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PROJECT PROFILE-MANUFACTURING OF RUSK COKKIES

1. INTRODUCTION

Rusk is favorite for many people across the globe . Rusk main advantage is it shelf life as rusk can be

stored for months without any impact on shelf life and can be dipped with tea , milk and meals.

Varieties of rusk are milk rusk ,suji and jeera rusk . Its bread baked twice .

2. Rusk Manufacturing Process

Rusk manufacturing process consists of two stage baking where in the first baking stage is more

like bread manufacturing and 2nd stage baking consists of tunnel ovens for large volume or rack

ovens for smaller volumes .



3. Tentative list of machineries required for rusk manufacturing.

Rotary Rack Oven

Corresponding Prover

Removable Bowl Spiral Mixer

Bowl Lifting & Tilting Device

Double Pocket Dough Divider

Conical Dough Rounder

Interprover or Transfer Conveyor

Long Moulder

Auto Panning System

4. Capacity Of Plant : Rusk 100

MT/Annum

Cookies 150 MT/Annum

5. Financial assistance : Term Loan Rs. 20.00 lacs

6. Cost Of Project AMOUNT

Land 4.25

Civil Work 13.62

Plant & Machinery 14.76

Other Assets 1.00

Preliminery & Preoperative Exp 1.00

IDCP 0.46

Margin money for Working Capital 11.37

Total 46.46

7. Means of finance PARTICULARS AMOUNT

Share Capital 15.00

Unsecured Loan 11.46

Term Loan 20.00

Total 46.46



8. PR OJ ECTED P ROFI TABIL I TY STATEMENT

PARTICULARS 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A) SALES

Gross Sale

Misc Income( Waste Product)

Total (A)

B) COST OF SALES

Raw Material Consumed

Packing Material

Electricity Expenses

Other manufacturing Exp

Labour & Wages

Depreciation

Cost of Producti on

Add : Opening Sto ck /WIP

Less: Closing Stock /WIP

Cost of Sales (B)

C) GROSS PROFIT (A-B)

D) Bank Interest (Term Loan )

Bank Interest ( C.C. Limit )

E) Selling & Adm Expenses Exp.

F) Exp W/off

TOTAL (D+F)

G) NET PROFIT

H) Taxation

I) PROFIT (After Tax)

J) DRAWINGS

K) RETAINED PROFIT

161.31 358.00 394.79 423.09 451.39 452.80 452.80

0.15 0.32 0.34 0.37 0.39 0.39 0.39

161.46 358.31 395.13 423.45 451.78 453.19 453.19

73.73 159.76 172.04 184.33 196.62 196.62 196.62

6.49 14.06 15.14 16.23 17.31 17.31 17.31

5.77 12.51 13.47 14.43 15.39 15.39 15.39

1.47 4.79 5.16 5.53 5.90 5.90 5.90

8.71 17.42 19.17 21.08 23.19 24.35 24.84

1.83 3.42 2.99 2.62 2.29 2.00 1.76

98.01 211.97 227.98 244.22 260.70 261.58 261.81

- 9.10 18.31 19.71 21.12 21.54 21.97

9.10 18.31 19.71 21.12 21.54 21.97 22.41

88.91 202.76 226.57 242.81 260.28 261.14 261.37

72.55 155.55 168.56 180.64 191.50 192.05 191.82

3.13 2.68 2.10 1.52 0.94 0.36 -

0.60 1.30 1.30 1.30 1.30 1.30 1.30

9.69 25.08 27.66 29.64 31.62 31.72 31.72

0.10 0.10 0.10 0.10 0.10 0.10 0.10

13.51 29.16 31.16 32.56 33.97 33.49 33.12

59.04 126.39 137.40 148.08 157.53 158.56 158.70

- 12.64 13.74 14.81 15.75 15.86 15.87

59.04 113.75 123.66 133.27 141.78 142.71 142.83

0.90 1.20 1.80 2.40 3.00 3.60 4.50

58.14 112.55 121.86 130.87 138.78 139.11 138.33



9. STATEMENT OF RAW-MATERIALS AND PACKING MATERIAL

(At Optimum Capacity Utilisation)

