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Y-1738
How to Set Up a
Dal Mill
“Profitable Food Processing Business Idea”
Split Pulses
(Roasted Gram Split, Dal & Chana)
INTRODUCTION
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Split Pulses (commonly known as Dal) are made
from whole pulses that have been de-skinned
and oiled for ease of cooking and longer shelf
life. Chana (Gram), Mung, Massor, Urad, and
Arhar (Tur) are commonly processed pulses that
are an important part of the staple diet in all
Indian states. Both vegetarians and non-
vegetarians in India depend on pulse splits, also
known as 'dal.'
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Split pulses are one of the most important
sources of protein in Indian cuisine. Chana
(Gram), Mung, Masoor, Urad, and Tur (Arhar) dal
are the most popular varieties. Chana (Gram)
Masoor and Mung dal are the most common in
the North, Central, and Eastern parts of India.
In Western and Central India, chana, arhar, and
mung dal are common, while Urad, arhar, and
mung dal are popular in Southern India.
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USESOFPULSES
Pulses are an integral part of a safe, balanced
diet and have been shown to help prevent
diseases like cancer, diabetes, and heart
disease.
 Pulses are a low-fat protein source with a lot
of fibre and a low glycemic index.
 Pulses contain a lot of fibre, both soluble and
insoluble fibres. Insoluble fibre aids digestion
and regularity, while soluble fibre lowers blood
cholesterol and controls blood sugar levels.
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 Pulses are a good source of vitamins and
minerals. Iron, potassium, magnesium, and
zinc are just a few of the important minerals
found in pulses. B vitamins, such as folate,
thiamin, and niacin, are especially abundant in
pulses.
 Pulses usually contain about twice the protein
contained in whole grain cereals such as wheat,
oats, barley, and rice, and are the primary
source of protein for most people in developing
countries.
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 Pulses can help reduce blood cholesterol and
blood glucose levels, both of which are
important factors in preventing diabetes and
cardiovascular disease. Eating pulses as a
substitute for certain animal protein helps to
reduce saturated fat consumption while
increasing fibre intake.
 Pulses' nutritional qualities make them
especially useful in the battle against certain
non-communicable diseases, in addition to
contributing to a stable, balanced diet.
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According to the World Health Organization,
risk factors such as unhealthy diets and
encouraging improved eating habits, which
include pulses, could prevent up to 80% of
cardiac disease, stroke, and type 2 diabetes, as
well as over a third of cancers.
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DEMANDOFPULSES
Pulses, when combined with cereals, offer an
ideal combination of vegetarian protein with
high biological value. India is the world's
largest producer, importer, and buyer of pulses,
accounting for 25% of global production from a
total of 35% of the world's land area covered by
pulses. Because pulses are primarily grown
under rainfed conditions in India in areas with
high rainfall variability,…
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India's pulse productivity is less than half that
of the United States and Canada. The persistent
and rising demand–supply gap is putting
pressure on prices and this good source of
vegetarian protein is turning inaccessible to the
poor. Pulse production in India has become
engulfed in a vicious cycle of low and
unpredictable yields, weak per hectare returns,
and farmers' aversion to growing pulses on
irrigated and fertile land, resulting in unstable
and low yields.
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Inadequate adoption of production technologies,
increased market volatility, production risk, and
a lack of irrigation are all major influencing
factors in the stagnation of these crops'
productivity. By 2050, the country would need
39 million tonnes of total pulses, implying a 2.2
percent annual growth rate in pulse output. To
meet the rising demand, the country must
generate enough pulses while remaining
competitive enough to protect domestic supply.
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To encourage farmers to plant more pulses, it is
critical to develop and adopt more efficient
crop-production technologies, as well as
favourable policies and market support. Making
pulses affordable by increasing domestic
production is the best option for providing
nutritional protection to the poor masses who
follow a vegetarian diet.
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In order to increase the supply of pulses to the
poor, the current scenario calls for distribution
through the public distribution system, which
will not only provide pulses to the poor at
affordable prices and improve nutritional
protection, but also stabilize prices and give
farmers a boost through assured procurement.
One of the major reasons for pulses' poor
performance is a lack of a stable market.
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Growers will receive sufficient marketing
support from government procurement. It is
essential to encourage alternative marketing
arrangements such as contract farming and
the farmer producer company model.
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MILLINGPROCESS
Cleaning, grading, pitting, treatment milling,
and polishing operations are all part of the
milling process. Milling processes are usually
defined for the most difficult to mill pulse
grains, such as pigeon pea. The following are
the main steps involved in pulse milling:
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Grading and cleaning: It entails extracting dust,
soil, foreign material, off-sized, young, and
damaged grains, as well as grading them into two
or more fractions for separate processing.
Pitting: In commercial dal mills, emery-coated
rollers are commonly used. The emery coating
has abrasive and refractory properties. During
pre-milling treatment, whole pulses are passed
through an abrasive roller machine to scrape the
seed and allow oil/water.
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Treatments applied prior to milling:
Pre-milling treatment is used to loosen the
husk from the cotyledons, which is bound to
the cotyledons via a gum sheet. Pigeonpea is
the most common crop for which pre-
treatments have been produced. Pre-milling
treatments such as water soaking, oil and
water application, sodium bicarbonate solution
mixing, and thermal applications are
commonly recommended and used.
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Oil and water treatment is commonly used for
commercial milling in large capacity dal mills,
whereas water treatment is commonly used for
household milling. Depending on the form of
grain, various approaches are used in different
regions. This ranges from mill to mill as well.
Pre-treatments are divided into two categories:
wet treatment and dry treatment.
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Treatment with water:
Soaking and drying are considered useful
techniques for loosening the husk in this form
of treatment. This approach allows for easier
dehusking and splitting of the cotyledons,
resulting in less breakage. This is due to a
lower percentage of grains being deshusked
during the water treatment process. It does,
however, have the drawbacks of being weather-
dependent and labor-intensive.
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This method produces a better-cooking dal, but it
takes longer to prepare. The most widely used
red earth treatment is classified as a wet
procedure. After soaking in water for about 12
hours and heaping for about 16 hours, grains are
thoroughly mixed with a red earth paste. For 2–4
days, the grains are spread out in a thin layer in
drying yards. When dried, the red earth is
separated by sieving and the grains are then
milled on power operated stone or emery coated
vertical chakki to yield dal.
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Dry care:
Dry milling is said to produce dal that cooks
faster, but there are significant losses due to
broken and powdered dal. The application of
oil/water followed by drying are essential steps
in the dry method of pulse processing.
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MARKETOUTLOOK
Pulses are consumed around 2.8 kg per person
per year in India. Pulse consumption is higher
in the north, east, and central parts of India.
Split pulse consumption is lower in Western
and Southern India, as there is also Wheat and
Rice, as well as Green vegetables, as a major
part of the staple diet.
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Pulses and split pulses use has also been harmed as a result of
inconsistencies in production, high import/processing costs,
and the use of substitute goods. With a national average of 2.8
kg per year and a population of 130.0 million people, the
projected demand for pulses and split pulses is around 37.07
million metric tonnes per year.
