Poultry project report

PROJECT REPORT

for

LAYER BIRD

nos.)
(40,000 nos.)

NAYAGARH AGRO PROJECT S Pvt . Lt d.
(ATNAYAGARH)
(AT- KHOLA, KHANDAPADA, DIST – NAYAGARH

PROJECT CONSULTANTS

Prime Consultants & Services Pvt. Ltd.
Flat 3/A3, 3rd Floor, Lewis Plaza, Lewis Road,
B.J.B. Nagar, Bhubaneswar – 751 014
Phone : (0674) 2430582, Fax : (0674) 2430135,
Mobile : 9437014311, e-mail : primebbsr@gmail.com
Bhubaneswar * Rourkela * Delhi

FOR

OF

AT - KHOLA, KHANDAPADA, DIST – NAYAGARH, ODISHA

PROJECT CONSULTANTS

Prime Consultants & Services Pvt. Ltd.
Flat 3/A3, 3rd Floor, Lewis Plaza, Lewis Road,
B.J.B. Nagar, Bhubaneswar – 751 014
Phone : (0674) 2430582, Fax : (0674) 2430135,
Mobile : 9437014311, e-mail : primebbsr@gmail.com
Bhubaneswar * Rourkela * Delhi

NAYAGARH AGRO FARM
( A Unit of Nayagarh Agro Projects (P) Ltd.)

INDEX
CHAPTER

DESCRIPTION

PAGE NO.

1

HIGHLIGHTS OF THE PROPOSAL

1

2

HISTORY AND BACKGROUND

10

3

RESUME OF PROMOTERS

13

4

RESUME OF KEY PERSONS

17

5

INFRASTRUCTURE, INPUTS & ORGANISATION

20

6

LAYER FARMING

25

7

LAYER BREED BV300

40

8

MARKET & MARKETING STRATEGY

41

9

FINANCIAL & ECONOMIC EVALUATIONS

50

ANNEXURE
1

PROJECT COST & MEANS OF FINANCE

1.1

DETAILS OF BLOCK CAPITAL

1.2

PRELIMINARY & PRE-OPERATIVE EXPENSES

1.3

ASSESSMENT OF WORKING CAPITAL

2

PROJECTED COST OF PRODUCTION AND PROFITABILITY

2.1

ASSUMPTION FOR COMPUTATION OF PROFITABILITY

2.2

COMPUTATION OF SALARIES

2.3

INTEREST & REPAYMENT SCHEDULE

2.4

COMPUTATION OF DEPRECIATION

2.5

COMPUTATION OF INCOME TAX

2.6

FLOCK SCHEDULE

2.7

STATEMENT OF INCOME

2.8

RAW MATERIALS

2.9

VALUATION OF CLOSING STOCK

2.10

FEED SAMPLE FORMULAE & FEED COST

3

PROJECTED FUND FLOW STATEMENT

4

PROJECTED BALANCE SHEET

5

PROJECTED BREAK EVEN ANALYSIS

6

PROJECTED INTERNAL RATE OF RETURN (IRR)

7

PROJECTED SECURITY MARGIN & ASSET COVERAGE RATIO

8

PROJECTED DEBT SERVICE COVERAGE RATIO (DSCR)

9 & 10

PROJECTED SENSITIVE ANALYSES : DSCR

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NAYAGARH AGRO FARM

CHAPTER – 1

HIGHLIGHTS OF THE PROPOSAL
1. NATURE OF INDUSTRY

:

POULTRY (LAYER) FARMING

2. NAME AND CONSTITUTION

:

NAYAGARH AGRO PROJECTS PVT. LTD.

3. DATE OF INCORPORATION

:

20th August 2013

4. NATURE OF ACTIVITIES

:

Production of Eggs & Allied Agro Products

5. REGISTERED OFFICE

:

Plot No. - 81, Goutam Vihar
Saradeipur, NH-203,
Dhauli Square,
Bhubaneswar – 751002, Odisha
Mobile: +91 9338774550
E-mail: nappl.nayagarh@gmail.com
Website: www.nappl.co.in

6. FARM LOCATION

:

At : Khandapada NAC
Mouza : Khola, Khandapada
Nayagarha , Pin -752077
Odisha

7. FARM AREA

:

4.42 Acres (17,887 Sq.mtr.)

8. LAYER BREED

:

B V 300

9. TOTAL BIRD CAPACITY

:

Layer

: 40,000 (10,000 X 4) (Four Sheds)

Grower : 10,204 X 1 (One Shed)
Chicks : 10,560 X 1 (One Shed)
Total
10. EGGS PRODUCTION

:

: 60764 birds

1,24,80,000 nos.
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NAYAGARH AGRO FARM

11. NAME OF PROMOTER / DIRECTORS

Name of Directors

:

Qualification Responsibility

Work Experience

General

Panigrahi (Managing

M.A. , L.L.B.

Director)

Managerial Experience of 6 years

Management,

in Industrial Sector and Proprietor

Finance

Mrs. Madhumita

of M/S Shuvam Engineers for last
12 years.

Mrs. Babita Pradhan
(Director)
Mr. Prafulla Ku Bhoi
(Director)

Graduate

HR & Administration Proprietor of M/S M.S Automobile
spare parts for last 3 years.

Graduate

Stocks & Marketing

last 20 years

Mr. Debasis Behera
(Director)

Working as Eggs distributor for

Graduate

Production & Farm

Work experience in agricultural

Management

farming, dairy and poultry
farming for last 15 yrs.

12. MANAGERIAL KEY PERSONS :

Name of Key
Persons

Qualification

Responsibility

Work Experience
32 year Experience as Department
Head of Pathology

Dr. A.G RAO
(Retd. Professor)

BVSc, MVSc, PhD

Technical

(Orissa Veterinary College
Orissa
College)

Consultant

Presently Technical consultant for
i) Pasupati Pvt Ltd.
ii) Eastern Hatcheries
iii) Suguna Poultry Products Ltd.
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NAYAGARH AGRO FARM

Name of Key
Persons

Qualification

Responsibility

Work Experience

B.Sc, Diploma in
Telecommunication
Mr Rabinarayan Hardware and

Technical &

Promoter of M/S M.S. InfoTech for

Pradhan

Production

last 9 years.

Networking.
M.Sc in Agriculture
Engg.
Degree in Mechanical

Mr Manoranjan
Panda

Engineering
MBA ( Operational
Management)

Managerial Experience of 7 years in
Marketing &

Industrial Sector.

Finance

Promoter of M/S MRP Group of
Industries for last 16 years.

PGDCMIS,PGDMM
Mr. Satya
Ranjan Pradhan

B.A. Utkal University
Certificate Course in
Poultry

Mr. Deepak Ku B.A. Utkal University
Behera

Marketing

Certificate Course in
Poultry

Working as promoter of a poultry
farm for 15 years

Production & Farm Working as
Management

Supervisor production,

farm management for last 16 year.

Worked as an Admin assistant in Tata
Mr. Birendra Ku B.A. Utkal University
Sethi

P.G.D.C.A.

Supervisor

Consultancy Ltd. for 4 years.
Ltd
Working at Supervisor in MEP since 2
years.

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NAYAGARH AGRO FARM

13. ASSOCIATE CONCERN :

A. SUBHAM ENGINEERING
(Proprietor – Mrs. Madhumita Panigrahi)
Deals in Industrial and Heavy Engineering Spares
Address : Plot – 70, ‘D’ Brahmeswar Patna,
Tankapani Road, Khurda
Tel : +91 674 243956
(Rs. In Lacs)
YEAR

TURNOVER

PROFIT

NET WORTH

2010-11 (Audited)

105.19

4.35

20.07

2011-12 (Audited)

120.16

4.98

23.55

2012-13 (Audited)

132.16

5.51

27.07

2013-14 (Estimated)

145.20

6.07

31.32

2014-15 (Projected)

159.73

6.81

35.97

B. M.S. AUTOMOBILES
(Proprietor – Mrs. Babita Pradhan)
Deals in automobile spare parts
Address: HIG -22, Phase -1,
Kolathia, HB Colony,
Khandagiri, Bhubaneswar
(Rs. In Lacs)
YEAR

TURNOVER

PROFIT

NET WORTH

2010-11 (Audited)

23.21

1.86

8.63

2011-12 (Audited)

29.78

2.40

10.54

2012-13 (Audited)

34.51

2.81

12.84

2013-14 (Estimated)

40.50

3.45

15.30

2014-15 (Projected)

48.20

4.02

19.10

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NAYAGARH AGRO FARM

14. INFRASTRUCTURE

a. Land

:
:

4.42 Acres (17,887 Sq.mtr.) of Agricultural Land taken
on long term lease from Mr. Manorajan Panda, General
Manager of the company for a period of 15 years.

b. Power

:

CESCO

c. Water

:

Suitable Ground water is available and adequate for the
Project.

d. Transport

:

The unit enjoys the proximity to the different modes of
transportation facilities.

15. MARKET

:

Eggs demand in our state is way ahead of the Eggs
produced. Now demand of eggs has increased through
introduction of Mid-Day-Meal Programme of Central
Govt. The management also has a “Marketing
Guarantee Certificate” from OPOLFED (Orissa State
Poultry Products Co-operative Marketing Federation
Ltd.).

16. PROMOTERS AND
MANAGEMENT

:

The management of the unit is vested on the Board of
Directors of the company and the managerial key
persons hired by the company. The promoters are
dynamic with sufficient resources and having vast
business experience in their relevant fields. They are
capable enough to run the project smoothly and
profitably.
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NAYAGARH AGRO FARM
17. ADVANTAGES OFTHE PROJECT :

The promoters are financially sound and are in a
position to meet their contribution to the project.
They have already acquired the land.
In the primary sector, Agriculture provides about 100
to 120 days employment. Scanty land holding, land
fragmentation and seasonal Agriculture are not able
to provide full employment to the work-force which
in turn creates unemployment in disguise. Poultry
farming can be a viable option to overcome the issue.
Poultry farming require less area with high return
than any other Animal Husbandry and Agriculture
activities.
Land topography & soil fertility is never a criterion
for Poultry like Agriculture.
Proven Technology and already in use successfully all
over the country.
Easy and ready availability of input materials,
manpower and other infrastructure facilities like
Road and Power Source.
Huge demand of eggs not only in our state but also in
other states. Ready market for the produced eggs.
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NAYAGARH AGRO FARM

18. PROJECT COST

: Rs. 272.40 Lakhs

19. MEANS OF FINANCE

:

Promoters’ Contribution

: Rs. 97.40 Lakhs

Term Loan from Bank

: Rs. 175.00 Lacs

20. WORKING CAPITAL
REQUIREMENT

: Rs.142.11 Lakhs

21. WORKING CAPITAL
LIMIT FROM BANK

: Rs. 104.00 Lakhs

22. FINANCIAL INDICATORS

:

Promoters’ Contribution : 35.76 %
Debt Equity Ratio

: 1.80 : 1

DSCR

: 2.02

Break-Even-Point

: 75.23% of Projected Sales (In First Year)

20.11% of Capacity Sales (In First Year)
IRR

: 16%

PAYBACK PERIOD

: 5 YEARS

23. MANPOWER REQUIREMENT :

Technical

: 3

Administrative

: 2

Security Guard

: 2

Skilled Workers

: 10

Total

----: 17

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NAYAGARH AGRO FARM
Ltd.

