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1.0 INTRODUCTION
Cold storages are meant to preserve the perishable commodities of food items for a longer
period with retention of the original colour, flavour and taste. However, each commodity or
item has certain life and they cannot be stored even in a cold storage for indefinite period.
Storage beyond certain period may not be economical as well since payment of rent of cold
storage increases the cost of the item. Hence, cold storages are used for high value items or
when prices crash down due to bumper crop or for such items which are grown during the
season but there is a demand round the year or for products like meat, fish or milk products
which are quickly perishable.
2.0 PRODUCT
Cold storages are being used for preservation of many food products since long. Their location
has to be strategic and they should have easy access. Cold storages have demand all over the
country. This note primarily looks into the prospects in Assam. Assam grows many varieties
of fruits and vegetables. Consumption of meat, fish, chicken etc. is also on the higher side.
Hence, a cold storage unit seems to have good scope.
5.4 Utilities
Power requirement shall be 60 HP whereas water requirement shall be 700-750 ltrs. per day.
Ammonia gas cylinders shall also be required. Diesel for generator set shall also be required.
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6.0 MANPOWER REQUIREMENTS
8.2 Machinery
A provision of Rs. 12.00 lacs is made as explained earlier.
Financial assistance in the form of grant is available from the Ministry of Food Processing
Industries, Govt. of India, towards expenditure on technical civil works and plant and
machinery for eligible projects subject to certain terms and conditions.
9.3 Utilities
The annual cost at 100% utilisation will be Rs. 6,00,000/-.
9.4 Interest
Interest on term loan of Rs. 16.40 lacs is calculated @ 12% per annum assuming repayment
in 5 years including a moratorium period of 1 year.
9.5 Depreciation
It is calculated on WDV basis @ 10% on building and 15% on machinery.
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10.0 PROJECTED PROFITABILITY
(Rs. in lacs)
No. Particulars 1st Year 2nd Year 3rd Year
A Installed Capacity -------- 1200 Tonnes -------
Capacity Utilisation 60% 75% 80%
Sales Realisation 12.60 15.75 16.80
B Cost of Production
Utilities 3.60 4.50 4.80
Salaries 1.74 2.10 2.40
Stores and Spares 0.30 0.45 0.54
Repairs & Maintenance 0.24 0.36 0.42
Selling & Administrative Expenses 0.48 0.66 0.80
Total 6.36 8.07 8.96
C Profit before Interest & Depreciation 6.24 7.68 7.84
Interest on Term Loan 1.80 1.47 1.01
Depreciation 2.50 2.16 1.87
Profit before Tax 1.94 4.05 4.96
Income-tax @ 20% 0.40 0.80 1.00
Profit after Tax 1.54 3.25 3.96
Cash Accruals 4.04 5.41 5.83
Repayment of Term Loan -- 3.75 3.75
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12.0 [A] LEVERAGES
Financial Leverage
= EBIT/EBT
= 5.52 ÷ 4.05
= 1.36
Operating Leverage
= Contribution/EBT
= 9.80 ÷ 4.05
= 2.41
Degree of Total Leverage
= FL/OL
= 1.36 ÷ 2.41
= 0.56
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