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According to a conservative estimate, there is a demand of
approximately 25.0 Lac MT per year, of which nearly 60% is
met by domestic crop and 40% is met by imports of pulses from
various countries. Between 2015 and 2020, the global pulses
market grew at a moderate pace. Because of their high amounts
of dietary fibre, vitamins, minerals, phytochemicals, and
complex carbohydrates, pulses are considered a superfood.
Pulses help with digestion,…
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…blood glucose control, inflammation reduction, blood cholesterol
reduction, and the prevention of chronic diseases like diabetes,
heart disease, and obesity, among other things. However,
depending on dietary habits, availability, and prevailing
circumstances, their intake varies from region to region. The
global pulses market is expected to hit 148.5 million tonnes by
2026, according to the publisher, indicating moderate growth
during the forecast period (2021-2026).
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KEYPLAYERS
 Asian Health & Nutri Foods Pvt. Ltd.
 Bafna Agro Inds. Ltd.
 Eastern Overseas Ltd.
 Eco Farms (India) Pvt. Ltd.
 Gem Mercantile Ltd.
 Jaishree Industries Ltd.
 Maiam Global Foods Ltd.
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MACHINERYPHOTOGRAPHS
DESTONER CLEANER CLASSIFIER
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ASPIRATOR PULSE HULLING MACHINE
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GRAVITY SEPARATOR CYCLONE
PROJECTATAGLANCE
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COST OF PROJECT MEANS OF FINANCE
Particulars Existing Proposed Total Particulars Existing Proposed Total
Land & Site Development Exp. 0.00 270.00 270.00Capital 0.00 227.29 227.29
Buildings 0.00 294.00 294.00Share Premium 0.00 0.00 0.00
Plant & Machineries 0.00 138.05 138.05Other Type Share Capital 0.00 0.00 0.00
Motor Vehicles 0.00 12.00 12.00Reserves & Surplus 0.00 0.00 0.00
Office Automation Equipments 0.00 33.00 33.00Cash Subsidy 0.00 0.00 0.00
Technical Knowhow Fees & Exp. 0.00 20.00 20.00Internal Cash Accruals 0.00 0.00 0.00
Franchise & Other Deposits 0.00 0.00 0.00
Long/Medium Term
Borrowings 0.00 681.88 681.88
Preliminary& Pre-operative Exp 0.00 10.00 10.00Debentures / Bonds 0.00 0.00 0.00
Provision for Contingencies 0.00 11.00 11.00Unsecured Loans/Deposits 0.00 0.00 0.00
Margin Money - Working
Capital 0.00 121.13 121.13
TOTAL 0.00 909.18 909.18TOTAL 0.00 909.18 909.18
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Year Annualised Book
Value
Debt Dividend Retained
Earnings
Payout Probable
Market
Price
P/E
Ratio
Yield Price/
Book Value
EPS CEPS Per Share
Per
Share Per Share
No.of
Times
` ` ` ` ` % ` % ` %
1-2 6.79 9.39 16.79 24.00 0.00 100.00 6.79 0.00 6.79 1.00 0.00
2-3 9.49 11.79 26.28 18.00 0.00 100.00 9.49 0.00 9.49 1.00 0.00
3-4 12.20 14.23 38.48 12.00 0.00 100.00 12.20 0.00 12.20 1.00 0.00
4-5 14.82 16.61 53.30 6.00 0.00 100.00 14.82 0.00 14.82 1.00 0.00
5-6 17.33 18.92 70.63 0.00 0.00 100.00 17.33 0.00 17.33 1.00 0.00
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Year D. S. C. R. Debt / -
Deposits
Debt
Equity
as-
Equity
Total
Net
Worth
Return
on Net
Worth
Profitability Ratio Assets
Turnover
Ratio
Current
Ratio
Individu
al
Cumulativ
e
Overall GPM PBT PAT Net
Contrib
ution
P/V
Ratio
(Number of times) (Number of times) % % % % % %
Initial 3.00 3.00
1-2 1.39 1.39 1.43 1.43 3.64 6.62% 3.77% 2.48% 788.43 12.65% 3.55 1.06
2-3 1.71 1.54 0.68 0.68 2.31 7.13% 4.62% 2.97% 919.64 12.65% 3.70 1.17
3-4 2.09 1.71 2.08 0.31 0.31 1.58 7.46% 5.24% 3.34% 1051.01 12.65% 3.70 1.30
4-5 2.52 1.89 0.11 0.11 1.15 7.69% 5.68% 3.60% 1182.39 12.65% 3.61 1.45
5-6 3.03 2.08 0.00 0.00 0.87 7.83% 6.00% 3.79% 1313.76 12.65% 3.48 1.76
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BEP
BEP - Maximum Utilisation Year 5
Cash BEP (% of Installed Capacity) 49.85%
Total BEP (% of Installed Capacity) 52.60%
IRR, PAYBACK and FACR
Internal Rate of Return .. ( In %age ) 27.18%
Payback Period of the Project is ( In Years ) 2 Years 3 Months
Fixed Assets Coverage Ratio ( No. of times ) 18.524
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Major Queries/Questions Answered in the Report?
1. What is Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing
industry ?
2. How has the Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing
industry performed so far and how will it perform in the coming years ?
3. What is the Project Feasibility of Dal Mill (Roasted Gram Split, Dal &
Chana) Manufacturing Plant ?
4. What are the requirements of Working Capital for setting up Dal Mill
(Roasted Gram Split, Dal & Chana) Manufacturing plant ?
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5. What is the structure of the Dal Mill (Roasted Gram Split, Dal &
Chana) Manufacturing Business and who are the key/major players ?
6. What is the total project cost for setting up Dal Mill (Roasted Gram
Split, Dal & Chana) Manufacturing Business?
7. What are the operating costs for setting up Dal Mill (Roasted Gram
Split, Dal & Chana) Manufacturing plant ?
8. What are the machinery and equipment requirements for setting up
Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ?
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9. Who are the Suppliers and Manufacturers of Plant & Machinery for
setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing
plant ?
10. What are the requirements of raw material for setting up Dal Mill
(Roasted Gram Split, Dal & Chana) Manufacturing plant ?
11. Who are the Suppliers and Manufacturers of Raw materials for setting
up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business?
12. What is the Manufacturing Process of Dal Mill (Roasted Gram Split, Dal
& Chana)?
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13. What is the total size of land required for setting up Dal Mill (Roasted Gram
Split, Dal & Chana) Manufacturing plant ?
14. What will be the income and expenditures for Dal Mill (Roasted Gram Split, Dal
& Chana) Manufacturing Business?
15. What are the Projected Balance Sheets of Dal Mill (Roasted Gram Split, Dal &
Chana) Manufacturing plant ?
16. What are the requirement of utilities and overheads for setting up Dal Mill
(Roasted Gram Split, Dal & Chana) Manufacturing plant?
17. What is the Built up Area Requirement and cost for setting up Dal Mill (Roasted
Gram Split, Dal & Chana) Manufacturing Business?
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18. What are the Personnel (Manpower) Requirements for setting up Dal Mill
(Roasted Gram Split, Dal & Chana) Manufacturing Business?