A RAW MATERIALS

S.NO. PARTICULARS QUANTITY RATE (Rs.) TOTAL COST

I FOR RUSK

1 Maida 118,333 Kg. 20.00

2 Suji 11,827 Kg. 22.00

3 Suger 47,340 Kg. 45.00

4 Ghee 9,455 Kg. 80.00

5 Improver 353 Kg. 240.00

6 Elaychi Dana 353 Kg. 500.00

7 Saunf 180 Kg. 100.00

8 Salt 885 Kg. 10.00

9 Refind Oil 1,776 Kg. 100.00

10 Yeast 4,141 Kg. 60.00

11 Milk Powder 1,186 Kg. 200.00

12 Water - Ltr. -

Total 77,494

II FOR COOKIES

1 Maida 239785 Kg 25.00

2 Sugar 119892.5 Kg 40.00

3 Bakery Fat 119892.5 Kg 75.00

4 Salt 5222.88 Kg 10.00

5 Essences 522.288 Kg 900.00

6 Ghee 435.24 Kg 95.00

7 Milk Powder 372.775 Kg 200.00

8 Baking Powder 181.35 Kg 80.00

9 Dry Fruits 80.6 Kg 400.00

10 Custered Powder 181.35 Kg 70.00

486,566

42.67

TOTAL ANNUAL COST OF RAW MATERIAL (Rs. In lacs)

At 60% Capacit y Ut il i sat io n (6 Months) Rs. 73.73 Lacs

At 65 % Capaci ty Util i sat io n Rs. 159.76 Lacs

At 70 % Capac it y Ut il is ation Rs. 172.04 Lacs



At 80 % Capac it y Ut il is ation Rs. 196.62 Lacs

2,366,667

260,192

2,130,288

756,410

84,615

176,282

18,000

8,846

177,557

248,452

237,170

-

4,097,813

5,994,625

4,795,700

8,991,938

52,229

470,059

41,348

74,555

14,508

32,240

12,695

20,479,896

245.78



10. STATEMENT OF PRODUCTION AND SALES

S.NO. PARTICULARS 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

500

480

1

2

3

4

5

6

7

8

9

Installed Capacity

Rusk

Cookies

Capacity Utilisation

%age

Quantity

Rusk

Cookies

500 MT/annum

480 MT/annum

6 Months

60%

150.00

144.00

65%

325.00

312.00

8

7

325

312

-

16

16

316

304

46.00

70.00

145.48

212.52

358.00

70%

350.00

336.00

16

16

350

336

-

18

17

349

335

46.00

70.00

160.43

234.36

394.79

75%

375.00

360.00

18

17

375

360

-

19

18

374

359

46.00

70.00

171.93

251.16

423.09

80%

400.00

384.00

19

18

400

384

-

20

19

399

383

46.00

70.00

183.43

267.96

451.39

80%

400.00

384.00

20

19

400

384

-

20

19

400

384

46.00

70.00

184.00

268.80

452.80

Opening Stocks of WIP & F.G.

Rusk

Cookies

Production (Mtrs.)

Rusk

Cookies

Closing Stocks of W IP & F.G.

Bread

Rusk

Cookies

Sales of Finished Goods

Rusk

Cookies

Selling Price (Rs.)

Rusk

Cookies

Sales (Rs. in lacs)

Rusk

Cookies

Total Sales (Rs. in lacs)

-

150

144

-

8

7

143

137

46.00

70.00

65.55

95.76

161.31



11. COMP UTATI ON OF CLOSI NG STOCK & WORK I NG CAP I TAL

PARTICULARS 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

WIP/FINSHED GOODS

(15 Days requirement) 9.10 18.31 19.71 21.12 21.54 21.97

Raw Material


Packing Material


Closing Stock 15.81 26.36 28.38 30.41 31.45 31.88

COMPUTATION OF WORKING CAPITAL REQUIREMENT

Particulars Total Own Bank

Amo unt Margin Finance

Stock in Hand 26.36 25% 6.59 75% 19.77

Sundry Debtors 11.94 40% 4.78 60% 7.17

38.30 11.37 26.94

Sundry Creditors 2.66 - 2.66

35.64 11.37 24.27

WORKING CAPITAL (HYP) FRESH DEMAND 10.00



12. STATEMENT OF SALARY AND WAGES

S.NO. DESIGNATION NUMBERS SALARY PER OTAL SALAR

MONTH (Rs.) ER MONTH(R

Y

.)

1 Operator 2 15,000.00 30,000.00

2 Manager 1 15,000.00 15,000.00

3 Marketing Staff 2 8,000.00 16,000.00

4 Accountant/Cashier 1 12,000.00 12,000.00

5 Skilled Labour 3 8,000.00 24,000.00

6 Unskilled Labour 6 4,000.00 24,000.00

7 Peon & Other 2 3,500.00 7,000.00

8 Security Guard 1 4,000.00 4,000.00

Total Salary Per Month 132,000.00

Add: 10% Fringe Benefit 13,200.00

145,200.00

Salary and Wages per Annum: 145,200 x 12 17.42 Lacs

NOTE: An increase of 10% over previous year has been taken in subsequent years.



