Bhavana Final Project

A Study on Profit Maximization at Vaishnavi Co-co Products.
INTRODUCTION TO FINANCE
1.1Meaning
Finance is life blood and economic development. The finance is defend as position of
money at the time when it is required the efficient financial system calls for The effective
performance of financial institutions financial instruments and financial market.
Definition of finance:
According To Gotham and Douglas
Business finance can be broadly defined as the actively concerned with planning
,organizing,controlling and administration of the funds used in the business.
Features of finance:
The main characteristics or feature of finance are depicted below
1 Investment opportunity:
In finance, investment can be explained as a utilization of money for profit for or returns
investment can be done by:
a. Creating physical asserts with the money (such as development of land<acquiring
commercial assets etc.)
b. Carrying on Business activities.
c. Acquiring financial securities.
2 profitable opportunity:
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In finance profitable opportunities signify that the firm must utilize its available
resources most efficiently under the conditions of out throat competitive market.
profitable oppertunities shall be a vision. it shall not result in short term. profit at the
expense of long term gains.
3 optimal mix of fund:

Finance is concerned with the optimal mix of fund in order to obtain the desired
and the determined result respectively. Primarily, funds are two types namely
1 owned funds (promoter contributions equity shares etc,)
2 Borrowed funds (Bank loan, bank overdraft, debentures etc.)
4
system of internal controls:

finance is concerned with internal control maintained in the organization and they
are alter as per the requirement of its business.
However, this rules and regulations monitered at various intervals to accomplish
the same which have been consist only followed.
features decision making:

Finance is concerned with the feature decision of the organization.
A good finance is an indicator of growth the good analytical decision shell be
present and features respective (economic condition) respectively.
1.2 CLASIFICATIN OF FINANCE

The subject of finance has been traditionally in to 2 type
1) public finance
2) private finance
1) Public finance:
Public finance is concerned with requirement receipt and disbursement of
funds in case an individual, A profit seeking business organization.
2) Private finance:
Private finance can be classified in to
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a) Personal finance:
Personal finance deals with the analysis of principal and practices
involved in managing once own daily need funds
b) Finance of nonprofit organization: the finance of nonprofit
organization is concerned with practices .producer and problem
involved in financial management of charitable, religious educational.
Social and other similar organization
c) Business finance:
The word business means a state of being busy all creative human
activities relating to the production and distribution of goods for
satisfying human wants are known as business.
1.3 Types of finance:

1) short term finance
2) long term finance
1) short term finance
Short term finance usually refers to finance required by a financial required .
For the purchase of raw materiel payment of wages salaries and for meeting. the other day
today manufacturing add other expenses of a firm.
2) long term finance:

Refers to finance for a period exceeding five years usually for period of five years
to twenty it is required for financing the fixed capital.
Sources of finance:
1) Equity shares
2) Preference shares
3) Debentures and loan bonds
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4) Public deposits
5) Internal resources
6) Grant and subsidies
1.4 Financial management
Financial management means effective use of economic resources
namely
capital funds.
According to Philip patus financial management is concerned with the
managerial decisions that results in the acquisition and financing of start term of long
term credit for the firm
Here the deals with the situations that required selections of specific problem of
size and growth and enterprise.
Here the analysis deals with the respected in flows and outflows of funds and
their effects on management objects
1.5 objectives of financial management
1
2
3
4
5
6
7
8
9
The increase in size and influence of the business enterprises.

Wide distribution of corporate ownership
Separation of ownership and management
financial planning and success promotion of an enterprise
Acquisition of funds as and when required at the minimum possible cost.
prepare use and allocation of fund
Taking sound financial decision
Improving the profitability decisions
Increasing the wealth of the investor and the nation
1.6 Importance of financial management:

1)
2)
3)
4)
5)
The increase in size and influence of the business enterprises

wide distribution of corporate ownership
separation of ownership and management
financial planning and successful promotion of an enterprise
Acquisition of fund as an when required at the minimum possible cost
Prepare use and allocation of fund

7) Taking sound financial decision
8) Improving the profitability decision
9) Increasing the wealth of the investors and the Nation.
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Part B
Meaning of profit maximization
In economics profit maximization is the short run or long run process by which a firm
determines the price and out put level that returns the greatest profits. There are several
approaches to this Problem . The Total Revenue-total cost perspective is based on the fact
that total profit reaches its maximum point where marginal remove equals marginal cost.
Definition
Profit Maximization refers To the process where by companies focus an maximizing
profit or getting The best possible profit in their particular kinds of business.
Definition of profit maximization
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Bonneville and Dewey,s Financing consists in the raising providing and managing of
all money. capital or Funds of any kind To be used in connection with the business.
Reosborn The finance function is process of acquiring and utilizing funds by business.
Profit maximization techniques includes
1 waste minimization.
it the process and the policy of reducing the amount of produced by a person or a society
Waste minimization involves efforts to minimize resource and energy use during
manufacturing for the same commercial output usually the fewer material are used the
less waste is produced
Waste minimization usually requires knowledge of the production process cradle to Grove
analysis (The tracking of materials from their extraction to their return to earth) and
detailed knowledge of the composition of the waste
2 Lean manufacturing lean enterprise

Simple lean is a production practice That consider The expenditure of resources
for any goal other than the creation of value for the end customer to be wasteful and thus
a Target for elimination .working from perspective of the customer who consumer a
produce who consumer a product or service value is defined as any action or process
That a customer would be process that a customer would be willing To pay for.
Essentially, lean is Cantered on preserving value with less work. Lean
manufacturing is a management philosophy derived mostly from the Toyota production
system (T P S) (hence The Term toyotaisem is also prevalent) and identification as lean
only in the 1990s. TPS is renowned for its focus on value, but There are varying
perspective on how This is best achieved the steady growth of Toyota, from a small
company To the world largest automaker has focused attention on how it has achieved
this success.
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3 Flat Organization Structure
It is an organization That has an organization structure with few or no levels of
middle management between staff and executive the idea is that will trained workers will
be more productive when they are more directly involved in the decision making process
rather than closely supervised by many layers of management This structure is generally
possible only in smaller organization can retained a structure but cannot keep a
completely flat manager To- staff relationship without impacting productivity.
Organization can retain a streamlined structure but cannot keep a completely flat
manager-to-staff relationship without impacting productivity.
4 labour reduction though investment in appropriate technology
Is an ideological movement(and its manifestations)originally articulated as
intermediate technology by the economist DR Frnst friedriceFritz Schumacher in his
influential work. small is beautiful. Though the nuance of appropriate technology vary
between fields and applications, it is generally Recognised as encompassing technological
choice and application that is small scale decentralized labour-intensive energy-efficient,
environmentally sound and locally controlled. Both Schumacher and many modern-day
proponents of appropriate technology as emphasize the technology as people cantered.
4. labour cost reduction:It would be difficult to find a small business or start-up these days that is not
concerned with labour cost. Whether its a standard 40 hours a week or overtime thats
driving up costs there are ways to helps with the pain. We though Wed put together or list
of some examples that we think illustrate the best ways reduce direct labour costs.
5. Market development:Strategy targets non-buying costumer in currently targeted segments in also targets
new customers in new segments.
Market development strategy entails expanding the potential market through new
users are new uses. New users can be defend as new geographic segments. New
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demographic segments. new institutional segments or new psychographic segments.
Another way is to expand sales through uses for the product.
6. product line extension:is the use of an established products brand name for a new item in the same
product category extensions occur when a company introduces additional items in the
same product category under the same brand name such as new flavours , colours, added
ingredients , packing size , this is as opposed to brand extension which is a new product
in a totally different product category. Line extension occurs when the company lengthens
its product line beyond is current range. The company can extend its product line down
market stretch.
Profit maximization the marginal approach:To obtain the profit maximizing output quantity, we start by recognizing that profit
is eqal to total revenue (TR) minus total cost (TC) given actable of cost and revenue at
each quantity, we can either compute equation or plot the data directly on graph ,finding
the profit maximizing out put is an smile as finding the out put and at which profit
reaches its maximum that is represented by output Qin the diagram.
There are two graphical ways of determining that Q is optimal. firstly we see that the
profit curve is at its maximum at this point (A) second we see at the point (B) that the
tangent on the total cost curve (TC) is parallel to the total revenue curve (TR). The
surplus of revenue net of cost (BC) is the greatest.
Profit maximization:-
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The total approach if total revenue and total cost figures are difficult to procure.
This method may also use for each unit sold, marginal profit equal marginal revenue
minus marginal profit negative. Marginal revenue equal marginal cost marginal profit
since total profit increase when marginal profit is positive and total profit deceases when
marginal profit is negative , it most reach a maximum where marginal cost is zero or
where cost equal marginal cost marginal revenue.
This is because the as collected positive profit up until the intersection of MR and MC.
Objective of the profit maximization:A firm objective is the maximization of the expected present value
following types are
1) The expression does not quit have the same emotional impact of profit maximization
2)
3)
4)
5)
even through it means essentially the same thing.

Explain why economic profit is pften imposiable to measure.
Explain the principal agent problem
Defined fixed cost, marginal revenue product
Comute marginal revenue product when given marginal revenue and marginal
product.
6) When given data on out put, marginal revenue and marginal cost determine which
7)
level output maximize profit.

