The cashew nut is served as a snack or used in recipes, like other nuts, although it is actually a seed. The cashew apple is a fruit, whose pulp can be processed into a sweet, astringent fruit drink or distilled into liquor.

The shell of the cashew nut yields derivatives that can be used in many applications from lubricants to paints, and other parts of the tree have traditionally been used for snake-bites and other folk remedies.

Originally native to northeastern Brazil, the tree is now widely grown in tropical regions, India and Nigeria being major producers, in addition to Vietnam, the Ivory Coast, and Indonesia.

Cashew nuts are commonly used in Indian cuisine, whole for garnishing sweets or curries, or ground into a paste that forms a base of sauces for curries (e.g., korma), or some sweets (e.g., kaju barfi). It is also used in powdered form in the preparation of several Indian sweets and desserts. In Goan cuisine, both roasted and raw kernels are used whole for making curries and sweets. Features of Flavoured Cashew Nuts : Longer shelf life ; Good for health ; Delicious taste.  

 

Few Indian Major Players are as under

 

·         Goa Agricommerz Ltd.

·         Goa Forest Development Corpn. Ltd.

·         Kerala State Cashew Devp. Corpn. Ltd.

·         Kisan Cold Storage & Refrigeration Service Ltd.

·         M A C Agro Inds. Ltd.

·         M P S Food Products Ltd.

·         Mac Industries Ltd.

·         Mangalya Trading & Investments Ltd.

·         Moolchand Exports Ltd.

·         Olam Enterprises India Pvt. Ltd.

·         Olam Exports (India) Ltd.

·         Orissa State Cashew Devp. Corpn. Ltd.

·         P J S Overseas Ltd.

·         Padmavathi Cashews & Coffee Ltd.

·         Pioneer Cashew Inds. Ltd.

·         State Farming Corpn. Of Kerala Ltd.

·         Tamilnadu Forest Plantation Corpn. Ltd.

·         Tropical Foods Ltd.

·         West Bengal Forest Devp. Corpn. Ltd.

 

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Table of Contents

 

1.      Introduction

1.1.    Habitat and Growth

1.2.    Cashew Nut

1.3.    Features of Flavoured Cashew Nuts

2.      Nutritive Value/Composition

2.1.    Overall Composition

2.2.    Total Nutrient Content

2.3.    Fatty Acid Composition

3.      Different Forms of Cashew

3.1.    Cashew Oil

3.2.    Cashew Shell Oil

3.3.    Cashew Apple

3.4.    Cashew Alcohol

4.      Medicinal Uses

4.1.    Health Benefits of the Cashew Nut

5.      Properties

6.      B.I.S. Specifications

6.1.    IS: 7750 - 1975 - Cashew Kernals

6.2.    IS: 11076 - 1984 - Guide for palletization of cashew kernels for export.

7.      Market Survey

7.1.    Key Markets and Export Destinations

7.2.    Cashew Export Promotion Council of India

7.3.    Market of Groundnuts

7.4.    Snacks & Funfoods

8.      Financials & Comparison of Major Indian Players/Companies

8.1.    About Financial Statements of CMIE Database

8.2.    Profits & Appropriations

8.3.    Total Liabilities

8.4.    Total Assets

8.5.    Net Cash Flow from Operating Activities

8.6.    Section – I

8.6.1.Name of Company with Contact Details

8.6.2.Name of Director(S)

8.6.3.Plant Capacity

8.6.4.Location of Plant

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

8.7.    Section – II

8.7.1.Assets

8.7.2.Cash Flow

8.7.3.Cost as % Ge of Sales

8.7.4.Forex Transaction

8.7.5.Growth in Assets & Liabilities

8.7.6.Growth in Income & Expenditure

8.7.7.Income & Expenditure

8.7.8.Liabilities

8.7.9.Liquidity Ratios

8.7.10.Profitability Ratio

8.7.11.Profits

8.7.12.Return Ratios

8.7.13.Structure of Assets & Liabilities (%)

8.7.14.Working Capital & Turnover Ratios

9.      100% Export Oriented Unit

9.1.    What is a 100 percent Export-oriented unit?

9.2.    Hundred Percent (100 %) Export Oriented Unit

9.3.    Scheme of 100% Export Oriented Units

9.4.    Policy For 100% of Export Oriented Units

9.5.    Terms and Conditions for Setting 100% Export-Oriented Units

10.  Export & Import Statistics Data of India

10.1.Export Statistics Data on Cashew Nut

10.2.Import Statistics Data on Cashew Nut

10.3.Export Statistics Data on Peanut

10.4.Import Statistics Data on Peanut

11.  Processing of Cashew Kernel

11.1.Overview of Cashew Nut Processing

12.  Flavouring Process of Cashew Kernels

13.  Process Flow Diagram

14.  Cashew Process Flow Chart with Machinery

15.  Peanut

16.  Uses of Peanut

17.  Different Forms of Peanut

18.  Nutritional Value of Peanut

18.1.Phytochemicals

18.2.Oil Composition

19.  Peanut Processing

20.  Flavouring Process for Peanut

21.  Environmental Standards for Cashew Processing Industries

21.1.Air Pollution Emission Standards

21.2.Waste Water Discharge Standards

21.3.Solid Waste Disposal Practices

22.  Quality Control of Cashew Kernels

22.1.Hygiene and safety

22.2.Food hygiene and the law

22.3.Food poisoning and its causes

22.4.Other sources of contamination

23.  Food Hygiene Summary

23.1.Transferring bacteria from outside sources

23.2.Preventing Infestation

24.  Suppliers of Plant & Machinery

24.1.Complete Machinery Suppliers

25.  Suppliers of Raw Material

26.  Product, Machinery & Raw Material Photographs

27.  Plant Layout

28.  Quotation of Plant, Machinery and Equipments from Supplier

 

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