Chapter

I
CHAPTER I

INTRODUCTION

EID Parry India Limited is one of the leading sugar manufacturers in India,
with a rich history of over 225 years. The company is part of the Murugappa
Group, a well-known business conglomerate. the sugar industry has been a
focal point for social -economic development in the rural areas by mobilizing
rural resources, generating employment & higher income, beside giving a
filling to transport and communication facilities. Eeral sugar factories across
India, including units in Tamil Nadu, Karnataka, and Andhra Pradesh.

The company is involved in the entire value chain of sugar production,

including sugarcane cultivation, sugar manufacturing, co-generation of
power, distillery, and the production of value-added products like ethanol
and organic fertilizers. EID Parry focuses on sustainable agriculture practices
and modern technologies to improve efficiency and reduce environmental
impact.

They are providing huge employment opportunities for both skilled and semi-
skilled labourers. Employees training is also given to the employees in order
to them in their field and assist them to get specialization. They are very
conscious of the needs and wants of the employees and do our best keep
them motivated .

During internship training, students are exposed to key processes such as

sugar manufacturing, co-generation power production, distillery operations,
quality control, maintenance, and safety management. This provides
practical knowledge about the working of the sugar industry and its
supporting departments.
1.2 OBJECTIVE OF THE STUDY

 To know about the function of various departments in EID PARRY INDIA

LIMITED.
 To know the Strength, Weakness, Opportunity and Threats of the
company.
 To observe and learn the safety standards and environmental
management practices adopted in the factory.
CHAPTER II
 CHAPTER II

2.1 INDUSTRY PROFILE

SUGAR INDUSTRY IN INDIA

The sugar industry is second largest agro- based industry in India.The

first sugar factory in India was established in 1784 in the private sector. So
India has been known as the original home of sugar and sugarcane.

The modem factory system for making white sugar from sugarcane was
perhaps introduced for the first time in India by the Dutch in North Bihar in
1840. The advent of modem sugar processing industry began to flourish only
after the grant protection Act 1932. In 1933-34 there were 111 Sugar
Factories, but only three cooperative sugar mills. After independence, it was
decided to accord preferance to cooperative sugar mill for the issue of
licence under the “Industrial Development Regulation Act 1951." Because of
this in 1955-56 there were 52 cooperative sugar factories, in production,
accounting for 26% of the total sugar production. The cooperative sugar
factories have been continuously maintaining there record of highest all India
percentage of sugar recovery from the cane i.e. 12.19% as against a national
average of 9.7%. In the year 1980-81, 149 cooperative sugar factories were
in operation. They produced 20,9 lakh tonnes of sugar accounting for nearly
56.4% of the countries total production of sugar .
During 1992-93 season 224 cooperative sugar factories were in production.
They produced 64.24 lakh tonnes of sugar. The growth and progress of sugar
industry in India particularly in the cooperative sector is fairly conspicuous in
the data on number of factories, area under cane cultivation, total production
of sugarcane, cane crushed by factories, sugar produced and recovery of last
ten years from 1983-84 to 1992- 93 After studying last 10 years data, the
number of cooperative factories was increased from 160 to 224. Production
of cane was also increased by 56,000 tonnes. Production of sugar was
increased from 5,917 thousands tonnes to 10,609 thousands tonnes

Growth and Development:

India has a long tradition of manufacturing sugar. References of sugar

making by the Indians are found even in the Atharva Veda. India is rightly
called the homeland of sugar. But in ancient times, only gur and khandsari
were made and modem sugar industry came on the Indian scene only in the
middle of the 19th century, when it was introduced by the Dutch in North
Bihar in about 1840. Unfortunately, this attempt could not succeed. The first
successful attempt was made by the indigo planters at the initiative of
Britishers in 1903 when Vacuum pan mills were started at Pursa, Pratabpur,
Barachakia and Marhowrah and Rose in north-eastern U.P. and the adjoining
Bihar.This happened when demand for indigo ceased to exist due to the
introduction of synthetic blue in the market. In the early years of the 20th
century, the industry grew rather sluggishly and there were only 18 mills in
1920-21 and 29 mills in 1930-31. The industry got a great fillip after The
fiscal protection in 1931 and the number of mills rose to 137 in 1936-37. The
production also shot up from 1.58 lakh tonnes to 9.19 lakh tonnes during the
same period. The industry passed through an uncertain phase during and
after the World War II and some stability was experienced only after 1950-51.
There were 139 mills producing 11.34 lakh tonnes of sugar in 1950-51. After
that, the plan period started and the industry made rapid strides. In the Table
27.28 shows that the year to year figures reveal great variations in
production although there has been a steady increase in production on the
long term basis.

