Escolar Documentos
Profissional Documentos
Cultura Documentos
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I I F T
Mrs. Harjot Kaur was the Managing Director of Bihar State Co-operative Milk Federation
(COMFED). COMFED was a rural organization involving six lakh farmers. Starting with just
1030 cooperatives in 1983, the number of cooperatives had risen to 11,400 in 2012. The milk
production was 11 lakh litres per day, and the annual turnover in 2011-12 was Rs 1503.00
crore, 11% more than that of previous year.
Ms. Kaur was committed to serve COMFED customers and realize the dream of having at
least one dish of Bihar in the plate of every Indian.
Mrs. Kaur envisaged COMFED to produce 44 lakh litres milk per day from the existing 11
lakh litres per day, covering around 60% villages of the state against the existing 33% in
2013. COMFED was also trying to capture new markets. At present COMFED sent bulk milk
to Delhi, Manesar and Kolkata, where it was sold by various dairy cooperatives like Amul
and Mother Dairy under their own brand names. Mrs. Kaur aspired to market COMFED milk
under the 'Sudha' brand all over India. Moreover, Mrs. Kaur was also looking to export to
other countries like Bangladesh and Bhutan.
As Mrs. Kaurs was crafting the future path for COMFED, she also realized that above and
all the external challenges that exist, an internal vice complacency was the biggest hurdle
for which she had to guard her company against.
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COMFED: OVERVIEW
COMFED was established on 18th April1983 as the implementing agency of operational
flood program of dairy development on Anand Pattern1 in Bihar. Bihar government signed
Operation Flood with NDDB in 1984. The products offered by COMFED could broadly be
divided into three categories viz- milk, milk products and ice-creams. Looking at the present
health conscious consumers, the milk segment had been diversified by introducing different
sub-brands like: cow milk, Sudha Shakti, Sudha gold, Sudha healthy. This sub-branding was
done on the basis of fat and SNF content of milk. Milk products include yogurt, Indian sweets
(peda, gulabjamun, and rossogulla), flavoured milk etc. Ice-cream was offered in various
flavours in order to diversify its product portfolio (exhibit 5 and 6). Sudha offered the product
in different weights, so that it was easily affordable to one and all. In 2011-12 the total
number of co-operatives in Bihar was 11131 with producer members of 614000.
Products and Markets
Since, its establishment on 18th April 1983, the repair and modernisation of its old machinery
were continued till 1984. In the initial phases of its establishment the growth was slow and in
1985-86, there were a total of 1030 co-operatives which were collecting 23.62 thousand
kilolitres of milk per day. In 1987-88, the four milk unions were established and they were
Vaishal Patliputra Milk Union operating in the districts of Patna, Vaishali, Saran, Nalanda
and Sheikhpura. Apart from milk unions and milk project COMFED had expanded its
operations through Milk Units. In 2012, nine out of ten dairy plants were ISO:9001:2000 and
HACCP:IS:15000:1998 certified. The number of dairy co-operative societies in year 2006-07
was 5819, which has increased to 13681 in 2012-13 and the number of members has risen to
7.85 lakh from 2.84 lakh during the same period. There were a total of 9500 retail outlets of
1. Anand pattern:
Bihar State Milk Co-operative Federation is based on Anand Pattern. This pattern was first adopted by AMUL (GCMMF). This Anand
pattern of co-operative structure was build on vertically integrated co-operatives linking rural producers with urban consumers. It is a three
tier structure. The three tiers are:
Primary Dairy Co-operative Society at the village level is the first tier that consists of members who own milch animals within
the village jurisdiction and supply milk to co-operative society on regular basis.
District Co-operative Milk Producers Union at the district level is the second tier in which all the primary societies are members.
It is managed by board of directors the majority of which are elected by the presidents of primary dairy cooperative societies.
The District Union is responsible for procurement, processing and marketing of milk and also to provide technical inputs.
Co-operative federation is at state level is the third tier to which all district unions in a state are federated. The federation board
consist of elected chairman of the district unions and representative of state government. Its primary purpose is to maximize
returns to milk producer members through centralized marketing, purchase and quality
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Sudha in Bihar in 2012-13. These were the main point from where Sudha was marketing its
products. Whereas, in Ranchi (Now in Jharkhand State) there were 700 Sudha Diary outlets.
