DEVELOPMENT MANAGEMENT INSTITUTE, PATNA

ENTERPRISE LEARNING WEEKLY REPORT-5

AMAN KUMAR PDM 11005
INTERNSHIP UNDER MPWPCL
KESLA POLUTRY SOCIETY NARMADAPURAM
MADHYA PRADESH INDIA
This week, during our internship, we thoroughly understood and gained
detailed knowledge about seven key areas of work. These seven areas are as
follows:
During this session, we followed the (QMS) procedures and thoroughly
studied both the Purchase and Sales processes, as well as key financial
components. which include:
Purchase Process: Feed, Medicine, DOC (Day-Old Chicks), Sawdust,
Limestone and from PO to MRN.
Sales Process: Standardized protocol followed during dispatch and
payment Buyer-side transparency (pre-informed rates, sanitized vehicle
entry) Systematic billing and record-keeping.
(Financial Understanding):
we focused on key COGS ,(EI) Calculation, Supervisor Payment System
1. Complete Process of Poultry Shed Construction – We learned about the step-
by-step procedure involved in constructing a poultry shed, including technical design,
space requirements, materials, and cost estimates.

2. Purchase and Sale of Goods – We explored how the Kesla Poultry Samiti manages
the purchase and sale of essential items such as feed, DOC (Day-Old Chicks), sawdust,
Limestone and medicines.
3. Governance and Board Members – We understood the governance structure of
the cooperative society and the roles and responsibilities of board members in decision-
making and daily operations.

4. EI Calculation for Members – We learned how the EI (earnings or profitability) of

members is calculated based on production, cost, and selling price.

5. Supervisor Payment System – We studied how payments are made to supervisors,

including their responsibilities and performance-based incentives.

6. COGS (Cost of Goods Sold) – We analyzed the calculation of COGS which

includes the cost of chicks, feed, sawdust, limestone, and producer payments.

Process of poultry shed construction

Eligibility Criteria for Poultry Shed Construction
A woman poultry producer must fulfill the following conditions to be eligible for support in
constructing a poultry shed These criteria are required to ensure that the selected woman
producer and her village are suitable for sustainable poultry operations under government-
supported schemes (e.g. NRLM, MPWPCL):
A. Village-Level Requirements
(1)-There must be an all-weather pucca road leading to the village. (pucca road) should
connect the village to the main market or centre to ensure transport of chicks, feed, and birds
(2)-The village must have adequate electricity supply for lights, fans, and possibly solar
backup
(3)- Mobile network connectivity is essential for communication with field supervisors and
veterinary help.
(4)-village should be free from anti-social elements. for security and peaceful operations.
(5)- It should not be an extremely remote village with very few families (as logistics become
difficult).
(6)-village should have a large population of SC/ST/OBC communities’ families (target
beneficiary groups)
(7)-village should must lie within a 15–20 km radius of a kps for ease of support and
monitoring.
(8)-The village must have sufficient water supply for poultry operations.

B. Woman Producer-personal eligibility Level Requirements

1. Must be a woman only.

 2. Should belong to SC/ST/OBC or other marginalized backward category.
3. Must be aged between 18 to 45 years (working age, physically fit).
4. Should be a member of a women’s SHG or Narmada mahila samiti (for group
management and credit support).
5. Must have land space available to construct the shed.
6. All family members must agree to her involvement in poultry.
7. She should be physically healthy (no chronic illness).
8. Must not own large land holdings (preference for small/marginal farmers or
landless).
9. Neither she nor her husband should be in a government job (to avoid conflict of
interest).
10. It is preferred if she holds a BPL (Below Poverty Line) ration card for targeted
subsidy.

2. Government Support for Shed Construction

Typically, under such schemes:

 A government subsidy or grant is provided (partial funding).

 The beneficiary contributes by taking a loan or using own resources.
 Technical guidance, training, and shed design standards are provided by the
implementing agency (e.g., NRLM, MPWPCL, or district animal husbandry
department and other fund ).

3. Standard Poultry Shed Design (Deep Litter System)

 Height (elevation): 8–10 feet (at the centre), sloping roof.

 Width: 20–25 feet (fixed, as wide sheds are harder to ventilate).
 Length: Variable, depending on number of birds.
 Floor type: Brick + sand + sawdust bedding (deep litter).
 Ventilation: Cross ventilation on both sides with mesh/wire net.
 Roof: Asbestos, CGI sheets, or local materials (with insulation in hot areas).
 Orientation: East-West to reduce direct sun heating.