19. What are Statistics of Import & Export for Dal Mill (Roasted Gram Split, Dal &
Chana)?
20. What is the time required to break-even of Dal Mill (Roasted Gram Split, Dal &
Chana) Manufacturing Business?
21. What is the Break-Even Analysis of Dal Mill (Roasted Gram Split, Dal & Chana)
Manufacturing plant?
22.What are the Project financials of Dal Mill (Roasted Gram Split, Dal & Chana)
Manufacturing Business?
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23. What are the Profitability Ratios of Dal Mill (Roasted Gram Split, Dal &
Chana) Manufacturing Project?
24. What is the Sensitivity Analysis-Price/Volume of Dal Mill (Roasted
Gram Split, Dal & Chana) Manufacturing plant?
25. What are the Projected Pay-Back Period and IRR of Dal Mill (Roasted
Gram Split, Dal & Chana) Manufacturing plant?
26. What is the Process Flow Sheet Diagram of Dal Mill (Roasted Gram
Split, Dal & Chana) Manufacturing project?
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27. What are the Market Opportunities for setting up Dal Mill (Roasted
Gram Split, Dal & Chana) Manufacturing plant?
28. What is the Market Study and Assessment for setting up Dal Mill
(Roasted Gram Split, Dal & Chana) Manufacturing Business?
29. What is the Plant Layout for setting up Dal Mill (Roasted Gram Split,
Dal & Chana) Manufacturing Business?
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Table of Contents
of the
Project Report
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1. PROJECT LOCATION
• DISTRICT PROFILE & GEOTECHNICAL SITE CHARACTERIZATION
• General
• Location & Geographical Area
• Topography
• History
• Map
• Demographics
• Administrative Setup
• Industrial at a Glance
• Agro Based Industries
• Fruit Processing Industries
• Forest Based Industires
• Animal Based Industries
• Transport
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2. INTRODUCTION
3. USES AND APPLICATIONS
4. NUTRIENTS VALUE OF ROASTED GRAM SPLIT, DAL & CHANA
• ROASTED GRAM SPLIT
• CHANA DAL
• ANNAGIRI CHANA
• MOSAMBI CHANA
• RADHE CHANA
• MAHABALESHWAR CHANA
• KALA CHANA
5. PROPERTIES OF ROASTED GRAM SPLIT, DAL & CHANA
• BULK DENSITY
• NUTRITENTS
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6. NUTRITIONAL AND CHEMICAL COMPOSITION
• COMPOSITION OF RAW CHICKPEAS AND PROCESSED PRODUCTS
• AMINO ACID PROFILE OF SELECTED PULSES, RAW WHOLE SEEDS
7. SWOT OF TECHNOLOGY
• STRENGTH
• WEAKNESS
• OPPORTUNITY
• THREAT
• REGISTRATION & LICENSING
8. BENIFITS OF PRODUCTS
• ROASTED GRAM SPLIT
• KALA CHANA (BLACK CHICKPEAS)
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9. B.I.S. SPECIFICATIONS
• IS: 10768: 1984 – METHOD OF TEST FOR QUALITY CHARACTERISTICS OF
PULSES
• IS: 13793: 1993 – AGRICULTURAL PRODUCE MILLING MACHINERY - MILLING
OF PULSES - FLOW DIAGRAM
• IS: 14818:2000 (IS013690:1999) – CEREALS AND PULSES AND MILLED
PRODUCTS-SAMPLING OF STATIC BATCHES
10. MARKET SURVEY
• STATUS OF DAL MILLING INDUSTRY IN INDIA
• Production Trend of Pulses
• Production and Consumption
• Current Scenario
• Projected Supply for Major Pulses in India
• Supply and Demand Gap Analysis for Major pulses
• Projected demand of pulses in India by different studies
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• INDIAN SCENARIO
• Major Trading Centers
• Import/Export
• Prouction in India
• GLOBAL SCENARIO
• Export Scenario
• Market Drivers
• Key Market Segmentation
• CHICKPEAS MARKET ANALYSIS
• Chickpeas Market Drivers and Restraints
• Recent Developments in the Chickpeas Industry
• Leading Company
• TOP MAJOR KEY COMPANIES
• DAL MILL KEY PLAYERS
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11. EXPORT & IMPORT: ALL COUNTRIES
• EXPORT: ALL COUNTRIES
• IMPORT: ALL COUNTRIES
12. FINANCIALS & COMPARISON OF MAJOR INDIAN PLAYERS/COMPANIES
• ABOUT FINANCIAL STATEMENTS OF CMIE DATABASE
• PROFITS & APPROPRIATIONS
• TOTAL LIABILITIES
• TOTAL ASSETS
• NET CASH FLOW FROM OPERATING ACTIVITIES
• SECTION – I
• Name of Company with Contact Details
• Name of Director(S)
• Credit Ratings
• Plant Capacity
• Location of Plant
• Name of Raw Material(S) Consumed With Quantity & Cost
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• SECTION – II
• Assets
• Cash Flow
• Cost as %ge of Sales
• Growth in Assets & Liabilities
• Growth in Income & Expenditure
• Income & Expenditure
• Liabilities
• Liquidity Ratios
• Profitability Ratio
• Profits
• Return Ratios
• Structure of Assets & Liabilities (%)
• Working Capital & Turnover Ratios
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13. COMPANY PROFILE OF MAJOR PLAYERS
14. EXPORT STATISTICS OF INDIA
• EXPORT STATISTICS OF ROASTED GRAM SPLIT
• EXPORT STATISTICS OF CHANA DAL
• EXPORT STATISTICS OF MOSAMBI CHANA
• EXPORT STATISTICS OF MAHABALESWARI CHANA
15. PRESENT MANUFACTURERS
16. YIELD % OF DAL BY DEHULLING/SPLITTING
17. MANUFACTURING PROCESS
• PROCEDURE FOR PULSE MILLING
• VARIOUS PROCESS STEPS
• PROCESSING OF INDIVIDUAL PULSES
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18. PROCESS FLOW DIAGRAM
• WET MILLING OF PULSES
• DRY MILLING OF PULSES
19. ROASTED GRAM SPLIT MANUFACTURING PROCESS
• DESI CHICKPEAS
• KABULI CHICKPEAS
• PROCESSING STEPS
• PREPARATION OF SPLIT GRAM
20. ROASTED GRAM SPLIT PROCESS FLOW DIAGRAM
21. SUPPLIERS OF RAW MATERIAL
22. SUPPLIERS OF PLANT & MACHINERY
23. PHOTOGRAPHS/IMAGES FOR REFERENCE
• MACHINERY PHOTOGRAPHS
• RAW MATERIAL PHOTOGRAPHS
• PRODUCT PHOTOGRAPHS
24. PLANT LAYOUT
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Project Financials
• Project at a Glance Annexure
• Assumptions for Profitability workings ………………………..1
• Plant Economics…………………………………………………..2
• Production Schedule………………………………………………3
• Land & Building……………………………………………….……4
Factory Land & Building
Site Development Expenses
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• Plant & Machinery……………………………………………..……..5
Indigenous Machineries
Other Machineries (Miscellaneous, Laboratory etc.)
