PROJECT REPORT

ON

Tetra Pak processing unit

OF

THE MAHARASHTRA
AGRO INDUSTRIES DEVELOPMENT
CORPORATION LIMITED
REGD. OFFICE
KRUSHI UDYOG BHAVAN, DINKARRO DESAI MARG, AAREY MILK COLONY,
GOREGAON (EAST), MUMBAI 400065

INDEX
Sr. No.

CONTENT

PAGE NO.

1.

Introduction

3-4

2.

Products

4-8

3.

Market

9-11

4.

Major Brands

12

8.

Raw Materials

13

9.

Manufacturing Process

14

10.

Flow Charts

15-18

17.

Perssonel and Manpower

19

18.

Plant and Machinery

20-23

20.

Quotation of Machinery

24-25

21.

Land and Building

26

22.

Plant Layout

27

INTRODUCTION
In a hot country like India, the use of refreshing and thirst quenching beverages,
mostly falling under the category of aerated waters, has become stagnant. For a long
time, the use of flavoured thick sugar syrups has been very common. During the last
few decades, the products like fruit juices, squashes, cordials, crushes, syrup, and
ready-toserve beverages have been introduced in the country on commercial scale to a
large extent.
The rapid increase in the production of these items in different parts of our country
on commercial scale to a large extent is a proof of their rising popularity. The use
of fruits by industry for the preparation of such products will not only reduce wastage
of fruits during handling but also add nutrition and palatability to the drink.
Now-a-days, Ready-to-Drink beverages packed in Tetra pak becomes the most
attractive to the consumers. Setting up such a unit is highly viable.
Fruit juices are produced and consumed for their refreshing character and nutritional
qualities being rich in vitamins and minerals and having regulatory functions to the
body systems; such as augmenting of alkaline reserve of the blood and proper
functioning of blood vessels, including capillary, permeability and fragility as a result
of containedfalconoid. Juices also increase body retention of calcium, magnesium,
nitrogen and are also good sources of quick energy. These qualities need to be
maximized in technologies used to process fruit juices.
Juice is generally defined as liquid extracted from the fruit, although many fruit juices
are the results of expressing the liquid from the whole or cut fruit. There are some
fruitwhere the distinction is not so apparent, e.g. fruits like mango, apple and banana
whesqueezed yields little or no juice; rather flesh is obtained which when comminutes
wilresult in a dense puree and directly cannot be consumed as drink. Whereas in case
of lemon, expressed fluid cannot be called juice, it is too sour to consume and can
only be used as juice when diluted with sugar and water.
For commercial purposes, procedure involved in juice manufacturing varies from fruit
fruit. This process is a bit technical and lengthy which we will discuss in detail later in
this document; however, broadly the fruit juice making process starts from fruit
washing, drying, skin removing (normally for citrus fruits i.e. orange), deseeding,
pulp macerating, pressing, pasteurizing and storage which is then used for producing
3

fruit juices. The process takes place using fruit processing machinery and during the
process, preservatives are also added in order to avoid microbial growth and
increasing shelf life.During the discussions with the industry experts and business
stakeholders it was found that usually C grade (A grade is of export quality, B is
consumed locally) fruit are used for the juicing or pulping purposes.
For industrial scale manufacturing of fruit juice, pulp is used which is available round
the year; on the other hand, fresh fruits are also being used for 100% pure juice
production.
The primary objective of the fruit processing is to preserve the perishable fruits in a
stable form or juice that can be stored and supplied to local and distant markets during
amonths of the year. Processing also can change fruits into new or more usable forms
and make fruits more convenient to prepare.

PRODUCTS
The Finished Products to be produced are listed below 1. Orange Juice / Drink
2. Mango pulp / Juice / Drink / Nectar
3. Tomato Juice / Puree
4. Mix Fruit Juice / Drink
5. Tomato ketchup

Finished product packing size will be 250 ml, 500 ml, 1000ml and 5 Kg in Tetra Pack brik.

HISTORY OF PRODUCT TECHNOLOGY

Starting in 1929 with a clear vision, the founder of Tetra Pak, Swedish born Dr.
Ruben Rausing, and Erik Arkerlund, began Swedens first factory specialised in
packaging. Privately owned, covering 165 countries and currently with over 18,000
employees, Tetra Pak is the largest packaging company in Europe.

The company offers the widest possible range of packaging alternatives from cartons
plastic bottles. Founded on a very simple idea, that a package should save more than
its costs, Tetra Pak makes food available in lightweight packages that are safe,
hygienic and made by clean industrial processes.
Tetra Pak has been supplying Lebanese industry since the early 60s. However, it only
established an office here in August 1998. The Beirut (Tetra Pak East Med) offices
work spreads extensively in spite of its size. Its operations mainly include providing
packaging solutions for liquid dairy and juices. Among their major customers is The
Lebanon Fruit Juice Company - Bonjus, Liban Lait - Candia, Interbrand - Libbys,
Gandours The Dairy -Dairiday, Liban Jus Maccaw & Danish Iceberg, SMLC - Mr.
Juicy. Tetra Pak paperboard is imported from different countries such as Sweden,
Saudi Arabia and Italy among others.

FSSAIs STANDARDS & SPECIFICATIONS

1) Mango Juice:
Product

- Mango Juice

Physico-Chemical
Colour
Bright Yellow
Flavor
Characteristic Mango
Refractometric Brix @ 20C (Brix)
Not less than 12
Acidity (As % Anhydrous Citric Acid )
0.40 - 0.60
pH
3.60 - 4.20
Packaging
Tetra Pack Brik 250ml, 500ml, 1lit and 5Kg
Storage
Recommended Storage temperature to be 10C, Maximum storage temperature ambient ( 25C )
Shelf Life
9 Months from the Date of Production at 10C, 12 months from the date of
production under ambient conditions.

2) Orange Juice:

Product

- Orange Juice

Physico-Chemical
Colour
Orange
Flavor
Characteristic Orange
Refractometric Brix @ 20C (Brix)
Not less than 12
Acidity (As % Anhydrous Citric Acid )
0.40 - 0.60
pH
3.60 - 4.20
Packaging
Tetra Pack Brik 250ml, 500ml, 1lit and 5Kg
Storage
Recommended Storage temperature to be 10C, Maximum storage temperature ambient ( 25C )
Shelf Life
9 Months from the Date of Production at 10C, 12 months from the date of
production under ambient conditions.

3) Tomato Puree:

Product

- Tomato Puree

Physico-Chemical
Colour
Brick Red
Flavor
Characteristic Tomato
Refractometric Brix @ 20C (Brix)
Not less than 10
Acidity (As % Anhydrous Citric Acid )
0.40 - 0.60
pH
3.60 - 4.20
Packaging
Tetra Pack Brik 250ml, 500ml, 1lit and 5Kg
Storage
Recommended Storage temperature to be 10C, Maximum storage temperature ambient ( 25C )
Shelf Life
9 Months from the Date of Production at 10C, 12 months from the date of
production under ambient conditions.