4. Space Required per Bird (2.5 kg Broiler chicks)

For broiler birds (2.5 kg average weight), space required:

 1.25 square feet per bird (deep litter system)

 For a broiler bird that grows up to 2.5 kg, 1.25 square feet per bird is considered the
required area. For better growth, free movement, less stress, ventilation easy

Total Space & Shed Size Calculation (for 450 Chicks

Space Required Per Chick

For broiler chicks reaching around 2.5 kg, the space needed varies as per climatic conditions
and bird comfort. The ideal space per bird under good welfare practices is:

 Standard for 2.5 kg bird:1.25 sq. ft.

1.25 square feet per chicks

Total Area Required for 450 Chicks

 Number of chicks = 450

 Space per chick = 1.25 sq. ft.

Total Area = 450 × 1.25 = 562.5 sq. ft.

poultry shed must have a minimum area of 562.5 sq. ft.

To ensure movement space and placement of feeders/drinkers, we add 10% extra space:

Adjusted Area = 562.5 × 1.10 =

618.75 sq. ft.

Final Required Area = ~620

square feet

Shed Dimensions (Length ×

Width)

Shed width is usually fixed at 20

feet for proper ventilation. So, we
calculate length accordingly.

 Width = 20 feet
 Area = 620 sq. ft.

Length = Area ÷ Width = 620 ÷ 20 = 31 feet

Final Shed Dimensions:

 Length: 31 feet
 Width: 20 feet
 Height: 8 to 10 feet at the centre (with sloping roof)

Total Size = 20 ft × 31 ft = 620 sq. ft.

Shed Height Details

Location in Shed Height
Centre Height 9–10 feet (sloped upward)
Side Walls 6–7 feet
Roof Type Sloped with Asbestos sheet

Sloped roofs help:

 Improve air circulation

 Prevent heat build-up
 Allow rainwater drainage

Parameter Specification
Number of chicks 450
Weight per chick 2.5 kg
Space per chick 1.25 sq. ft.
Total Area needed 620 sq. ft. (with feeder/walking space)
Length 31 feet
Width 20 feet
Height (centre) 9–10 feet
Height (sides) 6–7 feet
Orientation East-West for better light control
Roof type Sloped CGI/Asbestos with side mesh vents
Litter floor depth 3–4 inches (sawdust or rice husk)
Ventilation Mesh windows or open sides with netting

Use brick flooring topped with sawdust litter (deep litter system).

Install manual feeders and drinkers in the middle aisle with 2–3 ft spacing

Ensure fencing around the shed to protect from dogs/foxes.

Keep one corner for medicine and tool storage.

Use solar lights or battery lights if electricity is not reliable.

Other Essential Requirements in Poultry Shed

Requirement Details
Use brick flooring topped with 3–4 inches of sawdust/rice husk (dry and
Litter material
absorbent) deep litter system
Feeding system Manual feeder trays or automatic line feeders
Drinking system Bell drinkers or nipple drinkers 2-3 feet space
Lighting Bulbs (1 bulb per 100 sq. ft.) + solar backup
Fencing Bamboo/mesh fencing to prevent animals or theft
 Requirement Details
Drainage Slight slope in floor + gutters to remove water
Medicine
A small dry box or corner to store vaccines, vitamins
storage
Storage room space for storing feed and equipment

Purchase
FEED
Feed Purchase Process at KPS
1. Weekly Supervisor Meeting
Every week, a supervisor meeting is conducted. During this meeting, the feed in-charge
provides information regarding the weekly feed requirement. This includes the estimated
number of bags needed for Pre-Starter, Starter, Finisher-1 (F1), and Finisher-2 (F2) feed.
2. Verification of Feed Requirement
The data collected during the meeting is verified by the Manager and the Production Manager
to ensure accuracy and feasibility.
3. Raising the Purchase Order (PO)
Once the verification is complete, the Production Manager sends a formal Purchase Order
(PO) to the MPWPCL Feed Factory via email, specifying the combination-wise feed
requirement for the entire week.
4. Feed Dispatch from MPWPCL
The MPWPCL Feed Factory dispatches the required feed according to the order and
combination-wise requirements. Loading is done at the Kiratpur Feed Factory into the
designated truck.
5. Truck Loading and Documentation
During loading at the factory, the following steps and documentation are prepared:
 The weight of the empty truck (tare weight) is recorded.
 The truck is then weighed again after loading the feed (gross weight).
 The net weight is calculated by subtracting tare weight from the gross weight.
 The driver is provided with the following documents:
o Transport Bill: Includes the number of bags and total weight.

o Delivery Challan: Specifies the quantity of each type of feed (Starter, F1, and
F2).
o Bill of Supply: Issued by the Kiratpur Feed Factory for record.

