Professional Documents
Culture Documents
1.
Introduction
Tomato sauce and ketchup are commonly consumed commodities in
every household. It is liked by one and all because of its sweet sour taste.
2.
Market
The major market outlets are the A and B class stores. The product
also finds placement in self service counters and departmental stores. Bakeries
also sell tomato sauce and ketchup.
3.
Packaging
Tomato sauce is bottled in 500 ml capacities.
4.
Production capacity
The yield of tomato sauce will be 12500 kgs per month and 150 metric
tonnes per annum
5.
The time period required for achieving full capacity utilisation is one year.
Sales revenue
With an ex-factory selling price at Rs. 45.00 per bottle of 500 gms, the total
sales realisation will be Rs. 135 lakhs on full capacity utilisation.
6.
would discolour the final product. The tomatoes are first washed. Mere rinsing of
tomatoes is not enough because mold filaments and other micro-organisms
found in their cracks and wrinkle folds and stem cavities are not easily dislodged.
After washing, the tomatoes are trimmed, cut into small pieces before boiling.
The tomato pieces are boiled in their own juice in steam jacketed kettles for 3 to
5 minutes to facilitate pulping. The juice is extracted by passing the cooked
tomatoes through a pulper. The juice normally contains solids at 5.66% and a
specific gravity of 1.024.
Quality specifications
A certificate of approval for production has to be obtained under the Fruit
Products Order (FPO)
Tomato Sauce and Ketchup shall not contain tartaric acid, agar or gelatin.
8.
and seeds of fruits processed have to be disposed off carefully failing which it
could pollute the surrounding areas on fermentation, yielding a foul odour.
9.
10.
Sq. feet
600
200
200
200
100
200
100
100
100
200
2000
11.
Sl
1
2
3
4
5
6
7
8
9
10
11
12.
Sl
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Rs. lakhs
0.100
0.750
0.750
0.250
0.206
0.667
1.250
0.100
4.073
0.500
4.573
Project cost
Description
Land
Civil works
Plant machinery
Laboratory equipment
Rs. lakhs
On lease
On lease
4.073
0.500
3.760
0.000
0.000
0.250
0.350
0.450
0.200
1.000
0.400
0.100
0.500
0.100
10.000
0.150
1.500
23.333
13.
a.
Sl
Description
1
2
Production Manager
Production supervisor cum
chemist
Skilled workers
Unskilled workers
Packing workers
Van driver
Administrative staff
Total
3
4
5
6
7
8
b.
Sl
1
No of
persons
1
1
Total
salary /
month
(Rs. lakhs)
0.150
0.100
1
3
2
1
1
10
0.060
0.090
0.060
0.060
0.100
0.620
Rate / kg
(Rs)
5.00
Value
(Rs. lakhs)
5.000
Sugar
600
17.00
0.102
1280
50.00
0.640
Colours, preservatives
25
200
0.050
c.
Sl
1
2
3
5.792
Value
(Rs. lakhs)
1.020
0.214
1.234
d.
Sl
1
2
3
4
e.
Sl
1
2
3
4
5
6
7
8
9
10
11
12
13
f.
Sl
1
2
3
4
5
14.
Sl
1
2
3
4
Description
Rent for processing shed
Postage and stationery
Telephones, fax etc.
Consumable stores
Repairs and maintenance
Local transports, loading and unloading
Advertisement and publicity @ 10% of sales
Insurance
Sales expenses @ 1% of sales
Miscellaneous expenses @ 1% of sales
Trade incentives @ 2% of sales
Taxes @ 4%
Total contingent expenses
Rs. lakhs
0.055
0.050
0.250
0.355
Rs. lakhs
0.120
0.010
0.050
0.020
0.029
0.100
1.000
0.018
0.100
0.100
0.200
0.400
2.147
Rs. lakhs
23.333
7.777
15.556
1.500
15.
Sl
1
2
3
4
5
6
7
8
9
16.
Financial analysis
Description
Total recurring cost per year
Depreciation on land and building
Depreciation on machinery and vehicle
Depreciation on furnaces
Depreciation on moulds and fixtures
Depreciation on office equipment
Interest on long term loan @ 12%
Interest on short term borrowings@ 12%
Total cost of production
Turnover per year
Sl
Item
Qty
Tomato
sauce
150,000 kgs
17.
Sl
1
2
3
4
5
Rs. lakhs
121.776
0.000
0.840
0.000
0.020
0.100
1.867
1.038
125.641
Rate/unit
(Rs)
90
Viability analysis
Description
Net profit before income tax (Rs. lakhs)
Net profit ratio
Internal rate of return
Break even percentage
Debt service coverage ratio
Total
Rs. lakhs
135.00
Value
9.359
7.0%
29.4%
56%
1.984