• Other Fixed Assets………………………………………..........….......6
Furniture & Fixtures
Pre-operative and Preliminary Expenses
Technical Knowhow
Provision of Contingencies
• Working Capital Requirement Per Month……………………….…7
Raw Material
Packing Material
Lab & ETP Chemical Cost
Consumable Store
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• Overheads Required Per Month and Per Annum………….…….…8
Utilities & Overheads (Power, Water and Fuel Expenses etc.)
Royalty and Other Charges
Selling and Distribution Expenses
• Salary and Wages …………………………………………....……..9
• Turnover Per Annum ……………………………………….....…10
• Share Capital…………………………………………………….....11
Equity Capital
Preference Share Capital
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• Annexure 1 :: Cost of Project and Means of Finance
• Annexure 2 :: Profitability and Net Cash Accruals
 Revenue/Income/Realisation
 Expenses/Cost of Products/Services/Items
 Gross Profit
 Financial Charges
 Total Cost of Sales
 Net Profit After Taxes
 Net Cash Accruals
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• Annexure 3 :: Assessment of Working Capital requirements
 Current Assets
 Gross Working Capital
 Current Liabilities
 Net Working Capital
 Working Note for Calculation of Work-in-process
• Annexure 4 :: Sources and Disposition of Funds
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• Annexure 5 :: Projected Balance Sheets
 ROI (Average of Fixed Assets)
 RONW (Average of Share Capital)
 ROI (Average of Total Assets)
• Annexure 6 :: Profitability Ratios
 D.S.C.R
 Earnings Per Share (EPS)
 Debt Equity Ratio
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• Annexure 7 :: Break-Even Analysis
 Variable Cost & Expenses
 Semi-Variable/Semi-Fixed Expenses
 Profit Volume Ratio (PVR)
 Fixed Expenses / Cost
 B.E.P
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• Annexure 8 to 11 :: Sensitivity Analysis-Price/Volume
 Resultant N.P.B.T
 Resultant D.S.C.R
 Resultant PV Ratio
 Resultant DER
 Resultant ROI
 Resultant BEP
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• Annexure 12 :: Shareholding Pattern and Stake Status
 Equity Capital
 Preference Share Capital
• Annexure 13 :: Quantitative Details-Output/Sales/Stocks
 Determined Capacity P.A of Products/Services
 Achievable Efficiency/Yield % of Products/Services/Items
 Net Usable Load/Capacity of Products/Services/Items
 Expected Sales/ Revenue/ Income of Products/ Services/ Items
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• Annexure 14 :: Product wise Domestic Sales Realisation
• Annexure 15 :: Total Raw Material Cost
• Annexure 16 :: Raw Material Cost per unit
• Annexure 17 :: Total Lab & ETP Chemical Cost
• Annexure 18 :: Consumables, Store etc.
• Annexure 19 :: Packing Material Cost
• Annexure 20 :: Packing Material Cost Per Unit
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• Annexure 21 :: Employees Expenses
• Annexure 22 :: Fuel Expenses
• Annexure 23 :: Power/Electricity Expenses
• Annexure 24 :: Royalty & Other Charges
• Annexure 25 :: Repairs & Maintenance Expenses
• Annexure 26 :: Other Manufacturing Expenses
• Annexure 27 :: Administration Expenses
• Annexure 28 :: Selling Expenses
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• Annexure 29 :: Depreciation Charges – as per Books (Total)
• Annexure 30 :: Depreciation Charges – as per Books (P & M)
• Annexure 31 :: Depreciation Charges - as per IT Act WDV (Total)
• Annexure 32 :: Depreciation Charges - as per IT Act WDV (P & M)
• Annexure 33 :: Interest and Repayment - Term Loans
• Annexure 34 :: Tax on Profits
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The report titled “Market Survey cum Detailed Techno Economic
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provides an insight into Dal Mill (Roasted Gram Split, Dal & Chana)
market in India with focus on uses and applications, Manufacturing
Process, Process Flow Sheets, Plant Layout and Project Financials of
Dal Mill (Roasted Gram Split, Dal & Chana) project. The report assesses
the market sizing and growth of the Indian Dal Mill (Roasted Gram
Split, Dal & Chana) Industry. While expanding a current business or
while venturing into new business, entrepreneurs are often faced with
the dilemma of zeroing in on a suitable product/line. And before
diversifying/venturing into any product, they wish to study the
following aspects of the identified product:
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• Good Present/Future Demand
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• Raw Material & Manpower Availability
• Project Costs and Payback Period
We at NPCS, through our reliable expertise in the project consultancy and market
research field, have demystified the situation by putting forward the emerging business
opportunity in the Dal Mill (Roasted Gram Split, Dal & Chana) sector in India along with
its business prospects. Through this report we have identified Dal Mill (Roasted Gram
Split, Dal & Chana) project as a lucrative investment avenue.
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How to Set Up a Dal Mill, Split Pulses (Roasted Gram Split, Dal & Chana). Profitable Food Processing Business Idea.

  • 1. www.entrepreneurindia.co www.niir.org Y-1738 How to Set Up a Dal Mill “Profitable Food Processing Business Idea” Split Pulses (Roasted Gram Split, Dal & Chana)
  • 2. INTRODUCTION www.entrepreneurindia.co www.niir.org Split Pulses (commonly known as Dal) are made from whole pulses that have been de-skinned and oiled for ease of cooking and longer shelf life. Chana (Gram), Mung, Massor, Urad, and Arhar (Tur) are commonly processed pulses that are an important part of the staple diet in all Indian states. Both vegetarians and non- vegetarians in India depend on pulse splits, also known as 'dal.'
  • 3. www.entrepreneurindia.co www.niir.org Split pulses are one of the most important sources of protein in Indian cuisine. Chana (Gram), Mung, Masoor, Urad, and Tur (Arhar) dal are the most popular varieties. Chana (Gram) Masoor and Mung dal are the most common in the North, Central, and Eastern parts of India. In Western and Central India, chana, arhar, and mung dal are common, while Urad, arhar, and mung dal are popular in Southern India.
  • 4. www.entrepreneurindia.co www.niir.org USESOFPULSES Pulses are an integral part of a safe, balanced diet and have been shown to help prevent diseases like cancer, diabetes, and heart disease.  Pulses are a low-fat protein source with a lot of fibre and a low glycemic index.  Pulses contain a lot of fibre, both soluble and insoluble fibres. Insoluble fibre aids digestion and regularity, while soluble fibre lowers blood cholesterol and controls blood sugar levels.
  • 5. www.entrepreneurindia.co www.niir.org  Pulses are a good source of vitamins and minerals. Iron, potassium, magnesium, and zinc are just a few of the important minerals found in pulses. B vitamins, such as folate, thiamin, and niacin, are especially abundant in pulses.  Pulses usually contain about twice the protein contained in whole grain cereals such as wheat, oats, barley, and rice, and are the primary source of protein for most people in developing countries.
