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Pre-Feasibility Study
Prime Ministers Small Business Loan
Scheme
(Bakery and Confectionery Business)
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2 PURPOSE OF THE DOCUMENT
The objective of the pre-feasibility study is primarily to facilitate potential
entrepreneurs in project identification for investment. The project pre-feasibility
may form the basis of an important investment decision and in order to serve this
objective, the document/study covers various aspects of project conceptdevelopment, start-up, and production, marketing, finance and business
management.
The purpose of this document is to facilitate potential investors in Bakery and
Confectionery by providing them with a general understanding of the business
with the intention of supporting potential investors in crucial investment decisions.
The need to come up with pre-feasibility reports for undocumented or minimally
documented sectors attains greater imminence as the research that precedes
such reports reveal certain thumb rules; best practices developed by existing
enterprises by trial and error, and certain industrial norms that become a guidingsource regarding various aspects of business set-up and its successful
management.
Apart from carefully studying the whole document one must consider critical
aspects provided later on, which form basis of any Investment Decision.
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4 INTRODUCTION TO SCHEME
Prime Ministers Small Business Loans Scheme, for young entrepreneurs, with
an allocated budget of Rs. 5.0 Billion for the year 2013-14, is designed to provide
subsidised financing at 8% mark-up per annum for one hundred thousand
(100,000) beneficiaries, through designated financial institutions, initially throughNational Bank of Pakistan (NBP) and First Women Bank Ltd. (FWBL).
Small business loans with tenure upto 7 years, and a debt : equity of 90 : 10 will
be disbursed to SME beneficiaries across Pakistan, covering; Punjab, Sindh,
Khyber Pakhtunkhwah, Balochistan, Gilgit Baltistan, Azad Jammu & Kashmir and
Federally Administered Tribal Areas (FATA).
5 EXECUTIVE SUMMARY
Bakery & Confectionery business is growing in both urban and semi-urban areas.
This pre-feasibility study encompasses the bakery business located incommercial neighborhood surrounding and middle income residential localities.
Major products include cakes, snacks, sweets, nimko, biscuits, bread and
general confectionery items, which will be sold to target customers of vicinity.
The sales outlet will be supported by an in house production facility. Selections of
adequate product mix and business location, supported by marketing efforts are
the critical success factors.
This Bakery & Confectionery business will be started as sole proprietorship with
an investment of Rs. 2.04 million. This project is based on 90% debt and 10%
equity ratio. Projected IRR and Payback of this project are 57% and 2.76 yearsrespectively. The business will provide employment opportunity to 06 individuals
including the owner manager.
6 BRIEF DESCRIPTION OF PROJECT & PRODUCT
The proposed Bakery & Confectionery shop is a small scale project with a
production area and sales out-let. It will be equipped with basic machinery and
fixtures. The production area will require covered area of 2,700 sqft and the
outlet will be established on 900 sqft. The sales outlet will remain open for
business for 16 hours per day around the year.
Product mix will include cakes, snacks, sweets, nimko, biscuits, bread and
general confectionery items. This merchandise will be prepared and acquired
according to the demand of local customers and in quantities directly proportional
to expected sales.
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Out of total sales revenue 70% will come from bakery items and balance 30%
from general confectionery items. Maximum sales are expected during Eid
Seasons and in winters. First year revenues of the project are estimated to be Rs
11.24 million. It is expected that production growth rate will be 5% per annum
along with 10% per annum increase in sales price.
7 CRITICAL FACTORS
Background knowledge and experience of the entrepreneur in the bakerybusiness.
Induction of trained human resource for production of requisite items.
Maintenance of Quality and hygiene standards.
Pricing strategy & understanding requirements of the target customers.
Decor presentation and layout of the shop and products.
Locational considerations for easy access of the customers.
8 INSTALLED & OPERATIONAL CAPACITIES
As mentioned the sales of bakery items is 70 % of total sales revenue. The
installed capacity of bakery depends on the variety of the products being
produced. Installed capacity of major production items is cakes 23,758 pounds,
40,470 pieces of snacks, 11,812 pounds of sweets and nimko, and 11,800
pounds of mixed biscuits.
Starting capacity utilization is 70% of the installed capacity growing at the rate of
5% per annum.
9 POTENTIAL TARGET MARKET
Areas having presence of middle income groups in the smaller cities will be ideal
location for opening sales outlet of the business. Ideally production facility of the
workshop should be located alongside the sales outlet; however, if the rental
costs are a constraint, production facility can be established at a distant
economical location. In such a case, higher transportation costs may need to be
factored in.