5) Mix Fruit Juice:

Product

- Mix Fruit Juice

Physico-Chemical
Colour
Flavor
Characteristic Mango
Refractometric Brix @ 20C (Brix)
Not less than 12
Acidity (As % Anhydrous Citric Acid )
0.40 - 0.60
pH
3.60 - 4.20
Packaging
Tetra Pack Brik 250ml, 500ml, 1lit and 5Kg
Storage
Recommended Storage temperature to be 10C, Maximum storage temperature ambient ( 25C )
Shelf Life
9 Months from the Date of Production at 10C, 12 months from the date of
production under ambient conditions.

6) Tomato Ketchup:

Product

- Tomato Ketchup

Physico-Chemical
Colour
Brick Red
Flavor
Characteristic Tomato
Refractometric Brix @ 20C (Brix)
Not less than 25
Acidity (As % Anhydrous Citric Acid )
1.20 - 1.60
pH
3.60 - 4.20
Packaging
Tetra Pack Brik 1lit and 5Kg
Storage
Recommended Storage temperature to be 10C, Maximum storage temperature ambient ( 25C )
Shelf Life
9 Months from the Date of Production at 10C, 12 months from the date of
production under ambient conditions.

MARKET OVERVIEW
Indian Fruit Juice Processing industry serves to various food segments like Non
carbonated fruit juice beverages, icecream & frozen food, confectionary. With these
segments Indian processed fruit juice and concentrate market is one of the fastest
growing categories in the food processing segment
Growth Drivers
Rise in the disposable income, changing lifestyles, growing middle class, rapid
urbanization, health awareness, shift in consumer preference towards non-carbonated
fruit beverages and import of fruits to India are among the top most factors to drive
the fruit juice business in India. Some of these main growth factors are detailed as
below
Changing consumer lifestyles: Change in eating habits, wider global exposure, and
growing time-poverty have provided a fillip to the convenience food segment. Again,
consumer preferences are shifting towards healthier lifestyles. As a result, the
packaged juices market has charted a high growth trajectory, thanks to its easy
availability, anytime-anywhere consumption, and convenience. Juices are often seen
to be quick, yet nutritional, fillers.
Increased health awareness: The rising awareness about heart- and weight-related
health issues, especially among teenagers and young adults, has propelled the
consumption of packaged fruit drinks. There is also a greater preference for these
healthier beverages than carbonated soft drinks.
Hygiene matters: Juices are healthy only when prepared hygienically. Packaged
juices from trusted national and international brands have usually been prepared and
certified to be in accordance with health and safety regulations. They thus underpin
the confidence of consumers in considering them to be a healthy and convenient
option, as compared to the fresh juices available at local joints and street stalls.
Growing category of informed buyers: There is a growing category of informed
buyers who are able to distinguish between fruit-based beverages and fruit juices.
These consumers are health conscious, highly aware, and have higher disposable

income. They have, therefore, led the demand for 100 percent fruit juices in the past
couple of years.
Booming modern retail: The dynamics of growth in the fruit-based beverage space
are attributed to modern retail and alluring shelf displays which drive impulse
purchases.
Habitual purchase: The trend of consumers evolving from fruit drinks in bottles to
sweetened juices to 100 percent packaged juices has been observed largely in the past
couple of years. Consumers are buying in greater quantities, for household
consumption, and buying fruit juices is becoming more of a habitual purchase than a
need-based purchase.
Road Side Stands
Roadside stands in the peak season of the fruit will be helpful for the juice producer to
develop the brand awareness in a short time period which would be coinciding with
harvest schedules and weather circumstances and seasonality. Advantages of a
roadside stand include the following:
You can manage time more efficiently between factory and stand operations.
Transportation costs are reduced. You can expand production to meet consumer
demand. You can expand production as you improve your regional-sales ability.
You can improve facilities as volume and returns increase.
Restaurants and Hotels
Selling directly to restaurants eliminates one or two middlemen which help in
increasing profit margins. By assuming traditional wholesaler functions, the juice
producer can keep the profit that normally goes to the wholesaler. Often chef and
restaurant owners are willing to make the extra effort to get high quality and specialty
items, but they demand the same consistent quality and service from the producer that
they can get from a wholesaler/importerbroad product line, partial cases of product,
clean produce, frequent delivery schedules, convenient ordering, etc.
Urban, suburban, and tourist destination areas usually have the number and type of
restaurants that could make selling directly to restaurants economically feasible. A
restaurants needs depend on its style of cuisine, chefs preferences, number of

10

customers, and menu prices. Generally, restaurants that feature regional specialties,
vegetarian dishes, or unique cuisine are the best candidates for direct sales. For
example, restaurants in the Northern areas and metro cities could be the potential
customers.
Frequently cited advantages for direct-to-restaurant/Hotels sale include:
A higher wholesale selling price
A potentially higher net profit
A possible outlet for specialty or unusual products
More precise production planning
Effective counter competitive strategy aimed at wholesaler and established brands
like Tropicana, Maza who have a year-round products line.

Major Brands in India

1) Harshey Ind. Pvt. Ltd.

Plot No. 5, New Industrial Area

Madhya Pradesh 462046. India
Brand Name: Jumpin

2) Pepsico India

3B, DLF Corporate Park,

Guargaon, Haryana 122002
Brand Name: Tropicana

3) Maa Frit Pvt. Ltd.

H-25, A-Block,
TNH, Alagapuram, Salem-636007
Brand Name: Maa
4) Dabur Group

Plot No. 22
Site 4, Sahidabad.
Brand Name: Real

5) Hindustan-Cocacola Beverages Ltd.

331/332, Soliire corporate park,

Chakala, Andheri-400093
11

Brand Name: Maza

For Tomato Puree and Ketchup
6) Hershey India

Pironjshahnagar,
Eastern express highway,
Vikhroli.
Brand Name: Godrej

12

RAW MATERIAL
Raw material procurement and specification as follows
Sr.
No

Name of
Material

Availability

Qty./M
onth

Cost/kg

Mango Juice

a)

As per FSSAI
Standards

Annually

10
Ton

85 to 90 Rs.

Orange Juice

a)

As per FSSAI
Standards

Annually

5 Ton

45 Rs.

Citric Acid

a)

Physical
appearance: White
granular particles

Annually

110 Rs.

(Monohydrate
)

500
Kg

b)

Odourless with
strong acidic taste

c)

Strength: 98.5%

d)

Origin: Germany

Annually

5 Ton

55 Rs.

Annually

5000
Kg

45 Rs.

Anually

500 kg 300 Rs.

