Bread is a staple foodstuff, which is made and eaten in most countries around the world. Bread products have evolved to take many forms, each based on quite different and distinctive characteristics. Over the centuries craft bakers have developed our traditional bread varieties using their accumulated knowledge as to how to make best use of their available raw materials to achieve the desired bread quality. In some countries the nature of bread making has retained its traditional form while in others it has changed dramatically. The proliferation of bread varieties derives from the unique properties of wheat proteins to form gluten and from the bakers' ingenuity in manipulating the gluten structures formed within the dough. The rubbery mass of gluten with its ability to deform, stretch, recover shape and trap gases is very important in the production of bread and all fermented products. Of all the cereals, wheat is almost unique in this respect.

Bread is most consumable wheat-based bakery product. It contains high nutritive value. They are easy to digest and compact in size, therefore, its consumption is increasing day by day. Indian bakery industry is spreaded over all small scale; large scale and house hold sectors.

Bakery products in India are now in common use and are no more exclusive to a few households or classes of performs. Even then, unlike advanced countries where breads are considered basic essentials of a household budget, in India the element of capacity to pay "continues to play a significant role. The outlay on bread, thus shares the character of "discreationary" expenditure rather than expenditure on basic is applicable. Thus, due to demand it is a good project for entrepreneurs to invest.

 

Few Indian Major Players are as under

·         Bonn Nutrients Pvt. Ltd.

·         Britannia Industries Ltd.

·         Candico (I) Ltd.

·         Daily Bread Gourmet Foods (India) Pvt. Ltd.

·         Elite (India) Ltd.

·         Heritage Foods Ltd.

·         Just Desserts Ltd.

·         Mansingh Hotels & Resorts Ltd.

·         Modern Food Inds. (India) Ltd.

·         Nimbus Foods Inds. Ltd.

·         Saturday Club Ltd.

 

 

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Table of Contents

 

1. Project Location 

          1.1.  District Profile & Geotechnical Site Characterization

  1.1.1.  General Characteristics Of The District

  1.1.2.  Location & Geographical Area

  1.1.3.  Climate

  1.1.4.  Topography

  1.1.5.  Administrative Set Up

  1.1.6.  Map

  1.1.7.  Industry At A Glance

  1.1.8.  Large Scale Industries/Public Sector Undertakings

  1.1.9.  Medium Scale Enterprises

  1.1.10.  Potentials Areas For Service Industry

             1.1.11.Potential for New Msmes

2.       Introduction

3.       Bakery Development

4.       Properties

4.1.    Whole Wheat Bread

5.       Uses & Applications

6.       Types of Bread

7.       B.I.S. Specifications

7.1.    For White Bread

7.2.    For Protein Fortified Bread

8.       Test of Bakery Products

8.1.    Determination Of Moisture

8.2.    Determination Of Acid Insoluble Ash

8.3.    Determination Of Crude Fibre

8.4.    Determination Of Acid Insoluble Ash

8.5.    Determination of Volume/Mass Ratio for Bread

9.       Market Survey

9.1.    Biscuits and Bakery Products

9.2.    Biscuits

9.3.    Lead Players and Alliances

9.4.    Leading Brands

9.5.    Bread

9.6.    Market Structure

9.7.    Leading Brands

10.   Financials & Comparison of Major Indian Players/Companies

10.1.About Financial Statements of CMIE Database

10.2.Profits & Appropriations

10.3.Total Liabilities

10.4.Total Assets

10.5.Net Cash Flow from Operating Activities

10.6.Section – I

10.6.1.       Name of Company with Contact Details

10.6.2.       Name of Director(S)

10.6.3.       Plant Capacity

10.6.4.       Location of Plant

10.6.5.       Name of Raw Material(S) Consumed With Quantity & Cost

10.7.Section – II

10.7.1.       Assets

10.7.2.       Cash Flow

10.7.3.       Cost as % Ge of Sales

10.7.4.       Forex Transaction

10.7.5.       Growth in Assets & Liabilities

10.7.6.       Growth in Income & Expenditure

10.7.7.       Income & Expenditure

10.7.8.       Liabilities

10.7.9.       Liquidity Ratios

10.7.10.    Profitability Ratio

10.7.11.    Profits

10.7.12.    Return Ratios

10.7.13.    Structure of Assets & Liabilities (%)

10.7.14.    Working Capital & Turnover Ratios

11.   Export Statistics Data of India

11.1.Export Statistics Data on Bread Frozen Product

12.   Present Manufacturers

13.   Raw Material Details

14.   Advantages and Limitations of Various Processes

14.1.Long Bulk Fermentaion Processes

14.2.Mechanical Dough Development & Chemical Dough Development Process

15.   Formulation of Bread

16.   Manufacturing Process

17.   Functions of Bread Making Process

18.   Packaging of Bread

19.   Process Flow Diagram

20.   Detailed of Plant & Machinery

21.   Suppliers of Raw Material

22.   Suppliers of Plant & Machinery

22.1.Complete Machinery Suppliers

23.   Machinery, Raw Material & Product Photographs

23.1.Machinery Photographs

23.2.Raw Material Photographs

23.3.Product Photographs

24.   Quotation of Plant, Machinery and Equipments from Supplier

25.   Plant Layout

 

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

·         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

·         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

 

•        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

 

•        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

•        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

 

•        Annexure 7            ::        Break-Even Analysis

§  Variable Cost & Expenses

§  Semi-Variable/Semi-Fixed Expenses

§  Profit Volume Ratio (PVR)

§  Fixed Expenses / Cost 

§  B.E.P

 

•        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

 

•        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   

 

•        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

•        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

•        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