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Potato and Banana Chips - DPR PDF
Potato and Banana Chips - DPR PDF
ON
POTATO & BANANA CHIPS
2017
North Eastern Development Finance Corporation Ltd. an ISO 9001:2008 company
Project Report on Potato & Banana Chips
LIST OF CHAPTERS
2. INTRODUCTION 02
3. PROJECT DESCRIPTION 03
4. MARKET PROSPECT 04
5. TECHNOLOGICAL PROCESS 05
8. INSTALLED CAPACITY 08
LIST OF ANNEXURES
H. BREAK-EVEN ANALYSIS 21
LIST OF APPENDICES
CHAPTER-1
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Project Report on Potato & Banana Chips
CHAPTER-2
INTRODUCTION
2.1. Potato and Banana chips are popular processed food items resulting in substantial
value-addition. Chips are crispy, salty or spicy and consumers prefer fresh quality.
Chips are the most popular variety of snacks and they are consumed round the year by
people of all age groups and all income segments.
2.2. Potato is an important crop among the horticultural crops in the North Eastern region
of India. The state of Assam has the maximum area and production under potato crop
within the North East. The highest productivity of this crop in the NEH region is in
Tripura. It is estimated that 25% of the potatoes, which are spoiled due to various
reasons such as transportation, type of packing, non-availability of cold storage
capacities during harvesting season, glut in the market etc., could be saved by making
various preserved potato products. Potato Chips is one of such value added products
which has a great potential as this is considered as one of the traditional foods of
India.
2.3. Banana is a very popular fruit due to its low price and high nutritive value. Banana
contains about 20% sugar and reasonable amount of Vitamins A, B and C. This is
considered to be a rich source of energy producing food. It is consumed in several
forms and amongst many value added preparations, Banana Chips is considered to be
the most important item.
2.4. Considering the potential market opportunity of such units, the present detail project
report has been developed. The main objective of such initiative is to productively
utilize the abundantly available resources of the local area and to enable uninterrupted
supply of the products to market throughout the year.
2.6.1. A detailed analysis has been carried out considering mainly the aspects below:
2.6.6. Estimation of the cost of the project and working capital requirements.
2.6.8. Estimation of cost of operation, profitability and fund flow statements etc.
2.6.10. The total Project cost is estimated at Rs. 14.85 Lakhs which includes margin money
for working capital @ 25%.
2.6.11. The various profitability estimates and other financial indicators worked out as given
in the following pages are up to the satisfaction level.
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Project Report on Potato & Banana Chips
CHAPTER-3
PROJECT DESCRIPTION
3.1. The proposed project is that of setting up of a Potato and Banana Chips making unit at
suitable location.
Potato Chips
Banana Chips
3.3. Chips are very popular amongst all age groups and they are made from various
materials. This industry is very large and is dominated mainly by local manufacturers.
Easy availability, freshness and competitive price are the main features. These
products can be made anywhere, where there are availability of raw material without
much difficulty.
3.4. The proposed project would procure the raw materials from the farm level available
locally. After processing, the products would be supplied to the market through
distributors/ wholesalers/retailers.
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Project Report on Potato & Banana Chips
CHAPTER-4
MARKET PROSPECT
4.1. The popularity of snack foods is growing high day by day and Potato & Banana Chips
have emerged as a potential snack food. There exists a very large market for chips and
they can be sold at various retail outlets, Paan shops, bus-stands, railway stations,
roadside eateries etc. The major market outlets are the “A” and “ B” class outlets,
departmental stores, super markets and self service counters. There also exists
institutional market consisting of clubs and other institutions, school & college
canteens, army establishments, bars & pubs, railway and airlines caterers etc.
Competition from organised sector may be there but local and small units have
distinct advantages in terms of less overheads, lower transportation costs, longer shelf
life, quick access to market and economy in terms of cost.
4.2. Market Promotion plays a vital role for the generation of the potential customers
therefore, application of marketing strategies are recommended. Marketing plan of the
proposed project may include good quality maintenance, promotional campaign like
offering special discounts, referrals, advertisement and tying up with buying houses.