Annually

5000
Kg

Tomato
Paste

Lye

Ascorbic Acid

Nitric Acid

Properties of
Material

a)

As per FSSAI
Standards

a)

Physical
appearance:
Colourless Liquid

b)

Strength: 47%

c)

Origin: Mumbai

a)

Physical
appearance: White
granular particles

b)

Odourless with
strong acidic taste

c)
a)

Strength: 98.5%
Origin: Germany
Physical
appearance:
Colourless Liquid

b)

Strength: 56%

c)

Specific Gravity:
1.34

d)

Origin: Mumbai

56 Rs.

13

MANUFACTURING PROCESS OUTLINE

Production of fruit juices is a standardized process and type of technology depends
type of fruits, scale of operations and availability of investment financial resources.
the purpose of this pre-feasibility, the focus is on Citrus fruit (Orange), Mango juices
. Initial preparatory processes for all fruits will be similar, as will be the last of
juice/sterilization section and packaging, although differences in handling
composition arise in certain cases due to the nature of the fruit and percentage of
involved. Basically, preparation process of juices involves the following steps:Boiling of fruit juice
I) Juice Storage in Tank
II) Sugar Hopper
Juice and ingredients mixing
Syrup Storage in Tank
Juice Preparation
Juice Storage Tank
Filling and Packaging
Cooling and Storage
In the following pages the process flowchart and brief description of the various
processes involved in fruit juice production is outlined.

14

Flow Chart: Tetra Pak Juices

Sugar

Mango Pulp/Orange
Pulp/Mix Fruit Pulp

Unloading

Unloading

QC Check

Reject

QC Check

Reject

Take in Sugar Syrup

Tank (85 deg. Centi)

Filter

Take in Blending Tank

Minor Ingredients
(Citric acid, Pectin)

On line Filter

Heating in PHE for 70

degree

Homogenisation
70 bar
UHT Pasteurization 135
deg for 5 sec.

Filling range 250 ml to 1

lit.

Box Packing

Storage

15

Flow Chart: Tomato Ketchup

Sugar

Tomato Paste

Unloading

Unloading

QC Check

Reject

QC Check

Reject

Take in Sugar Syrup

Tank (85 deg cen.)

Filter

Take in Blending Tank

Minor Ingredients
Aerated water, Xanthan
Gum, Acetic acid,
Spices oleoresin

On line Filter

Heating in PHE for 70

degree

Homogenisation 200 bar

Temp. 75 deg. cen
UHT Pasteurization 135
deg for 5 sec.

Filling range 1 Kg to 5
Kg

Box Packing

Storage
(Room Temp.)

16

Raw Material - Citric Acid, Ascorbic Acid

Packaging Material - Drums, Corrugated Boxes, Adhesive tape,
Thermocol Sheets, Pallet
Raw material inward

074

Packaging material inward

Weighing

076

QA
Check

NOT OK

Weighing

083

Reject

OK
084
Unloading

082

075

QA
Check

077

NOT OK

Reject

OK

085

Unloading

Storage
078
086
Storage
Transfer to Lab

Weighing

079

087

080

Inspection
before use

NOT OK

Rework

OK
Prepare solution

081

17

CIP

Water

Crate Washer

Lye Inward

Crate Inward

088

Transfer to CIP tank

094

Transfer to Crate Washer

089

Borewell / River ater

101

102

095

Softning

090
Circulation

Rinsing with recycled water

Steam

Drain

Caustic solution spray

091

096

103

Transfer to Overhead tank

097
Storage
104

092
Rinsing

Hot Water Spray

098
099

093
Treated Water Spray
Caustic
Residue test

W
W

NOT OK

Stacking of crates

100

OK
Drain

18

PERSONNEL & MANPOWER

Personnel & Manpower requirement with estimated cost for the proposed project is
listed below
Sr.
No.

Description

No. of Persons

Factory Manager

Estimated
Salary/Wages
per
Person/Month
Rs. 50,000

Production Supervisors

Rs.

20,000

Maintenance Supervisors

Rs.

20,000

Maintenance Engineers

Rs.

30,000

Quality Control Head

Rs.

25,000

Quality Control Chemists

Rs.

15,000

Boiler Operators

Rs.

10,000

Sales Staff

Rs.

15,000

Skilled Workers

10

Rs.

10,000

10

Unskilled Workers

10

Rs.

7,000

11

Administrative Staff

Rs.

10,000

12

Security Staff

Rs.

5,000

19

PLANT & MACHINERY

Machinery Description & Requirements processing stagwise as follows
1) Sugar Feeding System:
Dia. 168 mm (5 mm thick) at 40 degree inclination
MOC: SS304
Shaft Size dia. 76mm x 5mm thk
Screw Flute 6mm thk.
Gear Motor 2 HP, 100 RPM (Bonfiglioli/Eq. make) directly coupled to the
screw.Discharge: 2930 mm from bottom
Feeding Capacity: 1Ton/hr

2) Sugar Syrup Making Tank:

Triple shell dimple jacket
Sugar syrup tank used to prepare sugar syrup of 60 to 75 brix at 85 degree
centi.
Capacity: 1500 Ltr.
Type: Vertical Cylindrical
MOC: SS304
Size: dia 1200 mm x 1500 mm ht
Shape: Dished Top and conical at bottom
Thickness: 4mm for inner shell and 5 mm for top and bottom dish.
Jacket: Dimple jacket 2 mm thick.
Support: Tank is supported on 4 No. of ss304 legs with supported base plate.
Fittings: Tank with manhole dia 400 mm, sight glass, level gauge glass tube,
water inleta. 51 mm, CIP connection, safety valve, pressure gauge, stem trap
with bypass valve, air vent etc.
Agitator: Vertical inline geared motor for agitator 3HP 70 RPM.

3) Inline Sugar Syrup Filter:

MOC: SS304
Filter with 1/32 mesh
Conical type filter with clamp for easy operation and cleaning
Filter will be connected in the pipe line

4) Syrup Transfer Pump:

Capacity: 5000 LPH
Head: 30 mtr
Suction Dia. 51mm and discharge dia 38 mm with union.
SS centrifugal type pump with 3 HP motor and base frame.

20

5) Sparkle Type Filter Press:

This shall be supplied with a SPARKLER type filter press of 5000 ltrs per hour
capacity complete with high flow coating tank of 100 ltr capacity. Transfer
pump of 5000 LPH capacity shall be provided to transfer sugar syrup from
syrup tank to the blending tanks through a filteration system. This pump shall
be SS316 construction.
A recirculation system complete with interconnecting pipelines and fittings
shall be provided recirculate the sugar syrup to syrup tank from filter press.

6) Sugar Syrup Holding Tank (1000 ltr) :

For collection of Sugar syrup.
Size : 1200mm (W) X 1500mm (H)
SS304 tank 3mm thick. Side glass is provided to view the level in the tank.
Tank is provided with lid.
Tank is supported on four legs with base plate.

