COLLEGE OF AGRICULTURE

BUSINESS MANAGEMENT
BARAMATI.
AFFILIATED TO MAHATMA PHULE KRUSHI VIDYAPEETH, RAHURI.

PRESENTATION ON
Hands On Training

Module In charge – Prof. Pisal Sir.

PRESENTED BY-
Tarkase Swarup Ramesh
Reg.No.: BAB024/2018
AT & SONS
 TYPES OF AGRO-BASED INDUSTRIES

Agro-Based
Industries

Agro-produce Agro input

Agro-processing units Agro service centre
manufacturing units manufacturing units
 IMPORTANCE OF AGRO-BASED INDUSTRIES:
 They are important because agro-based industries support a huge part of our population by providing
them with employment.
 They help us to enhance our exports and foreign exchange.
 They support the development of backward and uneducated people, farmers and women by giving them
the opportunities to enhance their financial condition.
 They are highly responsible for the development of rural areas and the lives of people living there.
 They are beneficial for the farmers dependent on agriculture as it stabilizes their income.
 It also helps by preventing the migration of rural population to urban areas. It reduces the chances of
exploitation of farmers by middlemen.
 Encourage farmers to have better produces they get better prices for their produce.
 WORLD SCENARIO OF AONLA
Rank Area PRODUCTION
Production Value (in tons)
1 Indonesia 1,83,00,000
2 Philippines 1,53,54,334
3 India 1,19,30,000
4 Brazil 28,90,286
5 Sri Lanka 25,13,000
6 Viet Nam 13,03,826
7 Papua New Guinea 12,07,500
8 Mexico 11,70,988
9 Thailand 10,10,033
10 Malaysia 6,24,727
11 United Republic of Tanzania 5,30,000
12 Myanmar 5,10,412
13 Vanuatu 3,95,000
14 Solomon Islands 3,84,000
15 Ghana 3,66,183
16 Dominican Republic 2,86,934
17 Nigeria 2,66,045
18 Mozambique 2,60,000
19 China, mainland 2,54,620
20 Jamaica 2,37,300
 COUNTRY WISE PRODUCTION OF AONLA
Country wise Aonla production (in months)
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
sia s ia il a a co nd sia a ar tu ds na lic ria ue d ca
e ine d raz nk am ine i a y ani m a n a b e q an ai
n p In B a N u ex ail ala nz an an
u
sla h pu ig bi in
l
am
do lip i L iet G M Th a y I G e N m a J
In
P hi Sr V ew
M f T M V
o n
n
R
oz
a
,m
N o m ca M n a
lic o ni hi
pu
a
b S ol i C
P a
epu om
R D
ited
n
U

Production Value (in tons)

 INDIAN SCENARIO OF AONLA
Sr No. State PRODUCTION: Production(000 tonnes) 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
9 Jammu & Kashmir 12.1 1.13
10 Rajasthan 11.19 1.04
11 Andhra Pradesh 10.76 1
12 Haryana 10.75 1
13 Punjab 7.7 0.72
14 Nagaland 2.88 0.27
15 Uttarakhand 2.65 0.25
16 Himachal Pradesh 1.97 0.18
17 Jharkhand 1.49 0.14
18 Mizoram 1.32 0.12
19 Telangana 0.71 0.07
20 Karnataka 0.68 0.06
21 Other 7.4 0.68
  Total 1,081.09 

(Source: National Horticulture Board)

 STATE WISE PRODUCTION OF AONLA
Statewise production of Aonla
Other

Telangana

Jharkhand

Uttarakhand

Punjab

Andhra Pradesh

Jammu &
Kashmir

Bihar

Chattisgarh

Tamil Nadu

Uttar Pradesh
0 50 100 150 200 250 300 350 Production
400 (000 tonnes
450

(Source: National Horticulture Board)

