Physical Address: Nashik, Maharashtra INDIA. For Business Call: 9326451122
Fruit-Veg canning project report
PROJECT AT A GLANCE………………………………………………………….. 3
INTRODUCTION………………………………………………………………………… 4
- BACKGROUND………………………………………………………………. 5
- PROJECT BACKGROUND……………………………………………… 7
- ORGANIZATIONAL AND PROMOTERS DETAILS…………….. 8
- PROJECT DESCRIPTION & FLOW SHEET……………………… 9
- PROCUREMENT STRATEGY OF RAW MATERIAL & OTHER INPUTS……………………………………………………………. 12
- MARKETING STRATEGY……………………………………………… 12
- QUALITY CONTROL AND STANDARDS………………………… 13
- LAND DETAILS…………………………………………………………….. 13
- PROJECT COST………………………………………….. ERROR! BOOKMARK NOT DEFINED.
- FINANCIAL ANALYSIS………………………………….. ERROR! BOOKMARK NOT DEFINED.
- PROJECT IMPACT……………………………………………………….. 15
ANNEXURE
Project at a Glance
| 1. | Name of the Unit | : | |
| 2. | Constitution | : | |
| 3. | Date of Incorporation | : | |
| 4. | CIN | : | |
| 5. | PAN | : | |
| 6. | GST | ||
| 7. | Registered Office | : | |
| 8. | Factory Address | : | |
| 9. | Name of Directors | : | |
| 10. | Type of Unit | : | |
| 11. | Nature of Project | : | Fruit and Vegetable Canning |
| 12. | Installed Capacity at 100% Capacity Utilization | : | 500 ltr./hr. |
| 13. | Cost of the Project | : | Rs. 240.00 lakh |
| 14. | Promoter’s Contribution | : | |
| 15. | Proposed Term Loan | : | |
| 16. | Requirement of Cash Credit Limit | : | |
| 17. | Proposed Employment | : | Direct Employment – 14 nos. |
| 18. | Power load required | : | 200 KVA |
Introduction
Fruits and vegetables have gained considerable commercial importance all over the World, contributing significantly to the economics of many countries. They are important supplement to the nutritional requirements in the human diet as they provide the essential minerals, vitamins and fiber required for maintaining health.
India is the second largest producer of fruits and vegetables in world after China. Country has made a substantial progress in horticulture production by adopting a new agricultural strategy and is self-sufficient to meet nutritional demand of burgeoning population. It accounts for about 11% and 16% of the world’s production of fruits1 and vegetables2 respectively. Despite such an achievement, huge quantity of produce is wasted due to inadequate facilities for preservation. As per the latest estimates, by Central Institute of Post-Harvest Engineering and Technology (CIPHET), Ludhiana, due to poor postharvest management practices around 18% fresh horticultural produce is wasted and hardly 1.5 to 2% of the perishable horticultural produce is processed in the country to value added products3. This wastage can be easily prevented by adopting various methods of preservations. At the same time, there is market glut during harvesting season and farmers are forced to sell their produce at throw away prices.
Therefore, food processing industries can help farmers to get sure income for their produce and avoid market glut. The food preservation and processing industry has now become a necessity rather than being a luxury. Hence, there is huge scope for processing of fruits and vegetables.
Fruits and vegetables are seasonal as well as perishable in nature. Canning of them are good bet for long term storage even up-to 5 years or beyond if hermitically sealed and can be made available to the consumers during off season. There is immense scope of market for certain popular and high value canned seasonal fruits and vegetables. Seasonal vegetable such as carrots, olive, okra, drum stick, bitter guard, green peas, cauliflower, cabbage, spinach, onion, peas, sweet potato, mushroom, French bean and others; fruits such as slices of date plum, pineapple, kiwi, plum, persimmon, jackfruit, apricots, nuts, peach, mango, strawberry, litchi etc. can be well preserved and made available at good prices during off season through proven canning technology. Therefore, small to medium scale integrated canning unit for fruits and vegetable can be established in potential clusters across India.
In Bihar, since last two decades, Horticulture has turned up as one of the significant agricultural enterprises, as it offers an extensive range of opportunities for small and marginal farmers to diversify their agriculture and allied sector. The increasing diversification provides opportunities for secondary sector development and earning remunerative returns to the farmers.
Assessing the State’s potential of capitalizing on the surplus production of horticulture crops and the potential of increasing the level of processing, value addition, employment generation, creating self- reliance and promote focused sector growth under secondary agriculture sector, Bihar Government has launched- Bihar Agri Investment Promotion Policy 2020 (BAIPP 2020). The policy identifies horticulture as an inimitable and essential sector and aims to create an ecosystem for developing and creating enterprises across processing and value addition activities.
This Scheme provides support for setting up food processing units in the state. This is aimed at addressing various constraints like infrastructure, technology, skills and marketing faced by the food processing sector in the state and to help them compete with industry standards at national and international level.
Considering the potential opportunity, this detail project report has been developed. The main objective of such initiative is to productively utilize the plentiful available resources of the local area and to enable uninterrupted supply of the products to market throughout the year.
1 https://www.statista.com/statistics/262266/global-production-of-fresh-fruit/
2 https://www.statista.com/statistics/264059/production-volume-of-vegetables-and-melons-worldwide-since- 1990/
3 Raj, D., Senapati, A.K. and Patel, N.L. 2016 Recent advances in post- harvest handling of Horticultural Crops. Commercial Horticulture, pp 371-389.
1. Background Definition
The term canning refers to a process which involves heating food stuff in hermetically sealed containers for a specific time at specific temperature to eliminate microbial pathogens that endanger public health and microorganisms as well as enzymes that deteriorate food during storage. It provides a shelf life typically ranging from one to five years, although under specific circumstances it can be much longer.
History of Canning
In 1809, A French confectioner and brewer, Nicolas Appert invented a process of sealing foods hermetically in containers and sterilizing them by heat. Appert is known as the father of canning who has been awarded by the French government for developing this new method of heat preservation of food and after whose name the process of canning is known as Appertization. He published his first book on canning entitled “The Art of Preserving Animal and Vegetable Substances for Many Years” which is the first known work on canning. In 1810, Peter Durand, another Englishman, obtained the first British patent on canning of foods in tin containers.