6. Receiving at KPS Feed Store

Once the truck arrives at the KPS Feed Store:
 The Feed In-charge thoroughly counts and checks each feed bag.
 A Material Receipt Note (MRN) is prepared, verifying that the quantity and types of
feed received match the purchase order and delivery challan.
7. Material Purchase Voucher Preparation
After confirming the received material is accurate and complete:
 A Material Purchase Voucher is prepared as proof of successful receipt and
acceptance of the feed.
 The voucher is entered into the ERP system.
 A bill is generated in the name of the supplier, confirming the transaction is complete
and verified.

Procurement Process of Day-Old Chicks (DOC) at KPS

 1. Placement Planning in Supervisor Meeting

The process begins with a supervisor meeting where the monthly placement plan is prepared.
Based on this plan, the Production Manager issues a Purchase Order (PO) for day-old
chicks.
The order is prepared in advance, typically a month prior, indicating the required number of
chicks for the upcoming month. This requirement is shared with the hatchery partner, Jamani
Hatchery, who supplies chicks accordingly.
2. Daily Delivery of Chicks
Chicks are dispatched by the hatchery on a daily basis, according to the planned schedule.
 The Supervisor, who is stationed in the village, receives the chicks.
 Upon delivery, the van delivery man hands over the Delivery Challan to the
Supervisor.
 The Challan includes all relevant details, such as:
o Total number of chicks dispatched by the hatchery.

o Number of chicks actually received by the Supervisor.

3. Material Receipt Note (MRN)

After verifying the quantity received:
 The Supervisor prepares a Material Receipt Note (MRN), recording the actual
number of chicks received.
 A standard 2% mortality/damage deduction is applied while calculating payment.
o For example, if 10,206 chicks are received, the payment will be made for only
10,006 chicks after deducting 2%.
4. Material Purchase Voucher
Once the MRN is finalized and verified:
 A Material Purchase Voucher is generated based on the net payable quantity after
deductions.
5. ERP Entry
Finally, the details from the Material Purchase Voucher are uploaded into the ERP system,
completing the procurement process.
 Saw dust

"The process for purchasing sawdust is also the same. First, a meeting is held to assess the
requirement, followed by an analysis of quality and availability. Only after this evaluation is
the purchase order placed.
MEDICINE PURCHASE
 "The process for purchasing sawdust is also the same. First, a meeting is held to assess the
requirement, followed by an analysis of quality and availability. Only after this evaluation is
the purchase order placed
Selling Process at KPS

1. Buyer Arrival and Vehicle Sanitization

 The buyer arrives at KPS with their vehicle.
 The vehicle is first washed with water and then sanitized as per biosecurity protocols.
  After that, one person from the vehicle approaches the cashier’s office with cash in
hand.
2. Cash Payment Procedure
 The buyer deposits the cash with the Cashier, based on the predetermined rate
communicated earlier.
 Each buyer may have different rates, as decided by the Marketing Team.
3. Cash Documentation and Receipt Generation
The Cashier handles the transaction through three official documents:
1. Cash Movement Register – The buyer’s name and amount paid are recorded in this
register.
2. Cash Receipt Voucher – A pink copy receipt is generated, signed by the cashier, and
handed over to the buyer.
3. Delivery Challan – This document contains:
o The village name

o Supervisor’s contact number

o Quantity of chicks (in kilograms) to be collected

o Sanitization note and official KPS stamp

The original Delivery Challan is given to the buyer, who must submit it to the supervisor at
the pickup point to receive the chicks.
4. Cash Handling and Deposit
 As the sale of chicks often continues throughout the night, all collected cash is
brought back to the cashier’s office in the morning.
 The cash is securely deposited in the locker room.
 Around 11:00 AM, a second round of cash counting is conducted.
 The physical cash is then reconciled with the total from the cash receipts to ensure
both match exactly.
5. Supervisor and Final Documentation
 The Supervisor presents the original Delivery Challan along with an RFG (Receipt
of Finished Goods) at the office.
 The Selling Department then prepares the SFG (Sell of Finished Goods) document.
6. ERP Entry and Final Reconciliation
 The SFG data is uploaded into the ERP system.
  The ERP records must match with both the bank deposit and the cash receipts.
7. Rate Finalization
 All chick selling rates are finalized by the Marketing Team in advance.

