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Page 1 of 33

s

Ready to cook

R eady to c ook

BUSINESS PLAN OF

Pure Vegetable Dehydration and Pickle Farm

P V D P F

Ready to cook

Page 2 of 33

Table of Content Serial

No.

Description Page

number

Business idea 5

1) Vegetable dehydration 5

2) Business opportunity 8

Business plan 8

3) Executive Summary 8

4) Business Address 9

5) Description of venture 9

Products 9

Service 9

Size of business 10

Office equipment 10

6) Strategic Plans 10

Vision 10

Mission 10

Goals 11

7) Production plan 11

Manufacturing process 11

Drying Methods 11

Oven Drying 11

Electric Drying 12

Drying Process 12

Vegetable Drying Guide 13

Drying Times 17

Canning Vegetables 18

Cooling Jars 18

Page 3 of 33

Testing for Seal 18

Reprocessing 19

Soup Mix 19

Pickle 20

Production process 20

Generic Production Process 20

Pickle Making Material 21

Temperature(s) Effect 21

Problem cause prevention 21

Human resource requirement 21

Packaging Material 22

Market information 22

Product Characteristics 23

8) Marketing plan 23

Packaging and Storing 23

Pricing 24

Price lists from suppliers 24

Distribution Strategies 25

Target Market 25

Promotional activity 25

How we promote our product 25

9) Organizational plan 25

Identification of partners and Management team

background

26

Roles and responsibilities of members of organization 26

10) Personnel Plan 26

Competitors 26

Competitors Strength 27

Competitors Weakness 27

Page 4 of 33

Points of Difference 27

Keys to Success 27

11) SWOT Analysis 28

12) Financial Overview 29

Sources of funds 29

Income summary 30

Owner equity statement 31

Balance Sheet 32

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Business idea

1: Vegetable dehydration:

Dehydration is the process of removing water or moisture from vegetable. Removing moisture from

vegetable makes them smaller and lighter. Dehydrated vegetables weight much less than their non-

dried counterparts and do not require refrigeration. Drying vegetables is also a way of preserving

seasonal vegetables for later use.

There are two methods of providing off season vegetable, first one is providing fresh off season

vegetable by tunnel and green house system. And second method is dehydration of vegetables. The

first one method is fully controlled system. In this system we have to control all the situation and

environment. And this system required too much money.

And the second method required less capital as compare to first one that is why We have a plan to

providing offseason vegetable through dehydration such as dehydrated vegetable, canned these

vegetable slice because these vegetables are used during offseason and almost all of the year.

To start this business we have an opportunity to buy vegetables during their peak season where their

prices are too much low and after process make final product from raw material. Dehydrated

vegetables, vegetable pickle and canned vegetables store for long period and can be marketing in

those areas where these vegetables are not grown.

We also make vegetable pickle of those vegetable that we purchase during their peak season and

pack them for sale. Pickles are considered the permanent part of the food table all over the Sub-

Continent and its demand is rising after its production on commercial scale.

We dehydrate vegetable through following methods.

Sun Drying:

Electric Dehydrating:

Oven Drying:

P V D P F

Ready to cook

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For our business we process upon many vegetable such as,

Cauliflower Cabbage

Onion Radish

Brinjal Carrot

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Tomato Pees

Hot pepper Cucumber

Pumpkin Spinach

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2: Business opportunity:

Pakistan is an agricultural country where people grow vegetables at huge quantity. We have

opportunity to buy these vegetables during their peak season at cheaper price for “Pure Vegetable

Dehydration and Pickle Farm”. After vegetable dehydration, canned these vegetables slice, sold

these vegetables at good price.

Now a day off season vegetables and pickle are also preferred, people are too much liking soup and

vegetables slice.

To start this businesses don’t require so much capital.

We have to buy some machinery that is not too much costly as compare to other business.

Business plan

3:Executive Summary:

A solid marketing plan is one of the major tools of a marketer to be successful in his business. As a

student of Agricultural Marketing we were assigned to make a marketing plan. For this purpose we

selected

(i) Dehydrated vegetable (ii) Vegetable soup mixes

(iii) Vegetable Pickle (IV) canned vegetables ready to cook slices

As our product and made a marketing plan of this product.

“Pure Vegetable Dehydration and Pickle Farm “serves both the consumer market, as well as local

restaurants. We will succeed in developing a profitable business through the use of our two

competitive advantages, quality and flexibility.