Production of Sugar in India (lakh tonnes

production growth, and development of the sugar industry in India:

Period Key Developments & Milestones Production Trends

India was one of the first countries to

Ancient Traditional extraction,
produce sugar from sugarcane (as
Period low yield
early as 500 BC).

Medieval Techniques spread to Persia, Arabia, Mostly local use,

Period and Europe. minimal exports

Colonial period – sugar mills Around 30–40 sugar

1900–1930
introduced by British. mills in operation

Sugar Industry Protection Act passed

Gradual increase in
1932 by British Govt. to support domestic
sugar production
producers.

1947
India had about 138 sugar factories; Production ~1.1
(Independenc
industry was semi-mechanized. million tonnes
e)

Five-Year Plans supported industrial Rapid increase in

1950s–1970s expansion. Cooperative sugar mills production & area
promoted. under cane

1980s Modernization, new technologies, India became one of

and hybrid sugarcane varieties
 Period Key Developments & Milestones Production Trends

introduced. top 3 global producers

Liberalization – private sector Production crossed 10

1990s
participation increased. million tonnes

Production ranged
Major expansion in UP, Maharashtra,
2000s between 18–28 million
Karnataka, and Tamil Nadu.
tonnes

Focus on ethanol blending, India often 2nd largest

2010s
cogeneration, and by-products. global producer

Production over 30–35

Ethanol production increased due to
2020–2023 million tonnes
EBP policy; exports grew.
annually

Increased focus on green energy, India is world's

2024–Present zero waste, and sustainable farming largest sugar
practices. producer

Scope of the Sugar Industry in India –

The sugar industry in India holds a vital place in the national economy as the second-largest
agro-based industry after textiles. It provides employment to over 5 lakh workers
directly and supports over 50 million farmers through sugarcane cultivation.
India is the largest producer and consumer of sugar globally, with major production states
including Uttar Pradesh, Maharashtra, Karnataka, Tamil Nadu, and Bihar.
 Rising domestic demand for sugar and sweeteners.
 Export potential to countries like Indonesia, Bangladesh, and the Middle East.
 Diversification into ethanol production, helping reduce fuel imports.
 By-products like molasses, bagasse, and press mud used for distilleries, power
generation, and organic fertilizers.
 Supportive government policies such as the Ethanol Blending Programme (EBP) and
fair & remunerative price (FRP) for sugarcane.
With the growing focus on green energy, sustainable agriculture, and zero-waste
manufacturing, the sugar industry in India has a promising and expanding future.
2.2. COMPANY PROFILE
CORE DETAILS OF THE COMPANY:
Field Details

Name of the
company E.I.D. Parry (India) Limited

EID Parry Sugar Factory, Nellikuppam, Cuddalore District, Tamil

Address Nadu – 607105

Owner of the
company Murugappa Group

Ownership Public Limited Company

Contact No. 04142 – 272238 / 239 / 281

E-mail [email protected]

Annual Turnover Over ₹2,500 crores (consolidated)

Nature of
Business Sugar Manufacturing, Distillery, Co-generation, Bio-products

Established in 1842 (Nellikuppam Unit)

No. of workers Approx. 400–600 (including contract & seasonal staff)

Status Active

Property Industrial Land & Factory Premises (Owned by E.I.D. Parry)

 Field Details

GST Number 33AAACE0419P1Z5 (For Tamil Nadu Unit – subject to verification)

LOGO:

ESTABLISHMENT:

The company E.I.D. Parry (India) Limited, part of the Murugappa Group, was established in
1842 at Nellikuppam, Cuddalore. It is one of the oldest sugar factories in India, with a legacy
of over 180 years in the sugar industry. The Nellikuppam unit was the first sugar plant in
India, marking the beginning of modern sugar manufacturing in the country.