When give data on level of input, marginal revenue product and marginal resource
cost determined the level of in put that maximize profit

8) Show how the two ways to maximization profit uses the information from the three
constraints firm faces
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CHAPTER 2
RESEARCH DESIGN
2.1 Introduction
The research has to prepare appropriate design. After formulation of hypothesis so
that hypothesis can be lasted the reaches design guide the researches for collection of
relevant data. with maximum expeditor of effort time and money.
2.2 Research meaning
Research design is conceptual structure with in which
researches would be
conducted the research

It inform, what, where,how when by what means a research study is to be
conducted.
Definition:- sellic and others
A research design is the arrangement of condition for collection and analysis of
data in a manner that aims to combine relevance to the research purpose with economy in
procedure
2.3 Title of the study.
The study on profit maximization at vaishnavi co-co product.
2.4 Statement of the problem:-
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Profit is a one of the main objective of the industries major focus to make profit ,
but it is not easy task for industries in recent days because raising of computation
economic factor and external factors which not leave the industry to raise the profit the
inefficient management.lower managerial efficiency. Higher operating cost lower return
on investment . which are the major barrier for industry maximization the profit so the
study focus to indentify this factors.
2.5 objectives of the study

1. To study overall performance of industry
2. To know the current profitability of industry
3. To study the operating efficiency of industry
4. To achieve the stated objectives
5 . To provide the appropriate suggestion for the finding.
2.6 scope of the study.
This study helps to businessman to peruse their own interest and also serves and
the interest of society. It is assumed that when individual when recourse are efficiently
utilized maximum profit is achieved.
This study influence to take decision and it will help to measure the strength of
factory to move take new project relates to business the main objective of study where put
in to partial and theoritical aspect of study in real life experience.
2.7 limitation of study
Then there is certain limitation like
1) The study is limited to the extent of available data
2) Time limit is one of the constraints
3) The study is limited only To vaishnavi coco product factory Tiptur.
2.8 sources of data meaning
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Data collection refers to the assembling for the purpose of particularly
investigation of entirely new data presumably not already available in published sources.
Collection of data includes,
a) Primary data
b) Secondary data
a) Primary data- the data is collected from first time. It is original information gathered
for a specific purpose and provides up to date accurate and relevant information. It was
collected to the personal interview with the senior officer of the vaishnavi co-co product
industry. It is obtained by face to face interaction.
b) Secondary data: - These data are available for ready and reanalyzed has they were
previously meant for another purpose.
The data was collected by journal , industry profiles, criteria in the field of financial
packages and also bank reports like,
Financial statements
Annual reports
Balance sheets.
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2.9 chapter scheme

Chapter 1
Introduction
This chapter deals with the introduction and information about profit
maximization.
Chapter2
Research design
This chapter deals with the research, research design, title, statement of the
problem, scope of the study, objective research methodology, limitation of the
study.
Chapter-3
Company profile
This chapter deals with the introduction of the industry service, full information
about vaishnavi co-co product.
Chapter4
Data analysis and interpretation
This chapter explains about the analysis and interpretation of the topic of
researcher.
Chapter 5
Finding, suggestion and conclusion
This chapter explains the findings from our study what we done in research on the
basis of that we can make conclusion and made suggestion to rectify the loop
holes of the industry
Bibliography
Annexure
CHAPTER :3
A. Industrial profile
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3.1 Introduction to coconut:
The Coconut palm (cocos nucifera), is a number of family Arecaceae (palm
family). It is the only accepted species in the genus Cocos. The term coconut can refer
to the entire coconut palm, the seed, or the fruit, which, botanically, is a drupe, not a nut.
The spelling cocoanut is an archaic form of the word. The term is derived from 16 thcentury Portuguese and Spanish coco, meaning head or skull. From the three
indentation on the coconut shell that resemble facial features.
Found throughout the tropic and subtropics area, the coconut is known for its great
versatility as seen in the many uses of its different parts. coconuts are part of the daily
diets of many people. Coconuts are different from any other fruits because they contain a
large quantity of water and when immature they are known as tender-nuts or jelly-nuts
and may be harvested for drinking. When mature, they still contain some water and can
be used as seed nuts or processed to give oil from the kernel, charcoal from the hard shell
and coir from the fibrous husk. The endosperm is initially in its nuclear phase suspended
within the coconut water. As development continues, cellular layers of endosperm deposit
along the walls of the coconut, becoming the edible coconut flesh. When dried, the
coconut flesh is called copra. The oil and milk derived from it are commonly used in
cooking and frying: coconut water within is a refreshing drink. The husks and leaves can
be used as material to make a variety of products for furnishing and decorating. It also has
cultural and religious significance in many societies that use it.
Plant
Cocos nucifera is a large palm, growing up to 30m(98ft) tall, with pinnate leaves
4-6m( 13-20ft) long, and pinnae 60-90cm long: old leaves break away cleanly, leaving
the trunk smooth. Coconuts are generally classified into two general types: tall and
dwarf. On very fertile land, a tall coconut palm tree can yield up to 75 fruits per year, but
more often yields less than 30, mainly due to poor cultural practices. In recent years,
improvements in cultivation practices and breeding have produced coconut trees that can
yield more.
Coconut Water
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Cocount Water serves as a suspension for the endosperm of the coconut during its
nuclear phase of development . Later, the endosperm matures and deposits on to the
coconut rind during the cellular phase.
Coconut Water contains sugar, dietary fiber, proteins, antioxidants, vitamins, and
minerals, and provides an isotonic electrolyte balance. It is consumed as asports drink.
Mature fruits have significantly less liquid than young, immature crring spoilage.
Coconut water can be fermented to produce coconut vinegar .
Coconut milk, not to be confused with coconut water, is obtained primarily by

extracting juice by pressing the grated coconuts white kernel or by passing hot water or
milk through grated coconut, which extracts the oil and aromatic compounds. It has a fat
content around 17% When refrigerated and left to set, Coconut cream will rise to the top
and separate from the milk. The milk can be used to produce virgin coconut oil by
controlled heating and removal of the oil fraction.
Coconut oil
Another byproduct of the coconut is coconut oil. It is commonly used in cooking,
especially for frying . it can be used in liquid form as would other vegetable oils , or in
solid form as would butter or lard
.
The Philippines are usually used in making main dishes, refreshments and
desserts. Coconut juice is also a popular drink in the country. In the Philippines,
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particularly cebu, rice is wrapped in coconut leaves for cooking and subsequently storage:
these packets are called puso.
Coconut milk, Known as gata, and grated coconut flakes are used in the
preparation of dishes such as laing, ginataan, bibingka, ube halyard, pitsi-pitsi, palitaw,
bukopie and more. Coconut jam is made by mixing muscovite sugar with coconut milk.
Coconut sport fruits are also harvested. One such variety
of coconut is known
asmacapuno. Its meat is Sweetened labeled as gelatinous mutant coconut. Coconut

water can be fermented to make a different product-nata de coco (coconut gel).
Vietnam
In vietnam, coconut is grown mainly in Ben Tre province, often called the land of
the coconut. It Is used to make coconut candy, caramel, and, Coconut juice and Coconut
milk are used, especially in vietnams southern style of cooking, including Kho and che.
Coir picture
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Copra
Copra is the dried meat of the seed and after processing produces coconut oil and
coconut meal. Coconut oil, aside from being used in cooking as an ingredient and for
frying, is used in soaps, cosmetics, hair oil, and massage oil. Coconut oil is also a main
ingredient in Ayurvedic
oils . In vanutu coconut palms for copra production are
generally spaced 9 meters apart, allowing a tree density of 100- 160 trees per hectare.
It provides employment and perhaps the only source of livelihood to tens of
thousands of people. The importance of the coconut as a source of food is indeed
overwhelming. In India, coconut is consumed in the form of tender nuts raw kernel, copra
, coconut oil and desiccated coconut. Since dish made from the coconut furnish fat protein
and some vitamins, they counter balance some of the deficiencies inherent in the
predominantly starchy foods consumed in the countries concerned. Some of countries
derive substantial revenue from the coconut industry. In India, Coir products exported
abroad earn the much needed foreign exchange.
3.2 Dispersal of the coconut in the world:Having originated at some place in south East Asia, The coconut Would now
appear to have moved eastwards the pacific and further into America. Towards the west it
moved to India and Madagascar over the calm tropical waters the west it moved to India
and Madagascar over the calm tropical waters. Although it is often referred to as an
ocean going nut due to its capacity to float and to germinate even after floating in sea
water for 110 days. The possibility of its dispersal through the agency of water lost their
viability after several days, due to infiltration of salt water in to husk. Therefore, the
agency of man must also have been responsible to a large extent to its introduction and
spread.
This is significant from the fact that the Spaniards introduced it into the West
Indies and in the southern shores if the Caribbean Sea. The Portuguese introduced it into
Bahia and other part of brazil Polynesian seafarers spread it to the different islands of the
pacific, the Arabs disseminated it to the African coast and the Tamils together With the
mariners of the Bengal coast distributed it in to the lands of the Indian ocean Livelihood
to about ten million people in India.
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Coconut contributed over Rs. 7000 crores annually to the national GDP and
earns Rs.250 crores of foreign exchange by exports of coir products. Coconut is grown in
more than 80 countries of the world and in India, cultivated under varying soil and
climate in 17 states and 3 union territories.
The present (1997-98) area under coconut in the country was 1.9 million and the
production as reached to the level of 13 billion nuts.
3.3 World scenario: During independence, India ranked 3rd In the World with a production of 3 billion
nuts.
During 70 the position of India dropped to 5th
But the situation improved rapidly after formation of the coconut development
board in 1981.
Our country climed back to the 3rd
Position again mid 80.
Four years back 91995-960 India became the largest producer of coconut in the
World.
Although coconut id grown in more than 80 countries Philippines,
Indonesia and Srilanka contributed About 78 percent of the World production.
At present India Contributes 26.06 percent is the Worlds shares in area.
3.4 progress of coconut production :The production of coconut was 3.28 billion nuts 1950-51.
In the last four and half decades, production of coconut increased four times and
reached to the levels of 13.09 billion nuts in 1997-98.

Along with production the productivity has also increased form 5238
Nuts per ha (index100) to 6869 nuts per ha (index 131.7) during the same period.
From 1981 development programmers assumed at new dimension.
The trust area included creation of permanent production potential, stepping up
productivity , developing processing technologies for product diversification and
improving marker situation.

Along With traditional southern states CDB also extended activities to the semi
traditional (Orissa, Assam, Bhopal, Tripura, Andaman and Goa etc) and eco
coconut (Manipur, Nagaland, Bihar, Gujarat, M.P, Rajasthan etc) areas.
3.5 Multiple uses of coconut palm:Leaves:
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Coconut leaves are plaited and used for thatching houses for covering retting pits,
making partition.
Walls in separating different lots of husks retted in linear trenches, for making
baskets etc
Plaited leaves are also made into several types of head gear and are worn by poor
men and women while out in the field.