The local farmers of vegetable cannot produce enough products to satiate local demand and also

other beverage company can’t able to satisfy the consumer through their product. We see this market

opportunity and are prepared to seize it.

Our mission is to provide the highest-quality vegetable products. We exist to attract and maintain

customers. Our services will exceed the expectations of our customers.

We have first formed a farm then as per requirement we have given description of the business and

current market situation. We have provides these details based on our own knowledge and collected

information from different sources.

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Then we have discussed about our strategic plan, market summary, We did SWOT analysis,

Competition analysis. We also provide marketing strategy, pricing strategy, and also distribution

channel. We mentioned our local and advertising and promotional activities. Then we included our

financial plan and also our implementation plan.

4: Business Address:

Name of the business: “Pure Vegetable Dehydration and Pickle Form”.

Business location will order the type of customer form attract, what types of promotions

form can run and how long it will take to grow. While a great location won’t necessarily

guarantee your success, a bad location will almost always guarantee failure.

Address of the business: Chakwal Pakistan.

Type of the business: Partnership.

E-mail : [email protected]

Website : www.purevegedehyd.pickle.com

Phone : +92333-6439776

5: Description of venture:

Products:

i. Canned vegetables ready to cook slices

ii. soup mix vegetable

iii. Vegetable Pickle

Service:

We provide our products to most of retailer at vegetables market.

We also issue franchise license to sell our product from this customer feel easy to get our

products.

Customer could also purchase our product from our firm.

Delivery

Our products will be available in the market all the year

Customer and retailer can contact us through e-mail and firm contact numbers.

Customers and retailers can provide their feedback.

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Size of business:

Total area of 130-190 yards plot. This area will be used for production, packaging, storage

and administration office.

A small portion of that place will be used as a controller office.

Warehouse free space to store & preserve the raw materials.

Office equipment

Building

Office equipment and Furniture

Drying machines

Packaging Machine

Gas Burner with Other Accessories

Generator

Computers

Stationery

6: Strategic Plans:

The new marketing plan has developed its strategies by focusing on the vision, mission and goals.

Vision:

We imagine a marketing system that quickly and efficiently moves wholesome, affordable

agricultural products from the farm to the consumer. Our target customer, they can take the nutrition

of the vegetable. Our product must be diversified as the consumer need. We have to create our

market demand and grow awareness among the people. At first we have to capture our local market

within two years and we will start to export our product within five years.

Mission:

Our mission is to provide the highest-quality dehydrated vegetable and vegetable pickle. We

exist to attract and preserve customers. Our services will exceed the expectations of our

customers.

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We also focus on the following points,

Finest quality of our product

Keeping the affordable price

Provide best customer service

Provide energetic and nutritious food

Goals:

a) Maintain positive, steady growth each month.

b) Experience increase in new customers who are turned into long-term customers.

c) Generate brand equity at the Farmer's Market as well as within the commercial restaurant

industry market.

d) To enter into new market.

7: Production plan:

Manufacturing process

o Wash, neat.

o Uniform pieces.

o Dry as soon as possible after picking.

Drying Methods

We arrange pretreated vegetables on drying trays in single or thin layers, 1/2 inch deep or

less. Dry in dehydrator or oven as described below.

Oven Drying.

Electric oven used to dry vegetables. Proper temperature and ventilation are most important

in oven drying. To oven dry, preheat oven at lowest setting (140 to 150 degrees F), then we

adjust the thermostat and prop the oven door open to achieve a consistent oven temperature

of 140 degrees F, and to allow moist air to escape. Oven drying is isn't very energy efficient,

and foods aren't very flavorful in the end.

Monitor oven temperature using a calibrated oven thermometer. Place the oven thermometer

directly on the oven rack or tray and check it every two hours throughout drying.

Place trays of prepared food in oven. Stack trays so there is at least 3 inches of clearance at

the top and bottom of the oven and 2 1/2 inches between trays. Shift trays, top to bottom and

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front to back, every half hour. Turn the heat off when drying is almost complete and open the

door wide for an additional hour or so.

Electric Dehydrating This is the best method of dehydrating Vegetables. An electric

dehydrator is energy efficient and can be operated at low temperatures needed to maintain

nutritive values in the food. Your electric food dehydrator should have some sort of heat

control and a fan to maintain air circulation during the drying process. Electric dehydrators

with thermostatic controls. They are relatively inexpensive, suitable for drying large or small

batches of food, and easy to use. The best dehydrators have thermostatically controlled heat

settings and fans that blow warm air over the foods. Dehydrators should be used indoors in a

dry, well-ventilated room.