Governance and Board Members

YEHA PAR BANA DIGIYEGA

HIERARCHY
Governance and Functioning of the Board of Members
Kesla Poultry Society (KPS),
1. Board Structure and Member Selection
 The Board consists of 18 women members, 1 president 1 vica president and 1 kosa
adhyaksha all are old poultry producers.
 Members are selected from among “Sanchalikas” (facilitators) of cluster meetings,
who represent 3–4 villages.
 This ensures that board members are deeply connected with the ground-level
realities and trusted by their community.
  The structure promotes democratic representation and inclusive decision-making.
2. Meeting Frequency and Participation
 Monthly board meetings are held on the 11th of every month.
 Emergency meetings are organized when urgent issues arise.
 The meeting attended had 100%-member participation
 General Body Meetings (AGMs) are conducted once a year
3. Roles and Responsibilities
 Each board member:
o Represents multiple villages.

o Engages regularly with local producers.

o Collects issues from the ground and presents them in board meetings.

 The President (Kunti Bai) oversees meetings and final decision approvals.
 The Manager sir of KPS provides technical, financial, and operational support.
 MPWPCL’s CEO sir occasionally attends the board meetings to provide additional
guidance and oversight.
4. Decision-Making Process
 Board members actively participate in all decisions, especially related to poultry
production.
 Topics include:

o Chick placement

o Feed and medicine distribution

o Mortality cases and disease outbreaks

o Producer performance evaluation

o Suspension of production in case of poor performance

o Admission of new members

o Disciplinary action for violations by members

 Despite limited education, members are confident and capable of making field-
related critical decisions independently.
5. Financial and Managerial Support
  Around 7–8 members are literate and can sign documents; others use thumb
impressions.
 Most members cannot read financial documents such as balance sheets.
 In financial matters, the Manager sir plays a key role, helping board members
understand figures and implications.
 Final decisions are collectively taken but often guided by the manager’s sir advice.
6. Membership Process
 To become a member of KPS:
o Fill out a membership form costing ₹25.

o Buy ₹1000 worth of shares in the society.

 Applications are reviewed and approved in board meetings, ensuring transparency and
proper vetting.
7. Tenure of Board Members
 The term for a board member is 5 years.
 A member can serve two consecutive terms, making a total tenure of 10 years.
 This provides a balance of continuity and opportunity for others to take leadership
roles.
8. Training and Capacity Building
 Recognizing the low literacy levels, KPS and MPWPCL provide regular training to
board members.
 Trainings include:
o Poultry housing, feeding, and health management

o Disease identification and treatment

o Reading and understanding financial statements

o Market awareness and competitor analysis

 These programs have helped board members become more confident and effective
leaders.
9. Field-Level Accountability
 Board members act as a bridge between producers and the society.
 They collect feedback and challenges from the field during cluster meetings and
present them in board meetings.
  Serious issues like violation of cooperative norms by any producer are addressed in
meetings under the President’s supervision.
10. Observations from the Meeting Attended
 All members were present and participated actively in discussions.
 The board displayed a clear understanding of producer-related issues like mortality,
feed distribution, and medicine use.
 Decision-making was democratic and consultative, involving the manager sir and
occasionally the CEO.
 Records were properly maintained and discussions were well-documented.
 The meeting reflected strong values of cooperation, trust, and transparency.

11. Monthly Honorarium and Travel Support

 Each board member receives a monthly honorarium of ₹250 for attending the board
meeting.
 In addition, transportation expenses for attending the meeting are also reimbursed by
KPS.
 This support encourages regular participation and ensures that financial constraints do
not become a barrier to women’s leadership and governance involvement.