Smaller cities with growing middle income group such as Sargodha, shekhupura,Gujrat, Sukkur, Hyderabad, Nowshehra, Charsadda, Khuzdar and Gilgit are
some of the prospective cities for setting up this business.
10 PROJECT COST SUMMARY
A detailed financial model has been developed to analyze the commercial
viability of [the project] under the Prime Ministers Small Business Loan Scheme.
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Various cost and revenue related assumptions along with results of the analysis
are outlined in this section.
The projected Income Statement, Cash Flow Statement and Balance Sheet are
attached as annexure.
10.1 Project Economics
All the figures in this financial model have been calculated for estimated sales of
Rs. 11.24 million in the year one. The capacity utilization during year one is
worked out at 70% with 5% increase in subsequent years up to the maximum
capacity utilization of 95%.
The following table shows internal rates of return and payback period.
Table 1: Project Economics
Description Details
Internal Rate of Return (IRR) 51%
Payback Period (yrs) 2.76
Net Present Value (Rs.) 4,134,165
Project returns are based on the margins of the items sold. Profitability of the
business is highly dependent on raw material cost. Moreover, in bakery or food
item businesses the probability of wastage is higher, hence reducing of wastage
through demand and supply analysis will play a vital role in profit maximization. In
this regard, efficient supply chain management will be an appropriate strategy for
this venture.
Another crucial factor for the success of this project is to maintain the hygienic
standards and clean environment to avoid customer complaints.
10.2 Project Financing
Following table provides details of the equity required and variables related to
bank loan;
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Table 2: Project Finance
Description Details
Total Equity (10%) Rs. 204,144
Bank Loan (90%) Rs. 1,837,298Markup to the Borrower (%age/annum) 8%
Tenure of the Loan (Years) 7
10.3 Project Cost
Following fixed and working capital requirements have been identified foroperations of the proposed business.
Table 3: Capital Investment for the Project
Description Amount Rs.
Capital Cost
Plant and Machinery 1,124,000
Furniture, Fixture and Office Equipment 270,000
Motor Vehicles 45,000
Pre-operating Cost 120,000
Total Capital Cost 1,559,000
Working Capital
Raw Material Inventory 106,692
Up-front Building Rent 225,000
Cash 150,000
Total Working Capital 481,692
Total Project Cost 2,041,442
*Pre-paid Building and Shop Rent (for 1 Kanal @ Rs. 75,000 per month) 3 Months Rentas Security and 1 Months Advance Rent calculated.
10.4 Space Requirement
Space requirements for the proposed bakery and confectionary unit mainly
include the production hall, store room and a retail outlet. For this purpose it is
recommended that a rented place of maximum 3.600 sqft (i.e. 2,700 sqft for
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production space and 900 sqft for outlet) would be acquired on rent basis in the
vicinity of newly developing housing societies in the major cities. The production
space and bakery outlet could be acquired at separate places. However, it
should be ensured that both the facilities are located closely for easy supply of
produced goods to the outlet.
Table 4: Space Requirement
DescriptionEstimated Area
(Sqft)Monthly Rent (Rs.)
Production Space 2,700 35,000
Outlet Space 900 40,000
10.5 Machinery and Equipment Requirements
Plant, machinery and equipment for the proposed project are stated below.
Table 5: List of Plant Machinery and Equipment
Sr. No Description of Item Req. Qty Unit Cost (Rs.) Total Cost (Rs.)
1 Flour Sifter 1 125,000 125,000
2Mixer (60 Kg or 40 LtrCapacity
1 250,000 250,000
3 Cross Sheeter 1 200,000 200,000
4 Oven (8x8 ft) 1 350,000 350,000
5 Dyes 30 75 2,250
6 Deep Freezer 1 50,000 50,000
7 Fryer and Burner 2 15,000 30,000
8 Ceiling Machine 1 1,500 1,500
9 Moving Trolleys 2 10,000 20,000
10 Trays 30 200 6,000
11 UPS and Batteries 2 20,000 40,000
12Misc. Tools &Equipments (Pans,Knives and others)
1 50,000 50,000
Total 1,124,750
The required machinery is easily available in the local markets. Used and new
machinery can be purchased from different markets in Lahore and Gujranwala.
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These requirements are based on the proposed production plans as mentioned
elsewhere.
10.6 Furniture & Fixtures and Other Equipments
In addition to the above plant machinery and equipment, following necessary
items will be required for the proposed venture.