Global Scenario
Globally food processing is the largest sector considering the number of enterprises involved in the sector. Its significance and potential may be also ascribed to the scope for economic value addition offered in the sector. Worldwide, the market size of processed foods reached $5.9 trillion in 2019 and is estimated to grow up to $7.7 trillion by 2026.4 Global industry revenue is increasing, but economic slowdowns in key emerging markets have curbed growth in recent years due to this pandemic.
Recently, spreading health consciousness among consumers and the increasing vegetarian population drive the demand for the fruit – vegetable processing market. Fruit – vegetable processing market is growing at a growth rate of 7.95% in the forecast period of 2020 to 2026. Amid the COVID-19 crisis, rising consumer affordability and rapid urbanization resulted in lifestyle changes, following which the preference for processed food increased substantially.
Fig. 1 Global Processed Fruits and Vegetables Market
It is evident that there has been a gradual shift towards consumption of canned fruits and vegetables. The global market for canned fruit has already reached to US $ 10.5 Billion in the year 2019 and predicted
4 https://www.firstresearch.com/industry-research/Food-Manufacturing.html
that this market may further climbed a staggering figure of US $ 12.4 Billion by 2024, growing at CAGR of 3.33%.5 Similar trend has been seen for canned veggies, it is going to be one of the profitable sectors in the world with projection of a market of Global US$14.2 Billion by 2027 at a spectacular CAGR of 3.7% from 2020to 2027.6
Indian Scenario
The Indian fruit and vegetable processing industry experiences a conducive growth environment, owing to the abundant supply of raw materials and favorable government policies like Pradhan Mantri Kisan Sampada Yojana (PMKSY). The processing industry was valued at $ 204 million7 and exhibited retail sales at 12 % value growth and a 7% volume growth as compared to 2018. In FY 2019, ~8.31 Mn tons of fruits and vegetables were processed in India, which is expected to reach 16.39 Mn tons by 2024. The sector is growing year on year and the market is likely to prosper at 14.8% (CAGR 2020-2024). The surging adoption of flexitarian and vegan diets owing to the increasing health issues and demand for healthy products will boost the processed fruits and vegetables market growth.
Bihar
Bihar, fundamentally an agrarian economy, has a large agricultural and allied sector production base offering ample supply of raw material to be processed for human consumption. Its diverse climate ensures availability of all varieties of agriculture and horticulture produce. As per the statistics available with National Horticulture Board, Bihar is the largest producer of okra, second largest producer of cabbage, third largest producer of Potato, Brinjal and Cauliflower. Further, it has significant production of other vegetables like Onion, Tomato, Pointed gourd and cucumber. As with vegetables, Bihar is the largest producer of litchi, third largest producer of pineapple and fourth largest producer of mango in India. The state has a virtual monopoly in production of Litchi and Makhana in the country.
Despite these natural advantages, the level of processing and value addition is very low and there is scope to improve it to meet the increasing requirements of the state’s growing population, while at the same time offering a sustainable consumption market. Further, the rising income and changing lifestyle in the cities as well as in rural area is changing the consumption demand towards processed food. Therefore, the state offers a substantial opportunity for the food processing industry and is expected to play a leading role in the industrialization drive of this state.
5 https://www.researchandmarkets.com/reports/4845873/canned-fruits-global-market-trajectory-and
6 https://www.researchandmarkets.com/reports/5301721/canned-vegetables-global-market-trajectory-and
7 https://www.fssai.gov.in
2. Project Background
The Fruit and vegetable processing unit of capacity 500 Ltr/hr has been proposed to start up at XYZ location. The main product is Canned Fruit and vegetable.
As fruits and vegetables are perishable in nature, processing aids in the preservation of it into a stable form that can be stored and distributed to distant markets during all months of the year. Processing also can change foods into new or more usable forms and make foods more attractive to prepare and in demand by consumers. The fruits and vegetables that will be used for processing not only help in reducing wastage during handling however it also helps in adding nutrition and consumable properties of them. There has been tremendous increase in consumption of packaged products due to changing lifestyles and consumption habits of people. The product is even gaining popularity in rural and smaller towns due to its convenience and easy to consume.
The goal of the canning process is to destroy any microorganisms in the food and prevent recontamination by microorganisms. Heat is the most common agent used to destroy microorganisms. Removal of oxygen can be used in conjunction with other methods to prevent the growth of oxygen requiring microorganisms. It preserves most of the nutrients in foods. Proteins, carbohydrates, and fats are unaffected, as are vitamins A, C, D, and B2. The retention of vitamin B1 depends on the amount of heat used during canning. Some vitamins and minerals may dissolve into the brine or syrup in a can during processing, but they retain their nutritive value if those liquids are consumed.
Current status of the unit:
- Items to be manufactured: Canned Fruits and Vegetables
- Capacity of the plant: 500 Ltr/hr.
- Source of power generation/electricity: Electricity form BSPHCL/SBPDCL, DG Set
- Source of water supply: Own Borewell
- Connectivity to road/railways: NH/SH details along with distance
- Mode of transport: Pickup/Truck/Others
- Market: Details of local market/other market
- Employment Generation:14 nos.
i. Marketing:
- Waste disposal: ETP/STP
3. Organizational and Promoters Details Organizational details
The M/s XYZ is a proprietorship/partnership/private company is associated with fruit trading for about 10 years. The unit was incorporated on…………………………………………………….. as private limited company under Company’s Act. The
authorized capital of the company is Rs. ….. lakh and the paid-up capital are Rs. ….. as on……………………………………………………………………………………………………………………….. The
details of the unit as per MCA website (only for private/public ltd. companies) are given below:
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| DIN/PAN | Name | Begin date | End date | |||
Promoters’ Background
The unit is a proprietorship/partnership/private limited company/ firm and the proprietor/partners/promoters of the firm has experience in trading of fruits and vegetables and is associated processors. He/They has/have identified fruit juice industry as a profitable business seeing its ever-increasing demand in the local market as well market in the neighboring districts and States. Brief profile of the proprietor/partners/promoters is given below:
Brief profile of promoters is given below:
a) Mr. ABC
- Mrs. XYZ
c) Mr. DEF
Net-worth: The details of the net-worth of the unit is given below:
| Particulars | Rs. In lakh | |
| Movable assets | A | |
| B | ||
| C | ||
| Subtotal (A) | ||
| Immovable assets | A | |
| B | ||
| C | ||
| Subtotal (B) | ||
| Total |
The total net-worth is more than the proposed grant of the unit.
4. Project Description & Flow Sheet:
Basically, fruit and vegetables are canned during the season when the raw material is available in plenty and canned products are sold during off season and fetch better returns to the grower as well as processor.