(Rs. In Lacs)

24. TURNOVER

:
YEAR

TURNOVER

PROFIT

2014-15 (Projected)

125.42

11.23

2015-16 (Projected)

452.55

35.65

2016-17 (Projected)

469.06

41.02

2017 - 18 (Projected)

469.06

42.91

2018 - 19 (Projected)

469.06

45.29

PROFIT

41.02

42.91

45.29

35.65

11.23

2014
2014-15
2015-16
2016-17
2017 - 18
2018 - 19
(Projected) (Projected) (Projected) (Projected) (Projected)

TURNOVER
452.55

469.06

469.06

469.06

125.42

2014
2014-15
2015-16
2016-17
2017 - 18
2018 - 19
(Projected) (Projected) (Projected) (Projected) (Projected)

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NAYAGARH AGRO FARM

The unit has estimated to achieve a turnover of Rs.125.42 lacs in the year 2014-15 and Rs.
452.55 lacs in the year 2015-16. In order to achieve the estimated turnover, the unit requires
Cash Credit Limit of Rs.104.00 lacs and Term Loan of Rs. 175.00 lacs.
25. MAJORE CUSTOMER

:

CoOrissa State Poultry Products Co-operative
Marketing Federation Ltd. (OPOLFED)
A GOVT. OF ODISHA ORGANISATION
LAXMISAGAR, BHUBANESWAR – 751006
PH. NO : +91 674 2570286/3267411
WEBSITE: WWW.OPOLFED.COM
E-MAIL: OPOLFED1976@YAHOO.COM

26. MAJORE SUPPLIERS

: Eastern Hatcheries Pvt. Ltd.,
(SUPPLIER OF CHICKS)
N-4/F-39, IRC VILLAGE,
BHUIBANESWAR – 751015

Pasupati Feeds
C-95, NEW INDUSTRIAL ESTATE, JAGATPUR,
CUTTACK, ORISSA 754021
PHONE: (0671) 2490714
PASUPATIFEEDS@DATAONE.IN

27. PROJECT (TECHNICAL)
CONSULTANT

: Likhita Group of Industries
Industries
(SUPPLIER OF CAGES)
PLOT NO: A-15,
GANDHINAGAR,
IDA KUKATPALLY HYDERABAD -37,
ANDHRA PRADESH, INDIA

Lakshmi Wire Mesh
(SUPPLIER OF FEED MACHINARY, WIRE & CAGES)
BERHAMPUR – 7, NIYATI VIHAR
JAGANNATH JUNCTION,
DIST : GANGAM, ODISHA

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NAYAGARH AGRO FARM

CHAPTER - 2

HISTORY & BACKGROUND

1.

Background :
Poultry Plays important role in
India as egg and meat are rich source of
proteins, vitamins and minerals. Egg not
only is the rich but also the cheapest
source of energy, vitamins, proteins and
minerals. In last two decades poultry
has

made

tremendous

strides

particularly in the private sector with
the result that India is now self sufficient with regard to requirement of high quality
breeding, stocks, modern poultry equipment, availability of medicines and vaccines and
technically skilled manpower. With the annual growth of 7-8% in the egg industry, India
stands 3rd in the world with the annual production of 63 billion eggs approximately.
Having a per capita egg consumption of 52 eggs, India still stands much below the figures
recommended by The National Committee of Human Nutrition (per capita egg
consumption of 180 eggs). With the growing demand and consumption, poultry industry
is having a good future waiting for it.

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NAYAGARH AGRO FARM

With rapid growth in population providing food security has taken the Govt. as
well as planners in a quandary. The availability of land being limited, increased
production in Agriculture front has become a matter of concern for every Government. It
cannot be gainsaid that, Agriculture production alone can meet the demand of human
population. In this context production through Poultry sector has become centre stage as a
means of alternative source of protein.
Total poultry population(Laying)

22 crores approx.

Total Egg Production

17 crores approx.

Employment provided

5 millions approx.

Per capita egg consumption

52 eggs approx.

Per capita meat consumption

2.5 KGS approx.

Per capita world egg consumption

124 eggs approx.

Per capita world meat consumption

5.9 KGS approx.

Value of poultry industry
Broiler Production

2.

75000 crores approx.
2.8 Million Tonnes approx.

Scope
Poultry and Poultry products constitute an important component of human diet in
most of the developing countries of the world. This consumption is also increasing at a
rapid rate due to low fat content, easy availability & cost effectiveness.
Poultry is the least cost alternative only next to fish & produces more of animal
protein from the same amount of feed compared to milch Cow, Sheep, Goat & Pig.

11
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NAYAGARH AGRO FARM

Two eggs provide 160 calories of energy and more than 20% of the daily
requirement of proteins, Vit A, D & B12, Riboflabin, Folic acid, Pantothenic acid,
Phosphorus, Iodine along with fat.
According to Nutritional Advisory committee of India at least half an egg should be
made available to an average individual which workout to be 180 egg / annum.
Poultry farming require less area with high return than any other Animal
Husbandry and Agriculture activities.
Land topography & soil fertility is never a criterion for Poultry like Agriculture.
Poultry farming involves high grade sophisticated technology with higher
profitability for which younger generation prefer this activity as their occupation than any
other Agriculture & Allied activities.
In the primary sector, Agriculture provides about 100 to 120 days employment to
the rural poor. Scanty land holding, land fragmentation and seasonal Agriculture are not
able to provide full employment to the work-force which in turn creates unemployment in
disguise. Poultry farming can be a viable option for rural poor to overcome the issue.

12
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NAYAGARH AGRO FARM

CHAPTER - 3

RESUME OF PROMOTERS
The promoters of the unit are highly experienced in business administration and also
financially sound. He is capable enough to run the unit smoothly and there experience make
the unit run in the track of profitability. Brief bio data of the promoter is given below:

Mrs. Madhumita Panigrahi (Managing Director)
a. Name

: Mrs. Madhumita Panigrahi

b. Father’s Name

: Sri Radha Ramana Panigrahi

c. Date of Birth

: 12/02/1975 (38 Years)

d. PAN No

: APSPP2345C

e. Gender

: Female

f. Address (Permanent)

: 70D, Bramheswar Patana

Present Address

: Plot No. - 81,

Saradeipur, NH-203
Dhauli Square,
Mobile: +91 9338774540
g. Educational Qualification : M.A. ,
L.L.B.
h. Work Experience

: Managerial Experience of 6 years in Industrial Sector.

Promoter of M/S Shuvam Engineers for last 12 years.
i.

Annual Income (in Rs.)

: 5 lacs

13
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NAYAGARH AGRO FARM

Mrs. Babita Pradhan (Director)

a. Name

: Mrs. Babita Pradhan

b. Father’s Name

: Mr. Kalpataru Mallick

c. Date of Birth

: 01/01/1980 (33 Years)

d. PAN No

: BZZPP6758F

e. Gender

: Female

f. Address (Permanent )

: Khakhara, PO: Govindpur

Kendrapara,Odisha
Phone No. – +91-8457875498
Email: babita_1972@rediffmail.com
Present Address

: HIG22, Phase-1,

Kolathia Housing Board Colony, Khandagiri
Khorda, Odisha
Mobile No: +91-9337326990
g. Educational Qualification : Bachelor in Arts (Utkal University)

h. Work Experience

: Promoter of M/S M.S Automobile (Deals in Spare

Parts)
Parts) for last 3 years .

i.


: 3 lacs

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NAYAGARH AGRO FARM

Mr. Prafulla Kumar Bhoi (Director)
a. Name

: Mr. Prafulla Kumar Bhoi

b. Father’s Name

: Mr. Bhaskar Bhoi

c. Date of Birth

: 01/01/1967 (46 Years)

d. PAN No

: BTMPB9311E

e. Gender

: Male


: Gyana Nagar, Huda Bhoi Sahi

Old town,Bhubaneswar – 751002
Khorda, Odisha
Mobile No: +91-9938839489
g. Educational Qualification : Graduate
h. Work Experience

: Working as eggs distributor for last 20 years

i.

: 2 lacs


15
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NAYAGARH AGRO FARM

Mr. Debasis Behera (Director)
a. Name

: Mr. Debasis Behera

b. Father’s Name

: Mr. Purnachandra Behera

c. Age

: 36 Years

d. Gender

: Male

e. Address

: Bijipur, Tamando
Khandagiri, Bhubaneswar
Khurda, Odisha

f. Educational Qualification : B.A
g. Work Experience

: Work experience in agricultural farming, dairy and poultry
farming for last 15 yrs.

h. Annual Income (in Rs.)

: 2 lacs

.

16
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NAYAGARH AGRO FARM

CHAPTER - 4

RESUME OF KEY PERSONS
The Key Persons of the project are highly experienced in Poultry farming and also technically
sound in this field. They are capable enough to run the project smoothly and profitability. Brief
bio-data of the Key persons are given below:

Dr. A.G . RAO
To work in a highly competitive organization, where I can exhibit my skills & achieve my
goals along with the organizational goals preferably in the field of Technical & production
consultant.
a. Name

: Dr. A.G RAO (Retd. Professor)

b. Father’s Name

: Mr. A. Appa Rao

c. Date of Birth

: 15/06/1944

d. Gender

: Male

e. Address (Permanent )

: 3/D1, Bishnupriya Apartment,
Jayadev Vihar, Bhubaneswar
Dist: Khurda, Orissa,
Mobile: 993754909
Email: agro44@gmail.com

f. Educational Qualification : BVSc, MVSc, PhD
g. Work Experience

: 32 year Experience in Department Head of Pathology
College,
(Orissa Veterinary College Reg No 987)
Technical consultant in
i)
ii)

Eastern Hatcheries

iii)

h. Annual Income (in Rs.)

Pasupati Feeds Pvt. Ltd.
Suguna Poultry Products Ltd.

: 5 lacs
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NAYAGARH AGRO FARM

Mr Rabinarayan Pradhan
To use my analytical, conceptual and technical skills to strive towards excellence in a
constantly evolving and intellectually stimulating organization. He believe in completing
whatever he has been assigned and maintaining the highest possible standards of productivity,
quality and performance that is expected of me.
a. Name

: Mr Rabinarayan Pradhan

b. Father’s Name

: Sri Bepra Charan Pradhan

c. Date of Birth

: 20th June 1975 (39 Years)

d. PAN No

: BGFPP6945R

e. Gender

: Male


: Khakhara, PO: Govindpur
Kendrapara,Odisha

Present Address

: HIG22, Phase-1,
Kolathia Housing Board Colony, Khandagiri
Mobile No: +91-9337326990
Email: rabimp2@rediffmail.com

g. Educational Qualification : M.Sc in Agricultural Engineering.
Bachelor in Science from Utkal University in 1993.
Diploma in Hardware Networking
+2 Sc. from kharasorta Mahavidyalaya in 1990.
H.S.C. from Godabarish high School in 1988.
h. Work Experience

: Working as proprietor at M/S M.S. Info Tech till continue

i.

: 4 lacs


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NAYAGARH AGRO FARM

Mr.
Mr. Manoranjan Panda
a. Name

: Mr Manoranjan Panda

b. Father’s Name

: Sri Bhagaban Panda

c. Date of Birth

: 15/08/1969(44 Years)

d. PAN No

: AAQPP8244D

e. Gender

: Male


: Near Police Station
At/PO/Dist : Nayagarh
Pin : 752069, Odisha

Present Address

: Saradeipur, NH -203
Bhubaneswar -751002
Odisha
Ph No: +91 9338774550
Email : mrp_group@gmail.com

g. Educational Qualification : Degree in Mechanical Engineering
MBA (Operational Management)
PGDCMIS, PGDMM
h. Work Experience

: Managerial Experience of 7 years in Industrial Sector.
Work as promoter in M/S MRP Group of Industries for last
16 years.

i.


: 6 lacs

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NAYAGARH AGRO FARM

CHAPTER - 5

INFRASTRUCTURE, INPUTS & ORGANISATION
Land And Site Development
The Promoters have 4.420 Acres of land situated at Mouza - Khola, Khandapada,
Dist. - Nayagarh, Odisha to set up the Layer farm of 40,000 birds capacity. The land is
sufficient for the proposed unit.
Infrastructure and other utility services are available, besides, cheap and abundant
semi-skilled and unskilled labours are available from nearby villages and skilled personnel
are already hired.

Infrastructure To be Built
The summary of the assessment of the infrastructure to be build at the site are
provided in below table:

No. Infrastructure

Description

1

Four Sheds

Layer Sheds

Each Shed of – 197’ * 38’ * (19’+4’)
Total Area - 30,000 sq ft(appx)
Total bird Capacity - 40,000
ACC structure with pillar

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NAYAGARH AGRO FARM

No. Infrastructure

Description

2

One shed

Grower Shed

Size – 175’ * 38’ * (17’+4’)
Total Area – 6650
3

Chick Shed

One shed
Size – 138.5’ * 38’ * (16’+4’)
Total Area – 5260sq ft

4

Feed Storage

One Structure

Area

Size – 67’ * 30’
Total Area – 2000 sq ft
Total feed capacity – 1,50,000 KG
ACC structure

5

Egg Store room

One Structure
Size - 50’ * 30’
Area - 1500sq ft
Egg Capacity - 1,50,000(5 days stock)
ACC Structure

6

Office Room

Single Structure
Size - 32’ * 25’
Area - 800sq ft
ACC structure

7

Labour Room

Single Structure
Size - 160’ * 20’
Area – 3200
Accommodation Capacity – 16 Persons
ACC Structure
21
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NAYAGARH AGRO FARM
Ltd.