Over the years, the company has expanded significantly with state-of-the-art technology in sugar
production, ethanol distillation, and co-generation power. With a dedicated team of
professionals and strong farmer relations, E.I.D. Parry continues to lead with a commitment to
quality, innovation, and sustainability.
The company’s success is built on visionary leadership, consistent quality standards, and a
people-first approach, where employees are valued and treated as part of the Parry family.

MISSION AND VISION STATEMENT:

MISSION:

Our mission is to be a leader in the sugar and bio-energy industry by delivering quality products
through sustainable practices, technological advancement, and stakeholder engagement. We aim
to ensure customer satisfaction while promoting rural development and environmental care.

VISION:

Our vision is to be the most respected and innovative sugar manufacturing company in India,
committed to excellence in production, farmer welfare, green energy, and value creation for all
stakeholders.

THE KEY OBJECTIVES OF E.I.D. PARRY (INDIA) LIMITED –

NELLIKUPPAM UNIT ARE:

✓ To produce high-quality sugar and bio-products using modern, sustainable practices.

✓ To support and empower sugarcane farmers through research and field assistance.
✓ To maintain the highest safety, environmental, and ethical standards in operations.
✓ To contribute to the national Ethanol Blending Programme (EBP) by enhancing ethanol
capacity.
✓ To continuously improve workforce efficiency and technical capabilities.

WELFARE FACILITIES:

The company provides the following facilities to its workers:

  ✔ Pure Drinking Water
 ✔ Well-Ventilated Work Areas
 ✔ Transport Facility for Employees
 ✔ Periodical Onsite Medical Checkups
 ✔ Waste Management & Recycling Systems
 ✔ Restroom and Sanitation Facilities
 ✔ Staff Canteen and Dining Area
 ✔ Parking Facility
 ✔ Safety Training & PPE (Personal Protective Equipment)

CATEGORIES OF EMPLOYEES:

Employees are categorized into three main types:

 Skilled Workers – Engineers, Shift Operators, Lab Analysts, Electricians, Welders,

Boiler Operators, Quality Controllers, Control Room Staff.
 Semi-Skilled Workers – Machine Operators, Helpers in Cane Yard, Field Assistants,
Cleaners, Loading Staff.
 Management Staff – Unit Managers, Department Heads, Admin Officers, Accounts and
HR personnel.

WORK TIMINGS:
Activity Time

Opens at 6:00 AM

Morning
9:30 AM to 9:45 AM
Break

12:30 PM to 1:00
Lunch Break
PM

Evening
4:00 PM to 4:15 PM
Break

6:00 PM (General
Closes at
Shift)

OVER TIME (OT):

Details Remarks

OT As per shift requirement

 Details Remarks

Timing

OT Pay 1.5 times of regular wages

Holiday Paid double or as per company

OT norms

Sunday and public holidays (if

OT Days
needed)

COMPETITORS:

As a leading sugar manufacturer, EID Parry faces competition from:

 Bannari Amman Sugars Ltd.

 Sakthi Sugars Ltd.
 Dharani Sugars and Chemicals Ltd.
 Rajshree Sugars & Chemicals Ltd.
 Triveni Engineering & Industries Ltd.
 Balrampur Chini Mills Ltd.

2.3. PRODUCT PROFILE:

E.I.D. Parry (India) Limited manufactures a wide range of high-quality sugar and sugar-related
products, including:

 ➤ White Refined Sugar: Highly purified sugar used in households, beverages, and
processed foods.
 ➤ Raw Sugar: Partially refined, used for export or further processing.
 ➤ Organic Sugar: Produced without chemical fertilizers or pesticides, certified organic.
 ➤ Vitamin A Fortified Sugar: Enriched with Vitamin A to combat nutritional
deficiency.
 ➤ Amrit Sugar: Branded refined sugar marketed under the name "Amrit", known for
purity and crystal consistency.
 ➤ Molasses: A thick by-product used in distilleries and animal feed.
  ➤ Bagasse: Fibrous residue used as biofuel in co-generation power plants.
  ➤ Ethanol: Produced from molasses or sugarcane juice, used for blending with petrol
under the Ethanol Blending Programme.
  ➤ Pressmud: Used as organic manure and in composting.
 MANAGING DIRECTOR