  • 6. www.entrepreneurindia.co www.niir.org  Pulses can help reduce blood cholesterol and blood glucose levels, both of which are important factors in preventing diabetes and cardiovascular disease. Eating pulses as a substitute for certain animal protein helps to reduce saturated fat consumption while increasing fibre intake.  Pulses' nutritional qualities make them especially useful in the battle against certain non-communicable diseases, in addition to contributing to a stable, balanced diet.
  • 7. www.entrepreneurindia.co www.niir.org According to the World Health Organization, risk factors such as unhealthy diets and encouraging improved eating habits, which include pulses, could prevent up to 80% of cardiac disease, stroke, and type 2 diabetes, as well as over a third of cancers.
  • 8. www.entrepreneurindia.co www.niir.org DEMANDOFPULSES Pulses, when combined with cereals, offer an ideal combination of vegetarian protein with high biological value. India is the world's largest producer, importer, and buyer of pulses, accounting for 25% of global production from a total of 35% of the world's land area covered by pulses. Because pulses are primarily grown under rainfed conditions in India in areas with high rainfall variability,…
  • 9. www.entrepreneurindia.co www.niir.org India's pulse productivity is less than half that of the United States and Canada. The persistent and rising demand–supply gap is putting pressure on prices and this good source of vegetarian protein is turning inaccessible to the poor. Pulse production in India has become engulfed in a vicious cycle of low and unpredictable yields, weak per hectare returns, and farmers' aversion to growing pulses on irrigated and fertile land, resulting in unstable and low yields.
  • 10. www.entrepreneurindia.co www.niir.org Inadequate adoption of production technologies, increased market volatility, production risk, and a lack of irrigation are all major influencing factors in the stagnation of these crops' productivity. By 2050, the country would need 39 million tonnes of total pulses, implying a 2.2 percent annual growth rate in pulse output. To meet the rising demand, the country must generate enough pulses while remaining competitive enough to protect domestic supply.
  • 11. www.entrepreneurindia.co www.niir.org To encourage farmers to plant more pulses, it is critical to develop and adopt more efficient crop-production technologies, as well as favourable policies and market support. Making pulses affordable by increasing domestic production is the best option for providing nutritional protection to the poor masses who follow a vegetarian diet.
  • 12. www.entrepreneurindia.co www.niir.org In order to increase the supply of pulses to the poor, the current scenario calls for distribution through the public distribution system, which will not only provide pulses to the poor at affordable prices and improve nutritional protection, but also stabilize prices and give farmers a boost through assured procurement. One of the major reasons for pulses' poor performance is a lack of a stable market.
  • 13. www.entrepreneurindia.co www.niir.org Growers will receive sufficient marketing support from government procurement. It is essential to encourage alternative marketing arrangements such as contract farming and the farmer producer company model.
  • 14. www.entrepreneurindia.co www.niir.org MILLINGPROCESS Cleaning, grading, pitting, treatment milling, and polishing operations are all part of the milling process. Milling processes are usually defined for the most difficult to mill pulse grains, such as pigeon pea. The following are the main steps involved in pulse milling:
  • 15. www.entrepreneurindia.co www.niir.org Grading and cleaning: It entails extracting dust, soil, foreign material, off-sized, young, and damaged grains, as well as grading them into two or more fractions for separate processing. Pitting: In commercial dal mills, emery-coated rollers are commonly used. The emery coating has abrasive and refractory properties. During pre-milling treatment, whole pulses are passed through an abrasive roller machine to scrape the seed and allow oil/water.
  • 16. www.entrepreneurindia.co www.niir.org Treatments applied prior to milling: Pre-milling treatment is used to loosen the husk from the cotyledons, which is bound to the cotyledons via a gum sheet. Pigeonpea is the most common crop for which pre- treatments have been produced. Pre-milling treatments such as water soaking, oil and water application, sodium bicarbonate solution mixing, and thermal applications are commonly recommended and used.
  • 17. www.entrepreneurindia.co www.niir.org Oil and water treatment is commonly used for commercial milling in large capacity dal mills, whereas water treatment is commonly used for household milling. Depending on the form of grain, various approaches are used in different regions. This ranges from mill to mill as well. Pre-treatments are divided into two categories: wet treatment and dry treatment.
  • 18. www.entrepreneurindia.co www.niir.org Treatment with water: Soaking and drying are considered useful techniques for loosening the husk in this form of treatment. This approach allows for easier dehusking and splitting of the cotyledons, resulting in less breakage. This is due to a lower percentage of grains being deshusked during the water treatment process. It does, however, have the drawbacks of being weather- dependent and labor-intensive.
  • 19. www.entrepreneurindia.co www.niir.org This method produces a better-cooking dal, but it takes longer to prepare. The most widely used red earth treatment is classified as a wet procedure. After soaking in water for about 12 hours and heaping for about 16 hours, grains are thoroughly mixed with a red earth paste. For 2–4 days, the grains are spread out in a thin layer in drying yards. When dried, the red earth is separated by sieving and the grains are then milled on power operated stone or emery coated vertical chakki to yield dal.
  • 20. www.entrepreneurindia.co www.niir.org Dry care: Dry milling is said to produce dal that cooks faster, but there are significant losses due to broken and powdered dal. The application of oil/water followed by drying are essential steps in the dry method of pulse processing.
  • 21. www.entrepreneurindia.co www.niir.org MARKETOUTLOOK Pulses are consumed around 2.8 kg per person per year in India. Pulse consumption is higher in the north, east, and central parts of India. Split pulse consumption is lower in Western and Southern India, as there is also Wheat and Rice, as well as Green vegetables, as a major part of the staple diet.
  • 22. www.entrepreneurindia.co www.niir.org Pulses and split pulses use has also been harmed as a result of inconsistencies in production, high import/processing costs, and the use of substitute goods. With a national average of 2.8 kg per year and a population of 130.0 million people, the projected demand for pulses and split pulses is around 37.07 million metric tonnes per year.
  • 23. www.entrepreneurindia.co www.niir.org According to a conservative estimate, there is a demand of approximately 25.0 Lac MT per year, of which nearly 60% is met by domestic crop and 40% is met by imports of pulses from various countries. Between 2015 and 2020, the global pulses market grew at a moderate pace. Because of their high amounts of dietary fibre, vitamins, minerals, phytochemicals, and complex carbohydrates, pulses are considered a superfood. Pulses help with digestion,…
  • 24. www.entrepreneurindia.co www.niir.org …blood glucose control, inflammation reduction, blood cholesterol reduction, and the prevention of chronic diseases like diabetes, heart disease, and obesity, among other things. However, depending on dietary habits, availability, and prevailing circumstances, their intake varies from region to region. The global pulses market is expected to hit 148.5 million tonnes by 2026, according to the publisher, indicating moderate growth during the forecast period (2021-2026).
  • 25. www.entrepreneurindia.co www.niir.org KEYPLAYERS  Asian Health & Nutri Foods Pvt. Ltd.  Bafna Agro Inds. Ltd.  Eastern Overseas Ltd.  Eco Farms (India) Pvt. Ltd.  Gem Mercantile Ltd.  Jaishree Industries Ltd.  Maiam Global Foods Ltd.
