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This study aims to determine the amount of production and income of apple farming varieties from a financial perspective. The results of the study showed that the initial investment in the farming of a Manalagi apple was IDR 20,335,000, and the average production cost per year is IDR 26.263.742.50. Monoculture manalagi apples developed in Junggo village based on the results of the NVP analysis was IDR 162,805,964.65. So, the NVP value is more than zero, which means it is feasible to be developed. Break-Even Point (BEP) value was IDR 845 per kg, smaller than the average price at the farm level of IDR 3,000 per kg. If the capital for planting comes from a loan, and it needs to be repaid in the 9th to 5th month, and the amount of loan required for capital is approximately IDR 200,000,000 with a B / C ratio of 4.37 more than one. So, it is feasible for further development.

A Financial Analysis of The Farming Business of Manalagi Apple: A Case Study in Junggo Village, Bumiaji District, Batu City, East Java