Food prices are going very high and with increasing population this will remain high. This is brief project report for Dal Mill or Pulses Processing Unit. This is bankable project based on the emerging market. Depending upon country and place we can develop detail project report. The currency is Indian Rupee as well as US Dollar

1. Brief Project Report
Food Processing Series
Dal Mill – Pulses Processing Unit
Food prices are going very high and with increasing population this will remain high. This is brief project report for Dal Mill or Pulses Processing Unit. This is bankable project based on the emerging market. Depending upon country and place we can develop detail project report. The currency is Indian Rupee as well as US Dollar.
Dr. Zia Ahmed
Venture Art http://www.ventureart.biz/
zia@milestonevision.com
+96565510448

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Contents
1. Food in Global Environment ................................................................................................................. 2
• Global Stock Market Performance in 2010 ....................................................................................... 2
• FAO food price indices ...................................................................................................................... 3
• FOOD PRICES AND INFLATION .......................................................................................................... 3
2. 'INDIA REQUIRES IMPORTING 3.4 MN TON PULSES IN ......................................................................... 4
3. Malawi Farmers Scramble to Produce Pulses for India ........................................................................ 6
4. Market Potential ................................................................................................................................... 7
CONSUMER TRENDS ............................................................................................................................. 8
LENTIL SECTOR .................................................................................................................................... 10
CHICKPEA SECTOR ............................................................................................................................... 10
5. PRODUCTION PROCESS ....................................................................................................................... 13
6. TECHNICAL ASPECTS: .......................................................................................................................... 17
7. FINANCIAL FEASIBILITY........................................................................................................................ 18

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1. Food in Global Environment
There are riots in many African Countries recently. Especially the riots have significance looking at the strategic importance of these countries to the west, Algeria, Tunisia, Morocco, and Egypt. These are the countries who are staunch supporters of the western powers
If we look at the other side of the story why this all is happening. Even though economy is slow, there is enough food for everyone and prices are going UP.
According to World Bank “The world economy is moving from a post-crisis bounce-back phase of the recovery to slower but still solid growth this year and next, with developing countries contributing almost half of global growth, says the World Bank’s latest Global Economic Prospects 2011.”
The World Bank estimates that global GDP, which expanded by 3.9% in 2010, will slow to 3.3% in 2011, before it reaches 3.6% in 2012. Developing countries are expected to grow 7% in 2010, 6% in 2011 and 6.1% in 2012. They will continue to outstrip growth in high-income countries, which is projected at 2.8% in 2010, 2.4% in 2011 and 2.7% in 2012.
• Global Stock Market Performance in 2010
The following are some of the key points from a review of the 2010 performance of equity markets around the world:
Stock markets can rise despite low or poor economic growth. The U.S. market was a perfect example of this scenario. While the U.S. economy continued to struggle last year with high unemployment rates, slowing demand, more bank failures and other negative events, corporate profits rose and equities took off ending the year with double-digit returns for the S&P 500.
It was a very good year 2010 for many markets with amazing returns. India gave a 16% odd returns in 2010. The MSCI Emerging Markets Index (+16.4%) had done enough earlier in the year to outperform the MSCI World Index (+9.6%) by a wide margin for the year as a whole.

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• FAO food price indices
The FAO Food Price Index in December slightly surpassed its peak of early summer 2008. The indices of sugar and oils and fats increased the most. In Asia, domestic prices of rice further strengthened in December and are at record levels in several countries. Prices of wheat and wheat flour in importing countries of Asia, Latin America and Africa, remained at high levels.
• FOOD PRICES AND INFLATION
If all the food in the world were shared out evenly, there would be enough to go around. That has been true for centuries now - if food was scarce, the problem was that it wasn't in the right place. The poor, urban multitudes in these countries (including China and India) spend up to half of their entire income on food, compared with only about 10 per cent in rich countries. When food prices soar, these people quickly find that they simply lack the money to go on feeding themselves and their children properly - and food prices now are at an all-time high. Unfortunately we live in world which does not understand logic and rationales. Only vested interest of Global Powers and Power Brokers and lobbies prevail. No one care how many will die of hunger and poverty.

