The cashew tree (Anacardium occidentale) is a tropical evergreen tree that produces the cashew nut and the cashew apple. It can grow as high as 14 metres (46 ft), but the dwarf cashew, growing up to 6 metres (20 ft), has proved more profitable, with earlier maturity and higher yields.

 

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

 

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

 

Health Benefits of the Cashew Nut: Prevents Cancer, Healthy Heart, Lowers High Blood Pressure, Healthy Bones, Helps in Weight Loss Anti-oxidants etc.

 

Cashew nut was brought to India primarily as a soil conservation crop. Slowly India realized the commercial relevance of the nut and emerged as the largest producer of cashew. India plays a major role in the international trade on cashew nuts and kernels. The production of cashew nut is very low as compared to its increasing demand in India. Indian cashew is known for its quality, appearance and taste in the international market. India is the largest producer and exporter of cashew kernels in the world. Over 65 per cent of the world export of cashew kernels is accounted for by India. Indian cashews are consumed in as many as 60 countries all over the world. Thus, due to demand it is a good project for entrepreneurs to invest.

 

Few Indian Major Players are as under

•        Kerala State Cashew Devp. Corpn. Ltd.

•        Mac Industries Ltd.

•        Moolchand Exports Ltd.

•        Olam Exports (India) Ltd.

•        Padmavathi Cashews & Coffee Ltd.

 

Table of Contents

 

 

1.       District Profile & Geotechnical Site Characterization

1.1.    General

1.2.    Topography

1.3.    Demographics

1.4.    Map

1.5.    Administrative Set up

1.6.    Industry at a Glance

1.7.    Large Scale Industries/Public Sector undertakings

1.8.    Medium Scale Enterprises

1.9.    Service Enterprises

1.10.Transport

2.       Introduction

2.1.    Etymology

2.2.    Habitat and Growth

2.3.    Cashew Nut

3.       Nutritive Value / Composition

3.1.    Overall Composition

3.2.    Total Nutrient Content

3.3.    Protein Content

3.4.    Carbohydrate Content

3.5.    Fatty Acid Composition

3.6.    Vitamin Content

3.7.    Mineral Content

3.8.    Allergy

3.9.    Cashew Oil

3.10.Cashew Shell Oil

3.11.Cashew Apple

3.12.Alcohol

4.       Medicinal Uses

4.1.    Health Benefits of the Cashew Nut:

5.       Properties

6.       B.I.S. Specifications

6.1.    IS: 7750 - 1975 - Cashew Kernals

6.2.    IS: 11076 - 1984 - Guide for Palletization of Cashew Kernels for Export.

6.3.    Specification for Cashew Kernels

6.4.    International Standard Specification

7.       Applications of CNSL

8.       Market Survey

8.1.    Target Market

9.       Financials & Comparison of Major Indian Players/Companies

9.1.    About Financial Statements of CMIE Database

9.2.    Profits & Appropriations

9.3.    Total Liabilities

9.4.    Total Assets

9.5.    Net Cash Flow from Operating Activities

9.6.    Section – I

9.6.1.Name of Company with Contact Details

9.6.2.Name of Director(s)

9.6.3.Plant Capacity

9.6.4.Location of Plant

9.6.5.Name of Raw Material(s) Consumed with Quantity & Cost

9.7.    Section – II

9.7.1.Assets

9.7.2.Cash Flow

9.7.3.Cost as % ge of Sales

9.7.4.Forex Transaction

9.7.5.Growth in Assets & Liabilities

9.7.6.Growth in Income & Expenditure

9.7.7.Income & Expenditure

9.7.8.Liabilities

9.7.9.Liquidity Ratios

9.7.10.Profitability Ratio

9.7.11.Profits

9.7.12.Return Ratios

9.7.13.Structure of Assets & Liabilities (%)

9.7.14.Working Capital & Turnover Ratios

10.   Export & Import Statistics Data of India

10.1.Export Statistics Data for Cashew Nut

10.2.Import Statistics Data for Cashew Nut

11.   Present Manufacturers

12.   Basic Raw Material

13.   Processing of Cashew Kernel

13.1.Overview of Cashew Nut Processing

14.   Process Flow Diagram

15.   Cashew Process Flow Chart with Relevant Machinery

16.   Cashew Kernel Processing Steps

17.   Monitoring Methodology

18.   Environmental Standards for Cashew Processing Industries

18.1.  Air Pollution Emission Standards

18.2.  Waste Water Discharge Standards

18.3.  Solid Waste Disposal Practices:

19.  Quality Control of Cashew Kernels

19.1.  Infestation

19.2.  Hygiene and safety

19.3.  Food hygiene and the law

19.4.  Food poisoning and its causes

19.5.  Personal hygiene

19.6.  Other sources of contamination

19.7.  Packaging and preservation

20.  Food Hygiene Summary

20.1.  Transferring bacteria from outside sources

20.2.  Creating ideal growth conditions for microbes

20.3.  Plant Sanitation:

20.4.  Factors Promoting Infestation:

20.5.  Preventing Infestation

21.  Suppliers of Plant & Machinery

21.1.  Complete Machinery Suppliers

22.  Suppliers of Raw Material

23.  Product, Machinery & Raw Material Photographs

23.1.  Cashew Fruits

23.2.  Raw Cashew Nut

23.3.  Cashew Kernels

23.4.  Machinery Photographs

24.  Plant Layout

25.  Quotation of Plant, Machinery and Equipments from Supplier.

 