  • 30. COST OF PROJECT MEANS OF FINANCE Particulars Existing Proposed Total Particulars Existing Proposed Total Land & Site Development Exp. 0.00 270.00 270.00Capital 0.00 227.29 227.29 Buildings 0.00 294.00 294.00Share Premium 0.00 0.00 0.00 Plant & Machineries 0.00 138.05 138.05Other Type Share Capital 0.00 0.00 0.00 Motor Vehicles 0.00 12.00 12.00Reserves & Surplus 0.00 0.00 0.00 Office Automation Equipments 0.00 33.00 33.00Cash Subsidy 0.00 0.00 0.00 Technical Knowhow Fees & Exp. 0.00 20.00 20.00Internal Cash Accruals 0.00 0.00 0.00 Franchise & Other Deposits 0.00 0.00 0.00 Long/Medium Term Borrowings 0.00 681.88 681.88 Preliminary& Pre-operative Exp 0.00 10.00 10.00Debentures / Bonds 0.00 0.00 0.00 Provision for Contingencies 0.00 11.00 11.00Unsecured Loans/Deposits 0.00 0.00 0.00 Margin Money - Working Capital 0.00 121.13 121.13 TOTAL 0.00 909.18 909.18TOTAL 0.00 909.18 909.18 www.entrepreneurindia.co www.niir.org
  • 31. www.entrepreneurindia.co www.niir.org Year Annualised Book Value Debt Dividend Retained Earnings Payout Probable Market Price P/E Ratio Yield Price/ Book Value EPS CEPS Per Share Per Share Per Share No.of Times ` ` ` ` ` % ` % ` % 1-2 6.79 9.39 16.79 24.00 0.00 100.00 6.79 0.00 6.79 1.00 0.00 2-3 9.49 11.79 26.28 18.00 0.00 100.00 9.49 0.00 9.49 1.00 0.00 3-4 12.20 14.23 38.48 12.00 0.00 100.00 12.20 0.00 12.20 1.00 0.00 4-5 14.82 16.61 53.30 6.00 0.00 100.00 14.82 0.00 14.82 1.00 0.00 5-6 17.33 18.92 70.63 0.00 0.00 100.00 17.33 0.00 17.33 1.00 0.00
  • 32. www.entrepreneurindia.co www.niir.org Year D. S. C. R. Debt / - Deposits Debt Equity as- Equity Total Net Worth Return on Net Worth Profitability Ratio Assets Turnover Ratio Current Ratio Individu al Cumulativ e Overall GPM PBT PAT Net Contrib ution P/V Ratio (Number of times) (Number of times) % % % % % % Initial 3.00 3.00 1-2 1.39 1.39 1.43 1.43 3.64 6.62% 3.77% 2.48% 788.43 12.65% 3.55 1.06 2-3 1.71 1.54 0.68 0.68 2.31 7.13% 4.62% 2.97% 919.64 12.65% 3.70 1.17 3-4 2.09 1.71 2.08 0.31 0.31 1.58 7.46% 5.24% 3.34% 1051.01 12.65% 3.70 1.30 4-5 2.52 1.89 0.11 0.11 1.15 7.69% 5.68% 3.60% 1182.39 12.65% 3.61 1.45 5-6 3.03 2.08 0.00 0.00 0.87 7.83% 6.00% 3.79% 1313.76 12.65% 3.48 1.76
  • 33. www.entrepreneurindia.co www.niir.org BEP BEP - Maximum Utilisation Year 5 Cash BEP (% of Installed Capacity) 49.85% Total BEP (% of Installed Capacity) 52.60% IRR, PAYBACK and FACR Internal Rate of Return .. ( In %age ) 27.18% Payback Period of the Project is ( In Years ) 2 Years 3 Months Fixed Assets Coverage Ratio ( No. of times ) 18.524
  • 34. www.entrepreneurindia.co www.niir.org Major Queries/Questions Answered in the Report? 1. What is Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing industry ? 2. How has the Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing industry performed so far and how will it perform in the coming years ? 3. What is the Project Feasibility of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Plant ? 4. What are the requirements of Working Capital for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ?
  • 35. www.entrepreneurindia.co www.niir.org 5. What is the structure of the Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business and who are the key/major players ? 6. What is the total project cost for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 7. What are the operating costs for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ? 8. What are the machinery and equipment requirements for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ?
  • 36. www.entrepreneurindia.co www.niir.org 9. Who are the Suppliers and Manufacturers of Plant & Machinery for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ? 10. What are the requirements of raw material for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ? 11. Who are the Suppliers and Manufacturers of Raw materials for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 12. What is the Manufacturing Process of Dal Mill (Roasted Gram Split, Dal & Chana)?
  • 37. www.entrepreneurindia.co www.niir.org 13. What is the total size of land required for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ? 14. What will be the income and expenditures for Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 15. What are the Projected Balance Sheets of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant ? 16. What are the requirement of utilities and overheads for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant? 17. What is the Built up Area Requirement and cost for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business?
  • 38. www.entrepreneurindia.co www.niir.org 18. What are the Personnel (Manpower) Requirements for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 19. What are Statistics of Import & Export for Dal Mill (Roasted Gram Split, Dal & Chana)? 20. What is the time required to break-even of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 21. What is the Break-Even Analysis of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant? 22.What are the Project financials of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business?
  • 39. www.entrepreneurindia.co www.niir.org 23. What are the Profitability Ratios of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Project? 24. What is the Sensitivity Analysis-Price/Volume of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant? 25. What are the Projected Pay-Back Period and IRR of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant? 26. What is the Process Flow Sheet Diagram of Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing project?
  • 40. www.entrepreneurindia.co www.niir.org 27. What are the Market Opportunities for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing plant? 28. What is the Market Study and Assessment for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business? 29. What is the Plant Layout for setting up Dal Mill (Roasted Gram Split, Dal & Chana) Manufacturing Business?
