Model Detailed Project Report
Model Detailed Project Report
Sl.NO. TOPIC
4. Process diagram
7. Cost analysis
General Overview of Post Harvest Management,Value Addition
and Food Processing in India
India, with its diverse agricultural base, has a long history of post-harvest management, value
addition, and food processing, which have evolved over centuries. These practices have played
a significant role in reducing food wastage, improving food quality, enhancing nutrition, and
creating economic value.
• Agricultural practices: The early agricultural practices were tailored to local climate
conditions. For instance, in the semi-arid regions, farmers used natural resources like
solar drying and fermentation techniques.
• Traditional processing: Spices, rice, and grains were often processed manually and
stored in earthen pots to preserve their quality.
• Export-oriented agriculture: The British introduced the concept of cash crops and
promoted the export of raw agricultural products, leaving limited scope for food
processing for local consumption.
• Food preservation techniques: The colonial period introduced canning and refrigeration,
especially in large-scale food production for export. However, these technologies
remained limited to a few regions.
• Focus on food security: With the increase in agricultural production, the focus shifted to
managing post-harvest losses. Storage techniques were improved, but much of the food
processing remained limited to small-scale operations.
• Small-scale food processing: In rural areas, traditional food processing methods like
milling, grinding, and small-scale oil extraction flourished.
The 1980s and 1990s marked a major shift in India’s food processing sector, with the
emergence of modern technologies and the establishment of large-scale food processing units.
• Introduction of modern technologies: Refrigeration, packaging, and sterilization
technologies began to improve the shelf life and quality of processed foods.
• Government initiatives: The government played a key role by providing incentives for
food processing units and establishing the National Dairy Development Board (NDDB) in
1965, which became crucial in promoting the dairy industry.
The 1991 economic liberalization opened up the Indian market to global trade and
investments, fostering rapid growth in the food processing and value addition sectors.
• Post-Harvest Losses: A significant portion of India's food production still faces post-
harvest losses, particularly in fruits, vegetables, and grains. The focus has been on
improving harvesting techniques, storage conditions, and processing technologies.
• Agro-processing: India is one of the largest producers of fruits, vegetables, and dairy, and
there has been significant growth in agro-processing industries, including fruit juices,
jams, frozen foods, and dairy products.
• Value Addition: The trend of adding value to raw agricultural products (such as turning
milk into cheese or turning fruits into jams) is a priority for increasing profitability and
reducing waste.
• Export Potential: With modernized processing techniques and infrastructure, India is a
major exporter of processed foods, especially spices, frozen fruits, tea, and
confectionery products.
Challenges
Conclusion
India’s journey in post-harvest management, value addition, and food processing has been
marked by gradual evolution, with significant milestones reached in recent decades. The sector
continues to grow, supported by technological advancements, changing consumer preferences,
and government initiatives aimed at improving food security, reducing waste, and increasing
export potential.
Position Of India Of Food Processing At Worldwide Stage
INTRODUCTION
India is the fifth largest economy in the world and expected to be the fastest
growing economy among major G20 countries, with GDP growth estimated
to be around 8% in FY24. The food processing sector has become a key
contributor to India's economy over the past few years, thanks to progressive
policy measures by the Ministry of Food Processing Industries (MoFPI). The
sector has performed exceptionally well with an impressive average annual
growth rate of 7.3% from 2015 to 2022. It has significantly contributed to Gross
Domestic Product (GDP), employment, and investment, accounting for
10.54% of Gross Value Added (GVA) in Manufacturing and 11.57% in Agriculture
sector in 2020-21. GVA in Food Processing sector has increased from Rs. 1.61
lakh crore (US$ 24.60 billion) in 2015-16 to Rs. 1.92 lakh crore (US$ 24.43 billion)
in 2022-23 (as per First Revised Estimates of Ministry of Statistics and
Programme Implementation).
India's diverse agro-climatic conditions allow for abundant production of
cereals, pulses, fruits, and vegetables, making it a leading producer of various
foods. India was a global leader in milk production contributing ~25% to global milk
production, in 2022-23. The country ranked second in
vegetables and fruits and egg production and fifth in meat production, respectively, in 2022-
23.