Table 6: Furniture & Fixture and Other Equipment
Sr. No Description of Item Req. Qty Unit Cost (Rs.) Total Cost (Rs.)
1 Production Tables 2 5,000 10,000
2Chairs & OtherFurniture
10,000 10,000
3Cost of Renovationand Interior
Designing
125,000 125,000
4 Air conditioner 1 45,000 45,000
5 Vertical Freezer 1 30,000 30,000
6Weighing Scales (ForCash Counter &Production)
1 5,000 5,000
7 Micro Wave Oven 1 10,000 10,000
8 Sign Board 1 10,000 10,000
9 Miscellaneous 1 25,000 25,000
Total 270,000
10.7 Raw Material Requirements
There is large number of raw materials required for production of different
varieties of bakery and confectionary products. The complete details of raw
materials along with recipe of different products are enclosed asAnnexure 12.1.
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10.8 Human Resource Requirement
Table 7: Human Resource Requirement
Description No. of Employees Salary/ Month(per person)
Owner Manager 1 25,000
Master Chef 1 20,000
Salesmen 2 10,000
Helpers 2 10,000
Total Staff 6
The owner of the business is recommended for personally managing the
operations of the proposed venture. Additionally, above HR composition shall be
engaged in order to manage the operational affairs of this project under the
supervision of the owner. The appropriate experience for Chef and Salesmen
would be required.
10.9 Revenue Generation
Following table provides the details of sales revenues for year one:
Table 8: Sales Revenue (1stYear)
Product Mix % age of Sales 1stYear Sales Revenue (Rs.)
Bakery Sales 70% 8,645,315
General Item Sales 30% 2,593,595
Total Sales 11,238,910
The above sales revenues are based on following key operational assumptions:
Table 9: Operational Assumptions
No of Working Days 355
No. of Working Hours/day 16No. of Shifts/day 2
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10.10 Utili ties and Other Costs
An essential cost to be borne by the company is the cost of electricity and gas.
The electricity expenses are estimated to be around Rs. 50,000 per month,
whereas, gas expenses are estimated to be Rs. 45,000 (including both natural
gas and LPG). Considering the non availability or low pressure of natural gasalternate burning fuels i.e. LPG, wood or kerosene oil may need to be
considered. The advance procurement of raw materials and packing material for
at least 03 days along with 02 days finished goods stock level will be maintained
for uninterrupted sales of goods, at the production and outlet facility.
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11 CONTACT DETAILS OF EXPERTS & CONSULTANTS
Prof. Dr. Salim Ur Rehman
National Institute of Food Science andTechnology
University of Agriculture, Faisalabad
Phone:041-9200161-70/3011Fax: 041-9201439
Mobile: 0300-6681047
Principal Scientific Officer
Food and Biotechnology Research CentrePCSIR Labs
Ferozpur Road, Lahore
Ph: 042-99230688-95
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12.4 Useful Project Management Tips
Technology
Required spare parts & consumables: Suppliers credit agreements and
availability as per schedule of maintenance be ensured before start ofoperations
Energy Requirement: Should not be overestimated or installed in excess
and alternate source of energy for critical operations be arranged in advance
Machinery Suppliers:Should be asked for training and after sales services
under the contract with the machinery suppliers
Quality Assurance Equipment & Standards: Whatever means required
products quality standards need to be defined on the packaging and a system
to check them instituted, this improves credibility
Marketing
Product Development & Packaging: Expert's help may be engaged for
product/service and packaging design & development
Ads & Point of Sales Promotion: Business promotion and dissemination
through banners and launch events is highly recommended. Product
broachers from good quality service providers
Price - Bulk Discounts, Cost plus Introductory Discounts: Price shouldnever be allowed to compromise quality. Price during introductory phase may
be lower and used as promotional tool. Product cost estimates should be
carefully documented before price setting. Government controlled prices shall
be displayed.
Human Resources
Adequacy & Competencies: Skilled and experienced master chef
should be considered an investment even to the extent of offering share in
business profit.
