Road transport is the most popular mode of transport among the general public. In India, road transport services are provided to the public by State Road Transport Undertakings (SRTUs). They operate their services based on business principles. Their practice is motivated to provide profitable transportation services to the public. But in recent years, SRTUs have suffered heavy losses. This study focuses on evaluating the financial performance of UPSRTC. It discusses the various components of the capital structure, total income and total expenses, and analyzes its share in the total. This article is an important tool by which a corporation can improve their economic and financial viability, which in turn increases their profit.

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Keywords: Transport, Financial, Cost, Performance, Evaluation, Capital, Income.