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OF
COLD STORAGE
-: PREPARED BY :-
VAKHARBHAG, SANGLI
3. Constitution : Proprietorship
OBJECTIVE: -
The purpose of this study is to explore the feasibility for setting up cold storage units
for storing items like Raisins, Turmeric, Vegetables and Milk Products in Maharashtra.
It is therefore desirable to set up a chain of cold and frozen food storage, especially,
at the major producing and consuming centers, if feasible.
There are many kind of vegetables and fruits which can be stored in cold storage for
periods ranging from 2 weeks to over eight months. The present study has been conducted,
mainly to explore the feasibility of setting up of a cold storage plant for the storage of
commodities like fruits, vegetables and other products in Sangli District.
The refrigerated storage which is includes the cold storage and frozen storage is one
of the best known methods of preservation of food stuffs to retain the food value and flavor.
Although refrigeration is an expensive process, the cold storage units of properly selected
capacities can be economically viable. Te economic concept of the cold storage is that the
storage cost must be less than the difference n price of the commodity stored, between flush
and lean season. The information on the storage, temperature, storage life and the post cold
storage periods of some fruits, vegetables etc. is given in the enclosed annexure.
In case of fruits and vegetables, the post cold storage period is an important
consideration for deciding whether the cold storage be located at the producing or the
consuming centers. Items like potatoes. Raisins and tamarind have a good post cold storage
life and therefore, storage of these commodities can be set up both at the producing and the
consuming centers.
PROPOSED PROJECT:
After having considered the need for the project, it has been proposed a cold storage
of 1000 MT capacity. This unit will categorize as a Small Scale Industry.
In view of the flexibility desired for storage of various products of slightly varying
conditions and different quantities it would be necessary to have a multi chamber
construction with differentiated and designated area for storage.
This project will be a micro scale enterprise as per GR of Govt. of Maharashtra and
MSME Act. Registration under MSME Act will be given by DIC after production. Other
registrations such as VAT, will be taken as and when required.
TECHNICAL KNOW-HOW:
The services of the consultants for designing the Plant and for monitoring during the
execution will be available. The staff for the operation of the plant also is available in the
region.
Land required for the project is around 1250 Sq. Mtrs. This location is selected being
located just around the National highway and on the brinks of 2 districts which are prominent
in the agriculture.
The cold storage building will include the cold chambers with a three floor structure,
precooling room, loading / unloading and drying shed, machine room, office, toilet block etc.
Cold Storage plants, mainly, being the units for preservation do not require any raw
material etc. for operation. The refrigeration plant works on a refrigerant medium which can
be Freon or ammonia. In India 95 % of the large sized cold storages designed for ammonia
refrigerant due to the simplicity or operation, maintenance and the lower cost of the
refrigerant which is needed only to make good to make good for the losses which may occur
during repairs and maintenance. Freon is, generally, used on smaller plants, which are
designed for automatic operation. Now that the freons have been identified as the gases
responsible for damaging ozone layer surrounding the earth’s atmosphere, the production of
Freon is being phased out gradually and as such the availability would pose a problem in the
coming years. The alternatives developed for certain Freons are still not available in many
parts of the world.
Water: - 10000 Ltrs/day. For Plant & Other consumption. The Water will be potable
and reasonably soft.
The electrical installation involves provision of standby power supply system with the
help of D. G. Set and main power supply from MSEB. The cost of main power supply involves
service line charges, Elect. Cabling, Elect. Control panel etc. other misc. items includes fans
for drying, fire fighting equipment, weigh scales, office furniture etc.
EFFLUENT DISPOSAL: -
There is no objectionable effluent generated in a cold storage plant and hence the
problem of effluent disposal does not arise. The water disposed out from the cooling system
and the domestic waste water will be used for gardening and tree plantation purposes.
MEANS OF FINANCE:
IMPLEMENTATION SCHEDULE:
All the above said activities will start after allotment of plot, and will be completed
within three years from allotment as the activities are overlapping and can be done parallely.
Financial Analysis:
Attached separately.
i. It is assumed that the unit will operate on for 365 working days in a year as like the
industries.
ii. The salary and wages for staff and labour has been taken into consideration on the
basis of prevailing market rates.
*****
OF
COLD STORAGE
Electrification 6.00
165.00
MEANS OF FINANCE :
165.00
23.10
3.54
Travelling 1.20
3.72
₹ Lacs
INTEREST :
13.80
Power 9.15
13.19 13.19
67.81
Less : T. L. Interest 13.80
Deperciation 23.10
40.62 40.62
D.S.C.R. 1.48
Note: -
Income Tax exempt for first 5 years being infrastructure system.
₹ Lacs
PARTICUALRS I II III IV V
Utilization % 80% 88.00% 96.80% 106.48% 117.13%
Rental Income 81.00 89.10 98.99 108.89 120.98
Net Profit After I. Tax prov. 18.93 27.93 37.18 46.31 55.96
₹ Lacs
I II III IV V
Sources of Funds
Dispossion of Funds
₹ Lacs
I II III IV V
Liabilities
Assets :
Note: -
Capital WIP denotes proposed Expansion in future. Digitally signed by CA
CA Shreyans Tejpal Shah
DN: cn=CA Shreyans
₹ Lacs
11.50%
BALANCE 120.00
BALANCE 96.00
BALANCE 72.00
BALANCE 48.00
BALANCE 24.00
BALANCE 0.00
₹ Lacs
₹ In Lacs
I II III IV V
Fixed Costs
Salaries & Wages : Variable : 80% 2.83 3.15 3.63 4.04 4.66
₹ In Lacs
Particulars I II III IV V
RATIOS
Sales 81.00 89.10 98.99 108.89 120.98
Growth in Sales 10% 11% 10% 11%
Gross profit Ratio 83.71% 83.67% 83.15% 83.11% 82.57%
PBDIT 64.09 70.46 77.81 85.54 94.45
PBDIT/sales 79.12% 79.08% 78.61% 78.56% 78.07%
Operating Profits/Sales 33.38% 44.79% 53.65% 60.75% 66.08%
PBT/Sales 33.38% 44.79% 53.65% 60.75% 66.08%
PAT/Sales 23.37% 31.35% 37.55% 42.53% 46.25%
Cash Accruals/ Sales 52.07% 53.25% 54.15% 55.27% 55.97%
Sales/Equity 1.56 1.31 1.10 0.90 0.76
Sales / TTA 0.55 0.64 0.72 0.75 0.76
21.53% 15.67% 10.64% 6.45% 2.92%
Interest Coverage (Interest/PBDIT)
PBDIT / Interest (Times) 4.64 6.38 9.40 15.50 34.22
TOL/Equity 1.85 1.06 0.53 0.20 0.00
Current Ratio (CA / CL) 0.26 0.73 1.34 1.18 #DIV/0!
Current Ratio excluding TL
NA NA NA NA NA
Instalments
CA / TTA (%) 4.18% 12.60% 23.35% 19.54% 2.58%
Inentory+Receivables as days of
NA NA NA NA NA
Net Sales
Bank Borrowings/Current Assets NA NA NA NA NA
RM content in sales NA NA NA NA NA
ROCE(PBDIT incl.Other
43.32% 50.38% 56.37% 58.86% 59.29%
income/TTA)