BHUJIA

INTRODUCTION:
Bhujia are the important names enhancing the flavour & taste as processed foods. These are food
products having no historical background & becomes in market and in social & cultural synonym as
the society became more advanced. Initially in long-long ago, people did not hear the name of Dal
moth, chur or Bhujia like food products. But now days it is well known not in India but worldwide.
These are mainly consumed during breakfast period & are very much during social & cultural periods.
These are used as tasty & flavored food as well as in medicinal way, however, a little it may be,
according to ayurveda) because of their carminative simulative digestive
properties. India produces almost all these types of salty processed food products of grains
all these types of salty processed food products of grains like Grams, Pulses etc. It aid in digestion
and adsorption of food possesses antiseptic properties.

OBJECTIVE:
The primary objective of the model report is to facilitate the entrepreneurs in understanding
the importance of setting up unit of Bhujia. This model report will serve as guidance to the
entrepreneurs on starting up such a new project and basic technical knowledge for setting up such
a facility.

RAW MATERIAL AVAILABILITY:

The main raw materials for these products are pulses & spices. The various food additives &
colours may be used to provide sophistications in the products. The basic raw materials for the
manufacture of Bhujia are Pulse flour, Vegetable Oil, spices etc.
All raw materials are easily available in across India. This is all flavoured with salt and a blend
of spices that may include coriander and mustard seed.

SUITABLE LOCATION:
Bhujia can be manufactured at any location. The proposed unit is located in outskirt of the
city.

MARKET OPPORTUNITIES:
All over the India it has heavy demand. Its market is rising day by day although different snakes are
in the market. In Indian sub continental it is very popular so it‘s heavy demand encourage Bhujia
production.

MANUFACTURING PROCESS:
These salty food products get a broad market in foreign countries. These products are very much
popular not only in India but also overseas countries. Hence, there are a lot of scope and market of
these products & therefore, it will provide a very much profitable business. It is prepared by various
raw materials like gram meal, Vegetable Oil, spices, salt, condiments added flavour etc.
Process steps
• Cleaning the Raw Materials.
• Mixing of Pulse flours with common salt etc.
• Preparation of papri from Pulse flour mix.
• Frying of dal.
• Mixing of fried dal, and papri and addition of spices and condiments.
• Packaging of product in plastic pouch using a form-fill-seal machine.
CAPACITY OF THE PROJECT:
The total capacity of the unit 75.60 MT per year.

PRODUCTION TARGETS (PER ANNUM):

• Quantity: 52.92 MT per year or 4.41 MT per month.
• Considered 300 working days with 70% production to the Capacity of the project.

PROJECT COMPONENT AND COST:

Major components of the projects and their costs are described in the table hereunder:

Financial Aspects:-

APPLICATION OF FUNDS SOURCE OF FUND

Particular Amount Particulars Year' 1

Land 200 sq. meter Own Capital 826,754.32

Building covered area on rent Loan from Banks 220,237.50
Loan for Working
Plant & Machinery 243,650.00 483,635.46
Capital
Office Equipment &
50,000.00
Furniture
Working Capital 968,327.28
Pre-Operative Expenses 268,650.00

Total 1,530,627.28 Total 1,530,627.28

FIXED ASSETS
700 2500
(1) Land And Building: Value (Rs.)

Land and Build-up area (200 sq. meter covered area on 96,000 per
Rent) annum

(2) Machinery And Equipment:

S.
Description (Name of machine with specification) Qty. Rate Value (Rs.)
N.
Production Unit

i Bhujia Making Machine 1 15,000.00 15,000.00

ii Gas Stove (LPG Commercial) 2 10,000.00 20,000.00
iii Iron Pan (Big Size) 3 8,000.00 24,000.00
iv Iron Pan (Small Size) 2 5,000.00 10,000.00
v Sieve 5 500.00 2,500.00
vi Storage Drums 5 1,000.00 5,000.00
vii Sealing Machine 1 70,000.00 70,000.00
viii Mixing machine 1 30,000.00 30,000.00
ix Plateform Balance 1 15,000.00 15,000.00
x Miscelleneous Items 0 - 30,000.00
Total Cost of Machinery & Equipments 221,500.00

Electrification & Installation Charges @ 10% 22,150.00

 Total Cost of Production Unit 243,650.00

Furniture & Fixtures 50,000.00

3 Pre-Operative Expenses: - 25,000.00

Total Fixed Capital ( 2+3) 268,650.00

RAW MATERIAL REQUIREMENT & STOCK

RAW MATERIAL (PER MONTH):

Qty. Rate
Description with specification Value (Rs.)
(Kg.) (Rs./Kg.)
Pulse Flour 4,400.00 70.00 308,000.00
Vegetable Oil 2,000.00 90.00 135,000.00
Spices and condiments - - 5,000.00
Packing Material - - 20,000.00

Total 468,000.00

ANNUAL CONSUMPTION
Pulse Flour Rs 3,696,000.00
Vegetable Oil Rs 1,620,000.00
Spices and condiments Rs 60,000.00
Packing Material Rs 240,000.00
Total Rs 5,616,000.00

