National Sample Survey Organisation (NSSO) conducted an integrated survey of households and unorganised manufacturing enterprises in the 62nd round of NSS during July 2005 - June 2006. The subjects covered were household consumer expenditure, employment and unemployment and certain characteristics of unorganised manufacturing enterprises. The present report is the second one in a series of three reports being brought out based on the survey on unorganised manufacturing enterprises. The first report contained information on various operational characteristics of enterprises like location of enterprise, nature of operation, maintenance of accounts etc. in detail. The present report provides information on employment, assets & borrowings of unorganised manufacturing enterprises at all India level for different industry groups and at the level of States / UTs for all the industry groups taken together.