Assumptions
- The cost of land for the project is not considered.
- Inter-calving period of 390 days (300 lactating days and 90 dry days)
- Provision for silage bunker & mister set
- Change in market price of the animals assumed in following manner
- Animals in 1st lactation: No change
- Animals in 2nd lactation: +5%
- Animals in 3rd lactation: -5%
- Animals in 4th lactation: -10%
- Animals in 5th lactation: -30%
- Animals in 6th lactation: -50%
- Animals in 7th lactation: -70%
- Once the young animal, reared within the herd that is ready to calve, would replace the oldest animal.
- The animals apart from 1st, 2nd or 3rd lactations are assumed to be sold off to maintain constant herd size.
- Required land is available for cultivating green fodder for animals.
- For lactating animals, total dry matter of feed and fodder is assumed to be in the range of 3.5-4 kg per 100 kg body weight.
- For dry animals, total dry matter of feed and fodder is assumed to be around 2.5 kg per 100 kg body weight.
- The project is considered as on-going and therefore, terminal values of assets are not considered.
- Male calves are assumed to be sold off.
- Price assumptions are on average basis and would vary region to region
- Provision for any taxation has not been made
- Of total 20 cows purchased
- 10 cows are of 1st lactation having yield of 15 litres/ day, costing ₹ 60,000/ animal
- 6 cows are of 2nd lactation having yield of 18 litres/ day, costing ₹ 63,000/ animal
- 4 cows are of 3rd lactation having yield of 17 litres/ day, costing ₹ 60,000/ animal
- Of 20 animals, 10 are assumed to be purchased at the beginning of the project and rest after 6 months
- Provision for machine operated chaff cutter
- Provision of milking machine
PROJECT DETAILS (INDICATIVE) for 20 COW FARM | ||||||||
Pre-requisite for the project | square feet | |||||||
Land requirement for cattle shed, storage and silage bunker | 4150 | |||||||
Project cost | ||||||||
Item | Amount (₹) | |||||||
Cattle shed for adult animals | 840,000 | |||||||
Cattle shed for calves | 280,000 | |||||||
Cattle shed for heifers | 490,000 | |||||||
Silage bunker | 75,000 | |||||||
Construction for storage area | 233,340 | |||||||
Animals | 1,246,000 | |||||||
Equipments | 106,000 | |||||||
Contigency | 65,410 | |||||||
Total Project cost | 3,335,750 | |||||||
Fixed cost (₹) | ||||||||
Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | |
Depreciation of cattleshed | 184,334 | 184,334 | 184,334 | 184,334 | 184,334 | 184,334 | 184,334 | |
Depreciation of equipment | 10,600 | 10,600 | 10,600 | 10,600 | 10,600 | 10,600 | 10,600 | |
Relative change in value of herd | -18,000 | -126,000 | -12,000 | 57,000 | 114,000 | 0 | 0 | |
Interest on capital investment | 400,290 | 400,290 | 400,290 | 400,290 | 400,290 | 400,290 | 400,290 | |
Total fixed cost | 577,224 | 469,224 | 583,224 | 652,224 | 709,224 | 595,224 | 595,224 | |
Variable cost (₹) | ||||||||
Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | |
Green fodder cultivation | 93,000 | 93,000 | 93,000 | 93,000 | 93,000 | 93,000 | 93,000 | |
Green fodder cost | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Dry fodder cost | 287,808 | 438,000 | 525,600 | 595,680 | 595,680 | 595,680 | 595,680 | |
Concentrate cost | 343,952 | 491,330 | 542,430 | 583,310 | 583,310 | 583,310 | 583,310 | |
Mineral mixture cost | 30,564 | 44,220 | 49,695 | 54,075 | 54,075 | 54,075 | 54,075 | |
Labour charges | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | 120,000 | |
Insurance charges | 48,240 | 48,240 | 48,240 | 48,240 | 48,240 | 48,240 | 48,240 | |
Veterinary & breeding expenses | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | |
Electricity & water charges | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | |
Transportation cost for milk sale | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | |
Minor repair of building/ equipments | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | |
Interest on working capital | 13,553 | 14,576 | 15,050 | 15,429 | 15,429 | 15,429 | 15,429 | |
Total variable cost | 1,009,117 | 1,321,366 | 1,466,015 | 1,581,734 | 1,581,734 | 1,581,734 | 1,581,734 | |
Income (₹) | ||||||||
Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | |
Milk | 1,708,240 | 2,400,413 | 2,217,925 | 2,070,531 | 2,168,794 | 2,323,206 | 2,323,206 | |
Gunny bags | 4,910 | 7,020 | 7,750 | 8,330 | 8,330 | 8,330 | 8,330 | |
Sale of animals | 4,500 | 4,500 | 4,500 | 166,500 | 322,500 | 355,500 | 511,500 | |
Sale of dung/ manure | 25,200 | 33,600 | 33,600 | 33,600 | 33,600 | 33,600 | 33,600 | |
Total receipt | 1,742,850 | 2,445,533 | 2,263,775 | 2,278,961 | 2,533,224 | 2,720,636 | 2,876,636 | |
PBDIT (Operating Profit) (₹) | 733,733 | 1,124,166 | 797,760 | 697,227 | 951,489 | 1,138,902 | 1,294,902 | |
Net Profit (₹) | 156,509 | 654,942 | 214,536 | 45,003 | 242,265 | 543,678 | 699,678 | |
IRR | 19.8% | |||||||
ROI | 23.4% |