2025, Vol. 6, Issue 2, Part H

Background: The aim of this research is to assess the financial performance and profitability of women-led enterprises in Kamrup (M) district of Assam. Women entrepreneurs are instrumental in promoting inclusive growth and development; however, their financial performance remains under-researched, especially in micro and small-scale settings.
Materials and Methods: A total of 90 women entrepreneurs who were registered with the District Industries and Commerce Centre (DICC), Kamrup (M), were surveyed using a standardized questionnaire. The study evaluated four profitability indicators: return on assets (ROA), return on capital employed (ROCE), net profit ratio (NPR), and gross profit ratio (GPR). Data analysis was carried out using descriptive statistics, correlation analysis, and one-way ANOVA.
Results: The findings showed that trading firms had the greatest NPR (36.66%), ROA (21.26%), and ROCE (25.43%), whereas service enterprises recorded the highest GPR (51.33%). However, ANOVA results indicated no statistically significant differences in profitability ratios across enterprise types (p>0.05). Correlation analysis revealed strong positive associations between ROA and ROCE (r=0.986, p<0.01) and between GPR and NPR (r=0.807, p<0.01), indicating dependency among some profitability metrics.
Conclusion: The findings highlight that industry type alone does not significantly influence profitability. Instead, internal factors such as cost efficiency, resource utilization, financial literacy, and management practices are likely to determine profitability performance. The study recommends targeted capacity-building, enhanced financial literacy, and improved access to resources to boost the sustainability and profitability of women-led enterprises in the region.