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2. 'INDIA REQUIRES IMPORTING 3.4 MN TON PULSES IN
India is the world's largest producer of pulses; but last year the country had to import 1.8 million tons of pulses to meet the growing domestic consumption. During the year 2006-07, India imported 1.8 million tons of various pulses, especially from countries like China, Canada and Australia. For instance, the Kolkata Dock System alone handled over a million tons of pulses imported from these countries. This was a nearly 90 per cent jump over the previous year and over 50 per cent of the country's total import of pulses. Despite being the largest producer of the largest varieties of pulses, the demand for consumption of pulses is just growing. India harvests between 12- 15 million tons of pulses each year but the yield has been pretty much static for the last 30 years averaging between 500-600 lb./ acre. While the green revolution produced a three-fold increase in wheat yields in India, pulses have not received the same level of attention in research. Pulses are grown on dry land during the winter season under less than ideal conditions. All of the pulses in India are harvested by hand but losses due to insects and storage problems can be significant. What makes India such an interesting market is that India is best described as a very price sensitive market? India is the biggest importer and consumer of pulses and India government has initiated various programs to ensure that pulses output by the nation remain robust. In the budget for 2011-12, India Finance Minister had announced a number of measures to strengthen the agricultural sector particularly in the areas of pulses, vegetables and oil palm. The country is an importer of pulses and imported 2.79 tons in 2009-10.
Compared to 3.5 million tons of pulses imports by India in 2009-10 crop year, the country is expected to import 3 million tons for the current crop year spanning July-June. This is attributed to the high output of pulses by India, said a report in Business Standard citing traders and importers. India is likely to come up with impressive pulses output figures for 2010-11 season at 17.29 million tons, up by 18%. This is when compared to 14.66 million tons in 2009-10, according to a report in The Times of India. Area under pulses climbed by 12% to 23.05 million hectares in 2010-11. Of the estimated production tur is expected at 3.2 million tons, urad at 1.8 million tons and moong at 1.4 million tons. Government -run trading firms like MMTC would import 0.6 mn tons to .7 mn tons of pulses in 2010-11 up from 0.3mn-- 0.4 mn tons Y-O-Y, said Business Standard quoting H S Mann, chief managing director of MMTC Ltd. The

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targeted import figures by MMTC forms almost one-fifth of India’s pulses imports. The rest is imported by private firms. Among imports, yellow pea accounts for half of the total figures and is sourced from Canada, Ukraine and the US. India’s State Trading Corporation, another government trading house, had invited bids for the import of 31,000 tons of pulses for sale in the domestic market, recently. Bidders were supposed to procure 25,000 tonnes of yellow peas and 2,000 tonnes each of desi chick peas (chana), black matpe (urad) and leamon tur (arhar) from Canada, Australia and Myanmar, said a report in The Hindu Business Line.
Notwithstanding expected bumper production of pulses during 2011-12, India would require to import 3.40 million ton of the vital food grain item to match the enhanced demand. The production of pulses during 2011-12 as per the Second Advance Estimates released by Union Agriculture minister is estimated to be 16.51 million ton. Planning Commission has estimated that the demand for pulses in the country during the period is 19.11 million ton, Thomas said adding the gap of 3.4 million ton have to be met by imports. Given that the supply and demand mismatch with regard to pulses is likely to exist in the near future, the government has permitted imports of pulses at zero duty up to March 31, 2012 to increase domestic availability and stabilize the prices of pulses, he added.

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3. Malawi Farmers Scramble to Produce Pulses for India
Farmers in the landlocked southeast African country of Malawi are shifting from their traditional crops to grow pulses to meet the increasing demand in the international market, especially from India.
The government in Malawi is encouraging farmers to grow more pulses to meet the demand in India, said Malawi businessman John Jimu Banda, who was here to attend the CII-EXIM Bank India-Africa Business Conclave March 27-29. Apart from attending the meet, Banda intended to buy some equipment, but he is going back to his country with an export order for the supply of pigeon pea or tuar dal. "There is a big demand for pigeon pea in India. I have got orders for supplying 1,000 tonnes of pigeon pea from two parties," he said. Malawi is already exporting about 50,000 tonnes of pulses to India, but there is "good scope for increasing the quantity", according to Banda.
"The government is putting emphasis on growing beans for the Indian market. It is telling farmers that there is a good market for the pulses abroad." The Malawi government has sought assistance from India for producing new varieties, and for research and training in growing early-maturing and high-yielding varieties of pulses. The main crop in Malawi, formerly known as Nyasaland, is maize, tea and tobacco, but farmers also grew beans of various kinds. Tobacco, tea and sugarcane provided 70 percent of Malawi's export earnings till the international prices of tobacco crashed. Since then the government has been encouraging growers to shift to other crops such as pulses, paprika, macadamia nuts and fruits.
Farmers in Malawi grow soya, pigeon pea, chick pea or garbanzo or chole, green gram (moong), white cow peas (lobiya) and red beans or kidney beans (rajma). The red beans are of two varieties - a small deep-red bean and a larger bean with a red-speckled skin. "The difference is only in the colour, the taste of both is the same," Banda said. The Malawi businessman was looking to buy extractor machinery to make soya milk from soya bean. "I have signed a contract with an engineering company for a machine with the capacity to make 500 litres of soya milk in a day," he said.

