A

PROJECT REPORT
ON

MANUFACTURING OF MASALA POWDER

TAKEN UP BY

M/S. SONAM VIHAR WARD NO-02, AZAD NAGAR,

MADHEPURA
POST-MADHEPURA
PS & BLOCK- MADHEPURA
DIST- MADHEPURA
BIHAR

PROPRIETOR- MR. ANIL KUMAR

S/O- SHRI GANESHWAR PRASAD YADAV

PROJECT COST:- RS. 6,55,000.00

SIGNATURE OF PROPRIETOR

PREPARED BY:-
A.ANAND & CO. ,(COST ACCOUNTING FIRM)
REG. UNDER THE INSTITUTE OF COST & MANAGEMENT ACCOUNTANTS OF INDIA
OFFICE- MAIN ROAD MADHEPURA, NEAR SHIV MANDIR, MADHEPURA (BIHAR)
MB- 8340536646
 A.ANAND & CO.
REG. UNDER THE INSTITUTE OF COST AND MANAGEMENT ACCOUNTANTS OF
INDIA
ENGAGED IN ACCOUNTING, AUFOITING, TAXATION & COSTING OF PROJECT
OFFICE – MAIN ROAD MADHEPURA, NEAR SHIV MANDIR, MADHEPURA
MB- 8354455120

TO,

M/S. SONAM MASALA KUTIR UDHYOG

AT- ANAND VIHAR WAR NO.- 02AZAD NAGAR .

PS & BLOCK – MADHEPURA

DIST-MADHEPURA. BIHAR

Dear Sir,

We have pleasure in submitting have with copies of techno economic feasibility

PROJECT REPORT of proposed Manufacturing of masala powder unit to be set up AT-
Anand vihar ward no- 02, Azad Nagar, Madhepura, PS & BLOCK- Madhepura, DIST-
Madhepura, Bihar.

Our study indicates that the Report is technically feasible and economically viable
and we recommended an early implementation of the same. We shall be glad to furnish
any clarification that you may require regarding the details given in the PROJECT
REPORT.

For- A.ANAND & CO.

 PROJECT AT A GLANCE
NAME OF THE FIRM- M/S. SONAM MASALA KUTIR UDHYOG
AT- ANAND BIHAR WARD NO- 02 , MADHEPURA

POST- MADHEPURA

PS & BLOCK- MADHEPURA

DIST- MADHEPURA

BIHAR

PROPRIETOR- MR. ANIL KUMAR

CONSTITUTION- PROPRIETORSHIP

MAIN PRODUCT- MASALA POWDER

PROJECT COST- 6.55 Lacs

PROMOTER’S CAPITAL- 1.55 Lacs

TERM LOAN- 2,00,000.00

MARGIN MONEY- 20,000.00
TOTAL- 2,20,000.00

WORKING CAPITAL LOAN- 3,00,000.00

MARGIN MONEY- 1,35,000.00
TOTAL- 4,35,000.00

RATE OF INTEREST - 12%

TOTAL EMPLOYMENT- 06.
BANK- …………..

S/O- SHRI GUNESHEWAR SADA

EXPERIENCE- 2 YEAR
CATEGORY- OBC
A PROJECT REPORT ON MASALA POWDER MANUFACTURING

INTRODUCTION

India is the Land of Spices. The country at present 2 million tone’s of different varieties
of spices and holds first position in the world. It requires the simple grinding and
formulation as per the region’s taste and flavours. Any entrepreneur who has the basic
sense of taste and flavour and little bit of market knowledge may be very successful in
setting up of this unit.
These products are in great demand the economic liberalization program is
throwing out employment opportunities hard working and enthusiastic youth are
systematically getting attracted to start their own ventures. Hence Mr. ANIL KUMAR
has decided to start this unit at AT- ANAND VIHAR WARD NO – 02, AZAD
NAGAR, MADHEPURA, POST – MADHEPURA, PS & BLOCK – MADHEPURA ,
DIST- MADHEPURA, BIHAR. The road communication’s quite good.
The Communication of carriage transport is Good & the place of business is easy
to find for the Customers. We are targeting not only Retail sales But also with a view to
Wholesale Sale. Every House hold must require Masala powder to prepare its food so
that there is a great Demand of Masala Powder in the Market.
The Quality of our products will be best & also Healthy for the Health. Other Amenities
Such as available of labour is easily available thus location is advantage for us.

