PROJECT REPORT

Of

DAL/PULSE MILL

PURPOSE OF THE DOCUMENT

This particular pre-feasibility is regarding Dal/Pulse Unit.

The objective of the pre-feasibility report is primarily to facilitate potential entrepreneurs in project
identification for investment and in order to serve his objective; the document covers various aspects
of the project concept development, start-up, marketing, finance and management.

[We can modify the project capacity and project cost as per your requirement. We can also prepare
project report on any subject as per your requirement.]

Lucknow Office: Sidhivinayak Building ,

27/1/B, Gokhlley Marg, Lucknow-226001

Delhi Office : Multi Disciplinary Training

Centre, Gandhi Darshan Rajghat,
New Delhi 110002

Email : [email protected]
Contact : +91 7526000333, 444, 555
DALL/PULSE MILL
 CONTENTS
1. INTRODUCTION

2. USES AND APPLICATIONS

3. PROPERTIES

4. B.I.S. SPECIFICATION

5. MARKET SURVEY

6. PRESENT MANUFACTURERS

7. MANUFACTURING PROCESS

8. PROCESS FLOW DIAGRAM

9. SUPPLIERS OF RAW MATERIALS

 INTRODUCTION

The various pulses are part of the normal diet of all vegetarians and are also
used frequently by non vengetarians too. They are the main sources of protein.
The important dals in the country are Channa Moong, Urad, Moth, Turdal and
Masoor, Matar etc. The pulses are used for preparing hot dishes, sweet dishes
and other varieties. There are over 1000 units at present engaged in processing of
various pulses in different parts of the country, but most o these mills are based
on obsolute type technology resulting invariably in higher production losses. The
pulse milling industry is predominantly a small scale industry and has been
reserved for exclusive development in small scale sector.

The inter‐dependence of agriculture and industry is related both to the

management of inputs and the processing of the produce. The highest priority
therefore, must be given to industrial investment which are agro‐based so that
growth in both the sectors can be aculerated on a mutually supportive basis.

Pulses being the most common diet part of Indian families, need to be
given the due importance in the form of production of pulse grains in the farms is
also likely to sea a break through. A pulse grain is made of two parts covered
under a continuous encloser called husk or peels. Cleanly removing the peels and
splitting the pulse grains in intact two pieces is the most desired form of dal to be
cooked for the families. Pulse mills can satisfy the tastes of consumers by
providing unbroken natural full parts of the pulse grains with no husk part left
behind on the pulse being supplied to the consumer. Further, besan of very fine
and clean type can be easily offered to the consumers by using the up to date
technology of pulse mills. Losses can be minimized and pulse prices can be
contained within the reach of general mass by technological improvements and
largescale production in our dal mills without an extra expense on the part of
pulses millers.
 USES AND APPLICATIONS

Dal(pulses) is a dry cereal which is taken to fulfill the requirements of protein for a
normal human being. The inner portion of the dal is rich in proteins vitamins and
after cooking supplies the necessary nutrients. Due to the hig content of proteins
pulses are mixed in other cereals food to increase the quality of protein to be
ingected in the body. The Kernals and broken part the pulses is feed for animals
known as chunni.
 PROPERTIES
The advised safe moisture contents are 15% for haricot and horse blens and
14% for the peas and lentils.

BULK DENSITY
Bulk density of all pulses is uniform (haricot 900 kg/cm2, lentils 890
kg/cm2. Peas 880kg/2 and 810/cm2 for butter beans.

CHEMICALS
Pulses are the good source of protein, minerals carbohydrate and vitamines
and having the high calorific value.

PROPERTIES
CHANNA DAL (GRAM)

MOONG WASH

URD WASH (BLACK GRAM)

TOOR DAL (PIGEON PEA)

YELLOW SPLIT PEA

URD Urd in a highely nutritive pulse. It is a very rich in phosphoric acid. It is used
in the same way as `mung'. Urd in also used in manufacturing papad and barain
and together with rice in preparing dosa and idli, popular south Indian dishes.
BENGAL GRAM (CHANNA)
Channa Dal is the most important pulse accounting for more than about 40 per
cent of the production of pulses in this country. Germinated seeds are
recommended to cure scurvey. Maleic acid and oxalic acid are prepared from
green leaves.

MUNG (GREEN GRAM)

The mung grines are used as a pulse or made into flour and into straw and husk as
fodder for cattle. It does not produce heavyness or flatulance. Mung grains are
also eaten whole (Germinated), parched, salted, with sugar or boiled with
condiments.

