Product Percent Share

2021-22 2020-21
Sr no Name of plant Production in Kg % share of product Production
1 Banana Chips 6,500 49.06 6000.00
2 Amla Candy (Jaggery) 1,500 11.32
3 Aonla Candy 5,250 39.62 4220.00
Total 13,250 100.00 6000.00
% share
100.00
0.00
70.33
100
 Initial Capital investment

Sr No Particulars Unit Quantity Rate(in Rs) Amount

A Deposit 15000
B Machinery
1 Slicing Machine Nos. 1 65000 65000
2 Packing Machine Nos. 2 1300 2600
3 Weighing balance Nos. 2 3654 7300
4 Sun dryer Nos. 1 35000 35000
5 Steamer Nos 1 2450 2450
6 Refractometer Nos 1 14450 14450
C Other
1 Cauldron Nos. 2 3500 7000
2 Baking Tray Nos 5 425 2125
3 Knife Nos. 4 150 600
4 Peeler Nos. 2 60 120
5 Mesh Skimmer Nos. 2 1000 2000
6 Rack Nos. 2 5000 10000
7 Tub Nos. 4 450 1800
8 Table 1 3500 3500
9 Chair Nos 3 750 2250
10 Shegadi 2 3200 6400
11 Initial Mantainence 7250
12 License fee Nos 1 9,799 9799
13 Miscellaneous Assets Nos 1 5,000 5000
Total 199644

Total 199644
 11.32
% share Amount for Aamla Candy
7.51

32.56 7358.49
1.30 294.34
3.66 826.42
17.53 3962.26
1.23 277.36
7.24 1635.85

3.51 792.45
1.06
0.30 67.92
0.06 13.58
1.00 226.42
5.01 1132.08
0.90 203.77
1.75 396.23
1.13 254.72
3.21 724.53
3.63 820.75
4.91 1109.32
2.50 566.04
100.00 22601.21
2260.12
24861.33
Sr No Particulars Amount Junk value Purchase year Expected life
A Deposit 15000 1500 2019
B Machinery
1 Slicing Machine 65000 6500 2019 15
2 Packing Machine 2600 260 2019 15
3 Weighing balance 7300 730 2019 15
4 Sun dryer 35000 3500 2019 12
5 Steamer 2450 245 2019 10
6 Refractometer 14450 1445 2019 10
C Other
1 Cauldron 7000 700 2019 10
2 Baking Tray 2125 212.5 2019 10
3 Knife 600 60 2019 5
4 Peeler 120 12 2019 5
5 Mesh Skimmer 2000 200 2019 5
6 Rack 10000 1000 2019 8
7 Tub 1800 180 2019 8
8 Table 3500 350 2019 8
9 Chair 2250 225 2019 5
10 Shegadi 6400 640 2019 8
11 Initial Mantainence 7250 725 2019 10
12 License fee 9799 979.9 2019
13 Miscellaneous Assets 5000 500 2019 10
Total 199644
Interest (10%)
Total 199644
 11.32 0.00
Remaining life Depreciation Depreiciation for Aonla Candy (2021)

11 5318.18 602.06 12 4875.00

11 212.73 24.08 12 195.00
11 597.27 67.62 12 547.50
8 3937.50 445.75 9 3500.00
6 367.50 41.60 7 315.00
6 2167.50 245.38 7 1857.86
0.00 1 0.00
6 1050.00 118.87 7 900.00
6 318.75 36.08 7 273.21
1 540.00 61.13 2 270.00
1 108.00 12.23 2 54.00
1 1800.00 203.77 2 900.00
4 2250.00 254.72 5 1800.00
4 405.00 45.85 5 324.00
4 787.50 89.15 5 630.00
4 506.25 57.31 5 405.00
4 1440.00 163.02 5 1152.00
6 1087.50 123.11 7 932.14
9799.00 1109.32 9799.00
6 750.00 84.91 7 642.86
3785.96 29372.57
2260.12
33442.68 6046.08 29372.57
Depreciation for aonla candy (2020)

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2260.12
2260.12
 Working Capital of Aamla candy