Sudha was eying a quick number three slot in the NCR with initial volumes of around 2
LLPD in about six months or even earlier, while targeting 5 LLPD in about a years time. For
this they had hired the private milk plant at Gaziabad so as to ensure proper milk supply in
NCR region. Sudha was targeting the captive residents of Bihar in the NCR, which exceeded
40 lakh.In NCR regions Sudha offered three varieties of Milk plus sweets at its outlets. There
would be about 350 Sudha outlets in NCR region. But, its not the first time Sudha was
selling milk to NCR region; it had been supplying 2 lakh litres of milk per day to Amul and
Mother Dairy since last few years. Sudha had targeted NCR region because it was a pollution
free environment, green fodder in Gangetic belt, availability of pure water for miltch animals
and immediate chilling centres and processing of milk units. COMFED had not only met the
domestic needs of Bihar state instead it had supplied 1.16 lakh litre on an average to the states
of Delhi, West Bengal, Odhisa, Assam etc.
Technology
Raw field milk was the basic raw material for the dairy processing industry. India's dairy
processing industry had developed rapidly since after 1950. This growth and development
was expected to continue as rapidly as the supply of milk increased. Milk was often made to
undergo one or more processes which were applied to it before it was sold. In rural areas,
milk was processed fresh or sour. The choice depended on available equipment, product
demand and on the quantities of milk available for processing.
As far as technology of COMFED was concern, it totally followed the pattern of a traditional
milk processing plant. All of its plants were manual except one that of Biharsharif, which was
automated. But the company was moving towards Automation. Under its expansion policy,
14 new plants were coming up by 2018, and all of them to be automated and funded by
NCDC.
Manual Plant
The manual plant basically included the technologies related to reception, process, packaging
(toned & standard milk), product, CIP and allied works with utilities including process/
services piping systems, power / control cable network, earthing network, safety devices,
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instruments etc. as per requirement for the dairy plant for smooth operation & maintenance of
the system.
Milk received in tankers was weighed in the electronic weighbridge and the operators were
manually entering relevant tanker details in the weighbridge PC and the weighment were
taken automatically. Milk sample were taken manually from the tanker and the details of the
sample were fed to testing system for measurement of necessary parameters of Fat, SNF, pH
and temperature. Based on the acceptable parameters and actual results the consignment were
accepted or rejected. The reception rate through tanker were assumed to be 20000 LPH
average and 30000 LPH maximum. To enable SNF addition for manufacturing of different
varieties of milk (viz. Standard/ toned/double toned), a reconstitution system comprising of
funnel & venture unit, tanks (un-insulated)
Pump, duplex filter, chillers etc. were provided. This high SNF pasteurizer. Skim Milk
powder bags were manually cut opened and dumped in the hopper of funnel & venture. The
boilers in use in these plants were LDO type which was cost efficient. The manual plants
digh human resource wastage when compared to automated plants.
Automated Plant
Microprocessor based Distributed Control System (DCS) were used for centralized operation
of the plant. The integrated control system proposed for the new dairy plant was fully
automatic, which had better features of both PLC and DCS system. All the operations from
weighment, milk reception, milk processing and storage, cream processing and cream
storage, cream transfer to butter section, rinse milk recovery system and CIP operations were
automated and were controlled from control system. The automatic control included starting
operation, operation during process, shut down and CIP. All the data referring to raw
materials, products and utilities were made available for transfer to the main MIS server. The
automation system was also capable of interfacing with Powder plant, milk packaging only
the Utility sections like Refrigeration, Boiler etc.
Comprehensive self-diagnostic features were provided to facilitate easy fault location and
detection of failure without individually checking each module. On-line testing facility of
control system while the unit was in operation, were provided with suitable indication for
easy identification of faulty module.
The process / final control element interface section comprises of various signal interface
cards suitable for digital communication with intelligent / smart field devices, distributed I/O
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stations, local control panel, intelligent actuator/ sensor, frequency drives and standard Motor
Control System. Failure of sensor/ transmitter did not lead to malfunction of the
corresponding control system. These plants were much efficient and wastage was very less in
comparison to manual plants.