  • 41. www.entrepreneurindia.co www.niir.org Table of Contents of the Project Report
  • 42. www.entrepreneurindia.co www.niir.org 1. PROJECT LOCATION • DISTRICT PROFILE & GEOTECHNICAL SITE CHARACTERIZATION • General • Location & Geographical Area • Topography • History • Map • Demographics • Administrative Setup • Industrial at a Glance • Agro Based Industries • Fruit Processing Industries • Forest Based Industires • Animal Based Industries • Transport
  • 43. www.entrepreneurindia.co www.niir.org 2. INTRODUCTION 3. USES AND APPLICATIONS 4. NUTRIENTS VALUE OF ROASTED GRAM SPLIT, DAL & CHANA • ROASTED GRAM SPLIT • CHANA DAL • ANNAGIRI CHANA • MOSAMBI CHANA • RADHE CHANA • MAHABALESHWAR CHANA • KALA CHANA 5. PROPERTIES OF ROASTED GRAM SPLIT, DAL & CHANA • BULK DENSITY • NUTRITENTS
  • 44. www.entrepreneurindia.co www.niir.org 6. NUTRITIONAL AND CHEMICAL COMPOSITION • COMPOSITION OF RAW CHICKPEAS AND PROCESSED PRODUCTS • AMINO ACID PROFILE OF SELECTED PULSES, RAW WHOLE SEEDS 7. SWOT OF TECHNOLOGY • STRENGTH • WEAKNESS • OPPORTUNITY • THREAT • REGISTRATION & LICENSING 8. BENIFITS OF PRODUCTS • ROASTED GRAM SPLIT • KALA CHANA (BLACK CHICKPEAS)
  • 45. www.entrepreneurindia.co www.niir.org 9. B.I.S. SPECIFICATIONS • IS: 10768: 1984 – METHOD OF TEST FOR QUALITY CHARACTERISTICS OF PULSES • IS: 13793: 1993 – AGRICULTURAL PRODUCE MILLING MACHINERY - MILLING OF PULSES - FLOW DIAGRAM • IS: 14818:2000 (IS013690:1999) – CEREALS AND PULSES AND MILLED PRODUCTS-SAMPLING OF STATIC BATCHES 10. MARKET SURVEY • STATUS OF DAL MILLING INDUSTRY IN INDIA • Production Trend of Pulses • Production and Consumption • Current Scenario • Projected Supply for Major Pulses in India • Supply and Demand Gap Analysis for Major pulses • Projected demand of pulses in India by different studies
  • 46. www.entrepreneurindia.co www.niir.org • INDIAN SCENARIO • Major Trading Centers • Import/Export • Prouction in India • GLOBAL SCENARIO • Export Scenario • Market Drivers • Key Market Segmentation • CHICKPEAS MARKET ANALYSIS • Chickpeas Market Drivers and Restraints • Recent Developments in the Chickpeas Industry • Leading Company • TOP MAJOR KEY COMPANIES • DAL MILL KEY PLAYERS
  • 47. www.entrepreneurindia.co www.niir.org 11. EXPORT & IMPORT: ALL COUNTRIES • EXPORT: ALL COUNTRIES • IMPORT: ALL COUNTRIES 12. FINANCIALS & COMPARISON OF MAJOR INDIAN PLAYERS/COMPANIES • ABOUT FINANCIAL STATEMENTS OF CMIE DATABASE • PROFITS & APPROPRIATIONS • TOTAL LIABILITIES • TOTAL ASSETS • NET CASH FLOW FROM OPERATING ACTIVITIES • SECTION – I • Name of Company with Contact Details • Name of Director(S) • Credit Ratings • Plant Capacity • Location of Plant • Name of Raw Material(S) Consumed With Quantity & Cost
  • 48. www.entrepreneurindia.co www.niir.org • SECTION – II • Assets • Cash Flow • Cost as %ge of Sales • Growth in Assets & Liabilities • Growth in Income & Expenditure • Income & Expenditure • Liabilities • Liquidity Ratios • Profitability Ratio • Profits • Return Ratios • Structure of Assets & Liabilities (%) • Working Capital & Turnover Ratios
  • 49. www.entrepreneurindia.co www.niir.org 13. COMPANY PROFILE OF MAJOR PLAYERS 14. EXPORT STATISTICS OF INDIA • EXPORT STATISTICS OF ROASTED GRAM SPLIT • EXPORT STATISTICS OF CHANA DAL • EXPORT STATISTICS OF MOSAMBI CHANA • EXPORT STATISTICS OF MAHABALESWARI CHANA 15. PRESENT MANUFACTURERS 16. YIELD % OF DAL BY DEHULLING/SPLITTING 17. MANUFACTURING PROCESS • PROCEDURE FOR PULSE MILLING • VARIOUS PROCESS STEPS • PROCESSING OF INDIVIDUAL PULSES
  • 50. www.entrepreneurindia.co www.niir.org 18. PROCESS FLOW DIAGRAM • WET MILLING OF PULSES • DRY MILLING OF PULSES 19. ROASTED GRAM SPLIT MANUFACTURING PROCESS • DESI CHICKPEAS • KABULI CHICKPEAS • PROCESSING STEPS • PREPARATION OF SPLIT GRAM 20. ROASTED GRAM SPLIT PROCESS FLOW DIAGRAM 21. SUPPLIERS OF RAW MATERIAL 22. SUPPLIERS OF PLANT & MACHINERY 23. PHOTOGRAPHS/IMAGES FOR REFERENCE • MACHINERY PHOTOGRAPHS • RAW MATERIAL PHOTOGRAPHS • PRODUCT PHOTOGRAPHS 24. PLANT LAYOUT
  • 51. www.entrepreneurindia.co www.niir.org Project Financials • Project at a Glance Annexure • Assumptions for Profitability workings ………………………..1 • Plant Economics…………………………………………………..2 • Production Schedule………………………………………………3 • Land & Building……………………………………………….……4 Factory Land & Building Site Development Expenses
  • 52. www.entrepreneurindia.co www.niir.org • Plant & Machinery……………………………………………..……..5 Indigenous Machineries Other Machineries (Miscellaneous, Laboratory etc.) • Other Fixed Assets………………………………………..........….......6 Furniture & Fixtures Pre-operative and Preliminary Expenses Technical Knowhow Provision of Contingencies • Working Capital Requirement Per Month……………………….…7 Raw Material Packing Material Lab & ETP Chemical Cost Consumable Store
  • 53. www.entrepreneurindia.co www.niir.org • Overheads Required Per Month and Per Annum………….…….…8 Utilities & Overheads (Power, Water and Fuel Expenses etc.) Royalty and Other Charges Selling and Distribution Expenses • Salary and Wages …………………………………………....……..9 • Turnover Per Annum ……………………………………….....…10 • Share Capital…………………………………………………….....11 Equity Capital Preference Share Capital
  • 54. www.entrepreneurindia.co www.niir.org • Annexure 1 :: Cost of Project and Means of Finance • Annexure 2 :: Profitability and Net Cash Accruals  Revenue/Income/Realisation  Expenses/Cost of Products/Services/Items  Gross Profit  Financial Charges  Total Cost of Sales  Net Profit After Taxes  Net Cash Accruals
  • 55. www.entrepreneurindia.co www.niir.org • Annexure 3 :: Assessment of Working Capital requirements  Current Assets  Gross Working Capital  Current Liabilities  Net Working Capital  Working Note for Calculation of Work-in-process • Annexure 4 :: Sources and Disposition of Funds
  • 56. www.entrepreneurindia.co www.niir.org • Annexure 5 :: Projected Balance Sheets  ROI (Average of Fixed Assets)  RONW (Average of Share Capital)  ROI (Average of Total Assets) • Annexure 6 :: Profitability Ratios  D.S.C.R  Earnings Per Share (EPS)  Debt Equity Ratio
  • 57. www.entrepreneurindia.co www.niir.org • Annexure 7 :: Break-Even Analysis  Variable Cost & Expenses  Semi-Variable/Semi-Fixed Expenses  Profit Volume Ratio (PVR)  Fixed Expenses / Cost  B.E.P
  • 58. www.entrepreneurindia.co www.niir.org • Annexure 8 to 11 :: Sensitivity Analysis-Price/Volume  Resultant N.P.B.T  Resultant D.S.C.R  Resultant PV Ratio  Resultant DER  Resultant ROI  Resultant BEP
  • 59. www.entrepreneurindia.co www.niir.org • Annexure 12 :: Shareholding Pattern and Stake Status  Equity Capital  Preference Share Capital • Annexure 13 :: Quantitative Details-Output/Sales/Stocks  Determined Capacity P.A of Products/Services  Achievable Efficiency/Yield % of Products/Services/Items  Net Usable Load/Capacity of Products/Services/Items  Expected Sales/ Revenue/ Income of Products/ Services/ Items
