Cashewnut Final Analysis

Data collection
Economic analysis of cashewnut processing units in Ko

sr.no Name of processor Village Tahasil processor code
1 Mahendra Pandurang Kamat Uttur Ajara AUS1

2 Geeta Dayanand Shinde Lingnur Gadhinglaj GLS2
3 Jayashri Dhondiram Sawant Uttur Ajara AUS3
4 Dadaso Dasharath Patil Uttur Ajara AUS4
5 Kaveri Bhaskar Nikam Hajgoli Ajara AHS5
6 Shobha Appaji Bhogan Kovad Chandgad CKS6
7 Bharati Madhukar Chavan Uttur Ajara AUS7
8 Vijay Dasharath Savekar Uttur Ajara AUM1

9 Mangal Jaysing Khorate Khoratwadi Ajara AKM2
10 Basavraj Shivaji Khangave Gadhinglaj Gadhinglaj GGM3
11 Gourav Dilip Deshpande Gadhinglaj Gadhinglaj GGM4
12 Sunil Dongare Pedrewadi Ajara APM5
13 Konkan cashew marketing& Processing Kumari Gadhinglaj GKL1

14 Sanne Uttur Ajara GKL2
ection
wnut processing units in Kolhapur District

Type of ownership Installed capacity Working capacity Duration
group (kg/day) (kg/day) (day)
Individual small 200 125 210
average 385.7143 252.1428571429 212.8571
Individual medium 600 390 240

average 860 579 258.6
Individual large 4000 2840 310

Individual large 1500 1009 280
average 2750 1924.5 295
Classification of cashew nut processin
Capacity installed No. of factories

Group (Kg/ day) studied
Small Bellow 500 7
Medium 500-1000 5
Large Above 1000 2
Total 14
on of cashew nut processing units General informati
Total No. of Average actual working

factories capacity (Kg/ day)
35 252.14 sr.no
25 579 1
10 1924.5 2
70
3
4
5
6
7
8
General information of the processing unit
Size of processing units

Particulars Small Medium Large Total
Total No. of Factories 35 25 10 70
No. of factories studied 7 5 2 14
Small Medium Large Overall
Installed capacity per day ( 385.71 860 2750 892.86
No. of working days 212.86 258.6 295 240.93
Annual installed capacity ( 82102.04 222396 811250 236371.02
Annual quantity processed 53670.41 149729.4 567727.5 161413.92
Quantity processed per day 252.14 579 1924.5 607.79
Capacity utilization (Percen 65.37 67.33 69.98 66.73
Source of raw material purchase
Raw Cashew nut Tins Plastic Bags
Quantity Price Paid Value Quantity (Rs.) Paid Value
processor code Price Quantity
(kgs.) (Rs.) (Rs.) (Rs.) (kg.)
AUS1 26250 115 2552820 337 100 33700 3

GLS2 22500 105-115 2188125 332 81 26892 4
AUS3 52500 100-115 5105625 775 80 62000 5
AUS4 50000 100-115 4862500 738 80 59040 5
AHS5 74800 100 7274300 1222 80 97760 8
CKS6 80500 100 7828625 1258 80 100640 8
AUS7 78000 100-105 3724500 1167 80 93360 5
average 54935.71 105 4790927.857 832.7143 83 67627.42857 5.428571
AUM1 93600 100-115 9102600 1402 80 112160 6
AKM2 104650 95-120 10177205 1567 90 141030 6
GGM3 196000 105 19061000 2936 78 229008 9
GGM4 198100 100 19265225 2935 80 234800 9
APM5 169000 105 16435250 2531 80 202480 9
average 152270 103.333333 14808256 2274.2 81.6 183895.6 7.8
GKL1 880400 105 85618900 14192 73 1036016 25
GKL2 282700 105 27977500 4543 78 354354 20
average 581550 105 56798200 9367.5 75.5 695185 22.5
Deta
Plastic Bags total packaging material March
Price Paid Value processor code
(Rs.) (Rs.) Quantity(Kg)
value
100 300 34000 129.5238 AUS1 9187
90 360 27252 121.12 GLS2 7875
110 550 62550 119.1429 AUS3 18375
110 550 59590 119.18 AUS4 17500
90 720 98480 131.6578 AHS5 26180
90 720 101360 125.913 CKS6 28175
90 450 93810 120.2692 AUS7 27300
97.14286 521.4286 68148.8571428571 #DIV/0! 123.8295 average 19227.428571
90 540 112700 120.406 AUM1 32760
80 480 141510 135.2222 AKM2 36628
80 720 229728 117.2082 GGM3 68600
80 720 235520 118.8894 GGM4 69335
100 900 203380 120.3432 APM5 59150
86 672 184567.6 #DIV/0! 122.4138 average 53294.6
80 2000 1038016 117.9028 GKL1 308140
80 1600 355954 125.9123 GKL2 100600
80 1800 696985 #DIV/0! 121.9075 average 204370
Details of local nut purchase
March April May
Value (Rs.) Quantity(Kg) Value (Rs.) Quantity(Kg) Value (Rs.) TOTAL VALUE
826830 13125 1312500 3938 413490 2552820

708750 11250 1125000 3375 354375 2188125
1653750 26250 2625000 7875 826875 5105625
1575000 25000 2500000 7500 787500 4862500
2356200 37400 3740000 11220 1178100 7274300
2535750 40250 4025000 12075 1267875 7828625
2457000 39000 39000 11700 1228500 3724500
1730468.57 27467.857143 2195214.29 8240.4285714 865245 4790927.8571
2948400 46800 4680000 14040 1474200 9102600
3296520 52325 5232500 15697 1648185 10177205
6174000 98000 9800000 29400 3087000 19061000
6240150 99050 9905000 29715 3120075 19265225
5323500 84500 8450000 25350 2661750 16435250
4796514 76135 7613500 22840.4 2398242 14808256
27732600 440200 44020000 132060 13866300 85618900
9557000 140000 14000000 42100 4420500 27977500
18644800 290100 29010000 87080 9143400 56798200
Pattern of raw cashew nut procurement by processing units
Months of Size of processing units

procurement
Sl. No. Small Medium Large
March 19.21 53.30 204.37
1) 34.96 35.00 35.14
April 27.48 76.14 290.10
2) 50.03 50.00 49.88
8.25 22.84 87.08
3) May 15.01 15.00 14.97
54.93 152.27 581.55
6) Total 100.00 100.00 100.00
units
g units
Overall
57.83
35.07
82.37
49.95
24.72
14.99
164.93
100.00
Details of labour employed
Casual
Permanent (on Daily Wages)
processor code
number salary number
Male Female Male Female Male Female
AUS1 1 5500/month 8
GLS2 6 150
AUS3 1 10 6000 150
AUS4 1 1 6000/month 200/day 8
AHS5 1 1 6000/month 4000/month 10
CKS6 1 8 6000/month 150/day
AUS7 2 8 6000/month 150/day NA NA
AUM1 1 5500/month 15
AKM2 NA NA NA NA 1 15
GGM3 3 25 6000/month 150/day NA NA
GGM4 3 20 6000/month 150/day NA NA
APM5 2 3 6000/month 4500/Month 18
GKL1 8 8 6000/month 6000/month 60
GKL2 2 6000/month 40
d
Casual
(on Daily Wages) Duration(day)
salary(Rs./day)
Male Female
150 210
180
210
150 200
150 220
230
NA NA 240
150 240
200 150 230
NA NA 280
NA NA 283
150 280
150 310
150 280
processor code Land Building
Size Purchase Price Present Value (Rs.) Size
Rental value
10%
AUS1 1.5 guntha 500000 50000 450000
GLS2 1500sq.f 500000 50000 450000
AUS3 2 guntha 800000 80000 720000
AUS4 162.63sq.f 800000 80000 720000
AHS5 160sq.f 500000 50000 450000 2000sq.f
CKS6 6guntha 1300000 130000 1170000 26*90 guntha
AUS7 5 guntha 1300000 130000 1170000 5 guntha
average 814285.714286 81428.5714286 732857.142857143
AUM1 2000sq.f 1500000 150000 1350000 2000sq.f
AKM2 3 guntha 1800000 180000 1620000 6000sq.f
GGM3 20guntha 2600000 260000 2340000 8000sq.f
GGM4 8000sq.f 2500000 250000 2250000 5000sq.f
APM5 4000sq.f 2400000 240000 2160000 4000sq.f
average 2160000 216000 1944000
GKL1 3.5acre 3200000 320000 2880000 120*300sq.f
GKL2 7000sq.f 3400000 340000 3060000 7000sq.f
average 3300000 330000 2970000
Residual Remaining life
Value(10% of
Purchase Price present value) Depreciation Cost Present Value (Rs.)
Capacity
450000 45000 35 11571.4285714286 438428.571428571 80kg
800000 80000 35 20571.4285714286 779428.571428571 160kg
850000 85000 35 21857.1428571429 828142.857142857 250kg
790000 79000 35 20314.2857142857 769685.714285714 160kg
600000 60000 35 15428.5714285714 584571.428571429 150kg
1000000 100000 35 25714.2857142857 974285.714285714 300kg
800000 80000 35 20571.4285714286 779428.571428571 120kg
755714.285714 75571.4285714 35 19432.6530612245 736281.632653061
960000 96000 35 24685.7142857143 935314.285714286 320kg
1100000 110000 35 28285.7142857143 1071714.28571429 260 kg
1600000 160000 35 41142.8571428572 1558857.14285714 160kg
1500000 150000 35 38571.4285714286 1461428.57142857 160kg
1400000 140000 35 36000 1364000 200kg
1312000 131200 35 33737.1428571429 1278262.85714286
2000000 200000 35 51428.5714285714 1948571.42857143 320kg
1800000 180000 35 46285.7142857143 1753714.28571429 160kg
1900000 190000 35 48857.1428571429 1851142.85714286
Roasting
Residual Remaining life Depreciation

Value(15% of Cost
Purchase Price present value) Present Value (Rs.) Capacity
65000 9750 5 11050 53950
150000 22500 5 25500 124500 30kg
150000 22500 5 25500 124500 30kg
150000 22500 5 25500 124500 30kg
150000 22500 5 25500 124500 30kg
150000 22500 5 25500 124500
90000 13500 5 15300 74700 3*30kg
129285.714286 19392.8571429 5 21978.5714286 107307.142857143
150000 22500 5 25500 124500 3*30kg
150000 22500 5 25500 124500 6*30kg
135000 20250 5 22950 112050 6*100kg
135000 20250 5 22950 112050 8*100kg
170000 25500 5 28900 141100 3*100kg
148000 22200 5 25160 122840
350000 52500 5 59500 290500 10*30
135000 20250 5 22950 112050 5*30kg
242500 36375 5 41225 201275
Shelling

Value(15% of Cost
50000 7500 5 8500 41500 60kg
50000 7500 5 8500 41500 25kg*2
75000 11250 5 12750 62250 100kg
75000 11250 5 12750 62250 200kg
70000 10500 5 11900 58100 200kg
0 5 0 0 300kg
225000 33750 5 38250 186750 100kg
90833.33333333 11678.57142857 5 13235.71428571 64621.4285714286
225000 33750 5 38250 186750 200kg
400000 60000 5 68000 332000 150 kg
720000 108000 5 122400 597600 100kg
920000 138000 5 156400 763600 600kg
300000 45000 5 51000 249000 100kg
513000 76950 5 87210 425790
1200000 180000 5 204000 996000 250kg
600000 90000 5 102000 498000 100kg
900000 135000 5 153000 747000
Drying