7) Blending Tank (1000 ltr) :

Blending tank with stirrer for effective mixing.
Size : 1100mm (W) X 1250mm (H)
SS304 tank 2.5mm thick. Side glass is provided to view the level in the tank.
Tank is provided with lid, ladder, level gaugetube.
Tank is supported on four legs with base plate.
Agitator 2Hp 90 RPM gear motor for blending.

8) Mixing Tank (500 ltr) :

Mixing tank with stirrer for effective minor ingredient mixing.
Size : 750mm X 1100mm X 500mm
SS304 tank 3mm thick. Side glass is provided to view the level in the tank.
Square tank with all corners round.
Tank is supported on four legs with base plate.

9) Homogenizer:
TECHNICAL SPECIFICATIONS FOR 3000 LPH MACHINE
Model
: SHE 1
Mounting
: On SS Adjustable anti vibration dampers.
Flow Rate
: 3000 LPH
Pressure
: 200 bar
No. of stage
: Two
No. of piston
:3
Piston Dia.
: 35mm
Oil Cooling System : Splashed Lubrication System
Motor
: 15 HP

21

MOC
: All contact part made up of SS316 and outer part
SS304
All Pneumatic System: Festo Make

10) Tube in Tube Pasteurizer : 1 TPH with Skid

Our tube in tube sterilizers are composed by 4 concentric pipes. The
machines are completely skid-mounted in order to simplify to the maximum
the installation at site. The units just have to be connected to the utilities
(steam, condensate, compressed air, cooling waters) and to the product.
MOC: Contact parts in SS316 and non contact part in SS304.
Tube in tube module Dia. 100mm X Dia. 25mm 6mtr length.
2mm thickness for outer pipe and 1.2mm thickness for inner pipes.
SS Centrifugal pump for hot water circulation.
Process pump for product circulation.
Hot water battery for mixing steam and water.
Size: 800mm (W) X 6000mm (L) X 1000mm (H)

11) Aseptic Filler:

The equipment set consists of the Tetra brik nozzles, filling head, control
system, lifting platform, inspection system, fixed pincers as well as pincers for
opening and closing of lids. Automatic PLC control and a responsive touch
screen allows parameter configuration. The aseptic filling machine
automatically seals the lids when the predetermined setting volume has been
reached. The steam spraying method is utilized for the sterilization of caps,
bag openings, and filling cavities.

12) CIP System:

CIP system consists of three tanks. One is for hot, acid and caustic solution.
Capacity: 500 ltr.
Type: Vertical Cylindrical
MOC: Contact parts in SS316 and non contact parts in SS304
Size: dia. 1000 X 1000 mm ht
Shape: Conical top and bottom.
SS316 shell 3mm thick. Conical bottom discharge.
Manhole, level guage glass.
CIP pump: 3HP 4nos.
Shell and tube heat exchanger 2nos.
CIP System with duplex filter.

13) Screw Pumps: 4Nos.

For transferring juice to various section.
Capacity: 3000 LPH
SS304 rotor and nitrite rubber stator.
3HP pump with gear motor.

22

14) Pipe Line:

All pipe line for product. SS304 round pipes in 1.6mm thick.
Valves, unions, bend, tee, clamps, and support included.

Sources of Machinery :
Kailas Engineering., Pune-411012
Shiva Engineering, Pune
Packaging Solution, Faridabad

23

 PRICE LIST FOR TETRA PAK MACHINERY

Sr.
Description
No.

Make

Rate
(Rs.)

Qty. Total (Rs.)

Sugar Syrup
preparation Tank
1000 ltr.

Kailas

7,60,000.00

7,60,000.00

Inline sugar syrup

filter

Kailas

60,000.00

60,000.00

Screw Elevator

Kailas

7,50,000.00

7,50,000.00

Sparkle type filter

press

Kailas

6,94,000.00

6,94,000.00

Syrup
StorageTank

Packaging
Solution

2,10,000.00

2,10,000.00

Blending Tank
1000 ltr.

Packaging
Solution

2,10,000.00

4,20,000.00

Homogenizer

Gaulin

24,00,000.00

24,00,000.00

CIP System

Repute
Engineers

25,60,000.00

25,60,000.00

Screw Pumps

Kailas
Engi

2,20,000.00

8,80,000.00

10

Pipe Line

Kailas
Engi

20,50,000.00

20,50,000.00

11

Electrical Panel

Control
Electric

15,25,000.00

15,25,000.00

12

Boiler 1 ton
(Thermax)

Thermax

13,50,000.00

13,50,000.00

13

Air Compressor

Atlas
Copco

5,25,000.00

5,25,000.00

14

Tube Wells for

continuous water
supply

Unique
Techno

25,00,000.00

25,00,000.00

15

Weigh Bridge

Techno
Weigh

15,00,000.00

15,00,000.00

24

16

Generator - 250
KVA along with
accessories

Kirloskar

25,00,000.00

25,00,000.00

17

Effluent
Treatment Plant

Thermax

25,00,000.00

25,00,000.00

18

Water Treatment
Plant

Aquapuro

12,50,000.00

12,50,000.00

19

Laboratory
Equipment

Lab India

7,50,000.00

7,50,000.00

20

Fork Lifts

godrej &
boyce

6,50,000.00

13,00,000.00

21

Mixing Tank

Packaging
Solution

1,75,000.00

1,75,000.00

22

Centrifugal
Pumps

Kailas
Engi

60,000.00

2,40,000.00

23

Tube in tube
pasteurizer 1TPH

HRS

26,50,000.00

26,50,000.00

24

Aseptic Filler

HRS

22,50,000.00

22,50,000.00

25

Installation and
Commissioning
Charges

25,00,000.00

3,43,00,000.00

26

Total

Office Furniture: 5,00,000.00 Rs.

Miscellaneous: 5,00,000.00 Rs.
Lab Equipment List: Rates are listed in above table Sr. No. 19
1) pH Meter: For pH checking
2) Viscometer: For measurement of viscosity
3) Autoclave: For microbiology purpose
4) Laminar Airflow: For microbiology purpose
5) Glass Wares: Handling of Samples
6) Digital Weighing Balance: Measurement of samples
7) Refractometer: Checking of TSS
8) Oven: For moisture measurement
9) Incubator: Incubation of micro plates

Note : Machinery prices quoted in the list are valid for 7 days. Actual prices may vary
when purchase order would be placed.