(Typical Cross Section of Shed Structure)

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NAYAGARH AGRO FARM

Plant And Machinery
The requirements of plant and machinery have been properly estimated by the
organization on the basis of negotiations, quotations and discussions with the suppliers.
The rates considered are comparable to the prevailing market prices of the same. The total
cost of plant & machinery has been estimated at Rs. 21.51 lacs. And the details of which is
given below :

Sl
No.

Specification/ Suppliers

1.

Pump Set (2 Nos.)

2.

Pipelines @ Rs. 6.20 per Bird

3.

Quantity

Rate

Amount

[Rs.]

[Rs.]

2

30,000

60,000

60,724

6.20

376,489

Overhead Tank - 2 Nos.

2

100,000

200,000

4.

Feed Machineries

1

566,000

566,000

5.

Sprinklers & Foggers@ Rs. 5.20 per Layer

60,724

5.20

315,765

6.

D.G. Set (100 KVA)

1

500,000

500,000

7.

Refrigerator

1

30,000

30,000

TOTAL

2,048,254

Packing, Forwarding, Transportation, Insurance,
Loading-Unloading, Errection, Testing & Commissioning ( 5 % of above)

102413
2150667

Utility/ Misc. Fixed Assets
These include Electrical Installation, Furniture and Fixtures, Utility Assets like Deep
Litter Equipments and Cages, Weighing Machine, Telephone, Computers, and Equipment
etc. The total cost of Electrical Installation & Misc. fixed assets has been estimated at
Rs.67.79 lacs. The detail estimate of miscellaneous fixed assets is given in Annexure – 1.1D
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PrePreliminary And Pre-Operative Expenses
The preliminary and pre-operative expenses include cost of project report,
Processing Charges, interest during construction, commissioning. These have been
estimated at Rs.9.12 lacs. The detail estimate of preliminary and pre-operative expenses is
given in Annexure – 1.2

Organisation
The promoter directors of the company are the key persons to organise and manage
the unit. They will look after the procurement of orders, finance and marketing part of
the business. However, the actual production will be done by the experienced and skilled
operators. The detailed list of manpower requirement is given in Annexure – 2.2.

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CHAPTER – 6

LAYER FARMING
A. Principles of Poultry Husbandry
There are a number of requirements by which animals should be managed so that the
best performance is achieved in a way acceptable to those responsible for the care of the
animals and to the community generally. These requirements are the keys to good
management and may be used to test the management of a poultry enterprise in relation to
the standard of its management. These requirements are also called Principles.
The importance of each Principle changes with the situation and thus the emphasis
placed on each may alter from place to place and from time to time. This means that, while
the Principles do not change, the degree of emphasis and method of application may change.
Every facet of the poultry operation should be tested against the relevant principle(s).
The Principles of Poultry Husbandry are:

• The quality and class of stock
If the enterprise is to be successful it is necessary to use stock known to be of good
quality and of the appropriate genotype for the commodity to be produced in the
management situation to be used. The obvious first decision is to choose an egg type
for egg production. However, having made that decision, it is then necessary to
analyse the management situation and market to select a genotype that suits the
management situation and/or produces a commodity suitable for that market. A good
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example is that of brown eggshells. If the market requires eggs to have brown shells,
the genotype selected must be a brown shell layer. Another example would be to
choose a genotype best suited for use in a tropical environment. The manager must
know in detail the requirements of the situation and then select a genotype best suited
to that situation.

• Good husbandry
husbandry
The following are of major importance when considering the health, welfare and
husbandry requirements for a flock:

Confine the birds
Confining the birds provides a number of advantages:
Provides a degree of protection from predators
Reduces the labour costs in the management of the birds
Increases the number of birds that can be maintained by the same labour force
Reduces the costs of production
Better organisation of the stocking program
Better organisation management to suit the type and age of the birds housed
Importantly, the confinement of the birds at higher stocking densities has a number of
disadvantages also including:
Increases the risk of infectious disease passing from one bird to another
Increases the probability that undesirable behavioural changes may occur
Increases the probability of a significant drop in performance
Birds housed at very high densities can often attract adverse comments

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Protection from a harsh environment
A harsh environment is defined as one that is outside of the comfort range of the
birds. In this context high and low temperature, high humidity in some circumstances,
excessively strong wind, inadequate ventilation and/or air movement and high levels of
harmful air pollutants such as ammonia are examples of a harsh environment. Much effort is
made in designing and building poultry houses that will permit the regulation of the
environment to a significant degree.
It is the responsibility of those in charge, and responsible for, the day-to-day
management of the birds that the environment control systems are operated as efficiently as
possible. To this end, those responsible require a good knowledge of the different factors that
constitute the environment and how they interact with each other to produce the actual
conditions in the house and, more importantly, what can be done to improve the house
environment.

Welfare needs
A successful poultry house has to satisfy the welfare needs of the birds which vary
with the class, age and housing system. Failure to satisfy these needs will, in many cases,
result in lower performance from the birds. These needs include:
The provision of adequate floor space with enough headroom
The provision of good quality food with adequate feeding space
The provision of good quality water with adequate drinking space
The opportunity to associate with flock mates
The elimination of anything that may cause injury
The elimination of all sources of unnecessary harassment
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The maintenance of good health
The presence of disease in the poultry flock is reflected by inferior performance. It
is essential that the flock is in good health to achieve their performance potential. There are
three elements of good health management of a poultry flock. These are:

I.
II.
III.

The prevention of disease
The early recognition of disease
The early treatment of disease

Prevention of disease
Preventing the birds from disease is a much more economical way of health
management than waiting for the flock to become diseased before taking appropriate action.
There are a number of factors that are significant in disease prevention. These are:
1. Application of a stringent farm quarantine program:
The isolation of the farm/sheds from all other poultry.
The control of vehicles and visitors.
The introduction of day old chickens only onto the farm.
The prevention of access to the sheds by all wild birds and all other animals
including vermin.
The provision of shower facilities and clean clothing for staff and visitors.
The control of the movement of staff and equipment around the farm.
2. The use of good hygiene practices:
:
The provision of wash facilities for staff, essential visitors and vehicles prior to
entry.
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The use of disinfectant foot baths at the entry to each shed.
The thorough cleaning and disinfection of all sheds between flocks.
Maintaining the flock in a good state of well being by good stockmanship,
nutrition and housing.
The use of a suitable vaccination program.
The use of a preventive medication program.
The use of monitoring procedures to keep a check on the disease organism
status of the farm, to check on the effectiveness of cleaning and sanitation
procedures and to test the immunity levels to certain diseases in the stock to
check the effectiveness of the vaccination program.

The early recognition of disease
Early recognition of disease is one of the first skills that should be learned by the
poultry flock manager. Frequent inspection of the flock to monitor for signs of sickness are
required. It is expected that inspection of all the birds is the first task performed each day, to
monitor for signs of ill health, injury and harassment. At the same time feeders, drinkers and
other equipment can be checked for serviceability. If a problem has developed since the last
inspection, appropriate action can be taken in a timely manner.

The early treatment of disease
If a disease should infect a flock, early treatment may mean the difference between
a mild outbreak and a more serious one. It is important that the correct treatment be used as
soon as possible. This can only be achieved when the correct diagnosis has been made at an
early stage. While there are times when appropriate treatment can be recommended as a
result of a field diagnosis i.e. a farm autopsy, it is best if all such diagnoses be supported by a
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laboratory examination to confirm the field diagnosis as well as to ensure that other
conditions are not also involved. When treating stock, it is important that the treatment be
administered correctly and at the recommended concentration or dose rate. Always read the
instructions carefully and follow them. Most treatments should be administered under the
guidance of the regular flock veterinarian.

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B.

Nutrition

Diets may be formulated for each class of stock under various conditions of
management, environment and production level. The diet specification to be used to obtain
economic performance in any given situation will depend on factors such as:
1. The cost of the mixed diet
2. The commodity prices i.e. the income
3. The availability, price and quality of the different ingredients
Maximising production is not necessarily the most profitable strategy to use as the
additional cost required to provide the diet that will give maximum production may be
greater than the value of the increase in production gained. A lower quality diet, while
resulting in lower production may bring in greatest profit in the long term because of the
significantly lower feed costs. Also the food given to a flock must be appropriate for that class
of stock – good quality feed for one class of bird will quite likely be unsuitable for another.
The following are key aspects in relation to the provision of a quality diet:
1. The ingredients from which the diet is made must be of good quality.
2. The weighing or measuring of all ingredients must be accurate.
3. All of the specified ingredients must be included. If one e.g. a grain is unavailable, the diet
should be re-formulated. One ingredient is not usually a substitute for another without reformulation.
4. The micro-ingredients such as the amino acids, vitamins and other similar materials
should not be too old and should be stored in cool storage – many such ingredients lose
their potency over time, and particularly so at high temperatures.
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5. Do not use mouldy ingredients – these should be discarded. Mould in poultry food may
contain toxins that may affect the birds.
6. Do not use food that is too old or has become mouldy. Storage facilities such as silos should
be cleaned frequently to prevent the accumulation of mouldy material.

The practice of good stockperson ship
The term “stockperson ship” is difficult to define because it often means different
things to different people. However, “stockperson ship” may be defined as ‘the harmonious
interaction between the stock and the person responsible for their daily care’. There is no
doubt that some stock people are able to obtain much better performance than others, under
identical conditions. The basis of good stockperson ship is having a positive attitude and
knowledge of the needs and behaviour of the stock under different circumstances, of
management techniques and a willingness to spend time with the stock to be able to react to
any adverse situations as they develop to keep stress to a minimum. Having the right attitude
is also a very important element. The stockperson who spends as much time as possible with
the stock from day old onwards by moving among them, handling them and talking to them,
will grow a much quieter bird that reacts less to harassment, is more resistant to disease and
performs better.

techniques
The maximum use of management techniques
There are a number of different management techniques available for use by
stockpersons that, while not essential for the welfare of the stock, do result in better
performance. Examples of these are the regulation of day length, the management of live
weight for age and of flock uniformity. The good manager will utilise these techniques
whenever possible to maximise production efficiency and hence profitability of the flock.
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C. Layer Farm Sequence
A standard procedure is
followed for the Layer Farm Sequence.
This procedure starts when female
chicks

are

raised

into

pullets for

commercial egg production. This stage
is called ‘rearing’, and there are several
common rearing systems. Some farms
raise layer chicks on a litter floor in a shed similar to a meat chicken shed. Other pullets are
either finished off or reared entirely in wire-floored cages.

(DayBrooding (Day-old to 8 weeks)
When a hen sits still for a
prolonged period without eating or drinking
normally, she is said to be ‘broody’. This is a
normal process during which the hen stops
producing eggs in order to incubate a nest
full of eggs. When the eggs hatch the hen
then cares for the chicks by keeping them
warm and finding feed and water for them. Modern strains of chicken have been selected not
to go broody so that more eggs are laid over a period of time.

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Ltd.

When rearing chicks commercially the aim is to do the same thing as the hen. The
stage of life when chicks need some additional heat is called the brooding stage. It lasts up to
six weeks, depending on the temperature of the environment until the chicks can control
ding
their body temperature themselves. From day old they usually receive chick starter feed
day-old
which aims to ensure they have plenty of protein (19%) and energy for body growth.

Growing (8 to 20 weeks)
Once chicks can control
their body temperature they still
need

to

be

protected

from

climate extremes. At this stage they
receive pullet grower feed which is
less expensive and contains only
15% to 17% protein and 7% less
energy than the starter feed.
er
Beak trimming and some vaccinations are done during the grower stage to prepare
the birds for their adult life as laying hens. Anything that limits growth at this time can affect
their ability to lay well. However, excessive feeding at this time can be harmful, again leading
an
to poor production.
Restriction to feed supply to birds during growing stops them from growing at a
fast rate and results in both feed savings and increased egg production when the birds
mature. Careful weekly weighing of the birds is essential to restrict body weight and work

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out how even the flock is growing. Breeding companies recommend what weight birds
should be at each age.