The basic canning process is analogous for both fruits and veggies having little variances in the sequence of the process steps used in the operations, and the cooking or blanching step for some fruits or vegetables. Typical canned products include beans (cut and whole), beets, carrots, corn, peas, spinach, tomatoes, apples, peaches, pineapple, pears, apricots, and cranberries. A commercial canning operation may employ the following general processes:
In these diagrams, attempt has been made to include all process steps that would be used for all products instead of giving for specific product.
Fig. 2. Flow Diagram for Canning of fruits and Vegetables
In the sequence of canning operations, the major difference is the blanching operation. Most of the fruits are not blanched prior to can filling whereas most of the vegetables undergo this step. Even in case of fruit, preliminary treatment steps viz. peeling, coring, halving and pitting occurs prior to any heating or cooking step but with veggies, these treatment steps often occur after the vegetable has been blanched. As vegetables have much acidity and contain more heat-resistant soil organisms they require rigorous processing than do fruits. Many vegetables also require extra cooking than fruits to develop their most desirable flavor and texture. The methods used in the cooking step vary widely among facilities. For both fruits and vegetables, peeling is done either by a mechanical peeler, steam peeling, or lye peeling. The choice depends upon the type of fruit or vegetable or the choice of the company.
Manufacturing Process
Canning a method of preservation in which a cooked or uncooked food is sealed in tin plated and lacquered steel cans. The sealed cans are sterilized by heat treatment under high pressure in retort. The temperature required for effective sterilization varies with the pH of the product and is generally higher than boiling point of water (100°C or 212°F).
In case of Fruit juice canning, Fruit pulp is prepared from selected varieties of fruits. Fully matured fruit are harvested and quickly transported to the fruit processing plant. The fruits are ripened in controlled ripening chambers or natural ripening in open yard. Fully ripened fruits are washed, pulped, deseeded, centrifuged, homogenized, thermally processed and filled hot to maintain sterility. The preparation process includes cutting, de-stoning, refining packing, processing and cooling. Similarly, fruits are also canned in slices, rings and cubes etc. along with sugar syrup of desired brix.
To provide a closer insight into the actual processes that occur during a canning operation of fruit, vegetables and Juice Canning is presented in the generic process flow diagrams as follows. Figures 4 and 5 show optional operations, as dotted line steps, that are often used but are not used for all products.
Fig. 3 Generic process flow diagrams fruit Juice Canning
Fig. 4 Generic process flow diagrams fruit canning
Fig. 4 Generic process flow diagrams Vegetable canning
The canning of fruits and veggies is similar except that the filling materials in case of veggies is brine solution. The vegetables require thorough cleaning and slicing before passing through canning line.
Since vegetables are low in acid it does not require lacquered cans. The specific requirements for canning of fruits and vegetables are given in annexure.
5. Procurement strategy of raw material & other inputs
Production of fruits and vegetables is being viewed as ‘Sunrise’ enterprise meaning thereby that potentials of major fruits and vegetables in large. Since last decade, Bihar has become India’s horticulture basket, as it produces various kinds of fruits and vegetables in large quantity. In fruit cultivation, it is the largest producer of litchi and the third largest producer of pineapple, as well as a major producer of mango, banana, and guava. Muzaffarpur and Vaishali districts lead in litchi and banana, while Darbhanga, Vaishali, East Champaran and West Champaran are ahead in mango production. Similarly, Rohtas and Bhojpur lead in guava production.
The major fruit producing districts in the state overlap with major vegetable producing ones. Highest area has been recorded under potato, followed by cauliflower. The average productivity of Brinjal, okra, potato, onion and sweet potato is higher in Bihar compared to average productivity of Eastern region. District also produces vegetables in huge quantity, specially, Kole crops, Tomato, Carrot, Chili, which will be required for the unit in manufacturing of fruit-based products.
Normally prices of fruits and vegetables at the village level are much lower compared to that in the main wholesale market. This situation leads to farmers getting much less return on their produce. So, raw material which will be required for manufacturing will be procured directly from the farmers. During the season as they are readily available in fresh form hence procurement will not be a problem. Many small auction centers operated at village level that collect the fruits and veggies from the farmers and is further sold/ dispatched to other major market/ customers in the state and other state. In addition to this unit would also propose to sign contracts with the local farmers to ensure timely supply of the fruits and vegetables.
Backward Linkages:
The promoter has well established backward linkages for its proposed units and it is expected that the raw material can be procured from the local area. Raw materials are mainly fruits viz Mango/ Pineapple/ Litchi, and veggies viz beans, chillies, beets, carrots, corn, peas, spinach, tomatoes, potatoes and other tuber crops etc.
Other raw materials needed are sugar, citric acid, pectin, salt, spices, oil, etc. which are available easily. Packing and Packaging materials are to be procured in a scheduled manner from domestic suppliers and by import. The usual packing sizes of cans used are A-79 (5000 ml), A-10 (3000 ml), A 2½ (800 ml), A-1 Tall (425 ml) and 5.5-0z (170 ml).
Forward Linkages
Canned product has a great demand not only in the big cities but also in town as well as in the rural area. Recently, there are only few units who are manufacturing canned products are in small capacity and unable to fulfill the Market demand. So, there is need to tap this market and double the farmers income.
6. Marketing strategy
The increasing urbanization and income offer huge scope for marketing of canned fruits and vegetables. Urban organized platforms such as departmental stores, malls, supermarkets can be attractive platforms to sell well packaged and branded dehydrated fruits and vegetables. Processors can also have tie-up with hotels, caterers and restaurants for supply.
Quality should be emphasized at each step right from the beginning to the marketing of the Product. Over the years, an image of high-quality products should be cultivated.
The effectiveness of distribution coverage and practice is of paramount importance in achieving the desired sales. Understanding of the distribution channels is crucial for the manufacturer to plan and implement an effective distribution strategy. Distribution network should be given extra emphasis. Market share could be gained by enhancing retailer, and distributor margins.
Promoters would appoint distributors in targeted towns of Bihar and surrounding states like West Bengal, Jharkhand, Uttar Pradesh and NE states. Contacts with retailers of similar kinds will be made and products would be sold in the market with help of them. The product made in this unit will be in the line with top range of products with better quality at the same time cost effective. Company would be sharing more profits with the distributors and retailers.
