UNIVERSITY OF AGRICULTUAL SCIENCE, BENGALUR

COLLEGE OF AGRICULTUAL V.C. FARM MANDYA

EFS421(0+10)-FOOD PROCESSING
TOPIC: DETAILED PROJECT REPORT ON CITRUS LIME JUICE
MANUFACTURING UNIT

SUBMITTED TO- SUBMITTED BY –

DR.DEEPAK GROUP-2
Dept. of Food science and nutrition ALM9089,ALM9047
College of agriculture ALM9060,ALM9064
V.c.farm Mandy ALM9021,ALM9071
CONTENT-
INTRODUCTION -
The yellowish citrus fruit belonging to the family Rutaceae.
Lemon is a species of a small evergreen tree, belonging to the genus
citrus ,
Native from Asia. The origin of the lemon is unknown though lemons
are first thought to have grown first in Assam, northern Burma, China.
Italy.
The lemon is one of the multiflowering citrus that typically contain
fruits and flowers in diverse stages of development throughout the
growing season.

ADVANTAGES-
Citrus lemon is the most important fruit in all over world.
It is well known for nutritional and medicinal property.
All citrus lemon is used as a traditional medicine.
Citrus lemon fruit is used for culinary and non-culinary purposes
throughout the world, primarily for its juice, which has both culinary
and cleaning uses.
The pulp and rind are also used in cooking and baking.
The juice of the lemon is about 5% to 6% citric acid, with a pH of around
2.2, giving it a sour taste and which is also rich in vitamin C and contains
smaller amounts of Vitamin B, particularly thiamine, riboflavin, and
niacin.
HEALTH BENEFITS AND NUTRITIONAL BENEFITS-
Lemon is a great source of vitamin C and fiber, lemons contain many
plant compounds, minerals, and essential oils. Lemons contain very
little fat and protein. They consist mainly of carbs (10%) and water (88-
89%). The carbohydrates in lemons are primarily composed of fibres
and simple sugars, such as glucose, fructose, and sucrose. The main
fibre in lemons is pectin. Soluble fibres like pectin can lower blood
sugar levels by slowing down the digestion of sugar and starch. Dietary
fibres are an important part of a healthy diet and linked to numerous
health benefits. It also rich in following vitamins and minerals.
 VITAMIN C
 VITAMIN B6
 POTASSIUM
 CITRIC ACID
 HESPARDINE
 DIOSMIN
 ERIOCITRIN
 D-LIMONINE
INDIAN SCENARIO -
India ranks second for fruits and vegetables producer in the world
followed by China.
India, during 2017-18 has produced about 97358 thousand MT
(Horticulture statistics At a glance, 2018, MOA & FW Gol).
In spite of this, the per capita availability of fruit in India is 107 gm/day
which is below the recommended 120 gm/day.
India’s share of global exports of fresh fruits and processed fruit
products is also quite meager compared to other major fruit producers
of the world (Bung, 2012).
Unfortunately, fruits being perishable in nature get wasted to the tune
of 20-30 % in the supply chain due to improper handling, transportation
and poor post-harvest management; and only 2% of them are
processed in to value added products and the rest is consumed fresh.
Lemon is the third most important citrus fruit following orange and
mandarin.
Fruits of lemon plants are appreciated for their high content of
flavonoids, vitamin C, citric acid and minerals.
Unlike last decade the consumption of carbonated soft drink, flavoured
drinks, colas etc. has witnessed slack in consumption mainly due to high
sugar etc. which may have ill effects in the body. It is evident that there
has been a gradual shift towards consumption of natural fruit
juices/drinks.
GLOBAL SCENARIO-
The global market for fruit has already reached a volume of 45.4 Billion
liters by the year 2018, with a handsome CAGR of approx. 2% between
2011-2018. It is predicted that this market may further climbed a
staggering figure of 50.6 billion liters by 2024.It is going to be one of the
profitable sectors the world with projection of a market of Global $90
billion by 2025at a spectacular CAGR of 6.2% from 2017 to 2025.

Location of the proposed project –

The ideal locations for establishment of exclusive Fortified Citrus lemon
juice processing unit are in the production clusters of Citrus lemon
growing states such as Gujarat. Andhra Pradesh, Madhya Pradesh,
Karnataka, Orissa, Maharashtra and Uttar Pradesh where adequate
quantities of surplus raw materials can be available for processing.