11.32
Sr.No Particulars 2022-23
Unit Qty Rate Amount
A Raw Material
1 Aamla Kg 1,500 100 150000
2 Jaggery powder price Kg 1050 55 57750
3 Ginger powder kg 22.5 235 5287.5
4 Rock salt kg 22.5 110 2475
5 Black salt kg 22.5 290 6525
Rent Months 12 12000 144000
B Labour charges Month 12 30000 360000
C Electricity Charges Months 12 1,450 17400
F Packaging & Packing Charges 17,500 17,500
G Transportation Charges 21,000 21,000
H Pamplet and banner 14,000 14,000
Other 8,500 8,500
Subtotal 804437.5
Interest @12% 96532.5
Total 900970
Per Kg Variable cost 215.02
Working Capital of Aamla candy

0.00

Per cent share on Aonla candy Qty Rate Amount

150000.00 0.00 90 0 0.00

57750.00 1450 28 40600 40600.00
5287.50 3.2 1000 3200 3200.00
2475.00
6525.00
16301.89
40754.72 12 22500 270000 0.00
1969.81 12 1,250 15000 0.00
1981.13 17500 17500 0.00
2377.36 15,500 15,500 0.00
1584.91 2 8,200 8,200 0.00
962.26 5,200 5,200 0.00
287969.58 375200 43800.00
34556.35 45024 5256.00
322525.92 420224 49056.00
215.02 #DIV/0!
 Net Income

Year Fixed cost Working capital Total cost Sales quantity

2021 24861.33 0 24861.33 0
2022-23 6046.08 322525.92 328572.01 1500.00
2023-24 6650.69 354778.52 361429.21 1,650
2024-25 7315.76 390256.37 397572.13 1,815
2025-26 8047.34 429282.01 437329.34 1,997
2026-27 8852.07 472210.21 481062.28 2,196
Total

Pay back Period 2.95

me

price per kg Total income Net income

0 0 -24861.33
245 367500 38927.99
250 412500 51070.79
255 462825 65252.87
260 519090 81760.66
265 581979.75 100917.47
337929.78
Average 67585.96
 Per kg cost of Aamla candy

Sr no Particulars 2021-22 per kg 2020-21 per kg

1 Yield of Candy/year 1,500 1,500
2 Fixed cost 6046.08 4.03 2,260 1.507
3 Variable cost 322525.92 215.02 49,056 32.70
4 Total cost 328572.01 219.05 51316.12 34.21
5 Production cost(Rs/kg) 219.05 34.211
 BCR

Sr no Year Benefit Cost D.F @15 PWB PWC

1 2022-23 367500 328572 0.87 319565.217 285715
2 2023-24 412500 361429.21 0.76 311909.263 273292
3 2024-25 462825 397572.13 0.66 304314.95 261410
4 2025-26 499125 437329.34 0.66 328182.79 287551
5 2026-27 549037.5 481062.28 0.66 361001.068 316306
TOTAL 1624973.29 1424274.73

BCR 1.14
 NPW

Sr no Year Benefit Cost Net income DF @ 15% NPW

1 2021 0.00 24861.33 -24861.33 0.87 -21618.55
2 2022-23 367500.00 328572.01 38927.99 0.87 33850.43
3 2023-24 412500.00 361429.21 51070.79 0.76 38616.85
4 2024-25 453750.00 397572.13 56177.87 0.66 36937.86
5 2025-26 499125.00 437329.34 61795.66 0.57 35331.87
6 2026-27 549037.50 481062.28 67975.22 0.50 33795.70
TOTAL 156914.16
 Break Even Point

BEP In Quantity
= Total Fixed Cost / (Price per kg - Variable Cost per kg)

BEP In Monetary
= Total Fixed Cost / (1- Variable cost per kg/ price per Kg)
 221.82

54345.3
 Margin Of Safety

Margin of Safety in Quantity

= Total production (Kg) - BEP in Quantity
1278.18

Margin of Safety in Monetary

= Gross Income- BEP in Monetary
313154.70
Physical Term BEP in quantity/total quantity*100 14.8

Monetary Term Bep in monetary/total revenue*100 14.8

Particulaar Amount

Fixed cost 6046.08

Variable cost 322525.92
total cost 328572.01
selling price 250
variable cost per kg 215.02
total quantity 1500.00
Bep in Quantity 221.82
income 367500
BEP in monetry 54345.30
initial investment 24,861.33
avereg net income 67585.95525038
total operating cost 6046.08
Gross income 367500
 Channel 1: Producer to Consu