Company will also explore possibility of marketing their produce to retails shops like Big Bazar, Reliance Trends, Malls etc. It will also try to partnership with local and other hotels and restaurants with good offers to attract demand of its product. It is assumed that due high quality, cost effectiveness and aesthetic packaging, sale of products may not face much problems.
7. Quality Control and Standards
The specifications of Fruit Products Order, 1955 and Prevention of Food Adulteration Act, 1954 Certification are mandatory. The canned fruit and vegetable should conform to the specifications laid down in F.P.O. 1955.8 The ISO 9000-2000, HACCP, ISO-14000 series and European norms series standards promise a framework which may guide the entrepreneurs towards fulfilment of a commitment of quality of products. ISO series standards are available with the Bureau of Indian Standards from their headquarters office.
Pollution Control
In terms of Air and Sound pollution, no major problem is associated with this project. For wastewater disposal, appropriate recycling system is managed so that water pollution will be controlled. However, entrepreneur should obtain NOC from concerned State Pollution Control Board.
Waste and Effluent Disposal
Rejected fruits and veggies and peelings and cuttings are sent to farms to be used as animal feed or as a farm manure processing. In case of effluent disposal, it should be treated with recycling facility or dumped in such a way that these does not cause environmental hazard in the vicinity of the site. However, the water effluent in this industry is generated during cleaning, washing, pre-treatment, blanching of raw materials is advisable to test the water discharge as per specifications laid down by the Bureau of Indian Standards.
Energy Conservation
Proper care and management should be taken in order to use appropriate amount of fuel and electricity. There should be no leakage of steam from pipeline.
8. Land Details Land Details
In order to set up a modern biscuit manufacturing unit of the proposed capacity, a land size of approx. 18 to 20 Decimal would be ideal however this may vary with increase in capacity.
The land proposed for the unit Details of the proposed land is given below:
Sale deed dated 18.10.2016 in the name of M/s XYZ with sale value Rs. 0.00/-
| Khata no. | Plot no. | Area | Boundary |
| Total | 19 decimals | ||
8 http://www.dcmsme.gov.in/old/publications/pmryprof/food/ch2.pdf
The total land area is …… decimal and is in the name of the of the proprietor/firm/company. The proposed land of the unit is an industrial land as per CLU dated …… Character of the land. The cost of the land is Rs. ……. lakh/ the proposed land is a leased land for a period of…………………………………………………………………………………………………. years.
(In case of leased land the minimum lease duration should be 30 years)
CAPACITY, UTILIZATION, PRODUCTION & OUTPUT
| COMPUTATION OF PRODUCTION OF CANNED F&V Items to be Manufactured: Canned F&V | ||
| Machine capacity per hour | 100 | Kg |
| Total working Hours | 8 | |
| Machine capacity Per Day | 800 | Kg |
| Working days in a month | 25 | Days |
| Working days per annum | 300 | |
| Wastage Considered | 2% | |
| Raw material requirement | 240000 | Kg |
| Final Output per annum after wastage | 235200 | Kg |
| Final Product to be packed in 1 kg Can | ||
| Number of Cans per annum | 235200 | 1 Kg Can |
| Production of Canned F&V | ||
| Production | Capacity | KG |
| 1st year | 50% | 1,17,600 |
| 2nd year | 55% | 1,29,360 |
| 3rd year | 60% | 1,41,120 |
| 4th year | 65% | 1,52,880 |
| 5th year | 70% | 1,64,640 |
| Raw Material Cost Year | Capacity Utilization | Rate (per Kg) | Amount (Rs. in lacs) |
| 1st year | 50% | 90.00 | 108.00 |
| 2nd year | 55% | 95.00 | 125.40 |
| 3rd year | 60% | 100.00 | 144.00 |
| 4th year | 65% | 105.00 | 163.80 |
| 5th year | 70% | 110.00 | 184.80 |
| COMPUTATION OF SALE | |||||
| Particulars | 1st year | 2nd year | 3rd year | 4th year | 5th year |
| Op Stock | – | 3,920 | 4,312 | 4,704 | 5,096 |
| Production | 1,17,600 | 1,29,360 | 1,41,120 | 1,52,880 | 1,64,640 |
| Less: Closing Stock | 3,920 | 4,312 | 4,704 | 5,096 | 5,488 |
| Net Sale | 1,13,680 | 1,28,968 | 1,40,728 | 1,52,488 | 1,64,248 |
| Sale price per can | 140.00 | 147.00 | 154.00 | 162.00 | 170.00 |
| Sales (in Lacs) | 159.15 | 189.58 | 216.72 | 247.03 | 279.22 |
TOTAL COST OF PROJECT
| COST OF PROJECT | (in Lacs) |
| PARTICULARS | Amount |
| Land & Building | Owned/ Rented |
| Plant & Machinery | 28.50 |
| Miscellaneous Assets | 1.20 |
| Working capital | 9.44 |
| Total | 39.14 |
*The make and specification of P&M may vary project to project based on the quotations from different suppliers.