Value(15% of Cost
70000 10500 5 11900 58100
50000 7500 5 8500 41500
95000 14250 5 16150 78850
155000 23250 5 26350 128650
150000 22500 5 25500 124500
150000 22500 5 25500 124500
95000 14250 5 16150 78850
109285.7142857 16392.85714286 5 18578.57142857 90707.1428571429
60000 9000 5 10200 49800
300000 45000 5 51000 249000
270000 40500 5 45900 224100 4tin capacity
225000 33750 5 38250 186750 4 tin capacity
270000 40500 5 45900 224100
225000 33750 5 38250 186750
155000 23250 5 26350 128650 200 tin capacity
150000 22500 5 25500 124500 4 tin capacity
152500 22875 5 25925 126575
Machinery
Fumigating & Packaging

Value(15% of Cost
Purchase Price present value) Present Value (Rs.) Number
5 6
0 5 0 0 2
0 5 0 0 6
0 5 0 0 2
0 5 0 0 4
0 5 0 0 12
0 5 0 0 3
#DIV/0! 0 5 0 0 5
0 5 0 0 2
0 5 0 0 12
75000 11250 5 12750 62250 10
75000 11250 5 12750 62250 10
0 5 0 0 6
75000 4500 5 5100 24900 8
120000 18000 5 20400 99600 30
0 5 0 0 6
120000 9000 5 10200 49800 18
cutting machine table

Value(15% of Cost
Purchase Price present value) Present Value (Rs.) capacity
18000 2700 5 3060 14940 2
9000 1350 5 1530 7470 2
15000 2250 5 2550 12450 2
9000 1350 5 1530 7470 1
18000 2700 5 3060 14940 1
30000 4500 5 5100 24900 1
12000 1800 5 2040 9960 1
15857.1428571 2378.57142857 5 2695.71428571 13161.4285714286
8000 1200 5 1360 6640 1
14400 2160 5 2448 11952 1 machine
45000 6750 5 7650 37350 100kg/hr
45000 6750 5 7650 37350 100kg/hr
36000 5400 5 6120 29880 2
29680 4452 5 5045.6 24634.4
135000 20250 5 22950 112050 100kg/hr
36000 5400 5 6120 29880 2
85500 12825 5 14535 70965
Capital Investment in factory
peeling table

Value(15% of Cost
Purchase Price present value) Present Value (Rs.) Number
5000 750 5 850 4150 1
5000 750 5 850 4150 1
5000 750 5 850 4150 1
2500 375 5 425 2075 1
2500 375 5 425 2075 1
2500 375 5 425 2075 1
2500 375 5 425 2075 1
3571.42857143 535.714285714 5 607.142857143 2964.2857142857
2500 375 5 425 2075 1
200000 30000 5 34000 166000 1
850000 127500 5 144500 705500 1
850000 127500 5 144500 705500 1
5000 750 5 850 4150 1
381500 57225 5 64855 316645
850000 127500 5 144500 705500 2
5000 750 5 850 4150 1
427500 64125 5 72675 354825
electric weighing machine
Remaining life Depreciation Cost

Residual Value(15%
Purchase Price of present value) Present Value (Rs.)
5000 750 5 850 4150
5000 750 5 850 4150
5000 750 5 850 4150
5000 750 5 850 4150
5000 750 5 850 4150
5000 750 5 850 4150
8500 1275 5 1445 7055
5500 825 5 935 4565
8500 1275 5 1445 7055
8500 1275 5 1445 7055
8500 1275 5 1445 7055
8500 1275 5 1445 7055
8500 1275 5 1445 7055
8500 1275 5 1445 7055
9000 1350 5 1530 7470
8500 1275 5 1445 7055
8750 1312.5 5 1487.5 7262.5
total value of machinery Phone

Value(10% of Cost
Number Purchase Price present value)
176790 1 1000 100 3 300
223270 1 1000 100 3 300
286350 1 1000 100 3 300
329095 1 1000 100 3 300
328265 1 1000 100 3 300
280125 1 1000 100 3 300
359390 1 1000 100 3 300
283326.428571429 1000 100 3 300
376820 1 1000 100 3 300
890507 1 1000 100 3 300
1745905 1 1000 100 3 300
1874555 1 1000 100 3 300
655285 1 1000 100 3 300
1108614.4 1000 100 3 300
2339770 1 1000 100 3 300
775635 1 1000 100 3 300
1557702.5 1000 100 3 300
computer

Value(10% of Cost
Present Value (Rs.) Number Purchase Price present value)
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 20000 2000 3 6000
700 1 20000 2000 3 6000
700 1 20000 2000 3 6000
700 20000 2000 3 6000
Infrastructure
table

Value(10% of Cost
14000 3 6000 600 3 1800
14000 5 10000 1000 3 3000
14000 6 12000 1200 3 3600
14000 2 4000 400 3 1200
14000 1 2500 250 3 750
14000 4 10000 1000 3 3000
14000 2 4000 400 3 1200
14000 6928.57142857 692.857142857 3 2078.57142857
14000 12 20000 2000 3 6000
14000 12 15000 1500 3 4500
14000 10 20000 2000 3 6000
14000 10 20000 2000 3 6000
14000 10 20000 2000 3 6000
14000 19000 1900 3 5700
14000 6 12000 1200 3 3600
14000 10 20000 2000 3 6000
14000 16000 1600 3 4800
Infrastructure facility
stule

Value(10% of Cost
4200 0 3 0
7000 2 1400 140 3 420
8400 0 3 0
2800 6 1800 180 3 540
1750 10 2000 200 3 600
7000 0 3 0
2800 0 3 0
4850 1733.33333333 173.333333333 3 520
14000 20 7000 700 3 2100
10500 20 7000 700 3 2100
14000 10 3000 300 3 900
14000 10 3000 300 3 900
14000 10 3000 300 3 900
13300 4600 460 3 1380
8400 100 20000 2000 3 6000
14000 10 3000 300 3 900
11200 11500 1150 3 3450
chair

Value(10% of Cost
0 8 4000 400 3 1200
980 15 9000 900 3 2700
0 20 10000 1000 3 3000
1260 6 3000 300 3 900
1400 4 2000 200 3 600
0 4 2000 200 3 600
0 4 2000 200 3 600
1213.3333333333 4571.42857143 457.142857143 3 1371.42857143
4900 25 10000 1000 3 3000
4900 40 16000 1600 3 4800
2100 30 15000 1500 3 4500
2100 30 15000 1500 3 4500
2100 30 15000 1500 3 4500
3220 14200 1420 3 4260
14000 50 12500 1250 3 3750
2100 10 5000 500 3 1500
8050 8750 875 3 2625
office cupboard

Value(10% of Cost
2800 1 9000 900 3 2700
6300 2 18000 1800 3 5400
7000 1 8000 800 3 2400
2100 2 18000 1800 3 5400
1400 1 8000 800 3 2400
1400 1 8000 800 3 2400
1400 2 16000 1600 3 4800
3200 12142.8571429 1214.28571429 3 3642.85714286
7000 3 24000 2400 3 7200
11200 1 8000 800 3 2400
10500 3 24000 2400 3 7200
10500 3 24000 2400 3 7200
10500 3 24000 2400 3 7200
9940 20800 2080 3 6240
8750 6 42000 4200 3 12600
3500 3 24000 2400 3 7200
6125 4.5 33000 3300 3 9900
total infrastrcture
total
Present Value (Rs.) value depreciation fixed asset
6300 28000 109781.43 1093218.57143
12600 41580 134121.43 1494278.57143
5600 35700 175807.14 1870192.85714
12600 33460 182059.29 1852240.71429
5600 24850 143313.57 1387686.42857
5600 28700 225389.29 2453110.71429
11200 30100 237081.43 2338918.57143
8500 31770 172507.653061 1784235.20408
16800 57400 276465.71 2719534.28571
5600 46900 410778.71 3629121.28571
16800 58100 683637.86 5702862.14286
16800 58100 697416.43 5644083.57143
16800 58100 435115.00 4237385
14560 55720 500682.742857 4386597.25714
29400 75250 882908.57 7243591.42857
16800 51100 567050.71 5640449.28571
23100 63175 724979.642857 6442020.35714
fixed capital investment in cashewnut processing unit
size of processing unit
particular of
sr.no. investments small medium
1 land 732857.14 1944000.00
41.07 44.32
2 building 736281.63 1278262.86
41.27 29.14
3 machinery &equipmen 283326.43 1108614.40
15.88 25.27
4 infrastructure facilities 31770.00 55720.00
1.78 1.27
total 1784235.20 4386597.26
100.00 100.00
interest on fixed capital(10%) 178423.520408163 438659.725714286

cessing unit working capital investme
of processing units
large overall sr.no item of cost

2970000.00 1485000.00
46.10 43.95 1 Raw nuts
1851142.86 1089112.24
28.74 32.23 2 Handling charges
1557702.50 760125.86
24.18 22.50 3 Wages
63175.00 44810.00
0.98 1.33 4 Bonus
6442020.36 3379048.10
100.00 100.00 5 Fuel charges
644202.035714286 337904.810204082 6 packaging material
7 Labels strapping
8 Transportation charges
9 Rent/taxes
10 Vat
11 Electricity
12 Telephone
Total
Per quintal capital investment
interest on working capital 12%
working capital investment (Rs.) total capital investment
size of processing unit capita
size of
processing
small medium large overall sr.no unit working
4839552.86 14950426.00 56798200.00 15873242.86 6702408
72.21 77.36 80.70 78.16 1 small 78.98
13058.57 37289.00 200347.50 48467.86 19326489
0.19 0.19 0.28 0.24 2 medium 81.50
511357.14 861300.00 2793000.00 962285.71 70379496
7.63 4.46 3.97 4.74 3 large 91.61
51135.71 86130.00 279300.00 96228.57 20307735
0.76 0.45 0.40 0.47 4 overall 85.73
59228.57 149214.80 465240.00 149368.14
0.88 0.77 0.66 0.74
8460.00 22839.00 87232.50 24848.57
0.13 0.12 0.12 0.12
4806.14 13203.20 47750.00 13939.93
0.07 0.07 0.07 0.07
42667.86 76236.00 5001.00 49275.50
0.64 0.39 0.01 0.24
689957.14 1775146.00 6258730.00 1873063.57
10.29 9.19 8.89 9.22
419739.93 1181433.10 2839910.00 1037511.79
6.26 6.11 4.04 5.11
60377.14 167486.00 593181.00 174745.14
0.90 0.87 0.84 0.86
2067.29 5785.80 11604.00 4757.71
0.03 0.03 0.02 0.02
6702408.36 19326488.90 70379496.00 20307735.36
100.00 100.00 100.00 100.00
12488.18 12692.25 12102.05 12505.90
804289.0029 2319178.668 8445539.52 2436928.243
total capital investment
capital
fixed total
1784235 8486643.56122449 Size
21.02 100 Sl. No. particular Small
4386597 23713086.1571429 1 Interest on fixed capital(10%) 178423.52
18.50 100 2 Dpreciation 172507.65
6442020 76821516.3571429 2 Rental value 81428.57
8.39 100 3 Insurance
3379048 23686783.4591837 4 Interest on barrowing 50000.00
14.27 100 5 Wages of permanent labour 110000.00
fixed cost 592359.74
per kg working capital 124.88
interest on woking capital(12%) 804289.00
interest on per kg working capit 14.64
marketing expences per kg 1.24
per kg variable cost 140.76
kernel recovery per Q. raw nut 24.69
kernel recovery per kg. raw nut 0.25
price per kg kernel 618.97
price received per kg. process 152.81
break even point(kg) 49163.05
4260.9500272445
651123.400935531
Medium Large Overall
438659.73 644202.04 337904.81
500682.74 724979.64 368637.61
216000.00 330000.00 165000.00
525000.00 75000.00
163811.13 5051408.48 805133.76
360000.00 3065900.00 621557.14
1679153.60 10341490.16 2373233.32
126.92 121.02 125.06
2319178.67 8445539.52 2436928.24
15.23 14.52 14.83
1.21 1.20 1.22
143.37 136.74 141.12
24.89 25.23 24.84
0.25 0.25 0.25
623.38 624.77 621.37
155.18 157.66 154.35
142156.87 494459.01 145988.84
10113.1341241827 87090.99
1569328.67531387 13730439.0975638
processor code owned fund current liabilities long term liabilities total liabilities
AUS1 2180870.41 7539833 5969225.1 13509058.1
GLS2 2667341.84 10305908.7 8159105.1 18465013.8
AUS3 2935852.04 12898556.7 10211683.6 23110240.3
AUS4 3123029.08 12774742.3 10113660.8 22888403.1
AHS5 2491204.49 9570752 7577087.4 17147839.4
CKS6 3952221.94 16918890.2 13394549.3 30313439.5
AUS7 3470656.12 16131317 12771033.9 28902350.9
average 2974453.70 12305714.27 9742335.03 22048049.30
AUM1 4566278.57 8309688.1 30896931.2 39206619.3
AKM2 5424267.74 11088981.7 41230850.1 52319831.8
GGM3 6452385.12 17425412.1 64790850.5 82216262.6
GGM4 6703402.98 17245811 64123060.5 81368871.5
APM5 5731154.17 12947565.3 48141401.8 61088967.1
average 5775497.72 13403491.64 49836618.82 63240110.46
GKL1 14043591.43 18579341.7 190760450.6 209339792.3
GKL2 10040449.29 14467386.2 148541598.2 163008984.4
average 12042020.36 16523363.95 169651024.40 186174388.35
particular small medium