13. COM P UTATION OF DEPR ECI ATI ON

Particulars Land Building Plant &

Machinery

Other

Assets

TOTAL

Rate of Depreciation 10.00% 13.91% 18.10%

Addition 4.25 13.62 14.76 1.00 33.63

Add : IDCP 0.11 0.35 0.46

4.25 13.73 15.11 1.00 34.09

Less : Depreciation - 0.69 1.05 0.09 1.83

WDV at end of 2011-2012 4.25 13.04 14.06 0.91 32.26

Additions During The Year - - - - -

4.25 13.04 14.06 0.91 32.26


WDV at end of 2012-2013 4.25 11.74 12.10 0.74 28.84


4.25 11.74 12.10 0.74 28.84


WDV at end of 2013-2014 4.25 10.57 10.42 0.61 25.85


4.25 10.57 10.42 0.61 25.85


WDV at end of 2014-2015 4.25 9.51 8.97 0.50 23.23


4.25 9.51 8.97 0.50 23.23

Less : Depreciat ion - 0.95 1.25 0.09 2.29

WDV at end of 2015-2016 4.25 8.56 7.72 0.41 20.94


4.25 8.56 7.72 0.41 20.94

Less : Depreciat ion - 0.86 1.07 0.07 2.00

WDV at end of 2016-2017 4.25 7.70 6.65 0.34 18.94Less : Depreciation - 0.77 0.92 0.06 1.76

WDV at end of 2017-2018 4.25 6.93 5.72 0.27 17.18


WDV at end of 2018-2019 4.25 6.24 4.93 0.22 15.64



14. REP AYM ENT SCHEDULE OF TERM LOAN 15%

Year Particulars Amoun t Add it io n Total Interest Repayment Cl Balance

2013-14 Opening Balance

Ist Quarter - 10.00 10.00 0.10 - 10.00

Iind Quarter 10.00 10.00 20.00 0.36 - 20.00

IIIrd Quarter 20.00 - 20.00 2.40 - 20.00

Ivth Quarter 20.00 - 20.00 0.73 - 20.00

3.59 -


Ist Quarter 20.00 - 20.00 0.73 1.00 19.00

Iind Quarter 19.00 - 19.00 0.69 1.00 18.00

IIIrd Quarter 18.00 - 18.00 0.65 1.00 17.00

Ivth Quarter 17.00 17.00 0.62 1.00 16.00

2.68 4.00


Ist Quarter 16.00 - 16.00 0.58 1.00 15.00

Iind Quarter 15.00 - 15.00 0.54 1.00 14.00

IIIrd Quarter 14.00 - 14.00 0.51 1.00 13.00

Ivth Quarter 13.00 13.00 0.47 1.00 12.00

2.10 4.00


Ist Quarter 12.00 - 12.00 0.44 1.00 11.00

Iind Quarter 11.00 - 11.00 0.40 1.00 10.00

IIIrd Quarter 10.00 - 10.00 0.36 1.00 9.00

Ivth Quarter 9.00 9.00 0.33 1.00 8.00

1.52 4.00


Ist Quarter 8.00 - 8.00 0.29 1.00 7.00

Iind Quarter 7.00 - 7.00 0.25 1.00 6.00

IIIrd Quarter 6.00 - 6.00 0.22 1.00 5.00

Ivth Quarter 5.00 5.00 0.18 1.00 4.000.94 4.00


Ist Quarter 4.00 - 4.00 0.15 1.00 3.00

Iind Quarter 3.00 - 3.00 0.11 1.00 2.00

IIIrd Quarter 2.00 - 2.00 0.07 1.00 1.00

Ivth Quarter 1.00 1.00 0.04 1.00 -

0.36 4.00



15. CALCULATI ON OF D.S.C.R

PARTICULARS 2015-16 2016-17 2017-18 2018-19 2019-20

CASH ACCRUALS

Interest on T erm Loan

Total

REPAYMENT

Instalment of Term Loan

Interest on Term Loan

Total

DEBT SERVICE COVERAGE RATIO

AVERAGE D.S.C.R.