Operations
The operation part of COMFED was one of the areas of concern, because of wastage of
energy, steam and required chemicals. The increasing cost of material and increasing wastage
was adding to the total cost of milk and milk products. The operation started with the
procurement of milk from co-operative and ended with distribution to the retailers. In
between the milk was processed using different technologies to give a wide range of products
to the customer. The operation consisted of
a. Procurement-Collection of raw milk from dairy co-operatives at village level
b. Processing- Applying different dairy technologies to the raw milk, so as to pasteurize it
and make different milk products
c. Packaging- Packing milk and milk products using polyfilms and paper cartoons
d. Selling and Distribution- Distributing the packed milk and milk products to the retailers at
the specified time
Financial Overview
The financial policy of Comfed involved payment to the co-operatives after ten days of milk
procurement and received advances from the retailers. This helped COMFED to lower down
its working capital requirement. The total business of COMFED in year 2011-12 was
Rs.1564 Cr. which had increased by 31% to Rs.2058 Cr. in 2012-13. The P/L A/c showed an
increasing trend of net profit from 12.80 crore in 2010-11 to 16.04 crore in 2011-12 and
24.60 crore in 2012-13.
COMFED IN 2015
In 2015, Ms. Kaurs challenges for COMFED were many folds. Primary challenges was the
lack of sense of urgency among the employees because Sudha was enjoying monopoly in
Bihar market. Comfeds decision to enter into the NCR region came too late as mother dairy
and AMUL have acquired a major part of market share and customers were not ready to taste
a new brand. The organisational structure of COMFED was highly centralised one, which
created a lot of problem in proper functioning at milk union level as they had to wait for the
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I I F T
orders from the head office. COMFED had a large operating cycle, which locked the capital
in cycle for a longer period. There was lack of cash management, huge current asset in the
balance sheet, high raw material holding period and no expenses in research and
development. The huge losses of steam, fuel, ammonia gas, electricity and chemicals were
continuously adding to the manufacturing cost of COMFED.
Secondary set of challenges which Ms. Kaur was facing included improper maintenance of
machines. Absence of proper routing of procurement vehicles led to unutilised capacity of
vehicles, again leading to wastage of resource. This problem added to another major problem
that was unutilised capacity of plant, in which huge amount of capital was invested. There
was also the system of large buffer inventories, which sometimes led to wastage of the
product. There was no inventory strategy like EOQ, fixed order system and material
requirement planning. There was lack of written trade-credit policy document, due to which
there was problem of book-keeping. The milk unions and units had large portion of account
receivable as there was not any certain policy about the funding of these unions and units.
COMFED was not providing proper training to its employees so that their productivity can be
increased. Motivational factors such as recognition, reward, incentives, hikes, promotion
were absent.
COMFED was a growing organisation and had huge potential, resources and capacity in
dairy industry. Ms. Kaur realized that the overall business of the company was growing and
the finance were showing an increasing trend regarding its net profit, however, the company
was following a traditional pattern which needed to be changed. Adapting to new
technologies were really good decision but the biggest challenge for Ms. Kaur was to expand
COMFED beyond the boundaries of Bihar and NCR.
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Exhibit-1: Bihar State Milk Co-operative Federation Ltd., Patna, Profit and Loss Account
for the year ended 31st March, 2012
Particulars
To
opening
stock
To
material
cost
To
procurement
cost
To
processing
cost
To
wages
To
packing
cost
To
selling
cost
To
gross
profit
Total
To
salaries
and
wages
To
other
admin
expenses
To
running
repairs
and
maint
exp
To
training
expenses
To
audit
fees
To
interest
To
depriciation
To
profit
before
tax
total
2010-11
2011-12
Particulars
2010-11
2011-12
123228649.86
71621532.98
By
sales
3375126124.83
4327487151.49
By
stock
2954989420.74
4023436946.64
Transfer(outward)
231343375.95
274043569.38
122486355.55
67301119.80
16596924.80
75901282.91
25912187.12
291675092.98
By
closing
stock
3678091033.76
4884913153.44
Total
149234800.17
158669751.05
88963823.98
21114226.41
84478333.31
24708246.05
411920293.02
283382432.57
3678091033.76
4884913153.44
291675092.98
411920293.02
72313849.64
8776131.00
8459974.00
5289372.95
155719598.07
179964681.33
7874671.25
546667.00
41894317.86
11991517.00
167025626.18
456170822.05
9523599.45
657206.00
44175904.96
15517494.40
213723770.13
600344948.35
Total
By
net
profit
53242773.00
before
tax
b/d
71621532.98
42696878.00
456170822.05
600344948.35
167025626.18
213723770.13
Sub-total
By
net
profit
after
tax(prev.yr)
By
net
profit
after
32014334.00
tax(current
yr)
167025626.18
213723770.13
170787511.59
128057336.18
128057336.18
160480997.13
1707875.00
1280573.00
17078751.00
96479727.59
12805734.00
69132415.18
12824280.00
170787511.59
128057336.18
298844847.77
12824280.00
128057336.18
160480997.13
288538333.31
Total
298844847.77
288538333.31
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I I F T
2011-12
2012-13
PARTICULARS
AMOUNT COST/
O.P.