Conclusion
The Board of Members at KPS demonstrates how rural women can lead effectively even with
limited formal education. Selected through a grassroots cluster-based system, these women
carry field voices to leadership platforms. With support from the manager and training
programs, they manage poultry operations, financial matters, and membership governance
confidently. This model ensures inclusive, accountable, and transparent governance, making
KPS a successful and inspiring example of a women-led rural cooperative.

EI Calculation for producer’s Members

Members receive their payment based on the Efficiency Index (EI). The higher a producer’s
EI, the greater the payment they receive.

Here is the method to calculate the Efficiency Index (EI):

How to Calculate the Efficiency Index (EI):

The EI is calculated using the following formula:

Sr. No. Formula Name Formula Description

1 Livability Percentage (%) = (Total birds sold ÷ Total chicks placed) × 100

2 Average Bird Weight (kg) = Total live weight of birds ÷ Total number of birds sold

Feed Conversion Ratio = Total feed consumed (in kg) ÷ Total live weight of
3
(FCR) birds (in kg)

4 Growing Period (Days) = Age of birds at the time of sale (in days)

= (Livability % × Average Weight) ÷ (FCR × Age in

5 Efficiency Index (EI)
days)

EI (Efficiency Index) Increment Rate

EI Point Range Increment Rate (Rs)

Up to 220 NO PAYMENT
221–280 0.01
281–300 0.015
301–320 0.02
321–340 0.025
341–360 0.03
EI Point Range Increment Rate (Rs)
361–380 0.035
380+ 0.04

Payment for 220 Points

Body Weight Range (Kg) Old Rate (Rs/Kg) New Rate (Rs/Kg)
Up to 1 Kg 4.30 5.20
1001–1100 4.00 5.10
1101–1200 4.00 5.00
1201–1300 4.00 4.75
1301–1400 3.95 4.50
1401–1600 3.95 4.00
1601–1800 3.90 3.90
1801–2000 3.85 3.85
2001–2300 3.80 3.80
2301–2500 3.75 3.75
2501–2700 3.70 3.70
2701–2900 3.50 3.50
2901–3000 3.25 3.25
3000+ 3.00 3.00

Step-by-Step Calculation Table

Step Formula Name Formula Result

Livability Percentage
1 = (349 ÷ 370) × 100 94.32%
(%)
Average Bird Weight
2 = 740 ÷ 349 2.12 kg
(kg)
Feed Conversion
3 = 1214 ÷ 740 1.64
Ratio
= (94.32 × 2.12) ÷ (1.64 × 37) × 100 = (199.9584 329.47 ≈
4 Efficiency Index (EI)
÷ 60.68) × 100 329

📝 Producer Performance
Parameter Details
Producer Name Savita bai
Chicks Placed 370
Mortality 21
Feed Consumed 1214 KG
Bird Sold 349
Average Body Weight 2.12
Mean Days 37
 Parameter Details
Efficiency Index (EI) 329
Rate of Payment ₹5.325
Total Weight Sold 740
Total Earning ₹3,940.50

Rate and Payment Calculation for Savita Bai

Given:

Parameter Value

Average Bird Weight 2.12 kg

Efficiency Index (EI) 329

Total Weight Sold 740 kg

Step-by-Step Calculation Table

Step Description Calculation Result

Base Rate from Body Weight (2.12

1 Falls under 2001–2300 g range ₹3.80 per kg
kg)

Split into slabs:

• 221–280 = 60 pts × 0.01 = ₹0.60
2 EI Slab Calculation (329 EI) • 281–300 = 20 pts × 0.015 = ₹0.30 ₹1.525
• 301–320 = 20 pts × 0.02 = ₹0.40
• 321–329 = 9 pts × 0.025 = ₹0.225

₹3.80 (Base) + ₹1.525 (EI

3 Final Rate per Kg ₹5.325
Increment)

4 Total Earning 740 kg × ₹5.325 ₹3,940.50

Final Rate per Kg ₹5.325

Total Income ₹3,940.50

Supervisor Payment System

Given Details

Parameter Value
Chicks Placed 370
Birds Sold 349
Efficiency Index (EI) 329
Payment Rate per Bird (EI 321–350) ₹1.10

Calculation

Step Description Formula / Value Result

1 Payment Rate (based on EI 329) ₹1.10 per bird ₹1.10
2 Total Birds Sold 349 birds 349
3 Supervisor’s Payment ₹1.10 × 349 ₹383.90