25

LAND & BUILDING

Five Acre land is required for proposed unit and built up area as per facilities
requirement are are given below Sr.
Description
Sq. feet
No.
1

Processing Area

10000

Ware House

10000

Laboratory

500

Administrative Section

1000

Boiler Area

5000

Compressor Room

1000

Raw Material Store Room

3000

Toilet Space

1000

First aid and Canteen

3000

10

Security office

500

11

Water Treatment Plant

3000

12

Effluent Treatment Plant

5000

13

Total

43000

26

Plant Layout

ETP Plant
5000 sq.ft
Security Office
500 sq.ft

Boiler
5000 sq.ft
WTP Plant
3000 sq. ft

Administrative Office
1000 Sq. ft

Ware House
10000 Sq. ft

9'-0"

Processing Hall
10000 Sq. ft

6"

Raw Material
Store Room
5000 sq.ft

6"

CIP Section

Laborotary
500 sq.ft

First Aid and Canteen

3000 sq. ft

27

Our production capacity : 1000

kg /hr
Hence per day per shift
production : 8000 Kg.
RAW MATERIAL COST FOR
1000 KG OF FINIHSED GOODS
A) Mango Juice :
Name Of Ingredients

Quantity in
Kgs

Mango Pulp

210.40

55.00

11,572.00

Citric Acid

4.21

120.00

504.96

Water

679.49

0.10

67.95

Sugar

157.80

30.00

4,734.00

Ascorbic Acid

0.11

350.00

36.82

Total

1,052.00

RATE PER KG

VALUE

16,915.73

B) Orange Juice :

Name Of Ingredients

Quantity in
Kgs

Orange Pulp

210.40

50.00

10,520.00

Citric Acid

4.21

120.00

504.96

Water

679.49

0.10

67.95

Sugar

157.80

30.00

4,734.00

Ascorbic Acid

0.11

350.00

36.82

Total

1,052.00

RATE PER KG

VALUE

15,863.73

28

C) Mix Fruit Juice :

Name Of Ingredients

Quantity in
Kgs

Mix Fruit Pulp

210.40

45.00

9,468.00

Citric Acid

4.21

120.00

504.96

Water

679.49

0.10

67.95

Sugar

157.80

30.00

4,734.00

Ascorbic Acid

0.11

350.00

36.82

Total

1,052.00

RATE PER KG

VALUE

14,811.73

D) Tomato Ketchup :

Name Of Ingredients

Quantity in
Kgs

Tomato Paste

250.00

55.00

13,750.00

Acetic acid

10.52

60.00

631.20

Sugar

178.84

30.00

5,365.20

Stabilizer

263.00

300.00

78,900.00

Spices

0.02

1,500.00

31.56

Emulsifier

2.10

25.00

52.60

Total

1,052.00

RATE PER KG

VALUE

98,730.56

E) Tomato Puree :

Name Of Ingredients

Quantity in
Kgs

Tomato Paste

225.00

55.00

12,375.00

Water

827.00

0.10

82.70

Total

1,052.00

RATE PER KG

VALUE

12,457.70

29

RAW MATERIAL
CONSUMPTION
Raw Material
Consumption is as
under :-

Particulars

Goods
Install.

Average
Utili-

Actual

Raw Mate

Capacity

sation

Production

in Kg

in Kg

rquired for
1000kg In
Rs

Raw mate
Cost of

Actual Pro.
In Rs

First Year
Mango Juice

840,000

50%

420,000

16,916

7,104,606

Orange Juice

240,000

50%

120,000

15,864

1,903,647

Mix Fruit Juice

360,000

50%

180,000

14,812

2,666,111

Tomato Ketchup

600,000

50%

300,000

98,731

29,619,168

Tomato Puree

360,000

50%

180,000

12,458

2,242,386

Total

43,535,919

Second Year
Mango Juice

840,000

55%

462,000

17,762

8205820

Orange Juice

240,000

55%

132,000

16,657

2198713

Mix Fruit Juice

360,000

55%

198,000

15,552

3079358

Tomato Ketchup

600,000

55%

330,000

103,667

34210139

Tomato Puree

360,000

55%

198,000

13,081

2589956

Total

50,283,986

Third Year
Mango Juice

840,000

60%

504,000

18,650

9399394

Orange Juice

240,000

60%

144,000

17,490

2518526

Mix Fruit Juice

360,000

60%

216,000

16,330

3527265

Tomato Ketchup

600,000

60%

360,000

108,850

39186159

Tomato Puree

360,000

60%

216,000

13,735

2966677

Total

57,598,020

30

Fourth Year
Mango Juice

840,000

65%

546,000

19,582

10691810

Orange Juice

240,000

65%

156,000

18,364

2864823

Mix Fruit Juice

360,000

65%

234,000

17,146

4012264

Tomato Ketchup

600,000

65%

390,000

114,293

44574256

Tomato Puree

360,000

65%

234,000

14,421

3374595

Total

65,517,748

Fifth Year
Mango Juice

840,000

70%

588,000

20,561

12089970

Orange Juice

240,000

70%

168,000

19,282

3239454

Mix Fruit Juice

360,000

70%

252,000

18,004

4536945

Tomato Ketchup

600,000

70%

420,000

120,008

50403197

Tomato Puree

360,000

70%

252,000

15,142

3815888

Total

74,085,454

Sixth Year
Mango Juice

840,000

75%

630,000

21,589

13601217

Orange Juice

240,000

75%

180,000

20,247

3644385

Mix Fruit Juice

360,000

75%

270,000

18,904

5104063

Tomato Ketchup

600,000

75%

450,000

126,008

56703597

Tomato Puree

360,000

75%

270,000

15,900

4292874

Total

83,346,135

31

PROJECT REPORT OF
MFG. OF Tetra Pack
Products

CAPACITY -

Sr.

1
2

3
4

5
6

7
8

8,000

kg per
day

(RS. IN
LACS)

COST OF PROJECT
PARTICULARS

AMOUNT

Land - Plot Owned 20000

sq. ft
Civil Construction - As
per estimate enclosed

20.00
80.00

Plant and Machinery - As

per List enclosed
Electric Installation - as
per Quotation

353.00
0.25

Other tools and

Equipments - as per
Quotation
M.S.E.B, Telephone
Deposit

0.15
1.00

Pre-operative Expenses
Margin Money For
working capital

1.00
37.62
Total
Rs.

Sr.

MEANS OF FINANCE
PARTICULARS

Owners Capital

Loans from Bank

Term Loan from Bank
75% of Fixed Assets of

493.02

(RS. IN
LACS)
AMOUNT
168.01

433.40

lacs

325.01
Total Rs.

493.02

32

LIST OF PLANT AND MACHINERY

Value
Sr.
1

Particulars
List attached to Word
Document

Qty in Nos
1 No

Rs.

353,00,000

Total
Say In
Lacs

SR.

M.S.E.B. DEPOSIT
PARTICULARS

3,53,00,000
353.00

RS.

M.S.E.B DEPOSIT

100,000
TOTAL
RS.

100,000

SAY IN LACS

Sr.

DETAILS OF PREOPERATIVE EXPS.