UN plaited coconut leaves are also used for shading seedlings, mulching nursery
beds and for fencing, etc.

The dry leaflets are tied into small bundles a and used in villages as country torch
in night.
Midribs of leaves:The midribs of leaves are utilized for making brooms, baskets, fish traps etc petioles,
bunch stalks, stipulates, etc these are mostly used as fuel.
Trunk;
The trunks of old coconut trees are utilized as timber for house construction.
The equality of the timbers is improved if it is soaked in saline water for some
time
Edible parts;The apple or cotyledon developing during germination and the tender bud are
delicacies.
The tender husks of some varieties are edible and are sometimes pickled.
3.6 Investment Opportunities;
Business Opportunities in coconut;
Establishment of coconut nursery.
Development of coconut farm.
Supply of coconut farming tools, equipments, machineries and other implements.
Establishment of coco-based product processing/production plants.
Establishment of coconut post harvesting facility.
Exportation of coco fiber, peat and other raw coco products. Retailing of coco
based food products.
3.7 COCONUT DEVELOPMENT BOARD (CBD)
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CBD is statutory body established under the ministry of agriculture, government of
India for the integrated development of coconut cultivation and industry in the country
with focus on productivity increase and product diversification.
Mandate;
CBD is statutory body established by the government of India for the integrated
development of coconut production and utilization in the country with focus on
productivity increase and product diversification. the board Which came into existence on
12-1-1981, function under the administrative control of the ministry of agriculture,
government of india , with its headquarters at kochi in kerala and regional office at
Bangalore in Karnataka. Chennai in tamilnadu and Guwahati in Assam. There are 6 state
centers situated Bhuvaneswar in Orissa, Calcutta in west Bengal, Patna in Bihar, Thane in
Maharashtra, Hyderabad in Andrapradesh and port Bihar in the union territory of
Andaman and nicobar islands. The board has established 9 demonstrations cum seed
production (DSP) farms in different locations of the country and now 7 farms are
maintained . A market development cum information center has established in Delhi. The
board has set up a technology development center at vazhakulam near Alluvia in Kerala.
3.8 Function of the board:
Adopting measures for the development of coconut industry, inter alia.

Imparting technical advice to those engaged in coconut cultivation and industry.
providing financial and other assistance for the expansion of area under coconut.
Encouraging adoption of modern technologies for processing of coconut and its
products.
Adopting measures to get incentive prices for coconut and its products.
Recommending measures for regulating imports and exports of coconut and its
products.
Recommending measures for improving marketing of coconut and its products.
Fixing grades, Specifications and standards for coconut and its products.
Financing suitable schemes to increase the production of coconut and to improve
the quality and yield of coconut.

Assisting, encouraging, promoting and financing agricultural, technological,
Industrial or economic research on coconut and its products.

Collecting statistics on coconut and its products and publishing them.
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Undertaking publicity activities and publishing books and periodicals on coconut
and its products.

With a view to accomplishing the objectives envisaged under the act, the board
has been formulating and implementing various schemes since its inception.
3.9 About coconut industry in India

After being in the third spot for a long period, India has emerged as worlds largest
coconut development board. India pushed Indonesia and Philippines to the second and
third spots respectively to achieve this fat said, CDB chairperson Minnie Mathew.
Minnie Matthew said coconut production in the country has increased from 1481
crores nuts in 2005-06 to 1584 crores nuts in 2006-2007, while Indonesia production
which has 1509 crores nuts in 2002 slipped to 1498 crores nuts in 2006-2007. Coconut
production in Philippines fell from 1406 crores coconuts in 2002 to 1260 crores coconuts
in 2006-2007. Good monsoon in india helped increase production while tsunami effect in
coconut producing countries led to fall in production there. Productivity has also shown
an upward trend from 7608 nuts per hectare 2005-2006 to 8165 nuts in 8165 nuts 200607. Kerala, Tamilnadu and Karnataka account for 90.9 percent of the area and 91.13
percent of the production in country she said.
Kerala produce 6951 nuts per 5 hectare she said. Copra production is estimated at 7.5
lakh tones per annum. Coconut thus makes a contribution of approximately Rs .8000
crores to the GDP and Rs. 650 crores to the exports earning of the country, provides
direct and indirect employment to more than 10 million people and provides raw
materials for nearly 15000 coir processing units she said.
3.10 production and productivity in India since independence:
Area under coconuts as well as production has been showing a steady incerese
during the last five decades area under coconut was 0.63 million ha during 1950-
51 and increased to 1.91 million ha during 1998-99.

During the same period production increased from 3282 million nuts to 14925
million nuts and productivity from 5238 nuts/ha to n7821 nuts/ha. Growth over
the period 1950-51 1998-99 was 204.58% in area in production and 49.31% in
productivity.
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The tremendous increase in area, production and productivity during the period
can be attributed to remunerative price, availability of improved inputs including
quality planting materials and the results of developmental work initiated by the
coconut development board.
3.11 Strength of Indian coconut industry:
One of the leading producers of coconuts in the world processing 13 billion nuts
per annum.
Coconut area distributed in states and 3 union territories under different agro
climatic conditions.
3000 years tradition in coconut cultivation.
Premier coir manufacturing country in the world.
producer of best grade milling copra in the world yielding high grade coconut oil
known for its aroma and flavor

Large number of farmers co-operative societies in primary processing and
marketing.
Government agencies such as kerafed state trading corporation, kerala state
marketing federation in manufacturing and marketing of branded coconut oil
small packs.
Hundreds of reputed and established private firms in manufacturing and marketing
of various coconut products including branded coconut oil in a small packs.

Wide range of coconut products both edible and non edible available for exports.
.Technical knowhow and trained manpower for the manufacture of various
coconut based products.

Availability of research support by reputed research organization
CSIR,ICAR AND DRDO.

Good number of cultivars/varieties having specific nut characteristics
3.12 Coconut products;

1)
2)
3)
4)
5)
6)
7)
8)
9)
Tender coconut water.

Copra.
Coconut cake.
Raw kernel.
Coconut toddy.
Coconut wood based products.
Coconut leaves.
Coconut shell based products
Coir pith.
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such as

Trust areas;
Increasing the production of quality planting material.

Creating future production potential by bringing more area under coconut.
Improving productivity of existing coconut holdings.
Integrated management of major pests and diseases.
Strengthening coconut industry by promoting product diversification and by
product utilization.
Achievements of coconut development board;