Additionally, India is the largest producer of spices in the world, with 11.26 million tonnes of
major spices produced in 2022-23, as per the
third advanced estimate by spices board of India. The food processing industry in India is still
in its early stages, contributing less than
10% to the total food output. According to a Deloitte study on Level of Food Processing in
India, processing levels were at 2.7% for
vegetables, 4.5% for fruits, 15.4% for fishery, 21.1% for milk, and 34.2% for meat in 2020-21.
A strong food processing industry is essential for our nation to tackle food and nutritional
security issues. Processed food offers
convenience, extended shelf life, easy transport to remote areas, and improved accessibility,
serving as a valuable source of
nourishment. Additionally, it offers our farmers increased opportunities for better price
realization and expanded selling prospects.
MARKET SIZE
India is one of the largest populated countries in the world and is expected to
continue having one of youngest populations in the world till 2030. The
growing consumption of food is expected to reach US$ 1.2 trillion by 2025-26,
owing to urbanization and changing consumption patterns. The processed
fruits and vegetables industry was valued at US$ 15.4 billion in 2019. With
heightened consumer awareness during lockdowns, there's increased
demand for processed foods, especially in RTE/RTC, dairy, and fruit and
vegetable segments.
The market size of food processing sector in India is estimated to reach US$
1,274 billion in 2027 from US$ 866 billion in 2022, backed by the rise in
population, changing lifestyle and food habits due to rising disposable income
and urbanization.
According to the Viksit Bharat@2047 report, India's food processing sector will
grow significantly, reaching US$ 1,100 billion by FY35, US$ 1,500 billion by FY40,
US$ 1,900 billion by FY45, and US$ 2,150 billion by FY47.
Food and grocery market in India is the sixth largest in the world. Food
processing industry contributes 32% to this food market and is also one of the
largest industries in the country, contributing 13% to total export and 6% of
industrial investment. The food processing industry, within the registered
factory sector, employs about 1.93 million people while the unregistered sector
also employs approximately 5.1 million workers.
The employment in Food Processing Industries has increased from 17.73 lakh
in 2014-15 to 20.68 lakh in 2021-22 as per the latest Annual Survey of Industries
(ASI) report.
RECENT DEVELOPMENT/INVESTMENTS
The food processing sector has seen some major developments and investments in the recent
past.
• Amul has been named the world's strongest food and dairy brand in the Brand Finance
Food & Drink 2024 report, achieving an impressive
• Brand Strength Index (BSI) score of 91.0 out of 100 and earning a prestigious AAA+
rating. This recognition underscores Amul's leadership in
the global food and dairy industries.
• As on 30th June 2024, Ministry of Food Processing Industrieshas approved 41 Mega
Food Parks, 399 Cold Chain projects, 76 Agro-processing
• Clusters, 588 Food Processing Units, 61 Creation of Backward & Forward Linkages
Projects & 52 Operation Green projects undercorresponding component schemes of
PMKSY.
• A total of 92,549 micro food processing enterprises have been approved for assistance
under PMFME as on 30th June 2024.
• In the Interim Budget 2024-25, the Ministry of Food Processing Industries was allocated
a total Budget of Rs. 3,290 crores (~US$ 396 million),an increase of ~13% over revised
estimates for fiscal year 2024.
• Of the total budget, Rs. 2,173.02 crore (~US$ 261.5 million) was allocated towards
central sector schemes and projects, including the PradhanMantri Kisan Sampada
Yojana (PMKSY) and Production-Linked Incentive Scheme for Food Processing Industry
(PLISFPI).
• An outlay of Rs. 879.5 crore (~US$ 105.8 million) was allocated towards the centrally
sponsored schemes including the Prime MinisterFormalization of Micro Food Processing
Enterprises Scheme (PMFME).
• The food processing sector allows 100% FDI under the automatic route and has
recorded a cumulative FDI equity inflow of US$ 12.81 billion between April 2000-June
2024, constituting around 1.84% of the total FDI equity inflow in all sectors, placing it in
top 15 sectors.