The Drying Process

When drying vegetables don’t keep temperatures too low or too high. Temperatures too low may

result in the growth of bacteria on the food. Temperatures too high will result in the vegetables being

cooked instead of dried. Vegetables that are under dried will spoil, and vegetables that are over dried

will lose its flavor and nutritive value.

Vegetables should be dehydrated between 120 and 140 degrees Fahrenheit. We can begin drying our

vegetables at higher temperatures, but turn the temperature down after the first hour or so. The last

hour or so of drying time should be turned down on a lower setting. We must turn the food and

rotate the trays while the food is drying.

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When storing dried product, keep in mind that no moisture should be allowed to enter the

container...ever. Dried food absorbs moisture from the air, so the storage container must be airtight.

Some acceptable storage containers are jars and plastic freezer bags. Store containers of dried food

in a cool, dark,dry place. 60 degrees Fahrenheit or below is best.

Vegetable Drying Guide

All vegetables should be washed, sliced, and blanched. Dry vegetables in single layers on trays.

Depending of drying conditions, drying times make take longer. Dry vegetables at 130-degrees

Fahrenheit.

Many vegetables do not have this built-in protection. For this reason they may require a slightly

different handling. Whereas some vegetables may be sliced and dried in their natural state, as you

would do with fruit, other vegetables may need to be gently blanched. There are no hard and fast

rules, no one right technique for preparing food to be dried. How we plan to use the dried product

and how long we intend to store it may determine the method of preparation.

In this three part series on drying vegetables we will look at the different methods for preparing

vegetables and compare their advantages and disadvantages. We will also explore some of the many

delicious ways to use dried vegetables.

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Dehydrating peppers:

Dehydrating Onions:

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Dehydrating Carrots:

Dehydrating Cauliflower:

Dehydrating Cucumbers:

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Dehydrating tomatoes:

Dehydrating Spinach

Dehydrating Peas

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Drying Time:

Drying Times for Selected Vegetables

Vegetable Drying time

(hrs)

Carrots 3½–5

Corn 6–8

Garlic 6–8

Radish 4–10

Onions 3–6

Peas 8–10

Peppers 2½–5

Pumpkin 10–16

Tomatoes 6-12

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Canning Vegetables:

There are two different kinds of canning. Some foods can be "canned" in a boiling water bath with

no special equipment. Others must be "canned" in a pressure canner.

It depends on whether the food is acidic or alkaline. Non-pickled, low acid vegetables must be

canned in a pressure canner. Fruits, sweet preserve and vinegar pickles safely canned in boiling

water bath.

We Can vegetables in a pressure canner and at the pressure required to reach 240° F. Canning can

be an economical method of preserving vegetables to enjoy throughout the year, and the nutrient

value is often as good or better than fresh produce. National movements promoting both the

environmental and health benefits of consuming more locally grown foods has spurred a renewed

interest in home gardens, farmers’ markets and home food preservation, but if not done safely,

canned foods can become contaminated with the bacteria.

In order to supply sufficient heat to destroy the botulism-causing bacteria, vegetables must be

processed in a pressure canner at the number of pounds needed to achieve 240° F. We do not take

short cuts in recommended preparation or processing procedures.

Cooling Jars:

Carefully place the jars on a cooling rack, leaving one inch space

between each. Do not touch the ring bands or lids until the jars are

completely cooled.

Testing for Seal:

When the jars are cool test each for a seal.

Jars with flat, metal lids are sealed if:

1. The lid has popped down in the center.

2. The lid does not move when pressed down.

3. Tapping the center of lid with a spoon gives a clear, ringing sound.

Canning jars and lids.

A. Narrow metal screw band.

B. Metal lid with sealing compound.

C. Seals here.

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Reprocessing:

If a jar is not sealed, refrigerate or freeze the contents or reprocess within 24 hours of the initial

processing. To reprocess, use a new lid and process.

Soup Mix:

“Pure Vegetable Dehydration and Pickle Farm” provide Vegetable Soup Mix, a quick, easy, and

tasty soup for every group of people . You have to boil some water, add the vegetable soup mix,

flavor to taste, we made vegetable soup with a rich mixture of carrots, onions, tomatoes, peas,

peppers, green beans. It expertly prepared for convenience and taste. Enjoy our Vegetable Soup Mix

as is, or use it as a noodle soup.