 AONLA CANDY BRANDS
 1. Patanjali: For ayurvedic medicines, Patanjali has higher popularity than any other brand
in India. Patanjali's Amla candy is not only yummy but is also chemical free.
 2. Organic Amla Yummies: This brand is available on Amazon, Paytm and other E-
commerce partners. The jar of 100gm of Amla candies looks like a jar of honey. Really the
packaging is great, but the price is costlier as compared to other equivalent brands.
 3. Desivdesi: Delicious nutritional kokum flavored amla candies of this brand are available
again on Amazon, Paytm, etc. in varied sizes. Starting from small packs of 40 grams to
heavier quantities.
 4. New Tree: Sweet amla candy and Chatori amla candy from this brand are available on
www.newtree.co.in and even on Amazon, Paytm etc.
 OBJECTIVES OF STUDY:
To study the supply chain management of selected unit.
To Study the SWOT analysis of selected unit.
To study the challenges faced by AT Sons and give
suggestions to selected unit.
To study the economic structure of selected unit .
To Analyse the marketing chain for selected product.
 GENERAL INFORMATION OF THE INDUSTRY
Sr.No Particular Information
Name AT Sons banana chips and amla
candy
2. Establishment Year 2019
3. Area 2R
4. Owner Name Mrs. Vaishali Hitesh Talale
5. Education MBA
6. Address Suryanagari, Baramati
7. GST No.
8. FSSAI No. 2151915140000086
9. Business activities Manufacturing and Marketing
 Banana
Chips

Products
Aonla
Candy

Product Percent Share

2021-22 2020-21
Sr no Name of plant Production in Kg % share of product Production % share
1Banana Chips 6,500 55.32 6000.00 58.71
2Amla Candy 5,250 44.68 4220.00 41.29
Total 11,750 100.00 10220.00 100
 PROCESS OF MAKING AONLA CANDY

Syrup treatment
Amla fruit Preparation of
Water blanching (osmosis treatment
washing with syrup with sugar
and slicing increased syrup
water upto 48° Brix
penetration)

Repeat the process Repeat the process Steeping of amla

Drying in hot air
with syrup of 72°B with syrup of 58°B in sugar syrup for
oven at 55°C for 2
for next 24 hours for next 24 hours 24 hours and
hours
and washing and washing washing

Cooling Filling in PET jars

 INITIAL CAPITAL INVESTMENT
Sr No Particulars Unit Quantity Rate(in Rs) Amount % share Amount for Aonla Candy
A Rental Agreement 15000 15.15
B Water Supply System
1 Municipal Cooperation Water Month 12 300 3600 3.64 1608.51
C Machinery 0 0.00 0.00
2 Slicing Machine Nos. 1 31000 31000 31.32 13851.06
3 Packing Machine Nos. 2 1300 2600 2.63 1161.70
4 Weighing balance Nos. 2 3654 7308 7.38 3265.28
D Other
5 Cauldron Nos. 2 3500 7000 7.07 3127.66
6 Knife Nos. 4 150 600 0.61 268.09
7 Peeler Nos. 2 60 120 0.12 53.62
8 Mesh Skimmer Nos. 2 1000 2000 2.02 893.62
9 Rack Nos. 1 5000 5000 5.05 2234.04
10 Tub Nos. 4 450 1800 1.82 804.26
11 Table 1 3500 3500 3.54 1563.83
12 Chair Nos 3 300 900 0.91 402.13
13 Shegadi 2 1783 3566 3.60 1593.32
14 License fee Nos 1 10,000 10000 10.10 4468.09
15 Miscellaneous Assets Nos 1 5,000 5000 5.05 2234.04
  Total       98994 100.00 44231.36
Interest @10% 9899.4 4423.14
Total 108893.4 48654.50
 DEPRECIATION ON FIXED COST
Junk Purchase Expecte Remain Depreciation for
Sr No Particulars Amount Depreciation
Value Year d life life Aonla candy
A Rental Agreement 15000.00 1500.00 2020.00 10.00 8.00
C Machinery
1 Slicing Machine 31000.00 3100.00 2020.00 10.00 8.00 3487.50 1558.24
2 Packing Machine 2600.00 260.00 2020.00 10.00 8.00 292.50 130.69
3 Weighing balance 3654.00 365.40 2020.00 3.00 1.00 3288.60 1469.37
4 Other
5 Cauldron 7000.00 700.00 2020.00 12.00 10.00 630.00 281.49
6 Knife 600.00 60.00 2020.00 8.00 6.00 90.00 40.21
7 Peeler 120.00 12.00 2020.00 8.00 6.00 18.00 8.04
8 Mesh Skimmer 2000.00 200.00 2020.00 10.00 8.00 225.00 100.53
9 Rack 5000.00 500.00 2020.00 10.00 8.00 562.50 251.33
10 Tub 1800.00 180.00 2020.00 8.00 6.00 270.00 120.64
11 Table 3500.00 350.00 2020.00 10.00 8.00 393.75 175.93
12 Chair 900.00 90.00 2020.00 7.00 5.00 162.00 72.38
13 Shegadi 3566.00 356.60 2020.00 5.00 3.00 1069.80 478.00
14 License fee 10000.00 1000.00 2020.00 10.00 8.00 1125.00 502.66
Total 86740.00 8674.00 11614.65 5189.52
Interest @ 10 % 8674.00 1161.47 4423.14
  Total 95414.00         12776.12 9612.66
Per Kg fixed cost 1.83
 WORKING CAPITAL OF AONLA CANDY
Sr.No Particulars 2021-22
Unit Qty Rate Amount
A Raw Material
1 Aamla Kg 5,250 100 525000
2 Sugar Kg 1750 30 52500
3 Citric acid Kg 3.6 1000 3600
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 1019500
Interest @12% 122340
  Total       11,41,840
 TOTAL COST NET INCOME AND TOTAL
INCOME
Year Fixed cost Working capital Total cost Sales quantity price per kg Total income Net income
2019-20 108893.40 0 108893.40 0 0 0 -108893.40
2020-21 8093.29 845600.00 853693.29 3850.00 320 1232000 378306.71
2021-22 9612.66 1141840.00 1151452.66 4,960 325 1612000 460547.34
2022-23 10573.93 1256024.00 1266597.93 5,456 330 1800480 533882.07
2023-24 11631.32 1381626.40 1393257.72 6,002 335 2010536 617278.28
2024-25 12794.45 1519789.04 1532583.49 6,602 340 2244598.4 712014.91
Total             2593135.91
Average 5,18,627.18