Channel 2: Producer to retailer to

Marketing Cost
Sr No. Particular Channel 1 Channel 2

Cost Per kg Total cost Cost Per kg Total Cost

Marketing Cost Of producer

1 Storage 1.40 350 3.40 4250
2 GST (5% of margin) 3.18 795.88 1.68 2104.39
subtotal 4.58 1145.88 5.08 6354.39
Marketing cost of retailer
1 Transportation Cost 6.00 7500
2 Loading charges 1.76 2200
3 Unloading Charges 0 1.76 2200
4 GST (5% of margin) 2.75 3437.5
subtotal 0 12.27 15337.5
Total 4.58 17.35 21691.89

Market Margin of Aonla candy (jaggery)

Sr.No Particular Channel 1 Channel 2
Cost Per kg Total cost Cost Per kg Total Cost
1 Producer selling Price 270 67500 240 300000
2 Retailer purchase price 0 0 240 300000
3 Retailer selling price 0 0 295 368750
4 Marketiing cost incured by Retailer 0 0 12.27 15337.5
5 Marketing margin of Retailer 0 0 42.73 53412.5

Market Margin of Guava

Sr.No Particular
1 Producer selling Price
2 Retailer purchase price
3 Retailer selling price
Marketiing cost incured by Retailer
Marketing margin of Retailer
Channel 1 Channel 2
0 2.75
25 25
0 25
0 28
0 12.27
0 -9.27
nnel 1: Producer to Consumer 250

2: Producer to retailer to consumer 1250

Channel 1
Producer Price = Purchase price of wholeseler Or retailer - marketing cost incurred by producer
265.42

Channel 1
Producer Price = Purchase price of wholeseler Or retailer - marketing cost incurred by producer
234.92

Price Spread

AONLA CANDY
Sr . No. Particulars Channel 1 Channel 2
Amount % Amount %
1 Price Received by producer 265.42 98.30 234.92 79.63
2 Total marketing cost 4.58 1.70 17.35 5.88
3 total marketing margin 0 0 42.73 14.48
4 Price Paid by consumer 270.00 100 295 100.00

Market channel efficiency

Pomogranate Guava
Sr . NO Particular Channel 1 Channel 2 Channel 1 Channel 2
1 Producer Price 265.42 234.92 20.4 22.916486338
2 Marketing Cost 4.58 17.35 4.5835136625 17.353513662
3 Marketing Margin 0.00 42.73 0 -9.27

Marketing Efficiency 57.9 3.9 4.45 2.83

Market Channel wise Distribution

Sr . No Particular Channel 1 Channel 2 Total Channel 1
1 Sales in Quantity 250 1250 1500 4000
% 16.67 83.33 100 80.00
2 Sales in Rs 67500 300000 367500 100000
% 18.37 81.63 100 80.00

250 270 67500

1250 240 300000
1500 367500
245
 Channel 2
ting cost incurred by producer Producer Price = Purchase price of wholeseler Or retailer - marketing cost incu
20.4

Channel 2
incurred by producer Producer Price = Purchase price of wholeseler Or retailer - marketing cost incu
-6 22.91649

GUAVA
Channel 1 Channel 1
Amount % Amount %
20.4 81.66594535 22.916486338 73.92
4.5835136625 18.33405465 17.353513662 55.98
0 0 -9.27 -29.90
25.0 100 31 100.00

Channel 2 Total
1000 5000
20.00 100
25000 125000
20.00 100
ailer - marketing cost incurred by producer

ailer - marketing cost incurred by producer

 Ratio of Banana Chips

operating ratio

1 total operating expense/gross income

0.860

fixed ratio
fixed expensse/gross income
0.015

gross ratio
total expense/gross income
0.876

0.87
 Prducer ----- Retailer------Consumer

Marketing Cost

Sr. No. Particulars Cost (for 4960 kg) cost per kg

A Marketing cost of Producer
1 Storage 4500 2.73
2 GST (5% of margin) 2553.54 1.55
Sub Total 7053.54 4.27
B Marketing cost of Retailer 0.00
1 Loading 3700 2.24
2 Unloading 3700 2.24
3 Transportation 13000 7.88
4 GST (5% of margin) 0.00 0.0000
Sub Total 20400.00 12.36
Total Marketing cost 27453.54 16.64
Marketing Margin

