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Cashew cultivation plays a vital role in the horticultural economy of Konkan region of Maharashtra and supports rural livelihoods through production, processing, and trade. This study provides a farm-level economic assessment of the cost and profitability of cashew cultivation in South Konkan region of Maharashtra. A multistage sampling framework was employed to select 120 cashew growers from Ratnagiri and Sindhudurg districts during the agricultural year 2023–24. Primary data were collected through personal interviews using a structured and pre-tested schedule. Cost of cultivation was estimated using Cost-A, Cost-B and Cost-C concept, while economic performance was evaluated through gross returns, net returns and benefit cost ratios. The findings show that the average total cost of cultivation (Cost-C) was ₹98,903 per hectare. Major cost components included the rental value of land, labour expenses and amortization cost associated with orchard establishment. The average yield was 14.76 quintals per hectare, resulting in gross returns of ₹1,76,330 per hectare. The benefit cost ratio over Cost-C was estimated at 1.78, indicating favourable economic returns from cashew cultivation in the region. A district-level comparison suggests that Sindhudurg recorded slightly higher productivity and profitability than Ratnagiri.