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The pullet farming was well-growing in line with the increasing its demand. However, this farming was unlikely the favourable venture because of the long harvest time (three months) than those of the layer farming. This phenomenon become attractive to deeply explore; since many farmers operated the pullet farming, particularly at Turen and Gedangan sub-district of Malang Regency, East Java Province of Indonesia. The study aimed to investigate the profitability and efficiency the pullet farming especially Break-even Point (BEP) and Margin of Safety (MOS) perspective. There were 23 pullet farmers that divided into three scale including scale-1 (controlling 4000-11,667 birds; n=14), scale-2 (having 11,668-23,335 birds; n=7), scale-3 (raising &gt; 23,335 birds; n=2). Data collection on 24 th -31 st  March 2015 used survey method. Data analysis employed descriptive technique using BEP and MOS formulation. Overall, the pullet farming partnership scheme has obtained little profit ranging (IDR 2,546 – IDR 3,630/bird), less efficient venture (BEP: IDR 44,216-IDR 44,489) and the quite high financial risk (MOS: 5.25%-7.43%). However, regarding to the farm scales, the farming scale-3 exhibited the highest profit in comparison with other scales. In conclusion, the pullet farming that controlling more than 23,335 birds achieved the profit of IDR 3,630 per bird, with IDR 44,216 of the BEP price, and 7.43% of the MOS.

BEP and MOS of the Pullet Farming Partnership Scheme at Malang, Indonesia