Main Article Content
This study examined evaluation of earning performance of female owned leather-based enterprises in Aba Metroplis of Abia State. The study has become relevant considering the performance of women in the other fields of life endeavors. Firstly, through a purposive selection sampling method female owners of leather based enterprises were selected against the males. A random selection of sixty (60) female entrepreneurs involved in leather products preproduction activities such as sales of accessories for shoes, bags and belts, leather cleaning and drying activities, leather spraying and such like activities. Thirty female entrepreneurs were selected from Ariaria and Ahia markets respectively. Questionnaire and oral interview were the instruments for data collection. The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross return per each capital invested which is also positively significant. The analyses of determinants of earning performance indicated the significant variables as interest rate on credit, distance to the nearest market, amount of credit available for investment and rent. It is recommended that female entrepreneurs owning leather enterprises should be empowered financially and that at a reduced rate of interest to enhance the enterprise performances.