitability, operational scale, pond management, and resource utilization, supported by a single-level distribution system. Economically, the business showed profitability and business viability. The total revenue reached IDR 79,552,083. The financial analysis yielded an R/C ratio of 1.5, signifying that every Rp1 spent generated IDR 1.5 in revenue. The production break-even point (BEP) was achieved at 12,635,416 fish seeds. It is concluded that the tilapia seed production business is comprehensively feasible and profitable for further development.]]>
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