Moving
Pullets are usually moved into their laying quarters, at 16-18 weeks of age, before
they reach sexual maturity. This ensures that they are settled in before egg production begins.
Handling birds at any time must be done with care to avoid injury. As pullets mature into
laying hens they are fed a layer ration designed to enable them to perform best.

Adult layer (20 to/up to 72 weeks)
Adult hens are the real workers
of the industry.

For best performance

they need to be fed carefully and kept in a
house at 21-28oC. This means that hen
houses are designed to keep as near as
possible to this temperature year round.
The hens are checked regularly to monitor their health and medicines may be administered
as needed. Tinted egg strains usually require less feed (105g feed/hen/day) than brown egg
strains (120g feed/hen/day).
The quality of feed provided to hens may be varied for the level of production. Hens
can need more nutrients just before and during their peak production than at other times.
This is called phase feeding. It can be economical to adjust rations for such high demand
periods.

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Egg Collecting and grading
It takes about 26 hours for each
egg to develop and each hen lays an egg a
little later each day. This is not an exact
thing and most eggs are laid in the
morning.

Eggs

should

be

collected

regularly and transferred from the hen
house to an egg room where they are
graded or checked for weight and for damaged shells. A sample of eggs is often broken open
to check internal quality. Eggs are packed into cartons for 12 eggs or trays of 30 eggs for sale.
Prices vary with egg size, so eggs must be separated on the basis of egg weight. Hand
gathered eggs are preferred than the mechanically gathered.

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D. Supply industries
Supply industries refers to a number of industries that supply goods and services to
the poultry industry. Most of these also supply goods and services to other industries,
especially to the livestock industries.
Organisations include those supplying the following:

Feed
The major input that the farmer makes to the production of poultry products is
feed. It usually constitutes around 70% of the cost of production.

Breeding stock
Poultry breeding programs use the principles
of genetics to select high performing birds. It is very
expensive to keep a large population of breeders and
only those who are prepared to take on such a cost can
succeed in the commercial breeding industry.

Feed ingredients
In addition to the main feed ingredients, such as grains (wheat, maize, sorghum)
and protein sources (meatmeal, fishmeal, soybean), feed must also contain vitamins and
minerals as well as medication when necessary (including antibiotics ingested in their feed).
Contrary to popular belief, hormones are not used in poultry feeds. A mix of minor
ingredients (vitamins and minerals), called a premix are provided by specialist companies to
be added to feed at mixing.
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Egg Packaging
Farmers have an opportunity to create a brand identity using distinct egg
packaging. Every farmer has its own unique process for creating quality eggs and egg
products. Egg consumers are keen to “get close to the farm” and when they understand how
to appreciate the difference between farm products, they identify with the farm’s brand and
buy more egg products from the farm.
Ensure that your packaging is always up-to-date
Extended product life cycle
Increased attractiveness
Discreet modernisation of pack design

Equipment
Some of the equipment used in the industry is very sophisticated. Electronic climate
controls, special feeders, waterers, foggers (for cooling chickens with a fine spray into the
air), space heaters, egg incubators, litter mixing machines etc. are all supplied by specialist
companies.

Vaccines
Many poultry diseases can be prevented by using vaccines to stimulate immunity.
Most of these are live virus vaccines and special care is necessary to ensure they are alive and
effective when used. When using and handling vaccines, always read and follow the
instructions carefully. The importation of some vaccines is allowed, including some
inactivated vaccines (e.g. Newcastle Disease, EDS) and a specialized list of live vaccine seeds
(e.g. Marek’s Disease strains and CAV).
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Medicines
When disease cannot be kept out of birds by isolation, hygiene and other
preventive measures, it may be necessary to administer medicines to birds. A number of
chemicals and antibiotics are used to treat and prevent some diseases. Antibiotics are added to
feeds to help control diseases such as coccidiosis and necrotic enteritis. These diseases can
cause considerable suffering and death in chickens raised on the ground. The antibiotics used
must be approved and meet certain criteria. These criteria specify that the antibiotics
must not leave residues in the meat, are only active against a limited number of organisms
and are not related or similar to antibiotics which are used for human health. Most of the
medicines used routinely are marketed in India by offices of multinational companies, which
usually provide very reliable technical advice.

Building and building materials
Poultry houses are usually made from steel or timber with steel cladding (usually
corrugated colour bond and galvanized iron). Insulation materials are usually placed inside
the roof and walls to assist in the control of temperature in the shed. Many modern
evaporatively cooled tunnel ventilated sheds are completely enclosed so that temperature and
light are controlled at all times. These are called controlled environment sheds, while older
sheds are sometimes called conventional sheds. Older sheds often have wire netting sides
with adjustable blinds made of plastic or shutters made of wood or metal to control
ventilation. Fans are used in both types of shed to move hot humid air away from the birds to
keep them comfortable and productive.

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CHAPTER - 7

LAYER BREED B V 300

Continuous

research

and

development on BV-300 has made it a highly
refined breed of excellent genetic potential,
and one of the best layer breeds existing in
the world today. BV-300 has proved its ability to perform well under various agroclimatic conditions. BV-300 is recognized as the most adaptable, consistent and prolific
egg layer, and holds over 85% of layer market share in India for the last three decades. BV300 chicks represent the finest genetic package and are bred for profits.

Maturity

Age at 50% production

150 days

Growing

97 – 98%

Laying

94 – 96%

Peak Production

97% +

No of weeks above 90%

40 +

Per hen housed (up to 72 weeks of age)

330 +

Egg Weight

Average Egg Weight up to 72 weeks

58 gm

Feed Efficiency

Feed/Egg (2400-2500 kcal/kg)

124 gm

20 weeks

1.3 – 1.36 kg

72 weeks

1.6 kg

Shell Strength

Ideal

Interior

Optimum

Variety of Management Systems

Easy to Handle

Livability

Egg Production

Body Size
Egg Quality
Temperament

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CHAPTER - 8

MARKET & MARKETING STRATEGY
National Scenario:
Poultry

industry

is

the

fastest growing sector in Indian
Agriculture. India ranks the 5th
largest producer of egg and 9th
largest producer of Poultry meat of
the world producing over 34
billion

eggs

and

about

600

thousand tones of Poultry meat in
the year 2004. This spectacular
increase in production has occurred during last 3 decades due to continuous efforts of our
scientists, researchers and pioneers of this field. Many other factors which include
increased adoption of integrated farming system, contract farming, awareness of people
about diet and health, cost effectiveness of Poultry meat compared to other meat, its low fat
content, superior protein quality and change of life style of the people are also responsible
for development of Poultry Sector. Over the past decade the Poultry industry in India has
contributed approximately 1150 crores to our Gross National Product. An individual
averagely needs 125 gms. of animal protein everyday where as only 14 gms. is available
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which stands to 11% of the requirement. This prime shortfall can be compensated from
the growth of Poultry industry, which is an important source of animal protein and can be
made available to the population within the shortest possible time.

State Scenario:
Being situated in the threshold of West Bengal, Bihar & North Eastern States where
demand of Poultry and Poultry products has been constantly on the rise, Odisha has been
identified as a suitable destination for setting of Poultry units. The Agro climatic condition
of Odisha State is conducive for Poultry farming, yet the growth rate is very slow due to
huge investment in this sector. It is the fastest growing sector, which registered an average
growth rate of 15 % per annum in Odisha during last 5 years. The egg availability per year
per head in Odisha is 32 eggs as compared to national average of 42 eggs. Poultry
development in the State has taken a quantum leap in the last three decades but the layer
sector in the State is not up to the desired level.
The Present human population in Odisha is 41.9 million (as per census 2011). 70%
of the Poultry products and eggs are consumed in urban and semi urban areas. With the
change in rearing and feeding practices, the untouchability of Poultry meat and eggs got
changed and got wide acceptance. Spread of education is also responsible for accepting
eggs as a nutritious item in the diet. Poultry products like egg and chicken constitute a
primary source of animal protein. In this context it is desirable to enhance egg production
in the State.
The Govt. of Odisha is now giving more thrust to facilitate egg production through
certain initiatives and policy decisions. The increase in egg production of the State not only
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will eradicate the protein hunger of the State but also can create huge employment
opportunities for people. The scope in this sector is enormous. The growth in Poultry sector
will help in development of a number of supporting and allied industries like compound
feed manufacturing, equipment and machinery, pharmaceuticals & biological. The
Department of Fisheries & Animal Resources Development has embarked upon an
ambitious programme to produce 65 lakh commercial eggs per day from 82.6 lakh layer
birds during the next 10 years period. Different Govt. Departments working on poverty
alleviation programme have been facilitated with different schemes and projects for
implementation.
The present demand for table eggs is 65 lakh per day (including the requirement
for Mid Day Meal programme) vis-à-vis availability of 25 lakh eggs from commercial
layer units. Presently, about 41 numbers Commercial Layer farms having 31.25 lakh birds
are running in the State. The size of these Commercial Layer farms are ranging from
20,000 birds to 2, 00,000 birds. The total table egg production assuming 80 % production
comes to 25 lakhs per day.

The Govt. of Odisha has taken the following initiatives :
The Govt. of Odisha has declared Poultry as Agriculture in 2005. This step has
enabled our Poultry farmers to avail various incentives as being offered to
Agriculture.
Finance Department has already issued VAT exemptions on poultry feed, feed
supplements and additives.

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Government land can be alienated under Odisha Government Land Settlement Act
vide schedule-II of OGLS Rules.
Financing Institutions are treating poultry as priority sector.
Capital Investment Subsidy @ 40% of the capital investment in case of the general
male entrepreneurs and @ 50% in case of SC/ST/Women/Graduates in Agriculture
& Allied discipline excluding cost of land maximum up to 50 lakhs is being granted
under Agriculture Policy 2013 by Agricultural Promotion & Investment
Corporation of Odisha Limited (APICOL) for promotion of Poultry Sector.
Interest subsidy on term loans will be provided to the agro enterprisers. Initially an
interest subsidy of maximum ` 25 lakhs per unit will be provided subject to a
ceiling that the subsidy should not exceed 5% for a period of 7 years. For SHGs/
Scheduled Castes/ Scheduled Tribes and women entrepreneurs, the ceiling may be
fixed at ` 33 lakhs.
State Level Apex Committee on Poultry Development constituted to ensure better
co-ordination.
Venture capital fund introduced by Govt. of India for poultry sector.
Additional increase in demand of egg through introduction of MDM programme.
Strengthening of Department Poultry Farms - As a measure for promotion of
Backyard Poultry in the State, ARD Department has taken all steps for
strengthening of departmental Poultry & Duck farms under the CSS programme
“Assistance to State Poultry / Duck farms”.

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Odisha Electricity Regulatory Commission (OERC) has reduced the power tariff for
poultry farms from Rs.4/- per unit to Rs.1.10 /unit.

Advantages Of Eggs
Eggs are great for the eyes. According
to one study, an egg a day may
prevent macular degeneraton due to
the

carotenoidcontent,

specifically

lutein and zeaxanthin. Both nutrients
are more readily available to our bodies
from eggs than from other sources.
People who eat eggs every day lower their risk of developing cataracts, also because
of the lutein and zeaxanthin in eggs.
One egg contains 6 grams of high-quality protein and all 9 essential amino acids.
According to a study by the Harvard School of Public Health, there is no significant
link between egg consumption and heart disease. In fact, according to one study,
regular consumption of eggs may help prevent blood clots, stroke, and heart
attacks.
They are a good source of choline. One egg yolk has about 300 micrograms of
choline. Choline is an important nutrient that helps regulate the brain,
nervous system, and cardiovascular system.
They contain the right kind of fat. One egg contains just 5 grams of fat and only 1.5
grams of that is saturated fat.
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New research shows that, contrary to previous belief, moderate consumption of
eggs does not have a negative impact on cholesterol. In fact, recent studies have
shown that regular consumption of two eggs per day does not affect a person's lipid
profile and may, in fact, improve it. Research suggests that it is saturated fat that
raises cholesterol rather than dietary cholesterol.
Eggs are one of the only foods that contain naturally occurring vitamin D.
Eggs may prevent breast cancer. In one study, women who consumed at least 6
eggs per week lowered their risk of breast cancer by 44%.
Eggs promote healthy hair and nails because of their high sulphur content and
wide array of vitamins and minerals. Many people find their hair growing faster
after adding eggs to their diet, especially if they were previously deficient in foods
containing sulphur or B12.
One egg contains 6 grams of high-quality protein and all 9 essential amino acids.
According to a study by the Harvard School of Public Health, there is no significant
link between egg consumption and heart disease. In fact, according to one study,
regular consumption of eggs may help prevent blood clots, stroke, and heart
attacks.
They are a good source of choline. One egg yolk has about 300 micrograms of
choline. Choline is an important nutrient that helps regulate the brain,
nervous system, and cardiovascular system.