PARTICULARS

Travelling Exps.

50,000

Project Report Fee

25,000

Registration & Other

Exps.

25,000

1.00

AMOUNT

Total Rs.

100,000

SAY IN LACS

1.00

LABOUR CHARGES
Value
Sr.
1

Particulars
As per List enclosed in
word Document

Nos.

Salary

Months

Rs.

490000.00

12

5,880,000
Total Rs.

5,880,000

1,176,000
Total Rs.

7,056,000

Add 20%
benefits
Say Rs. in
lacs

70.56

33

OTHER
MANUFACTURING
EXPENSES

A)

ELECTRICITY
CHARGES
Daily consumption of
electricity units will be
Monthly working days will
be
Montly Electric
Consumption will be
Rate per unit will be
Montly Electric Charges
will be
Yearly Electric Charges
will be

500

Units

25 Days

12500

Units

8 Rs

Rs

1200000Rs

100000

Say in lacs

B)

FURNACE OIL FOR

BOILER
Daily consumption of
Furnace Oil will be
Monthly working days will
be
Montly Furnace Oil
Consumption will be
Rate per unit will be
Montly Furnace Oil
Expenses will be
Yearly Furnace Oil
Expenses will be
Say in lacs

12

Lacs

1250

Lit

25 Days

31250

Kg

50 Rs

1562500

Rs

18750000

Rs
187.5

Lacs

34

C)

WATER EXPENSES
Daily consumption of
water will be
Monthly working days will
be
Montly Water
Consumption will be
Rate per unit will be
Montly Water Expenses
will be
Yearly Water Expenses
will be

50000

1250000

Ltrs

25 Days

Ltrs0

0.1 Rs

125000

Rs

1500000

Rs

Say in lacs

D)

15.00

Lacs

PACKING MATERIAL
COST
Value

Sr.

Particulars

Qty. Nos.

Rate/ No

Rs.

150,000

5.00

750,000

30,000

10.00

300,000

Tetra Pak Brik 250 ml

1 Kg Laminated Bags
Rolls
5 Kg Laminated Bags
Roll

10,000

30.00

300,000

Tetra Pak Brik 500 ml

75,000

15.00

1,125,000

Corrugated Box

100,000

25.00

2,500,000
Total Rs.

Say Rs.
in lacs

4,975,000
49.75

ADMINISTRATIVE
EXPENSES
Sr.
A)
B)
C)
D)
E)
F)
G)

Particulars
Transport
Taxes
Insurance
Stationery
Postage and Telephone
Repairs and Maintnance
Misc Expenses

5000
25000
25000

H)

Advertisment expenses

50000

Montly
Exp
50000
35000
15000
5000
60,000
300,000
300,000
600,000
Total Rs.
Say Rs.
in lacs

Yearly
Exp
600,000
420,000
180,000
60,000

2,520,000
25.20

35

36

BASIS OF
CALCULATIONS
Firm has decided to purchase machinery having capacity of 1000 kg per hour.
There are various types of Tetra Products will be manufactured.

A)
B)
C)
D)
E)

Firm has going to manufacture

Mango Juice
Orange Juice
Mix Fruit Juice
Tomato Ketchup
Tomato Puree

Capacity of Machinery .

A)
B)
C)
D)
E)

Production of capacity per Hour

Daily Working Hours will be

1,000

Daily Production will be

8,000

Kg

Monthly working Days will be

25

Days

Monthly Production will be

200,000

Kg

Yearly Production will be

2,400,000

Kg

35%
10%
15%
25%
15%

840000
240000
360000
600000
360000

kg
kg
kg
kg
kg

100%

2,400,000

% of Various production will be as under .

Mango Juice
Orange Juice
Mix Fruit Juice
Tomato Ketchup
Tomato Puree

TOTAL

Kg
Hour

KG

37

SR

INCOME FROM SALE OF BANANA PRODUCTS (AT 100% UTILIZATION OF

PLANT)
YEARLY
AVE
AMOUNT
PARTICULARS
MFG
RATE
RS

Mango Juice

840,000

90.00

75,600,000

Orange Juice

240,000

90.00

21,600,000

Mix Fruit Juice

360,000

85.00

30,600,000

Tomato Ketchup

600,000

110.00

66,000,000

Tomato Puree

360,000

25.00

9,000,000

TOTAL

4,800,000

202,800,000

UTILISATION OF CAPACITY
Utilised income from Sauce and Syrup Sales is as under :Goods
Average

Particulars
First Year
Tetra Pak Product Sales

Install.

Utili-

Goods

Amount

Capacity
in Kg

sation
%

Available
in Kg

Rs. in
lacs

4,800,000

50%

2,400,000

1014.00
1014.00

4,800,000

55%

2,640,000

1171.17
1171.17

4,800,000

60%

2,880,000

1277.64
1277.64

4,800,000

65%

3,120,000

1384.11
1384.11

4,800,000

70%

3,360,000

1490.58
1490.58

4,800,000

75%

3,600,000

1597.05
1597.05

Second Year
Tetra Pak Product Sales
Third Year
Tetra Pak Product Sales
Fourth Year
Tetra Pak Product Sales
Fifth Year
Tetra Pak Product Sales
Sixth Year
Tetra Pak Product Sales

38

ASSETS :
DEPRECIATION SCHEDULE (AS PER I.T. ACT)
PARTICULARS

MACHINERY
@ 15%
353.40
53.01
300.39
45.06
255.33
38.30
217.03
32.55
184.48
27.67
156.81

TOTAL
DEPRE.

BALANCE
LESS DEPRE. 1st Year
BALANCE
LESS DEPRE. 2nd Year
BALANCE
LESS DEPRE. 3rd Year
BALANCE
LESS DEPRE. 4th Year
BALANCE
LESS DEPRE. 5th Year
BALANCE

BUILDING
@ 10%
80.00
8.00
72.00
7.20
64.80
6.48
58.32
5.83
52.49
5.25
47.24

LESS DEPRE. 6th Year

BALANCE

4.72
42.52

23.52
133.28

28.24

61.01
52.26
44.78
38.39
32.92

39

TERM LOAN REPAYMENT SCHEDULE ( 6 Months moratorium + 5 yrs. repayment)

BANK TERM LOAN RS.

PARTICULARS

325.01

LACS.