Layout of processing unit –

Material required for the unit-
 Cold storage machine
 Lemon washing tank
 Fruit juice extractor
 Filter press
 Inline homogenizer
 Gas fired kattle 200lt
 Juice storage tank
Manufacture process of citrus lemon juice
PROCESSING STEPS -
Receiving of lemon fruits: Fruit goes through inspection lines for
removal of bruised or damages fruits.
Washing and cleaning: The fruits are graded and soaked in water
containing chlorine solution (10-20ppm) for 2-5 minutes, scrubbed by
revolving brushes, rinsed with clean water, and inspected again to
remove the damaged ones.
Juice extractor: Juice is extracted by automatic juice extractors. These
extractors produces juice free of peel extractives.
Filtration: Juice is screened as soon as possible to remove insoluble
solids, which contain leachable substances that may impair flavor, color
and cloud stability of juice. For better juice yields, screening in paddle
finishers or screw presses id done to remove coarse pulp.
Preservatives addition: Preservatives are added to prevent or reduce
the microbial spoilage. Sulfur dioxide acts as an antimicrobial agent and
also stabilize ascorbic acid and it is added in fruit juices in the form of
sulfites and metabisulpfites of sodium and potassium. Potassium
metabisulphate at rate of 0.1 % is added or sodium benzoate at rate of
0.1% is also added.
Pasteurization: Heat the juice to a temperature for sufficient time and
to assure practical sterility as well as cloud stability by inactivating
natural juice enzymes.
Temperature of 77°C for 30 seconds is used. The juice is cooled
immediately after pasteurization by passing through the heat
exchanger.
Packaging: Different types of packaging including cans, bottles, cartons,
drums and barrels made up of glass, metals, plastic, or laminates are
used for the packaging of Lemon juice.
FOOD FORTIFICATION -
Food fortification is the process of adding micronutrients (essential
trace elements and vitamins) to food. It can be carried out by food
manufacturers, or by governments as a public health policy which aims
to reduce the number of people with dietary deficiencies within a
population.

MARKET STRATEGY FOR CITRUS LIME JUICE-

The increasing urbanization and income offers huge scope for
marketing of fruit based products. Urban organized platforms such as
departmental stores, malls, super markets can be attractive platforms
to sell well packaged and branded Citrus lemon based products.

PROJECT ASSUMPTION
This model DPR for Fortified citrus lemon juice unit is basically prepared
as a template based on certain assumptions that may vary with
capacity, location, raw materials availability etc.
Herewith in this DPR, we have considered the assumptions as listed
below in the tables of different costs, which may vary as per region,
seasons and machinery designs and supplier.
1. Citrus lemon cost considered @ Rs.30/-per kg.
2. 1 kg Citrus lemon will produce 22% recovery.
3. No. of hours per day are approximately 10 hours.
4. No.of working days per year is 300

TOTAL COST OF PROJECT AND MEANS OF FINANCE -

 TOTAL COST OF PROJECT AND MEANS OF FINANCE

Particulars Accounts in lakhs

1. Land and building(20*32*12 feet-L*B*H) 4.44

2. Plant and machinery 23.55

3. Utility and fittings 3

4. Other fixed assets 0.9

 5. Pre operative expenses 0.90

6. Contingencies 1.00

7. Working capital margin 0.25

Total project cost(1-7) 34.04

Net sale per day in lakhs 0.20

Net profit per annum@300 working days 203.83

Payback period Less than one year

1.FIXED CAPITAL:

A) land development and civil work =4.4 lakh

B)machinery and equipment =23.35 lakh

C)pre operative margins =0.90 lakh

D)other fixed assets =1 lakh

TOTAL =29.69 lakh

Sl. Equipments Capacity Quantity Price (Rs in lakhs)

No.

1 Cold storage (sq mt) 1500 kgs 1 4.5

2 Lemon washing tank with conveyor 100 kg/hour 1 2.7

3 Fruit juice extractor continuous 1 2.2

4 Filter press 100 kg/hour 1 0.8

5 In line homogenizer 100 kg/batch 1 1.8

6 Gas fired kettle-200ltr 100 kg/hour 1 1.8

7 Juice storage tank(insulator) Continuous 1 1.5

8 Bottling line 0 to 30 kg/hour 1 1.45

9 Weighing balance Suitable 1 0.2

10 Accessories Suitable 1 0.9

11 Contingencies Standard 1 0.9

12 Water + power 1 3

13 Fixed assets 0.9

14 Pre operative cost 0.9

23.55

2)WORKING CAPITAL:

A)1 kg of lemons = 30 Rs (1 lemon approx. 3 Rs)

No of Lemons required to produce 1 Ltr of juice = 3

Total output in a year = 4 lakh litres

Lemons required to make 4 lakh litres = 4 lakh*3 =12 lakh lemons

Cost of 12 lakh lemons@3 Rs/lemon = 36 lakh Rs

B) Sugar = 200g/ltr
 Cost of 1 kg sugar =34 Rs

Sugar required to produce 4 lakh litres of juice = 80000 Kg

Cost of total sugar required = 80000*34 = 2720000 Rs

Other ingredients (cardamom, salt, etc.,) = 80000 Rs

Total cost of production = 64 lakh Rs

Total working capital = 36 + 28 = 64 lakhs.

2. Labour cost
Total = 7,28,450/-
Total Num Wag Mont Annu
month ber es hly al
ly total total
salary
(Rs)
Superv 1 1800 1800 2160
isor 0/- 0/- 00/-
(can be
the
owner)
Techni 1 1400 1400 1680
cian 0/- 0/- 00/-
Semi 2 1520 3040 1824
skilled 0/- 0/- 00/-
Helper 1 5500 5500/ 6600
 /- - 0/-
Sales 1 8000 8000/ 9600
man /- - 0/-
6070 7284
0/- 00/-

3. Miscellaneous
Total = 4,00,000/-
 Electricity
 Water
 Transport
 Fuel

4. Cost for bottle making

 Cost of making one bottle (250ml) = Rs. 0.4/-
 For 4 lakhs litre of juice we require 16 lakhs bottle.
 Cost of making 16 lakhs bottle = 16,00,000 x 0.45/-
.................................................= Rs. 6,40,000/-

Total expenditure
Working capital 64,00,000/-
Fixed capital 29,69,000/-
Labour cost 7,00,000/-
Miscellaneous 4,00,000/-
Bottle making 6,50,000/-
Total 1,11,00,,000/-
Bank loan for financial asset
 Taking a loan of 1,11,00,000/- from SBI bank @ 4% interest per
annum.
 Interest for 5 years = 22,20,000/-
 Interest per year = 4,44,000/-
Tax
 Tax for marketing of 1 bottle = 18%
 Tax for marketing of 16 lakhs bottle = 2,88,000/-

Production

Total production of juice per year = 4,00,000 litres.

Cost of each bottle = 20/- ( 250 ml bottle)
Total turnover from 16 lakh bottles = 3,20,00,000/-

Profit

Profit = total turnover – ( Fixed capital + Bank return in 1st installment)

........ = 3,20,00,000 – ( 22,20,000 + 4,44,000)
..........= 2,93,36,000/-

Working capital for succeeding 64,00,000/-

year
Miscellaneous for the 17,50,000/-
succeeding year
Charges for bottle making 6,40,000/-
Tax 2,88,000/-
Total 90,78,000/-

Total profit per year = 3,20,00,000 – 90,78,000 = 2,02,58,000/-

Profit for succeeding years.

Years 3rd 4th 5th 6th 7th

Principle 22,20,00 22,20,00 22,20,00 22,20,00 0
amount 0 0 0 0
Remaining 88,80,00 66,60,00 44,40,00 22,20,00 0
repaymen 0 0 0 0
t
Interest 3,55,200 2,66,400 1,77,000 88,800 0
Tax 2,88,000 2,88,000 2,88,000 2,88,000 2,88,000
Expenditu 87,90,00 87,90,00 87,90,00 87,90,00 87,90,00
re 0 0 0 0 0
Turnover 3,20,00,0 3,20,00,0 3,20,00,0 3,20,000 3,20,000
00 00 00
Profit 2,03,47,0 2,04,35,0 2,05,25,0 2,06,93,0 2,29,22,0
00 00 00 00 00
Benefit Cost ratio behind one bottle

Fixed cost on 1st year Rs. 1.86/-

Cost of lemon Rs. 9/-
Ingredients cost Rs. 1.75/-
Bottle making Rs. 0.4/-
Labour cost Rs. 0.45/-
Miscellaneous Rs. 0.25/-
Tax Rs. 0.18/-
Average interest Rs. 0.22/-
Total cost for making one bottle along with Rs. 14/- (approx)
packaging