EXPECTED CASHEW PROCESSING COST AND PROFIT

CALCULATION

RAW CASHEW COST ( A )

RAW RAW FINISHED CASHEW TOTAL BUY GST @ 5% on Transportation RAW MATERIAL
CASHEW ( IN MATERIAL OUTPUT@ 22% QTY PRICE ( Rs.) Raw Cashew Cost per tone TOTAL COST ( Rs. )
KG) PRICE ( Rs.) IN KG. ( 48 LBS ) Nut
1000 KG Rs. 110/- 220 Kg Rs. 1,10,000 Rs. 5400/- Rs. 3200 /- Rs. 1,18,600 /-
/-

LABOUR COST (B)

SALARY NO OF LABOUR RATE PER DAY ( 8 HOURS ) TOTAL LABOUR COST

Skilled Operator 1 Rs. 500/- Rs. 500/-
Skilled Labour 18 Rs. 300/- Rs. 5400/-
Chowkidar + cleaner 2 Rs. 200/- Rs.400/-
Total 21 Rs. 6300/-

ELECTRICITY , RENT AND OTHER EXP ( C )

Electricity @ 5/- Rs/Kwh 160 units Rs. 800/-

Fire Wood@10/-Rs/Kg 30 kg Rs. 300/-
Rent Rs. 833/-
Tin container 22 @ 60rs per piece Rs.1320/-
Tea and other Misc. Exp, Rs. 1000/-
Maintenance
Transportation cost of finished 1 Rs per kg Rs.220/-
cashew
Rs. 4073/-

TOTAL PRODUCTION COST CALCULATION (A+B+C)

A Rs. 1,16,600/-
B Rs. 5700/-
C Rs. 2433/-
TOTAL COST Rs. 1,28,973/-

Production Cost : Rs. 1,28,973 / 220 Kg = Rs. 586/- Per Kg

 EXPECTED CASHEW PROCESSING COST AND PROFIT
CALCULATION

FINISED CASHEW SELLING CALCULATION

to wholesaler

FINISHED CASHEW GRADE OUTPUT AS PER GRADE RATE PER KG TOTAL SELL PRICE
Whole cashew 65%=143kg
W 180/W210 ( 15% )best quality 21KG Rs. 810/- Rs. 17010/-
W 240 ( 20% ) 29 KG Rs. 760/- Rs. 22040/-
W 320 ( 55% ) 79KG Rs. 710/- Rs. 56090/-
W 400 ( 10% ) 14 KG Rs. 660/- Rs. 9240/-
Broken cashew 35%=77kg
SPLIT 77 KG Rs. 40040/-
LWP
SWP Avg=Rs.520/-
BUTTS
BB

TOTAL SALES 220 KG Rs.1,44,420/-

Average Selling Price : 1,44,420/ 220 Kg = Rs. 656/- Per Kg
- from 220 kg finished cashew we get 65% whole cashew and 35% broken
- 143kg whole cashew and 77kg broken.
 EXPECTED CASHEW PROCESSING COST AND PROFIT
CALCULATION

PER KG PROFIT CALCULATION

Production Cost 1,28,973 / 220 Kg = Rs. 586/- Per Kg
Average selling Price 1,44,420/ 220 Kg = Rs. 656/- Per Kg
Per Kg Net Profit Margin after deducting all expenses 656 - 586 = Rs. 70/- Per Kg

Note: The outer shell of the raw cashew nuts and cashew skin(fotri) is useful to produce the CNSL OIL. So, we can

sell at 5 to 6 Rs per Kg. 750Kg * 5 Rs = Rs. 3750/- Extra Income Per Day.

PER DAY PROFIT CALCULATION

Production Cost 1,28,973 /-
Selling Price 1,44,420/-
Net Profit 15447/-
Outer Shell 3750/-
Net Profit 19,197/-

- monthly profit=
- yearly profit =
EXPECTED CASHEW PROCESSING COST AND PROFIT
CALCULATION