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4. Market Potential
Use of pulses is very common in Indian diet. Apart from the most popular use of making "Dal", they are used in making many food as well as snack preparations. They provide proteins. Many types of pulses are used in the country and pigeon pea is one of them. Pulses are used only after de-husking and splitting. This activity is going on since decades and even today some farmers employ these traditional techniques. But with growing demand, manual operations are taken over by the machines which have increased production as well as recovery. Per capita consumption of pulses in India is still very low and thus there is a need to increase it to ensure adequate intake of nutrients. Pulses are used only after de- husking and splitting. Conventional methods have been replaced by machines and today it has become a regular commercial activity and is the third largest processing industry after wheat and paddy. This note deals with de-husking, cleaning and splitting of pigeon peas. This project can be started in several states as pulses are cultivated in most parts of the country. This note considers Gujarat as a prospective location in view of ever increasing demand.ng
While India is the largest producer of pulses in the world, it is also the largest consumer and has been unable to meet its own demand since the 1970s. As a result, many of the trade barriers which were in place prior to the 1970s have been removed to encourage cheap imports of pulse products for general consumption.
A large percentage of the Indian population is classified as living in poverty and is, therefore, very price sensitive. Despite lower per capita consumption of pulses over the past 30 years, consumption is still increasing in volume and value. Pulses are still in high demand among Indians as they are a major source of protein and used in many traditional Indian dishes.

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CONSUMER TRENDS
 Pulse consumption in India differs by region; pulses such as lentils are popular in northern India but are not the pulse of preference in southern India.
 Pulses which are popular in all parts of the country include: Desi chickpeas, green peas, yellow peas, and black eye beans.
 Pulses which are popular in northern India include: Kabuli chickpeas, lentils, and kidney beans.
 Pulses which are more popular in southern India include: pigeonpeas and urd.
 Low income, rural Indians tend to prefer horsegram (legumes from the tropics grown mostly under dry-land conditions) and khesari (European native pulse grown in the east of India).
 Most pulses in India are either split or used in the production of flour. Generally speaking, only kabuli and green peas are consumed in whole form. Split and whole pulses are usually cooked and served as part of a meal with rice or traditional Indian bread.
 Chickpea, urd and mung flours are generally very popular. All are important ingredients used in the preparation of snack foods in India. As snack food is also a fast growing market in India, due to rising incomes, pulse flours will be in higher demand.
 Demand for pulses is on the rise due to economic growth in India.
 Indian production of pulses is stagnant.
 Pulses in India go through a large supply chain which drives up the price for consumers. This is generally due to the large number of intermediaries who take their “cut” of the value of the pulses. It is estimated that each middle-man in the pulse supply chain takes at least 1% commission on their sales.
 The primary means of distribution is either through wholesalers or retail stores. Retail stores generally charge significantly higher prices than wholesalers, due to the number of intermediaries, profit-taking by the companies and overhead.
 In addition, pulse importers generally buy on credit, something which may be scarce as a result of the economic downturn.

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India 2006 2007 2008 2009 2010 Fresh Food
171460.3
187854.8
205065.5
222562.9
240962.5 Meat
3,340.50
3,697.80
4,110.20
4,578.80
5,089.50 Fish and seafood
4,585.40
4,904.40
5,293.20
5,740.80
6,173 Pulses
15,064.20
17,422.30
18,120.40
19,670.40
21,130.10 Vegetables
60,541.60
63,696.40
68,695.80
74,319.20
80,247.10 Starchy roots
27,671.20
29,113.70
32,155.40
35,706
38,990.80 Fruits
35,687.40
38,095.30
40,383.60
42,333.70
44,351.60 Nuts
380.7
413.2
491.7
546.2
598.7 Eggs
2,417.60
2,519.20
2,800.70
3,127
3,487.20 Sugar and sweeteners
21,771.60
27,992.50
32,618.50
36,540.90
40,894.50
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
2006
2007
2008
2009
2010
Pulses Consumtion in India
ton/annum