The progress of the the Indian coconut sector during the last two decades can be
classified into three distinct categories. First is the progress achieved in extending the
cultivation of the crop in more ares both in traditional and non- traditional areas. Second
is the increase in area, production and productivity of coconut in the country with the
regress in the consumption of coconut oil in both edible and non edible sector which
warranted the need for the development of board based processing technologies for the
sustainable growth of the industry. Third are the problems of low I income from the
coconut holdings due to price
Fluctuations, decline in the prices of coconut and its products which necessitated
the need for the development of appropriate coconut based farming systems to enhance
the farm level income.
The stiff import duties imposed on the edible oils and restricted import of the
coconut products played an important role in keeping the domestic price high. Hence the
structural rigidities in the coconut industry have been keeping a hold on its performance.
The industry has not able to unleash its true potential mainly because of its oil driven
market. However by realizing the imperative need to become competitive, the industry is
now undergoing modernization, product diversification and byproduct utilization and
restructuring process. Consumer demands for varied high value coconut products are
tremendously increasing and hence the domestic industries have become vibrant. This
intern would help make the industry globally competitive.
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Consequent to the liberalization of the Indian economy, the domestic industry
has not been catching up commensuration with the growth of other world leader like
Philippines, Indonesia, Thailland and srilanka. However new vistas could be opened up in
value addition and products development due to the timely interventios and concerted
efforts of the organization like coconut development board, central plantation crops
research institute, central food technological research institute, defense food research
loboratory, regional research laboratory, SAUs etc. by development and infusion of
appropriate technologies which have resulted in value addition in coconut and emergence
of variety of products in edible and non edible sector.
The economic globalization has made possible the integration of various regional
markets into a world market encompassing the entire globe within its sphere. New
coconut products from elsewhere in the world have been found prominent place in the
products profiles of the food chain markets in the country. In pursuit of making the Indian
coconut products accessible to consumers across the world, there have been significant
changes in the domestic markets in term of products developments and deep market
integration. Viable processing technologies are now indigenously available in the country
for manufacture of varied products based on coconut kernel, coconut water, husk, shell
and coconut stem. The potential of coconut palm as a source of renewable energy is also
being recognized.
The emphasis given by the coconut development board on evolving technologies
for the development of new value added products has yielded result and the product
diversification and by products utilization has gained momentum in the recent past.
Various research programmers sponsored by the board through the premier research
institutions in the country led to the development of new technologies for the manufacture
of coconut cream, spray dried coconut milk powder, preserved and packed tender water
and coconut based vinegar.
The commercialization of these technologies has gained momentum consequent
to the launching of technology mission on coconut in 2001 many processing units have
been established in different parts of the country for the commercial production of
products with the technologies so developed.
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Accelerated efforts of market promotion and products awareness have fuelled the
place of commercialization.
Now the coconut economy of india is in a convenient status. India accounts for
22.34 percent of the Worlds coconut trade. Currently the crop is grown in 1.91 million ha
with an annual production of nearly 13000 million nuts copra processing, coconut oil
extraction and coir manufacturing are the traditional coconut based industries in the
country. The price of coconut in the country is dependent on the prevailing price of
coconut oil which is characterized by recurring violent fluctuations.
The behavior of coconut oil price is relatively dependent on overall supply of oil
and fats in the country . The fluctuation in the price of the coconut oil simultaneously
reflects on the price of coconut. The volatile price situation often ends in the negligence
of the coconut gardens, leading to attack of pests and diseases and low productivity. Of
the range of ways promoting cost effective coconut based farming system, product
diversification and value addition play a crucial role in the reorienting and engineering
the Indian coconut industry cost effective and globally competitive.
The coconut development board has been playing pivotal role in promoting viable
coconut based farming system, on farm processing and products development. The
production and marketing of value added products have started attracting commercial
interest and the situation brought rejuvenation of health benefits of coconut oil and tender
coconut water have attributed a stimulating effect on the less dependency of coconut oil
driven coconut economy.
The concerted efforts of the board in enhancing farm level income through
productivity improvement and other production measures, product diversification and
subsequent demand creation for the new products have resulted in a dynamic push to the
industry for its sustained growth ( Thomas Mathew.2004). Thus the board has by now
rendered yeomen service to the cause of the coconut industry.
There has been a well defined network in the country to undertake the R and D
of coconut. The state agricultural universities, ICAR institutes, agriculture/ horticulture
department of states? UTs organizations like NAFED, Kerafed and market fed etc and
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private institutions contribute to the pursuit of the research and n development process of
coconut in the county.
Domestication
Hugh C. Harries has done the most extensive work tracing the probable trajectory
of cultivation for cocos nucifera. He notes that the usual trend for cultivated plants
human selection increasing the number or size of the edible parts- makes little sense for
coconuts, Which are already large fruited. Instead size, but for thinner husks and
increased volume of endosperm, the soild meat or liquid water that provides the fruit
its food value. Although these modifications for domestication would reduce the fruits
ability to float, this ability would be irrelevant to a cultivated population. Among modern
C. nucifera, notes two major types or variants; a thick- husked, angular fruit which he
calls niu kafa, after its Polynesian name, and a thin-husked, spherical fruit with a higher
proportion of endosperm, called niu vai.
Harriers suggest that these two variants reflect a
trend of cultivation in C.
nucifera: the first coconuts were of the niu kafa type, with thick husks to protect the seed,
an angular, highly ridged shape to promote buoyancy during ocean dispersal, and a
pointed base that allowed fruits to dig into the sand, preventing them from being washed
away during germination on a new island. As early human communities began to harvest
coconut for eating and planting, they (perhaps unintentionally) selected for a larger
endosperm to husk ratio and a broader, spherical base, which rendered the fruit usefull as
a cup or bowl, the creating the viu vai type.
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The decreased buoyancy and increased fragility of this spherical, thin-husked
fruit would not matter for a species that had started to be dispersed by humans and grown
in plantations. Harriess adoption of the Polynesian
Domestication
Hugh C. Harries has done the most extensive work tracing the probable
trajectory of cultivation for Cocos nucifera. He notes that the usual trend for cultivated
plants human selection increasing the number or size of the edible parts-makes little
sense for coconuts, which are already large-fruited. Instead, he suggests that human
cultivation of the coconut selected, not for larger size, but for thinner husks and increased
volume of endosperm, the solid meat or liquid water that provides the fruit its food
value.
Athough these modifications for domestication would reduce the fruit, ability to float, this
ability would be irrelevant to a cultivated population.
Among modern C.nucifera, notes two major types or variants: a thick-husked,
angular fruit which he calls niu kafa,after its Polynesian name, and a thin-husked,
spherical fruit with a higher propotion of endosperm, called niu vai.
Harries suggest that these two variants reflect a trend of cultivation in C. nucifera:
the first coconuts were of the niu kafa type, with thick husks to protect the seed, an
angular, highly ridged shape to promote buoyancy during ocean dispersal, and a pointed
base that allowed fruits to dig into the sand, preventing them from being washed away
during germination on a new island. As early human communities began to harvest
coconuts for eating ana planting, they (perhaps unintentionally) selected for a larger
endosperm to husk ratio and a broader, spherical base, which rendered the fruit useful as a
cup or bowl, the creating the niu vai type.
The decreased buoyancy and increased fragility of this spherical, thin husked fruit
would not matter for a species that had started to be dispersed by humans and grown in
plantations.Harries adoption of polynesian terms niu vai has now passed into general
scientific discourse, and his hypothesis is generally acceptedterms niu kafa and niu vai
has now passed into general scientific discourse, and his hypothesis is generally accepted.
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Drift models based on wind and ocean currents have shown that coconuts could
not have drifted across the pacific unaided . This provides some circumstantial evidence
that Austronesian peoples carried coconuts across the ocean and that they could not have
dispersed worldwide without human agency. More recently, genomic analysis of
cultivated coconut (Cocos nucifera L) has shed light on the movements of Austronesian
peoples. By examining 10 microsatelite loci, researches found two genetically distinct
subpopulations of coconut- one originating in the Indian Ocean, the other in the pacific
Ocean. However, admixture, the transfer of genetic material, evidently occurred between
the two populations. Given that coconuts are ideally suited for Ocean dispersal,
individuals from one population possibly could have floated to the other. However, the
locations of the admixture events are limited to Madagascar and coastal east Africa, and
exclude the Seychelles. This pattern coincides with the known trade routes of
Austronesian sailors. Additionally, a genetically distinct subpopulation of coconut on the
pacific coast of Latin America has undertgone a genetic bottleneck resulting from a
founder effect; however, its ancestral population is the pacific coconut, which suggests
Austronesian peoples may have sailed as far east as the Americas
Distribution
The coconut has spread across much of the tropics, probably aided in many cases
by seafaring people. Coconut fruit in the wild are light, buoyant and highly water
resistant, and evolved to disperse significant distances via marine currents.
Specimens have been collected from the sea as far north as Norway. In the
Hawaiian Islands, the cocnuts is regarded as a Polynesian introduction, first brought to
the islands by early Polynesian voyagers from their homelands in Oceania. They have
been found in the caribben and the
Atlantic coasts of Africa and south America for less than 500 years, but evidence
of their presence on the pacific coast of south America predates Christophert Columbuss
arrival in the Americas. They are now almost ubiquitous between 26 N and 26 s except
for the interiors of Africa and South America.
Natural habitat
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Coconut germinating on Black sand Beach, Island of Hawaii

The coconut palm thrives on sandy soils and is highly tolerant of salinity. It prefers
areas with abundant sunlight and regular rainfall(1500 mm to 2500 mm annually), which
makes colonizsing shorelines of the tropics relatively straightforward. Coconut also need
high humidity (70-80%+) for optimum growth, which is why they are rarely seen in
areas with low humidity, like the southeastern Mediterranean or Andalusia, even where
temperatures are high enough (regulary above 24 C or 75.2 F).
Coconut palms require warm conditions for successful growth, and are intolerant
of cold weather. Optimum growth is with a mean annual temperature of 27 c( 81 F), and
growth is reduced below 21C (70F).
Some seasonal variation is tolerated, with good growth where mean summer
temperatures are between 28 and 37C (82 and 99 F), and survival and long as winter
temperatures are above 412 C (39-54F): they will survive brief drops to 0 C(32 F).
Severe frost is usually fatal, although they have been Known to recover from
temperatures of -4 C (25 F). they may grow but not fruit properly in areas with
insufficient warmth, such as Bermuda.
The conditions required for coconut trees to grow without any care are;
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Mean daily temperature above 12-13 c (53.6-55.4 F) every day of the year
Mean annual rainfall above 1000 mm (39.37in)
No or very little overhead canopy, since even small trees require direct sun
The main limiting factor for most locations which satisfy the rainfall and
temperature requirements is canopy growth, except those locations near coastlines , where
the sandy soil and salt spray limit the growth of most other trees.
Diseases :Coconuts are susceptible to the Phytoplasma
disease lethal yellowing. One
recently selected cultivar, the Maypan , has been bred for resistance to this disease.
Pests:The coconut palm is damaged by the larvae of many Lepidoptera (butterfly and moth)
species which feed on it, including Batrachedra spp: B arenosella, B ariloqua( feeds
exclusively on C. nucifera), B. mathesoni (feeds exclusively on C. nucifera), and B.
nuciferae. Brontispa longissima (coconut leaf beetle) feeds on young leaves, and damages
a seedling and mature coconut palms. In 2007, the Philippines imposed a quarantine in
metro manila and 26 provinces to stop the spread of the pest and protect the$ 800 million
Philippine coconut industry. The fruit may also be damaged by eriophyid coconut mites
(Eriophyes guerreonis). This mite infests coconut plantations, and is devastating : it can
destroy up to 90% of coconut production. The immature seeds are infested and desapped
by larvae staying in the portion covered by the perianth of the immature seed; the seeds
then drop off or survive deformed. Spraying with wettable sulfur 0.4% or with neembased pesticides can give some relief, but is cumbersome and labor intensive.
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In kerala, the main coconut pests are the coconut mite , the rhinoceros beetle, the
red palm weevil ad the coconut leaf caterpillar. Research on this topic has as of 2009
produced no results, and researchers from the kerala Agricultural University and the
Central plantation Crop Research Institute, Kasaragode are still searching for a cure . The
Krishi Vignan Kendra , Kannur under kerala Agricultural University has developed an
innovative extension approach called compact area group approach (CAGA) to combat
coconut mites.
Cultivation
Country
Production
Philippines
19,500,000
Indonesia
15,540,000
India
10,824,100
Brazil
2,759,044
Sri Lanka
2,200,000
Thailand
1,721,640
Mexico
1,246,400
Vietnam
1,086,000
Papua New Guinea
677,000
Malaysia
555,120
Tanzania
370,000
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Coconut palms are grown in more than 80 countries of the World, with a total
production of 61 million tones per year. Coconut trees are very hard to establish in dry
climates, and cannot grow there without frequent irrigation; in drought conditions, the
new leaves do not open well, and older leaves may become desiccated ; fruit also tends to
be shed.
The extent of cultivation in the tropics is threatening a number of habits, such as
mangroves; as example of such damage to an ecoregion is in the petenes mangroves of
the Yucatan.
PART B
COMPANY PROFILE
1)
2)
3)
4)
Name of the unit