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COMPANY’S MARKETING STRATEGY
Eggs demand in our state is way ahead of the Eggs produced .The demand is
continuously growing day by day. Demand of eggs has already increased through
introduction of Mid-Day-Meal Programme of Central Govt. The management also has a
“Marketing Guarantee Certificate” from OPOLFED (Orissa State Poultry Products Cooperative Marketing Federation Ltd.). In fact, niche markets offer venues for producers of
"specialty" eggs like organically produced eggs, free range eggs, colored eggs, or hand
gathered and processed eggs. Egg marketing requires planning ahead as well as some
understanding of laws and regulations, but the effort can pay off. Here are some tips and
resources for marketing fresh farm eggs.

Marketing Fresh Eggs
Egg marketing Will be done in two basic ways:
1.

Retail―selling directly to consumers: either on farm, on a subscription basis, or at
farmers markets,

2.

Wholesale―selling to retailers such as grocery stores, restaurants, hotels, or
institutions. Wholesale marketing can be direct to retailers or through wholesale
brokers or distributors. Another way to market wholesale is through a producer
co-operative pooling technical, marketing, and purchasing capacities of
individual farmers in order to distribute greater and more reliable quantities of
eggs to retailers.

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Pricing
A key to marketing any "niche" farm product is to avoid under pricing. Consumers
expect to pay more for a niche product so be sure to research local market prices and base
your selling price accordingly.
Whatever your marketing strategy, keep in mind that different regulations apply to
different marketing methods.

Packaging & Branding
The management has planed:
To take advantage of all of the benefits of point
take
of sale layout
Attractive to customers
Easy location of the product on the shelf
Fast, clear communication
Professional presentation of your own range
Establish successful brands
Set yourself apart from the competition
Value enhancement through a clear brand image
Easy identifi cation and recognition of your
product
Create variety through promotion campaigns
Enhanced sales through added-value for the consumer
Successive novelty on the shelf
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Take advantage of public holidays, seasons and special occasions with topical
designs and campaigns.
Tie the GREEN TREND into your marketing strategy

Align with growing environmental consciousness
Clear positioning towards the mostly well-to-do customer segment
Communication of self-responsibility for our environment
Ensure that your packaging is always UP-TO-DATE
UP-TOExtended product life cycle
Increased attractiveness
Discreet modernisation of pack design
Uniform appearance
High brand recognition effect

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CHAPTER - 9

FINANCIAL & ECONOMIC EVALUATION
The Financial and Economic evaluation of the proposal is given by the way of following Annexure :
ANNEXURE
1


1.1


1.2


1.3


2


2.1


2.2


2.3


2.4


2.5


2.6

FLOCK SCHEDULE

2.7

STATEMENT OF INCOME

2.8

RAW MATERIALS

2.9


2.10


3


4


5


6


7


8

PROJECTED DEBT SERVICE COVERAGE RATIO (DSCR)

9 & 10

PROJECTED SENSITIVE ANALYSES : DSCR

50
DKS


ANNEXURE - 1

[Rs. in Lacs]
A. PROJECT COST
TOTAL

BLOCK CAPITAL
LAND & SITE DEVELOPMENT
BUILDING
PLANT & MACHINERY
MISC. FIXED ASSETS
PROVISION FOR CONTINGENCIES

-----------------1.80
134.07
21.51
67.79
0.00
-----------------225.17

MARGIN FOR WORKING CAPITAL

9.12
38.11
-----------------272.40
===========

B. MEANS OF FINANCE
PROMOTERS' CONTRIBUTION :
EQUITY
TERM LOAN FROM BANK
(Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)

97.40
0.00
175.00
-----------------272.40
===========

C. FINANCIAL INDICATORS
PROMOTERS' CONTRIBUTION

35.76%

DEBT EQUITY RATIO

1.80

D. WORKING CAPITAL REQUIRED

142.11

E. WORKING CAPITAL LOAN (CC) REQUIRED

104.00

F. TOTAL BANK EXPOSURE
TERM LOAN
CASH CREDIT

175.00
104.00
-----------------279.00
===========

DSCR

2.02

IRR

16%

PAYBACK PERIOD

5 YEARS

DKS


ANNEXURE - 1.1

A. LAND & SITE DEVELOPMENT

AMOUNT
[Rs.]

4.420 Acres of land situated at Mouza - Khola, Khandapada, Dist. - Nayagarh, Odisha.
as detailed below :
Name of Owner

Khata No.

Plot No.

Subham Panda

7

13/110

1.000

9/1

13/111

-

1.500

Manoranjan Panda
Manoranjan Panda

Area (Acres)

1.920
4.420

Land Development including Landscaping, Internal Road,
Swerege, Drainage etc.

180,000

TOTAL LAND & SITE DEVELOPMENT

-----------------180,000
===========

DKS


B.

BUILDING & OTHER CIVIL WORKS
SL. DESCRIPTION
L x W x H (ft.)

AREA
(Sft.)

RATE
[Rs.]

1. Broder Shed
@ 0.5 sqft per bird for 10520 birds
ACC Roofing and Brick wall Structure

5,260

260

1,367,600

2. Grower Shed

6,633

260

1,724,476

3. Layer Shed

30,000

260

7,800,000

4. Labour Room (Managers, Supervisor & Workers)
@ 200 sqft per labour for 16 nos.

3,200

260

832,000

5. Store Room
@ 1500 sqft for 1 nos.

1,500

260

390,000

6. Feed Godown

2,000

260

520,000

7. Office Room with Canteen
RCC Roofing and Brick wall Structure

800

350

280,000

8. Barbed wire fencing with gate

1

393,000

393,000

9. Bore Well with cashing pipe - 2 Nos.

2

50,000

100,000

TOTAL BUILDING

AMOUNT
[Rs.]

-----------------13,407,076
===========

DKS


C.

PLANT & MACHINERY
SL. SPECIFICATION / SUPPLIER

1. Pump Set (2 Nos.)

QUANTITY

RATE
[Rs.]

AMOUNT
[Rs.]

2

30,000

60,000

60,724

6.20

376,489

3. Overhead Tank - 2 Nos.

2

100,000

200,000

4. Feed Machinaries

1

566,000

566,000

60,724

5.20

315,765

6. D.G. Set (100 KVA)

1

500,000

500,000

7. Refrigirator

1

30,000

30,000
-----------------2,048,254

2. Pipelines @ Rs. 6.20 per Bird

5. Sprinklers & Foggers@ Rs. 5.20 per Layer

PACKING, FORWARDING,TRANSPORTATION, INSURANCE,
LOADING-UNLOADING, ERRECTION, TESTING & COMMISSIONING ( 5 % OF ABOVE)

102,413
-----------------2,150,667
===========

DKS


QUANTITY

D.

ELECTRICAL INSTALLATION
1. Electrical Installations @ 18 per Bird
Substation, Transformer, Pannel Board, Switch Board, Wiring,
Earthing, Internal & External Lighting, Security Deposit etc.

60,724

RATE
[Rs.]

20

AMOUNT
[Rs.]

1,214,480

-----------------1,214,480
PACKING, FORWARDING,TRANSPORTATION, INSURANCE,
LOADING-UNLOADING, ERRECTION, TESTING & COMMISSIONING ( 5 % OF ABOVE)

E.

60,724
-----------------1,275,204
===========

MISC. FIXED ASSETS
1.

Deep Litter Equipments and Cages
Brooder Cages for 10520 Nos. @ Rs. 66/- per bird
Grower Cages for 10204 Nos. @ Rs. 83/- per bird
Layer Cages for 40000 Nos. @ Rs. 93/- per bird

10,520
10,204
40,000

66
83
93

695,898
843,743
3,704,400

2.

1

20,000

20,000

3.

Tools & Tackles, Material Handling, Misc. Equipments

1

100,000

100,000

4.

Furnitures & fixtures

L/S

30,000

5.

Computer System with CC TV

L/S

80,000

6.

F.

Weighing Machine

Canteen Equipments

L/S

30,000
-----------------MISC. FIXED ASSETS
5,504,041
===========

PROVISION FOR CONTIGENCIES
0% ON COST OF BUILDING

0

0% ON PLANT & MACHINERY

0

0% ON ELECTRICAL INSTALLATION

0

0% ON MISC. FIXED ASSETS

0
-----------------PROVISION FOR CONTIGENCIES
0
===========

DKS


ANNEXURE - 1.2

[Rs. in Lacs]
A.

PRELIMINARY EXPENSES
1. COMPANY FORMATION EXPENSES

0.30

2. FEES FOR PROJECT REPORT

B.

0.20
-----------------0.50
------------------

PRE-OPERATIVE EXPENSES
1. UP FRONT FEES/PROCESSING EXP.

1.13

2. TRAVELLING & CONVEYANCE

0.40

3. SALARY & ADMINISTRATIVE EXPENSES

0.50

4. MISCELLANEOUS EXPENSES

0.20

5. DOCUMENTATION EXPENSES

0.30

6. INTEREST DURING IMPLEMENTATION PERIOD

5.80

7. START UP EXPENSES

0.30
-----------------8.62
-----------------9.12
===========

NOTE :
i) THE IMPLEMENTATION PERIOD OF THE PROJECT HAS BEEN ESTIMATED
AT
1.00
YEAR.
ii)

INTEREST DURING IMPLEMENTATION PERIOD HAS BEEN TAKEN AT HALF OF
THE PERIOD ON FULL AMOUNT OF THE LOAN CONSIDERING AN UNIFORM
DISBURSEMENT OF THE LOAN.
THE DETAILED COMPUTATION IS GIVEN BELOW :

INTEREST : T.L. - BANK

[Rs. in Lacs]

LOAN
RATE
PERIOD
AMOUNT
AMOUNT
AMOUNT
(YEAR)
(25%)
---------------- ---------------- ----------------- ----------------- -----------------175.00
13.25%
1.00
23.19
5.80
----------------- -----------------23.19
5.80
----------------- ------------------

iii) ALL OTHER EXPENSES HAS BEEN CONSIDERED IN LUMP SUM.

DKS


ANNEXURE - 1.3

1. COMPUTATION OF WORKING CAPITAL HAS BEEN DONE ON THE BASIS OF
CAPACITY UTILISATION IN THE 1ST YEAR (2014-15)
2. WORKING CAPITAL REQUIRMENT HAS BEEN TAKEN FROM THE ANNUAL FIGURES
GIVEN IN ANNEXURE - 2
PERIOD
(MONTHS)

ITEMS
======================

MARGIN

WORKING PROMOTERS
CAPITAL
CONTRIREQUIRED
BUTION

[Rs. in Lacs]
PERMISSIBLE BANK
LIMIT

========== ========= ========= ========== =========

CURRENT ASSETS
RAW MATERIALS

2.00

25%

44.10

11.03

33.08

CONSUMABLES

1.00

25%

-

-

-

25%

93.49

23.37

70.12

W-I-P

-

FINISHED GOODS

0.75

25%

4.20

1.05

3.15

RECEIVABLES

0.25

25%

2.54

0.64

1.91

EXPENSES

L.S.

100%

LESS: CURRENT LIABILITIES

1.00
1.00
---------------- ----------------- ----------------145.33
37.08
108.25
Option - I
========= ========== =========

RAWMATERIALS

0.25

2.72

STATUTORY EXP.

L.S.