PEAS
It is a high yielding pulse crop, unripe pods are used as a green vegetable and the
broken parts are used as a cattle feed. This pulse is similar to channa and lentil in
its requirements.

TOOR (ARHAR/PIGEON PEA/RED GRAM)

It is extentensively used as dal. Its green pods may be used as a vegetable. The
green leaves and tops of plants are fed to animals or are utilized as green manure.
The husks of pods or seeds with parts of the kernels constitute a valuable cattle
feed. Dry stalks obtained after threshing are used for basket making or as fuel.
 B.I.S. SPECIFICATION

IS:2814‐1978 Method for sampling of smaller size food grains (first revision)

IS:5315‐1978 Methods of sampling for milled cereals and pulses products (first
revision)

IS:10768‐1984 Methods of test for quality characteristics of pulses.

 MARKET SURVEY

The important part pulses play as a source of dietary protein, energy,

minerals and vitamins for the predominantly vegetarian population of India,
needs no reiteration and nutritionists regard pulses as an essential means to
correct malnutrition. Even in the developed countries, the trend has been in
favour of substituting animal protein by vegetable protein in view of the
indications about the positive correlation of arterio‐sclerosis with diets rich in
saturated fatty acids, on the one hand, and decrease in blood cholesterol level
with the inclusion of pulses, on the other. Pulses not only have nutritional value
for human beings, but also contribute to soil fertility, besides providing nutritious
green fodder and feed for livestock .

Viewed in this context, the production and per capita availabiity of pulses in
India cannot be regarded as satisfactory. The requirements cannot be met fully
from indigenous production and recourse to imports has had to be made With the
rising trend in population, the sitution is bound to worsen if steps are not taken to
bring about a revolution in pulses as in the case of wheat. The breakthrough in
1988‐89 provides a ray of hope.
 The area under pulses has been around 20 to 24 million hectares, the
production around 10 to 13 million tonnes and the productivity around 475 to
544 kg per hectare. Over a dozen pulses crops are gron and gram (chickpea) and
arhar (pigeonpea) account for 45 per cent of the total pulses output. The other
importnt pulses crops are : moong, urad, cowpea, mothbean, lentil, horsegram
and lathyrus (kesari dal). The major pulses ‐ growing States are Madhya Pradesh,
Rajasthan, Uttar Pradesh, Maharashtra, Orissa, Bihar, Andhra Pradesh, Haryana,
Tamil Nadu, West Bengal, Punjab and Gujarat. The other State have only a limited
area under pulses.

Recent trends indicate that the area under gram progressively declined
from 10.3 million hectares in 1959‐60 to 6.6 milion hectares in 1980‐81. This is
attributed to the introduction of irrigation networks in some of the predominantly
gram growing regions and the impact of the green revolution which has made
wheat more attractive than gram to the farmer. After 1980‐81 there has been
amarginal increase in the area under gram possibly owing to its introduction in
the command areas. Despitethe shrinkage in area, gram production has remained
constant mainly owing to the increase in productivity contributed by improved
varieties and production technology.
 Percentage Yield of Daby by Dehullking /Splitting)
Practically dall milling results are :‐
Dall = 89%
Churi = 1%
Husk = 10%

Since the project intends to simply dehusk and split the full pieces, we can
take just 10+1 =11% extra weight of grains for dall milling.
For project calculation we will take the yield as an average for all pulses i.e.

1) Channa

2) Moong Wash

3) Urad Wash

4) Toor (Arhar) Dal

5) Yellow split pea

 Details of Plant & Machinery (Suitable to Fabricate at site).
A. Dall Plant :

1. Elevators in steel construction @ appx. 8" x 8" x 30 Ft with bucket 6" size
(10 Nos) complete with ball bearings, bushes, brackets and shafts.

2. Emery rolls with wooden body, steel shaft, bearing and other accessories (2
Nos.)

3. Vertical grinder of steel body with energy stone, shaft, bearing etc. (4 Nos.)
size 18".

4.
(a) Single Chalana (sieve) of wooden construction with reel drum of
perferoated sheets, shafts, bearing (2 sets).