Payback Period =

Pay back period of aonla candy for AT & sons is 0.21. Which means it would take 2 months and 15 days to
recover the initial investment.
 PER KG COST OF AONLA CANDY
Sr no Particulars 2020-21 per kg
1 Yield of Candy/year 4,960
2 Fixed cost 9612.66 1.94
3 Variable cost 1141840.00 230.21
4 Total cost 1151452.66 232.15
5 Production cost(Rs/kg) 232.15  

Per kg fixed cost for aonla candy is Rs. 1.94 while per kg variable cost is Rs.
230.21. Total cost per kg for aonla candy is Rs. 221.73
 BCR
Sr no Year Benefit Cost D.F @15% PWB PWC
1 2020-21 1232000 853693.3 0.87 1071304.3 742342
2 2021-22 1612000 1151453 0.76 1218903.6 870664
3 2022-23 1800480 1266598 0.66 1183844.8 832809
4 2023-24 1950520 1393258 0.66 1282498.6 916090
5 2024-25 2145572 1532583 0.66 1410748.4 1007699
  TOTAL       6167299.7 4369602.41
  BCR     1.41   

BCR of Aonla candy for AT & Sons is 1.41. This indicates that the company
earns Rs. 0.41 When it spends Rs. 1
 NPW
Sr no Year Benefit Cost Net income DF @ 15% NPW
1 2019-20 0 108893.40 -108893.40 0.86 -94689.91
2 2020-21 1232000 853693.29 378306.71 0.86 328962.35
3 2021-22 1612000 1151452.66 460547.33 0.75 348239.95
4 2022-23 1773200 1266597.92 506602.07 0.65 333099.08
5 2023-24 1950520 1393257.71 557262.28 0.57 318616.51
6 2024-25 2145572 1532583.49 612988.50 0.49 304763.62
  TOTAL         1538991.629

