Project Profile-Manufacturing of Rusk Cokkies

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
Cookies
150 MT/Annum
MT/Annum
5. Financial assistance
Required
6.
Cost Of Project
Term Loan
Rs. 20.00 lacs
Working Capital Loan Rs. 10.00 lacs
Land
Civil Work
Plant & Machinery
Other Assets
Preliminery & Preoperative Exp
IDCP
Margin money for Working Capital
Total
7. Means of finance
PARTICULARS
Share Capital
Unsecured Loan
Term Loan
Total
AMOUNT
4.25
13.62
14.76
1.00
1.00
0.46
11.37
46.46
AMOUNT
15.00
11.46
20.00
46.46
8. PROJECTED PROFITABILITY STATEMENT

PARTICULARS
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
A) SALES
Gross Sale
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
Packing Material
6.49
14.06
15.14
16.23
17.31
17.31
17.31
Electricity Expenses
5.77
12.51
13.47
14.43
15.39
15.39
15.39
Other manufacturing Exp
1.47
4.79
5.16
5.53
5.90
5.90
5.90
Labour & W ages
8.71
17.42
19.17
21.08
23.19
24.35
24.84
Depreciation
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
Misc Income( W aste Product)

Total (A)
B) COST OF SALES
Raw Material Consumed
Cost of Production
Add: Opening Stock /WIP
Less: Closing Stock /WIP
9.10
18.31
19.71
21.12
21.54
21.97
22.41
Cost of Sales (B)
88.91
202.76
226.57
242.81
260.28
261.14
261.37
C) GROSS PROFIT (A-B)
72.55
155.55
168.56
180.64
191.50
192.05
191.82
D) Bank Interest (Term Loan )
3.13
2.68
2.10
1.52
0.94
0.36
Bank Interest ( C.C. Limit )
0.60
1.30
1.30
1.30
1.30
1.30
1.30
E) Selling & Adm Expenses Exp.
9.69
25.08
27.66
29.64
31.62
31.72
31.72
F) Exp W /off
0.10
0.10
0.10
0.10
0.10
0.10
0.10
TOTAL (D+F)
13.51
29.16
31.16
32.56
33.97
33.49
33.12
G) NET PROFIT
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
H) Taxation
I) PROFIT (After Tax)

J) DRAWINGS
K) RETAINED PROFIT
9. STATEMENT OF RAW-MATERIALS AND PACKING MATERIAL

(At Optimum Capacity Utilisation)
A
S.NO.
RAW MATERIALS
PARTICULARS
QUANTITY
RATE (Rs.)
TOTAL COST
2,366,667
FOR RUSK
Maida
118,333 Kg.
20.00
Suji
11,827 Kg.
22.00
260,192
Suger
47,340 Kg.
45.00
2,130,288
Ghee
9,455 Kg.
80.00
756,410
Improver
353 Kg.
240.00
84,615
Elaychi Dana
353 Kg.
500.00
176,282
Saunf
180 Kg.
100.00
18,000
Salt
885 Kg.
10.00
8,846
Refind Oil
1,776 Kg.
100.00
177,557
10
Yeast
4,141 Kg.
60.00
248,452
11
Milk Powder
1,186 Kg.
200.00
237,170
12
W ater
Total
Ltr.
77,494
4,097,813
II
FOR COOKIES
Maida
239785
Kg
25.00
5,994,625
Sugar
119892.5
Kg
40.00
4,795,700
Bakery Fat
119892.5
Kg
75.00
8,991,938
Salt
5222.88
Kg
10.00
52,229
Essences
522.288
Kg
900.00
470,059
Ghee
435.24
Kg
95.00
41,348
Milk Powder
372.775
Kg
200.00
74,555
Baking Powder
181.35
Kg
80.00
14,508
Dry Fruits
80.6
Kg
400.00
32,240
10
Custered Powder
181.35
Kg
70.00
12,695
486,566
20,479,896
42.67
245.78
TOTAL ANNUAL COST OF RAW MATERIAL (Rs. In lacs)
At 60% Capacity Utilisation
Rs.
73.73
(6 Months)
Rs.
159.76
Lacs
Rs.
172.04
Rs.
184.33
Lacs
Rs.
196.62
Lacs
Rs.
196.62
Lacs
Lacs
Lacs
10. STATEMENT OF PRODUCTION AND SALES

S.NO.
1
PARTICULARS
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
Installed Capacity
Rusk
500 MT/annum
500
Cookies
480 MT/annum
480
Capacity Utilisation
%age
6 Months
60%
65%
70%
75%
80%
80%
Quantity
Rusk
150.00
325.00
350.00
375.00
400.00
400.00
Cookies
144.00
312.00
336.00
360.00
384.00
384.00
Opening Stocks of W IP & F.G.
Rusk
Cookies
16
18
19
20
16
17
18
19
Production (Mtrs.)
Rusk
150
325
350
375
400
400
Cookies
144
312
336
360
384
384
Closing Stocks of W IP & F.G.