MARKET AND MARKET SURVEY

Regarding Masala Powder it will be one of the best area in which demand is greater & it
has forcible future for the business. Every House hold, Hotel, & Restaurants require
Masala Powder to prepare its Food without It we can’t prepare food.

TRADING PLAN
Firstly, for capturing the market & attracting the Retailer as well as Wholesaler it is
necessary to provide products at a cheaper rate with good quality. These days customers
are focusing on quality if the Quality of our products is best then it will become popular.
In Trading Business inventory management is most important so that we can available
the products to customers without any an interruption.
We are appointing well knowledgeable & experiences Salesman’s because Salesman’s are
playing a big role in Trading Business.

REGARDING PROMOTAR- This Masala Powder Manufacturing unit is located

up AT –Anand Vihar, Ward no- 02, Azad Nagar , Madhepura POST & BLOCK-
MADHEPURA, DIST – MADHEPURA, BIHAR. Mr. ANIL KUMAR is a young
enthusiastic entrepreneur having 2 years’ experience in industry.
 FINANCIAL ASPECTS
I. (A) Fixed Assets Value
1. Land Leased
2. Building Shed 300 Sq. Ft 25,000.00
Total
II. (B) Plant & Machinery
1. Equipment: 1,80,000.00
(1) Pulverize, (2) Chakki Machine (3) Packing Machine
(4) Sieving Machine, (5) Weighing Balance etc.
2,05,000.00
(C) Pre – Operative Cost Total 15,000.00

Total fixed Capital A+B+C = 25,000.00 + 1,80,000.00 + 15,000.00 =2,20,000.00

II Working Capital per Month

(a) Inventory Raw Material (Per Month) (Variable Cost)

I Coriander
II Turmeric Rs. 3,60,000.00
III Cumin
IV Papad

(b) Working Experience Per Month

Salesman 2 @ 7,000.00 14,000.00

Unskilled Worker 3 @ 4,000.00 12,000.00
Sweeper 1 @ 2,000.00 2,000.00
Total 28,000.00

(c) Utility Per Month

Fuel/ Electricity 1,000.00
Total 1,000.00
(d) Other Expenses Per Month
Maintenance & Stationary 2,000.00
Lease Rent 2,000.00
Loading & Unloading 10,000.00
Office Expenses 3,000.00
Travelling Expenses 20,000.00
Telephone/Mobile 800.00
Miscellaneous Expense 8,000.00
Total 46,000.00

Total Working Capital (a) + (b) + (c) = 4,35,000.00

Total Investment 2,20,000 + 4,35,000.00 = 6,55,000.00

SOURCE OF FINANCE

Own Contribution 1,55,000.00

Composite Loan
(i) Term Loan 2,00,000.00
(ii) Working Capital Loan 3,00,000.00
TOTAL 6,55,000.00

Annual Sale Estimation

No. Month Monthly Sales Annual Sales

12 4,81,188.00 57,74,256.00
 FINANCIAL ASPECTS
(A) Total Cost per annum

1. Recurring cost 52,20,000.00

2. Depreciation of plant & Machinery @ 15% 27,000.00
3. Depreciation on Shed @ 10 % 2,500.00
4. Bank Interest 60,000.00
Total 53,09,500.00