0.50
---------------3.22
----------------

NET WORKING CAPITAL
LESS: MARGIN
(25% OF CURRENT ASSETS)
MAXMUM PERMISSIBLE BANK FINANCE
(As per second method of lending)

PROJECTED BANK FINANCE FOR WORKING CAPITAL
Option - I or Option - II which ever is lower
MARGIN FOR WORKING CAPITAL

142.11
36.33
---------------105.78
Option - II
----------------

105.78

36.33

SAY
----------------104.00
----------------38.11

DKS


ANNEXURE - 2

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------A. INCOME
SALE OF EGGS

121.80

427.00

436.80

436.80

436.80

436.80

SALE OF CULLS

0.00

19.95

26.60

26.60

26.60

26.60

26.60

26.60

SALE OF GUNNY BAGS

1.27

3.25

3.31

3.31

3.31

3.31

3.31

3.31

SALE OF MANURE
TOTAL SALES
B. DIRECT EXPENDITURES
FEED CONSUME
CHICK COST

436.80 436.80

2.35
2.35
2.35
2.35
2.35
2.35
2.35
2.35
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------125.42
452.55
469.06
469.06
469.06
469.06
469.06 469.06
========== ========= ========= ========== ========= ========== ========= ======
130.57

329.21

334.65

334.65

334.65

334.65

334.65 334.65

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

MEDICINE COST

3.46

7.17

7.27

7.27

7.27

7.27

7.27

7.27

BIRDS INSURANCE

2.31

2.31

2.31

2.31

2.31

2.31

2.31

2.31

POWER

4.20

6.30

6.93

6.93

6.93

6.93

6.93

6.93

10.95

11.50

12.08

12.68

13.31

13.98

14.68

14.68

REPAIR & MAINTENANCE

2.24

2.35

2.47

2.59

2.72

2.86

3.00

3.00

FACTORY INSURANCE

1.12

1.12

1.12

1.12

1.12

1.12

1.12

1.12

FACTORY OVERHEADS

1.20

1.26

1.32

1.39

1.46

1.53

1.61

1.69

SALARY & WAGES

DEPRECIATION

ADD:OPENING STOCK OF
SEMI-FINISHED GOODS
LESS:CLOSING STOCK OF
SEMI-FINISHED GOODS
C. COST OF PRODUCTION
ADD:OPENING STOCK OF
FINISHED GOODS
LESS:CLOSING STOCK OF
FINISHED GOODS
D. COST OF SALES

8.84
8.84
8.84
8.84
8.84
8.84
8.84
8.84
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------174.89
380.06
386.99
387.78
388.61
389.49
390.41 390.49
0.00

93.49

98.14

98.14

98.14

98.14

98.14

98.14

93.49
98.14
98.14
98.14
98.14
98.14
98.14
98.14
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------81.40
375.41
386.99
387.78
388.61
389.49
390.41 390.49

0.00

4.20

5.60

5.60

5.60

5.60

5.60

5.60

4.20
5.60
5.60
5.60
5.60
5.60
5.60
5.60
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------77.20
374.01
386.99
387.78
388.61
389.49
390.41 390.49

DKS


E.

OVERHEADS
MANAGERIAL REMUNERATION

1.80

1.89

1.98

2.08

2.18

2.29

2.40

2.40

OFFICE & ADMN. EXPENSES

1.20

1.26

1.32

1.39

1.46

1.53

1.61

1.61

PRELIMINARY EXP. W/O

1.14

1.14

1.14

1.14

1.14

1.14

1.14

1.14

SELLING EXPENSES

F.

TOTAL OPERATING COST

G.

OPERATING PROFIT

2.51
9.05
9.38
9.38
9.38
9.38
9.38
9.38
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------6.65
13.34
13.82
13.99
14.16
14.34
14.53
14.53
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------83.85
387.35
400.81
401.77
402.77
403.83
404.94 405.02
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------41.57
65.20
68.25
67.29
66.29
65.23
64.12
64.04

INTEREST

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- -----------

H.

TERM LOAN
WORKING CAPITAL LOAN
TOTAL INTEREST

I.

PROFIT BEFORE TAX

J.

16.56
15.77
13.45
10.60
7.22
3.32
0.17
0.00
13.78
13.78
13.78
13.78
13.78
13.78
13.78
13.78
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------30.34
29.55
27.23
24.38
21.00
17.10
13.95
13.78
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------11.23

35.65

41.02

42.91

45.29

48.13

50.17

50.26

PROVISION FOR TAX
DEFERED TAX LIABILITY / (ASSET)

2.14
1.33

6.79
4.23

9.06
3.62

10.43
2.83

11.85
2.14

13.32
1.55

14.47
1.03

14.95
0.58

K.

PROFIT AFTER TAX

7.76

24.63

28.34

29.65

31.30

33.26

34.67

34.73

L.

DIVIDEND PAID
RATE
AMOUNT

0%
0.00

RETAINED PROFIT

7.76

24.63

28.34

29.65

31.30

33.26

34.67

34.73

19.07

38.84

41.94

42.46

43.42

44.79

45.68

45.29

M.

N. CASH ACCRUAL
(K + DEPRECIATION + PRE. EXP.)

0%
0.00

0%
0.00

0%
0.00

0%
0.00

0%
0.00

0%
0.00

DKS

0%
0.00


ANNEXURE - 2.1

A. SIZE OF BATCH
Brooder

Nos.
10520

Mortality
3%

Grower

10204

2%

Layer

10000

3%

Culled

9500

5%

B. MANURE AVAILABILITY

MANURE
QUANTITY
0.26
Kg./Bird/Week

Brooding
Growing

0.46

Kg./Bird/Week

Laying

0.49

Kg./Bird/Week

Sale Price Of Manure

0.40

Rs. Per Kg

C. FEED CONSUMPTION
Kg./Bird/Week
0.280

Brooding Period (0-8) Weeks
Growing Period (9-20) Weeks

0.380

Laying Period (21-72) Weeks

0.800

D. FEED COST

Rs./Kg.

Chick Mash

17.50

Grower Mash

16.50

Layer Mash

16.00

E. OTHER ASSUMPTIONS
Average Gunny Bag Size

50

Cost Of Gunny Bag

Rs.

8.50

Kg. of Feed
Rs./Bag.

Cost Of Chicks

Rs.

25.00

Per chick

Cost Of Medicine

Rs.

0.25

Per Week/Bird

6

Per Bird/week
Per egg

Egg Production
Sale Price Per Egg

Rs.

3.50

Sale Price Of Cull Birds

Rs.

70.00

Per Bird

3.80

Per Bird (Rs. Per Annum)

Insurance

Rs.

* 5% Free chicks are taken into consideration

DKS


F. SALARY & WAGES
The detailed computation of the factory salary for first year is
given in Annexure-2.2. . An increase of 5% has been
considered in subsequent years.
G. REPAIR & MAINTENANCE
This has been considred at 1% of the cost of factory building,
Plant & Machinery and equipments. An increase of 5% has been
considered in Subsequent years.
H. PROJECT INSURANCE
This has been considered at 0.5% on cost of factory building,
Plant & machinery, misc. fixed assets and stock.
I. OTHER FACTORY OVERHEADS
This has been considered at Rs.10,000/- per month with an annual
increase of 5% in subsequent years.
J. DEPRECIATION
The detailed computation of depreciation both as per Companies
Act and as per IT Act is given in Annexure - 2.4
K. CLOSING STOCK
Closing stock of Semi-finished and finished goods has been
considered as below :
Semi- Finished Goods
Finished Goods

-

Months cost of production.

0.75 Months cost of Sales.

L. ADMINISTRATIVE SALARY
The detailed computation of Administrative salary is given in
Annexure- 2.2
. An increase of 5% has been considered for
subsequent years.

DKS


M. MANAGERIAL REMUNERATION
This has been taken at Rs.15,000/- per month and an increase of
5% has been considered in subsequent years.
N. OFFICE ADMINISTRATIVE EXPENSES
This has been considered at Rs.10,000/- per month with an annual
increase of 5%.
O. SELLING EXPENSES
This has been considered at

1% of Sales.

P. INTEREST
The rate of interest on loans has been considered as under :
Term loan

13.25%

Working Capital Loan

13.25%

The detailed Computation is given in Annexure-2.3
Q. INCOME TAX
The detailed computation of the income tax is given in Annexure : 2.5

DKS


ANNEXURE - 2.2

Rs.
NO. OF EMPLOYEES RATE PER
Total MONTH
------------------ ----------------3
6,000
2
4,500
2
4,000
10
3,800
-----------------17 PER MONTH
------------------

Rs.
SALARY
PER MONTH
B. SALARY & WAGES
------------------SUPERVISOR
18,000
GENERAL ADMIN.
9,000
SECURITY GUARD
8,000
WORKERS
38,000
------------------73,000
------------------SALARY PER ANNUM
876,000
ADD : 25% FOR FRINGE BENEFITS
219,000
------------------1,095,000
==========
NOTE: AN INCREMENT OF 5% IS CONSIDERED IN SUBSEQUENT YEARS IN CASE OF SALARIES

DKS


ANNEXURE - 2.3

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A. TERM LOAN : BANK
RATE OF INTEREST

175.00 (Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)
13.25%

1ST QTR.
OPENING BALANCE
INTEREST
REPAYMENT
CLOSING BALANCE

175.00
4.14
0.00
175.00

175.00
4.14
4.00
171.00

159.00
3.61
5.00
154.00

139.00
2.95
6.00
133.00

115.00
2.15
7.00
108.00

87.00
1.23
8.00
79.00

55.00
0.17
55.00
0.00

0.00
0.00
0.00
0.00

2ND QTR.
INTEREST
REPAYMENT
CLOSING BALANCE

4.14
0.00
175.00

4.01
4.00
167.00

3.45
5.00
149.00

2.75
6.00
127.00

1.92
7.00
101.00

0.96
8.00
71.00

0.00
0.00
0.00

0.00
0.00
0.00

3RD QTR.
INTEREST
REPAYMENT
CLOSING BALANCE

4.14
0.00
175.00

3.88
4.00
163.00

3.28
5.00
144.00

2.55
6.00
121.00

1.69
7.00
94.00

0.70
8.00
63.00

0.00
0.00
0.00

0.00
0.00
0.00

4TH QTR.
INTEREST
REPAYMENT
CLOSING BALANCE

4.14
0.00
175.00

3.74
4.00
159.00

3.11
5.00
139.00

2.35
6.00
115.00

1.46
7.00
87.00

0.43
8.00
55.00

0.00
0.00
0.00

0.00
0.00
0.00

16.56

15.77

13.45

10.60

7.22

3.32

0.17

0.00

0.00

16.00

20.00

24.00

28.00

32.00

55.00

0.00

16.56

31.77

33.45

34.60

35.22

35.32

55.17

0.00

104.00

104.00

104.00

104.00

104.00

104.00

13.78

13.78

13.78

13.78

13.78

13.78

13.78

13.78

30.34

29.55

27.23

24.38

21.00

17.10

13.95

13.78

ANNUAL INTEREST
@
TOTAL T.L. REPAYMENT
TOTAL (INTEREST + PRINCIPAL)

B. WORKING CAPITAL LOAN (CASH CREDIT)
RATE OF INTEREST
13.25%
BALANCE
ANNUAL INTEREST
C. TOTAL INTEREST

104.00 104.00

DKS


ANNEXURE - 2.4

[Rs. in Lacs]
PLANT & MISC.FIXD T O T A L
MACHINERY
ASSETS
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
0.00
0.00
0.00
0.00
0.00
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
LAND

BASIC COST
ADD: CONTINGENCIES

BUILDING

0.00%

3.34%

AS PER COMPANIES TAX ACT IN S.L.M.
RATE OF DEPRECIATION

5.28%

4.75%

-

1ST YEAR
.

DEP
WDV

0.00
1.80

4.48
129.59

1.14
20.37

3.22
64.57

8.84
216.33

2ND YEAR
.

DEP
WDV

0.00
1.80

4.48
125.11

1.14
19.23

3.22
61.35

8.84
207.49

3RD YEAR
.

DEP
WDV

0.00
1.80

4.48
120.63

1.14
18.09

3.22
58.13

8.84
198.65

4TH YEAR
.

DEP
WDV

0.00
1.80

4.48
116.15

1.14
16.95

3.22
54.91

8.84
189.81

5TH YEAR
.

