Profitability Analysis of Pak Choy Vegetable Flour: The MSME Mahesty in Malang City

MSME Mahesty, a local enterprise in Malang City, has developed an innovative agricultural product—Pak Choy vegetable flour. As a pioneering business, Mahesty still faces challenges in financial planning and lacks a strong financial security system. This study aims to analyze the profitability of the Pak Choy flour business, assessing its economic performance and sustainability potential. A quantitative approach was employed, utilizing purposive sampling with the MSME owner as the primary respondent. Data were collected through interviews, direct observation, and internal documentation. The analysis used three key indicators: Break-Even Point (BEP), Marginal Income Ratio (MIR), and Margin of Safety (MOS). The results showed a BEP of IDR 190,409.48, a MIR of 38.67%, and an MOS of 87.31%. The overall profitability level reached 33.76%, which is categorized as high since it exceeds the 20% standard benchmark. These findings demonstrate that if MSME Mahesty sells its full production capacity, it can achieve a net profit margin of 33.76%. This indicates a promising financial outlook and business viability. The results can serve as a strategic foundation for improving financial management, supporting business growth, and ensuring the sustainable development of MSME Mahesty in the agricultural processing sector.