Net present worth of Aonla candy of AT & Sons is Rs. 15389910.62 This is a positive
figure, hence the project is economically feasible.
 BREAK EVEN POINT
1) Quantity terms=Fixed cost/ (selling price per kg-variable cost per
kg)
= 9612.66/(325-230.21)
= 887.52 kg
2) Monetary term= Fixed cost/ (1-variable cost per kg/selling price
per kg)
6854.32/(1-230.21/325)
= Rs.288443
 MARGIN OF SAFETY
1) Algebraic method = Total
quantity produced- BEP in
quantity
= 4960-887.52
= 4362.48
2) Monetary term= Gross
income-BEP in monetary value
=1612000-288443
= Rs. 13,23,556.96
C) Percent margin of safety
1) % margin of safety in physical
term= (BEP in quantity/ Total quantity)
*100
= (4362.48-4960) *100
= 17.9%
2) Per cent margin of safety in
monetary term= (BEP in monetary /
total return) *100
= 288443/1612000
=17.9%
 FINANCIAL RATIOS
Operating ratio =Total operating expenses/ Gross income
= 1141840/1612000
=0.708
Fixed ratio = Total fixed expenses/ Gross income
= 9612.66/1612000
= 0.006
Gross ratio = Total expenses/Gross income
= 1151452.66/1612000
=0.714
SWOT
ANALYSIS
1. Strengths:
A) Low pricing as compared to
competitors.
B) Prompt costumer relations:
C) Staff is skilled.
2. Weakness
A) Company does not have an online
presence.
B) Comparatively a new startup.
C) Area of the company is quite small.
SWOT ANALYSIS
3. Opportunities
A) Selling directly to the consumer.
B) Expanding product line up.
C) Launching sugar free (naturally sweetened) aonla candy for more health
conscious costumers.
4. Threats
D) Increasing competition.
E) Trend towards healthy eating habits.
PROBLEMS AND
SOLUTIONS
A) Problems:
1) No Digital presence.
2) Increasing competition because of all the new FPOs launching.
B) Solutions to the problems:
3) The company should launch a website.
4) Attractive discounts to keep the costumer intact.
 4 P’S OF MARKETING
PRODUCT PRICE
 The selected product of AT & sons is Aonla  Aonla candy is priced at Rs. 325 per kg.
candy.  Pricing method used is Cost plus pricing.
 The way aonla candy differentiates from its
 The pricing is marginally less than its
competitors is that it is a fresh product than competitors such as Patanjali aonla candy
others. Its sold mostly in the same district which costs around 350 per kg.
where its produced hence, storage and
transportation time required is quite less.
Brands Price (per kg)
AT & Sons 325
Patanjali 350
Nutraamla 360
Apollo pharmacy 340
 4 P’S OF MARKETING
PLACE PROMOTION
 Aonla candy is sold to the retailers in pune  Mouth publicity helps a lot for a small
district who then further sell it to the
consumers.
scale business like AT and sons.
 Many super markets such as K-Mart, Ajinkya  The company relies heavily on
bazaar are also targeted by the company to pamphlets and business cards for the
place their products in. promotion of their product.
 The major demographic of the product is
children and tenagers aged from 10 to 25.
 MARKETING CHANNEL
Producer Retailer Consumer

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

A Marketing cost of Producer
1 Storage 4500 0.91
Sub Total 4500 0.91
B Marketing cost of Retailer 0.00
1 Loading 3700 0.75
2 Unloading 3700 0.75
3 Transportation 13000 2.62
Sub Total 20400 4.11
Total Marketing cost 24900 5.02
 MARKET MARGIN
Sr. No. Particulars Cost (4960 kg) cost/kg
1 Producer Selling price 1612000 325
2 Retailer purchase price 1612000 325
3 Retailer Selling price 1835200 370
4 Marketing cost of retailer 20400 4.11
5 Market margin of Retailer 202800 40.89

PRICE SPREAD
Sr.No Particular Amount Percent
1 Total Marketing Cost 325.00 88.83
2 Market margin of Retailer 40.89 11.17
3 Price paid by consumer 365.89 100.00
Price Spread 40.89
FINDINGS
 The total fixed cost required is Rs 9612.66.

 The total variable cost required is Rs 11,41,840.66.

 Total cost required is Rs 11,51,452.66.

 Gross income of AT & Sons is Rs 1612000.

 Benefit cost ratio of AT & Sons is Rs 1.41.

 The net present worth of AT & Sons is Rs 16,33,681.54.

 The break even point in monetary term is Rs. 2,88,443.

 The margin of safety in monetary term is Rs. 13,23,556.96.

 Precent margin of safety is 17.9.