owned fund 2974453.70 5775497.72
current liabilities 12305714.27 13403491.64
long term liabilities 9742335.03 49836618.82
total liabilities 22048049.30 63240110.46
fixed asset 1784235.21 4386597.20
current asset 12920999.99 32168379.90
total asset 14705235.20 36554977.10
liquid asset 6617355.83 21567436.54
inventories 7014257.14 25734703.90
net profit 1911680.59 5848796.36
average inventory 2134085.26 4760050.80
annual sale 13060601.67 26981459.04
total sale 15505200.00 40532158.66
average of 3 years data
fixed asset current asset total asset liquid asset inventories net profit closing stock
1093218.6 7916824.6 9010043.2 4054519.4 4297704.8 1171305.6 53143
1494278.6 10821204.2 12315482.8 5541967.2 5874368 1601012.8 53143
1870192.9 13543484.5 15413677.4 6936154.8 7352177.3 2003778.1 106285
1852240.7 13413479.5 15265720.2 6869574.1 7281603.1 1984543.6 106285
1387686.4 10049289.6 11436976 5146639.2 5455328.7 1486806.9 144547
2453110.7 17764834.7 20217945.4 9098075.5 9643767.4 2628332.9 148799
2338918.6 16937882.8 19276801.4 8674560.6 9194850.7 2505984.2 138170
1784235.21 12920999.99 14705235.20 6617355.83 7014257.14 1911680.59 107196.00
2719534.2 19943251.4 22662785.6 13371043.6 15954601.1 3626045.7 126576
3629121.3 26613556.1 30242677.4 17843179.7 21290844.9 4838828.4 152806
5702862.1 41820989.1 47523851.2 28039072.2 33456791.2 7603816.2 250888
5644083.4 41389946.2 47034029.6 27750077.6 33111957 7525444.8 250950
4237385 31074156.7 35311541.7 20833809.6 24859325.3 5649846.7 218648
4386597.20 32168379.90 36554977.10 21567436.54 25734703.90 5848796.36 199973.60
7243591.4 52022156.6 59265748 38522736.2 43104072.6 13038465 487036
5640449.3 40508681.2 46149130.5 29996934.8 33564335.9 10152809 158804
6442020.35 46265418.90 52707439.25 34259835.50 38334204.25 11595637.00 322920.00
large
12042020.36
16523363.95
169651024.40
186174388.35
6442020.35
46265418.90
52707439.25
34259835.50
38334204.25
11595637.00
6836120.45
58107023.65
60145044.60
opening stock average inventory annual sale total sale
50607 1307575.2 8002359.9 9500189.5
50608 1787274.4 10938119.1 12985445
101215 2236897.3 13689811.7 16252181.4
101215 2215425.2 13558402 16096175.4
137652 1659781.8 10157864.7 12059147.6
141701 2934112.8 17956770.4 21317801.7
131580 2797530.1 17120883.9 20325459.4
102082.57 2134085.26 13060601.67 15505200.00
125000 2951062.2 21837860.3 25128496.8
140700 3938087 29141843.9 33533080.7
200700 6188376 4579398.3 52694446.2
200900 6124593.4 45321991.1 52151332.2
200648 4598135.4 34026201.6 39153437.4
173589.60 4760050.80 26981459.04 40532158.66
406900 7686728.8 65337194.7 67628803.6
158700 5985512.1 50876852.6 52661285.6
282800.00 6836120.45 58107023.65 60145044.60
solvency ratio liquidity ratio
total liabilities/owned fund fixed asset /owned fund liquid asset/total asset
6.19 0.5012762771 0.45
6.92 0.5602126348 0.45
7.87 0.6370187852 0.45
7.33 0.5930910832 0.45
6.88 0.5570343204 0.45
7.67 0.6206915343 0.45
8.33 0.6739125166 0.45
7.31 0.59 0.45
8.59 0.5955690522 0.59

9.65 0.6690527596 0.59
12.74 0.8838378358 0.59
12.14 0.8419728632 0.59
10.66 0.7393597998 0.59
10.75 0.75 0.59
14.91 0.5157933735 0.65

16.24 0.5617725997 0.65
15.57 0.54 0.65
financial ratio
liquidity ratio profitability ratio
current asset/current liabilities acid test ratio net profit/total asset net profit/fixed asset
1.0499999934 0.4799999947 0.13 1.07
1.0500000063 0.4800000023 0.13 1.07
1.0499999973 0.4799999988 0.13 1.07
1.0500000067 0.4800000075 0.13 1.07
1.05 0.4799999937 0.13 1.07
1.0499999994 0.4800000002 0.13 1.07
1.0499999969 0.4799999963 0.13 1.07
1.05 0.48 0.13 1.07
2.3999999952 0.4800000014 0.16 1.33

2.4000000018 0.4799999986 0.16 1.33
2.4000000034 0.4800000053 0.16 1.33
2.3999999884 0.4799999954 0.16 1.33
2.3999999985 0.4800000043 0.16 1.33
2.40 0.48 0.16 1.33
2.7999999914 0.4799999991 0.22 1.80

2.7999999889 0.4799999947 0.22 1.80
2.80 0.48 0.22 1.80
lity ratio turnover ratio
net profit/owned fund stock turnover working capital turnover fixed asset turnover
0.54 6.1199997522 1.1999999975 7.32
0.60 6.1199998724 1.1999999963 7.32
0.68 6.1200001001 1.2 7.32
0.64 6.1199998989 1.2 7.32
0.60 6.1200000506 1.200000008 7.32
0.67 6.1200000218 1.2000000034 7.32
0.72 6.1199998885 1.2000000024 7.32
0.63 6.12 1.20 7.32
0.79 7.40 1.2600000018 8.03

0.89 7.40 1.2600000005 8.03
1.18 0.74 1.2599999984 0.80
1.12 7.40 1.2599999997 8.03
0.99 7.40 1.2599999986 8.03
0.99 6.07 1.26 6.58
0.93 8.50 1.3000000004 9.02

1.01 8.50 1.300000001 9.02
0.97 8.50 1.30 9.02
ratios/year size of processing unit
total asset turnover sr.no. small medium large
0.89 1) solvancy ratio
0.89 a) total liabilities to owned fund 7.314 10.75 15.57
0.89 b) fixed asset to owned fund 0.59 0.75 0.54
0.89 2) liquidity ratio
0.89 a) liquid asset to total asset 0.45 0.59 0.65
0.89 b) current asset to current liabilities 1.05 2.40 2.80
0.89 c) acid test ratio 0.48 0.48 0.48
0.89 3) profitability ratio
a) net profit to total asset 0.13 0.16 0.22
0.96 b) net profit to fixed asset 1.07 1.33 1.80
0.96 c) net profit to owned fund 0.63 0.99 0.97
0.10 4) turnover ratio
0.96 a) stock turnover 6.12 6.07 8.50
0.96 b) working capital turn over 1.20 1.26 1.30
0.79 c) fixed asset turnover 7.32 6.58 9.02
d) total asset turnover 0.89 0.79 1.10
1.10
1.10
1.10
cessing unit
overall
9.72
0.64
0.00
0.53
1.78
0.48
0.00
0.15
1.27
0.81
0.00
6.44
1.24
7.30
0.88
Byproduct processed
Shell Skin raw nuts
processor code
Quantity Value(Rs.) Quantity Value(Rs.) Quantity Value(Rs.)
AUS1 18375 110250 522 2088 26250 2552820
GLS2 15750 94500 448 1792 22500 2188125
AUS3 36750 220500 1044 4176 52500 5105625
AUS4 35000 210000 995 3980 50000 4862500
AHS5 52360 314160 2169 8676 74800 7274300
CKS6 56350 338100 2335 9340 80500 8169000
AUS7 54592 327552 2293 9172 78000 3724500
average 38453.86 230723.14 1400.86 5603.43 54935.71 4839552.86
AUM1 65501.28 393007.68 2752 11008 93600 9102600
AKM2 73234.07 439404.42 3098 12392 104650 10177205
GGM3 137160.8 822964.8 5763 23052 196000 19771850
GGM4 138630.38 831782.28 5824 23296 198100 19265225
APM5 118266.2 709597.2 4968 19872 169000 16435250
average 106558.55 639351.28 4481.00 17924.00 152270.00 14950426.00
GKL1 617160 3702960 26324 105296 880400 85618900
GKL2 197862 1187172 8453 33812 282700 27977500
average 407511 2445066 17388.5 69554 581550 56798200
processed kernels(main product) total byproduct
Quantity Value(Rs.) Value(Rs.) total
6424 3874580 112338 3986918
6215 3818240 96292 3914532
12868 7801880 224676 8026556
12240 7381170 213980 7595150
18206 11434620 322836 11757456
19594 12286400 347440 12633840
19391 12166700 336724 12503424
13562.57 8394798.57 236326.57 8631125.14
23288 14525540 404015.68 14929555.68
26037 16239100 451796.42 16690896.42
48764 30388560 846016.8 31234576.8
49382 30763140 855078.28 31618218.28
42051 26226970 729469.2 26956439.2
37904.40 23628662.00 657275.28 24285937.28
222238 139092930 3808256 142901186
71262 44277770 1220984 45498754
146750 91685350 2514620 94199970
price per kg kernels small 618.97

medium 623.38
large 624.77
price per24.69 kernel small 15282.32
24.89 medium 15515.81
25.23 large 15763.01
average quantity of main product & by product from one quintal of cashewnut pr
size of the processing unit
item small(7) medium(5)
main product kernels 24.69 24.89
by product shell 70.00 69.98
testa skin 2.55 2.94
rejection 2.76 2.18
total 100 100
value addition per quintal of cashewnut processed

particulars size of processing units
small medium large
sale value of kernels 16282.32 16515.81 16763.01
purchase value of cas 8809.48 9818.37 9766.6925
gross value added 7472.84 6697.44 6996.32
per quintal processing 4684.14 4202.25 3296.06
net value added 2788.70 2495.20 3700.25
added value(%) :a)gross 45.90 40.55 41.74
b)net 17.13 15.11 22.07
size of price per kg
processing units kernels skin shell
quintal of cashewnut processed small 618.97 4 6
processing unit medium 623.38 4 6
large(2) large 624.77 4 6
25.23
70.07
2.99
1.70
100
its
overall
16434.38
9306.54
7127.84
4313.74
2814.10
43.39
17.11
price per quintal
kernel skin shell total
15282.32 400 600 16282.32
15515.81 400 600 16515.81
15763.01 400 600 16763.01
D
Raw nuts Handling charges Wages
processor code
AUS1 2552820 5460 312500