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LENTIL SECTOR
 Lentils are an important part of the Canadian pulse trade with India. They are consumed in larger amounts in the northern and eastern parts of India, compared to the south where they are generally seen as an inferior pulse.
 India is one of the largest producers of lentils in the world. However, this has not stopped India from becoming one of the major importers of lentils. Poor productivity in the Indian agricultural sector has encouraged lentil imports from countries such as Canada and Australia.
 Lentils alone were worth $34 million, or 8% of all agri-food and seafood products Canada exported to India in 2008. They amounted to Canada’s second largest export to India in 2008.
 Lentil consumption is not uniform by type or region. Large red lentils are preferred by Indian consumers and are used primarily for splitting.
 Yellow lentils are preferred in southern India where they act as a substitute when tur is priced too high for most consumers.
 Small red lentils are consumed in lesser amounts, and usually among the Muslim minority.
 Lentils are generally consumed as part of a side dish such as dhal fry, which are essentially cooked pulses served with fried onions.
CHICKPEA SECTOR
 The two main chickpea varieties in India are desi and kabuli chickpeas.
 Chickpeas are the largest domestically produced and consumed pulse in India. They are also the most important in terms of the role they play in the preparation of traditional Indian cuisine.
 Canada exported approximately $4.5 million worth of chickpeas to India in 2008. Chickpeas accounted for 1% of Canadian agri-food and seafood trade with India. However, chickpeas were still the fifth most important agri-food and seafood export to I
 Chickpeas are consumed in a variety of different ways. They can be consumed whole, split and cooked as part of dhal or turned into basan flour which is used in the preparation of Indian snack food.
 Desi chickpeas are the primary chickpeas used in the production of basan flour. These chickpeas are produced lo-cally in large quantities and earn a higher price on the mar-ket as they are considered of the highest quality. Yellow peas, which Canada exports much of, are considered a low end substitute in the creation of basan flour.

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 Canada exports a small number of desi chickpeas, which are generally considered low quality by Indian importers due to their high moisture content. Indian importers are looking for low moisture desi chickpeas as these are what are favoured by their customers.
 Kabuli chickpeas are usually consumed whole as part of a meal. These chickpeas are not used as much as desi in the preparation of chickpea flour. They are mainly limited to northern India in terms of consumption; however recent trends indicate they have also been growing in popularity in the southern regions of India.

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Packing
Grading
De-husking & Splitting
Seasoning
Saoking
Cleaning

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5. PRODUCTION PROCESS
1. INTRODUCTION :
The dhal mill is a process industry to dehull the pulses and split them into two halves or dhal and make it available to the consumer ready for use.
2. APPLICATION :
There are various pulses like red gram (thoor); green gram (mung); Black gram (udad); Bengal gram (chana); Masoor etc. and all these need dehulling before being made available in the market.
3. MARKET :
Since there is a constant demand in the consumer market, the demand for dhals is always preserve and is on the increase.
4. BASIS AND PRESUMPTIONS :
1. Production Capacity :
The mill will be in operation for three shifts a day. The total raw material input would be 3 tons per shift or 9 tons per day. With refraction losses at 2% hulls at 1% and bran at 1% the recovery will be 14% less than the quantity of input material.

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5. Land and Construction Costs : USD = 45 INR INR USD Land Required 0.5 acre 500,000.00 11,111.11 Cost of Construction/sq.FT.
750 14,250,000.00 316,666.67 Total Cost of Land and Building
14,750,000.00
327,777.78
45 USD = 45 INR INR
Land Required 0.5 acre 500,000.00
Cnstruction Sq. Ft
i.
Raw material store
5000
ii.
Finished goods store
5000
iii.
Processing area
4000
iv.
Office space
1500
v.
Panel board room
500
vi.
Gunny bags room
1000
vii
Machinery spares room
1000
viii
Toilet space
200
ix
Miscellaneous space
800
Total Constructed area
19,000.00 Cost of Construction/sq.FT. 750.00 14,250,000.00 Total Cost of Land and Building 14,750,000.00