Constitution
Name of proprietary
Location
: M/s vaishnavi coco product

: proprietary
: Sri H. r Hemachandra
: Katha no.3151 annapura, village
Tiptur- 572202
5) Nature of activity
: manufacturer of desiccated coconut powder
Introduction
M/s. vaishnavi coco products situated by no. 9/2 A Annapura post.
Tiptur taluk, Tumkur district. The main object is to promote the industry by intending
to food processing desiccated coco powder. Fast moving consumable products. The
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promoter of this unit has got 22 years experience in this line of business activity . Now a
days processed food is commonly used for serving meals . Even in homes. Hotels etc..
are of consumable type product 6 band cheaper which will meat the demand of fast
growing population in country. And coconuts required to satisfy the Indian market. But
installed machinery in factory are old and become scrap. Now the proprietor wants to
expand and modernize is factory./ They wants to installed modernized machineries like
automatic shifter, conveyor. New type of new mill. Coconut broken machine. Automatic
belt conveyer and chain dryer to produce good quality desiccated coconut powder.
Desiccated co-co powder is a good processing industry coming under thrust sector as
per government policy and in the priority sector in funding. Product availability and
product requirement prevailes . But these two aspects does not meat ends.
Promoters backgrounds:
H. R Hemachandra
The promoter of this unit SRI H. R. Hemachandra . he is having a 20 years
good experience in trading in coconut copra. He has worked with the agriculturist and
various establishment of other field.
He started now desiccated coconut industry in sy no.9/2 A Annapura post .
Tiptur taluk, Tumkur district.
The promoter is also engaged in social activities having good relationship with
public.
He has got wide network with local market are and outside area send to the products.
And earned good profit from the business.
He has established his name his name in the field of industry.
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Organization structure:Proprietor
manager
Accountan
t
Accounta
n
Accounta
nt
Accountant
supervisor
100 labour
PLANT AND MACHINERY SCHEDUEL
SL
particular
Quantity
Amount
no
1
Chan dryer
1 num
23,26,120.00
Coconut broken machinery Ganesh 8num
10,44,480.00
Israth enterprises Coonoor (TN)

2
industries Banglore pin mill 524

1,92,400.00
model with pully and accessory
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Working
manager
Convey system for shofting drive 1num
3,40,500.00
powder ti shifter 50 feet with M or &

gear
box Associated
Fabricators.
Karungal palyam
4
Belt conveyer from pin- Mill to dryer
1 set
1,42,800.00
Streaming And bleaching equipments 1 set
4,90,060.00
Effluent treatment plant
1,50,000.00
Associated
fabricators,
Karugal
palyam.
Total
46,86,360.0
Assumptions :The assumption in the preparation of profitability and fund flow statement are:
1. 1)Cost as wastage due to unavailable reason is also included in the cost of Raw
material.
2. 2)Conversion cost includes electric city, labor, fiel etc.
3. The term loan disbursement is envisaged at rs.2.23lakes each quarter with holiday
period of six months.
4. The interest on term loan and working capital assumed at 13.5% P A on redusing
daily balance method.
5. Cost of packing are included marketing expenses.
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6. The rate of income tax considered per the rates applicable for the financial year
2010-2011 and calculated as per provisions of the income tax act, 1961.
INFRASTRUCTURE FACILITY:Land and building:The unit is proposed run in own land and building to be constructed at katha
no.3151, Annapura , Halepalya post, Tiptur taluk, Tumkur district. At an estimated cost
of rs 76.46 lakhs.
Location:
The unit is situated in the nearer to tiptur, Tumkur and Banglore. The unit is well
connected to road/railway.
Raw material and consumables:
The raw materials and consumables are indigenous supply available in open market
nearby places abundantly.
Manpower requirement
The requirement manpower are easily available in and around the proposed unit.
Utilities:
The required electrical lighting power is 65 hp and BESCOM, Tiptur has agreed in
principle to sanction the power to the unit.
Water: Water requirement is available locally.
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CHAPTER:4
DATA ANALYSIS AND INTERPRETATION
4.1 Current ratio:This ratio is most commonly used to perform the short term financial analysis. Also
known as the working capital ratio this ratio matches the current assets of the firm to its
current liabilities.
FORMULA:Current ration = Current asset
Current liability
TABLE-4.1
THE TABLE SHOWING CURRENT RATIO
YEARS
CURRENT ASSET CURRENT
CURRENT
LIABILITIES
RATIO
2010-11
20,629,541.22
10,237,512.8
2.01
2011-12
1,11,958,358.27
18,386,531.2
6.09
2012-13
75,021,206.00
34,602,182.52
2.17
2013-14
1,09,822,768.27
41,224,452.96
2.66
2014-15
1,14,036,490.74
39,116,637.49
2.92
Analysis:
the table 4.1 represents that mthe ncurrent ratio of the vaishnavi co-coproducts
industry. in the 2010-11 the the current ratio was 2.01 and again it was increased to
6.09 in the year 2011-12 and in the year 2012-13 it was decreased to 2.17 compare
to previous year and again it was increased to 2.66 in the year 2013-14 and again it
was increased to 2.92 in the year 2014-15
Graph: 4.1
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Graph showing the current ratio
7
6
5
4
6.09
3
2
2.01
1
0
2.17
2010-11
2011-12
2012-13
2.66
2.92
2013-14
2014-15
Ratio
Interpretation
The graph 4.12 indicates that the current ratio of the company. it was variation
from the year to year and more than the standard ratio of 2:1. the current asset double the
current liabilities is considered to be satisfactory
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4.2
Table -2
QUICK RATIO
.
FORMULA:
ratio=
liquid asset
Current liability
TABLE-4.2 QUICK RATIO
TEAR
LIQUID ASSETS
CURRENT
QUICK RATIO
LIABILITIES
2010-11
8,998,100.76
10,237,512.8
0.87
2011-12
87,638,879.5
18,386,531.2
4.77
2012-13
43,952,703.65
34,602,182.52
1.27
2013-14
51,417,745.60
41,224,452.96
1.25
2014-15
79,923,304.95
39,116,637.49
2.04
ANALYSIS:the table 4.2 says that the quick ratio of the company. in the year2010-11 yhe quick ratio
was 0.87 and in the year2011-12 it was increased to 4.77 compare to previous year and it
was decreased to 1.27 in the year2012-13 and again it was decreased to 1.25 in the year
2013-14. but in the year 2014-15 it was increased to2.04 compare to previous year
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Graph 4.2
The graph quick ratio
5
4.5
4
3.5
3
4.77
2.5
2
1.5
2.04
1
0.5
0
1.27
0.87
2010-11
2011-12
2012-13
1.25
2013-14
2014-15
ratio
Interpretation:
From the graph 4.2 we can interpret that the quick ratio was fluctuation from tear to year .
in the year 2010-11,2011-12,2012-13,2013-14,2014-15was more than standard ratio was
satisfactory.
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4.3
ABSOLUTE LIQUIED RATIO

absolute liquid ratio= absolute liquid asst
current liabilities
Absolute liquiedasset=cashinhand+cash at bank+ short term securities
TABLE 4.3
ABSOLUTE LIQUID RATIO
Year
Absolute liquid Current liabilities ratio

ratio asset
2010-11
18,25,183.93
10,237,512.8
0.17
2011-12
55,94,166.95
18,386,531.2
0.30
2012-13
90,83,428.43
34,602,182.52
0.26
2013-14
16,49,675.47
41,224,452.96
0.04
2014-15
82,23,997.25
39,116,637.49
0.21
Analysis
The table 4.3 clears that the absolute liquid ratio for the five financial year of the
vaishnavi co-co products industry.in the 2010-11 the absolute liquied was 0.17 and it was
increased to 0.30 in the year 2011-12 and in the year 2012-13 it was decreased to 0.26
compare to previous year and again it was decreased to 0.04 in the year 2013-14. But in
the year 2014-15 slowly increased to 0.21 compare to 2013-14.
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Page 41
Graph4.3
0.35
0.3
0.25
0.2
0.15
0.1
0.3
0.26
0.21
0.17
0.05
0
0.04
2010-11
2011-12
2012-13
2013-14
2014-15
Ratio
INTERPRETATION:
the grahp 4.3 explains the absolute liquied ratio of the industry. the cash position of the
vary from2010-11 to 2014-15 and it was less than the rule of thumb i.e .0.5
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TABLE 4.4
CURRENT ASSET MOVEMENT OR EFFICIENCY OR ACTIVITY RATIOS:
debtors turn over ratio=
credit sales
average debtors
DEBTOR TURN OVER RATIO
year
credit sales
average debtors
debtor turnover ratio

number of time
2010-11
9,16,90,369.24
4063051.72
22.57
2011-12
44,12,71,845.11
74500918.32
5.92
2012-13
49,73,14,516.82
25299458
19.66
2013-14
49,59,76,218.77
40342396
12.29
2014-15
82,63,88,853.9
49937851.5
16.54
ANALYSIS
The table 4.4 describes that the debtor turnover ratio of the industry. in the vyear
2010-11 was 22.57 times, it was decreased to 5.92 times in the year 2011-12 and in the
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year 2012-13 it was increased to 19.66 times compare to previous year and in the year
2013-14 it was decreased to 12.29 times and but in the year 2014-15 slowly increased to
16.54 times compare to previous year.
GRAP4.4 DEBTOR TURN OVER RATIO
RATIO
25
20
RATIO
15
10
5
0
2010-11
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2011-12
2012-13
Page 44
2013-14
2014-15
INTERPRETATION
from the the graph 4.4 show that the debtors turnover ratio, in the year 2010-11
was higher than four years, because of average debtor was less than other four years.
TABLE4.5 AVERAGE COLLECTION PERIOD