PROJECT FINANCIALS

·         Project at a Glance

Annexure

·         Assumptions for Profitability workings ….…………………………………………....................... 1

·         Plant Economics…………………………………………………………………………….................... 2

·         Production Schedule……………………………………………………………………….................... 3

·         Land & Building…………………………………………………………………………….................... 4

§  Factory Land & Building

§  Site Development Expenses

·         Plant & Machinery………………………………………………………………………….................... 5

§  Indigenous Machineries

§  Other Machineries (Miscellaneous, Laboratory etc.)

·         Other Fixed Assets………………………………………………………………………….................... 6

§  Furniture & Fixtures

§  Pre-operative and Preliminary Expenses

§  Technical Knowhow

§  Provision of Contingencies

·         Working Capital Requirement Per Month………………………………………………................. 7

§  Raw Material

§  Packing Material

§  Lab & ETP Chemical Cost

§  Consumable Store

·         Overheads Required Per Month and Per Annum ……………………………………................. .8

§  Utilities & Overheads (Power, Water and Fuel Expenses etc.)

§  Royalty and Other Charges

§  Selling and Distribution Expenses

·         Salary and Wages ……………………………………………………………………………................. 9

·         Turnover Per Annum ………………………………………………………………………................ 10

·         Share Capital…………………………………………………………………………………................ 11

§  Equity Capital

§  Preference Share Capital

 

•        Annexure 1            ::        Cost of Project and Means of Finance

•        Annexure 2            ::        Profitability and Net Cash Accruals

§  Revenue/Income/Realisation

§  Expenses/Cost of Products/Services/Items

§  Gross Profit

§  Financial Charges    

§  Total Cost of Sales

§  Net Profit After Taxes

§  Net Cash Accruals

 

•        Annexure 3            ::        Assessment of Working Capital requirements

§  Current Assets

§  Gross Working Capital

§  Current Liabilities

§  Net Working Capital

§  Working Note for Calculation of Work-in-process

 

•        Annexure 4            ::        Sources and Disposition of Funds

•        Annexure 5            ::        Projected Balance Sheets

§  ROI (Average of Fixed Assets)

§  RONW (Average of Share Capital)

§  ROI (Average of Total Assets)

 

•        Annexure 6            ::        Profitability ratios

§  D.S.C.R

§  Earnings Per Share (EPS)

§  Debt Equity Ratio

 

•        Annexure 7            ::        Break-Even Analysis

§  Variable Cost & Expenses

§  Semi-Variable/Semi-Fixed Expenses

§  Profit Volume Ratio (PVR)

§  Fixed Expenses / Cost 

§  B.E.P

 

•        Annexure 8 to 11   ::        Sensitivity Analysis-Price/Volume

§  Resultant N.P.B.T

§  Resultant D.S.C.R

§  Resultant PV Ratio

§  Resultant DER

§  Resultant ROI

§  Resultant BEP

 

•        Annexure 12          ::        Shareholding Pattern and Stake Status

§  Equity Capital

§  Preference Share Capital

 

•        Annexure 13          ::        Quantitative Details-Output/Sales/Stocks

§  Determined Capacity P.A of Products/Services

§  Achievable Efficiency/Yield % of Products/Services/Items 

§  Net Usable Load/Capacity of Products/Services/Items   

§  Expected Sales/ Revenue/ Income of Products/ Services/ Items   

 

•        Annexure 14          ::        Product wise domestic Sales Realisation

•        Annexure 15          ::        Total Raw Material Cost

•        Annexure 16          ::        Raw Material Cost per unit

•        Annexure 17          ::        Total Lab & ETP Chemical Cost

•        Annexure 18          ::        Consumables, Store etc.

•        Annexure 19          ::        Packing Material Cost

•        Annexure 20          ::        Packing Material Cost Per Unit

•        Annexure 21          ::        Employees Expenses

•        Annexure 22          ::        Fuel Expenses

•        Annexure 23          ::        Power/Electricity Expenses

•        Annexure 24          ::        Royalty & Other Charges

•        Annexure 25          ::        Repairs & Maintenance Expenses

•        Annexure 26          ::        Other Manufacturing Expenses

•        Annexure 27          ::        Administration Expenses

•        Annexure 28          ::        Selling Expenses

•        Annexure 29          ::        Depreciation Charges – as per Books (Total)

•        Annexure 30          ::        Depreciation Charges – as per Books (P & M)

•        Annexure 31          ::        Depreciation Charges - as per IT Act WDV (Total)

•        Annexure 32          ::        Depreciation Charges - as per IT Act WDV (P & M)

•        Annexure 33          ::        Interest and Repayment - Term Loans

•        Annexure 34          ::        Tax on Profits

•        Annexure 35          ::        Projected Pay-Back Period And IRR