(b) Double chalana ‐‐‐‐do ‐‐‐‐

5. Fans with impellers in steels ( 6Nos) each construction with rotor shaft and
bearings ( 6 Nos).

6. Worm, wooden make with shaft, steel pipe, worm blades, pulleys etc (3
Nos.)

Bought out Items:‐

a. Electric motor 30 Hp, 960 RPM, slipping, 3‐phase.
b. Electric motor 20 HP, 960 RPM, slipping, 3 ‐phase.
c. Electric motor 5 HP, 1440 RPM, TEFC, Sq. cage, 3‐phase.
d. Oil circuit breaker 600 amps, 3‐phase, with ammeter, volt meter, selector,
switches, indicating light, neon lamp, busher and other accessories.
e. Transformer 200 KVA, oil immersed, sel cooled, double wound core type
11,000/433 volts with accs.
f. Laboratory equipment.
g. Water pump & boring wells.
 MANUFACTURING PROCESS
All the pulse grains have to be milled to remove the outer husk and then to
break them into two pieces for edible purposes. For all the grain pulses the same
pulse mill can be used with some adjustment. However, the pretreatment is to be
done before milling varies form pulse to pulse.

PULSE DEHUSKER
The dehusking is done by a paddy and pulses shelling machine called paddy
dehusker. In this machine the grinder comprises of two circular stones which are
placed horizontally over one another and where the lower store rotates and the
upper store is fixed. The distance between the two grinding surfaces can be
adjusted. There are thrust and ball beadings fitted to keep the system very light.

The paddy or whole pulse(dal) is fed through the hopper and as the handle
is rotated it is displaced down in the grinding space where it is lightlyabrased by
the stones and is deshelled.
BENGAL GRAM (CHANA)
After usual cleaningof gram it is moistured at 2 per cent then dried for 4
hours thereafter 10% milling is done to break the outer shell. The broken gram is
again moistured and conditioned for four hours and then the final millining is
done. Thereafter it is passed through sieves of different sizes and dal, Churi, and
chilka (husk) are collected from different outlets.

GREEN GRAM (MOONG DAL)

After usual cleaning of moong, it is milled 10% thereafter 0.3 per cent
edible oil is sprinkled on the broken moong, then drie for 3 sunny days. After that
broken moong is moistured at 5 per cent and then dried for one day. Finally it is
moistured at 2 per cent and milling is done to separate from Churi and Husk .
ARHAR DAL
After usual cleaning, moisturing is done and it is dried for 3 sunny days,
then 75% milling is done to break the outer shell oil mixed with water issprinkled
over Srhr and then dried in the sunfor one day and milling is done to separate the
dal, Chrui and husk.
 RED GRAM/MASORE DAL
The pricess is the same as in Arhar Dal.
The main operations involved in dal milling are:

(1) Cleaning

(2) Removal of upper skin

(3) Breaking on two piece

Some equipment can be used for all the dals with minor adjustment. The
various dals are pretreated following different procedures described below for a
few varieties. The process of converting gram to began involves steaming washing
and drying then finally ground or moiled in two stages.
WASHING
The grain is then washed in big tanks where the mechanical devices fitted
into the tanks lift up the gram materials from the bottom and turn upside down
to give it a through washing. It is then dried to two ways. It can be spread under
the sun or can be dried mechanically.
MILLING
The powdered materials are prepared by reduction, in some form of the
mill of grain size of material having an initial stage larger than that required in the
final product. The process of reduction of the particles size of a granular material
or sold circular materials etc is known as milling orgrinding. The two being
interchangeable from the technical point of view. Generally for preparation of
mills is frequently used. For grinding for the larger quantities of material however,
since these the ball tube or rod mills are used exclusively since these are the only
types of mills, which provide the capacity of required magnitude. The whole
family carries a great importance in milling technology and is termed as tubeing
mills famiily.
 PROCESS FLOW DIAGRAM
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| RAW MATERIAL AS WHOLE |
| PULSE GRAIN |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| CLEANING |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| MOISTENING |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| DRYING |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| MILLING |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
Broken v
Recycled +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐> | SEIVING |
| +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| | +‐‐‐‐‐+ |
| +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ | +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| v v v
| +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| | PULSE SPLITTED | | CHURI | | HUSK |
+‐‐‐‐‐‐| (UNBROKEN) | | | | |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
|
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| PACKGING |
| (UNBROKEN) |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
|
v
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
| STORE |
| (UNBROKEN) |
+‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+
|
V
TO MARKET
 PLANT ECONOMICS
PROJECT NAME = DALL MILL