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6. Costing of machinery and equipment:
S.No. Description Qty. Landed Price
A.
Preparatory Section :
INR
USD
i.
Dectoner
1
200,000.00 4,444.44
ii.
Chaff separator
1
200,000.00 4,444.44
iii.
Elevators and conveyers
550,000.00 12,222.22
iv.
Motors for above machinery
520,000.00 11,555.56
B.
Process Section :
i.
Roller machine
1
235,000.00 5,222.22
ii.
Sieves
2
134,770.00 2,994.89
iii.
Worm machines
2
110,994.00 2,466.53
iv.
Bucket elevators
5
145,600.00 3,235.56
v.
Box fan
1
112,540.00 2,500.89
vi.
Accessories, Shafts, counter shafts, ball bearings etc.
239,900.00 5,331.11
Mud steel platform for machinery
234,200.00 5,204.44
vii.
Motors for above machinery
130,000.00 2,888.89
viii.
20 MPA/C motor
135,000.00 3,000.00
ix.
Tool kit accessories, weighing scales.
121,500.00 2,700.00
Total cost of machinery 3,069,504.00 68,211.20

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7. Power requirement :
The total connected load is 50 HP or 37.5 KW. In addition general lighting will require 7.5 KW, making the total power requirement to 45 KW.
8. Water requirement :
2 kilolitres per day or 50 kilolitres per month.
9. Salaries and wages : Salaries and wages /month INR/annum USD/annum 163,000 12 1,956,000.00 43,466.67

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6. TECHNICAL ASPECTS:
1. Production process outline :
The gram is first passed through the sieves of the preparatory section to remove chaff and twigs, followed by the destoner to remove stones. The cleaned gram is then passed through the mill when it is cracked, split into two halves and the hulls separated from the dhal with the help of sieves. The hulls are disposed off to cattle feed manufacturers and the dhal packed in 50 kg gunnies.
2. Quality specifications :
The dhal should be free from hulls, stones and other contaminant material.
3. Production capacity :
The total raw material input is estimated at 9 tonnes per day or 27000 tonnes per annum. The yield is estimated at 14% less than the raw material input i.e. 23220 tonnes.
4. Pollution control measures :
Not necessary as there are no pollutants or effluents. However on dehulling there is a lot of dust which must be trapped and not allowed to penetrate into the surroundings.

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7. FINANCIAL FEASIBILITY
S.No.
Description
Total INR
Loan INR
Equity INR
i.
Land
500,000
350,000
150,000
ii.
Civil Works
14,250,000
9,975,000
4,275,000
iii.
Plant machinery
3,069,504
2,148,653
920,851
iv.
Cost of power connection
300,000
210,000
90,000
v.
Electrification cost
200,000
140,000
60,000
vi.
Delivery van
800,000
560,000
240,000
vii.
Erection, commissioning
500,000
350,000
150,000
viii.
Moulds, fixtures
300,000
210,000
90,000
ix.
Office equipment
300,000
210,000
90,000
x.
Pre operative expenses
500,000
350,000
150,000
xi.
Working capital margin
14,875,750
-
14,875,750 35,595,254 14,503,653 21,091,601

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S.No.
Description
Total USD
Loan USD
Equity USD
i.
Land
11,111
7,778
3,333
ii.
Civil Works
316,667
221,667
95,000
iii.
Plant machinery
68,211
47,748
20,463
iv.
Cost of power connection
6,667
4,667
2,000
v.
Electrification cost
4,444
3,111
1,333
vi.
Delivery van
17,778
12,444
5,333
vii.
Erection, commissioning
11,111
7,778
3,333
viii.
Moulds, fixtures
6,667
4,667
2,000
ix.
Office equipment
6,667
4,667
2,000
x.
Pre operative expenses
11,111
7,778
3,333
xi.
Working capital margin
330,572
-
330,572 791,006 322,303 468,702

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10. Salary and Wages
S.No
Description
No.
Salary/head INR
Total/Salary INR
i.
Production incharge
1
25,000.00
25,000.00
ii.
Skilled workers
6
7,000.00
42,000.00
iii.
Unskilled workers
12
5,000.00
60,000.00
iv.
Vandriver
1
8,000.00
8,000.00
v.
Administrative staff
2
5,000.00
10,000.00
vi.
Security staff
4
3,000.00
12,000.00
Total
26
157,000.00
Perquisites @ 15%
23,550.00
Grand total salaries and wages
180,550.00
S.No
Description
No.
Salary/head USD
Total/Salary USD
i.
Production incharge
1
555.56
555.56
ii.
Skilled workers
6
155.56
933.33
iii.
Unskilled workers
12
111.11
1,333.33
iv.
Vandriver
1
177.78
177.78
v.
Administrative staff
2
111.11
222.22
vi.
Security staff
4
66.67
266.67
Total
26
3,488.89
Perquisites @ 15%
523.33
Grand total salaries and wages
4,012.22