• The Ministry of Food Processing Industries hosted ‘World Food India’ event, in
November 2023, in New Delhi. The event provided adistinctive platform to all the
stakeholders in the food value chain including food processors, equipment
manufacturers, producers, coldchain players, technology providers, logistics players,
researchers, start-ups and innovators, food retailers etc. to engage and
demonstratetheir capabilities.
• The United Nation’s General Assembly (UNGA) declared 2023 as the International Year
of Millets. The Union Budget 2023-24 included a
special focus on millet, highlighting the aspirations to make India a Global Hub for Millets
(Shree Anna).
• During the Presidency of G20 summit, India had organized a two-day Global Millets
Conference in March 2023 in New Delhi bringingtogether participants from more than
102 countries facilitating discourse on important issues related to millets, including its
production, consumption, nutritional benefits, value chain development, market
linkages, and research and development.
• The Indian Institute of Millets Research in Hyderabad was declared as a Centre of
Excellence for sharing best practices, research, andtechnology at national and
international level.
• The Mega Food Park (MFP) Scheme was launched to integrate agricultural production
with the market by bringing together farmers, processors, and retailers. The scheme
follows a cluster approach, establishing modern food processing units within well-
definedagri/horticultural zones. Each park includes supply chain infrastructure like
collection centres, processing units, and cold chains, along withdeveloped plots for
entrepreneurs. Under the MFP scheme 41 projects were approved, of which 24 are
operational as of December 2023.
• In 2022, a Special Food Processing Fund of US$ 263 million (Rs. 2,000 crore) was set up
with National Bank for Agriculture and RuralDevelopment (NABARD) to provide
affordable credit for investments in setting up units under Mega Food Parks (MFP) and
DesignatedFood Parks (DFP).
• The Production Linked Incentive Scheme for Food Processing Industry (PLISFPI) was
approved in March 2021, with a budget of US$ 1.3billion (Rs. 10,900 crore) to be
implemented from 2021-22 to 2026-27. It is aimed at incentivizing manufacturing,
promotinginnovative/organic SME products, and endorsing Indian brands
internationally. Additionally, a PLI Scheme for Millet-based Products (PLISMBP) was
launched in FY23 with an outlay of ~US$ 96 million (Rs. 800 crore).
GOVERNMENT INITIATIVES
• The Government of India (GOI) introduced the Pradhan Mantri Kisan SAMPADA Yojana
(PMKSY), administered by the Ministry of Food Processing Industries (MoFPI). The
scheme aims to establish modern infrastructure and streamline supply chain
management from farm to retail, fostering growth in the food processing sector. It aims
to enhance farmer returns, double farmers' incomes, generate employment
opportunities in rural areas, reduce agricultural wastage, increase processing levels, and
boost processed food exports.
• The Agro Processing Cluster Scheme under PMKSY is aimed at developing modern
infrastructure and common facilities to facilitate the establishment of food processing
units based on a cluster approach. This involves connecting groups of
producers/farmers with processors and markets through a well-equipped supply chain.
Each agro-processing cluster includes Basic Enabling Infrastructure (such as roads,water
supply, power supply, drainage, ETP) and Core Infrastructure/Common facilities
(including warehouses, cold storages, IQF, tetra pack,sorting, grading) along with at least
5 food processing units requiring a minimum investment of Rs. 25 crore (US$ 3 million).
The units are established simultaneously with the creation of common infrastructure,
requiring at least 10 acres of land arranged either through purchase or lease for a
minimum of 50 years.
• The "Integrated Cold Chain and Value Addition Infrastructure" Scheme under PMKSY
was launched to establish uninterrupted cold chain facilities from farm to consumer,
including pre-cooling, storage, and distribution. It encompasses various temperature-
controlled storage,packing, and transportation facilities for diverse products like
horticulture, dairy, and meat.
