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This study was conducted to evaluate the performance of Gilan trawling cooperatives. In this research, the descriptive statistics and break-even analysis method was used and the data of this research were collected by using a questionnaire from trawling cooperatives for the fishing season of 1396. The results showed that the cooperatives of Rasht and Astara with the average of 111829 and 7710 kg, respectively, had the highest and lowest fishing performance and in total, in Gilan province, each cooperative had an average of 65839 kg of fishing. The average income and average cost of of fishing were 31528 and 12310 Tomans, respectively, and the average net profit per kilogram of fishing was 19218 Tomans. Despite the existence of two loss-making cooperatives, the average profit rate for all cooperatives surveyed was 203%. Also, the surveyed cooperatives had the least difference in terms of total cost and the largest difference in terms of net profit. However, according to the results of this study, higher (lower) revenue generation of cooperatives has not necessarily led to their higher (lower) profitability. Also, the correlation results showed that the amount of fishing has a strong and positive relationship with the average income and average profit and a strong and negative relationship with the average cost of fishing. In addition, the average breake-even point for all cooperatives was 21.6 tonns.