-------------------------

UNIT HEAD (Factory) CHIEF ADMINISTRATIVE OFFICER

----------------------------------------------------------------------

│ │ │ │ │

PRODUCTION QUALITY CONTROL MAINTENANCE HUMAN RESOURCES

FINANCE & ACCOUNTS

DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT

DEPARTMENT

│ │ │ │ │

Milling & Lab Testing Mechanical Recruitment Billing & Payroll

Crushing Analysts & Electrical & Training Budget Control

Boiling Quality Supervisors Admin Staff Audit Reports

Refining Inspection Boiler & Turbine Safety & Welfare Tax Compliance

Packing Operations Vendor Payments

CHAPTER III
3. FUNCTIONAL DEPARTMENT

3.1 PROCUREMENT & RAW MATERIAL HANDLING DEPARTMENT

3.2 PRODUCTION DEPARTMENT

3.3 QUALITY CONTROL & LABORATORY DEPARTMENT

3.4 PACKAGING & LOGISTICS DEPARTMENT

3.5 HUMAN RESOURCE DEPARTMENT

3.6 FINANCE & ACCOUNTS DEPARTMENT

3.1 PROCUREMENT & RAW MATERIAL HANDLING DEPARTMENT:

The Procurement Department plays a vital role in the sugar manufacturing

process. Its primary responsibilities include sourcing of sugarcane, contract
management with farmers, coordination with transportation teams, price
negotiations, and timely delivery to the crushing unit.

The department’s key functions encompass vendor development, raw

material quality check, scheduling of supply, inventory management, and
maintaining farmer relations.

To execute these tasks efficiently, procurement teams utilize various tools

and software, including Enterprise Resource Planning (ERP) systems, Supply
Chain Management (SCM) platforms, and agricultural monitoring tools. They
may also use spreadsheet software like Excel for planning and reporting.

A typical procurement team consists of a Procurement Manager, Agricultural

Officer, Inventory Controller, Logistics Coordinator, and Quality analyst.

The Procurement & Raw Material Handling Department plays a vital role in
the functioning of the sugar manufacturing unit. Its primary responsibilities
include the sourcing of sugarcane from farmers and cooperative societies,
ensuring timely logistics, handling storage, and maintaining the quality of
raw materials.
This department consists of professionals such as Agricultural Officers,
Procurement Executives, Quality Analysts, Logistics Coordinators, and
Inventory Managers. These professionals require a unique blend of skills,
including agricultural knowledge, supply chain expertise, negotiation and
communication abilities, pricing analysis, vendor management, and strong
planning and coordination skills.

Effective procurement yields numerous benefits, including reliable cane

supply, better crushing efficiency, reduced transportation costs, improved
farmer relations, and higher sugar recovery rates. By maintaining close
coordination with cane growers and transport operators, and using data-
driven monitoring tools, the procurement team ensures smooth operations
and enhanced productivity.

Procurement is not just about obtaining sugarcane, but also about

forecasting demand, managing vendor contracts, handling payments and
incentives to farmers, and ensuring that the factory receives uninterrupted
supplies throughout the crushing season.

Main functions include:

 Procurement officers negotiate cane prices with registered growers or

societies.
 They ensure timely harvesting and transportation of sugarcane to the
factory.
 Field staff provide agronomic support to farmers and monitor crop
readiness.
 The department coordinates with the production unit to align cane
delivery schedules.
 They maintain inventory data, weighbridge records, and cane supply
chain logistics.
 The team manages satellite mapping and digital monitoring tools for
field-level planning.
Production department
Manufacturing Process

Process: A) Sugar

 Extraction of Juice :The sugarcane is passed through preparatory devices

like knives for cutting the stalks into fine chips before being subjected to
crushing in a milling tandem comprising 4 to 6 roller mills. In the best milling
practice, more than 95% of the sugar of cane is extracted into the juice.

 Clarification

The treated juice on boiling fed to continuous clarifier from which the clear
juice is decanted while the settled impurities known as mud is sent to rotary
drum vacuum filter for removal of unwanted stuff called filter cake. It is
discarded or returned to the field as fertilizer.