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Project Report on Potato & Banana Chips
CHAPTER-5
TECHNOLOGICAL PROCESS
RAW MATERIAL
SLICING/CUTTING
FRYING
SEASONING
PACKAGING
STORING/LOADING/SUPPLY
5.2. Potato Chips:The potatoes selected for wafers should be large oval shaped, free from
diseases and fully matured. Damaged potatoes are taken out. They are washed
thoroughly in water and peeled manually with stainless steel knife or by means of an
abrasive potato peeling machine. The peelings are washed away with sprays of water.
They are then trimmed and placed in water to prevent browning. They are sliced 0.4to
0.5 cm. thick in a slicing machine. The slices are again placed in cold water whenever
there is considerable delay in the subsequent operations of blanching. Then slices are
kept in water containing0.05% potassium metabisulphite to avoid oxidation. The
slices are blanched for 3to 5 minutes in boiling water and spread on trays at the rate of
4.88 kg. to 7.30kg. per square metre of tray surface. The blanched chips are then
subjected to hydro-extracting machine (centrifugal) to remove excess of water and
fried inedible oil at 180-240ºC, for 3-4 minutes. The fried potato wafers are then kept
on the sieve to remove excess of oil, cooled and other ingredients like salts, spicy
mixture is sprayed as per required taste. Cooled potato chip sare then packed in
polythene bags and sealed.
5.3. Banana Chips:The raw banana is first washed thoroughly to remove any adhering
dirt or sand. The skin is peeled manually and the fruit is sliced with slice thickness
ranging from 1.8 mm to 2.5 mm. The bananas thus prepared are then dipped in brine
water to avoid oxidation. Sometimes turmeric powder is also used for colouring the
banana chips or to improve colour. The banana chips are fried in vegetable oil and
cooled down to the room temperature. These chips are then packed in polythene bags
of suitable gauze and sizes to prevent spoilage.
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Project Report on Potato & Banana Chips
CHAPTER-6
IS: 4626-1978
IS: 2860-1964
IS: 7254-1974
6.2. FSSAI LICENSE:FSSAI License is issued by the Food Safety and Standards
Authority of India (FSSAI), Ministry of Family Health & Welfare, Government of
India. Application to commence a food business must be made to the FSSAI in the
prescribed format. Based on the application and supporting documents, FSSAI will
accord approval. The Food Safety and Standards (Licensing and Registration of Food
Businesses) Regulations 2011introduced to improve the hygiene and quality of food
has brought about tremendous changes in the food industry. As per the Act, no person
shall commence or carry on any food business except under a FSSAI license or
FSSAI registration. Therefore, any food manufacturing or processing or packaging or
distributing entity is now required to obtain a FSSAI License or Registration.
6.3. POLLTUION CONTROL: There is no major pollution problem associated with this
project in terms of air and sound pollution except for disposal of waste water which
would be managed appropriately through recycling facility. However, entrepreneur
should obtain NOC from concerned State Pollution Control Board.
6.4. EFFLUENT DISPOSAL: Disposal of any effluent out of the project unit should be
treated with recycling facility or dumped in such a way that these does not cause
hazard in the vicinity of the site.
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Project Report on Potato & Banana Chips
CHAPTER-7
3. Packaging Materials.
7.2. POWER:
The total requirement of power for the project is 16.92 KW. The total power supply
would be distributed in the following way;
7.3. UTILITY:
WATER: Constant flow of water would be necessary in the operation of the plant.
Water would be obtained from bore well and can be stored in an overhead tank, from
where it will be supplied to the required areas. Process water should be free of mud
and suspended particles. It should be available at a pressure of 3 Kg/sq.cm.
OTHER UTILITIES: Other utilities includes fuel etc. those should be locally
available. Detail expenditure against the head is shown in Appendix- C2.
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Project Report on Potato & Banana Chips
CHAPTER-8
INSTALLED CAPACITY
8.1. In assessing the proposed plant capacity, due consideration has been given to
technological and financial factors, marketing considerations, availability of
consumables, infrastructure facilities and economic viability. The detailed
requirement of the plant and machineries to achieve the plant capacity is assessed by
the unit technician. While arriving at the requirement of various type of equipment
and machinery required for the unit, due considerations has been given to the
following points.
a) Minimum Wastage
b) High Productivity
c) Maximum flexibility in operation
d) Adequate stock by provision wherever necessary
For the purpose of carrying out this economic viability of the proposed project, it is
assumed that the plant will operate at following efficiencies during the first 5(Five)
years.