AMOUNT
COST/
O.P.
RATIO
UNIT
RATIO
Qty Sold
UNIT
1552.75
2089.09
46015.25
29.63
100.00
73719.04
35.29
100.00
38069.55
24.52
82.73246
64334.96
30.80
87.27
1586.68
1.02
3.448161
1712.07
0.82
2.32
889.63
0.57
1.933337
1372.49
0.66
1.86
844.76
0.54
1.835826
1006.84
0.48
1.37
(5) Wages
211.14
0.14
0.458848
315.76
0.15
0.43
47.19
0.03
0.102553
73.27
0.04
0.10
247.06
0.16
0.536909
480.35
0.23
0.65
41896.01
26.98
91.0481
69295.74
33.17
94.00
Contribution
4119.24
2.65
8.951902
4423.30
2.12
6.00
3269.30
2.11
7.104819
3028.54
1.45
4.11
849.94
0.55
1.847083
1394.76
0.67
1.89
1884.23
1.21
4.094795
1027.83
0.49
1.39
Depreciation
155.17
0.10
0.337214
79.80
0.04
0.11
Interest
441.77
0.28
0.960051
111.49
0.05
0.15
3866.24
2.49
8.402084
3219.83
1.54
4.37
Total cost
45762.25
29.47
99.45018
72515.57
34.71
98.37
Profit |loss
2137.23
1.38
4.644612
2231.30
1.07
3.03
Operating
Profit
Non
operating
Income
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I I F T
2010-11
2011-12
SHARE CAPITAL
150000000.00
150000000.00
106869000.00
114750000.00
5135754.40
3997430.40
28461585.34
28461585.34
78801403.86
78797334.90
303682.62
303682.62
4954262.00
4954262.00
40908.54
40908.54
141802119.16
173816453.16
2826.17
2826.17
224626432.70
239954841.10
32881.00
32881.00
11312691.91
12593264.91
6431560.00
6431560.00
48811314.07
61617048.07
4553309.02
4553309.02
128057336.18
160480997.13
248737088.41
SECURED LOAN
95165061.23
216927980.67
17701715
18321715
1779261070.93
1757904786.09
627098529.74
859032934.71
3558160532.76
4060845304.90
FIXED
ASSETS
WORK
IN
PROGRESS
INVESTMENT
317869503.59
310905100.74
334683972.72
273855.00
3836596.00
1528597160.49
1493062679.83
stock
71621532.98
283382432.57
sundry stores
50238611.55
84530335.04
607986.59
414312.09
84459.71
84459.71
20265337.97
21415656.54
130377464.68
169813871.68
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I I F T
interest
receivable
cash
and
bank
balance
B.Loans
&
advances
58503574.73
69947313.41
395022729.92
182914412.35
Advances
others
Total
Source:Comfed account
972789679.29
1391423820.93
18873039.11
25335332.03
3558160532.76
4060845194.90
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I I F T
Milk union
VPMU
(Patna)
DRMU
MMU
Other Units
TIMUL
SMU
Jamshedpur
Now in Jharkhand
Source: Comfed annual report
Patna
Ranchi
Jharkhand
VIMUL
(Bhagalpur)
Bokaro
Jharkhand
Purnia
Gaya
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I I F T
Districts
Mithila Milk
Union(MMU),Samastipur
Purnia,Katihar,Araria,Kishanganj,Saharsa,
Supaul and Madhepura
Jamshedpur Dairy
Ranchi Dairy
Bokaro Dairy
Bokaro,Dhanbad
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I I F T
daily capacity
Patliputra
150000
utilised capacity
% utilised
204540.7
136.3604667
257275.2
85.7584
Milk Union
Mithila Milk Union
300000
250000
121539.6
48.61584
250000
160323.8
64.12952
300000
44034.9
73.3915
312876.2
104.2920667
Vikramshila
Milk 60000
Union
Units of COMED
Daily capacity
Utilised Capacity
% utilised
60000
11993.8
19.98966667
20000
14150.5
70.7525
jamshedpur dairy
200000
122890
61.445
ranchi dairy
200000
57694
28.847
bokaro dairy
150000
63360
42.24
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I I F T
Matha
Misthi Dahi
Mango Dahi
Plain Dahi
Flavoured Milk
Khoa Mithai
Gulab Jamun
Milk Cake
Sugar Free Kalakand
Sugar Free Peda
Milk
Serial No.