 Evaporation

The syrup will again have treated with sulphur dioxide before being send to
the pan station for crystallization of sugar. Crystallization takes place in
single-effect vacuum pans, where the syrup is evaporating until saturated
with sugar. At this point “seed grain” is added to serve as a nucleus for the
sugar crystals, and more syrup is add as water evaporates.

 Centrifugation
The massecuite from crystallizer is drawn into revolving machines called
centrifuges. The perforated lining retains the sugar crystals, which may be
washed with water, if desired. The mother liquor “molasses” passes through
the lining because of the centrifugal force exerted and after the sugar is
“purged” it is cut down leaving the centrifuge ready for another charge of
massecuite.

 Gradation & Packing

The final product in the form of sugar crystal is dropped through pan section
and this sugar is graded and picked in 50 kg bags. The grade of the sugar
depends on the size of the crystal viz.
Co-generation

The proposed cogeneration, aims at improving the energy efficiency of the

sugar factory significantly a Enabling the plant t o generate surplus power
from its cane crushing operation. This surplus power will be Exported to the
state electricity grid. Energy efficiency and the export of power to the grid
are made Feasible due to the availability of high pressure and high
temperature steam and by the utilization of the Available bagasse. The flow
chart for generation of the power in cogeneration as shown in following
C) Distillery Unit

The production process mainly involves fermentation and distillation process

Fermentation:Molasses is the chief raw material used for production of

alcohol. Molasses contains around 50% total sugars, of which 30 to 33% are
cane sugar and the rest are reducing sugar. During the fermentation, yeast
strains of the species Saccharomyces cerevisieae, a living microorganism
belonging to class fungi converts sugars such as sucrose or glucose present
in the molasses in to alcohol. The Continuous fermentation process involves
addition of fresh nutrients medium either continuously or intermittent
withdrawal of portion of nutrient for recovery of fermentation products. In
continuous process, fermenter is in constant usage with little shut down and
after initial inoculation of yeast culture, further inoculation is not necessary.
Hence, continuous fermentation process will be adopted in the proposed
unit.

Distillation: After fermentation, the next stage in the manufacturing process

is to separate alcohol from fermented wash and to concentrate it to 95%.
This is called Rectified Spirit (RS). For this purpose, method of distillation is
employed. After separation of alcohol, the remaining part is the effluent of
the process i.e. spentwash and spent lees.

Re-distillation to manufacture Extra Neutral Alcohol (ENA) : ENA is prepared

by re-distillation of the rectified spirit (RS) for the removal of impurities like
higher alcohols, aldehydes and methyl alcohol. This is done by, remixing
rectified spirit with soft water and distilling it in the ENA column.

Anhydrous Alcohol (AA)

Anhydrous alcohol is an important product required by industry. As per IS

specification it is nearly 100% pure or water free alcohol. Alcohol as
manufactured by Indian distilleries is rectified spirit, which is 94.68% alcohol.
It is not possible to remove remaining water from rectified spirit by straight
distillation as ethyl alcohol forms a constant boiling mixture with water at
this concentration and is known as azeotrope. Therefore, special process for
removal of water is required for manufacture of anhydrous alcohol.

The various processes used for dehydration of alcohol are as follows-

i) Azeotropic Distillation

ii) Molecular Sieves

iii) Pervaporation / Vapour permeation system

Quality Control and Laboratory Department – EID Parry Sugar

Factory

The Quality Control (QC) and Laboratory Department at EID Parry plays
a critical role in ensuring the production of high-quality sugar and by-
products. This department monitors each stage of the manufacturing process
—from the receipt of raw materials to the final packaged product—to ensure
compliance with both national and international quality standards.

🔍 Key Functions of the QC & Laboratory Department

Raw Material Testing

Inspection and testing of sugarcane for sucrose content, purity, and fibre
content.

Monitoring moisture content and cleanliness of the cane before crushing.

Process Monitoring

Conducting regular Brix (°Bx), Polarity, pH, and Purity tests during
various stages:

Juice extraction

Clarification
Evaporation

Crystallization

Centrifuging

Ensuring optimal temperature, pressure, and chemical dosages in each

process.