 The payback period is 2 months and 15 days

 The payback period is 0.21 and BCR is 1.41. So the project is economically feasible and profitable.
CONCLUSI
ON:
BCR of AT & sons is more than 1 hence, the business is profitable. NPW of
the company is in positive hence, the project is economically feasible and
acceptable. Per kg cost of production for aonla candy is Rs. 221.73. Margin of
safety for aonla is 4362 kg which indicates that unless the sales fall under this
number the company is not losing money on its initial investment.
 BUSINESS PLAN
Product: Packed pomegranate arils
 WHY CHOOSE THIS
PRODUCT?
 Because of the amount of efforts required for extracting arils from a pomegranate the
demand for this ready to eat product would be high. Especially in the younger
generation of the costumers.
 Many costumers with hectic lifestyles, especially in cities will appreciate this product
 AT & sons already has good business relations with many retail stores and malls in
the city which would make it easy to place their product.
 The company also has a good brand reputation which would help in quick sales of
the product.
 Pomegranate arils if frozen can be preserved for 3-4 months which would make the
fruit available in off-season of production.
 The company already has a packing machine and other infrastructure, it only needs to
purchase a Pomegranate aril extractor and separator.
 CHOOSING THE VARIETY
 Variety of Choice: Aarakta
 Benefit of choosing aarakta is because its perhaps the sweetest variety amongst
the commonly grown ones.
 It is also the cheapest in the market mainly because of its dull outer layer which
reduces its appeal to the costumers.
 It is also a variety which requires least amount of chemical sprays if compared to
the traditional varieties like bhagwa. This can be used as a good marketing
strategy to attract health conscious audience.
 The skin of this variety is also thinner as compared to other varieties which leads
to low wastage.
 POMEGRANATE ARIL EXTRACTOR AND
SEPARATOR
Capacity: 60 kg fresh fruit/ha
Price: Rs. 4,00,000

• The machine is made of SS wire basket containing vanes mounted at 45º angle to the shaft
axis.
• The centrifugal basket moves at a speed of 400 rpm. It operates on ¼ HP motor.
• For separation of arils, mature pomegranate fruits are halved manually and fed into the
hopper of the machine.
• The seeds are extracted from the fruit and separated from the rind mechanically as a result
of centrifugal action.
 PRODUCT PERCENT SHARE
Sr no Name of plant Production in Kg % share of product
1 Banana Chips 6,500 47.27
2 Amla Candy 5,250 38.18
3 Pomegranate arils 2,000 14.55
Total 13,750 100.00
 INITIAL CAPITAL INVESTMENT
Quantit Amount for Pomegranate
Sr No Particulars Unit Rate(in Rs) Amount % share
y arils
A Rental Agreement 15000 3.24
1 Municipal Cooperation Water Month 12 300 3600 0.78 523.64
C Machinery 0 0.00 0.00
1 Pomegranate aril extractor Nos. 1 400000 400000 86.52 58181.82
2 Packing Machine Nos. 2 1300 2600 0.56 378.18
3 Weighing balance Nos. 2 3654 7308 1.58 1062.98
D Other
4 Cauldron Nos. 2 3500 7000 1.51 1018.18
5 Knife Nos. 4 150 600 0.13 87.27
6 Rack Nos. 1 5000 5000 1.08 727.27
7 Tub Nos. 4 450 1800 0.39 261.82
8 Table 1 3500 3500 0.76 509.09
9 Chair Nos 3 300 900 0.19 130.91
10 License fee Nos 1 10,000 10000 2.16 1454.55
11 Miscellaneous Assets Nos 1 5,000 5000 1.08 727.27
  Total       462308 100.00 67244.80
Interest @10% 46230.8 6724.48
Total 508538.8 73969.28
 FIXED COST
Junk Purchase Expecte Remain Depreciation for
Sr No Particulars Amount Depreciation
Value Year d life life Pomegranate arils
A Rental Agreement 15000.00 1500.00 2020.00 10.00 8.00
C Machinery
Pomegranate aril
1 400000.00 40000.00 10.00
extractor 2020.00 8.00 45000.00 6545.45
2 Packing Machine 2600.00 260.00 2020.00 10.00 8.00 292.50 42.55
3 Weighing balance 3654.00 365.40 2020.00 3.00 1.00 3288.60 478.34
4 Other
5 Cauldron 7000.00 700.00 2020.00 12.00 10.00 630.00 91.64
6 Knife 600.00 60.00 2020.00 8.00 6.00 90.00 13.09
7 Rack 5000.00 500.00 2020.00 10.00 8.00 562.50 81.82
8 Tub 1800.00 180.00 2020.00 8.00 6.00 270.00 39.27
9 Table 3500.00 350.00 2020.00 10.00 8.00 393.75 57.27
10 Chair 900.00 90.00 2020.00 7.00 5.00 162.00 23.56
11 License fee 10000.00 1000.00 2020.00 10.00 8.00 1125.00 163.64
Total 450054.00 45005.40 51814.35 7536.63
Interest @ 10 % 45005.40 5181.44 6724.48
  Total 495059.40         56995.79 14261.11
 WORKING CAPITAL OF POMEGRANATE ARILS
Sr.No Particulars 2022-23
Unit Qty Rate Amount
A Raw Material
1 Pomegranate Kg 2,000 55 110000
B Labour charges Month 7 7200 50400
C Electricity Charges Months 7 600 4200
F Packaging & Packing Charges 9,000 9,000
G Transportation Charges 7,000 7,000
Storage Months 7
H Pamplet and banner 5,200 5,200
Other 4,200 4,200
Subtotal 190000
Interest @12% 22800
  Total       212800
Per Kg Variable cost
 NET INCOME
Working
Year Fixed cost Total cost Sales quantity price per kg Total income Net income
capital
2022-23 14261.11 212800.00 227061.11 2,000 130 260000 32938.89
2023-24 15687.22 234080.00 249767.22 2,200 135 297000 47232.78
2024-25 17255.95 257488.00 274743.95 2,420 135 326700 51956.05
2025-26 18981.54 283236.80 302218.34 2,662 140 372680 70461.66
Total             202589.38
Average 40517.88