GLS2 2188125 4680 162000
AUS3 5105625 10980 381000
AUS4 4862500 10500 1480000
AHS5 7274300 20100 470000
CKS6 8169000 20580 354000
AUS7 3724500 19110 420000
average 4839552.86 13058.57 511357.14
AUM1 9102600 22890 600500
AKM2 10177205 25620 563500
GGM3 19771850 48020 1068000
GGM4 19265225 48510 1038000
APM5 16435250 41405 1036500
average 14950426 37289 861300
GKL1 85618900 231075 3846000
GKL2 27977500 169620 1740000
average 56798200 200347.5 2793000
raw nut
RBD
Treatment S-1 S-2
T-1 2552820 2188125
T-2 9102600 10177205
T-3 85618900 27977500
R.total 97274320.00
R.Average 32424773.33
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 3527437743225710.0000
CV= 80.4297
SE= 4825394.9698
ttab(5)= 2.2010
ttab(1)= 3.1058
handling charges
RBD
Treatment S-1 S-2
T-1 5460 4680
T-2 22890 25620
T-3 231075 169620
R.total 259425.00
R.Average 86475.00
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 32887864464.2857
CV= 32.7493
SE= 5999.3948
bonus
RBD
Treatment S-1 S-2
T-1 31250 16200
T-2 60050 56350
T-3 384600 174000
R.total 475900.00
R.Average 158633.33
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 129639131428.5710
CV= 59.7023
SE= 21714.3099
fuel charges
RBD
Treatment S-1 S-2
T-1 31440 27000
T-2 91728 102508
T-3 704320 226160
R.total 827488.00
R.Average 275829.33
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF=
CV=
packaging material
RBD
Treatment S-1 S-2
T-1 3930 3375
T-2 14040 15690
T-3 132060 42405
R.total 150030.00
R.Average 50010.00
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 8644321028.5714
CV= 79.8792
lable
RBD
Treatment S-1 S-2
T-1 3739 1769
T-2 11145 8627
T-3 70000 25500
R.total 84884.00
R.Average 28294.67
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 2720502520.0714
CV= 70.2760
transportation charges
RBD
Treatment S-1 S-2
T-1 13125 112500
T-2 46800 52325
T-3 4402 5600
R.total 64327.00
R.Average 21442.33
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 33993048603.5000
CV= 57.5908
electricity
RBD
Treatment S-1 S-2
T-1 27510 23625
T-2 102960 115060
T-3 231075 169620
R.total 361545.00
R.Average 120515.00
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 197010027516.0710
CV= 34.8775
SE= 15637.8179
telephone
RBD
Treatment S-1 S-2
T-1 670 833
T-2 3556 3975
T-3 17608 5600
R.total 21834.00
R.Average 7278.00
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 316901833.1429
CV= 61.1357
SE= 1099.3701
rent taxes
RBD
Treatment S-1 S-2
T-1 327500 292500
T-2 1095120 1229050
T-3 9464300 3053160
R.total 10886920.00
R.Average 3628973.33
Source of d.f.
variation
Treatments t-1= 2
Error n-t= 11
Total n–1= 13
CF= 49117139996578.6000
CV= 76.2332
SE= 539694.1666
Details about processing charges(Rs.)
Bonus Factory salaries Fuel charges packaging material Labels strapping
31250 31440 3930 3739

16200 27000 3375 1769
38100 63000 7875 4127
148000 60000 7500 3930
47000 97920 12240 6726
35400 58800 12600 6924
42000 76440 11700 6428
51135.71 59228.57 8460.00 4806.14
60050 91728 14040 11145
56350 102508 15690 8627
106800 140000 192080 29400 16156
103800 113200 194138 29715 16157
103650 165620 25350 13931
86130 126600 149214.8 22839 13203.2
384600 372000 704320 132060 70000
174000 224000 226160 42405 25500
279300 298000 465240 87232.5 47750
S-3 S-4 S-5 S-6 S-7

5105625 4862500 7274300 8169000 3724500
19771850 19265225 16435250 - -
- - - - -
8169000.00 3724500.00
8169000.00 3724500.00
SS MSS FCal
Ftab 5%
4206158394161220.00 2103079197080610.00 12.90 3.982 SIG

1792901619329360.00 162991056302669.00 -
5999060013490586.00 - -
CD(5)= 15019828.6823
CD(1)= 21194455.3872
S-3 S-4 S-5 S-6 S-7

10980 10500 20100 20580 19110
48020 48510 41405 - -
- - - - -
20580.00 19110.00
20580.00 19110.00
SS MSS FCal
Ftab 5%
55536408667.50 27768204333.75 110.21 3.982 SIG

2771440818.21 251949165.29 -
58307849485.71 - -
CD(5)= 0.0000
CD(1)= #REF!
S-3 S-4 S-5 S-6 S-7

38100 148000 47000 35400 42000
106800 103800 103650 - -
- - - - -
35400.00 42000.00
35400.00 42000.00
SS MSS FCal
Ftab 5%
81773762000.00 40886881000.00 12.39 3.982 SIG

36306366571.43 3300578779.22 -
118080128571.43 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7

63000 60000 97920 58800 76440
192080 194138 165620 - -
- - - - -
58800.00 76440.00
58800.00 76440.00
SS MSS FCal
Ftab 5%
256426174201.20 128213087100.60 11.06 3.982 SIG

127548547882.52 11595322534.77 -
383974722083.72 - -
312351789408.2860 CD(5)= 0.0000
72.0914 CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7

7875 7500 12240 12600 11700
29400 29715 25350 - -
- - - - -
12600.00 11700.00
12600.00 11700.00
SS MSS FCal
Ftab 5%
9683797888.93 4841898944.46 12.29 3.982 SIG

4333738882.50 393976262.05 -
14017536771.43 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7
4127 3930 6726 6924 6428
16156 16157 13931 - -
- - - - -
6924.00 6428.00
6924.00 6428.00
SS MSS FCal
Ftab 5%
2872937995.27 1436468997.64 14.97 3.982 SIG

1055669931.66 95969993.79 -
3928607926.93 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7

26250 25000 40800 42000 39000
98000 99055 85000 - -
- - - - -
42000.00 39000.00
42000.00 39000.00
SS MSS FCal
Ftab 5%
7860432110.64 3930216055.32 4.88 3.982 SIG

8858513664.86 805319424.08 -
16718945775.50 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7
55125 52500 85680 92400 85800
215600 217910 185900 - -
- - - - -
92400.00 85800.00
92400.00 85800.00
SS MSS FCal
Ftab 5%
49043810633.57 24521905316.79 14.33 3.982 SIG

18829683925.36 1711789447.76 -
67873494558.93 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7

1943 1850 3019 3192 2964
7448 7528 6422 - -
- - - - -
3192.00 2964.00
3192.00 2964.00
SS MSS FCal
Ftab 5%
149696898.63 74848449.31 8.85 3.982 SIG

93063324.23 8460302.20 -
242760222.86 - -
CD(5)= 0.0000
CD(1)= 0.0000
S-3 S-4 S-5 S-6 S-7

661500 625000 979200 1008000 936000
2293200 2297960 1960400 - -
- - - - -
1008000.00 936000.00
1008000.00 936000.00
SS MSS FCal
Ftab 5%
48314265048658.60 24157132524329.30 11.85 3.982 SIG

22427774098862.90 2038888554442.08 -
70742039147521.40 - -
CD(5)= 0.0000
CD(1)= 0.0000
Transportation charges other rent/taxes total
electricity telephone
13125 27510 670 327500 2982444
112500 23625 833 292500 2540107
26250 55125 1943 661500 5694025
25000 52500 1850 625000 6651780
40800 85680 3019 979200 8057785
42000 92400 3192 1008000 8794896
39000 85800 2964 936000 4427942
42667.86 60377.14 2067.29 689957.14 5592711.29
46800 102960 3556 1095120 10056269
52325 115060 3975 1229050 11120860
98000 215600 7448 2293200 21693354
99055 217910 7528 2297960 21133238
85000 185900 6422 1960400 18099028
76236 167486 5785.8 1775146 16496509.8
4402 898008 17608 9464300 92278973
5600 288354 5600 3053160 30878739
5001 593181 11604 6258730 61578856
Tr. Total T Average

33876870.00 4839552.86
74752130.00 14950426.00
113596400.00 56798200.00
222225400.00
Ftab 1%
7.206 SIG
Tr. Total T Average
91410.00 13058.57
186445.00 37289.00
400695.00 200347.50
678550.00
Ftab 1%
7.206 SIG
Tr. Total T Average

357950.00 51135.71
430650.00 86130.00
558600.00 279300.00
1347200.00
Ftab 1%
7.206 SIG
Tr. Total T Average
414600.00 59228.57
746074.00 149214.80
930480.00 465240.00
2091154.00
Ftab 1%
7.206 SIG
Tr. Total T Average

59220.00 8460.00
114195.00 22839.00
174465.00 87232.50
347880.00
Ftab 1%
7.206 SIG
Tr. Total T Average
33643.00 4806.14
66016.00 13203.20
95500.00 47750.00
195159.00
Ftab 1%
7.206 SIG
Tr. Total T Average

298675.00 42667.86
381180.00 76236.00
10002.00 5001.00
689857.00
Ftab 1%
7.206 NS
Tr. Total T Average
422640.00 60377.14
837430.00 167486.00
400695.00 200347.50
1660765.00
Ftab 1%
7.206 SIG
Tr. Total T Average

14471.00 2067.29
28929.00 5785.80
23208.00 11604.00
66608.00
Ftab 1%
7.206 SIG
Tr. Total T Average