Basis
No. of working days = 25 days/month

= 300 days/annum

No. of shifts = 1 per day

One shift = 8 hours

Currency ‐ Rs.
 LAND & BUILDING

1. Land 2000 sq.mt @ Rs. 600/‐sq.mt Rs. 12,00,000.00

2. Production shed 400 sq.mt

@ Rs. 3000/‐sq.mt Rs. 12,00,000.00

3. Administrative Office Bldg.

100 Sq.mt @ Rs. 3500/‐sq.mt Rs. 3,50,000.00

4. Raw material storage godown

400 sq.mt @ Rs.3000/‐sq.mt Rs. 12,00,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 39,50,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 PLANT & MACHINERY
1. Dall mill complete with automatic
feed Hopper with accessories Rs. 6,00,000.00

2. Belt conveyer system with drive Rs. 2,20,000.00

3. Tray Driers, Handling Cap. 0.75

Mt/hr 2 Nos. Rs. 1,80,000.00

4. Sheller with 10 HP motor 1 Nos. 1 No. Rs. 40,000.00

5. Polisher, Husk seperator with

sieve with two 5 HP motor Rs. 50,000.00

6. Cleaning sieves (complete set

of screens) with accessories Rs. 20,000.00

7. Suction Fan with 5 HP motor Rs. 20,000.00

8. Elavators with acceesories with

5 HP motor Rs. 1,30,000.00

9. Self oil drum with piping &

Instrumentation Rs. 15,000.00

10. Maintenance Tools, Jigs, trolleys. Rs. 45,000.00

11. Moistening Tanks 10 m3 Cap: 2 Nos. 2 No. Rs. 46,000.00

12. Weighing machine upto 100 kg and

up to 1000 kg 2 Nos. with pump &
accessories Rs. 20,000.00

13. 5 H.P. Motor with starter 2 Nos. 2 No. Rs. 30,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 14,16,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 OTHER FIXED ASSETS

1. Telephone, Water, power connections Rs. 30,000.00

2. Site fabrication work Rs. 45,000.00

3. Errection and Commissioning Rs. 45,000.00

4. Preliminary and preoperative

expenses Rs. 50,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 1,70,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 FIXED CAPITAL

1. LAND & BUILDING Rs. 39,50,000.00

2. PLANT & MACHINERY Rs. 14,16,000.00

3. OTHER FIXED ASSETS Rs. 1,70,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 55,36,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 WORKING CAPITAL REQUIREMENT/MONTH

RAW MATERIALS

1. Channa 10 x 25 tons
@ Rs. 18/‐ Kg. Rs. 45,00,000.00

2. Moong 10 x 25 tons @ Rs.32000/‐tons Rs. 80,00,000.00

3. Urad 10x25 tons @ Rs.25000/‐tons Rs. 62,50,000.00

4. Toor 10x25 tons @ Rs. 17000/tons Rs. 42,50,000.00

5. Yellow pea 10 x 25 tons @Rs.19000/

tons Rs. 47,50,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 2,77,50,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 SALARY & WAGES / MONTH

1. Works Manager 1 No. Rs. 8,500.00

2. Accountant 1 No. Rs. 5,000.00

3. Typist/Clerk 1 No. Rs. 3,800.00

4. Sales cum store keeper 1 No. Rs. 4,000.00

5. Production Engineer/Food technologi

sts 2 No. Rs. 10,400.00

6. Foreman 4 No. Rs. 18,000.00

7. Skilled workers 6 No. Rs. 22,800.00

8. Semi‐skilled workers 8 No. Rs. 28,000.00

9. Unskilled workers 10 No. Rs. 32,000.00

10. Peon/Chowkidars 4 No. Rs. 12,800.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 1,45,300.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Plus perks @ 33% p.a.

Rs. 47,949.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 1,93,249.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 UTILITIES AND OVERHEADS
1. Power Consumption of 10000
Kwatt hrs @ Rs. 4.50 per Kwatt hr. Rs. 45,000.00

2. Water Consumption of 100

KLs @ Rs. 3.00 per KL Rs. 300.00

3. Postage & Stationary Rs. 10,000.00

4. Telephone Rs. 5,000.00

5. Gunny bags 12,500 Nos

@ Rs.10/‐per bag Rs. 1,25,000.00

6. Conveyance & Transportation etc. Rs. 25,000.00

7. Publicity & Sales promotion Rs. 25,000.00

8. Repairs & maintenance Rs. 20,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 2,55,300.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Total load is 55 Kwatts