Product Quality Analysis

Testing final sugar for:

Colour (ICUMSA rating)

Grain size

Pol % (sucrose content)

Moisture content

Ash content

Ensuring sugar meets ISI and FSSAI standards before packaging.

Distillery & Co-Gen Monitoring (if integrated)

Checking the ethanol quality (in the distillery plant).

Analyzing water and steam parameters for co-generation efficiency.

Chemical Laboratory Functions

Testing water quality used in process and boilers.

Monitoring usage of lime, sulfur dioxide (SO₂), phosphoric acid etc.

Microbiological Tests

Regular checks to detect microbial contamination in juice or ethanol (if

applicable).

Documentation & Reporting

Maintaining accurate records of daily production samples.

Preparing lab reports, certificates of analysis (COA), and quality logs.

ISO & GMP Compliance

Following Good Laboratory Practices (GLP), ISO 9001 quality standards,

and HACCP protocols to ensure food safety.
🏭 Laboratory Equipment Used
Polarimeter

pH Meter

Brix Hydrometers

Spectrophotometer

Moisture Analyzers

Refractometer

Analytical Balances

ICUMSA Colour Meters

🚚 Packaging & Logistics Department

While specific structural details of the packaging and logistics department aren’t publicly
detailed, it's commonly structured as part of EID Parry’s Supply Chain & Logistics division.
This unit typically manages:

1. Procurement of raw materials – cane, molasses, syrup.

2. Inventory and warehouse management – sugar bags, ethanol/drug-grade sugar
packaging.
3. Distribution logistics – coordination with transport providers and couriers; Nellikuppam
uses DTDC, Professional Courier services
4. Quality compliance in packaging – ensuring seal integrity and traceability, backed by
ISO and FSSC systems
5. Coordination with production schedules – aligning packaging lines with milling and
distillation output.

Capacity & Volume

 Sugar production fluctuates annually (e.g., ~6 lakh Qtl during 2023–24)
 Molasses, ethanol, and ENA production at ~75 KLPD mean the logistics department
handles significant daily outbound volumes for barrels, tanker loads, and bulk bags.
3. PACKAGING AND LOGISTICS DEPARTMENT:

The Packaging and Logistics Department plays a crucial role in managing the final stage of the
production process, ensuring that all finished goods are properly packed, stored, and delivered to
customers or distributors in a timely and safe manner. This department is responsible for
maintaining the quality of sugar and its by-products during storage and transportation.

The department at EID Parry Sugar Factory in Nellikuppam includes skilled operators,
warehouse handlers, logistics coordinators, and supervisors who ensure that packing operations
are conducted efficiently and according to standard procedures. Various packaging methods are
used for different products—like 50 kg sugar bags, sealed ethanol drums, and bulk molasses
containers.

Packaging is done using automated and manual systems, ensuring product integrity and hygiene.
Labels with product details, batch codes, weight, and manufacturing dates are applied to ensure
traceability and regulatory compliance.

The logistics team handles the movement of goods from the warehouse to their destination. This
includes route planning, loading coordination, vehicle arrangement, and documentation like
delivery challans and gate passes. The department works closely with third-party transport
agencies and courier partners for on-time delivery.
Inventory and Storage Management:

This team monitors the stock of finished goods and packaging materials in real-time. It ensures
adequate inventory levels and maintains storage conditions to prevent product deterioration.
FIFO (First In, First Out) and other inventory control methods are used.

Safety and Compliance:

Strict adherence to safety standards is followed in both packaging and logistics operations.
Workers use personal protective equipment (PPE), and safety audits are regularly conducted to
minimize risks. Packaging operations comply with FSSAI, ISO, and environmental norms.

Coordination and Dispatch:

The department coordinates with production, quality control, and marketing departments to meet
dispatch schedules. It ensures that products reach wholesalers, retailers, and bulk buyers without
delay or damage.
3.5 HUMAN RESOURCE DEPARTMENT:

Human resources is the set of people who make up the workforce of an organization, business
sector, industry, or economy. A narrower concept is human capital – the knowledge and abilities
that individuals bring. Similar terms include manpower, labour, personnel, associates, or simply:
people.

The company's HR objective is to achieve growth by developing a highly motivated and

committed workforce. At the EID Parry Sugar Factory in Nellikuppam, there are 232 employees
and 25 management staff. In addition, temporary workers are employed as needed during peak
production seasons.