Stock of Raw Material 30 days 461,589.04

Stock of WIP 02 day 20,252.05
Purchase Cost of Raw Material Rs 6,097,841.10

WORKING CAPITAL REQUIREMENT

Particulars Days Year' 1

Raw Material 30 461,589.04
Work in Process 2 20,252.05
Finished Goods 10 177,239.61
Receivables 30 617,400.00
Advance/Security 200,000.00
Total 1,476,480.70

Less: Creditors 30 508,153.42

Net Current Assets 968,327.28

Paid Stock 150,927.28

75% of Paid Stock 113,195.46
60% of Book Debts 370,440.00
Bank Limits 483,635.46
Margin for Working Capital 484,691.82
 SELLING & ADMINISTRATION
STAFF AND LABOUR EXPENSES
EXPENSES

Total
S. Salary
Particular Year I Description No. Salaries-
No. PM
Year I
18,000.00
i Postage (a) Administrative & Supervisory
Commission on
ii 60,000.00
sales
Production
iii Office Expenses 29,000.00 i Incharge cum 1
15,000.00 180,000.00
accountant
iv Tour & Travel 18,000.00
Printing &
v 20,000.00 Total Salaries 180,000.00
Stationary
vi Advertisement 60,000.00

vii Telephone 20,000.00 (b) Skilled & Unskilled-Wages

Repair &
viii 22,000.00
Maintenance
ix Conveyance 27,000.00 i Skilled Worker 1
10,000.00 120,000.00
Semi Skilled
x Sales expenses 36,000.00 ii 1
Worker 8,000.00 96,000.00
xi Insurance 20,000.00 iii Helper 2
5,000.00 120,000.00
xii Misc. Expenses 30,000.00 Total 336,000.00

Total 360000.00 Grand Total 516,000.00

 MANUFACTURING AND PROFIT & LOSS BALANCE SHEET
ACCOUNT

Particulars Year' 1 Particulars Year' 1

Sales Value: 52.92 MT
7,408,800.00
production @ Rs 140 per Kg Liabilities:
Cost of Production: Capital 826754.32
Raw Material Cosnsumed:
Opening Stock - Reserve & Surplus 218913.20
Add: Purchases 6,097,841.10
6,097,841.10 Secured Loan:
Less: Closing Stock 461,589.04 Term Loan 176190.00
Raw Material
5,636,252.05
Consumption
Add: Op Stock of WIP - Unsecured loan:
5,636,252.05
Less: Cl Stock of WIP 20,252.05 Current Liabilities:
Bank
5,616,000.00 483635.46
Borrowings
Power & Fuel 200,000.00 Sundry Creditors 508153.42
Manufacturing Wages 336,000.00 2213646.40
Bonus & Incentives 16,800.00
Consumable Stores 6,000.00 Assets:
Rent 96,000.00 Fixed Assets:
Raw material storage &
4,800.00 293650.00
ins. Cost Gross Block:
Less:
60,978.41 44047.50
Carriage inward Depreciation
Depreciation 44,047.50 249602.50

Total Cost of Production 6,380,625.91 Current Assets:

Add: Op. Stock of Finish.
- 659080.70
Goods Inventories
6,380,625.91 Recievables 617400.00
Less: Cls. Stock of F.Goods 177,239.61 Advance/Security 200000.00
Cash & Bank
6,203,386.30 272643.20
Cost of Sales Balance

Preliminary
1,205,413.70 214920.00
Gross Profit Expenses
0.16
Selling & Admin Cost: 2213646.40
Expenses 360,000.00
Salary 180,000.00 Difference 0.00

Financial Expenses
Interest on Term Loan 30,007.36
Interest on W.Capital 60,454.43

Pre. Expenses 53,730.00

Profit Before Taxation 521,221.91
Taxation 156,366.57
Net Profit After Taxation 364,855.33

Cash withdrawal 145,942.13

Transfer to Reserves 218,913.20
Cumulative Reserves 218,913.20
% of PBT on Sales 7.04
 RATIO ANALYSIS BREAK EVEN ANALYSIS

Particulars Year' 1 Fixed Cost

Net Profit ratio Rent 96000.00

NP*100/Total sales 4.92 Interest on Borrowing 30007.35
40% of Salaries 72000.00
Rate of Return 40% of Utilities 80000.00
NP*100/Total Investment 23.84 25% of Admin Exp 90000.00
Depreciation 44047.50

Total 412,054.86

Break Even Point Fixed Cost * 100

Fixed Cost+Profit

53.04

ADDRFESS OF MACHINERY & EQUIPMENT SUPPLIERS:

• M/s Bajaj Processpack Maschinen Pvt. Ltd., 7/27, Jai Lakshmi Industrial Estate, Sahibabad
Industrial Area, Sahibabad, Dist. Ghaziabad (U.P.) - 201301.

• M/s Jayems Engineering Works, Strand Road, Kolkata – 700 001.

• M/s Sarkar machinery,P. K. Guha Road, Near Kumarpara Party Office, Kolkata, West Bengal,
700028.

• M/s SP Engg Corp., Fazalgunj, Kanpu

• M/s T. Alimohammad & Co., 144/46, Sarang Street, Near Phule Market, Mumbai 400 003

• M/s Master Mechanical Works Pvt.