Professional Documents
Culture Documents
A.
INTRODUCTION
Computer sambrani is an essential item used by all people for religious purpose and
it has become a practice to burn dhoop in houses, temples, mosques, churches to
spread fragrance and to create a spiritual atmosphere for work ship.
Dhoop is mainly used by Hindus to worship various deities in temple and in houses.
The largest consumption of dhoop in India is only for worship.
B.
PRODUCT USES
The dhoop is mainly used for religious purposes and to keep the atmosphere spread
with fragrance and to deoderise the surroundings.
C.
MARKET POTENTIAL
The demand for Sambrani (Dhoop) has been increasing with the improvement in
general standard of living of the people. With innovative designs and aroma of
dhoop available in the market, the customers are trying with various types of
products.
D.
TECHNICAL ASPECTS
1.
Installed capacity
The installed capacity of the unit is 666 boxes of dhoop per day. On this basis the
annual installed capacity is 2,00,000 boxes per annum. Each box contains 24 pieces
of dhoop.
2.
Two cylinder hydraulic operated Ready Sambrani making semi automatic m/c. 1
No
Vertical Drum type beater model mixing machine with gear box & motor -- 1 No.
3.
Manufacturing Process
Drying & packing in PP cover along with steel plate (stand) packed in box.
4.
Raw Materials
The raw materials required for manufacturing dhoop are the following.
5.
Nice Charcoal
Saw Dust,
Jiggit,
T.T Powder,
Sambrani.
A building area of 300 sqft. on rental basis is sufficient for starting the unit. Rent
assumed Rs.2400, advance Rs.24,000.
6.
Utilities
Power:
The unit requires a power load of 5 HP to operate the machinery.
Water:
Water requirement for washing and human consumption.
Man Power:
Power:
Category
Nos.
Monthly
Total
Machine Operator
3000
6000
Packing Assistants
2500
5000
11000
11000
7.
2200
Total
13200
13200
Implementation Schedule
ASSUMPTIONS
Installed capacity is 16000 pieces per day (666.66 boxes per day) 200000 boxes
per annum. Each box contains 20 pieces. Machine capacity is 50 piece per
stroke 40 strokes per hours, 8 hours per day.
The selling price is assumed at Rs.7.50 per box.
Raw material cost is Rs.3.85 per box. The typical material mix is as follows.
Cost of Raw Material Per Batch of 65 boxes (1560 pieces)
Qty.
Rate
Value
Nice Charoal
2 Kg.
10.00
20.00
Saw Dust
2 kg.
7.00
14.00
Jiggit
500 gms.
45.00
22.50
T.T.Powder
2 kg.
42.00
84.00
Benzoene Oil
100 ml
550.00
55.00
Sambrani
250 gms.
95.00
23.75
YY.
100 gms.
310.00
31.00
250.25
Packing material Rs.1.00 per box (Box Rs.0.80, steel plate 0.10, PP cover
Rs.0.10)
1.
2.
Naveenchandra & Co., No.284, Lighi Chetty Street, Chennai 600 001
FINANCIAL ASPECTS
Rs.lakhs
1. COST OF PROJECT
Building (Advance)
0.24
2.00
Electrical
0.10
Pre-Operative expenses
0.20
Margin for WC
0.38
2.92
2. MEANS OF FINANCE
Capital
1.42
Term Loan
1.50
Total
2.92
200000
200000
200000
60%
70%
80%
120000
140000
160000
Selling Price
Utilisation
9.00
10.50
12.00
Raw Materials
4.62
5.39
6.16
Packing Materials
1.20
1.40
1.60
Power
0.27
0.32
0.36
1.58
1.66
1.74
0.06
0.07
0.08
Depreciation
0.50
0.38
0.28
Cost of Production
8.23
9.22
10.22
0.72
0.76
0.80
0.18
0.16
0.11
0.00
0.00
0.00
Total
9.13
10.14
11.13
-0.13
0.36
0.87
0.00
0.00
0.00
-0.13
0.36
0.87
Add: Depreciation
0.50
0.38
0.28
Cash Accruals
0.37
0.74
1.15
4. WORKING CAPITAL:
Months
Values
Consumptions
Margin
Bank
Amount
Finance
Raw Materials
0.50
0.19
100%
0.19
0.00
Finished goods
0.25
0.17
100%
0.17
0.00
Expenses
1.00
0.02
100%
0.02
0.00
0.38
0.00
0.38
6. PROFITABILITY RATIOS BASED ON 80% UTILISATION
Profit after Tax
0.87
Sales
Profit before Interest and Tax
0.98
Total Investment
Profit after Tax
34%
2.92
0.87
Promoters Capital
7%
12.00
61%
1.42
Rs.lakhs
1.74
0.08
Depreciation
0.28
0.80
Interest on TL
0.11
3.01
FC x 100
FC +P
0.87
=
3.01
3.88
62%
80
100
of installed capacity
100