• The cold chain infrastructure created by 372 completed cold chain projects under this
scheme until October 2023 involve 10.3 lakh MT of Cold Storage, Controlled
Atmosphere (CA)/Modified Atmosphere (MA) Storage and Deep Freezer, 335 MT per
hour of Individual Quick Freezing (IQF), 175.8 Lakh Litres Per Day (LLPD) Milk
Processing/Storage, and 1860 reefer vehicles. Milk processing capacity is expected to
double from 53.5 MMT to 108 MMT by 2025.
• The Mega Food Park (MFP) Scheme was launched under PMKSY to integrate agricultural
production with the market by bringing together farmers, processors, and retailers. The
scheme follows a cluster approach, establishing modern food processing units within
well-defined agri/horticultural zones. Each park includes supply chain infrastructure like
collection centres, processing units, and cold chains, along with developed plots for
entrepreneurs. Under the MFP scheme 41 projects were approved, of which 24 are
operational as of December 2023.
• In the Union Budget 2018-19, a new initiative called "Operation Greens" was
introduced, modelled after "Operation Flood," with a budget ofRs. 500 crore (US$ 71.5
million). This scheme was launched to boost Farmer Producers Organizations (FPOs),
agri-logistics, processing facilities, and professional management, focusing initially on
Tomato, Onion, and Potato (TOP) value chains since November 2018. As part ofthe
"Aatmanirbhar Bharat Package" to revive the economy post the COVID-19 supply chain
disruptions, short-term measures under the scheme were extended from TOP crops to
all fruits and vegetables (TOTAL). Furthermore, in the Union Budget 2021-22 speech, the
coverageof long-term interventions, specifically Integrated Value Chain Development
Projects initially targeting TOP crops, was expanded to include22 perishable crops.
• MoFPI initiated the PM Formalisation of Micro food processing Enterprises Scheme
(PMFME) nationwide to aid micro food processing enterprises with financial, technical,
and business assistance for upgrading operations.
• The One District One Product (ODOP) scheme under PMFME was launched to reap the
benefit of scale in terms of procurement of inputs,availing common services and
marketing of products. It aims to provide the framework for value chain development
and alignment of support infrastructure. ODOP approved for 713 districts in 35
States/UTs with 137 unique products.
• The Branding and Marketing support scheme provides 50% financial grant to groups of
FPOs, Self Help Groups (SHGs), cooperatives to promote their existing or proposed
brands to market their processed food products under the scheme.
• Food processing units qualify for complete profit exemption in the first five years and 25
percent (30 percent in case of companies) for next5 years. 100% deduction permitted
on capital expenditure for cold chain or warehouse.
• Loans to food and agro-based processing units and cold chain have been classified
under agriculture activities for Priority Sector Lending(PSL).
• Government allows 100% FDI in the food processing sector under the automatic route,
facilitating a straightforward and efficientinvestment process.
ROAD AHEAD
The Indian food processing sector offers a promising growth journey ahead
and presents several opportunities with the sector being recognised as a key
priority industry under the “Make in India” initiative. The MoFPI has
undertaken several initiatives aimed at enhancing infrastructure and
fostering food processing industries to stimulate investment in this domain.
The Indian Government has sought to involve multiple stakeholders to
improve interactions between farmers, processors, distributors, and retailers
to establish strong supply chains linking farmers to processing and
marketing to empower them with nearby grading and storage facilities
which will enhance the value of their products.
There are substantial investment prospects totalling US$ 2.36 billion across 31
projects under Common Infrastructure for Industrial Parks which includes
facilities such as specialized processing units, effluent treatment plants,
testing laboratories, common warehouses, and logistics support. Foreign
investment opportunities in India's food processing sector are also promising
due to favourable policies, a vast consumer market, and government
initiatives focused on improving the sector's competitiveness and
sustainability.
Introduction
Tomato, though botanically a fruit for the purpose of trade, is generally considered a vegetable
because of the way in which it is consumed. Tomatoes are widely grown in all parts of the
world. Tomatoes are produced and processed during the two main seasons across much of
India – August to October (kharif) and December to April (rabi). Tomatoes are also grown
during the off-season (May to July) where conditions suit and also under protected cultivation.