DEP
WDV

0.00
1.80

4.48
111.67

1.14
15.81

3.22
51.69

8.84
180.97

6TH YEAR
.

DEP
WDV

0.00
1.80

4.48
107.19

1.14
14.67

3.22
48.47

8.84
172.13

7TH YEAR
.

DEP
WDV

0.00
1.80

4.48
102.71

1.14
13.53

3.22
45.25

8.84
163.29

8TH YEAR
.

DEP
WDV

0.00
1.80

4.48
98.23

1.14
12.39

3.22
42.03

8.84
154.45

DKS


ANNEXURE - 2.4A


AS PER INCOME TAX ACT IN W.D.V. METHOD
[Rs. in Lacs]
PLANT & MISC.FIXD T O T A L
MACHINERY
ASSETS
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
0.00
0.00
0.00
0.00
0.00
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
LAND

BASIC COST
ADD: CONTINGENCIES
TOTAL COST
RATE OF DEPRECIATION

BUILDING

0%

10%

15%

15%

1ST YEAR
.

DEP
WDV

1.80

13.41
120.66

3.23
18.28

10.17
57.62

26.80
198.37

2ND YEAR
.

DEP
WDV

1.80

12.07
108.59

2.74
15.54

8.64
48.98

23.45
174.92

3RD YEAR
.

DEP
WDV

1.80

10.86
97.73

2.33
13.21

7.35
41.63

20.54
154.38

4TH YEAR
.

DEP
WDV

1.80

9.77
87.96

1.98
11.23

6.25
35.38

18.00
136.38

5TH YEAR
.

DEP
WDV

1.80

8.80
79.16

1.68
9.55

5.31
30.07

15.79
120.59

6TH YEAR
.

DEP
WDV

1.80

7.92
71.24

1.43
8.12

4.51
25.56

13.86
106.73

7TH YEAR
.

DEP
WDV

1.80

7.12
64.12

1.22
6.90

3.83
21.73

12.17
94.56

8TH YEAR
.

DEP
WDV

1.80

6.41
57.71

1.04
5.86

3.26
18.47

10.71
83.85

DKS


ANNEXURE - 2.5

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
INCOME TAX BASED ON DEPRECIATION AS PER COMPANIES ACT :
A.

PROFIT BEFORE TAX
(As per Profit & Loss Account)

11.23

35.65

41.02

42.91

45.29

48.13

50.17

50.26

B.

INCOME TAX @ 3.90% ON 'A'

3.47

11.02

12.68

13.26

13.99

14.87

15.50

15.53

INCOME TAX BASED ON DEPRECIATION AS PER INCOME TAX ACT :
A.

PROFIT BEFORE TAX
(As per Profit & Loss Account)

B.

ADD : DEPRECIATION
ALREADY CHARGED

C.

LESS : DEPRECIATION AS PER
INCOME TAX ACT.

D.

A+B-C

E.

CARRY FORWARD
DEPRECIATION/LOSS

11.23

35.65

41.02

42.91

45.29

48.13

50.17

50.26

8.84

8.84

8.84

8.84

8.84

8.84

8.84

8.84

26.80
23.45
20.54
18.00
15.79
13.86
12.17
10.71
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------(6.73)
21.04
29.32
33.75
38.34
43.11
46.84
48.39

0.00

(6.73)

0.00

0.00

0.00

0.00

0.00

0.00

(6.73)

14.31

29.32

33.75

38.34

43.11

46.84

48.39

4.42

9.06

10.43

11.85

13.32

14.47

14.95

F.

TAXABLE INCOME (D+E)

G.

NORMAL TAX @ 30.9% ON 'F'

H.

MAT TAX @ 19.06% ON 'A'

2.14

6.79

7.82

8.18

8.63

9.17

9.56

9.58

I.

INCOME TAX PAYABLE
( G or H whichever is higher)

2.14

6.79

9.06

10.43

11.85

13.32

14.47

14.95

J.

LOSS CARRIED FORWARD

(6.73)

-

-

-

-

-

DEFERED TAX LIABILITY / (ASSET)

-

1.33

-

4.23

-

3.62

2.83

2.14

1.55

1.03

DKS

0.58

MOUZA - KHOLA, KHANDAPADA, DIST - NAYAGARH

FLOCK SCHEDULE
YEAR

BATCH

BROODER
SHED

ANNEXURE - 2.6
GROWER
SHED

LAYER
SHED-1

LAYER
SHED-2

LAYER
SHED-3

LAYER
SHED-4

BATCHES
PURCHASE
D

BROODING
WEEKS

GROWING
WEEKS

LAYING
WEEKS

BATCHES
CULLED

WEEKS

2014-15

2015-16

2016-17

1
2
3
4

1-8
13 - 20
25 - 32
37 - 44

9 - 20
21 - 32
33 - 44
45 - 52

21 - 52
TOTAL

33 - 52
-

45 - 52
-

-

1
1
1
1
4

8
8
8
8
32

12
12
12
8
44

32
20
8
0
60

0

1
2
3
4
5
6
7
8

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

1- 44
45 - 52
-

5 - 52
-

1
1
1
1
4

0
0
0
0
8
8
8
8
32

0
0
0
4
12
12
12
8
48

20
32
44
48
32
20
8
0
204

1
1
1
3

4
5
6
7
8
9
10
11
12

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

-

-

-

DKS

YEAR

BATCH

BROODER
SHED

GROWER
SHED

LAYER
SHED-1

LAYER
SHED-2

LAYER
SHED-3

LAYER
SHED-4

BATCHES
PURCHASE
D

BROODING
WEEKS

GROWING
WEEKS

LAYING
WEEKS

BATCHES
CULLED

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

WEEKS

2017-18

2018-19

2019-20

8
9
10
11
12
13
14
15
16

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

12
13
14
15
16
17
18
19
20

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

16
17
18
19
20
21
22
23
24

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

-

-

-

-

-

-

DKS

YEAR

BATCH

BROODER
SHED

GROWER
SHED

LAYER
SHED-1

LAYER
SHED-2

LAYER
SHED-3

LAYER
SHED-4

BATCHES
PURCHASE
D

BROODING
WEEKS

GROWING
WEEKS

LAYING
WEEKS

BATCHES
CULLED

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

1 - 44
45 - 52
-

1-4
5 - 52

1
1
1
1
4

0
0
0
0
0
8
8
8
8
32

0
0
0
0
4
12
12
12
8
48

4
20
32
44
48
32
20
8
0
208

1
1
1
1
4

WEEKS

2020-21

2021-22

20
21
22
23
24
25
26
27
28

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

24
25
26
27
28
29
30
31
32

1-8
13 - 20
25 - 32
37 - 44

1-4
9 - 20
21 - 32
33 - 44
45 - 52

1 - 20
21 - 52
TOTAL

1 - 32
33 - 52

-

-

-

-

DKS


ANNEXURE - 2.7
STATEMENT OF INCOME
2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

60
6
10000
3600000
3.50
126.00
4.20
121.80

204
6
10000
12240000
3.50
428.40
5.60
4.20
427.00

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80

0
9500
0
70.00
-

3
9500
28500
70.00
19.95

4
9500
38000
70.00
26.60

4
9500
38000
70.00
26.60

4
9500
38000
70.00
26.60

4
9500
38000
70.00
26.60

4
9500
38000
70.00
26.60

4
9500
38000
70.00
26.60

INCOME FROM SALE OF EGGS.
No. of Laying Weeks
No. of Egg. Prodn. Per Bird per Week
Layer. Bird Strength (Nos.) per Batch
Total Egg Production (Nos.)
Sales Price per Egg (Rs.)
Total Value of Egg (Rs. in Lacs)
Less : Closing Stock of Egg. (Rs. in Lacs)
Add: Opening Stock of Egg. (Rs. in Lacs)
TOTAL SALE OF EGG. (Rs. in Lacs)

INCOME FROM SALE OF CULLED BIRDS
No. of Batches Culled
Bird Strength (Nos.) per Batch Culled
Total Nos. of Bird Culled
Sale Price per Culled Bird (Rs.)
Total Sale Value of Culls (Rs. in Lacs)

INCOME FROM SALE OF GUNNY BAGS
Total Feed Consumption (Kgs)
Gunny Bag Average Size (Kg.)
Gunny Bags Availability (Nos. per Kg. of Feed)
No. of Gunnys Available
Sale price per Gunny Bag (Rs.)
Total Sale Value of Gunny Bags (Rs.in Lacs)

744,870
50
0.0200
14897
8.50
1.27

1,912,380 1,944,380
50
50
0.0200
0.0200
38248
38888
8.50
8.50
3.25
3.31

1,944,380 1,944,380 1,944,380 1,944,380 1,944,380
50
50
50
50
50
0.0200
0.0200
0.0200
0.0200
0.0200
38888
38888
38888
38888
38888
8.50
8.50
8.50
8.50
8.50
3.31
3.31
3.31
3.31
3.31

DKS

INCOME FROM SALE OF MANURE
2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

BROODER
Brooder Batch Size (Nos.)
No. of Brooding Weeks
Manure per bird per week (Kg.)
Manure Available (Kg.)

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

10520
32
0.26
87526

GROWER
Grower Batch Size (Nos.)
No. of Growing Weeks

10204
44
0.46
206529

10204
48
0.46
225304

10204
48
0.46
225304

10204
48
0.46
225304

10204
48
0.46
225304

10204
48
0.46
225304

10204
48
0.46
225304

10204
48
0.46
225304

LAYER
Layer Batch Size (Nos.)
No. of Laying Weeks

10000
60
0.49
294000

10000
204
0.49
999600

10000
208
0.49
1019200

10000
208
0.49
1019200

10000
208
0.49
1019200

10000
208
0.49
1019200

10000
208
0.49
1019200

10000
208
0.49
1019200

Total Manure Available (Kg.)
Sale price of Manure per Kg. (Rs.)
Total Sale Value of Manure (Rs. in Lacs)

588055
0.40
2.35

1312430
0.40
2.35

1332030
0.40
2.35

1332030
0.40
2.35

1332030
0.40
2.35

1332030
0.40
2.35

1332030
0.40
2.35

1332030
0.40
2.35

DKS


RAW MATERIALS

ANNEXURE - 2.8
Brooder

Feed Consumption Per Bird per week (Kgs)
Feed Cost (Kg.)

0.28
21.09

Chik Price per Pc (Rs.)
Cost of medicine per Week Per Bird (Rs.)
Insurance per Bird (Rs. Per Annum)

Grower

Layer
0.38
17.33

0.8
17.01

25.00
0.25
3.80
2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

BROODER HOUSE
Brooder. Bird Strength (Nos.)
No of Brooding Weeks
Feed Consumption per Annum (Kgs)
Feed Cost (Rs. In lacs)

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

10520
32
94259
19.88

GROWER HOUSE
Grower. Bird Strength (Nos.)
No of Growing Weeks

10204
44
170611
29.03

10204
48
186121
31.67

10204
48
186121
31.67

10204
48
186121
31.67

10204
48
186121
31.67

10204
48
186121
31.67

10204
48
186121
31.67

10204
48
186121
31.67

LAYER HOUSE
Layer. Bird Strength (Nos.)
No of Growing Weeks

10000
60
480000
81.66

10000
204
1632000
277.66

10000
208
1664000
283.1

10000
208
1664000
283.1

10000
208
1664000
283.1

10000
208
1664000
283.1

10000
208
1664000
283.1

10000
208
1664000
283.1

Total Feed Consumption (Kgs)
Total Feed Cost (Rs. In lacs)

744870
130.57

1912380
329.21

1944380
334.65

1944380
334.65

1944380
334.65

1944380
334.65

1944380
334.65

1944380
334.65

Chick Cost (Rs. In lacs)

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

Cost of medicine (Rs. In lacs)

3.46

7.17

7.27

7.27

7.27

7.27

7.27

7.27

Bird Insurance (Rs. In lacs)

2.31

2.31

2.31

2.31

2.31

2.31

2.31

2.31

DKS


ANNEXURE - 2.9
2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

NO. OF BIRDS - GROWER HOUSE
VALUE OF GROWERS @ RS. 158/- (Rs. in Lacs)

