Bakery products
Sugar free cake rusk
TECH-NFIC-134
Record type
Product / SKU
Product category
Bakery products
Popularity
Low Demand
Machinery available at NFIC
Partially
1. Raw materials / commodities
COM-003
Wheat
NF availability: Availability: Low. Source districts: No dependable AP production district identified; small volumes are included with 'other millets and wheat'. ODOP: No wheat ODOP in AP. Manufacturing decision: Do not base an AP-local venture on wheat unless a contracted local cluster is first established; otherwise budget for inter-state grain.
2. NFIC machines required
3. How the product is made
?
Identify the lot; remove stones, insects, mouldy and damaged material. Sieve/aspirate dry ingredients before weighing.
Validated
Parameters: Record lot, incoming moisture and rejection weight; keep food grain separate from treated seed.
?
Sieve flour and leavening; weigh wet ingredients separately.
Validated
Parameters: Use the specified sweetener/bulking system for sugar-free products.
?
Combine using the selected creaming or all-in method; mix to uniform batter.
Validated
Parameters: Batter temperature, mixing time and aeration affect volume.
?
Deposit evenly into prepared cup moulds or trays.
Validated
Parameters: Consistent fill weight and headroom.
?
Bake with a profile matched to batter formulation and mould size.
Validated
?
Depan as appropriate and cool hygienically.
Validated
Parameters: Avoid condensation and post-bake contamination.
?
Cut cooled cake into even slices and rebake/dry until crisp.
Validated
Parameters: Uniform thickness; final moisture and water activity.
?
Cool in a clean, dry area; weigh, seal and batch-code moisture-barrier food-grade packs.
Validated
Parameters: No condensation; check seal continuity, pack weight and moisture/water activity against the product release specification.
4. Financials and Unit economics
Selling price
₹71.25
per pack
Variable cost to make one pack
₹49.37
Money left per pack
₹21.88
Before shared/fixed costs
Minimum production to cover costs
5 batches/month
Whole batches required
At 12 batches/month
₹66,240 profit/month
Money required to start
₹6.54 lakh
1. What will I produce and sell?
Raw material used in one batch (kg)
28.00
Finished product from one batch (kg)
63.00
Packs produced from one batch
420 packs
Selling price per pack
₹71.25
Planned production
12 batches/month
Packs available for sale/month
5,040 packs
Assumption: All saleable production is sold at the indicated selling price.
2. How much does one batch cost?
Variable costs — these increase when you produce more
Main raw material
₹1,120.00
Other ingredients
₹14,000.00
Packaging material
₹2,165.00
Production/helper labour
₹1,800.00
Transport / logistics
₹450.00
Other production costs
₹1,200.00
Total variable cost per batch
₹20,735.00
Sales from one batch
₹29,925.00
420 packs × ₹71.25
Variable cost of one batch
₹20,735.00
Money left from one batch
₹9,190.00
Available to pay shared/fixed business costs and thereafter become profit.
Money left per pack
₹21.88
Before shared/fixed costs.
3. NFIC Facility Cost
The fixed/shared cost of using NFIC
NFIC facility charge
₹44,040/month
This includes:
- use of NFIC machinery / shared facility
- electricity, fuel and water
- machine-operator cost
You do not need to separately add electricity or machine-operator cost.
4. Will I make a profit?
Monthly Income Statement
Sales income
₹3,59,100
Main raw material
₹13,440
Other ingredients
₹1,68,000
Packaging
₹25,980
Production/helper labour
₹21,600
Transport / logistics
₹5,400
Other variable costs
₹14,400
Total variable costs
₹2,48,820
Money left after variable costs
₹1,10,280
NFIC fixed/shared facility cost
₹44,040
Estimated monthly profit
₹66,240
At 12 batches per month, estimated profit is ₹66,240 per month.
5. How many batches do I need to sell?
Below break-even
4 batches
Sales: ₹1,19,700
Loss: ₹7,280
BREAK-EVEN
5 batches
Sales: ₹1,49,625
Profit: ₹1,910
Above break-even
6 batches
Sales: ₹1,79,550
Profit: ₹11,100
You should produce and sell at least 5 batches per month to cover your costs.
Every additional batch sold after this adds approximately ₹9,190 before any other unforeseen expenses.
6. What happens if I produce more?
3 batches/month
₹16,470 loss
4 batches/month
₹7,280 loss
5 batches/month
₹1,910 profit ← Break-even crossed
6 batches/month
₹11,100 profit
7 batches/month
₹20,290 profit
12 batches/month
₹66,240 profit
15 batches/month
₹93,810 profit
More batches sold → the fixed/shared NFIC cost gets spread over more production → monthly profit improves.