PER KG COST OF POMEGRANATE ARILS

Sr no Particulars 2022-23 per kg
1 Yield of Candy/year 2,000
2 Fixed cost 14261.11 7.13
3 Variable cost 212800.00 106.40
4 Total cost 227061.11 113.53
5 Production cost(Rs/kg) 113.53  
 BCR AND NPW
Sr no Year Benefit Cost D.F @15% PWB PWC
1 2022-23 260000 227061.1 0.76 196597.35 171691
2 2023-24 297000 249767.2 0.66 195282.32 164226
3 2024-25 314600 274743.9 0.66 206854.61 180649
4 2025-26 346060 302218.3 0.66 227540.07 198713
  TOTAL       826274.35 715278.90

  BCR     1.16   

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

1 2022-23 260000 227061 32938.88 0.75 24906.53
2 2023-24 286000 249767 36232.77 0.65 23823.63
3 2024-25 314600 274744 39856.05 0.57 22787.82
4 2025-26 346060 302218 43841.65 0.49 21797.05
  TOTAL         93315.05
• BCR of Pomegranate arils for AT & Sons is 1.16. This indicates that the company earns Rs. 0.16 When it
spends Rs. 1
• Net present worth of pomegranate arils of AT & Sons is Rs. 93315.05. This is a positive figure, hence the
project is economically feasible.
 BREAK EVEN POINT
1) Quantity terms=Fixed cost/ (selling price per kg-variable cost per
kg)
= 604.28 kg

2) Monetary term= Fixed cost/ (1-variable cost per kg/selling price

per kg)
= Rs.78556.98
 MARGIN OF SAFETY

1) Algebric method = Total C) Percent margin of safety

quantity produced- BEP in 1) % margin of safety in
quantity physical term= (BEP in quantity/
= 1395.72 kg Total quantity) *100
= 30.2%

2) Monetary term= Gross 2) Per cent margin of safety in

income-BEP in monetary value monetary term= (BEP in
= Rs. 18,14,43.02 monetary / total return) *100
=30.2%
 FINANCIAL RATIOS
Operating ratio =Total operating expenses/ Gross income
= 5075.76/26520
=0.818
Fixed ratio = Total fixed expenses/ Gross income
= 6854.32/26250
= 0.054
Gross ratio = Total expenses/Gross income
= 11930/26520
=0.873
EXPERIENCE GAINED
THANK YOU