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The aims of this study is to analyses black rice farming including cost, revenue, profit and R/C ratio in Palir Village, Cirebon. The research was conducted from March to August 2019 using purposive sampling. Depth interview with farmers, total revenue, total fixed cost and total variable cost are needed as qualitative and quantitative data. The analysis showed that from 0.12 hectare cultivate area, total revenue is Rp 10.500.000 and an average cost production is Rp. 8,018,000 consist of fixed cost and variable cost, so profit income of farmer is Rp. 2.482.000. Analysis R/C ratio = 1.3 (R/C ratio > 1) its means that black rice farming is profitable to cultivate.

Analysis of Structure Cost, Break Event Point, and Income Level of Farming Black Rice: A Case Study Palir Village, Cirebon