MEANS OF FINANCE
| MEANS OF FINANCE | |
| PARTICULARS | AMOUNT |
| Own Contribution | 14.30 |
| Term Loan @ 55% | 16.34 |
| Working Capital (Bank Finance) | 8.50 |
| Total | 39.14 |
TERM LOAN
Term loan of Rs. 16.34 Lakh is required for project cost of Rs. 39.14 Lakh
TERM LOAN REPAYMENT & INTEREST SCHEDULE
| REPAYMENT SCHEDULE OF TERM LOAN | |||||||
| Interest | 11.00% | ||||||
| Year | Particulars | Amount | Addition | Total | Interest | Repayment | Closing Balance |
| 1st | Opening Balance | ||||||
| 1st month | – | 16.34 | 16.34 | – | – | 16.34 | |
| 2nd month | 16.34 | – | 16.34 | 0.15 | – | 16.34 | |
| 3rd month | 16.34 | – | 16.34 | 0.15 | – | 16.34 | |
| 4th month | 16.34 | – | 16.34 | 0.15 | 16.34 | ||
| 5th month | 16.34 | – | 16.34 | 0.15 | 16.34 | ||
| 6th month | 16.34 | – | 16.34 | 0.15 | 16.34 | ||
| 7th month | 16.34 | – | 16.34 | 0.15 | 0.30 | 16.03 | |
| 8th month | 16.03 | – | 16.03 | 0.15 | 0.30 | 15.73 | |
| 9th month | 15.73 | – | 15.73 | 0.14 | 0.30 | 15.43 | |
| 10th month | 15.43 | – | 15.43 | 0.14 | 0.30 | 15.13 | |
| 11th month | 15.13 | – | 15.13 | 0.14 | 0.30 | 14.82 | |
| 12th month | 14.82 | – | 14.82 | 0.14 | 0.30 | 14.52 | |
| 1.61 | 1.82 | ||||||
| 2nd | Opening Balance | ||||||
| 1st month | 14.52 | – | 14.52 | 0.13 | 0.30 | 14.22 | |
| 2nd month | 14.22 | – | 14.22 | 0.13 | 0.30 | 13.92 | |
| 3rd month | 13.92 | – | 13.92 | 0.13 | 0.30 | 13.61 | |
| 4th month | 13.61 | – | 13.61 | 0.12 | 0.30 | 13.31 | |
| 5th month | 13.31 | – | 13.31 | 0.12 | 0.30 | 13.01 | |
| 6th month | 13.01 | – | 13.01 | 0.12 | 0.30 | 12.71 | |
| 7th month | 12.71 | – | 12.71 | 0.12 | 0.30 | 12.40 | |
| 8th month | 12.40 | – | 12.40 | 0.11 | 0.30 | 12.10 | |
| 9th month | 12.10 | – | 12.10 | 0.11 | 0.30 | 11.80 | |
| 10th month | 11.80 | – | 11.80 | 0.11 | 0.30 | 11.50 | |
| 11th month | 11.50 | – | 11.50 | 0.11 | 0.30 | 11.19 | |
| 12th month | 11.19 | – | 11.19 | 0.10 | 0.30 | 10.89 | |
| 1.41 | 3.63 | ||||||
| 3rd | Opening Balance | ||||||
| 1st month | 10.89 | – | 10.89 | 0.10 | 0.30 | 10.59 | |
| 2nd month | 10.59 | – | 10.59 | 0.10 | 0.30 | 10.29 | |
| 3rd month | 10.29 | – | 10.29 | 0.09 | 0.30 | 9.98 | |
| 4th month | 9.98 | – | 9.98 | 0.09 | 0.30 | 9.68 | |
| 5th month | 9.68 | – | 9.68 | 0.09 | 0.30 | 9.38 | |
| 6th month | 9.38 | – | 9.38 | 0.09 | 0.30 | 9.08 | |
| 7th month | 9.08 | – | 9.08 | 0.08 | 0.30 | 8.77 | |
| 8th month | 8.77 | – | 8.77 | 0.08 | 0.30 | 8.47 | |
| 9th month | 8.47 | – | 8.47 | 0.08 | 0.30 | 8.17 | |
| 10th month | 8.17 | – | 8.17 | 0.07 | 0.30 | 7.87 | |
| 11th month | 7.87 | – | 7.87 | 0.07 | 0.30 | 7.56 | |
| 12th month | 7.56 | – | 7.56 | 0.07 | 0.30 | 7.26 | |
| 1.01 | 3.63 | ||||||
| 4th | Opening Balance 1st month | 7.26 | – | 0.07 | 0.30 | 6.96 |
| 7.26 | |||||||
| 2nd month | 6.96 | – | 6.96 | 0.06 | 0.30 | 6.66 | |
| 3rd month | 6.66 | – | 6.66 | 0.06 | 0.30 | 6.35 | |
| 4th month | 6.35 | – | 6.35 | 0.06 | 0.30 | 6.05 | |
| 5th month | 6.05 | – | 6.05 | 0.06 | 0.30 | 5.75 | |
| 6th month | 5.75 | – | 5.75 | 0.05 | 0.30 | 5.44 | |
| 7th month | 5.44 | – | 5.44 | 0.05 | 0.30 | 5.14 | |
| 8th month | 5.14 | – | 5.14 | 0.05 | 0.30 | 4.84 | |
| 9th month | 4.84 | – | 4.84 | 0.04 | 0.30 | 4.54 | |
| 10th month | 4.54 | – | 4.54 | 0.04 | 0.30 | 4.23 | |
| 11th month | 4.23 | – | 4.23 | 0.04 | 0.30 | 3.93 | |
| 12th month | 3.93 | – | 3.93 | 0.04 | 0.30 | 3.63 | |
| 0.62 | 3.63 | ||||||
| 5th | Opening Balance | ||||||
| 1st month | 3.63 | – | 3.63 | 0.03 | 0.30 | 3.33 | |
| 2nd month | 3.33 | – | 3.33 | 0.03 | 0.30 | 3.02 | |
| 3rd month | 3.02 | – | 3.02 | 0.03 | 0.30 | 2.72 | |
| 4th month | 2.72 | – | 2.72 | 0.02 | 0.30 | 2.42 | |
| 5th month | 2.42 | – | 2.42 | 0.02 | 0.30 | 2.12 | |
| 6th month | 2.12 | – | 2.12 | 0.02 | 0.30 | 1.81 | |
| 7th month | 1.81 | – | 1.81 | 0.02 | 0.30 | 1.51 | |
| 8th month | 1.51 | – | 1.51 | 0.01 | 0.30 | 1.21 | |
| 9th month | 1.21 | – | 1.21 | 0.01 | 0.30 | 0.91 | |
| 10th month | 0.91 | – | 0.91 | 0.01 | 0.30 | 0.60 | |
| 11th month | 0.60 | – | 0.01 | 0.30 | 0.30 |
| 12th month | 0.30 | – | 0.60 0.30 | 0.00 | 0.30 | – |
| 0.22 | 3.63 | |||||
| DOOR TO DOOR | 60 | MONTHS | ||||
| MORATORIUM | ||||||
| PERIOD | 6 | MONTHS | ||||
| REPAYMENT PERIOD | 54 | MONTHS |
WORKING CAPITAL CALCULATIONS
| COMPUTATION OF CLOSING STOCK & WORKING CAPITAL (in Lacs) | |||||
| PARTICULARS | 1st year | 2nd year | 3rd year | 4th year | 5th year |
| Finished Goods | |||||
| 4.85 | 5.57 | 6.29 | 7.10 | 7.95 | |
| Raw Material | |||||
| 3.60 | 4.18 | 4.80 | 5.46 | 6.16 | |
| Closing Stock | 8.45 | 9.75 | 11.09 | 12.56 | 14.11 |
| COMPUTATION OF WORKING CAPITAL REQUIREMENT | |||||
| TRADITIONAL METHOD | (in Lacs) | ||||
| Particulars Finished Goods & Raw Material | Amount 8.45 | Own Margin | Bank Finance | ||