Bread
8
-
Rusk
16
18
19
20
20
Cookies
16
17
18
19
19
Rusk
143
316
349
374
399
400
Cookies
137
304
335
359
383
384
Rusk
46.00
46.00
46.00
46.00
46.00
46.00
Cookies
70.00
70.00
70.00
70.00
70.00
70.00
Rusk
65.55
145.48
160.43
171.93
183.43
184.00
Cookies
95.76
212.52
234.36
251.16
267.96
268.80
161.31
358.00
394.79
423.09
451.39
452.80
Sales of Finished Goods
Selling Price (Rs.)
Sales (Rs. in lacs)
Total Sales (Rs. in lacs)
11.COMPUTATION OF CLOSING STOCK & WORKING CAPITAL

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
6.14
6.85
7.37
7.90
8.43
8.43
0.56
1.21
1.30
1.39
1.48
1.48
15.81
26.36
28.38
30.41
31.45
31.88
Raw Material
Packing Material
Closing Stock
COMPUTATION OF WORKING CAPITAL REQUIREMENT
Particulars
Total
Own
Bank
Amount
Margin
Finance
Stock in Hand
26.36
25%
6.59
75%
19.77
Sundry Debtors
11.94
40%
4.78
60%
7.17
Sundry Creditors
WORKING CAPITAL (HYP) FRESH DEMAND
38.30
11.37
2.66
35.64
11.37
10.00
26.94
2.66
24.27
12. STATEMENT OF SALARY AND WAGES

S.NO.
DESIGNATION
NUMBERS
SALARY PER OTAL SALARY

MONTH (Rs.) ER MONTH(Rs.)
Operator
15,000.00
30,000.00
Manager
15,000.00
15,000.00
Marketing Staff
8,000.00
16,000.00
Accountant/Cashier
12,000.00
12,000.00
Skilled Labour
8,000.00
24,000.00
Unskilled Labour
4,000.00
24,000.00
Peon & Other
3,500.00
7,000.00
Security Guard
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.
COMPUTATION OF DEPRECIATION
Particulars
Land
Building
Rate of Depreciation
Addition
10.00%
Plant &
Other
Machinery
Assets
13.91%
18.10%
4.25
13.62
1.00
33.63
0.11
0.35
4.25
13.73
15.11
1.00
34.09
0.69
1.05
0.09
1.83
WDV at end of 2011-2012

Additions During The Year
4.25
13.04
14.06
0.91
32.26
4.25
13.04
14.06
0.91
1.30
1.96
0.16
32.26
3.42
4.25
-
11.74
-
12.10
-
0.74
-
28.84
-
4.25
11.74
12.10
0.74
28.84
1.17
1.68
0.13
2.99
4.25
10.57
10.42
0.61
25.85
-
4.25
10.57
10.42
0.61
1.06
1.45
0.11
25.85
2.62
4.25
9.51
8.97
0.50
23.23
Add : IDCP
Less : Depreciation
Less : Depreciation
Less : Depreciation
Less : Depreciation
4.25
Less : Depreciation
Less : Depreciation
Less : Depreciation
Less : Depreciation
14.76
TOTAL
0.46
9.51
8.97
0.50
0.95
1.25
0.09
2.29
4.25
-
8.56
-
7.72
-
0.41
-
20.94
-
4.25
8.56
7.72
0.41
20.94
0.86
1.07
0.07
2.00
4.25
7.70
6.65
0.34
18.94
0.77
0.92
0.06
1.76
4.25
6.93
5.72
0.27
0.69
0.80
0.05
17.18
1.54
4.25
6.24
4.93
0.22
15.64
23.23
14. REPAYMENT SCHEDULE OF TERM LOAN

Year
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
Particulars
Opening Balance
Ist Quarter
Amount
15%
Addition
Total
Interest
Repayment
Cl Balance
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
Opening Balance
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
Opening Balance
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
Opening Balance
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
Opening Balance
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
4.00
0.94
4.00
Opening Balance
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. CALCULATION OF D.S.C.R
PARTICULARS
CASH ACCRUALS
2015-16
2016-17
2017-18
2018-19
2019-20
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
Instalment of Term Loan
4.00
4.00
4.00
4.00
4.00
Interest on Term Loan
2.68
2.10
1.52
0.94
0.36
Total
6.68
6.10
5.52
4.94
4.36
DEBT SERVICE COVERAGE RATIO
17.76
20.80
24.45
28.73
32.43
Interest on Term Loan

Total
REPAYMENT
AVERAGE D.S.C.R.
24.83
16. B
PACKING MATERIALS (AT OPTIMUM CAPACITY UTILISATION)
S.NO.
PARTICULARS
QUANTITY
RATE (Rs.)
TOTAL COST
FOR RUSK
PP Pouch
3229.2
Kg
Corrugated Box
16146
Nos.
150
4.84
16
2.58
FOR COOKIES ITEMS