Other vegetable soups can't compete with our Vegetable Soup Mix. We dehydrate all of our

vegetables at peak flavor and use a slow air-drying process that preserves the nutrients. Our

vegetable soup mix is 100% sodium-free.

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Pickle:

Natural fruit and vegetable items are used as raw material for producing various types of pickles i.e.

cabbage, cauliflower, cucumber, carrot, Garlic, onion, pepper, and tomato.

In the purposed business setup:

pickle will be produced in large pots which will then be filled in bottles and after packaging will be

sent for sale in the local and remote markets of Pakistan. Pickle processing and packaging does not

need any heavy machinery and equipment.

During the discussion with existing pickle producers, Pickle production is time

Consuming because its process requires sun-light and machinery is used for packaging of Pickle.

Production process:

There are two basic methods for pickle processing used in Pakistan where local taste is concerned.

One is water based process and the other is oil based processing. Pickles available in the Pakistani

market are generally based on the water process, whereas, homemade pickles are made using oil.

Generic production process is carried out following the method given under.

Generic Production Process:

Processes for the most common pickles produced in Pakistan have been provided in the following

paragraphs.

Give a good hot

water wash and dry the vegetables

Cut them in the desired sizes

Put them into a big pot and mix desired quantity of spices

Pour Oil into so that all vegetable/fruit is completely dipped

Spread salt on it in the desired quantity

Leave the pot in sunlight for fifteen days and keep mixing the ingredients every day

Leave the pot in sunlight for one week Pickle is ready for the packaging. Package and store

pickle in a dry and dark

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Pickle Making Material

o Chilli

o Lime

o Garlic

o Salt

o Saunf

o Methi Seeds

o Kalongi

o Oil

Temperature Effect:

Canning temperatures for low acid vegetables..

180 to 250°F Canning temperatures are used to destroy most bacteria, yeasts, and molds in acid

foods. Time required to kill these decreases as temperatures increase.

140 to 165°F Warming, temperatures prevent growth, but may allow survival of some

microorganisms 40 to 140°F.

Problem cause prevention:

Don’t use Fruit/vegetable of poor quality. Work with good-quality produce.

Bacteria cause this during White sediment in crock or fermentation.

Salt contains an anti-caking agent.

Human resource requirement:

Pickle processing does not need specialized and skilled labor and even women can make good

pickle. However packaging may need to hire trained labor having experience of operating packaging

machinery. The proposed project would need a total of 8 persons in order to handle the processing

and packaging operations. The business unit will work on one shift basis (8 hours daily). Technical

staff for packaging and distribution purpose would require experience. Manpower requirement for

the business operations along with their respective salaries is given in the table below:

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Polythene bags

Pickle will first be packed in polythene bags which will then be placed in the Glass

Bottles or bucket. Therefore, polythene bags requirement would be equal to the number of bottles

and buckets produced.

Besides above material, cardboard cartons and sticking labels will also be required

Providing the pickle description, manufacturing and expiry dates.

Vegetables and fruits are available in the Subzi Mandi’s, whereas, for the procurement of packaging

material following companies may be contacted:

Packaging Material

Following packaging material will be required for the production purposes:

Glass bottles 330 gms 9000

Glass bottles 450 gms 9000

Glass bottles 1000 gms 6000

Glass bottles 1.8 kg 4000

Plastic buckets 5 kg 2000

Labels and cartons for Glass Bottle

Akmal print house

S-35 Rawal Road

Lahore. PH. 2595301

Ghani Glass Ltd

12- D/3 Chandni Chowk

Lahore

Bottle Market

Bottle Gail, Light House,

Lahore

Market information:

On average total demand of the pickle products in Pakistan is around 35000 mun per month whereas,

around 10 to 15% of the total production is exported,

Main export markets include USA, UK and Middle East Countries.

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Product Characteristics

Pickle products are available in the market with different composition and in different sizes.

There are a number of major players like National Foods, Shan Foods, Young’s Food, Ahmed Foods

which hold major part of the market (about 25%-30%), however, major share (about 70%- 75%) still

lies with unbranded market. There are also small players in this business; however, their operations

are restricted to very selective local market of rural and urban areas.