Year 01 02 03 04 05
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Project Report on Potato & Banana Chips
CHAPTER-9
While deriving figures and projections in this Project report, following Basis and
Presumptions have been made.
9.1. The project is based on a single shift basis and 300 days of working schedule in a
year, working for 8 hours a day, 25 days a month.
9.2. The project cost and other projections etc. have been made on present market
conditions and the sources available within our sources only and therefore it may vary
on account of market fluctuations and with different suppliers and qualities.
9.3. The cost of machinery and equipment/materials indicated refer to a particular make
and the prices are approximate to these prevailing at the time of preparation of this
report.
9.4. Power rate is assumed at Rs.6.00 per unit and monthly fixed rental charges.
9.5. Water would be made available through bore well facility at the project site.
9.6. Manpower requirement for the project has been planned considering the size of the
unit.
9.7. Interest rates considered is 8% on term loan and 12.00% on Working capital loan for
financial assistance.
9.8. For repayment, a period of 6 years is planned with moratorium period of one year.
9.12. Non-refundable deposits, Preparation of detailed project report fees, Architecture fees,
traveling & Convenience amount, Know-how & Engineering fees, Application
processing fees, trial production, fees etc are considered under pre-operative
expenses.
9.13. Break Even Point & Rate of Return is calculated on optimum production condition
findings.
9.14. At the plant site, availability of unskilled labour is not a problem. Skilled and
unskilled labour can be recruited for operating the plant. Initial training will be
required for smooth and efficient running of the plant. It is felt that the skilled
manpower available locally having some experience in operation can be recruited to
satisfy the manpower need.
9.15. Project would be set up at a site that is well connected by road and there is adequate
supply of power and water.
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Project Report on Potato & Banana Chips
CHAPTER-10
The Capital cost of the project has been estimated on the basis of installed capacity
assuming 200 working days per annum. The total cost of the Project including margin
for working capital has been estimated at Rs. 14,85,000.00 as detailed in Annexure-
A.
The total cost of Plant & Machinery has been estimated at Rs.5,37,000.00as detailed
in Appendix-A2.
The cost of Misc. Fixed Assets has been estimated at around Rs. 2, 09,000.00 as
detailed in Appendix-A3. These include cost of furniture and fixture’s and office
equipment.
This has been calculated @ 5% on Civil Work, Plant & Machinery and Misc. Fixed
Assets to provide safeguard against escalation of prices or any other unforeseen
expenditure. The total amount works out to Rs. 57,000.00.
The details of the Working Capital requirements of the proposed unit have been
shown in Annexure-C. In arriving at the working capital estimates, various
components vis Administrative Expenses/Consumables and Working Expenses have
been taken on the basis of usual norms. The Working Capital requirement is proposed
to be met from project margin money and cash credit loan borrowings from the
financial institution.
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Project Report on Potato & Banana Chips
The Proposed Project Cost of Rs. 14.85 Lakhs would be financed under MSME
development schemes of financial institutions/commercial banks, in the following
manner as shown below.
Based on the above financing pattern, the Debt-Equity ratio of the Project is 1.5:1.
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Project Report on Potato & Banana Chips
CHAPTER-11
ECONOMIC VIABILITY
AND
FINANCIAL ANALYSIS
The cost of production has been estimated annually for the first five years of
operation. The various cost components taken into account are cost of administrative
expenses, consumable stores, utilities, wages and salaries, repairs and maintenance,
insurance, interest rates, taxes etc. depreciation. The detailed cost of production has
been shown in Annexure-D.
Cost under Repair and Maintenance expenses have been assessed by charging 1% on
Land & Building, 2% on Machineries and 1.5% on Fixed Assets on first year with
increase of 2% on subsequent years as detailed in Appendix-D1.
This has been considered in the cost and profitability statement under other expenses
etc.
This has been considered in the cost and profitability statement under other expenses
etc.
