<![CDATA[Agricultural livestock enterprises play an important role in supporting rural livelihoods and meeting the increasing demand for animal protein. However, rising production costs and fluctuating market conditions require farmers to evaluate the financial performance of their businesses before expanding production. This study aimed to assess the financial feasibility of sheep farming at Mulia Farm, located in Polaman Village, Mijen District, Semarang City. A descriptive quantitative approach was employed using a purposive sampling technique. Primary data were collected through direct observation and interviews with the farm owner, while secondary data were obtained from relevant literature and supporting documents. Business feasibility was evaluated through analyses of production costs, revenue, income, Break-Even Point (BEP), and Revenue-Cost (R/C) Ratio across three production cycles. The findings indicate that the enterprise generated positive income in each production cycle, with revenues consistently exceeding production costs. The calculated R/C Ratio ranged from 1.56 to 1.75, indicating that the business operated efficiently and remained financially feasible. Likewise, both the selling price and production volume exceeded their respective break-even points, demonstrating that the enterprise had achieved profitability and possessed promising prospects for future development.]]>
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