7. How much money do I need before starting?
Startup & Working Capital Requirement
Money needed for day-to-day business
₹4,11,630
Other startup requirements
₹2,42,000
Total startup money required
₹6,53,630
Why is ₹4.12 lakh needed for day-to-day business?
Raw material, ingredients, packaging and other expenses have to be paid before all the money from customers comes back.
Working-capital cycle: approximately 39 days
Estimated total money required to start and operate the business
₹6.54 lakh
5. Branding, packaging & labelling
Packaging & labelling guidance
| Pack size | Retail: 100 g / 200 g; family: 400 g. |
|---|---|
| Label copy status | Ready |
Packaging, labelling & compliance guidanceRead one box at a time.
Recommended packaging
- Heat-sealed moisture/oxygen-barrier flow-wrap or pouch; use a light protective tray only if breakage trials justify it. Metallised laminate is a candidate, not a compulsory material.
Economical / sustainable option
- trial a recyclable PE- or PP-based mono-material pack only if its barrier and seals pass the same shelf-life test; confirm local collection. Plain paper alone is unsuitable.
Retail label essentials
- Before printing, check the applicable rules/exemptions for: true food name; ingredients in descending order; additives; prescribed nutrition panel; veg/non-veg symbol; allergen statement; manufacturer/packer/brand-owner details and applicable FSSAI logo/licence number; net quantity; MRP inclusive of taxes and consumer-care details; batch/lot; manufacture/packing date and expiry/use-by as applicable; storage and preparation instructions.
- Check Legal Metrology declarations, type size and unit-sale-price applicability for the final pack.
- Mandatory information must be in English or Hindi; add clear Telugu for rural AP buyers.
Product name, origin & marketing claims
- Put a simple descriptive food name beside the brand, with the actual variant and net quantity prominent.
- Use honest local-origin/FPO statements backed by records.
- Technology titles in column C are not approved marketing claims.
- Do not imply CFTRI or FSSAI endorses the brand.
- A QR recipe/traceability link is optional and cannot replace mandatory on-pack information.
Ingredients, allergens & cross-contact
- Review every ingredient and processing aid/carrier, including compound seasonings and shared machinery.
- Use the prescribed separate allergen statement when applicable; exemptions exist, including where the product itself is the allergen.
- “May contain” follows a genuine cross-contact assessment and is not a substitute for segregation.
- Milk is an allergen even in a vegetarian food; egg changes veg/non-veg status.
- Do not assume millet/buckwheat foods are gluten-free.
- FSSAI Labelling and Display Regulations, 2020; Version VIII, 09-Sep-2025. Primary regulatory baseline for retail/non-retail labels, allergens and ingredient-specific declarations.
Nutrition & claims
- Nutrition values and claims must match the final recipe, legal calculation/testing basis and serving instructions.
- Check permitted exemptions rather than printing invented values.
Shelf life, storage & after-opening
- Best-before alone is not a universal substitute for expiry/use-by.
- Establish shelf life on the real product/package using safety, sensory and relevant moisture/rancidity/culture tests under intended distribution conditions.
- No expiry duration is supplied in this workbook.
- Print a validated after-opening period where needed, not “consume soon” as the only control.
- Protect from moisture after opening.
FSSAI licence, certifications & marks
- Obtain the applicable FSSAI registration/licence and product-category permissions before food manufacture/sale; it is not a product-quality endorsement.
- Ordinary food rows do not establish a separate mandatory certification merely because they use millet or local produce.
- ISO 22000/HACCP certification, retail barcodes and trademark registration are not universal food-label prerequisites, though a buyer may require them.
- Never display BIS/AGMARK/organic/vegan/+F/other marks without qualifying and obtaining the relevant authorisation where required.
- Special-category rows explicitly need further review.
Regulatory references
- FSSAI Packaging Regulations, 2018; Version V, 02-Apr-2025. Food-contact compliance and Schedule IV indicative package families. Specific pack sizes and sustainability trade-offs in D/E are recommendations, not prescribed by this source.
Other important guidance
- Name rusk or soup sticks as appropriate.
- Declare wheat/gluten and any milk, soy, egg or nuts present.
- Sugar-free / sweetener claim note: “Sugar-free” requires compliance with the finished-food claim limit, not just replacing sucrose.
- Identify permitted sweeteners and reproduce the exact applicable Schedule II declarations/warnings; sugar-free does not mean carbohydrate-free or safe for every diabetic.
- FSSAI Advertising and Claims Regulations, 2018; Version IV, 14-Dec-2022. Claim principles and conditions; later effective amendments must also be checked.