In this paper the structure and functioning of the unorganized Food & Beverage Firms are considered. For this Unit level data of ANNUAL SURVEY OF UNINCORPORATED SECTOR ENTERPRISES (ASUSE) 2022-2023 are considered. From this data the Food & Beverage firms having two-digit NIC code 56 are used. It was found that most of the firms use a very small amount of labour per firm. The firms show considerable variation in terms of location. All over India 6 states host more than half of the firms. There is also a rural urban divide among the firms. It is also observed that the HWE firms are more capital intensive than OAE firms. It is found that a small number of firms have contracts. The analysis shows wide variation of efficiency across the states and types of firms. In general, OAE firms are more efficient than HWE firms and rural firms are more efficient than the urban firms. Firms which have contracts are less efficient than those which don’t have any contract.