Average collection period=
365
Debtors turnover ratio
Year
365days
Dedtors turn over Numbers of days

ratio
2010-11
365
22.57
16.17
2011-12
365
5.92
61.56
2012-13
365
19.66
18.57
2013-14
365
12.29
29.69
2014-15
365
16.54
22.07
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Analysis:
The table 4.5 says that the average collection period of the company. In the year
2010-11 the average collection was 16.17 days, it was increased to 61.56 days in the year
2011-12 and in the year 2012-13 it was decreased to 18.57 days compare to previous
year. But in the year 2013-14 was slowly increased to 29.09 days compare previous and
in the year 2014-15 it was decreased to 22.07 days compare to 2013-14.
4.5GRAPH :AVERAGE COLLECTION PERIOD
ratio
70
61.56
60
50
ratio
40
29.69
30
20
22.07
18.57
16.17
10
0
2010-11
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2011-12
2012-13
Page 46
2013-14
2014-15
INTERPRETATION:
The graph4.5 depicts that average collection period in the year 2011-12 the debt
collection period was 61.65 days and it was the more than the other years. But in the year
2010-11 was less collection period compare to all the year.
TABLE4.6
WORKING CAPITAL TURNOVER RATIO
Working capital ratio=
sales
Net working capital
Year 2010-11
sales
Net working capital
ratio
2010-11
91,69,03,369.24
1,03,92,028.42
8.82
2011-12
44,12,71,845.11
9,35,71,827.07
4.71
2012-13
49,73,14,516.82
4,04,19,023.48
12.30
2013-14
49,59,76,218.77
6,85,98,315.31
7.23
2014-15
82,63,88,853.9
7,49,19,853.25
11.03
P.A.A.C. TIPTUR
Page 47
Analysis
The table 4.6 indicates that the working capital turnover ratio of the company in
the year 2010-11 was 8.82 times, it was decreased to 4.71 times in the year 2011-12 and
in the year 2012-13 it was increased to 12.30 times, it was decreased to 7.23 times yn the
year 2013-14 compare to previous year and in the year 2014-15 it was increased 11.03
times compare to previous year.
4.6 GRAPH WORKING CAPITAL TURN OVER RATIO
14
12
10
8
Column2
12.3
11.03
6
8.82
7.23
4
4.71
2
0
2010-11
P.A.A.C. TIPTUR
2011-12
2012-13
Page 48
2013-14
2014-15
Interpretation:
The graph 4.6 says that the working capital ratio, in the year 2012-13 was the
utilization working capital was good, production and sales was higher compare to other
years.
TABLE-4.7 FIXED ASSET TURN OVER RATIO

fixed asset turnover ratio=
sales
fixed asset
year
sales
fixed asset
fixed asst turn over

ratio was number of
times
2010-11
9,16,90,369.24
4,33,18,531.31
2.12
2011-12
44,12,71,845.11
5,26,09,503.59
8.39
2012-13
49,73,14,516.82
5,31,61,955.54
9.35
2013-14
49,59,76,218.77
6,68,17,832.35
7.42
P.A.A.C. TIPTUR
Page 49
2014-15
82,63,88,853.9
6,29,53,411.45
13.12
analysis:
the table4.7 explains that the fixed assets turnover ratio of the company in the tear
2010-11 was 2.12 times, it was increased to 8.39 times in the 2011-12 and in the year
2012-13 it was increased to 9.35 times, it was decreased to 7.42 times in the year 2013-14
compare to previous year and in the year 2014-15 it was increased 13.12 times compare
to previous year.
4.7 GRAPH FIXED ASSSET TURN OVER RATIO
P.A.A.C. TIPTUR
Page 50
25
20
15
20.12
10
13.12
5
0
2010-11
8.39
9.35
2011-12
2012-13
7.42
2013-14
2014-15
RATIO
INTERPRETATION
the graph 4.7 represents that the fixed asset turnratio in the year 2014-15
was13.12 times and sales was more than all the year. the companmy fixed assets are
effectively utilized.
P.A.A.C. TIPTUR
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4.8 ANALYSIS OF LONG TERM FINANCIAL POSITION OR TEST OF
SOLVENCY.
proprietary ratio=
shareholders fund
total assets
TABLE 4.8
YEAR
SHAREHOLDERS
TOTAL ASSET
EQUITY RATIO
FUND
2010-11
1,24,34,428
5,38,39,294.98
0.23
2011-12
2,25,70,703.74
14,62,12,456.67
0.15
2012-13
3,06,29,048
9,36,20,982.84
0.32
2013-14
43,86,674
13,54,46,147.66
0.33
2014-15
4,56,37,602.77
13,78,93,264.71
0.55
ANALYSIS
The table 4.8 clarifies that the proprietary ratio for the five financial year of the
company. in the year 2010-11 the equity ratio was the 0.23 and in the year 2011-12
decreased to 0.15 compare to previous year. but in the year 2012-13 it was increased 0.32
compare to previous year and again it was increased to 0.33 in the year2013-14 and it was
increased to 0.55 in the year 2014-15 compare to previous year.
P.A.A.C. TIPTUR
Page 52
4.8GRAPH:
LONG TERM FINANCIAL POSITION OR TEST OF SOLVENCY
0.6
0.5
0.4
0.3
Column2
0.55
0.2
0.1
0.32
0.33
2012-13
2013-14
0.23
0.15
2010-11
2011-12
2014-15
INTERPRETATION
the graph 4.8 clarifies that the proprietary ratio of the company. the ratio
represents the relationship of owners fund to total assets, the amount of share capital
increase from year to year, but decreased in percentage of share capital in total assets.
proprietary ratio was increased in the 2014-15 was 0.55 compare to all the year.
P.A.A.C. TIPTUR
Page 53
TABLE 4.9
DEBT EQUITY RATIO
debt equity ratio=
long term debt

share holders fund
year
long term debt
shareholders fund
debt equity ratio
2010-11
4,14,04,866
1,24,34,428
3.33
2011-12
12,17,27,901
2,25,70,703.74
5.39
2012-13
6,15,31,319
3,06,29,048
2.00
2013-14
8,92,39,968.63
43,86,674
2.03
2014-15
5,96,39,711.15
7,56,37,602.77
0.78
ANALYSIS:
The table 4.9 describe that the debt equity ratio of the company in the year 201011was 3.33, it was increased to 5.39 in the year 2011-12 and in the year 2012-13 it was
decreased to 2.00 and in the year 2013-14, it was increased to 2.03 compare to 2012-13
and it was decreased to 0.78 in the year 2014-15 compare to previous year.
P.A.A.C. TIPTUR
Page 54
4.9 GRAPH :DEBT EQUITY RATIO
5.39
6
5
4
3.33
2.03
2
0.78
1
0
2010-11
2011-12
2012-13
2013-14
2014-15
RATIO
INTERPRETATION:
The graph 4.9 explains that the debt equity ratio of the company and it was
fluctuation from year by year. in the 2014.15 debt equity ratio was 5.39 and it was more
than all the years.
P.A.A.C. TIPTUR
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TABLE:4.10
FIXED ASSET TO NET WORTH
fixed asset to net worth=
fixed asset
100
share holders funds
year
fixed asset
Networth
fixed asset to net

worth
ratios
in
percentages
2010-11
4,33,18,531.31
1,24,34,428
348.37
2011-12
5,26,09,503.59
2,25,70,703.74
233.09
2012-13
5,31,61,955.54
3,06,29,048
173.57
2013-14
6,68,17,832.35
43,86,674
152.33
2014-15
6,29,53,411.45
7,56,37,602.77
83.23
ANALYSIS:
the table 4.10 shows that the fixed assets to net worth for five financial. year of
the company. in the year 2010-11 the proprietory ratio was 348.37% and it was decreased
233.09% in the year 2011-12 compare to previous year and again it was decreased nto
173.57% in the year 2012-13, it was decreased to 152.33% in the 2013-14 compare to
P.A.A.C. TIPTUR
Page 56

previous year and again it was decreased to 80.23%, in the year 2014-15 compare to
previous year.
4.10 GRAPH FIXED ASSETS TO NET WORTH
350
300
250
200
348.37
150
233.09
173.57
100
152.33
83.23
50
0
2010-11
2011-12
2012-13
RATIO
P.A.A.C. TIPTUR
Page 57
2013-14
2014-15
INTERPRETATION:
the graph 4.10 clears that the fixed asset to net worth ratio. in the year 2010-11to
2014-15 the proprietory ratio was the decreasing nature and in the year2013-14 the
company was highly depend on the outsiders for the its financial requirements.
TABLE:4.11
FIXED ASSETS TO TOTAL LONG TERM FUNDS
fixed assewts to total long term fund=
fixed assets
100
total long term fund
YEAR
FIXED ASSET
LONGTERM FIXED ASSET TO

DEBT
TOTAL
LONG
TERM FUNDS IN
%
2010-11
4,33,18,531.31
4,14,04,866
104.62
2011-12
5,26,09,503.59
12,17,27,901
43.22
2012-13
5,31,61,955.54
61,531,319
86.40
2013-14
6,68,17,832.35
8,92,39,968.63
74.87
P.A.A.C. TIPTUR
Page 58
2014-15
6,29,53,411.45
5,96,39,711.15
105.56
ANALYSIS:
the table 4.11 says that the fixed assets to total long term funds ratio of the
company in the year 2010-11 was 104.62%, it was decreased to 43.22% in the year 201112, it was increased to 86.40% in the year 2012-13 and it was decreased to 74.87% in the
year 2013-14 compare to previous year and it was increased to 105.56% in the year 201415 cfompare to previous year.
4.11GRAPH: FIXED ASSETS TOTAL LONG TERM FUND
P.A.A.C. TIPTUR
Page 59