The Human Resources Department focuses on the recruitment and retention of employees
within the company. HR typically hires, trains, and manages employees. It oversees employee
relations, handles benefit programs, and resolves employee grievances. HR is also responsible
for ensuring that employees are satisfied with their work environment and understand company
policies.

The Human Resource Department at EID Parry Nellikuppam is a vital support system that helps
the organization grow by taking care of its most valuable asset – its people. From hiring and
training to ensuring workplace safety and employee satisfaction, HR plays a central role in the
smooth operation of the factory.

Training and Development:

HR designs and implements training programs to enhance employee skills and knowledge. These
training sessions include safety protocols, quality standards, technical know-how, and
regulatory compliance. For example, staff are trained on topics like garment production
techniques, machine operation, and industry regulations relevant to sugar manufacturing and
ethanol handling.

Performance Management:

The HR department establishes systems to assess employee performance and productivity. They
conduct regular performance appraisals, provide feedback, and identify areas that require
improvement or professional development.

Compensation and Benefits:

HR manages compensation programs to ensure competitive salaries, wages, bonuses, and

benefit packages for employees. The department also handles payroll processing and ensures
compliance with labour laws concerning wages, benefits, and working conditions.

The Human Resource Department at EID Parry Nellikuppam is a vital support system that helps
the organization grow by taking care of its most valuable asset – its people. From hiring and
training to ensuring workplace safety and employee satisfaction, HR plays a central role in the
smooth operation of the factory.
3.X FINANCE DEPARTMENT:

The Finance Department is a critical division in EID Parry Sugar Factory India Ltd,
Nellikuppam, responsible for managing the company’s financial planning, monitoring, and
controlling functions. This department ensures the financial health and stability of the factory
through efficient handling of funds, compliance, budgeting, and financial reporting.

The finance team at Nellikuppam plays a key role in managing day-to-day transactions,
preparing monthly and annual financial statements, maintaining cash flow, and ensuring the
proper utilization of funds. They also monitor cost control mechanisms to optimize factory
operations and reduce wastage or unnecessary expenses.

Budgeting and Forecasting:

The finance department prepares annual budgets for various departments, including production,
maintenance, and procurement. It also forecasts revenue, expenditure, and profit margins to
support business planning and decision-making.

Accounting and Record Maintenance:

All financial records related to sugar sales, ethanol output, co-generation power revenue, raw
material procurement (especially sugarcane), salaries, and capital expenses are recorded and
maintained in compliance with accounting standards. The department uses digital accounting
systems for better accuracy and reporting.
Taxation and Statutory Compliance:

The finance department ensures timely filing of GST, TDS, income tax, and other statutory
dues. It also ensures the company complies with government regulations, audit requirements,
and financial reporting standards.

Payroll and Salary Processing:

In coordination with the HR department, finance handles the payroll system, including
employee salaries, PF contributions, ESI deductions, overtime, and bonuses. It ensures all
employees are paid accurately and on time.

Financial Analysis and Decision Support:

The department provides financial data to top management for making key investment decisions.
It conducts cost-benefit analysis, break-even analysis, and monitors the profitability of
production units such as sugar, distillery, and co-generation.

Internal Controls and Auditing:

The finance team establishes strong internal control systems to avoid fraud and errors. Regular
internal audits are conducted to verify the accuracy of transactions and ensure proper fund
utilization.

The Finance Department at EID Parry Sugar Factory, Nellikuppam, serves as the backbone of
the organization’s economic stability. By ensuring accurate financial planning, regulatory
compliance, and cost control, the department contributes significantly to the smooth and
profitable functioning of the factory.
📊 Financial Statement Snapshot (₹ Crore)
FY24 FY23
(Mar 31, 20 (Mar 31, 20
Metric 24) 23) YoY Change

Total
Revenue
(Consolidated –16.5 % equitymaster.co
) 29,413 35,244 m+15icicidirect.com+15reddit.com+15

EBITDA 2,891 3,195 –9.5 %

Profit After
Tax
(Consolidated
) 1,618 1,828 –11.5 %

Operating
Profit
(Standalone) 307 527 –41.8 %
 FY24 FY23
(Mar 31, 20 (Mar 31, 20
Metric 24) 23) YoY Change