4829700.00 689957.14
8875730.00 1775146.00
12517460.00 6258730.00
26222890.00
Ftab 1%
7.206 SIG
working capital(Rs.)
processor code
raw cashew labour charges packaging material fuel charges
AUS1 2552820 312500 3930 31440
GLS2 2188125 162000 3375 27000
AUS3 5105625 381000 7875 63000
AUS4 4862500 1480000 7500 60000
AHS5 7274300 470000 12240 97920
CKS6 8169000 354000 12600 58800
AUS7 3724500 420000 11700 76440
AUM1 9102600 600500 14040 91728

AKM2 10177205 563500 15690 102508
GGM3 19771850 1068000 29400 192080
GGM4 19265225 1038000 29715 194138
APM5 16435250 1036500 25350 165620
GKL1 85618900 3846000 132060 704320

GKL2 27977500 1740000 42405 226160
l(Rs.)
electricity telephone taxes/rent working c
27510 670 327500
23625 833 Sl.no Items of cost
55125 1943
Raw nuts
52500 1850 1
85680 3019 979200
92400 3192 2 Handling charges
85800 2964
3 Wages
102960 3556
115060 3975 4 Bonus
215600 7448
217910 7528 5 Fuel charges
185900 6422
6 packaging material
898008 17608
288354 5600 7 Labels strapping
8 Transportation charges
9 Rent/taxes
10 Vat
11 Electricity
12
Telephone
Total
Per quintal capital inve
interest onwoking capital(6%)

per kg working capital investment
interest on working capital (12%)
per kg interest
interest on per Q. working capital
marketing expences per Q
per kg market expences
total variable cost
working capital investment (Rs.)
Size of processing unit
Small Medium Large Overall
4839552.86 14950426.00 56798200.00 15873242.86
72.21 77.36 80.70 78.16
13058.57 37289.00 200347.50 48467.86
0.19 0.19 0.28 0.24
511357.14 861300.00 2793000.00 962285.71
7.63 4.46 3.97 4.74
51135.71 86130.00 279300.00 96228.57
0.76 0.45 0.40 0.47
59228.57 149214.80 465240.00 149368.14
0.88 0.77 0.66 0.74
8460.00 22839.00 87232.50 24848.57
0.13 0.12 0.12 0.12
4806.14 13203.20 47750.00 13939.93
0.07 0.07 0.07 0.07
42667.86 76236.00 5001.00 49275.50
0.64 0.39 0.01 0.24
689957.14 1775146.00 6258730.00 1873063.57
10.29 9.19 8.89 9.22
419739.93 1181433.10 2839910.00 1037511.79
6.26 6.11 4.04 5.11
60377.14 167486.00 593181.00 174745.14
0.90 0.87 0.84 0.86
2067.29 5785.80 11604.00 4757.71
0.03 0.03 0.02 0.02
6702408.36 19326488.90 70379496.00 20307735.36
100.00 100.00 100.00 100.00
12488.18 12692.25 12102.05 12505.90
402144.501428571 1159589.334 4222769.76 1218464.12

124.8818400809 126.9224988507 121.0205416559 125.06
804289.002857143 2319178.668 8445539.52 2436928.24
14.6405487453 15.2306998621 14.5224649987 14.83
749.29 761.53 726.12 750.35
124.05 121.21 119.85 122.44
1.24 1.21 1.20 1.22
13361.53 13575.00 12948.03 13378.69
12889.2468406593
shell
6.00
6.00
size of processing units price per kg 6.00
kernels skin
small 618.97 4.00
medium 623.38 4.00
large 624.77 4.00
per qu
raw nuts 0
total depreciation Quantity Value(Rs.) Sl.No.
109781.428571429 26250 2552820 1
134121.428571429 22500 2188125
175807.142857143 52500 5105625 2
182059.285714286 50000 4862500
143313.571428571 74800 7274300 3
225389.285714286 80500 8169000
237081.428571429 78000 3724500 4
172507.653061224 54935.714 4839552.857
276465.714285714 93600 9102600 5
410778.714285714 104650 10177205
683637.857142857 196000 19771850 6
697416.428571429 198100 19265225
435115 169000 16435250 7
500682.742857143 152270 14950426
882908.571428571 880400 85618900 8
567050.714285714 282700 27977500
724979.642857143 581550 56798200 9
10
11
12
16
item size of the processing unit

small(7) medium(5) large(2) 17
main product kernels 24.69 24.89 25.23
by product shell 70.00 69.98 70.07 18
testa skin 2.55 2.94 2.99
rejection 2.76 2.18 1.70 per quintal cost
total 100.00 100.00 100.00 Sl.No.
1
4
price per quintal total
kernel skin shell 5
15282.32 400.00 600.00 16282.32
15515.81 400.00 600.00 16515.81 6
15763.01 400.00 600.00 16763.01
7
small medium large
raw nuts for 1 Q. kernels(kg) 405.05 401.72 396.29 8
price of raw nuts for 1 kg 87.21 97.25 97.67
price of raw nuts for 1 Q 8720.97 9725.00 9766.69 9
main product
for 1 Q. raw nut(Rs) 15282.32 15515.81 15763.01 10
for 1 Q. Kernels(Rs) 61901.043 62330.11193 62467.23233
byproduct 11
for 1 Q.raw nuts(Rs) 430.20 431.65 432.40
for 1Q. Kernels(Rs) 1742.52 1734.03 1713.56 13
14
15
16
17
18
per quintal cost of processing
Items of cost Small Medium Large Overall

Handling charges 23.77 24.49 34.45 25.55
0.51 0.58 1.05 0.59
Wages 930.83 565.64 480.27 736.04
19.87 13.46 14.57 17.06
Bonus 93.08 56.56 48.03 73.60
1.99 1.35 1.46 1.71
Fuel charges 107.81 97.99 80.00 100.33
2.30 2.33 2.43 2.33
Packaging material 15.40 15.00 15.00 15.20
0.33 0.36 0.46 0.35
Lable 8.75 8.67 8.21 8.64
0.19 0.21 0.25 0.20
Electricity 109.91 109.99 102.00 108.81
2.35 2.62 3.09 2.52
Telephone 3.76 3.80 2.00 3.52
0.08 0.09 0.06 0.08
Rent/taxes 1255.94 1165.79 1076.22 1198.07
26.81 27.74 32.65 27.77
Vat 764.06 775.88 488.33 728.89
16.31 18.46 14.82 16.90
Depreciation 314.02 328.81 124.66 292.25
6.70 7.82 3.78 6.77
Interest on
324.79 288.08 110.77 281.10
a)Fixed capital 6.93 6.86 3.36 6.52
732.03 761.53 726.12 741.72
b)Working capital 15.63 18.12 22.03 17.19
Total 4684.14 4202.25 3296.06 4313.74
100 100 100 100
Returns from
a)Main Product 15281.13 15517.61 15765.69 15434.81

93.86 93.95 94.04 93.91
b)Byproduct 1000.00 1000.00 1000.00 1000.00
6.14 6.05 5.96 6.09
Total returns 16281.13 16517.61 16765.69 16434.81
100.00 100.00 100.00 100.00
Net returns 11597.00 12315.36 13469.62 12121.07
per quintal cost of cashew kernels (fig in Rs.)

Items of cost Small Medium Large Overall
Raw cashewnut 35324.29 39067.27 38704.43 37143.95
65.06 69.83 74.77 68.15
Handling charges 96.28 98.38 136.52 102.78
0.18 0.18 0.26 0.19
Wages 3770.36 2272.30 1903.24 2968.60
6.94 4.06 3.68 5.45
Bonus 377.04 227.23 190.32 296.86
0.69 0.41 0.37 0.54
Fuel charges 436.71 393.66 317.03 404.24
0.80 0.70 0.61 0.74
Packaging material 62.38 60.25 59.44 61.20
0.11 0.11 0.11 0.11
Lable 35.44 34.83 32.54 34.81

0.07 0.06 0.06 0.06
Electricity 445.17 441.86 404.21 438.14
0.82 0.79 0.78 0.80
Telephone 15.24 15.26 7.91 14.20
0.03 0.03 0.02 0.03
Rent/taxes 5087.21 4683.22 4264.89 4825.46
9.37 8.37 8.24 8.85
Vat 3094.84 3116.88 1935.20 2937.05
5.70 5.57 3.74 5.37
Depreciation 1271.94 1320.91 494.02 1178.30
2.34 2.36 0.95 2.15
Interest on 0.00
a)Fixed capital 1315.56 1157.28 438.98 1133.80
2.42 2.07 0.85 2.07
b)Working capital 2965.11 3059.25 2877.53 2986.22
5.46 5.47 5.56 5.48
total cost 54297.56 55948.57 51766.26 54525.60
100.00 100.00 100.00 100.00

Returns from
a)Main Product 61901.04 62330.11 62467.23 62135.17
97.26 97.29 97.33 97.28
b)Byproduct 1742.52 1734.03 1713.56 1735.35
2.74 2.71 2.67 2.72
Total returns 63643.57 64064.14 64180.79 63870.52
100.00 100.00 100.00 100.00
Net returns 9346.00 8115.57 12414.53 9344.92
cost and returns from processing of cashewnut
sr.no. particulars size of processing units
small medium large overall
A) Cost
1 working expenses 6702408.36 19326488.90 70379496.00 20307735.36
2 marketing expenses 68148.86 184567.60 696985.00 199560.71
3
interest on working capital
@12% per annum 804289.00 2319178.67 8445539.52 2436928.24
4
interest on fixed capital
@10% per annum 178423.52 438659.73 644202.04 337904.81
5 depreciation 172507.65 500682.74 724979.64 368637.61
total cost 7925777.39 22769577.64 80891202.20 23650766.74
B) Returns
6 Returns from(Rs.)
a) Main product 8394798.57 23628662.00 91685350.00 25734114.29
b) By product 236326.57 657275.28 2514620.00 712135.88
Total Returns 8631125.14 24285937.28 94199970.00 26446250.17
7 Net Returns(Rs.) 705347.75 1516359.64 13308767.80 2795483.43
8 Benefit cost ratio 1.09 1.07 1.16 1.09

A) Cost
1 working expenses 67.02 193.26 703.79 203.08
84.56 84.88 87.01 85.87
2 marketing expenses 0.68 1.85 6.97 2.00
0.86 0.81 0.86 0.84
3 interest on workin 8.04 23.19 84.46 24.37
10.15 10.19 10.44 10.30
4 interest on fixed 1.78 4.39 6.44 3.38