(RS.IN
LACS)

FIRST
YEAR

SECOND
YEAR

THRID
YEAR

FOURTH
YEAR

FIFTH
YEAR

SIXTH
YEAR

MACHINERY
OP. BAL LOAN TAKEN
LESS REPAYMENT

325.01

292.51

227.51

162.51

97.50

32.50

1ST INSTALLMENT
BALANCE

0.00
325.01

5.42
287.09

5.42
222.09

5.42
157.09

5.42
92.09

5.42
27.08

2ND INSTALLMENT
BALANCE

0.00
325.01

5.42
281.68

5.42
216.67

5.42
151.67

5.42
86.67

5.42
21.67

3RD INSTALLMENT
BALANCE

0.00
325.01

5.42
276.26

5.42
211.26

5.42
146.25

5.42
81.25

5.42
16.25

4TH INSTALLMENT
BALANCE

0.00
325.01

5.42
270.84

5.42
205.84

5.42
140.84

5.42
75.84

5.42
10.83

5TH INSTALLMENT

0.00
325.01

5.42
265.42

5.42
200.42

5.42
135.42

5.42
70.42

5.42
5.42

6TH INSTALLMENT
BALANCE

0.00
325.01

5.42
260.01

5.42
195.01

5.42
130.00

5.42
65.00

5.42
0.00

7TH INSTALLMENT
BALANCE

5.42
319.59

5.42
254.59

5.42
189.59

5.42
124.59

5.42
59.59

0.00
0.00

8TH INSTALLMENT
BALANCE

5.42
314.18

5.42
249.17

5.42
184.17

5.42
119.17

5.42
54.17

0.00
0.00

9TH INSTALLMENT
BALANCE

5.42
308.76

5.42
243.76

5.42
178.76

5.42
113.75

5.42
48.75

0.00
0.00

10TH INSTALLMENT
BALANCE

5.42
303.34

5.42
238.34

5.42
173.34

5.42
108.34

5.42
43.33

0.00
0.00

11TH INSTALLMENT
BALANCE

5.42
297.93

5.42
232.92

5.42
167.92

5.42
102.92

5.42
37.92

0.00
0.00

5.42

5.42

5.42

5.42

5.42

0.00

292.51

227.51

162.51

97.50

32.50

0.00

12TH INSTALLMENT
OUT STANDING
BALANCE

TOTAL INSTALLMENT

32.50

65.00

65.00

65.00

65.00

32.50

40

TERM LOAN INTEREST @ 13.50%

BANK TERM LOAN RS.

PARTICULARS

325.01
FIRST
YEAR

LACS.
SECOND
YEAR

(RS.IN
LACS)
THRID
YEAR

FOURTH
YEAR

FIFTH
YEAR

SIXTH
YEAR

1ST MONTH

3.66

3.29

2.56

1.83

1.10

0.37

2ND MONTH

3.66

3.23

2.50

1.77

1.04

0.30

3RD MONTH

3.66

3.17

2.44

1.71

0.98

0.24

4TH MONTH

3.66

3.11

2.38

1.65

0.91

0.18

5TH MONTH

3.66

3.05

2.32

1.58

0.85

0.12

6TH MONTH

3.66

2.99

2.25

1.52

0.79

0.06

7TH MONTH

3.66

2.93

2.19

1.46

0.73

0.00

8TH MONTH

3.60

2.86

2.13

1.40

0.67

0.00

9TH MONTH

3.53

2.80

2.07

1.34

0.61

0.00

10TH MONTH

3.47

2.74

2.01

1.28

0.55

0.00

11TH MONTH

3.41

2.68

1.95

1.22

0.49

0.00

12TH MONTH

3.35

2.62

1.89

1.16

0.43

0.00

42.96

35.47

26.69

17.92

9.14

1.28

TOTAL INTERSET

41

PROFITABILITY:PARTICULARS

YEAR ==>

(RS. IN LACS)
5th Year
6th Year

1st Year

2nd Year

3rd Year

4th Year

Installed Capacity in KG
Utilisation (%)
Utilisation Capacity in KG

4800000
50%
2,400,000

4800000
55%
2,640,000

4800000
60%
2,880,000

4800000
65%
3,120,000

4800000
70%
3,360,000

4800000
75%
3,600,000

INCOME
Sales of Tetra Pak Products

1014.00

1171.17

1277.64

1384.11

1490.58

1597.05

1014.00

1171.17

1277.64

1384.11

1490.58

1597.05

Total Rs. (A)

COST OF PRODUCTION
Raw Material Cost as per statement
Electricity Charges
Firewood Expenses
Water Charges
Packing Cost
Labour Charges
Depreciation
Total Rs. (B)

435.36

502.84

575.98

655.18

12.00
187.50
15.00
49.75
70.56
61.01
831.18

12.60
196.88
15.75
52.24
71.97
52.26

13.23
206.72
16.54
54.85
73.41
44.78

13.89
217.05
17.36
57.59
74.88
38.39
1074.35

9.54

11.02

12.62

14.36

16.24

11.02

12.62

14.36

16.24

18.27

904.53

985.51

740.85
14.59
227.91
18.23
60.47
76.38
32.92
1171.35

833.46
15.32
239.30
19.14
63.50
77.90
28.24
1276.87

Closing stock
Add : Opening Stock of RM
Less : Closing Stock of
RM

9.54

Gross Profit (C) = (A - B)

173.28

265.16

290.53

308.03

317.35

318.15

17.09%

22.64%

22.74%

22.25%

21.29%

19.92%

Gross Profit

Ratio
INTEREST :
On Term Loan @ 13.50% p.a.
On Cash Credit @ 13.50% p.a.
Total Rs. (D)

42.96
7.62
50.58

35.47
8.80
44.26

26.69
9.65
36.34

17.92
10.51
28.42

9.14
11.38
20.52

1.28
12.26
13.54

E) ADMINSTRATIVE EXPENSES : Admnistrative Expenses

Total Rs. (E)

25.20
25.20

26.46
26.46

27.78
27.78

29.17
29.17

30.63
30.63

32.16
32.16

Total F = (D +E)
Net profit before Tax (C -F)

75.78
97.50

70.72
194.43

64.12
226.41

57.59
250.43

51.15
266.20

45.70
272.45

Taxation Provision
(As per Tax Liability Statement)

19.00

38.39

66.42

73.63

78.36

80.24

Net Profit After Tax

78.50

156.05

159.99

176.80

187.84

192.22

9.62%

16.60%

17.72%

18.09%

17.86%

17.06%

Net
Profit
Ratio

STATEMENT OF BREAK EVEN POINT

PARTICULARS

(RS. IN LACS)
Y E A R -->

SALES
Less variable cost
i.e. Labour Charges + Power
Charges + Consumables +
+Rep. & Maint.
Contribution

(A)

Fixed Cost
Dep. + Int. + Admn.exps.
TOTAL

(B)

Break even point (%)

Break even Sales Rs.in lacs

1st Year

2nd
Year

3rd Year

4th Year

5th Year

6th Year

1014.00

1171.17

1277.64

1384.11

1490.58

1597.05

70.56

71.97

73.41

74.88

76.38

77.90

943.44

1099.20

1204.23

1309.23

1414.20

1519.15

136.79

122.98

108.90

95.98

84.07

73.95

136.79

122.98

108.90

95.98

84.07

73.95

14.50%

11.19%

9.04%

7.33%

5.94%

4.87%

147.02

131.04

115.54

101.47

88.61

77.74

1st Year

2nd
Year

STATEMENT OF D.S.C.R.
PARTICULARS

(RS. IN LACS)
Y E A R -->

3rd Year

4th Year

5th Year

6th Year

Net profit after Tax

Depreciation
Interest on Loan
Total A
Interest on Loan
Installments
a) Term Loan
Total B
D.S.C.R. ratio
AVERAGE D.S.C.R.