120
105.56
104.62
100
86.4
74.87
80
60
43.22
40
20
0
2010-11
2011-12
2012-13
2013-14
2014-15
RATIO
INTERPRETATION:
the graph 4.11 depicts that the fixed assets to total long term funds ratio of the
company and it was variation from year to year . in the year 2013-14 was the fixed assets
to total long term funds ratio was 100.56% and it was more than all the years.
TABLE 4.12 CURRENT ASSETS TO PROPRIETORS FUNDS
P.A.A.C. TIPTUR
Page 60

current assets to proprietors funds= current asset
100
share holders funds
YEARS
CURENT ASSETS
PROPRIETOR
RATIO IN %
FUNDS
2010-11
2,06,29,541.22
1,24,34,428
165.91
2011-12
11,19,58,358.27
2,25,70,703.74
496.03
2012-13
7,50,21,206.00
3,06,29,048
244.93
2013-14
10,98,22,768.27
43,86,674
250.37
2014-15
11,40,36,490.74
7,56,37,602.77
150.77
ANALYSIS
from the table 4.12 represents that the current assts to proprietors funds for five
years financial years of the vaishnavi coco products industry. in the year 2010-11 the
current assets to proprietors funds ratio was 165.91% and it was increased 496.03% in
the year 2011-12 compare to previous year and in the year 2012-13 it was decreased to
244.93% compare to previous year, it was increased to 250.37% in the year 2013-14 and
it was decreased to 150.77% in the year 2014-15 compare to previous year.
P.A.A.C. TIPTUR
Page 61
GRAPH4.12 CURRENT ASSETS TO PROPRIETORS FUNDS
600
496.03
500
400
300
200
244.93
250.37
165.91
150.77
100
0
2010-11
2011-12
2012-13
2013-14
2014-15
RATIO
INTERPRETATION:
the graph 4.12 clarifies that current asset to proprietrs funds ratio , the company
was share capital are more invited in the current assets.
P.A.A.C. TIPTUR
Page 62
TABLE 4.13
CURRENT ASSETS TO TOTAL ASSET RATIO
current assets to total assets=
current assets
total assets
years
current assets
total assets
ratios in number of
time
2010-11
2,06,29,541.22
5,38,39,294.98
0.38
2011-12
11,19,58,358.27
14,62,12,456.67
0.76
2012-13
7,50,21,206.00
9,36,20,982.84
0.80
2013-14
10,98,22,768.27
13,54,46,147.66
0.81
2014-15
11,40,36,490.74
13,78,93,264.71
0.83
ANALYSIS:
The table 4.13 says that the current assets to total assets ratio for five financial
years of the vaishnavi co-co products industry. in the year 2010-11 the current assets to
total assets ratio was 0.38 times, it was increased 0.76
times in the year 2011-12
compare to previous year and again it was increased to 0.80 times in the year 2012-13
compare to previous year, it was increased to 0.81 times in the year 2013-14 and again it
was increased to 0.83 times in the year 2014-15 compare previous year.
P.A.A.C. TIPTUR
Page 63
GRAPH 4.13 CURRENT ASSETS TO TOTAL ASSETS
0.9
0.76
0.8
0.8
0.81
0.83
2012-13
2013-14
2014-15
0.7
0.6
0.5
0.4
0.38
0.3
0.2
0.1
0
2010-11
2011-12
RATIO
INTERPRETATION:
The graph 4.13 explains that the current assets to total assets ratio, it was the
increasing nature and the current assets also increase from year to year . the company was
more amounts invested in the current assets.
P.A.A.C. TIPTUR
Page 64
4.14 PROFITABILTY RATIOS

GROSS PROFIT RATIO=
GROSS PROFIT
100
Net sales
Year
Gross profit
Net sales
Ratio in%
2010-11
2,52,42,917.52
9,16,90,369.24
27.53
2011-12
1,50,80,746.94
44,12,71,845.11
3.42
2012-13
82,36,949.85
49,73,14,516.82
1.66
2013-14
2,02,16,679.52
49,59,76,218.77
4.07
2014-15
4,77,70,736.9
82,63,88,853.9
5.78
Analysis:
The table 4.14 indicates that the gross profit ratio of the company in the year
2010-11 the gross profit ratio was 27.53%, it was decreased to 3.42% in the year 2011-12
and again it was decreased to 1.66% in the year 2011-12 compare to previous year but in
the 2012-13 it was slowly incresead to 4.07 and again it was increased to 5.78% in the
year 2014-15.
P.A.A.C. TIPTUR
Page 65
4.14GRAPH : PROFITABILITY RATIO
Ratio
30
27.53
25
20
Ratio
15
10
5
0
3.42
2010-11
2011-12
4.07
5.78
1.66
2012-13
2013-14
2014-15
Interpretation:
The graph 4.14 shows that the gross profit ratio of the company, it was the
fluctuating nature and also the company gross profit percentage was very low.
P.A.A.C. TIPTUR
Page 66
4.15 NET PROFIT RATIO

Net profit ratio= Net profit 100
Net sales
TABLE NO 4.15
years
net profit
Net sales
Net profit ratio in %
2010-11
1,20,89,479.52
9,16,90,369.24
13.18
2011-12
1,01,36,274.76
44,12,71,845.11
2.29
2012-13
55,58,344.34
49,73,14,516.82
1.12
2013-14
18,36,40,448.08
49,59,76,218.77
3.70
2014-15
3,14,53,784.9
82,63,88,853.9
3.80
ANALYSIS:
the table 4.15 indicates that the net profit ratio of the company, in the year 201011 the net profit ratio was 13.18%, it was decreased to 2.29% in the year 2012-13 and
again it was decreased to 1.12% in the year 2012-13 compare to previous year. but in the
2013-14 it was slowly increased to 3.70% and again it was increased to 3.80% in the year
2014-15.
P.A.A.C. TIPTUR
Page 67
GRAPH 4.15 NET PROFIT RATIOS
14
13.18
12
10
8
6
3.7
2.29
1.12
2
0
3.8
2010-11
2011-12
2012-13
2013-14
2014-15
PERCENTAGES
INTERPRETATION:
the graph 4.15 says that the net profit ratio of the company, it was the variatio
from year to year and also the company net profit percentage was very low.
P.A.A.C. TIPTUR
Page 68
TABLE 4.16
ANALYSIS OF OVERALL PROFITABILITY
net worth =
net profit
100
share holders funds

RETURN ON SHAREHOLDERS INVESTMENT OR NETWORTH
Year
Netprofit
share holders fund
return on share
holders investment
ratios in%
2010-11
1,20,89,479.52
1,24,34,428
97.22
2011-12
1,01,36,274.76
2,25,70,703.74
44.91
2012-13
55,58,344.34
3,06,29,048
18.15
2013-14
1,83,64,048.08
43,86,674
41.87
2014-15
3,14,53,784.9
7,56,37,602.77
41.58
ANALYSIS
P.A.A.C. TIPTUR
Page 69

the table 4.16 clarifies that the return on share holders investment ratio of the
company, in the year 2010-11 the return on share holders investment ratio was 97.22% ,
it was decreased to 44.91% in the year 2012-13 and again it is decreased to 18.15% in the
year 2012-13 compare to previous year. but in the 2013-14 it is slowly increased to
41.87% and it was decreased to 41.58% in the year 2014-15 compare to previous year.
GRAPH 4.16 RETURN ON SHARE HOLDERS INVESTMENT OR NET

WORTH:
120
100
80
60
97.22
40
44.91
20
41.87
41.58
2013-14
2014-15
18.15
0
2010-11
2011-12
2012-13
PERCENTAGE
INTERPRETATION
P.A.A.C. TIPTUR
Page 70

the graph 4.16 clears that the return on share holders investment ratio of the
company, it was the fluctuatio nature. in the year 2010-11 the return on share holders
investment was 97.22% , it was more than the all the year.
TABLE4.17 : RETURN ON EQUITY CAPITAL

return on equity capital=
net profit after tax
100
equity capital
year
Net profit after tax
equity capital
return on equity
capital ratio in %
2010-11
1,20,89,479.52
97,65,000
123.80
2011-12
1,01,36,274.76
97,65,000
103.8
2012-13
55,58,344.34
97,65,000
56.92
2013-14
1,83,64,048.08
97,65,000
188.05
2014-15
3,14,53,784.9
1,95,30,000
161.05
P.A.A.C. TIPTUR
Page 71

ANALYSIS:
the table 4.17 represent that the return equity capital of the company, in the year
2010-11 was 123.80%, it was decreased to 103.8% in the year 2011-12 compare to
previous year and again it was decreased to 56.82%. but in the year 2012-13 it was
increased to 188.055 compare to previous year and it was decreased to 161.05% compare
to previous year.
GRAPH 4.17
RETURN ON EQUITY CAPITAL:
P.A.A.C. TIPTUR
Page 72
200
180
160
140
120
188.05
100
80
161.05
123.8
103.8
60
40
56.92
20
0
2010-11
2011-12
2012-13
2013-14
2014-15
PERCENTAGE
INTERPRETATION:
The graph 4.17 give the details that the return on equity capital of the company it
was more than 100% in every year except 2012-13. But in 2014-15 was decreased to
161.05% compare to previous year.
CHAPTER 5
SUMMARY OF FINDINGS, SUGGESTION & CONCLUSION
P.A.A.C. TIPTUR
Page 73

FINDINGS;1. the current ratio was continuous increase and it was more than standerd ratio i.e 2:1.
so that the company was liquid and liability to pay its current obligation time ass and
when become due.
2. the absolute liquied ratio was not satisfactory.because it was less
than the rule of thumb i.e .0.5.
3 the company was failed in keeping sufficientcash & bank balances.
4 the working capital position of the company was good.
5 the company was efficiency utilizing the current assets.
6. the fixed asset turnover ratio was in increaseing trend. it indicates
that the company was efficiently utilizing the fixed assets.
7. the debt equity ratio was the more than the accepable norm i.e1:1
this indicates that the claims of the creditors are greater than those of
the owners and company has to depend upon outsiders for its financial
requirements.
8 the proprietary ratio of the company was very less, this shows that
the less share of vthe shareholders in the total cpital of the company.
9. the current assets to proprietors funds ratio was fluctuating nature
and the proprietors funds are more invested in the current asset.
10 the current asset are increased by year to year in the total assets
and the liquidity position of the company was also improved.
11. the average collection period was ver less than 30 days in all the
year. this says that the better was the quality of debtor and quick
payment by debtors.
12 the return on investment was increased from 18.15% to 41.87%
compared with the previous year.
13 gross profit and net profit are fluctuating during the period of study,
which indicates that firms inefficient management in manufacturing
and trading operations.
SUGGESTION
P.A.A.C. TIPTUR
Page 74
The firm to improve its short term financial positions.