2.25 1.93 0.80 1.43
5 depreciation 1.73 5.01 7.25 3.69
2.18 2.20 0.90 1.56
total cost 79.26 227.70 808.91 236.51
100.00 100.00 100.00 100.00
B) Returns
6 Returns from(Rs.)
a) Main product 83.95 236.29 916.85 257.34
97.26 97.29 97.33 97.31
b) By product 2.36 6.57 25.15 7.12
2.74 2.71 2.67 2.69
7 Total Returns 86.31 242.86 942.00 264.46
100.00 100.00 100.00 100.00
8 Net Returns(Rs.) 7.05 15.16 133.09 27.95
Benefit cost ratio 1.09 1.07 1.16 1.09
January February
processor code
Days of Working Quantity Processed Days of Working Quantity Processed
AUS1 20 2500 23 2875
GLS2 20 2500 18 2250
AUS3 20 5000 23 5750
AUS4 20 5000 23 5750
AHS5 25 8500 20 6800
CKS6 25 8750 20 7000
AUS7 25 8125 20 6500
AUM1 25 9750 20 7800
AKM2 25 11375 20 9100
GGM3 25 17500 23 16100
GGM4 25 17500 16 11200
APM5 25 16250 23 14950
GKL1 29 82360 27 76680
GKL2 25 25225 23 23207
March April May
Days of Working Quantity Processed Days of Working Quantity Processed Days of Working
20 2500 20 2500
17 2125 20 2500
20 5000 20 5000
20 5000 20 5000
23 7820 15 5100
23 8050 15 5250
23 7475 15 4875
23 8970 15 5850
20 9100 10 4550
24 16800 24 16800 20
26 18200 25 17500 25
24 15600 24 15600 25
28 79520 28 79520
24 24216 24 24216 20
Working season
May June July
Quantity Processed Days of Working Quantity Processed Days of Working Quantity Processed
0 20 2500 20 2500
0 18 2250 15 1875
0 20 5000 20 5000
0 20 5000 20 5000
0 20 6800 20 6800
0 25 8750 24 8400
0 25 8125 24 7800
0 25 9750 24 9360
0 25 11375 20 9100
14000 25 17500 24 16800
17500 26 18200 25 17500
16250 24 15600 24 15600
0 29 82360 29 82360
20180 25 25225 24 24216
August September October
Days of Working Quantity Processed Days of Working Quantity Processed Days of Working
23 2875 22 2750 24
20 2500 19 2375 20
23 5750 22 5500 24
20 5000 20 5000 24
20 6800 18 6120 20
20 7000 18 6300 20
23 7475 18 5850 25
23 8970 18 7020 25
18 8190 25 11375 25
24 16800 25 17500 24
26 18200 25 17500 24
25 16250 25 16250 24
29 82360 29 82360 29
24 24216 25 25225 24
October November December
Quantity Processed Days of Working Quantity Processed Days of Working Quantity Processed
3000 0 18 2250
2500 0 13 1625
6000 0 18 4500
6000 0 13 3250
6800 19 6460 20 6800
7000 20 7000 20 7000
8125 18 5850 24 7800
9750 18 7020 24 9360
11375 19 8645 23 10465
16800 18 12600 24 16800
16800 15 10500 25 17500
15600 18 11700 24 15600
82360 26 73840 27 76680
24216 18 18162 24 24216
no.of days quantity procetotal quntity processed
210 125 26250

180 125 22500
210 250 52500
200 250 50000
220 340 74800
230 350 80500
240 325 78000
240 390 93600
230 455 104650
280 700 196000
283 700 198100
285 650 185250
310 2840 880400
280 1009 282520
W180 S180 W210 S210 W240
processor code
quntity value quntity value quntity value quntity value quntity
AUS1 45 35100 46 34960 76 56240 76 54720 585
GLS2 39 30420 40 30400 65 48100 66 47520 1000
AUS3 108 84240 107 81320 245 181300 245 176400 1215
AUS4 88 68640 87 66120 145 107300 145 104400 1115
AHS5 140 109200 140 106400 200 148000 200 144000 1800
CKS6 151 117780 147 111720 255 188700 255 183600 1940
AUS7 145 113100 145 110200 260 192400 265 190800 1900
AUM1 169 131820 170 129200 309 228660 309 222480 2180
AKM2 188 146640 188 142880 345 255300 345 248400 2438
GGM3 352 274560 353 268280 645 477300 645 464400 4452
GGM4 452 352560 452 343520 695 514300 695 500400 4552
APM5 308 240240 300 228000 560 414400 555 399600 3940
GKL1 2138 1667640 2000 1520000 3000 2220000 2990 2152800 20778
GKL2 700 546000 320 243200 960 710400 900 648000 6600
Quantity pro
W240 S240 W320 S320 W400 S400
value quntity value quntity value quntity value quntity value quntity
409500 585 397800 1064 702240 1064 680960 323 200260 322
700000 1000 680000 800 528000 800 512000 250 155000 250
850500 1215 826200 2080 1372800 2080 1331200 626 388120 626
780500 1115 758200 2030 1339800 2030 1299200 606 375720 606
1260000 1800 1224000 3300 2178000 3300 2112000 1240 768800 1300
1358000 1900 1292000 3402 2245320 3402 2177280 1330 824600 1330
1330000 1900 1292000 3400 2244000 3400 2176000 1300 806000 1300
1526000 2180 1482400 3903 2575980 3903 2497920 1554 963480 1553
1706600 2438 1657840 4355 2874300 4354 2786560 1737 1076940 1737
3116400 4452 3027360 8173 5394180 8173 5230720 3253 2016860 3253
3186400 4500 3060000 8203 5413980 8203 5249920 3260 2021200 3255
2758000 3935 2675800 7050 4653000 7045 4508800 2810 1742200 2800
14544600 20600 14008000 36575 24139500 36500 23360000 13212 8191440 13200
4620000 6570 4467600 11308 7463280 12269 7852160 4800 2976000 4585
Quantity processed during season
S400 SW DW SWS KW JH
193200 335 204350 107 63130 108 62640 110 62700 220
150000 250 152500 98 57820 92 53360 93 53010 188
375600 650 396500 210 123900 210 121800 218 124260 420
363600 640 390400 205 120950 205 118900 210 119700 420
780000 1350 823500 400 236000 180 104400 176 100320 460
798000 1500 915000 480 283200 200 116000 200 114000 550
780000 1500 915000 400 236000 200 116000 200 114000 550
931800 1731 1055910 590 348100 271 157180 262 149340 727
1042200 1936 1180960 659 388810 304 176320 293 167010 821
1951800 3626 2211860 1235 728650 568 329440 549 312930 1600
1953000 3626 2211860 1235 728650 570 330600 549 312930 1600
1680000 3126 1906860 1065 628350 490 284200 475 270750 1315
7920000 17784 10848240 3698 2181820 7395 4289100 6867 3914190 7190
2751000 5230 3190300 1781 1050790 820 475600 1082 616740 2300
JH JK K S LWP SWP
127600 220 125400 220 123200 109 63220 109 58860 110
109040 189 107730 189 105840 93 53940 94 50760 94
243600 420 239400 420 235200 209 121220 208 112320 208
243600 420 239400 420 235200 209 121220 208 112320 208
266800 440 250800 440 246400 300 174000 300 162000 300
319000 550 313500 550 308000 320 185600 320 172800 320
319000 550 313500 550 308000 320 185600 320 172800 300
421660 727 414390 728 407680 452 262160 452 244080 453
476180 820 467400 821 459760 510 295800 505 272700 500
928000 1600 912000 1602 897120 950 551000 950 513000 942
928000 1600 912000 1602 897120 950 551000 950 513000 942
762700 1315 749550 1308 732480 817 473860 817 441180 817
4170200 7190 4098300 7190 4026400 3200 1856000 3200 1728000 3194
1334000 2300 1311000 2320 1299200 1400 812000 1300 702000 1517
SWP BB TOTAL QUANTITY TOTAL VALUE
value quntity value (Kg) kernels (Rs.)
55000 545 163500 6424 3874580
47000 486 145800 6215 3818240
104000 1040 312000 12868 7801880 total quantity
104000 1040 312000 12240 7381170
150000 300 90000 18206 11434620 RBD
160000 341 102300 19594 12286400 Treatment
150000 341 102300 19391 12166700 T-1
T-2
226500 496 148800 23288 14525540 T-3
250000 555 166500 26037 16239100 R.total
471000 1039 311700 48764 30388560 R.Average
471000 1039 311700 49382 30763140
Source of
408500 895 268500 42051 26226970 variation
1597000 2199 659700 222238 139092930 Treatments

758500 1500 450000 71262 44277770 Error
Total
CF=
CV=
SE=
total value
RBD
Treatment
T-1
T-2
T-3
R.total
R.Average
Source of
variation
Treatments
Error
Total
CF=
CV=
SE=
total quantity
S-1 S-2 S-3 S-4 S-5 S-6

6424 6215 12868 12240 18206 19594
23288 26037 48764 49382 42051 -
222238 71262 - - - -
251950.00 19594.00
83983.33 19594.00
d.f. SS MSS FCal

Ftab 5%
3.982
t-1= 2 27682605988.80 13841302994.40 12.46
n-t= 11 12217298896.91 1110663536.08 -
n–1= 13 39899904885.71 - -
23859840114.2857 CD(5)= 0.0000
80.7275 CD(1)= 0.0000
12596.2780
S-1 S-2 S-3 S-4 S-5 S-6

3874580 3818240 7801880 7381170 11434620 12286400
14525540 16239100 30388560 30763140 26226970 -
139092930 44277770 - - - -
157493050.00 12286400.00
52497683.33 12286400.00
d.f. SS MSS FCal

Ftab 5%
3.982
t-1= 2 10825858717197400.00 5412929358598689.00 12.36
n-t= 11 4817146517364964.00 437922410669542.00 -
n–1= 13 15643005234562300.00 - -
9271424932982860.0000 CD(5)= 0.0000
81.3185 CD(1)= 0.0000
7909509.7434
S-7 Tr. Total T Average
19391 94938.00 13562.57
- 189522.00 37904.40
- 293500.00 146750.00
19391.00 577960.00
19391.00
Ftab 1%
SIG 7.206 SIG
S-7 Tr. Total T Average

12166700 58763590.00 8394798.57
- 118143310.00 23628662.00
- 183370700.00 91685350.00
12166700.00 360277600.00
12166700.00
Ftab 1%
SIG 7.206 SIG

