Professional Documents
Culture Documents
OF
MILK PASTEURIZATION
M/s. AJINKYA DOODH
-: Prepared by:-
Vakharbhag, Sangli
# FIVE YEARS
Particulars Unit
Introduction:
As we know, milk is perishable item which is to be used within short time. By
chilling and pasteurizing, its life is extended and it can be transported to longer
distances.
It is proposed that, the milk shall be collected at local level, and then will go
through chilling process. After that, it shall be supplied to the nearby Milk Dairy or
Milk Society for further processing.
The required land is already been decided and to be purchased. Required building is
to be constructed as per specifications, which shall include the storage and a small office.
There are various machineries required in this plant. They will contain a chiller, and
others, along with a Generator, which is a necessity for the project.
Process of Production:
The process to be carried out is processing the milk. It is a dual process which
includes heating up the milk to a certain temperature and then chilling process is carried
out. While chilling, the heat radiated from the heated up milk is used for the next lot to heat
up. Thus running cost and need of power comes down drastically.
The processes carried out are all physical processes. Thus, there is no effluent comes
out of it. Further, water is used as a carrier of heat and utilized for heating and cooling, thus
water is used at a minimum level and remains plain water.
*****
COST OF PROJECT : (Rs. In Lacs)
Land 2.00
Building 12.00
Machinery 45.00
64.00
MEANS OF FINANCE :
64.00
INTEREST :
5.76
32.88
7.20
POWER :-
Load Required 60 HP
Total Consumption 60 HP
Total KW 44.70 KW
Consumption / Months in Units 26820 Units
Consumption in Year 321840 Units
11.00
PURCHASES : -
Milk per day No. of days Rate per Ltr. Total Rs. Lacs
Ltrs
Raw Milk 8000.00 300.00 23.00 552.00
SALES: -
Milk per day No. of days Rate per Ltr. Total Rs. Lacs
Ltrs
Profit from Chiiling Milk 8000.00 300.00 26.00 624.00
624.00
PROFITABILITY STATEMENTS : (Rs. In Lacs)
Sales 624.00
624.00
Less :
Raw Milk 552.00
Labour 7.20
Power 12.87
588.87 588.87
Interest on CC 2.96
Deperciation 11.00
24.52 24.52
D. S. C. R. 1.92
PROFITABLITY STATEMENT
Less :
Raw Milk 552.00 607.20 662.40 717.60 772.80 828.00 883.20
Net Profit Before I. Tax 10.61 16.54 22.07 27.28 32.23 36.97 42.17
Less- I. Tax Provision 3.18 4.96 6.62 8.18 9.67 11.09 12.65
Net Profit After I. Tax prov. 7.43 11.58 15.45 19.10 22.56 25.88 29.52
D. S. C. R. 2.93
CASH FLOW & FUND FLOW STATEMENT
I II III IV V VI VII
Sources of Funds
Cash Accruals 18.43 20.50 22.70 24.99 27.36 29.80 32.09
Increase in Term Loan 48.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Bank Borrowing 24.66 0.00 0.00 0.00 0.00 0.00 0.00
Increase in U/S Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Application (A) 139.96 20.50 22.70 24.99 27.36 29.80 32.09
Dispossion of Funds
Pre-op Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Capital Expenditure 64.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in Term Loan 6.86 6.86 6.86 6.86 6.86 6.86 6.86
Decrease in Unsecured loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Working Capital 32.88 5.00 5.00 5.00 5.00 5.00 5.00
Total Dispossion (B) 103.73 11.86 11.86 11.86 11.86 11.86 11.86
Net Surplus (A-B) 36.22 8.64 10.84 13.13 15.50 17.94 20.23
I II III IV V VI VII
Liabilities
Reserve & Surplus 7.43 19.01 34.46 53.55 76.11 101.99 131.51
Bank Borrowing for W.C. 24.66 24.66 24.66 24.66 24.66 24.66 24.66
Other Liabilities (specify) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Assets :
Cash & Bank balance 36.22 44.87 55.71 68.84 84.34 102.28 122.51
DEPRECIATION SCHEDULE
I II III IV V VI VII
Fixed Costs
Interest on term loan 5.76 4.94 4.11 3.29 2.47 1.65 0.82
Wages / Salaries : Fixed : 80 % 5.76 6.34 6.91 7.49 8.06 8.64 9.22
Salaries & Wages : Variable : 20% 1.44 1.58 1.73 1.87 2.02 2.16 2.30
Utilities : Variable : 80% 23.74 4.22 4.61 4.99 5.38 5.76 6.14
P/V ratio (contribution to sales) 0.08 0.11 0.11 0.11 0.11 0.11 0.11
Break even sales Rs.Lacs 379.23 198.73 181.65 167.60 155.98 146.33 132.28