The financial feasibility of cultivating oyster mushrooms using different agricultural waste substrates like rice straw, maize stalk, banana leaves, and tree leaves was reviewed. The study found that rice straw was the most profitable substrate, with a benefit-cost (B/C) ratio of 1.28, meaning that for every $100 invested, the return is $128. The payback period was just two months, making it a quick-return investment. Maize stalk followed closely, while banana leaves and tree leaves were less efficient, highlighting the importance of choosing the right substrate for profitable mushroom cultivation.