| Less: Creditors | 2.52 | ||||
| Paid stock | 5.93 | 10% | 0.59 | 90% | 5.33 |
| Sundry Debtors | 3.71 | 10% | 0.37 | 90% | 3.34 |
| 9.64 | 0.96 | 8.68 | |||
| MPBF | 8.68 | ||||
| WORKING CAPITAL LIMIT DEMAND (from Bank) | 8.50 | ||||
| Working Capital Margin | 0.94 | ||||
SALARY & WAGES
| BREAK UP OF LABOUR CHARGES | ||||
| Particulars | Wages Rs. per Month | No of Employees | Total Salary | |
| Plant Operator | 15,000 | 1 | 15,000 | |
| Supervisor | 20,000 | 1 | 20,000 | |
| Skilled (in thousand rupees) | 12,000 | 4 | 48,000 | |
| Unskilled (in thousand rupees) | 8,500 | 4 | 34,000 | |
| Total salary per month | 1,17,000 | |||
| Total annual labour charges | (in lacs) | 14.04 | ||
| BREAK UP OF STAFF SALARY CHARGES | |||
| Particulars | Salary No of Rs. per Month Employees | Total Salary | |
| Administrative Staff | 6,000 | 4 | 24,000 |
| Manager | 20,000 | 1 | 20,000 |
| Accountant | 15,000 | 1 | 15,000 |
| Total salary per month | 59,000 | ||
| Total annual Staff charges | (in lacs) | 7.08 | |
4.12 POWER REQUIREMENT
| Utility Charges (per month) | ||
| Particulars | Value | Description |
| Power connection required | 16 | KWH |
| consumption per day | 128 | units |
| Consumption per month | 3,200 | units |
| Rate per Unit | 10 | Rs. |
| power Bill per month | 32,000 | Rs. |
DEPRECIATION CALCULATION
| COMPUTATION OF DEPRECIATION | (in Lacs) | ||
| Description | Plant & Machinery | Miss. Assets | TOTAL |
| Rate of Depreciation | 15.00% | 10.00% | |
| Opening Balance | – | – | – |
| Addition | 28.50 | 1.20 | 29.70 |
| Total | 28.50 | 1.20 | 29.70 |
| Less: Depreciation | 4.28 | 0.12 | 4.40 |
| WDV at end of Year | 24.23 | 1.08 | 25.31 |
| Additions During the Year | – | – | – |
| Total | 24.23 | 1.08 | 25.31 |
| Less: Depreciation | 3.63 | 0.11 | 3.74 |
| WDV at end of Year | 20.59 | 0.97 | 21.56 |
| Additions during the Year | – | – | – |
| Total | 20.59 | 0.97 | 21.56 |
| Less: Depreciation | 3.09 | 0.10 | 3.19 |
| WDV at end of Year | 17.50 | 0.87 | 18.38 |
| Additions during the Year | – | – | – |
| Total | 17.50 | 0.87 | 18.38 |
| Less: Depreciation | 2.63 | 0.09 | 2.71 |
| WDV at end of Year | 14.88 | 0.79 | 15.66 |
| Additions during the Year | – | – | – |
| Total | 14.88 | 0.79 | 15.66 |
| Less: Depreciation | 2.23 | 0.08 | 2.31 |
| WDV at end of Year | 12.65 | 0.71 | 13.35 |
REPAIR & MAINTENANCE: Repair & Maintenance is 2.0% of Gross Sale.
PROJECTIONS OF PROFITABILITY ANALYSIS
| PROJECTED PROFITABILITY STATEMENT | (in Lacs) | ||||
| PARTICULARS | 1st year | 2nd year | 3rd year 4th year | 5th year | |
| Capacity Utilization % | 50% | 55% | 60% | 65% | 70% |
| SALES | |||||
| Gross Sale | |||||
| Canned Mushroom | 159.15 | 189.58 | 216.72 | 247.03 | 279.22 |
| Total | 159.15 | 189.58 | 216.72 | 247.03 | 279.22 |
| COST OF SALES | |||||
| Raw Material Consumed | 108.00 | 125.40 | 144.00 | 163.80 | 184.80 |
| Electricity Expenses | 3.84 | 4.42 | 5.08 | 5.84 | 6.42 |
| Depreciation | 4.40 | 3.74 | 3.19 | 2.71 | 2.31 |
| Wages & labour | 14.04 | 15.44 | 16.99 | 18.35 | 19.82 |
| Repair & maintenance | 3.18 | 3.79 | 4.33 | 4.94 | 5.58 |
| Packaging | 11.94 | 14.22 | 15.17 | 17.29 | 19.55 |
| Cost of Production | 145.39 | 167.01 | 188.76 | 212.93 | 238.48 |
| Add: Opening Stock /WIP | – | 4.85 | 5.57 | 6.29 | 7.10 |
| Less: Closing Stock /WIP | 4.85 | 5.57 | 6.29 | 7.10 | 7.95 |
| Cost of Sales | 140.55 | 166.29 | 188.03 | 212.13 | 237.63 |
| GROSS PROFIT | 18.60 | 23.29 | 28.69 | 34.90 | 41.59 |
| 11.69% | 12.29% | 13.24% | 14.13% | 14.90% | |
| Salary to Staff | 7.08 | 8.35 | 10.19 | 12.03 | 13.71 |
| Interest on Term Loan | 1.61 | 1.41 | 1.01 | 0.62 | 0.22 |
| Interest on working Capital | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 |
| Rent | 3.60 | 3.96 | 4.36 | 4.79 | 5.27 |
| selling & adm exp | 3.18 | 3.79 | 4.33 | 4.94 | 5.58 |
| TOTAL | 16.40 | 18.46 | 20.83 | 23.31 | 25.72 |
| NET PROFIT | 2.20 | 4.84 | 7.86 | 11.59 | 15.88 |
| 1.38% | 2.55% | 3.62% | 4.69% | 5.69% | |
| Taxation | – | – | 0.70 | 1.60 | 2.89 |
| PROFIT (After Tax) | 2.20 | 4.84 | 7.16 | 9.99 | 12.99 |
BREAK EVEN POINT ANALYSIS
| BREAK EVEN POINT ANALYSIS | |||||
| Year | I | II | III | IV | V |
| Net Sales & Other Income | 159.15 | 189.58 | 216.72 | 247.03 | 279.22 |
| Less: Op. WIP Goods | – | 4.85 | 5.57 | 6.29 | 7.10 |
| Add: Cl. WIP Goods | 4.85 | 5.57 | 6.29 | 7.10 | 7.95 |
| Total Sales | 164.00 | 190.30 | 217.45 | 247.84 | 280.07 |
| Variable & Semi Variable Exp. | |||||
| Raw Material Consumed | 108.00 | 125.40 | 144.00 | 163.80 | 184.8 0 |
| Electricity Exp/Coal Consumption at 85% | 3.26 | 3.75 | 4.32 | 4.96 | 5.46 |
| Wages & Salary at 60% | 12.67 | 14.28 | 16.31 | 18.22 | 20.12 |