Supervisor Payment Structure Based on Producer Performance

The remuneration of field supervisors is directly linked to the Enterprise Index (EI)
performance of the female poultry producers under their guidance. This performance-based
incentive system ensures that supervisors remain actively involved in supporting, monitoring,
and improving the productivity and efficiency of each producer.
On average, each supervisor is responsible for 30 to 35 women producers, and their earnings
are calculated based on the collective EI scores of these producers. A higher average EI
indicates better management, lower mortality, proper feed and medicine usage, and overall
improved flock performance—resulting in a higher payout for the supervisor.
This system not only encourages supervisors to maintain close field-level engagement but
also strengthens the accountability and effectiveness of the extension support network. It
creates a win-win scenario, where both the producers and supervisors benefit from improved
outcomes.
COGS CALCULATION
 Detailed Cost Analysis Box (in English) for the poultry production period from 01.04.2024
to 31.03.2025

Comprehensive Cost of Production Analysis – Big Birds (01.04.2024 to

31.03.2025)
Amount (in
Component Description / Calculation
₹)
Total chicks purchased: 19,08,987
1. Chicks Cost ₹42.98 / bird
Average rate per chick: ₹42.98
8.30% mortality considered
2. Mortality Rate ₹46.87 / bird
Chick cost after adjusting mortality
Total feed used: 3.471 kg per bird
FCR: 1.58
3. Feed Consumption -
Feed stages: BPS (0.5kg), Starter (1kg),
Finisher (2kg)
BPS: ₹41.29/kg × 0.5kg = ₹20.65
₹139.76 /
4. Feed Cost Starter: ₹40.73/kg × 1kg = ₹40.73
bird
Finisher: ₹39.77/kg × 2kg = ₹78.38
5. Medicine & Vaccine Based on consumption record and per bird sale ₹3.91 / bird
6. Litter Cost ₹5.31 / bird ₹5.31 / bird
7. Grower Charges Payment to growers per bird ₹7.49 / bird
8. SP (Sanitization etc.) Miscellaneous minor costs per bird ₹0.56 / bird
Total COGS (Cost of Goods Sum of all direct/indirect variable costs per
₹100.45 / kg
Sold) bird

Sale & Performance Overview

 Component Details
Average Bird Weight 2.19 kg/bird
No. of Birds Sold 17,48,124
Total Sale Realisation ₹35,79,24,835.40 (₹93.29/kg)
₹93.29 × 2.19 kg = ₹204.30
Realisation per Bird
(Approx)
COGS per Bird ₹100.45 × 2.19 kg = ₹219.99
Loss per Bird ₹219.99 – ₹204.30 = ₹-15.69
Total Profit/Loss ₹(2,74,35,069.53) (Net Loss)
Profit/Loss per Kg ₹93.29 – ₹100.45 = ₹-7.15/kg

Indirect Cost Elements Tracked

Cost Head Details

Raw Material Transport ₹36,54,250.00 (₹0.95/kg)
Other Production Costs ₹82,44,498.75 (₹2.15/kg)
Total Overheads ₹3.10/kg (transport + production expenses)

Chicks Purchase Summary

Source Quantity Purchased Value (₹) Avg. Rate (₹/Chick)

MPWPCL 17,13,723 7,29,96,389 ₹42.60
MPWPCL (Mar-24) 1,45,862 68,34,234 ₹46.85
Phoenix 50,312 22,49,310 ₹44.71
Total 19,08,897 ₹8,20,79,933 ₹42.98 (Avg.)

Feed Purchase Summary (Avg. Rate – Apr to Nov 2024)

Feed Type Quantity (kg) Total Value (₹) Avg. Rate (₹/kg)
Pre-Starter 18,229 ₹3,76,36,675 ₹41.29
Starter 36,658 ₹7,46,45,547 ₹40.73
Finisher 66,853 ₹13,29,53,605 ₹39.77
Total 1,21,740 ₹24,52,35,827 ₹40.29/kg

Key Insights and Observations

COGS per kg is higher than the market realization by ₹7.15, which results in substantial
loss.

Mortality rate of 8.30% is eating into overall profitability.

Despite large-scale operations, cost control (particularly on feed, mortality, and medicine)
needs attention.
Raw material transport and other production expenses contribute a total of ₹3.10/kg extra
cost—optimization here can help improve margins.