They distribute pickle:

In Bottled & Plastic Bags Packaging

1. Low Income Areas – 15 to 20% of sale

2. Medium & High Income Areas – 80 to 85% of sale

In Bulk Packaging (5kg, 10kg)

1. Low Income Areas – 70 to 80% of sale

2. Medium Income Areas – 20 to 30% of sale

8: Marketing plan:

i. Packaging and Storing:

Packaging consider: size, shape, materials, color, text, brand mark, safety elements.

Pack cooled dried foods in small amounts in dry, scalded glass, boxes and bags. To protect from

insects and moisture, sealed them.

Pickle will first be packed in polythene bags which will then be placed in the Glass bottles or

bucket.

Label containers with the name of the product, date, and method of pretreatment and drying.

Dehydrate vegetables will be available in 500 grams, ½ kg, 1 kg and 2 kg packs.

All types of pickles will be available in 300 grams, 450 grams, 1 kg, 2.5 kg and 5 kg packs.

HOW LONG YOU INTEND TO STORE THE DRIED PRODUCT

Most vegetables should not be stored longer than 6-8 months. This can be extended considerably

longer if the dried vegetables are kept tightly sealed in a cool place (below 60° F.) If you plan to

store vegetables more than 8 months,

Store in a cool, dry. dried vegetables keep well for six to 12 months. Dispose of all foods that

develop off smells or flavors or show signs of mold.

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ii. Pricing:

Pricing strategies are most important stage in marketing. If we select extensively high price,

customers will not buy and volume of sales will be very low. On the other hand setting lower

price will not cover our costs.

Following table presents current market prices of different pickle brands available in the market.

Retail Price (in Rs.)

Weight Ahmed Shan National

330 gm 42 45 50

1 Kg 100 100 100

1.8 Kg 175 180 180

Price lists from suppliers

“Pure Vegetable Dehydration and Pickle Farm” Price list for wholesalers and retailers.

Name of products Price 1kg Price 5kg

Dry Carrot 100 460

Dry Radish 100 460

Dry Ladyfinger 140 640

Dry Cauliflower 80 370

Dry Cabbage 80 375

Dry Onion 70 320

Dry Tomato 130 600

Dry Pepper 150 710

Dry Pees 180 850

Dry Spanish 60 280

Dry vegetable for soup mix 240

Dry vegetable for soup mix ¼ kg 65

Pickle 90 410

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iii. Distribution Strategies:

In generally there are different types of marketing distribution system. Consumers are able to

buy the products from different market place. All these distribution strategies are consists of

producer, wholesaler, retailer, and finally to the consumer.

We will supply our products all over the country on the basis of our products demand so that

the consumer can get the products easily.

iv. Target Market:

Our products target whole family.

v. Promotional activity:

We make promotional activities for our product in different public places, school, college and

restaurant.

• In different occasion we will open special sales center where attractive point of purchase

display would be arranged to create positive image in consumer’s mind.

• We will provide different support to our distributor.

• Sometimes we will offer free sampling for the mass sale of product.

• promotion of products through the sponsoring of spots on cooking shows and exhibitions

How we promote our product:

We will promote our product with different channels of distribution Like:

Print media

Electronic media

Banners

Brochures

9: Organizational plan:

Identification of partners and Management team background:

“Pure Vegetable Dehydration and Pickle Farm” management team is led by Mr.Rahil,

Coordinate Manager. He received his Bachelor degree and MBA (Agri business) degree from

Page 26 of 33

Arid Agriculture University Rawal Pindi and Ghulam Sughra, General manager of the Farm,

who has wide knowledge of the industry; she also received his Bachelor degree and MBA

(agric business) degree.

The company's management philosophy is based on responsibility and mutual respect.

Company has an environment and structure that encourages productivity and respect for

customers and fellow employees.

Roles and responsibilities of members of organization

Management will be responsible for supervising and participating in the daily operations of

the facility. Management consists of

M Rahil, Business Coordinate Manager, Full Time

Ghulam Sughra, General Manager, Full Time

Shahid, Executive Director, Full Time

Sarfraz Ahmad, Admen officer, Full Time

10: Personnel Plan:

Overall, “Pure Vegetable Dehydration and Pickle Farm” Have 28 workforces. The

company expects to employ 10 temporary employees, and 18 employees on a permanent

basis.