11.5. DEPRECIATION:
In calculating the cost of operation, depreciation has been calculated under straight
line method after absorbing the pre-operative and contingencies expenses as shown in
Appendix-D4.
The interest on proposed term loan amount of Rs. 8.91 Lakhs has been calculated@
8% being the rate of interest. The interest calculation for various years after
considering the repayments due in respective years has been shown in Appendix-D3.
The total annual income of the Project is shown in Appendix-D2. Based on 70%
capacity utilisation, total turnover is estimated at Rs. 40.60 Lakhs on third year, the
sale for other years are estimated at different capacity utilisation as shown in
Appendix-D2.
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Project Report on Potato & Banana Chips
The proposed project is expected to generate profit from the first year of operation
itself and will gradually increase with increase in capacity utilisation.
The net profit after tax with depreciation added back would make up sufficient
internal accruals to meet the term loan, working capital loan repayment obligations
without any liquidity problems.
The break-even point of the proposed project is 49.25%at 70% operating capacity on
third year as shown in Annexure-F.
The DSCR of the project has been worked out in Annexure-H with an average of
1:2.27, which is considered quite satisfactory to meet the repayment and interest
obligations in respect of the term loan.
The internal rate of return of the project works out to 23.00 %, which is
satisfactory.
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Project Report on Potato & Banana Chips
ANNEXURE-A
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Project Report on Potato & Banana Chips
ANNEXURE-B
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Project Report on Potato & Banana Chips
ANNEXURE-C
(Rs. in lacs)
Total Current Assets
Period (Days)
Year 1 Year 2 Year 3
Raw Materials 15 0.69 0.83 0.97
Power & Utility 30 0.12 0.14 0.17
Salary 30 0.69 0.69 0.70
Finished Goods 15 1.12 1.27 1.43
Receivables 15 1.19 1.43 1.67
Total 3.82 4.38 4.94
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Project Report on Potato & Banana Chips
ANNEXURE-D
(Rs. in lacs)
Particulars Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Yr 6
A. INCOME
Production Capacity (Ton/ annum) 40 40 40 40 40 40
Capacity utilisation 50% 60% 70% 70% 70% 70%
Production/ annum at capacity utilisation 20 24 28 28 28 28
Total income/ annum 29.00 34.80 40.60 40.60 40.60 40.60
B. OPERATING EXPENSES
Raw Materials 16.90 20.28 23.66 23.66 23.66 23.66
Power & Utility 1.46 1.75 2.04 2.04 2.04 2.04
Salary 8.40 8.44 8.48 8.53 8.57 8.61
Repair & Maintenance 0.19 0.19 0.20 0.20 0.20 0.21
Other Expenses 0.29 0.35 0.41 0.41 0.41 0.41
Total Operating Expenses 27.24 31.01 34.79 34.83 34.88 34.93
Operating profit 1.76 3.79 5.81 5.77 5.72 5.67
C. FINANCIAL EXPENSES
Depreciation 0.70 0.70 0.70 0.70 0.70 0.70
Interest on Term Loan 0.71 0.65 0.51 0.36 0.22 0.08
Interest on Working Capital Loan 0.34 0.39 0.44 0.44 0.44 0.44
Net Profit 0.01 2.05 4.17 4.26 4.36 4.45
Net Cash Accruals 0.71 2.75 4.86 4.96 5.06 5.15
Principal Repayment 0.00 1.78 1.78 1.78 1.78 1.78
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Project Report on Potato & Banana Chips
ANNEXURE-E
(Rs. in lacs)
ASSETS
Gross Fixed Block 12.03 12.03 12.03 12.03 12.03 12.03 12.03
Sub Total (a) 12.03 12.03 12.03 12.03 12.03 12.03 12.03
Depreciation