| Selling & administrative expenses 80% | 2.55 | 3.03 | 3.47 | 3.95 | 4.47 |
| Interest on working Capital | 0.935 | 0.935 | 0.935 | 0.935 | 0.935 |
| Repair & maintenance | 3.18 | 3.79 | 4.33 | 4.94 | 5.58 |
| Packaging | 11.94 | 14.22 | 15.17 | 17.29 | 19.55 |
| Total Variable & Semi Variable Exp | 142.54 | 165.41 | 188.53 | 214.11 | 240.9 1 |
| Contribution | 21.46 | 24.89 | 28.91 | 33.73 | 39.16 |
| Fixed & Semi Fixed Expenses | |||||
| Electricity Exp/Coal Consumption at 15% | 0.58 | 0.66 | 0.76 | 0.88 | 0.96 |
| Wages & Salary at 40% | 8.45 | 9.52 | 10.87 | 12.15 | 13.41 |
| Interest on Term Loan | 1.61 | 1.41 | 1.01 | 0.62 | 0.22 |
| Depreciation | 4.40 | 3.74 | 3.19 | 2.71 | 2.31 |
| Selling & administrative Expenses 20% | 0.64 | 0.76 | 0.87 | 0.99 | 1.12 |
| Rent | 3.60 | 3.96 | 4.36 | 4.79 | 5.27 |
| Total Fixed Expenses | 19.26 | 20.06 | 21.06 | 22.13 | 23.29 |
| Capacity Utilization | 50% | 55% | 60% | 65% | 70% |
| OPERATING PROFIT | 2.20 | 4.84 | 7.86 | 11.59 | 15.88 |
| BREAK EVEN POINT | 45% | 44% | 44% | 43% | 42% |
| BREAK EVEN SALES | 147.18 | 153.33 | 158.37 | 162.65 | 166.54 |
PROJECTED BALANCE SHEET
| PROJECTED BALANCE SHEET | (in Lacs) | ||||
| PARTICULARS | 1st year | 2nd year | 3rd year | 4th year | 5th year |
| Liabilities | |||||
| Capital | |||||
| opening balance | 14.50 | 16.34 | 18.50 | 21.49 | |
| Add: Own Capital | 4.30 | ||||
| Add: Retained Profit | 2.20 | 4.84 | 7.16 | 9.99 | 12.99 |
| Less: Drawings | 2.00 | 3.00 | 5.00 | 7.00 | 9.00 |
| Subsidy/grant | 10.00 | ||||
| Closing Balance | 14.50 | 16.34 | 18.50 | 21.49 | 25.47 |
| Term Loan | 14.52 | 10.89 | 7.26 | 3.63 | – |
| Working Capital Limit | 8.50 | 8.50 | 8.50 | 8.50 | 8.50 |
| Sundry Creditors | 2.52 | 2.93 | 3.36 | 3.82 | 4.31 |
| Provisions & Other Liab | 0.40 | 0.50 | 0.60 | 0.72 | 0.86 |
| TOTAL: | 40.44 | 39.15 | 38.22 | 38.16 | 39.15 |
| Assets | |||||
| Fixed Assets (Gross) | 29.70 | 29.70 | 29.70 | 29.70 | 29.70 |
| Gross Dep. | 4.40 | 8.14 | 11.32 | 14.04 | 16.35 |
| Net Fixed Assets | 25.31 | 21.56 | 18.38 | 15.66 | 13.35 |
| Current Assets | |||||
| Sundry Debtors | 3.71 | 4.42 | 5.06 | 5.76 | 6.52 |
| Stock in Hand | 8.45 | 9.75 | 11.09 | 12.56 | 14.11 |
| Cash and Bank | 2.97 | 3.42 | 3.69 | 4.17 | 5.17 |
| TOTAL: | 40.44 | 39.15 | 38.22 | 38.16 | 39.15 |
CASH FLOW STATEMENT
| PROJECTED CASH FLOW STATEMENT | (in Lacs) | ||||
| PARTICULARS | 1st year | 2nd year | 3rd year | 4th year | 5th year |
| SOURCES OF FUND | |||||
| Own Margin | 4.30 | ||||
| Net Profit | 2.20 | 4.84 | 7.86 | 11.59 | 15.88 |
| Depreciation & Exp. W/off | 4.40 | 3.74 | 3.19 | 2.71 | 2.31 |
| Increase in Cash Credit | 8.50 | – | – | – | – |
| Increase In Term Loan | 16.34 | – | – | – | – |
| Increase in Creditors | 2.52 | 0.41 | 0.43 | 0.46 | 0.49 |
| Increase in Provisions & other lib | 0.40 | 0.10 | 0.10 | 0.12 | 0.14 |
| Subsidy/grant | 10.00 | ||||
| TOTAL: | 48.65 | 9.08 | 11.58 | 14.89 | 18.82 |
| APPLICATION OF FUND | |||||
| Increase in Fixed Assets | 29.70 | ||||
| Increase in Stock | 8.45 | 1.30 | 1.34 | 1.47 | 1.55 |
| Increase in Debtors | 3.71 | 0.71 | 0.63 | 0.71 | 0.75 |
| Repayment of Term Loan | 1.82 | 3.63 | 3.63 | 3.63 | 3.63 |
| Drawings | 2.00 | 3.00 | 5.00 | 7.00 | 9.00 |
| Taxation | – | – | 0.70 | 1.60 | 2.89 |
| TOTAL : | 45.68 | 8.64 | 11.30 | 14.41 | 17.82 |
| Opening Cash & Bank Balance Add : Surplus Closing Cash & Bank Balance | – 2.97 2.97 | 2.97 0.44 3.42 | 3.42 0.27 3.69 | 3.69 0.48 4.17 | 4.17 1.00 5.17 |
DEBT SERVICE COVERAGE RATIO
| CALCULATION OF D.S.C.R | |||||
| PARTICULARS | 1styear | 2ndyear | 3rdyear | 4th year | 5th year |
| CASH ACCRUALS | 6.60 | 8.58 | 10.35 | 12.70 | 15.30 |
| Interest on Term Loan | 1.61 | 1.41 | 1.01 | 0.62 | 0.22 |
| Total | 8.20 | 9.99 | 11.36 | 13.32 | 15.51 |
| REPAYMENT | |||||
| Instalment of Term Loan | 1.82 | 3.63 | 3.63 | 3.63 | 3.63 |
| Interest on Term Loan | 1.61 | 1.41 | 1.01 | 0.62 | 0.22 |
| Total | 3.42 | 5.04 | 4.64 | 4.25 | 3.85 |
| DEBT SERVICE COVERAGE RATIO | 2.40 | 1.98 | 2.45 | 3.14 | 4.03 |
| AVERAGE D.S.C.R. | 2.80 | ||||
9. Project impact
As discussed earlier, the project will have various positive impacts such as:
Infrastructure for value addition: This unit would aim to integrate and streamline existing value chains in the region by creating centralized infrastructure for value addition and preservation. The unit will thus provide benefits on cost, quality and convenience for sustainable growth in the market driven economy. The unit has been envisaged in a way that it would ensure better returns to all players in each level of value chains ranging from procurement, storage, processing, packaging to distribution of food commodities through vertical integration of functions and horizontal linkages of destinations.