78.50
61.01
50.58

156.05
52.26
44.26

159.99
44.78
36.34

176.80
38.39
28.42

187.84
32.92
20.52

192.22
28.24
13.54

190.09

252.57

241.10

243.61

241.28

234.00

50.58

44.26

36.34

28.42

20.52

13.54

32.50

65.00

65.00

65.00

65.00

32.50

83.08

109.27

101.34

93.42

85.52

46.04

2.29
2.92

2.31

2.38

2.61

2.82

5.08

STATEMENT OF DEBT EQUITY RATIO

PARTICULARS
Equity
Proprietor's Capital
Profit & Loss A/c

(RS. IN LACS)
Y E A R -->

1st Year

2nd
Year

3rd Year

4th Year

5th Year

6th Year

168.01
73.50

168.01
219.55

168.01
364.53

168.01
521.34

168.01
684.18

168.01
851.40

Total Equity

241.51

387.55

532.54

689.34

852.19

1019.40

292.51

227.51

162.51

97.50

32.50

0.00

292.51

227.51

162.51

97.50

32.50

0.00

1.21

0.59

0.31

0.14

0.04

1st Year

2nd
Year

3rd Year

4th Year

5th Year

6th Year

97.50

194.43

226.41

250.43

266.20

272.45

Gross Income -->

97.50

194.43

226.41

250.43

266.20

272.45

Taxable Income -->

97.50

194.43

226.41

250.43

266.20

272.45

19.00

38.39

66.42

73.63

78.36

80.24

Loans
Term Loan from Bank
Total
Loan

Debt Equity Ratio

Tax Liability Statement

PARTICULARS

Y E A R -->

Net Profit Before Tax

Tax On Income @ 30%

CASH FLOW STATEMENT

(RS. IN LACS)
Const.

PARTICULARS

Period

1st
Year

2nd
Year

3rd Year

4th Year

5th Year

262.75

278.86

286.72

6th
Year

SOURCES OF FUNDS
Net profit before tax with
interest added back but
after depreciation

Increase in Partners Capital

148.08

130.39

Increase in Unsecured Loans

37.62
-

Depreciation

TOTAL RS.
(A)

61.01

325.01

Increase in Cash Credit

52.26

455.40

Increase in long Term Loan

238.70

44.78

285.99

38.39

32.92

28.24

56.43

8.75

6.29

6.36

6.45

6.54

303.13

299.70

313.81

323.61

326.09

320.78

DISPOSIATION OF FUNDS
Preoperative Expenses

1.00

Increase in Capital Expenditure

433.40

Increase in Current Assets

94.04

14.58

10.48

10.61

10.75

10.90

Decrease in Long Term Loan ---

32.50

65.00

65.00

65.00

65.00

32.50

M.S.E.B. Deposit

1.00

Interest

50.58

44.26

36.34

28.42

20.52

13.54

Taxation

19.00

38.39

66.42

73.63

78.36

80.24

Withdrawals by partners

5.00

10.00

15.00

20.00

25.00

25.00

201.12

172.23

193.24

197.66

199.63

162.18

20.00

122.01

249.48

370.06

496.00

622.46

TOTAL RS.
(B)

435.40

Opening Balance

Surplus

20.00

102.01

127.47

120.57

125.95

126.46

158.60

Closing Balance

20.00

122.01

249.48

370.06

496.00

622.46

781.06

PROPOSED BALANCE SHEET FOR NEXT 6

YEARS
1st
2nd
LIABILITIES
Year
Year

3rd Year

4th Year

5th Year

PARTNERS CAPITAL

168.01

168.01

168.01

168.01

168.01

TERM LOAN FORM BANK

CASH CREDIT FROM
BANK

292.51

227.51

162.51

97.50

32.50

56.43

65.17

71.46

77.82

84.27

90.81

516.94

460.69

401.97

343.33

284.78

258.82

73.50

219.55

364.53

521.34

684.18

78.50

156.05

159.99

176.80

187.84

192.22

78.50

229.55

379.53

541.34

709.18

876.40

LESS WITHDRAWAL

5.00

10.00

15.00

20.00

25.00

25.00

TOTAL (B)

73.50

219.55

364.53

521.34

684.18

851.40

590.44

680.23

766.50

864.67

968.96

1,110.22

TOTAL (A)

(RS. IN LACS)
6th
Year

168.01
-

PROFIT & LOSS A/C

BALANCE B/F
NET PROFIT AFTER TAX

TOTAL (A+B)

1st
Year

ASSETS
FIXED
ASSETS
GROSS
BLOCK
ADD
ADDITIONS

433.40

2nd
Year

372.39
-

3rd Year

4th Year

5th Year

320.13

275.35

236.97

6th
Year

204.04
-

433.40

372.39

320.13

275.35

236.97

204.04

LESS DEPRECIATION

61.01

52.26

44.78

38.39

32.92

28.24

NET BLOCK

372.39

320.13

275.35

236.97

204.04

175.80

CURRENT ASSETS

94.04

108.62

119.09

129.70

140.45

151.36

PRE-OPERATIVE EXPS.

1.00

1.00

1.00

1.00

1.00

1.00

M.S.E.B. DEPOSIT

1.00

1.00

1.00

1.00

1.00

1.00

CASH & BANK BALANCE

TOTAL
RS.

122.01

249.48

370.06

496.00

622.46

781.06

590.44

680.23

766.50

864.67

968.96

1,110.22

0.00

0.00

0.00

0.00

0.00

0.00

DETAILS OF WORKING CAPITAL STATEMENT

1st
Year

PARTICULARS

2nd
Year

3rd
Year

4th
Year

(Rs. In lacs)
5th
6th
Year
Year

1) RAW MATERIAL - Stock 8 Days

9.54

11.02

12.62

14.36

16.24

18.27

2) FINISHED GOODS STOCK 1 Month

84.50

97.60

106.47

115.34

124.22

133.09

TOTAL WORKING CAPITAL REQUIREMENT

94.04

108.62

119.09

129.70

140.45

151.36

BANK CC LIMIT

56.43

65.17

71.46

77.82

84.27

90.81

37.62

43.45

47.64

51.88

56.18

60.54

60%

MARGIN MONEY FOR WORKING CAPITAL