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11. Raw Material
S.No.
Particulars
Qty.
Rate/Unit
Total value
Rs. P.
i.
Gram
225,000.00
45.00
10,125,000.00
ii.
Gunny bags
4,500.00
20.00
90,000.00
Total raw and packing material
10,215,000.00
S.No
Particulars
Qty.
Rate/Unit
Total value
USD
USD
i.
Gram
225,000.00
1.00
225,000.00
ii.
Gunny bags
4,500.00
0.44
2,000.00
Total raw and packing material
227,000.00
12. Utilities per Month
S.No
Particulars Per Month
Expenditure
USD
i
Power 27000 KW @ Rs. 6.00 per unit
162,000.00
3,600.00
ii
Steam
- not required
iii
Furnace oil
- not required
iv
Water 50 kilolitres @ Rs. 50 per KL
2,500.00
55.56
Total cost of utilities
164,500.00
3,655.56

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13. Other contingent expenses per month
S.No. Particulars INR USD
i. Rent for land and building. 0 0
ii. Postage and stationery 5,000.00 111.11
iii. Telephones 10,000.00 222.22
iv. Consumable stores 10,000.00 222.22
v. Repairs and maintenance 15,000.00 333.33
vi. Transport charges 25,000.00 555.56
vii. Loading, unloading charges 15,000.00 333.33
viii Advertisement and publicity 10,000.00 222.22
ix Insurance 12,000.00 266.67
x Sales expenses 35,000.00 777.78
xi Miscellaneous expenses 15,000.00 333.33
Total contingent expenses 152,000.00 3,377.78
14. Total working capital per month
S.No. Description INR USD
i. Raw materials 10,125,000.00 225,000.00
ii. Packing materials 90,000.00 2,000.00
iii. Finished goods 12,577,500.00 279,500.00
iv. Debtors 6,000,000.00 133,333.33
v. Salaries and wages 163,000.00 3,622.22
vi. Utilities 164,500.00 3,655.56
vii. Contingencies 152,000.00 3,377.78
Total working capital 29,272,000.00 650,488.89

24. Dal Mill – Pulses Processing Unit
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15. PROFITABILITY OF THE UNIT (ANNUAL COSTS) :
S.No. Description Cost USD
i. Raw materials 121,500,000.00 2,700,000.00
ii. Packing materials 1,080,000.00 24,000.00
iii. Utilities 1,974,000.00 43,866.67
iv. Salaries and wages 1,956,000.00 43,466.67
v. Contingencies 1,824,000.00 40,533.33
vi. Depreciation on land civil
works @ 10%
1,475,000.00 32,777.78
vii. Depreciation on
machinery @ 10%
306,950.40 6,821.12
viii. Depreciation on office
equipment @ 20%
60,000.00 1,333.33
ix. Depreciation on vehicle
@ 10%
80,000.00 1,777.78
x. Depreciation on moulds,
fixtures @ 10%
30,000.00 666.67
xi. Interest on long term
loan @ 10%
1,450,365.28 32,230.34
xii. Interest on short term
loan @ 13%
1,871,512.50 41,589.17
Total production cost 133,607,828.18 2,969,062.85
S.No. Finished Product Qty. Rate/ton Total Value
tons Rupees
i. Dhal Sale INR/annum 2322 65000 150,930,000.00
INR Sale Per Month 12,577,500.00
Dal Sale USD /Annum 2322 1,444.44 3,354,000.00
USD Sale Per Month 279,500.00

25. Dal Mill – Pulses Processing Unit
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16. Profitability Ratios
USD 384,937.15
Net Profit per year
Total turnover
Net Profit per Year
Total Investment
Total fixed cost
Total fixed cost + Net Profit
BREAK EVEN POINT 67.27%
NET PROFIT RATIO 11.48%
Earnings before Tax 17,322,171.82
(Turnover – Production cost)
RATE OF RETURN on Equity 48.16%
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