Milk
Milk Type
Fat
SNF
1.
Sudha Gold
6.0%
9.0%
2.
Sudha Gold
Sudha Shakti
4.5%
8.5%
3.
Sudha Gold
Cow Milk
3.5%
8.5%
4.
Sudha Healthy
Tonned Milk
3.0%
8.5%
5.
Sudha Smart
1.5%
9.0%
Source: Company
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I I F T
1987-88
1997-98
2003-04
2006-07
2010-11
2011-12
2012-13
Barauni
20.57
65.93
135.00
173.69
333.08
314.12
343.82
Muzaffarpur
10.77
24.43
52.84
87.13
118.13
115.12
133.56
Samastipur
7.44
32.00
69.86
129.85
248.13
250.15
282.72
Patna
30.18
56.18
102.66
157.33
221.23
210.15
224.77
8.77
26.99
45.41
123.75
129.44
176.18
Vikramshila
1.41
2.81
3.27
7.78
35.05
35.73
48.39
Gaya
.68
0.15
3.55
2.42
10.76
7.50
13.18
Kosi
6.29
7.13
15.55
Ranchi
5.35
6.06
4.78
4.95
4.74
6.34
213.19
403.00
608.38
1101.38
1074.92
1244.51
Shahabad
Total
71.05
Source: Company
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Source: Authors
21 | P a g e
I I F T
Source: Authors
22 | P a g e
I I F T
Year
Production in India
Production (Million Tonnes)
1991-92
1992-93
55.7
58.0
1993-94
1994-95
1995-96
1996-97
1997-98
60.6
63.8
66.2
69.1
72.1
187
194
197
202
207
1998-99
1999-2000
2000-01
2001-02
2002-03
75.4
78.3
80.6
84.4
86.2
213
217
220
225
230
2003-04
2004-05*
2005-06
2006-07
2007-08
88.1
90.7
94.6
100.9
107.9
231
229
220
246
260
2008-09
112.2
266
2009-10
116.4
273
2010-11
121.8
281
2011-12
127.9
Source: State/UT Animal Husbandry Departments, 2004
*Source: Production Estimate of MILK, EGG, MEAT and WOOL of the year 2004-2005
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I I F T
Processing
PARTICULARS
The
total
milk
procured
during
year
2012-13
was
17.88 lakh kiloliters a day and
shown an increase of 15.8%. The procurement is done through vehicles like
Trucks, pickups vans and milk tankers. These vans and vehicles carry the milk
in steel cans from co-operatives to the milk unions and units, where it is
processed to pasteurised milk and different milk products.
a. Receiving the milk- irrespective of product, the plant has a section where milk
is delivered and stored.
b. Sampling of milk- Milk samples are drawn for organoleptic and other
platform test for determination of fat, solid-not-fat as well as its keeping quality.
c. Unloading of milk:
the milk is unloaded from the cans/tankers and taken into the dump tanks.
d. Milk processing:
COST
The procurement cost has shown
an increment of Rs.0.07 to 0.08
due to increase in the petroleum
prices.
The processing cost of milk
unions and units of COMFED
has increased by Rs.0.47 in
comparison of last year. This
increment is due to hike in the
prices of electricity, coal and
diesel.
