My justification for bringing out this book on an already widely discussed subject is the conviction that it still affords room for analytical inquiry. I presume I have tried to explore aspects of the financial performance of sugar industry in Karnataka which have either not been perceived at all or have been but dimly seen. It has been provided with up-to-date information in a comprehensive way, dealing with all practical aspects and described as briefly as possible with financial data. A genuine effort has been made to explain the present status of Financial Performance of Agro-Based Industries: The case of sugar industry in Karnataka. The present study has been divided into eight chapters. The results of this research on Financial Performance of Agro-Based Industries: The Case of Sugar Industry in Karnataka is presented in seven sub-heads. The important financial tools used in the present work are Ratio Analysis, Dupont Analysis, Breakeven Analysis and Safety Margin to evaluate the financial strength of selected sugar factories in Karnataka. Statistical tools like Standard Error, t-Test and Compound Growth Rate are also used to test the validity of data used for the present research study.