Cum. Depreciation 0.70 1.40 2.10 2.79 3.49 4.19
Sub Total (b) 0.00 0.70 1.40 2.10 2.79 3.49 4.19
Net Fixed Asset Block (a-b) 12.03 11.33 10.64 9.94 9.24 8.54 7.84
Current Asset Block
W.I.P.(Inventories)
Cash & Bank balance 0.95 0.89 1.91 5.03 8.40 11.86 15.41
Other Current Assets 3.82 4.38 4.94 4.94 4.94 4.94
Sub-Total 0.95 4.71 6.28 9.97 13.33 16.79 20.35
Preliminary expenses not written off 1.87 1.68 1.49 1.31 1.12 0.93 0.75
Total of Assets 14.85 17.72 18.41 21.21 23.69 26.27 28.94
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Project Report on Potato & Banana Chips
ANNEXURE-F
(Rs. in lacs)
Particulars Impl. Period Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Yr 6
SOURCES OF FUND
USES OF FUND
Preliminary expenses 1.87
Capital expenditure 12.03
Increase in WIP
Repayment of Term Loan 0.00 1.78 1.78 1.78 1.78 1.78
Decrease in unsecured loan
Interest payment
Term Loan 0.71 0.65 0.51 0.36 0.22 0.08
Other bank(W.C) 0.34 0.39 0.44 0.44 0.44 0.44
Increase in Working capital 3.82 0.56 0.56
Decrease in Other current liabilities
Sub Total 13.90 4.87 3.38 3.29 2.59 2.45 2.30
Opening cash/bank balance 0.00 0.95 0.89 1.91 5.03 8.40 11.86
Surplus/Deficit 0.95 -0.06 1.01 3.13 3.36 3.46 3.56
Closing cash/bank balance 0.95 0.89 1.91 5.03 8.40 11.86 15.41
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Project Report on Potato & Banana Chips
ANNEXURE-G
(Rs. in lacs)
Year 1 2 3 4 5 6
Profit After Tax (Net Profit) 0.01 2.05 4.17 4.26 4.36 4.45
Depreciation 0.70 0.70 0.70 0.70 0.70 0.70
Interest 0.71 0.65 0.51 0.36 0.22 0.08
Total 1.42 3.39 5.37 5.32 5.28 5.23
Interest 0.71 0.65 0.51 0.36 0.22 0.08
Loan Repayment 0.00 1.78 1.78 1.78 1.78 1.78
Total 0.71 2.43 2.29 2.14 2.00 1.86
DSCR 1.99 1.40 2.35 2.48 2.63 2.81
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Project Report on Potato & Banana Chips
ANNEXURE-H
BREAK-EVEN ANALAYSIS
(Rs. in lacs)
Year 1 2 3
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Project Report on Potato & Banana Chips
ANNEXURE-I
(Rs. in lacs)
Year 0 1 2 3 4 5 6
CASH OUTFLOW
CASH INFLOW
Profit After Tax 0.01 2.05 4.17 4.26 4.36 4.45
Add: Depreciation 0.70 0.70 0.70 0.70 0.70 0.70
Add: Interest 0.71 0.65 0.51 0.36 0.22 0.08
Add: Salvage Value
NET FLOW (B-A) -12.03 -2.40 2.84 4.81 5.32 5.28 5.23
IRR = 23%
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Project Report on Potato & Banana Chips
ANNEXURE-J
TERM LOAN REPAYMENT SCHEDULE
(Rs in lacs)
Month Year 1 2 3 4 5 6
Month 1 Opening balance 8.91 8.91 7.13 5.35 3.56 1.78
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest (8%) 0.06 0.06 0.05 0.04 0.02 0.01
Closing balance 8.91 8.76 6.98 5.20 3.42 1.63
Month 2 Opening balance 8.91 8.76 6.98 5.20 3.42 1.63
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.06 0.05 0.03 0.02 0.01
Closing balance 8.91 8.62 6.83 5.05 3.27 1.49
Month 3 Opening balance 8.91 8.62 6.83 5.05 3.27 1.49
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.06 0.05 0.03 0.02 0.01
Closing balance 8.91 8.47 6.68 4.90 3.12 1.34
Month 4 Opening balance 8.91 8.47 6.68 4.90 3.12 1.34
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.06 0.04 0.03 0.02 0.01
Closing balance 8.91 8.32 6.54 4.75 2.97 1.19
Month 5 Opening balance 8.91 8.32 6.54 4.75 2.97 1.19
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.06 0.04 0.03 0.02 0.01
Closing balance 8.91 8.17 6.39 4.60 2.82 1.04
Month 6 Opening balance 8.91 8.17 6.39 4.60 2.82 1.04
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.02 0.01