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13 KEY ASSUMPTION
13.1 Raw Material Assumptions
Plain & Dry Cakes
Plain cakes
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 280 450 125,959 21.73% 303 225
Sugar Kg 50 60 2,986 3.86% 333 40
Maida Kg 373 50 18,661 28.97% 393 300
Baking powder Kg 12 60 746 0.97% 12 10
Eggs Pcs 11,594 7 81,157 34.77% 7,261 9
Flavor Ltr. 1 500 311 0.05% 1 0.5
Cream and Honey Kg 124 400 49,762 9.66% 100
279,581 100.00% 8,302
Plain fru it cakes
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 316 450 142,012 24.498% 162 250
Sugar Kg 50 60 3,030 3.920% 178 40
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Maida Kg 316 50 15,779 24.498% 211 250
Baking powder Kg 13 60 757 0.980% 6 10
Fruit Chunks Kg 379 60 22,722 29.397% 66 300
Sougi Kg 63 80 5,049 4.900% 66 50
Eggs Pcs 3,865 7 27,052 11.759% 3,888 3
Flavors Ltr. 1 500 316 0.049% 0.32 0.5
216,716 100% 4,578
Dry cakes
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 357 450 160,629 22.167% 545 225 Sugar Kg 63 60 3,807 3.941% 545 40
Maida Kg 436 50 21,814 27.094% 545 275
Baking powder Kg 16 60 952 0.985% 22 10
Eggs Pcs 14,492 7 101,446 35.468% 16,364 9
Flavor Ltr. 8 500 3,966 0.493% 1.09 5
Cream + Honey Kg 159 400 63,458 9.852% 100
356,072 100.000% 18,023
Sweets & Nimko
Nimko
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
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Baison Kg 485 90 43,639 68.293% 491 700
Dry Fruit Kg 139 160 22,166 19.512% 123 200
Channey Kg 69 120 8,312 9.756% 61 100
Nimko Masala Kg 17 150 2,5982.439% 25 25
25 25
Sweets
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Khoya Kg 1,801 400 720,290 33.816% 1,050 350
Maida Kg 1,158 50 57,880 21.739% 263 225
Eggs Kg 21,300 7 149,100 15.459% 131 4
Ghee Kg 772 175 135,054 14.493% 53 150
Sugar syrup orSugar
Kg 772 800 617,391 14.493% 919 150
1,679,716 100% 2,415
Chicken Bread
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Maida Kg 416.02 50 20,801 14.648% 336.00 150
Oil Ltr 55.47 190 10,539 1.953% 33.60 20
Yeast Kg 5.55 180 998 0.195% 1.68 2
Sugar Kg 69.34 60 4,160 2.441% 33.60 25
Salt Kg 5.55 8 44 0.195% 3.60 2
Chicken Kg 970.70 275 266,943 34.180% 480.00 350
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Onion Kg 346.68 40 13,867 12.207% 720.00 125
Masala Kg 138.67 84 11,648 4.883% 84.00 50
Cheese Kg 277.34 800 221,875 9.766% 180.00 100
Mayonnaise &Ketchup Kg 138.67 90 12,480 4.883% 120.00 50
Mix Vegetable Kg 416.02 80 33,281 14.648% 120.00 150
2,840 596,639 100.000% 2,112 1024
Fresh Cream cakes
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 491 450 221,135 12.207% 545 80
Sugar Kg 393 60 23,588 9.766% 545 100 Maida Kg 491 50 24,571 12.207% 545 100
Baking powder Kg 8 60 472 0.195% 22 2
Eggs Pcs 16,103 7 112,718 15.625% 16,364 4
Flavor Ltr. 8 500 3,931 0.195% 1.09 2
Fresh Cream Kg 2,005 300 601,486 49.805% 510
987,899 100.000% 18,023
* Assume 20% extra cost for this type of Cakes 1,185,479
Pastries & Puff etc
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 315 450 141,526 12.207% 545 100
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Sugar Kg 252 60 15,096 9.766% 545 100
Maida Kg 315 50 15,725 12.207% 545 100
Baking powder Kg 5 60 302 0.195% 22 2
Eggs Pcs 10,306 7 72,139 15.625% 16,364 4
Flavor Ltr. 5 500 2,516 0.195% 1.09 2
Fresh Cream Kg 1,283 300 384,951 49.805% 510
632,256 100.000% 18,023
Bread - - 100.000% 407
Biscuits etc
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtyIngredients
in grams FoMaking 1 K
Butter Kg 873 450 392,828 16.393% 303 170
Sugar Kg 770 60 46,215 14.465% 333 150
Maida Kg 1,797 50 89,863 33.751% 393 350
Baking powder Kg 26 60 1,541 0.482% 12 5
Eggs Pcs 47,925 7 335,475 34.716% 7,261 9
Flavor Ltr. 10 500 5,135 0.193% 1 2
871,056 100% 8,302
Snacks
Per Piece
Chicken Drum stick Leg Piece
45.5 161,525
Chicken Leg Piece
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63 268,380
Chicken Shami
21 111,825
Chicken Sandwich
35 62,125
Chicken Patties
17.5 155,313
Chicken Bread roll
21 74,550
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Chicken Pizza
Raw material:Units ofmeasure
Quantity Rate Cost%
ingredientsQty
Ingredients
QtIngred
in gram
MakingMaida Kg 930.58 50 46,529 19.417% 336.00 20
Oil Ltr 69.79 190 13,261 1.456% 33.60 15
Yeast Kg 4.65 180 838 0.097% 1.68 1
Sugar Kg 93.06 60 5,583 1.942% 33.60 20
Salt Kg 18.61 15 279 0.388% 3.60 4
Chicken Kg 1,395.87 275 383,865 29.126% 480.00 30
Onion Kg 930.58 40 37,223 19.417% 720.00 20
Masala Kg 186.12 84 15,634 3.883% 84.00 40
Cheese Kg 465.29 800 372,233 9.709% 180.00 10
Mayonnaise &Ketchup
Kg 232.65 90 20,938 4.854% 120.00 50
Mix Vegetables Kg 465.29 80 37,223 9.709% 120.00 10
4,793 933,607 100% 2,112
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13.2 Sales Assumptions
Description UnitsSales perDay (Qty)
Sales PerYear (Qty)
Sales Price/ Unit (Rs.)
