The study examines the cost and returns of sugarcane cultivation across various farm sizes. The study indicates that the total cost of cultivation tends to vary across different farm sizes, with marginal farms incurring the lowest cost and large farms incurring the highest. It also highlights cost variations between main and ratoon crops, emphasizing labor, material, and power costs. Larger farms incur higher production costs but yield greater net returns, with ratoon crops generally more profitable. ANOVA analysis underscores significant differences in costs and returns among farmer categories. Despite the main crops higher productivity, lower returns compared to ratoon crops contribute to the latters continuity. The paper concludes that the profitability of the ratoon crop serves as a key incentive for continuing sugarcane cultivation despite the higher costs associated with the main crop.