Closing balance 8.91 8.02 6.24 4.46 2.67 0.89
Month 7 Opening balance 8.91 8.02 6.24 4.46 2.67 0.89
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.02 0.01
Closing balance 8.91 7.87 6.09 4.31 2.53 0.74
Month 8 Opening balance 8.91 7.87 6.09 4.31 2.53 0.74
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.02 0.00
Closing balance 8.91 7.72 5.94 4.16 2.38 0.59
Month 9 Opening balance 8.91 7.72 5.94 4.16 2.38 0.59
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.02 0.00
Closing balance 8.91 7.58 5.79 4.01 2.23 0.45
Month 10 Opening balance 8.91 7.58 5.79 4.01 2.23 0.45
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.01 0.00
Closing balance 8.91 7.43 5.64 3.86 2.08 0.30
Month 11 Opening balance 8.91 7.43 5.64 3.86 2.08 0.30
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.03 0.01 0.00
Closing balance 8.91 7.28 5.50 3.71 1.93 0.15
Month 12 Opening balance 8.91 7.28 5.50 3.71 1.93 0.15
Repayment 0.00 0.15 0.15 0.15 0.15 0.15
Interest 0.06 0.05 0.04 0.02 0.01 0.00
Closing balance 8.91 7.13 5.35 3.56 1.78 0.00
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Project Report on Potato & Banana Chips
APPENDIX-A1
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Project Report on Potato & Banana Chips
APPENDIX-A2
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Project Report on Potato & Banana Chips
APPENDIX-A3
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Project Report on Potato & Banana Chips
APPENDIX-A4
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Project Report on Potato & Banana Chips
APPENDIX-C1
Salary/ Cost/
Particulars of Employee Numbers Month annum
(Rs) (Rs)
Manager 1 12000 144000
Sales Person 3 7500 270000
Skilled Workers 2 6000 144000
Semi-Skilled Workers 2 5000 120000
Unskilled Workers 3 4500 162000
Expenses on salary in the 1st year (Rs) 840000
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Project Report on Potato & Banana Chips
APPENDIX-C2
A. Expenses on Power
Particulars Quantity Power (Kw) Total (Kw)
Plant & Machinery (Total HP of 20) 1 14.92 14.92
General Lighting 20 0.10 2.00
Total power requirement/ day (Kw) 16.92
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Project Report on Potato & Banana Chips
APPENDIX-D1
(Rs. in lacs)
Particulars Cost (Rs) Contingencies Total Rate Amount (Rs)
Building & Civil Works 4.00 0.20 4.20 1.00% 0.04
Plant & Machinery 5.37 0.27 5.64 2.00% 0.11
Misc. Fixed Assets 2.09 0.10 2.19 1.50% 0.03
Expenses on repair &
maintenance in year 1 11.46 0.57 12.03 0.19
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Project Report on Potato & Banana Chips
APPENDIX-D2
ESTIMATES OF INCOME
Price per
Unit Amount
Particulars Qty (Rs.) (Rs.)
Potato Chips 20 Ton 140000 2800000
Banana Chips 20 Ton 150000 3000000
Total Sales per annum at 100% capacity (Rs) 40 Ton 5800000
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Project Report on Potato & Banana Chips
APPENDIX-D3
(Rs. in lacs)
Particulars Year 1 Year 2 Year 3
Total Current Assets 3.82 4.38 4.94
Bank Loan (75%) 2.86 3.28 3.70
Interest @ 12% 0.34 0.39 0.44
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Project Report on Potato & Banana Chips
APPENDIX-D4
DEPRECIATION SCHEDULE
(Rs in lacs)
Amount/
Description Cost (Rs) Contingencies Total Rate annum
(Rs)
Building & Civil Works 4.00 0.20 4.20 3.17% 0.13
Plant & Machinery 5.37 0.27 5.64 6.33% 0.36
Misc. Fixed Assets 2.09 0.10 2.19 9.50% 0.21
TOTAL 11.46 0.57 12.03 0.70
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