AnnualSales (Rs.)
Fresh Cream CakesFresh cream Pounds 10 3,550 180 639,000
Fresh fruit Pounds 5 1,775 180 319,500
Chocolate Cakes Pounds 5 1,775 180 319,500
Butter cream cakes Pounds 5 1,775 180 319,500
Total 8,875 1,597,500
Fresh & ChocolatePastries
Pounds 5 1,775 180 319,500
Donuts Pounds 5 1,775 180 319,500
Cream puff Pounds 3 1,065 180 191,700
Cream roll Pounds 3 1,065 180 191,700
Total 5,680 1,022,400
Bread (Out Sourced)
Bread, Bun, Rusk Etc. Kgs 10 3,550 110 390,500
Total 390,500
Dry cakes
Dry cakes Pounds 10 3,550 180 639,000
Fruit cakes large Pounds 3 1,065 140 149,100
Fruit cakes small Pounds 5 1,775 140 248,500
Plain cakes large Pounds 3 1,065 120 127,800
Plain cakes small Pounds 5 1,775 120 213,000Total 9,230 1,377,400
Snacks
Chicken pizza large Pcs 5 1,775 380 674,500
Chicken pizza medium Pcs 10 3,550 200 710,000
Chicken pizza small Pcs 14 4,970 100 497,000
Chicken bread Pcs 8 2,840 380 1,079,200
Chicken drum stick legpiece
Pcs 10 3,550 65 230,750
Chicken leg piece Pcs 12 4,260 90 383,400
Chicken shami Pcs 15 5,325 30 159,750
Chicken sandwich Pcs 5 1,775 50 88,750Chicken patties Pcs 25 8,875 25 221,875
Chicken bread roll Pcs 10 3,550 30 106,500
Total 40,470 4,151,725
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Description UnitsSales perDay (Qty)
Sales PerYear (Qty)
Sales Price/ Unit (Rs.)
AnnualSales (Rs.)
Sweets & Nimko
Nimko Kgs 2 710 400 284,000
Gulab Jaman Kgs 3 1,065 375 399,375
Chum Chum Kgs 3 1,065 375 399,375
Kalakand Kgs 2 710 375 266,250
Burfi Kgs 3 1,065 375 399,375
Moti Choor Kgs 3 1,065 375 399,375
Pateesa Kgs 1 355 375 133,125
Total 15 5,325 2,280,875
Biscuits
Cake Rusk Kgs 2 710 320 227,200
White Biscuits Kgs 1 355 320 113,600
Coconut Biscuits Kgs 1 355 320 113,600
Macaroon Coconut Kgs 1 355 320 113,600
Almond Macaroon Kgs 1 355 320 113,600Cheese Finger Kgs 1 355 320 113,600
Salty Zeera Plus Kgs 1 355 320 113,600
Plain Khatai Kgs 1 355 320 113,600
Baker Khani Kgs 1 355 320 113,600
Finger Kgs 1 355 320 113,600
Jam Wafer Kgs 1 355 320 113,600
Special Biscuit Kgs 1 355 320 113,600
Chocolate Biscuits Kgs 1 355 320 113,600
Round Almond Biscuit Kgs 1 355 320 113,600
Total 15 5,325 1,704,000