Raw milk duly chilled will be passed through the milk plate pasteuriser, which
is a self contained unit for heating and cooling of milk. The milk is heated from
4 degree Celsius to 45 degree Celsius and is diverted to a cream separator,
which separates out the cream from the milk whereas the skimmed milk returns
back to the pasteuriser where it is further heated to 80 degree Celsius so as to
make it safer for human consumption and then chilled to 4 degree Celsius to
further enhance its keeping quality on storage
e. Separation of milk fat:
Milk from milk pasteurizer is taken to the cream separator where the fat is
separated from the milk in form of cream containing 40 to 50% fat and the
skimmed milk from the cream separator is diverted back to the pasteurizer.
f. Pasteurisation of cream:
Cream from cream separator is pumped through the cream pasteuriser, which is
identical in construction to milk pasteuriser where cream is heated to 80 degree
Celsius by means of hot water and is cooled to 8 degree Celsius by means of
chilled water to enhance its keeping quality. The pasteurized cream is stored in
double jacked cream storage tank for further conservation into butter and ghee.
g. Manufacture of butter:
Cream from cream storage is tank is pumped into the continuous butter making
machines / butter churn. The cream is churned into the machine in order to get
butter granules (this is known as churning of cream).
h. Ghee- Butter from melting vat is pumped to ghee boiler where it is heated to
about 107 degree Celsius gently so as to evaporate water from the molten butter
i. Skimmed milk powder:
Packaging
Selling
and
distribution
Skimmed milk/ whole milk from the milk silos is pumped through multi effect
falling film evaporator where it is pasteurised and condensed under vacuums to
desired concentration continuously.
The material used in packaging are polyfilms, paper cartoons, tin cans, plastic
containers etc, and recently they are moving to tetra packs. There are certain
specifications regarding packaging material which are set by National Dairy
Development Board and are necessary to be followed by all milk co-operative
federation. The width of polyflim should be 50-55 micron. It is important to
note at this point that cost of polyfilm is paid on the basis of its thickness. The
total number of packets of half litre from one kilogram of polyflim should be
around 410 and that of one litre packets should be around 250. Note that
anything less than this is considered to be wastage of resources.
These activities are handed over to agencies which are selected on the basis
BID. The agency with the lowest bid price is selected by COMFED for its
promotional and distribution activities.
24 | P a g e
I I F T
2011-12
Amount
Amount
14168.34
12624.03
Ranchi Dairy
11922.38
Bokaro Dairy
Operating Profit
2012-13
2011-12
Amount
Amount
% Change
12.23
583.12
438.55
32.97
9643.16
23.64
588.78
268.40
119.37
7470.16
6270.55
19.13
274.38
96.99
182.90
Gaya Dairy
4174.77
3204.89
30.26
62.56
63.51
-1.50
Koshi Dairy
3642.13
2625.70
38.71
36.46
73.22
-50.20
Nalanda Dairy
14217.54
1458.17
875.03
220.67
-50.39
537.92
CFP, Ranchi
3324.66
3257.25
2.07
-14.91
576.97
-102.58
Head Office
14799.07
6931.50
113.50
-356.29
-617.31
42.28
Total
73719.05 46015.25
Source: Comfed Accounts
60.21
1394.77
849.94
64.10
Name of the
Units
Jamshedpur
Dairy
%
Change
25 | P a g e
I I F T
2012-13
2011-12
Amount
%
Change
Amount
Amount
%
Change
24417.81
15625.05
56.27
46.37
312.20
-85.15
25313.99
18346.65
37.98
622.85
222.78
179.59
24656.51
17990.61
37.05
352.47
120.80
191.79
14835.15
7666.23
93.51
-216.90
15.29
-1518.21
4135.42
2435.79
69.78
-75.20
7.23
-1140.03
13135.24
7722.26
70.10
353.85
145.14
143.79
Total
106494.12 69786.58
Source: Comfed Accounts
52.60
1083.43
823.44
31.57
SI.No
1
2
3
4
5
6
Name of
the Unions
VPMU,
Patna
DRMU,
Barauni
MMU,
Samastipur
SMU, Ara
VIMUL,
Bhagalpur
TIMUL,
Muzaffarpur
2012-13
2011-12
Amount
Operating Profit