(B)Turnover per annum- By Sale Of Masala Powder = 57,74,256.00

Net Profit Per Annum (B) – (A) = 4,64,756.00

𝑵𝒆𝒕 𝒑𝒓𝒐𝒇𝒊𝒕 𝒙 𝟏𝟎𝟎 𝟒,𝟔𝟒,𝟕𝟓𝟔 𝒙 𝟏𝟎𝟎

(C) Net Profit Per Ratio = = = 8.05%
𝑻𝒖𝒓𝒏𝒐𝒗𝒆𝒓 𝟓𝟕,𝟕𝟒,𝟐𝟓𝟔.𝟎𝟎

(D) Ration of Return

Profit x 100 = 4,64,756.00x 100 = 70.95%

Total Investment 6, 55,000.00
 BRECK EVENT PONT
Fixed cost per annum

Total Depreciation 29,500.00

60 % of Other Expenses 27,600.00

40 % of Worker Expenses 11,200.00

Bank Interest 60,000.00

Total 1,28,300.00

𝑻𝒐𝒕𝒂𝒍 𝒇𝒊𝒙𝒆𝒅 𝑪𝒐𝒔𝒕 𝟏,𝟐𝟖,𝟑𝟎𝟎 𝒙 𝟏𝟎𝟎

Break Even Point = =
𝐅𝐢𝐱𝐞𝐝 𝐂𝐨𝐬𝐭+𝐏𝐫𝐨𝐟𝐢𝐭 𝟏,𝟐𝟖,𝟑𝟎𝟎+𝟒,𝟔𝟒,𝟕𝟓𝟔

= 21.63%

BASIC OF PRESUMPTION
1. THE COST OF MACHINERY APPROXIMATELY THOSERULING
2. AT THE TIME OF PREPRATION OF THIS REPORT
3. RATE OF INTERSET IS 12% TAKEN ON BAND INFORMATION.
4. B.E.P. HAS BEEN CALCULATED ON FULL CAPACITY BASIS.
5. THERE MAY BE POSSIBILITY OF ESCALATION OF RATE.
 Cash Flow Statement
Particulars 1st year 2nd year 3rd year 4th year 5th year

Source of
- - - -
Funds
Promoter
1,55,000.00 - - -
Contribution

Net Profit 4,54,756.00 4,98,900.00 5,35,000.00 5,79,600.00 6,02,800.00

Term Loan 2,00,000.00 - - - -

Working
3,00,000.00 - - - -
Capital Lone

Total 11,98,756.00 4,98,900.00 5,35,000.00 5,79,600.00 6,02,800.00

Deposition of Fund
Capital
2,20,000.00 - - - -
Expenditure

Current Assets 4,35,000.00 - - -

Interest On
60,000.00 - - -
Bank Loan
Repayment
40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
Schedule

Total 7,55,000.00 95,200.00 90,400.00 85,000.00 80,100.00

O.B NIL 3,64,756.00 7,68,456.00 12,13,056.00 17,07,656.00

SUR PLUS 3,64,756.00 4,03,700.00 4,44,600.00 4,94,600.00 5,22,700.00

C.B 3,64,756.00 7,68,456.00 12,13,056.00 17,07,656.00 22,30,356.00
 PROJECTED BALANCE SHEET
End of 1st End of 2nd End of 3rd End of 4Th End of 5th
Liabilities Beginning
Year Year Year Year Year
Capital A/C
1,55,000.00 1,33,400.00 1,89,000.00 2,35,000.00 2,80,000.00 2,28,000.00
1. Own Contr.

2. Term Loan 2,00,000.00 1,60,000.00 1,20,000.00 80,000.00 40,000.00 0.00

3. W/c Loan 3,00,000.00 3,00,000.00 3,00,000.00 3,00,000.00 3,00,000.00 3,00,000.00

4.Add,
- 4,64,756.00 4,98,900.00 5,35,000.00 5,79,600.00 6,02,800.00
Net Profit
5.Less,
Withdrawal
- 1,25,000.00 1,50,000.00 1,62,000.00 1,80,000.00 2,01,000.00
(Including
Income-Tax)

Total 6,55,000.00 9,33,156.00 9,57,900.00 9,88,000.00 10,19,600.00 10,29,800.00

ASSETS
a) Fixed
2,20,000.00 1,75,500.00 1,50,300.00 1,28,768.00 1,10,364.00 94,629.00
Assets
b) Current
4,35,000.00 - - - - -
Assets

Stock in Hand - 6,02,656.00 5,91,600.00 6,56,232.00 6,74,236.00 6,55,171.00

Sundry
- 55,000.00 69,000.00 78,000.00 88,000.00 95,000.00
Debtor
Misc
- - 1,00,000.00 80,000.00 90,000.00 1,20,000.00
Advance
F.D. for
- 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Contingency
Cash in
- 85,000.00 32,000.00 30,000.00 42,000.00 50,000.00
Bank/Hand

Total 6,55,000.00 9,33,159.00 9,57,900.00 9,88,000.00 10,19,600.00 10,29,800.00