Tomato fits easily into different cropping systems, has high economic value and fruits can be
processed, dried, canned and bottled. Moreover, tomatoes contribute to ahealthy, well
balanced diet. Tomatoes are rich in potassium, magnesium, phosphorus and small amounts of
calcium. Tomatoes contain a lot of vitamin A, vitamin C and vitamin B3. They have small
amounts of other B vitamins, and vitamin E. Tomatoes are mostly grown by a large number of
smallholder farmers with holdings of between 1-3 acres of land. The southern and central
states constitute much of India’s production including the states of Andhra Pradesh, Telangana,
Karnataka and Maharashtra. Tomato production is growing worldwide because consumers
demanding a wider range of innovative, value-added products. Tomatoes are an important
crop for both the farmer and the consumer in India. It grows in almost every state of the
country. Due to increasing standards of living in the cities and the rapid urbanization taking
place in the rural areas, consumption of tomato based products is expected to go up steadily.
The major institutional customers of tomato paste are restaurants. At present, the market of
ketchup/puree, especially in the urban areas, is dominated by brands likes MEGGI and KISSAN.
Some medium and small companies are also engaged in its production. However, because of
poor post harvest infrastructure and value addition, a huge quantity of tomato get wasted in
the supply chain. Therefore, processing of tomato can not only minimize wastage but also
offers huge scope for entrepreneurship development at micro or small scale level
throughgovernment schemes such as PM-Formalization of Micro Food Processing Enterprises
Scheme of MoFPI, Government of India.
India is the second largest producer of tomatoes in the world, after China. In 2023-24, India’s
tomato production was estimated to be 213.20 lakh tonnes, which is a 4% increase from the
previous year.
Pusa early dwarf It is an early ripening cultivar of determinate type; fruits are
flattish round, medium-large with yellow stem end. Fruits
are ready for harvesting 75-80 days after transplanting.
Average yield is 35 t/ha. It is suitable for tableas well as
processingpurpose.
• Post-harvest Management
After harvesting, grading is done. Then fruits are packed in bamboo baskets or crates or
wooden boxes. To increase self-life of tomato during long distance transport pre-cooling is
carried out. From ripe tomatoes several products like puree, syrup, juice and ketch up are
made after processing.
Process diagram:
Manufacturing Process of Tomato Sauce
Process flowchart for Tomato sauce preparation is given below:
Tomatoes
(Fully ripe, red)
Washing
Blanching
@ 70 to 90◦C for 3 to 5 minutes (to soften)
Extraction of juice
(Mechanically or by sieving)
Cooking
Judging of end-point
(Tomato solids by hand refractometer volume by measuring stick, (i.e.) one-third of its original
volume)
Crown Corking
Pasteurization
(at 85 to 90◦C for 30 minutes)
Cooling
2. Blancher 1 1 KW ₹3,00,000
Capacity:
15kg/hr
5. Steam 1 5 HP ₹1,50,000
jacketed kettle
Capacity:500
lt/hr
6. Filling machine 1 1 HP ₹65,000
Capacity: 500
lt/hr
7. Pasteurizer 1 2 KW ₹2,00,000
with boiler
Capacity:500
lt/hr
• Parameters checked:
o Ripeness
o Size and color uniformity
o Absence of rot, mold, insect damage
o Pesticide residue levels
• Testing methods:
o Visual inspection
o Random sampling
o Brix test for sugar content
b. Other Ingredients
b. Blanching
c. Pulper Operation
o Brix level (°Bx) is measured using a refractometer to maintain sugar content and
thickness.
o Acidity (pH ~3.5 to 4.2) is checked using a pH meter.
o Salt and spice consistency is verified via sensory and chemical tests.