Printed Laminate
2939.328
Kg.
150
4.41
Plastic Try
6531.84
Kg.
100
6.53
12
3.27
Corrugated Box
27216
Nos.
Total
21.63
Rs.
6.49
Lacs
(Six Months)
Rs.
14.06
Lacs
Rs.
15.14
Lacs
Rs.
16.23
Lacs
Rs.
17.31
Rs.
17.31
Lacs
Lacs
17. BREAKUP EVEN CALCULATION
AT 70% CAPACITY UTILISATION

PARTICULARS
TOTAL
VARIABLE
FIXED
EXPENSE
EXPENSE
AMOUNT
%
Raw Mateiral Consumed
AMOUNT
AMOUNT
172.04
100%
172.04
0%
Packing Material
15.14
100%
15.14
0%
Elecricity Expenses
13.47
80%
10.78
20%
2.69
5.16
90%
4.65
10%
0.52
Other manufacturing Exp

Labour & W ages
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 )

Selling & Adm Expenses Exp.
1.30
100%
1.30
0%
27.66
90%
24.89
10%
2.77
0.10
0%
100%
0.10
Exp W /off
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% =
Contribution
15.00 X 70%
7%
150.99
BREAK EVEN POINT (BEFORE DEPRECIATION)

Fixed Assets
Contribution
X 100%
12.01 X 70%
150.99
6%
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
Ltr.
Rate
Amount
B Diesel
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
Rs.
5.77
lacs
Rs.
12.51
lacs
Rs.
13.47
lacs
Rs.
14.43
lacs
Rs.
15.39
lacs
Rs.
15.39
lacs
19.
PROJECTED BALANCE SHEET
PARTICULARS
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
SOURCES OF FUND
Capital Account
15.00
15.00
15.00
15.00
15.00
15.00
15.00
Retained Profit
58.14
170.69
292.54
423.42
562.19
701.30
839.63
Unsecured Loan
11.46
11.46
11.46
11.46
11.46
11.46
11.46
Term Loan
20.00
16.00
12.00
8.00
4.00
Capital Subsidy
Cash Credit
Sundry Creditors
Provisions & Other Liab
TOTAL :
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
APPLICATION OF FUND
Fixed Assets ( Gross)
Gross Dep.
Net Fixed Assets
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
Current Assets
Sundry Debtors
Stores & Consumables
Stock in Hand
15.81
26.36
28.38
30.41
31.45
31.88
33.48
Cash and Bank
50.39
151.87
269.17
395.33
529.99
665.93
803.63
Deposit of Capital Subsidy

Preliminery Expenses
TOTAL :
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, New

Delhi - 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, Haryana
08588819071

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PROJECT PROFILE-MANUFACTURING OF RUSK COKKIES

3. Tentative list of machineries required for rusk manufacturing.

Rotary Rack Oven

8. PROJECTED PROFITABILITY STATEMENT

Other manufacturing Exp

Labour & W ages

Misc Income( W aste Product)

Add: Opening Stock /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.

I) PROFIT (After Tax)

9. STATEMENT OF RAW-MATERIALS AND PACKING MATERIAL

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

At 60% Capacity Utilisation

At 65% Capacity Utilisation

At 70% Capacity Utilisation

At 75% Capacity Utilisation

At 80% Capacity Utilisation

At 80% Capacity Utilisation

10. STATEMENT OF PRODUCTION AND SALES

Opening Stocks of W IP & F.G.

Closing Stocks of W IP & F.G.

Sales of Finished Goods

Selling Price (Rs.)

Sales (Rs. in lacs)

Total Sales (Rs. in lacs)

11.COMPUTATION OF CLOSING STOCK & WORKING CAPITAL

COMPUTATION OF WORKING CAPITAL REQUIREMENT

WORKING CAPITAL (HYP) FRESH DEMAND

12. STATEMENT OF SALARY AND WAGES

SALARY PER OTAL SALARY

Peon & Other

Total Salary Per Month

Add: 10% Fringe Benefit

Salary and Wages per Annum:

WDV at end of 2011-2012

WDV at end of 2013-2014

Additions During The Year

14. REPAYMENT SCHEDULE OF TERM LOAN

15. CALCULATION OF D.S.C.R

Instalment of Term Loan

Interest on Term Loan

DEBT SERVICE COVERAGE RATIO

Interest on Term Loan

PACKING MATERIALS (AT OPTIMUM CAPACITY UTILISATION)

FOR COOKIES ITEMS

At 60% Capacity Utilisation

At 65% Capacity Utilisation

At 70% Capacity Utilisation

At 75% Capacity Utilisation

At 80% Capacity Utilisation

At 80% Capacity Utilisation

17. BREAKUP EVEN CALCULATION

AT 70% CAPACITY UTILISATION