  • 60. www.entrepreneurindia.co www.niir.org • Annexure 14 :: Product wise Domestic Sales Realisation • Annexure 15 :: Total Raw Material Cost • Annexure 16 :: Raw Material Cost per unit • Annexure 17 :: Total Lab & ETP Chemical Cost • Annexure 18 :: Consumables, Store etc. • Annexure 19 :: Packing Material Cost • Annexure 20 :: Packing Material Cost Per Unit
  • 61. www.entrepreneurindia.co www.niir.org • Annexure 21 :: Employees Expenses • Annexure 22 :: Fuel Expenses • Annexure 23 :: Power/Electricity Expenses • Annexure 24 :: Royalty & Other Charges • Annexure 25 :: Repairs & Maintenance Expenses • Annexure 26 :: Other Manufacturing Expenses • Annexure 27 :: Administration Expenses • Annexure 28 :: Selling Expenses
  • 62. www.entrepreneurindia.co www.niir.org • Annexure 29 :: Depreciation Charges – as per Books (Total) • Annexure 30 :: Depreciation Charges – as per Books (P & M) • Annexure 31 :: Depreciation Charges - as per IT Act WDV (Total) • Annexure 32 :: Depreciation Charges - as per IT Act WDV (P & M) • Annexure 33 :: Interest and Repayment - Term Loans • Annexure 34 :: Tax on Profits • Annexure 35 :: Projected Pay-Back Period and IRR
  • 63. www.entrepreneurindia.co www.niir.org Reasons for Buying our Report: • This report helps you to identify a profitable project for investing or diversifying into by throwing light to crucial areas like industry size, market potential of the product and reasons for investing in the product • This report provides vital information on the product like it’s characteristics and segmentation • This report helps you market and place the product correctly by identifying the target customer group of the product
  • 64. www.entrepreneurindia.co www.niir.org • This report helps you understand the viability of the project by disclosing details like machinery required, project costs and snapshot of other project financials • The report provides a glimpse of government regulations applicable on the industry • The report provides forecasts of key parameters which helps to anticipate the industry performance and make sound business decisions
  • 65. OURAPPROACH • Our research reports broadly cover Indian markets, present analysis, outlook and forecast for a period of five years. • The market forecasts are developed on the basis of secondary research and are cross-validated through interactions with the industry players • We use reliable sources of information and databases. And information from such sources is processed by us and included in the report www.entrepreneurindia.co www.niir.org
  • 66. www.entrepreneurindia.co www.niir.org Scope of the Report The report titled “Market Survey cum Detailed Techno Economic Feasibility Report on Dal Mill (Roasted Gram Split, Dal & Chana).” provides an insight into Dal Mill (Roasted Gram Split, Dal & Chana) market in India with focus on uses and applications, Manufacturing Process, Process Flow Sheets, Plant Layout and Project Financials of Dal Mill (Roasted Gram Split, Dal & Chana) project. The report assesses the market sizing and growth of the Indian Dal Mill (Roasted Gram Split, Dal & Chana) Industry. While expanding a current business or while venturing into new business, entrepreneurs are often faced with the dilemma of zeroing in on a suitable product/line. And before diversifying/venturing into any product, they wish to study the following aspects of the identified product:
  • 67. www.entrepreneurindia.co www.niir.org • Good Present/Future Demand • Export-Import Market Potential • Raw Material & Manpower Availability • Project Costs and Payback Period We at NPCS, through our reliable expertise in the project consultancy and market research field, have demystified the situation by putting forward the emerging business opportunity in the Dal Mill (Roasted Gram Split, Dal & Chana) sector in India along with its business prospects. Through this report we have identified Dal Mill (Roasted Gram Split, Dal & Chana) project as a lucrative investment avenue.
  • 68. www.entrepreneurindia.co www.niir.org Tags #DetailedProjectReport #businessconsultant #BusinessPlan #feasibilityReport #NPCS #StartupBusinessPlan #startupinvestment #startup #bussinessplanshub #Startupbusiness4you #StartupBusinessPlan #startupinvestment #startup #InvestInStartups #StartupIndiaConsultants #Plan4Business #StartupPlan #InvestingCapitalForBusiness #DalMill #PulsesProcessing #PulsesProduction #PulsesIndustry #PulsesMarket #PulsesBusiness #PulsesMill
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  • 74. Download Complete List of Project Reports: Detailed Project Reports Visit:- https://www.entrepreneurindia.co/complete-project-list NPCS is manned by engineers, planners, specialists, financial experts, economic analysts and design specialists with extensive experience in the related industries. Our Market Survey cum Detailed Techno Economic Feasibility Report provides an insight of market in India. The report assesses the market sizing and growth of the Industry. While expanding a current business or while venturing into new business, entrepreneurs are often faced with the dilemma of zeroing in on a suitable product/line. www.entrepreneurindia.co www.niir.org
  • 75. And before diversifying/venturing into any product, they wish to study the following aspects of the identified product:  Good Present/Future Demand  Export-Import Market Potential  Raw Material & Manpower Availability  Project Costs and Payback Period The detailed project report covers all aspect of business, from analyzing the market, confirming availability of various necessities such as Manufacturing Plant, Detailed Project Report, Profile, Business Plan, Industry Trends, Market Research, Survey, Manufacturing Process, Machinery, Raw Materials, Feasibility Study, Investment Opportunities, Cost and Revenue, Plant Economics, Production Schedule, www.entrepreneurindia.co www.niir.org
  • 76. Working Capital Requirement, uses and applications, Plant Layout, Project Financials, Process Flow Sheet, Cost of Project, Projected Balance Sheets, Profitability Ratios, Break Even Analysis. The DPR (Detailed Project Report) is formulated by highly accomplished and experienced consultants and the market research and analysis are supported by a panel of experts and digitalized data bank. We at NPCS, through our reliable expertise in the project consultancy and market research field, have demystified the situation by putting forward the emerging business opportunity in India along with its business prospects……Read more www.entrepreneurindia.co www.niir.org
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  • 95. www.entrepreneurindia.co www.niir.org 1. Overview 2. Market Analysis 2.1Growth Drivers 2.2Emerging Trends in the Industry 2.3Regulatory Framework 2.4SWOT Analysis 2.5Herfindahl–Hirschman Index (HHI) 3. Market Forecasts 4. Key Players 5. Key Financials and Analysis 5.1 Contact Information 5.2 Key Financials 5.3 Financial comparison 5.4 Industry Size & Outlook
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