PAT
(Standalone) 107 197 –45.7 %

Net Worth
(Net Equity) 2,919 2,882 +1.3 %

Total
Borrowings 1,039 508 +104 %

Fixed Assets
(Standalone) 1,387 1,271 +9.2 %

Current
Assets 1,922 1,639 +17.3 %

Total Assets
(Consolidated
) 21,487 18,778 +14.4 %

Total
Liabilities
(Consolidated
) 21,487 18,778 +14.4 %

Cash Flow
from 19,724 m
Operations (~1,972) 3,586 +450 %

Cash Flow
from –17,401 m
Investing (~–1,740) +4,855 Turnaround
 FY24 FY23
(Mar 31, 20 (Mar 31, 20
Metric 24) 23) YoY Change

Cash Flow
from –5,000 m (~–
Financing 500) –1,843
4. SWOT ANALYSIS

The STRENGTHS, WEAKNESSES, OPPORTUNITIES, and THREATS are analysed based

on keen observations

STRENGTHS:

 EID PARRY SUGAR FACTORY INDIA LIMITED operates in a well-established

and self-owned industrial unit with all necessary machinery and infrastructure under
company ownership.
 Convenient access to sugarcane and other raw materials supports cost-efficiency and
minimizes delays in the production process.
 Availability of low-cost and experienced manpower gives the factory a competitive
advantage in terms of operational efficiency and cost control.
 Employees are provided with good working conditions and contribute significantly
toward achieving the company’s set production targets on time.
WEAKNESSES:

 EID PARRY SUGAR FACTORY is highly dependent on specific regions for

sugarcane supply, affecting raw material availability.
 Operations are confined mainly to certain regions, limiting geographical expansion.
 Lack of advanced technological integration (e.g., automation in production) impacts
efficiency and productivity.
 Infrastructural challenges such as delay in transportation and logistics issues increase
operational lead time.
 Limited global trade presence and export market penetration restrict growth
opportunities.

OPPORTUNITIES:

 The Indian sugar industry is growing steadily, providing EID PARRY the opportunity to
increase production and explore export markets.
 Development of by-products like ethanol, bio-compost, and power co-generation can
enhance revenue streams.
 Potential to expand into branded sugar products and packaged goods market.
 Modernizing operations with new technologies and adopting sustainable practices can
improve efficiency and brand value.
 Establishing strategic alliances with farmers and suppliers for consistent raw material
availability.

THREATS:

 Intense competition from other sugar producers both domestically and internationally.
 Fluctuation in sugarcane prices and government-regulated pricing affect profitability.
 Climatic changes and droughts can adversely impact sugarcane yield.
 Regulatory changes in the sugar industry could impose operational or financial burdens.
 Rising operational costs due to increased energy and labor charges.
Chapter V
CHAPTER V
5.1 CONCLUSION

The Sugar Industry in India is witnessing substantial growth, especially in exports, and is
expected to provide more employment and development opportunities in the near future. With
globalization opening up international markets, sugar industries now have the platform to
establish their presence on a global scale.

In this modern era, companies like EID Parry Sugar Factory India Limited must ensure job
satisfaction, fair wages, and continuous skill development for their employees. A strong
cooperative relationship between management and workers is essential for sustained
productivity. Effective internal communication and dedication to quality and service also play a
crucial role in maintaining competitiveness.

EID Parry Sugar Factory in Nellikuppam is recognized for its consistent product quality and
ethical business practices. The company is well-positioned to continue succeeding in its future
operations through innovation, sustainable practices, and workforce commitment.
5.2 BIBLIOGRAPHY

▶ Sugarcane Cultivation and Sugar Processing by T.P. Meenakshi Sundaram

▶ Indian Sugar Industry – Vision 2030 by Indian Sugar Mills Association (ISMA)
▶ Industrial Safety and Environment by R.K. Jain and Sunil S. Rao
▶ Principles of Industrial Management by S.C. Sharma and T.R. Banga
▶ EID Parry India Ltd – Official Company Website and Annual Reports
▶ Internship training manuals and department-specific documents provided by EID Parry
Sugar Factory, Nellikuppam