b. Chemical Analysis
o Acidity level
o Brix (% total soluble solids)
o pH level
o Preservative levels (e.g., sodium benzoate)
Conclusion:
Cost analysis:
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material mont mont mont mont mont mont mont mont mont mont mont mont
expenses h h h h h h h h h h h h
(Tomatoes)
Price per kg 6 6 6 6 6 6 6 6 6 6 6 6
Total 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
requiremen
t in kg
Total value 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material mont mont mont mont mont mont mont mont mont mont mont mont
expenses h h h h h h h h h h h h
(Sugar)
Price per kg 42 42 42 42 42 42 42 42 42 42 42 42
Total 100 100 100 100 100 100 100 100 100 100 100 100
requiremen
t in kg
Total value 4200 4200 4200 4200 4200 4200 4200 4200 4200 4200 4200 4200
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material mont mont mont mont mont mont mont mont mont mont mont mont
expenses h h h h h h h h h h h h
(Acetic
Acid)
Price per kg 150 150 150 150 150 150 150 150 150 150 150 150
Total 1 1 1 1 1 1 1 1 1 1 1 1
requiremen
t in kg
Total value 150 150 150 150 150 150 150 150 150 150 150 150
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material mont mont mont mont mont mont mont mont mont mont mont mont
expenses h h h h h h h h h h h h
(Xanthan
gum)
Per kg price 300 300 300 300 300 300 300 300 300 300 300 300
in rs
Total 1 1 1 1 1 1 1 1 1 1 1 1
requiremen
t in kg
Total value 300 300 300 300 300 300 300 300 300 300 300 300
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material mont mont mont mont mont mont mont mont mont mont mont mont
expenses h h h h h h h h h h h h
(Salt)
Per kg price 30 30 30 30 30 30 30 30 30 30 30 30
in rs
Total 15 15 15 15 15 15 15 15 15 15 15 15
requiremen
t in kg
Total value 450 450 450 450 450 450 450 450 450 450 450 450
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material month month month month month month month month month month month month
expenses
(Sodium
benzoate)
Per kg price 220 220 220 220 220 220 220 220 220 220 220 220
in rs
Total 1 1 1 1 1 1 1 1 1 1 1 1
requirement
in kg
Total value 220 220 220 220 220 220 220 220 220 220 220 220
in rs
Raw 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
material month month month month month month month month month month month month
expenses
(Spices and
condiments)
Per kg price 150 150 150 150 150 150 150 150 150 150 150 150
in rs
Total 10 10 10 10 10 10 10 10 10 10 10 10
requirement
in kg
Labor 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
cost month month month month month month month month month month month month
Production
manager 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
(1)
Technicians 40,000 40,000 40.000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
(2)
Labour (5) 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
Accountant
18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000
(1)
Total value 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000 1,53,000
in rs
Packaging 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
cost month month month month month month month month month month month month
Price per 25 25 25 25 25 25 25 25 25 25 25 25
bottle
Total 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000
number
used
Total 2 2 2 2 2 2 2 2 2 2 2 2
labeling
cost
Total 1350000 1350000 1350000 1350000 1350000 1350000 1350000 1350000 1350000 1350000 1350000
1350000
value in rs
1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
Expense month month month month month month month month month month month month
s
Raw 470,500
material 470,500 470,500 470,500 470,500 470,500 470,500 470,500 470,500 470,500 470,500 470,500
cost
Fuel 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Expense
s
Labor 153000 153000 153000 153000 153000 153000 153000 153000 153000 153000 153000 153000
Cost
Packagi
1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0 1,350,0
ng cost 00 00 00 00 00 00 00 00 00 00 00 00
Total 135000 135000 135000 135000 135000 135000 135000 135000 135000 135000 135000 135000
cost of 0 0 0 0 0 0 0 0 0 0 0 0
Sales
Profit analysis:
Sales and 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
profit month month month month month month month month month month month month
analysis
Selling 80 80 80 80 80 80 80 80 80 80 80 80
Price per
bottle
Production 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000
volume per
month
Monthly 4000000 4000000 4000000 4000000 4000000 4000000 4000000 4000000 4000000 4000000 4000000 4000000
sales
revenue
Monthly 720000 720000 720000 720000 720000 720000 720000 720000 720000 720000 720000
720000
tax(18%)
Monthly 1244050 1244050 1244050 1244050 1244050 1244050 1244050 1244050 1244050 1244050 1244050
profit (post- 1244050
tax)
Profit 31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1%
31.1%
margin