 TOTAL WORKING CAPITAL/MONTH

1. RAW MATERIAL Rs. 2,77,50,000.00

2. SALARY & WAGES Rs. 1,93,249.00

3. UTILITIES & OVERHEADS Rs. 2,55,300.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 2,81,98,549.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

1. WORKING CAPITAL FOR 1 MONTHS Rs. 2,81,98,549.00

2. MARGIN MONEY FOR W/C LOAN Rs. 70,49,637.25

COST OF PROJECT
TOTAL FIXED CAPITAL Rs. 55,36,000.00

MARGIN MONEY Rs. 70,49,637.25

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 1,25,85,637.25
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 TOTAL CAPITAL INVESTMENT

TOTAL FIXED CAPITAL Rs. 55,36,000.00

TOTAL WORKING CAPITAL FOR 1 MONTHS

Rs. 2,81,98,549.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 3,37,34,549.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 COST OF PRODUCTION/ANNUM
1. Working Capital for 1 year Rs.33,83,82,588.00

2. Interest @ 13.50% on T.C.I Rs. 45,54,164.12

3. Depreciation @ 10.00% on buildings Rs. 2,75,000.00

4. Depreciation @ 20.00% on Plant

and Machinery Rs. 2,83,200.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs.34,34,94,952.12
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 TURN OVER/ANNUM
1. By sale of Channa Dal 10x0.89x300
tons @ Rs.22000/‐per ton Rs. 5,87,40,000.00

2. Moong wash 2670 tons @Rs.39000/‐

ton. Rs.10,41,30,000.00

3. Urad wash 2670 tons @ Rs.32000/‐per

ton. Rs. 8,54,40,000.00

4. Toor 2670 tons @ Rs.25500/‐ per to N Rs. 6,80,85,000.00

5. Yellow pea split 2670 tonnes @

Rs. 24000 per ton Rs. 6,40,80,000.00

6. Husk 1500 tons @ Rs. 2500/‐ per ton Rs. 37,50,000.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs.38,42,25,000.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
PROFIT = RECEIPTS ‐ COST OF PRODUCTION

= 38,42,25,000.00 ‐ 34,34,94,952.12

= 4,07,30,047.88

PROFIT SALES RATIO = Profit / Sales x 100

4,07,30,047.88
= ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ X 100
38,42,25,000.00

= 10.60 %

RATE OF RETURN = Operating profit / T.C.I x 100

4,07,30,047.88
 = ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ X 100
3,37,34,549.00

= 120.74 %

BREAK EVEN POINT (B.E.P)

Fixed Costs of the plant are as under ‐

1. Interests Rs. 45,54,164.12

2. Depreciation Rs. 5,58,200.00

3. 40.00% of salaries Rs. 9,27,595.20

4. 40.00% of overheads Rs. 12,25,440.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 72,65,399.32
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

FIXED COSTS
B.E.P. = ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ X 100
FIXED COSTS + PROFIT

` 72,65,399.32
= ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ X 100
72,65,399.32 + 4,07,30,047.88

= 15.14 %
LAND MAN RATIO = Total land / Manpower
2000 : 38 :: 53 : 1
 RESOURCES FOR FINANCE
1. Term loans from Financial institutions
( 80.00 % of fixed capital )
at @13.50% p.a rate of interest Rs. 44,28,800.00

2. Bank loans for 3 months

( 75.00 % of working capital )
at @ 13.50% p.a rate of interest Rs. 2,11,48,911.75

3. Self raised capital from even

funds & loans from close ones to
meet the margin money needs at a
@ 13.50% p.a rate of interest Rs. 81,56,837.25
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
TOTAL Rs. 3,37,34,549.00
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
 DISCLAIMER

The views expressed in this Project Report are advisory in nature. SAMADHAN assume no
financial liability to anyone using the content for any purpose. All the materials and content
contained in Project report is for educational purpose and reflect the views of the industry
which are drawn from various research material sources from internet, experts, suppliers and
various other sources. The actual cost of the project or industry will have to be taken on case
to case basis considering specific requirement of the project, capacity and type of plant and
other specific factors/cost directly related to the implementation of project. It is intended for
general guidance only and must not be considered a substitute for a competent legal advice
provided by a licensed industry professional. SAMADHAN hereby disclaims any and all
liability to any party for any direct, indirect, implied, punitive, special, incidental or other
consequential damages arising directly or indirectly from any use of the Project Report
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