The comparative financial analysis helps the analyst to compare financial Performance-- the performance of one firm with that of other similar firm in the industry and also compares the performance of the competitors in the line. This comparison helps to find out the strength or weakness of a firm along with the opportunity or threats in the external environment. Current study involves the comparative financial analysis of the Cattle feed plants on the basis of financial statements of two manufacturing units of ‘The Punjab State Co-operative Supply and Marketing Federation Limited’ (Popularly known as Markfed), one plant is situated at Kapurthala district of Punjab (Kapurthala Plant) and other is situated at Gidderbaha district of Punjab (Gidderbaha Plant) under the co-operative sector. ___________________________________________________________________________________ Keywords: Financial Evaluation, Markfed, Co-Operative Sector, Socialistic System, Democracy.