10204
23.73

10204
23.73

10204
23.73

10204
23.73

10204
23.73

10204
23.73

10204
23.73

10204
23.73

NO. OF BIRDS - LAYER HOUSE (4 SHEDS)
VALUE OF LAYER @ RS. 130/- (Rs. in Lacs)

30000
69.76

40000
74.41

40000
74.41

40000
74.41

40000
74.41

40000
74.41

40000
74.41

40000
74.41

CLOSING STOCK OF EGGS for 4 Days (Rs. in Lacs)

4.20

5.60

5.60

5.60

5.60

5.60

5.60

5.60

CLOSING STOCK OF FEED for 2 Months (Rs. in Lacs)

43.52

54.87

55.78

55.78

55.78

55.78

55.78

55.78

CLOSING STOCK OF MEDICINE for 1 Months (Rs. in Lacs)

0.58

0.60

0.61

0.61

0.61

0.61

0.61

0.61

141.79

159.21

160.13

160.13

160.13

160.13

160.13

160.13

TOTAL VALUE OF CLOSING STOCK (Rs. in Lacs)

VALUATION OF GROWER & LAYER
CHICK PRICE
25.00

FEED
PRICE
126.24

INSURANC ELECTRY/LABOUR/
INTEREST/ADMIN. EXPS.
E

MEDICINE
5

1.46

63.08

MORTALIT
BIRD
Y
Value (Rs.)
11.75

233

DKS

ANNEXURE - 2.10

1.CHICK MASH.
Ingredients
Maize
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP (Di-Calcium Phosphet)
TM (Trace Minerals)
Mineral & vitamins
TOTAL
Rate per K.G

Rate per K.G.
15
14
34.7
12
12
4
7
50
70
-

Amount
6,000.00
2,800.00
10,410.00
360.00
600.00
80.00
21.00
400.00
210.00
500.00
21,381.00
21.09

Quantity
310
80
160
180
200
40
23
3
7
1.5
1004.5

Rate per K.G.
15
4
14
34.7
12
12
4
7
50
70
-

Amount
4,650.00
320.00
2,240.00
6,246.00
2,400.00
480.00
92.00
21.00
350.00
105.00
500.00
17,404.00
17.33

Quantity
210
190
180
160
60
110
3
6
80
1.5

Rate per K.G.
15
14
34.7
12
12
4
7
50
12
70
-

Amount
3,150.00
2,660.00
6,246.00
1,920.00
720.00
440.00
21.00
300.00
960.00
105.00
500.00
17,022.00
17.01

Quantity(kgs)
400
200
300
30
50
20
3
8
3
1014

2.GROWER MASH.
Ingredients
Maize
DOB
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP
TM
Mineral & vitamins
TOTAL
Rate per K.G

3.LAYER MASH.
Ingredients
Maize
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP
DGM
TM
Mineral & vitamins
TOTAL
Rate per K.G

1000.5

DKS


ANNEXURE - 3

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A. SOURCES
PROFIT AFTER DEPRECIATION
BUT BEFORE INTEREST & TAX
ADD:DEPRECIATION
ADD : PRELIMINARY EXP. W/O
FUND FROM OPERATION
INCREASE IN :
PROMOTERS EQUITY
TERM LOAN FROM BANK
CASH CREDIT
CURRENT LIABILITIES
SUNDRY CREDITORS
STATUTORY LIABILITIES

B. APPLICATIONS
CAPITAL EXPENDITURE
CAPITAL W.I.P.
INCREASE IN INVENTORIES
RAW MATERIALS
COMSUMABLES
W-I-P
FINISHED GOODS

27.79

51.42

54.47

53.51

52.51

51.45

50.34

50.26

8.84

8.84

8.84

8.84

8.84

8.84

8.84

8.84

1.14
1.14
1.14
1.14
1.14
1.14
1.14
1.14
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------37.77
61.40
64.45
63.49
62.49
61.43
60.32
60.24

97.40
175.00
104.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

2.72
0.14
0.14
0.15
0.16
0.17
0.17
0.18
0.50
0.03
0.03
0.03
0.03
0.03
0.03
0.03
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------417.39
61.57
64.62
63.67
62.68
61.63
60.52
60.45
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------225.17
0.00
9.12

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

44.10
0.00
93.49
4.20

11.37
0.00
4.65
1.40

0.92
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

INCREASE IN S.DEBTORS
FIXED DEPOSIT WITH BANK

2.54
0.00

6.89
0.00

0.34
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

ADVANCE TO SUPPLIERS
INCREASE IN DEPOSITS
DECREASE IN :
TERM LOAN - BANK
PAYMENT OF INTEREST
ON TERM LOAN
ADVANCE PAYMENT OF I. TAX
PAYMENT OF DIVIDEND

1.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

16.00

20.00

24.00

28.00

32.00

55.00

0.00

C. SURPLUS/(DEFICIT)
D. OPENING BALANCE
E. CLOSING BALACE

16.56
15.77
13.45
10.60
7.22
3.32
0.17
0.00
2.14
6.79
9.06
10.43
11.85
13.32
14.47
14.95
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------398.32
62.87
43.77
45.03
47.07
48.64
69.64
14.95
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------19.07
0.00
19.07

(1.30)
19.07
17.77

20.85
17.77
38.62

18.64
38.62
57.26

15.61
57.26
72.87

12.99
72.87
85.86

(9.12) 45.50
85.86
76.74
76.74 122.24

DKS


ANNEXURE - 4

[Rs.in Lacs]
A. LIABILITIES
SHARE CAPITAL
PAID UP CAPITAL

2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======

97.40

97.40

97.40

97.40

97.40

97.40

7.76

32.39

60.73

90.38

121.68

154.94

SECURED LOAN
TERM LOAN BANK
159.00
139.00
115.00
(Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)

87.00

55.00

0.00

RESERVE & SURPLUS
PROFIT & LOSS ACCOUNT

CASH CREDIT
CURRENT LIABILITIES
SUNDRY CREDITORS
STATUTORY LIABILITIES
INSTALL. OF TETM LOAN
DUE WITHIN 1 YEAR
PROVISION FOR I. TAX
DEFERRED TAX LIABILITY

104.00

104.00

104.00

104.00

104.00

104.00

2.72
0.50

2.86
0.53

3.00
0.56

3.15
0.59

3.31
0.62

3.48
0.65

97.40

97.40

189.61 224.34

0.00

0.00

104.00 104.00

3.65
0.68

3.83
0.71

16.00
20.00
24.00
28.00
32.00
55.00
0.00
0.00
2.14
6.79
9.06
10.43
11.85
13.32
14.47
14.95
1.33
5.56
9.18
12.01
14.15
15.70
16.73
17.31
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------390.85
408.53
422.93
432.96
440.01
444.49
426.54 462.54
========== ========= ========= ========== ========= ========== ========= ======

B. ASSETS
FIXED ASSETS
GROSS BLOCK
LESS : DEPRECIATION
NET BLOCK (WDV)
CAPITAL W.I.P.
CURRENT ASSETS :
INVENTORY
RAW MATERIALS
COMSUMABLES
W-I-P
FINISHED GOODS
SUNDRY DEBTORS
CASH & BANK BALANCE
FIXED DEPOSIT WITH BANK
ADVANCE TO SUPPLIERS
ADVANCE PAYMENT OF TAX
SECURITY DEPOSIT

225.17
225.17
225.17
225.17
225.17
225.17
225.17 225.17
8.84
17.68
26.52
35.36
44.20
53.04
61.88
70.72
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------216.33
207.49
198.65
189.81
180.97
172.13
163.29 154.45
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

44.10
93.49
4.20

55.47
98.14
5.60

56.39
98.14
5.60

56.39
98.14
5.60

56.39
98.14
5.60

56.39
98.14
5.60

56.39
98.14
5.60

56.39
98.14
5.60

2.54
19.07
0.00
1.00
2.14
0.00

9.43
17.77
0.00
1.00
6.79
0.00

9.77
38.62
0.00
1.00
9.06
0.00

9.77
57.26
0.00
1.00
10.43
0.00

9.77
72.87
0.00
1.00
11.85
0.00

9.77
85.86
0.00
1.00
13.32
0.00

9.77
9.77
76.74 122.24
0.00
0.00
1.00
1.00
14.47
14.95
0.00
0.00

7.98
6.84
5.70
4.56
3.42
2.28
1.14
0.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------390.85
408.53
422.93
432.96
440.01
444.49
426.54 462.54
========== ========= ========= ========== ========= ========== ========= ======

DKS


ANNEXURE - 5

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
1. CAPACITY SALES
CAPACITY UTILISATION
PROJECTED SALES

469.06
27%

469.06
96%

469.06
100%

469.06
100%

469.06
100%

469.06
100%

469.06 469.06
100%

100%

125.42
452.55
469.06
469.06
469.06
469.06
469.06 469.06
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- -----------

2. VARIABLE COST
RAWMATERIALS
144.03
346.38
351.92
351.92
351.92
351.92
351.92
CONSUMABLES
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ADD : OPENING S.I.P.
0.00
93.49
98.14
98.14
98.14
98.14
98.14
LESS : CLOSING S.I.P.
(93.49)
(98.14)
(98.14)
(98.14)
(98.14)
(98.14)
(98.14)
ADD : OPENING F.G.
0.00
4.20
5.60
5.60
5.60
5.60
5.60
LESS : CLOSING F.G.
(4.20)
(5.60)
(5.60)
(5.60)
(5.60)
(5.60)
(5.60)
POWER & FUEL
4.20
6.30
6.93
6.93
6.93
6.93
6.93
BIRDS INSURANCE
2.31
2.31
2.31
2.31
2.31
2.31
2.31
DIRECT WAGES
10.95
11.50
12.08
12.68
13.31
13.98
14.68
INTEREST ON WORKING CAPITAL
13.78
13.78
13.78
13.78
13.78
13.78
13.78
SELLING EXPENSES
2.51
9.05
9.38
9.38
9.38
9.38
9.38
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------80.09
383.27
396.40
397.00
397.63
398.30
399.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ----------------

351.92
0.00
98.14
(98.14)
5.60
(5.60)
6.93
2.31
14.68
13.78
9.38
----------399.00
-----------

3. CONTRIBUTION

45.33

69.28

72.66

72.06

71.43

70.76

70.06

70.06

4. FIXED COST

34.10

33.63

31.64

29.15

26.14

22.63

19.89

19.80

36.14%

15.31%

15.49%

15.36%

15.23%

15.09%

14.94% 14.94%

94.35

219.68

204.26

189.75

171.66

150.01

133.17 132.56

a] OF PROJECTED SALES

75.23%

48.54%

43.55%

40.45%

36.60%

31.98%

28.39% 28.26%

b] OF CAPACITY SALES

20.11%

46.83%

43.55%

40.45%

36.60%

31.98%

28.39% 28.26%

5. PROFIT VOLUME RATIO

6. BREAK EVEN SALES

7. B.E.P. AS A PERCENTAGE

DKS


ANNEXURE - 6

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
Cash Accrual

17.74

34.61

38.32

39.63

41.28

43.24

44.65

44.71

Interest

16.56

15.77

13.45

10.60

7.22

3.32

0.17

-

Interest during Construction

-

-

-

-

-

-

-

-

Any Other Profit

-

-

-

-

-

-

-

-

34.30

50.38

51.77

50.23

48.50

46.56

44.82

44.71

234.29

-

-

-

-

-

-

-

234.29

-

-

-

-

-

-

-

(199.99)

50.38

51.77

50.23

48.50

46.56

44.82

44.71

Total Inflows

Capital Expenditure
Normal Capital Employed
Increase in CA
Margin Money for WC
Total Outflow
Net Inflow
IRR
PAYBACK PERIOD

-

16%
5

YEARS

DKS


ANNEXURE - 7

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
WDV of Fixed Assets

216.33

207.49

198.65

189.81

180.97

172.13

163.29

#####

TL Outstanding

175.00

159.00

139.00

115.00

87.00

55.00

-

-

Margin Available

41.33

48.49

59.65

74.81

93.97

117.13

163.29

#####

Security Margin %

19%

23%

30%

39%

52%

68%

Asset Coverage Ratio

1.24

1.30

1.43

1.65

2.08

3.13

100%
100.00

DKS

100%
#####

Poultry project report

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