Information of borrowings(Rs.)
Agency Amount Repyment interest outstanding
processor code
per cent
AUS1 BOI,UTTUR 535000 267232.5 11 326617.5 593850
GLS2 BOB,GAD 535000 273251.25 13.5 333973.75 607225
AUS3 BOI,UTTUR 1071000 550386.9 14.2 672695.1 1223082
AUS4 BOI,UTTUR 1070000 549873 14.2 672067 1221940
AHS5 AJARA ARBAN 1457000 738261.9 12.6 902320.1 1640582
CKS6 AJARA ARBAN 1500000 760050 12.6 928950 1689000
AUS7 AXIS BANK 1392000 707832 13 865128 1572960
average 1080000 549555.364 13.01 671678.7786 1220400
AUM1 BOI,UTTUR 1671000 849703.5 13 1038526.5 1888230
AKM2 SBI,GAD 1950000 995962.5 13.5 1217287.5 2213250
GGM3 JANATA BANK 3000000 1539000 14 1881000 3420000
GGM4 BOI,GAD 3010000 1537357.5 13.5 1878992.5 3416350
APM5 AJARA ARBAN 2785000 1416172.5 13 1730877.5 3147050
average 2483200 1267639.2 13.4 1549336.8 2815949
GKL1 ACDC DELHI 12171000 6161568.75 12.5 7530806.25 13692375
GKL2 AJARA ARBAN 4324000 2198754 13 2687366 4886120
average 8247500 4180161.38 12.75 5109086.125 9299056
Category of processing
Sl. No. units Amount Repayment Outstanding interest
1) Small 1080000 549555.364 671678.7786 13.01
2) Medium 2483200 1267639.2 1549336.8 13.40
3) Large 8247500 4180161.38 5109086.125 12.75
4) Overall 2605071.43 1324671.88 1619043.407 13.11428571
Disposal patte
processor code
0.11 AUS1
0.135 GLS2
0.142 AUS3
0.142 AUS4
0.126 AHS5
0.126 CKS6
0.13 AUS7
0.13 average
0.13 AUM1
0.135 AKM2
0.14 GGM3
0.135 GGM4
0.13 APM5
0.134 average
0.125 GKL1
0.13 GKL2
0.1275 average
87414.2
207611.1
651408.5
Disposal pattern of cashew kernel(kg.)
Direct sale ( local Market/Distant market) Processor-village Processor-Wholesaler/commission
Processor-consumer trader- consumer agent-Retailer - Consumer
843 1666 2566
723 1428 2200
1686 3331 5133
1606 3172 4888
3078 4853 8902
3168 4996 9164
2941 4640 8509
2006.43 3440.86 5908.86
3530 5567 10211
3947 6225 11418
7392 11657 21383
7393 11658 21384
6375 10050 18438
5727.40 9031.40 16566.80
52470 25707 93763
16825 8330 30075
34647.50 17018.50 61919.00
Processor-Retailer- sr.no. channale
Consumer
1314 1
1125 Processor-consumer
2627 2
2504 Processor-village trader- consumer
3321 3 Processor-Wholesaler/commission agent-
3420 Retailer - Consumer
3176 4
2498.14 Processor-Retailer- Consumer
3811 total
4260
7980
7977
6880
6181.60
48160
15365
31762.50
size of processing unit
2006.43 5727.40 34647.50 7998.36
14.48 15.27 23.84 19.47
3440.86 9031.40 17018.50 7377.14
24.84 24.08 11.71 17.96
5908.86 16566.80 61919.00 17716.71
42.65 44.17 42.60 43.12
2498.14 6181.60 31762.50 7994.29
18.03 16.48 21.85 19.46
13854.29 37507.20 145347.50 41086.50
100 100 100 100
Problem faced by cashewnut processers
Sr. No Particulars Small Medium Large total
13
1 Inadequate inventory of raw material. 6 5 2 92.82
11
2 Large working capital requirement 5 4 2 78.54
10
3 Shortage of skilled labour 4 5 1 71.4
10
4 Frequent failure of electricity supply 4 4 2 71.4
11
5 High interest rate 6 3 2 78.54
7
6 Time consuming procedure of bank finance 3 3 1 49.98
Classification of cashew nut processing units
Average actual
No. of factories Total No. of working capacity
Capacity installed (Kg/ day) studied factories (Kg/ day)
Small Bellow 500 7 35 252.14
Medium 500-1000 5 25 579
Large Above 1000 2 10 1924.5
Total 14 70 0
fixed capital investment in cashewnut processing unit

size of processing units
sr.no. particular of investments small medium large overall

1 land 732857.14 1944000 2970000 1485000.00
41.07 44.32 46.10 43.95
2 building 736281.63 1278262.85714 1851142.85714286 1089112.24
41.27 29.14 28.74 32.23
3 machinery &equipments 283326.43 1108614.40 1557702.50 760125.86
15.88 25.27 24.18 22.50
4 infrastructure facilities 31770.00 55720 63175 44810.00
1.78 1.27 0.98 1.33
total 1784235.20 4386597.26 6442020.36 3379048.10
100 100 100 100
working capital investment (Rs.)

sr.no item of cost size of processing unit
4839552.86 14950426.00 56798200.00 15873242.86
1 Raw nuts 72.21 77.36 80.70 78.16
13058.57 37289.00 200347.50 48467.86
2 Handling charges 0.19 0.19 0.28 0.24
511357.14 861300.00 2793000.00 962285.71
3 Wages 7.63 4.46 3.97 4.74
51135.71 86130.00 279300.00 96228.57
4 Bonus 0.76 0.45 0.40 0.47
59228.57 149214.80 465240.00 149368.14
5 Fuel charges 0.88 0.77 0.66 0.74
8460.00 22839.00 87232.50 24848.57
6 packaging material 0.13 0.12 0.12 0.12
4806.14 13203.20 47750.00 13939.93
7 Labels strapping 0.07 0.07 0.07 0.07
42667.86 76236.00 5001.00 49275.50
8 Transportation charges 0.64 0.39 0.01 0.24
689957.14 1775146.00 6258730.00 1873063.57
9 Rent/taxes 10.29 9.19 8.89 9.22
60377.14 167486.00 593181.00 174745.14
11 Electricity 0.90 0.87 0.84 0.86
2067.29 5785.80 11604.00 4757.71
12 Telephone 0.03 0.03 0.02 0.02
6702408.36 19326488.90 70379496.00 20307735.36
Total 100.00 100.00 100.00 100.00
Per quintal capital investmen 12488.18 12692.25 12102.05 12505.90
Problem faced by cashewnut processers

Sr. No Particulars Small Medium Large total
Inadequate inventory of raw 13
1 material. 6 5 2 92.82
Large working capital 11
2 requirement 5 4 2 78.54
10
3 Shortage of skilled labour 4 5 1 71.4
Frequent failure of 10
4 electricity supply 4 4 2 71.4
11
5 High interest rate 6 3 2 78.54
Time consuming procedure 7
6 of bank finance 3 3 1 49.98
byproduct
item size of the processing unit
small(7) medium(5) large(2)
main product kernels 24.69 24.89 25.23
by product shell 70.00 69.98 70.07
testa skin 2.55 2.94 2.99
rejection 2.76 2.18 1.70
total 100 100 100
Disposal pattern of cashew kernel(kg.)

sr.no. channale size of processing unit
2006.43 5727.40 34647.50 7998.36
1 Processor-consumer 14.48 15.27 23.84 19.47
Processor-village trader- 3440.86 9031.40 17018.50 7377.14
2 consumer 24.84 24.08 11.71 17.96
Processor- 5908.86 16566.80 61919.00 17716.71
Wholesaler/commission
3 agent-Retailer - Consumer 42.65 44.17 42.60 43.12
2498.14 6181.60 31762.50 7994.29
Processor-Retailer-
4 Consumer 18.03 16.48 21.85 19.46
13854.29 37507.20 145347.50 41086.50
total 100 100 100 100
Sr. no. Grade designation Size of processing units

Small Medium Large overall
0.39
1) W180 0.35 0.36 0.47 1.58
0.64
2) W120 0.58 0.66 0.68 2.59
4.6
3) W240 4.46 4.66 4.7 18.62
8.25
4) W340 8.12 8.34 8.3 33.4
2.92
5) SW320 2.46 3.32 3 11.86
1.85
6) SW 1.28 1.85 2.02 7.49
0.51
7) SSW 0.41 0.29 0.84 2.06
0.49
8) DW 0.41 0.63 0.42 1.98
0.27
9) KW 0.42 0.28 0.78 1.1
19.93
10) Wholes 18.48 20.49 20.43 80.69
1.27
11) Splits 1.25 1.45 1.09 5.14
1.02
12) Bitts 2.08 0.53 0.25 4.12
2.48
13) Pieces 2.52 2.23 2.45 10.05
24.75
14) Grand total 24.34 24.92 25 100
sr.no Particulars Small Medium Large

3 Installed capacity per day (Kg) 385.71 860.00 2750.00
4 No. of working days 212.86 258.60 295.00
5 Annual installed capacity (Kg) 82102.04 222396.00 811250.00
6 Annual quantity processed (Kg) 53670.41 149729.40 567727.50
7 Quantity processed per day (Kg) 252.14 579.00 1924.50
8 Capacity utilization (Percentage) 65.37 67.33 69.98
total capital investment
capital
sr.no size of processing unit working
1 small 6702408.36
78.98
2 medium 19326488.90
81.50
3 large 70379496.00
91.61
4 overall 20307735.36
85.73
barrowing by processor
Sl. No. Category of processing unitAmount
1) Small 1080000.00
2) Medium 2483200.00
3) Large 8247500.00
4) Overall 2605071.43
per quintal cost of processing
Sl.No. Items of cost Small
1 Handling charges 23.77

0.51
2 Wages 930.83
19.87
3 Bonus 93.08
1.99
4 Fuel charges 107.81
2.30
5 Packaging material 15.40
0.33
6 Lable 8.75
0.19
7 Electricity 109.91
2.35
8 Telephone 3.76
0.08
9 Rent/taxes 1255.94
26.81
11 Depreciation 314.02
6.70
12 Interest on
a)Fixed capital 324.79
6.93
b)Working capital 732.03
15.63
Total 4684.14
100
financial ratio
ratios/year size of processing unit
sr.no. small medium large
1) solvancy ratio
a) total liabilities to owned fund 7.31 10.75 15.57
b) fixed asset to owned fund 0.59 0.75 0.54
2) liquidity ratio
a) liquid asset to total asset 0.45 0.59 0.65
b) current asset to current liabilities 1.05 2.40 2.80
c) acid test ratio 0.48 0.48 0.48
3) profitability ratio
a) net profit to total asset 0.13 0.16 0.22
b) net profit to fixed asset 1.07 1.33 1.80
c) net profit to owned fund 0.63 0.99 0.97
4) turnover ratio
a) stock turnover 6.12 6.07 8.50
b) working capital turn over 1.20 1.26 1.30
c) fixed asset turnover 7.32 6.58 9.02
d) total asset turnover 0.89 0.79 1.10
Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509
value addition per quintal of cashewnut processed

size of processing units
particulars small medium large
sale value of kernels 16282.32 16515.81 16763.01
purchase value of cashewnuts 8809.48 9818.37 9766.69
gross value added 7472.84 6697.44 6996.32
per quintal processing cost 4684.14 4202.25 3296.06
net value added 2788.70 2495.20 3700.25
added value(%) :a)gross 45.90 40.55 41.74
b)net 17.13 15.11 22.07

0 small medium large
A) Cost
1 working expenses 6702408.36 19326488.90 70379496.00
2 marketing expenses 68148.86 184567.60 696985.00
3 interest on working capital @12% pe 804289.00 2319178.67 8445539.52
4 interest on fixed capital @10% per a 178423.52 438659.73 644202.04
5 depreciation 172507.65 500682.74 724979.64
0 total cost 7925777.39 22769577.64 80891202.20
B) Returns
6 Returns from(Rs.)
0 a) Main product 8394798.57 23628662.00 91685350.00
0 b) By product 236326.57 657275.28 2514620.00
0 Total Returns 8631125.14 24285937.28 94199970.00
7 Net Returns(Rs.) 705347.75 1516359.64 13308767.80
8 Benefit cost ratio 1.09 1.07 1.16
Total
892.86
240.93
236371.02
161413.92
607.79
66.73
estment
capital
fixed total
1784235.20 8486643.56
21.02 100.00
4386597.26 23713086.16
18.50 100.00
6442020.36 76821516.36
8.39 100.00
3379048.10 23686783.46
14.27 100.00
by processor
Repayment Outstanding interest
549555.36 671678.78 13.01
1267639.20 1549336.80 13.40
4180161.38 5109086.13 12.75
1324671.88 1619043.41 13.11
ost of processing
Medium Large Overall
24.49 34.45 25.55

0.58 1.05 0.59
565.64 480.27 736.04
13.46 14.57 17.06
56.56 48.03 73.60
1.35 1.46 1.71
97.99 80.00 100.33
2.33 2.43 2.33
15.00 15.00 15.20
0.36 0.46 0.35
8.67 8.21 8.64
0.21 0.25 0.20
109.99 102.00 108.81
2.62 3.09 2.52
3.80 2.00 3.52
0.09 0.06 0.08
1165.79 1076.22 1198.07
27.74 32.65 27.77
328.81 124.66 292.25
7.82 3.78 6.77
288.08 110.77 281.10

6.86 3.36 6.52
761.53 726.12 741.72
18.12 22.03 17.19
4202.25 3296.06 4313.74
100 100 100
per quintal cost of cashew kernels (fig in Rs.)