Sr. No. Particulars Cost (4960 kg) cost/kg

1 Producer Selling price 412500 250
2 Retailer purchase price 412500 250
3 Retailer Selling price 412500 250
4 Marketing cost of retailer 20400 12.36
5 Market margin of Retailer -20400 -12.36

Margin 250.00
Total GST (5%) 12.50
GST (for retailer) -9.74
GST (for producer) 22.24

-16077.0845294854
36702.08
 1,650

Producer Price

Producer price = Purchase price of retailer - marketing cost of producer

Aamla candy (4960 kg) per kg

405446.46 245.73

Sr.No Particular Amount Percent

1 Total Marketing Cost 250.00 105.20
2 Market margin of Retailer -12.36 -5.20
3 Price paid by consumer 237.64 100.00
Price Spread -12.36

Margin per cent share

producer 28.22 177.95
Retailer -12.36 -77.95
Total 15.86
 Amount GST paid

Producer (on profit) 92.85 4.6425

Retailer (on profit) 45 2.25
Cosumer (on purchase price) 370 18.5

30.95
0

4820
140
4960
Particulars Aonla Candy (Jaggery)
Initial Investment 199644.00
Variable cost per kg 215.02
Fixed Cost per kg 4.03
Total Cost per kg 219.05
Selling Price 245.00
BCR 1.14
NPW 156914.16
BEP (Monetory) 221.82
BEP (Quantity) 54345.30
MOS (Monetory) 1278.18
MOS (Quantity) 313154.70
Percent MOS (Algaebric) 14.79
Per cent MOS (Monetory) 14.79
Operating Ratio 0.86
Fixed Ratio 0.01
Gross Ratio 0.88
 Ranks of states in
State
food industries Ran
Andhra
1
Pradesh
Tamil Nadu 2
Telangana 3
Punjab 4
Maharashtra 5 Andhra Pradesh

Sr No. State Production (MT)

1 Tamil Nadu 44.55
2 Kerala 36.47
3 Maharashtra 8.77
Madhya
4 7.85
Pradesh
5 Others 2.36
Total 100
 Ranks of states in food industries

Andhra Pradesh Tamil Nadu Telangana Punjab Maharashtra

Ma-
ha- Production
Madhya (MT)
rash- Pradesh Others
tra 8% 2%
9%
Share(%)
Tamil Nadu
44.55 45%
36.47
8.77
7.85
2.36
Kerala
100 36%

Tamil Nadu Kerala Maharashtra

Madhya Pradesh Others
Tamil Nadu
45%
2017-
18
Sr No. State Production Share(%)
1 Uttar Pradesh 384.32 35.79
2 Madhya Pradesh 302.18 28.14
3 Tamil Nadu 152.87 14.24
4 Gujarat 81.9 7.63
5 Chattisgarh 43.29 4.03
6 Assam 17.76 1.65
7 Bihar 14.92 1.39
8 Maharashtra 12.25 1.14 C
Jammu & Other
9 12.1 1.13
Kashmir Telangana
10 Rajasthan 11.19 1.04 Jharkhand
11 Andhra Pradesh 10.76 1 Uttarakhand
12 Haryana 10.75 1 Punjab
13 Punjab 7.7 0.72 Andhra Pradesh
14 Nagaland 2.88 0.27 Jammu & Kashmir
15 Uttarakhand 2.65 0.25 Bihar
Himachal Chattisgarh
16 1.97 0.18
Pradesh Tamil Nadu
17 Jharkhand 1.49 0.14 Uttar Pradesh
18 Mizoram 1.32 0.12 0 50 100
19 Telangana 0.71 0.07
20 Karnataka 0.68 0.06
21 Other 7.4 0.68
Page Total 1,081.09
 Chart Title
Other
Telangana
Jharkhand
ttarakhand
Punjab
hra Pradesh
& Kashmir
Bihar
Chattisgarh
Tamil Nadu
ttar Pradesh
0 50 100 150 200 250 300 350 400 450
Sr. No Quantity Weight Total weight Price Amount
1 2787 1 2787 230 641010
2 2850 0.5 1425 140 399000
3 3740 0.2 748 80 299200
4960 264.7059 1339210