The firm has to control wastages, loss and material.
They should be proper utilization of items which are kept idle.
It is suggested to maintain its operate efficiency.
The company has to pay adequate attention to production policy and review
constantly.
The company has to take measure to decrease the operating expenses.
CONCLUSION
The main objectives are to promote the industry by intending to food processing
desiccated coco powder.
P.A.A.C. TIPTUR
Page 75

The main objectives are to promotes the industry by intending to food processing
desiccated coco powder.
Finally would likes to conclude on working in coconut industry in our that overall
performance of the company is just satisfactory but not and has to take the required
measure to improve the performance.
BIBLOGRAPHY
P.A.A.C. TIPTUR
Page 76
NAME
OF
THE
AUTHOR
SHASHI
TITLE
OF
THE
EDITION
PUBLISHERS
BOOK
GUPTA,
NEETI GUPTA
FINANCE
MARKETS
MANAGEMENT 2ND KALYANI
AND REVISED
SERVICE
ACCOUNTING
EDITION
3RD EDITION
O.R BUSINESS
KRISHNASWAMY
RESEARCH
PUBLISHING
METHOODS
HOUSE
2ND EDITION
PANDEY FINANCIAL
SHASHI GUPTA
MANAGEMENT
ANNEXTURE
P.A.A.C. TIPTUR
HIMALAYA
Page 77
KALYANI
PUBLISHERS

BALANCE SHEET AT 31ST MARCH 2011(2010-11)
PARTICULARS
AMOUNT
1. source of fund
1) share holders fund
a) share capital
9765000
b) Reserves and surplus
2669428
TOTAL SHARE CAPITAL
12434428
2) LOANS FUNDS:
a) secured loan
10250112.00
b) Unsecured loan
31154754.00
Total loan funds
41404866
3) DEFERRED TAX LIABILITY
0.000
Total)1+2+3)
53839294.98
11) Application of funds

1) FIXED ASSETS
a) Gross block
891549.00
Less: depriciation
373855.00
b)Net block
517693.00
P.A.A.C. TIPTUR
Page 78
c) Capital Work- in- progress
42800838.07
43318530.31
2)Investment
66483.25
3) Current assets, loans &advances:

a)Inventories
11631440.46
b)sundry debtors4063051.72
c) cash& bank balances
1825183.93
d) current assets , loan & advances

3109865.11
TOTAL CURRENT ASSETS
20629541
Less: current liabilities & provisions

a) current liabilities
9335607.80
b) provision
901905.00
Total current liabilities & provisions
10237513
Net current assets
10392028.42
4)
a)Miscellaneous expenditure to the
extent not written offer adjusted
62252.00
Total miscellaneous expenditure
62252.00
Total
53839294.98
P.A.A.C. TIPTUR
Page 79
Balance sheet as at 31st march 2012(2011-12)
purticular
amount
1. source of fund:
1) share holderss fund
a) share capital
9765000.00
b) reserve and surplus
12805703.74
Total share holders funds
22570704
2)Loans funds:
a) secured loan
70803876.00
b) unsecured loan
50924025.00
Total loans funds
121727901
3) Deferred tax liability
1913851.93
Total(1+2+3)
146212456.67
P.A.A.C. TIPTUR
Page 80
11)Application of funds
1)Fixed assets
a)gross block
54467199.52
less: depreciation
6014102.57
b) Net block
48453096.95
c) Capital work-in progess
4156406.64
2) Investment
00000
3) CURRENT ASSETS, LOANS&

ADVANCES:
a) inventories
24319478.77
b)sundry debtors74500918.32
c) cash & bank balances 5594166.96
d) current assets, loan &
advances7543794.23
TOTAL CURRENT ASSETS
111958358.28
LESS: CL& PROVISIONS

7687820.20
b) provision
10698711.00
Total current liabilities & provision
18386531.20
Net current assets
93571827.08
P.A.A.C. TIPTUR
Page 81
4)
a) mislenious expenditure to the extent
31126.00
not written offer adjusted

31126.00
Total (1+2+3)
146212456.67
Balance sheet as at 31st march 2013(2012-13)_
particular
amount
1. source of fund:
1) share holders funds
a) share capital
9765000
b) reserve and surplus
20864048.00
Total share holders funds
30629048
P.A.A.C. TIPTUR
Page 82
2) loans funds:
a) secured loan
9128090.00
b)unsecured loan
52403229.00
TOTAL FUNDS
61531319
3)Deferred tax liability
1440615.00
Total (1+2+3)
93620982.84
11)Application of funds
1) Fixed assets
a) gross block
61570147.49
less: depreciation
12824598.00
b) NET BLOCK
48745548.98
C) CAPITAL WORK-IN-PROGESS
4416406.64
2) INVESTMENT
0.000
3) Current assets, loan&advances:

a)inventories
31068502.35
b) sundry debtors
25299458.00
c)cash& bank balances
9083428.43
d)current assets, loans &advances
9569817.253
Total current assts
75021206.00
P.A.A.C. TIPTUR
Page 83
Less: current liabilities & provision

25904087.52
b)provisions
8698095.19
TOTAL CURRENT LIABILITIES
34602177.71
&PROVISIONS
NET CURRENT ASSETS
40419028.30
4)
A) MISCELLANEOUS
EXPENDITURE TO THE EXTENT
NOT WRITTEN OFFER ADJUSTED
40000.00
40000.00
Total(1+2+3)
93620982.84
P.A.A.C. TIPTUR
Page 84
BALANCESHEET AS AT 31ST 2014 (MARCH 2013-14)
PARTICULAR
AMOUNT
1. SOURCE OF FUNDS:
1) SHARE HOLDERS FUNDS
a) share capital
9765000.00
b)Reserves and surplus
34098674.79
TOTAL SHARE CAPITAL
43863675
2) LOANS FUNDS:
a) secured loan
31153344.63
b) Unsecured loan
58086624.00
Total share capital
89239969
3)Deferred tax liability
2342504.23
Total(1+2+3)
135446147.66

1) Fixed assets
a) gross block
81752919.32
less: depriciation
20694626.61
b) Net block
61058292.71
c) capital work-in-progress
5759539.64
2)Investment
000
3) Current assets, loan & advances:

a) inventories
P.A.A.C. TIPTUR
58405022.60
Page 85
b) sundry debtors
40342396.00
c) cash & bank balances
1649674.47
d)current assets, loan & advances
9425675.20
Total current assets
109822768.27
Less: current liabilities & provisions

35124452.96
b) provision
6100000.00
Total current liabilities & provosions
412244521.96
Net current assets
68598315.31
4)
a) miscellaneous expenditure to the
30000.00
30000.00
Total (1+2+3)
135446147.66
P.A.A.C. TIPTUR
Page 86
Balance sheet as at 31st March2015 (2014-15)
particular
Amount
1. source of funds:
1) share holders funds
a) share capital
19530000.00
b) Reserves and surplus
56107602.77
Total share capital
75637603
2)loans funds:
a) Secured loan
3489481.15
b) Unsecured loan
56150230.00
Total loan funds
59639711
3) Deferred tax liabilities
2615950.79
Total(1+2+3)
137893264.71
P.A.A.C. TIPTUR
Page 87
1) Fixed assets
a) Gross block
850001100.32
less: depreciation
2698315.51
b) Net block
58017004.81
c) Capital work- in -progress
4936406.64
2) Investment
00.00
3) Current assets, loan & advances:

a) Inventories
b) sundry debtors
c) Cash & bank balaces
d) current assets, loans &advances
Total current assets
34113185.79
49937851.50
8223997.25
21761456.20
114036491
Less: Current liabilities & provisions

a) Current liabilities
22916637.49
b) provisions
16200000.00
Total current liabilities & provisions
39116637
Net current assets
74919854
4)
a) Miscellaneous expenditure to the
P.A.A.C. TIPTUR
20000
Page 88
20000
Total( 1+2+3)
137893264.7
P.A.A.C. TIPTUR
Page 89

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A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

3 optimal mix of fund:

system of internal controls:

features decision making:

1.2 CLASIFICATIN OF FINANCE

A Study on Profit Maximization at Vaishnavi Co-co Products.

1.3 Types of finance:

2) long term finance:

A Study on Profit Maximization at Vaishnavi Co-co Products.

The increase in size and influence of the business enterprises.

1.6 Importance of financial management:

The increase in size and influence of the business enterprises

Prepare use and allocation of fund

A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

2 Lean manufacturing lean enterprise

A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

even through it means essentially the same thing.

level output maximize profit.

cost determined the level of in put that maximize profit

A Study on Profit Maximization at Vaishnavi Co-co Products.

conducted the research

A Study on Profit Maximization at Vaishnavi Co-co Products.

2.5 objectives of the study

A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

2.9 chapter scheme

A Study on Profit Maximization at Vaishnavi Co-co Products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

Coconut milk, not to be confused with coconut water, is obtained primarily by

A Study on Profit Maximization at Vaishnavi Co-co Products.

asmacapuno. Its meat is Sweetened labeled as gelatinous mutant coconut. Coconut

A Study on Profit Maximization at Vaishnavi Co-co Products.

oils . In vanutu coconut palms for copra production are

A Study on Profit Maximization at Vaishnavi Co-co Products.

reached to the levels of 13.09 billion nuts in 1997-98.

productivity , developing processing technologies for product diversification and

improving marker situation.

3.5 Multiple uses of coconut palm:Leaves:

A Study on Profit Maximization at Vaishnavi Co-co Products.

men and women while out in the field.

beds and for fencing, etc.

3.7 COCONUT DEVELOPMENT BOARD (CBD)

A Study on Profit Maximization at Vaishnavi Co-co Products.

Adopting measures for the development of coconut industry, inter alia.

the quality and yield of coconut.

Industrial or economic research on coconut and its products.

A Study on Profit Maximization at Vaishnavi Co-co Products.

Undertaking publicity activities and publishing books and periodicals on coconut

and its products.

3.9 About coconut industry in India

51 and increased to 1.91 million ha during 1998-99.

A Study on Profit Maximization at Vaishnavi Co-co Products.

3.11 Strength of Indian coconut industry:

known for its aroma and flavor

of various coconut products including branded coconut oil in a small packs.

coconut based products.

CSIR,ICAR AND DRDO.

3.12 Coconut products;