Sl.No. Items of cost Small Medium Large
1 Raw cashewnut 35324.29 39067.27 38704.43
overall 65.06 69.83 74.77
2 Handling charges 96.28 98.38 136.52
9.72 0.18 0.18 0.26
0.64 3 Wages 3770.36 2272.30 1903.24
6.94 4.06 3.68
0.53 4 Bonus 377.04 227.23 190.32
1.78 0.69 0.41 0.37
0.48 5 Fuel charges 436.71 393.66 317.03
0.80 0.70 0.61
0.15 6 Packaging material 62.38 60.25 59.44
1.27 0.11 0.11 0.11
0.81 7 Lable 35.44 34.83 32.54
0.07 0.06 0.06
6.44 8 Electricity 445.17 441.86 404.21
1.24 0.82 0.79 0.78
7.30 9 Telephone 15.24 15.26 7.91
0.88 0.03 0.03 0.02
10 Rent/taxes 5087.21 4683.22 4264.89

Err:509 9.37 8.37 8.24
Err:509 13 Depreciation 1271.94 1320.91 494.02
Err:509 2.34 2.36 0.95
Err:509 14 Interest on 0.00 0.00 0.00
Err:509 a)Fixed capital 1315.56 1157.28 438.98
Err:509 2.42 2.07 0.85
b)Working capital 2965.11 3059.25 2877.53
5.46 5.47 5.56
s 15 total cost 54297.56 55948.57 51766.26
overall 100.00 100.00 100.00
16434.38 16 Returns from 0.00 0.00 0.00
9306.54 a)Main Product 61901.04 62330.11 62467.23
7127.84 97.26 97.29 97.33
4313.74 b)Byproduct 1742.52 1734.03 1713.56
2814.10 2.74 2.71 2.67
43.39 17 Total returns 63643.57 64064.14 64180.79
17.11 100.00 100.00 100.00
18 Net returns 9346.00 8115.57 12414.53
overall
20307735.36
199560.71
2436928.24
337904.81
368637.61
23650766.74
25734114.29
712135.88
26446250.17
2795483.43
1.09
Rs.)
Overall
37143.95
68.15
102.78
0.19
2968.60
5.45
296.86
0.54
404.24
0.74
61.20
0.11
34.81
0.06
438.14
0.80
14.20
0.03
4825.46
8.85
1178.30
2.15
0.00
1133.80
2.07
2986.22
5.48
54525.60
100.00
0.00
62135.17
97.28
1735.35
2.72
63870.52
100.00
9344.92
small processing unit
year cash inflow cash outflow df15% df30% dc15% db15% npv15%
1 46.53 88.57 0.86 0.77 76.17 40.02 -36.15
2 86.31 68.23 0.76 0.59 51.85 65.60 13.74
3 87.32 68.40 0.66 0.46 45.14 57.63 12.49
4 87.33 68.23 0.57 0.35 38.89 49.78 10.89
5 86.31 68.24 0.50 0.27 34.12 43.16 9.04
total 246.18 256.18 10.00
BCR 1.04
IRR 28.12
large processing unit

year cash inflow cash outflow df15% df30% dc15% db15% npv15%
1 640.20 943.02 0.86 0.77 811.00 550.57 -260.43
2 940.23 710.22 0.76 0.59 539.77 714.57 174.81
3 940.20 709.25 0.66 0.46 468.11 620.53 152.43
4 941.99 708.59 0.57 0.35 403.90 536.93 133.04
5 941.99 711.20 0.50 0.27 355.60 471.00 115.40
total 2578.37 2893.61 315.24
BCR 1.12
IRR 44.11

Sl. No Ratio Small Medium Large Overall
1 NPW @ 15% 10.00 28.99 315.24 60.39
2 BCR 1.04 1.04 1.12 1.05
3 IRR 28.12 30.46 44.11 31.24
1
medium processing
dc30% db30% npv30% year cash inflow cash outflow df15% df30%
68.20 35.83 -32.37 1 160.32 258.03 0.86 0.77
40.26 50.92 10.67 2 242.81 196.36 0.76 0.59
31.46 40.17 8.70 3 242.82 196.38 0.66 0.46
23.88 30.57 6.69 4 242.85 197.40 0.57 0.35
18.42 23.30 4.88 5 242.85 200.52 0.50 0.27
182.22 180.79 -1.44 total
0.99 BCR
IRR
dc30% db30% npv30%

726.13 492.95 -233.17
419.03 554.74 135.71 small medium large
326.26 432.49 106.24 NPW15% 115495 366659.7 664279
248.01 329.70 81.69 BCR 15% 1.58 1.73 1.21
192.02 254.34 62.31 NPW30% 63942.08 218861.77 467792
1911.44 2064.22 152.77 BCR30% 1.4 1.55 1.19
1.08 IRR 48.6 52.21 65.71
medium processing unit
dc15% db15% npv15% dc30% db30% npv30%
221.91 137.88 -84.03 198.68 123.45 -75.24
149.23 184.54 35.30 115.85 143.26 27.41
129.61 160.26 30.65 90.33 111.70 21.36
112.52 138.42 25.91 69.09 85.00 15.91
100.26 121.43 21.17 54.14 65.57 11.43
713.53 742.52 28.99 528.10 528.97 0.87
1.04 1.00
30.46
overall
283594.39
1.58
176963.39
1.42
52.33
Market cost and margin
Channels
Sr. No. Particulars
I Percentage II Percentage
a) Gross price received
1 16403.03 100.00 16639.65 89.24
by processor
b) Cost incurred by
122.03 0.74 122.04 0.65
processor
c) Net price received by
16281.00 99.26 16517.61 88.59
processor
2 village trader
a) Price paid 0 0 16517.61 88.59
b) Cost incurred 0 0 128.00 0.69
c) Price received 0 0 18645.61 100.00
d) Gross margin 0 0 2128.00 11.41
3 Wholesalers/Commission Agent
a) Price paid 0 0 0
b) Cost incurred 0 0 0
c) Price received 0 0 0
d) Gross margin 0 0 0.00
6 Retailers
a) Price paid 0 0 0
b) Cost incurred 0 0 0.00
c) Price received 0 0 0.00
d) Gross margin 0 0 0.00
7 Price paid by consumer 16403.03 100.00 18646.00 100.00
processor processor
Consumer village trader
consumer
Channels Sr. No.
III Percentage IV Percentage
16890.72 84.11 16526.03 94.10 1
125.03 0.62 123.03 0.70 5
16765.69 83.49 16403.00 93.40 3
3
4
0 0.00 6
0 0 0.00 7
0 0 0.00
0 0 0.00
Consumers pri
16765.69 83.49 0.00 Sr.
166.34 0.83 0.00 No.
18932.03 94.27 0.00 1
2166.34 10.79 0.00 2
3
18932.03 94.27 16403.00 93.40 4
150.00 0.75 160.00 0.91
20082.03 100.00 17563.00 100.00
1150.00 5.73 1160.00 6.60 Market
20082.03 100.00 17563.00 100.00

Sr.
No.
1
processor processor
wholesaler Retailer 2
Retailer consumer 3
Consumer 4
Price Spread per quintal
Particulars Channels
I Per cent II
Net price received by processor 16281.00 99.26 16517.61
Net margin of village trader 0.00 0.00 2128.00

Net margin of wholesaler 0.00 0.00
Net margin of retailer 0.00 0.00 0.00
Total cost of marketing 122.03 0.74 250.04
Consumers price 16403.03 100.00 18895.65
Gross market margin 122.03 0.74 2378.04
Consumers price
Channels
Particulars I II III
Processor’s share 99.26 87.41 81.69
Marketing cost 0.74 1.32 2.15
Marketing margin 0.74 12.59 18.31
Consumer’s price 100.74 101.32 102.15
Market Efficiency
Channels
Particulars I II III
Net price Received by the 16281.00 16517.61 16765.69
processor
Total marketing cost 122.03 250.04 441.37
Total marketing margin 122.03 2378.04 3757.71
Marketing efficiency ratio 66.71 6.29 3.99
uintal
Channels
Per cent III Per cent IV Per cent
87.41 16765.69 81.69 16403.00 91.91
11.26 0.00 0.00 0.00 0.00

2166.34 10.56 0.00 0.00
0.00 1150.00 5.60 1160.00 6.50
1.32 441.37 2.15 283.03 1.59
100.00 20523.40 100.00 17846.03 100.00
12.59 3757.71 18.31 1443.03 8.09
IV
91.91
1.59
8.09
101.59
IV
16403.00
283.03
1443.03
9.50

Cashewnut Final Analysis

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Cashewnut Final Analysis

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Data collection

Economic analysis of cashewnut processing units in Ko

1 Mahendra Pandurang Kamat Uttur Ajara AUS1

8 Vijay Dasharath Savekar Uttur Ajara AUM1

13 Konkan cashew marketing& Processing Kumari Gadhinglaj GKL1

wnut processing units in Kolhapur District

Individual medium 600 390 240

Individual large 4000 2840 310

Capacity installed No. of factories

Total No. of Average actual working

Size of processing units

AUS1 26250 115 2552820 337 100 33700 3

826830 13125 1312500 3938 413490 2552820

Months of Size of processing units

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Remaining life Depreciation Cost

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

Residual Remaining life Depreciation

interest on fixed capital(10%) 178423.520408163 438659.725714286

large overall sr.no item of cost

644202.035714286 337904.810204082 6 packaging material

particular small medium

8.59 0.5955690522 0.59

14.91 0.5157933735 0.65

2.3999999952 0.4800000014 0.16 1.33

2.7999999914 0.4799999991 0.22 1.80

0.79 7.40 1.2600000018 8.03

0.93 8.50 1.3000000004 9.02

price per kg kernels small 618.97

value addition per quintal of cashewnut processed

AUS1 2552820 5460 312500

31250 31440 3930 3739

S-3 S-4 S-5 S-6 S-7

4206158394161220.00 2103079197080610.00 12.90 3.982 SIG

S-3 S-4 S-5 S-6 S-7

55536408667.50 27768204333.75 110.21 3.982 SIG

S-3 S-4 S-5 S-6 S-7

81773762000.00 40886881000.00 12.39 3.982 SIG

S-3 S-4 S-5 S-6 S-7

256426174201.20 128213087100.60 11.06 3.982 SIG

S-3 S-4 S-5 S-6 S-7

9683797888.93 4841898944.46 12.29 3.982 SIG

2872937995.27 1436468997.64 14.97 3.982 SIG

S-3 S-4 S-5 S-6 S-7

7860432110.64 3930216055.32 4.88 3.982 SIG

49043810633.57 24521905316.79 14.33 3.982 SIG

S-3 S-4 S-5 S-6 S-7

149696898.63 74848449.31 8.85 3.982 SIG

S-3 S-4 S-5 S-6 S-7

48314265048658.60 24157132524329.30 11.85 3.982 SIG

Tr. Total T Average

Tr. Total T Average

Tr. Total T Average

Tr. Total T Average

Tr. Total T Average