115.97 124.85 133.49 141.07 141.11

2.68 2.10 1.52 0.94 0.36

118.66 126.95 135.01 142.01 141.47

4.00 4.00 4.00 4.00 4.00

2.68 2.10 1.52 0.94 0.36

6.68 6.10 5.52 4.94 4.36

17.76 20.80 24.45 28.73 32.43

24.83



16. B PACKING MATERIALS (AT OPTIMUM CAPACITY UTILISATION)

S.NO. PARTICULARS QUANTITY RATE (Rs.) TOTAL COST

1 FOR RUSK

PP Pouch 3229.2 Kg 150

Corrugated Box 16146 Nos. 16

2 FOR COOKIES ITEMS

Printed Laminate 2939.328 Kg. 150

Plastic Try 6531.84 Kg. 100

Corrugated Box 27216 Nos. 12

Total

At 60% Capacity Uti li sat io n (Six Months) Rs. 6.49 Lacs

At 65% Capacity Uti li sat io n Rs. 14.06 Lacs




At 80% Capaci ty Uti li sat io n Rs. 17.31 Lacs

4.84

2.58

4.41

6.53

3.27

21.63



17. BR EAK UP EVEN CALCUL ATI ON

AT 70% CAPACITY UTILISATION

PARTICULARS TOTAL VARIABLE FIXED

AMOUNT EXPENSE EXPENSE

% AMOUNT % AMOUNT

Raw Mateiral Consumed 172.04 100% 172.04 0% -

Packing Material 15.14 100% 15.14 0% -

Elecricity Expenses 13.47 80% 10.78 20% 2.69

Other manufacturing Exp 5.16 90% 4.65 10% 0.52

Labour & Wages 19.17 80% 15.33 20% 3.83

Depriciation 2.99 0% - 100% 2.99

Bank Interest (Term Loan ) 2.10 0% - 100% 2.10

Bank Interest ( C.C. Limit ) 1.30 100% 1.30 0% -

Selling & Adm Expenses Exp. 27.66 90% 24.89 10% 2.77

Exp W/off 0.10 0% - 100% 0.10

-

259.14 244.13 15.00

INCOME

Sale 394.79

Misc Income 0.34

395.13

Contribution = (Sales Realisation - Variable Cost) 150.99

BREAK EVEN POINT (AFTER DEPRECIATION)

Fixed Assets X 100% = 15.00 X 70% 7%

Contribution 150.99

BREAK EVEN POINT (BEFORE DEPRECIATION)

Fixed Assets X 100% 12.01 X 70% 6%

Contribution 150.99



18. STATEMENT OF UTILITIES (POWER)

(At Optimum Capacity Utilisation)

A POWER

Connected Load 25 HP

Power Required 20 HP

Efficiency Factor 70%

No. of Working Days 350

Number of Shifts ( Hours) 12

Total Power Consumption 25*.7*350*15

73500

Power Tariff ( KWH) Rs. 4.75

TOTAL COST OF POWER 349125

B Diesel

Ltr. Rate Amount

For Oven (5 x 12 x 350) 35,000 45 1575000

( LDO)

TOTAL COST OF DIESEL 1575000

TOTAL COST OF FUELS 1,924,125

Or Say 19.24 Lacs

At 60% Capaci ty Uti li sat io n Rs. 5.77 lac s





At 80% Capaci ty Ut il is ation Rs. 15.39 lacs



19. P ROJ ECTED BALANCE SHEE T

PARTICULARS 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

SOURCES OF FUND

Capital Account

Retained Profit

Unsecured Loan

Term Loan

Capital Subsidy

Cash Credit

Sundry Creditors

Provisions & Other Liab

TOTAL :

APPLICATION OF FUND

Fixed Assets ( Gross)

Gross Dep.

Net Fixed Assets

Current Assets

Sundry Debtors

Stores & Consumables

Stock in Hand

Cash and Bank

Deposit of Capital Subsidy

Preliminery Expenses

TOTAL :

15.00 15.00 15.00 15.00 15.00 15.00 15.00

58.14 170.69 292.54 423.42 562.19 701.30 839.63

11.46 11.46 11.46 11.46 11.46 11.46 11.46

20.00 16.00 12.00 8.00 4.00 - -

- - - - - - -

10.00 10.00 10.00 10.00 10.00 10.00 10.00

1.23 2.66 2.87 3.07 3.28 3.28 3.28

0.30 0.60 0.66 0.73 0.80 0.88 0.97

116.13 226.41 344.53 471.67 606.73 741.92 880.33

34.09 34.09 34.09 34.09 34.09 34.09 34.09

1.83 5.25 8.24 10.86 13.15 15.15 16.91

32.26 28.84 25.85 23.23 20.94 18.94 17.18

10.76 11.94 13.17 14.12 15.06 15.11 15.11

6.00 6.60 7.26 7.99 8.78 9.66 10.63

15.81 26.36 28.38 30.41 31.45 31.88 33.48

50.39 151.87 269.17 395.33 529.99 665.93 803.63

- - - - - - -

0.90 0.80 0.70 0.60 0.50 0.40 0.30

116.13 226.41 344.53 471.67 606.73 741.92 880.33



List of Suppliers of Plant & Machinery.

Food Tech India, No. 515, Khasra No. 426, Ghitorni Village,Delhi - 110030, Delhi 08049441510

New concept Technologies, W 54 A SECTOR 11 NOIDA, NewDelhi - 201301, Delhi 08046032205

All India Packing Machines Pvt Ltd, M. C. F.-1712/A, Gali No. 4,S. G. M. Nagar, N. I. T.Faridabad - 121001, Haryana08588819071

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