Reduction of Wastages: The infrastructure created at the unit along with the integration of backward and forward linkages would lead to more efficient supply chains and reduction of wastages. This would provide higher value realization to all players in the supply chain including the farmers.
Creation of employment: The project shall generate employments. It is estimated that the it would generate direct employment of about 14 workers and indirect employment of another 30 workers. Most of the manpower requirement will be met from the local area.
Return to farmers: The unit will be benefiting farmers in the region by increasing the returns for farmers by decreasing wastages and increasing demand of the agricultural produce
Annexure
Annexure 1: Specific requirement for canning of fruits9
| Fruits | Preparation | Syrup Strength (oB) | Exhaust | Processing time at 100oC A2½ can) minutes | Type of can |
| Apricot | Use whole or halves, peel by dipping in boiling lye solution (2% NaOH) for 30 seconds to 1 minute, dip in cold water, cut two halves, remove pit, keep immersed in 2%salt solution until filled in can. | 40 + 0.1 % citric acid | Exhaust can at 82- 100oC for 6-10 minutes or until temperature in can center reaches 79oC. | 20-25 | Plain |
| Peach | Use whole fruit, peel by dipping in boiling lye solution (2% (NaOH) for 30 seconds to 1-minute dip in cold water, cut two halves, remove pit, keep immersed in 2% salt solution until filled in can. | 40 | -do- | 25 | Plain |
| Banana | Peel, cut in to slices 12mm thick | 30 | -do- | 25 | plain |
| Grapes | Dip fruit in hot water at 93oC- 96oC for 3-5 minutes, remove skin. Dip the peeled whole fruit in 2% hot lye, wash and separate the segments, fill segments in can. | 60 | Exhaust can at 82- 87oC for 25-30 minutes or until temperature at center of can reaches 79oC. | 30-40 | Plain |
| Guava | Peel, cut into pieces, remove seeds and keep in 2% brine to prevent browning and fill in can. | 40 | -do- | 20 | plain |
| Litchi | Peel by hand, remove pits. | 40+0.5% citric acid | -do- | 25 | plain |
| Pineapple | Peel, core and slice fruit, punch circular rings (5.6-8.8 cm diameter) | 40 | -do- | 25 | plain |
| Pear | Peel by hand, cut longitudinally into two halves, core and keep in 2% brine to prevent browning until filled in cans. | 40+0.1%citric acid | -do- | 20-25 | plain |
| Jack fruit | Cut fruit into pieces, remove bulbs, separate seed from bulbs, use whole, halves or quarters. | 50 + 0.5-0.75% citric acid | -do- | 20-25 | plain |
| Loquat | Cut into halves | 40 | -do- | 25 | plain |
| Mango | Peel, cut into slice, dip in 2% salt solution until filled in can. | 40+0.3%citric acid | -do- | 25 | plain |
| Papaya | Peel, cut into slices, discard seed | 45+ 0.5% citric acid | -do- | 25 | plain |
9 http://ecoursesonline.iasri.res.in/mod/page/view.php?id=17069
Annexure 2: Specific requirement for canning of Vegetables10
| Vegetable | Preparation | Brine strength (%) | Exhaust | Processing (A2½ can) at 121oC (0.7 kg/cm2 steam pressure) | Type of can |
| Asparagus | Wash, grade, cut lengthwise into pieces of desired size, blanch for 2-3 min. | 2.25% | Exhaust can at 90- 100oC for 7- 10 minutes, (79oC in can center) | 24 | Plain /Sulphur resistant |
| Beans | Use tender, stringless beans, slice 2.5cm length, blanch and fill in can. | 2.25 | -do- | 40 | Plain/ Sulphur resistant |
| Cabbage | Shred cabbage, blanch in 1% citric acid boiling solution for 5-6 min, cool in 2% brine prevents discolouration fill in cans | 2.0 | -do- | 40 | Plain |
| Cauliflower | -do- | 2 | -do- | 20 | Plain |
| Carrot | Wash, scrape and blanch for 5-10 minutes in boiling water | 2 | -do- | 25 | Plain |
| Mushroom | Use tight buttons, blanch for 4-5 minutes, immerse in 2% salt solution, fill in cans. | 2.0+ 0.3 % citric acid+ 1% sugar | -do- | 25 | Plain |
| Peas | Shell, grade, boil for 3-5 min | 2+2.5% sugar | -do- | 45 | Sulphur resistant |
| Potato | Peel, keep in 2% brine, blanch in boiling water for 2-3 min, keep in 2.5% CaCl2 for 1 hour, wash and fill in cans. | 2 | -do- | 45 | Plain |
| Okra | Tender whole, blanch in boiling water for 1-2 minutes, cool in brine solution of 1-2% for 10 minutes, fill in can. | 2 or in tomato sauce | -do- | 35 | Plain |
10 http://ecoursesonline.iasri.res.in/mod/page/view.php?id=17069