Supervisor

Packaging Staff

Processing Staff

Administration Staff

Accountant

Driver

Security Guard

Competitors:

Our competitors provide off season vegetables through Green house and tunnel system.

Vegetable products and chicken soups are the major competitors.

Page 27 of 33

Our pickles competitors are

National foods

Shan foods

Ahmad foods

And also locally manufacture pickle person.

Competitors Strength:

1. The competitors have established brand. But we the new comer.

2. Product supply- the competitor’s product supply is very larger than our product.

Competitors Weakness:

1. Tasty and healthy alternative 0f fresh vegetable soup and pickle.

2. Off season dehydration vegetable are the requirements of consumer’s daily values.

4. Low price than tunnel system and green houses off season vegetables.

Points of Difference:

The points that make this dehydrated vegetable and vegetable products difference than others are-

New idea- dehydrated Vegetable products concept is approximately new in market.

Different experience & knowledge- The customers will have the unique feelings &

experiences that they will not get other similar products exist in market.

Strong distribution channel- As this product has strong distribution channel, the consumer

get it at every retail shop.

Keys to Success

We are better able to serve their needs than a more generic competitor.

Keeping close contact with clients and establishing a well functioning long-term relationship

with them to generate repeat business and create better reputation.

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11 :SWOT Analysis:

Strengths:

Availability of dehydrated vegetables products throughout the year.

Flexibility in meeting vegetable needs.

Flexibility in meeting restaurant's needs.

High-quality products and service.

Weakness:

A limited marketing budget to develop products awareness.

Many competitors that provide pickle in the market.

Threats:

Already established competitor that has decided to make customer service and flexibility

their selling point.

A health scare that questions the safety of dehydrated vegetable and pickle.

Poor weather which will affects the production of products.

Customers are very much habitual to take fresh vegetables as green.

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12: Financial Overview:

As we start our business in the year of 2014, we can’t expect a huge sales as well as huge profits.

But our market research says that there is a good potentiality of this unique featured product. Our

sales will be keep rising next’s year. More ever promotion and advertising will help in increasing

sales. At the very first of our business our mission should be emphasis on promotional activities and

recognizing the product at every level.

Funding Requirements and Uses

The company is invested 5000000 rupees for the purpose of financing the achievement of the

Vegetable Farm building Machinery Generator, office equipment and operating expenses. Another

3000000 rupees will be invested in the company by getting loan from Commercial Bank. The

following are the income summary, owner equity and balance sheet of our business.

Sources of funds:

In order to finance our company, the main types of investment and lending options include:

Friends and family

Commercial bank

Page 30 of 33

Income summary

Of “Pure Vegetable Dehydration and Pickle Farm”

As on 31 December

Account Debit Credit

Revenues

Carrot 1500000

Pickle 2500000

Radish 1200000

Ladyfinger 1500000

Cauliflower 960000

Cabbage 1200000

Onion 1075000

Tomato 1040000

Pepper 900000

Pees 1200000

Spanish 850000

Dry vegetable for soup mix 800000

Expenses

Salaries exp

3204000

Vegetable exp 4500000

Fuel exp 800000

Electricity Bill 830000

Telephone 15000

Gas 51350

Advertisement 502000

Canning 400350

Polythene bags 100070

Depreciation 500130

Total 14725000 10352105

Profit 4372892

Page 31 of 33

Account Debit Credit

Taxes 568476

Net profit 3804416

Owner equity statement

Of “Pure Vegetable Dehydration and Pickle Farm”

As on 31 December 2014

Capital 5000000

Profit 3804416

Loan 3000000

Sub Total 11804416

withdraw 1500000

Total 10304416

Page 32 of 33

Balance Sheet

of “Pure Vegetable Dehydration and Pickle Farm”

As on December 31 2014

Assets Liabilities and equity

Current Assets Liabilities

Cash 10872892 Note payable 7110133

Vegetable 4500000 Account payable 4000000

Building Prepaid Rent 240000

Office equipment 400000

Furnished equipment 150000

Computer 20000

Total Current Assets 16182895 Total liabilities 11110133

Non-Current Assets Owner equity

Machinery 2000000 Capital 5000000

Generator 800000 Retain earning 4372892

Mazda 1000000

Accumulated

Depreciation

500130

Net Non-Current

Assets

4300130

Total Assets 20483025 Total liabilies and

owner equity

20483025

Page 33 of 33

‘Good Bye’