The book is directed towards analysing the profitability as well as the operational efficiency of selected leather industry in India for the period from 2009-2010 to 2018-2019. The profitability of the sample companies is evaluated in terms of profitability, liquidity, financial health and value creation to its shareholders. Finance is one of the basic foundations of all kinds of economic activities. It has rightly been said that "Business needs money to make more money". However, it is also true that money generate more money, only when it is properly managed. Hence, efficient management of every business enterprise is closely linked with the efficient management of its finance.In this books The book explores the profitability and operational efficiency of selected leather industries with the help of their financial statements.