TASTE NIRVANA PVT. LTD.

PRESENTS

ELP FOOD PROCESSING (AFS-491)

DETAILED PROJECT
REPORT
ON

0* SUGAR BESAN KA
LADOO
PROCESSING UNIT

Submitted to:
Submitted by:

DR ANIL KUMAR.
JYOTI(57739)

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DR SHWETA RAI

DR SUBBU SANGEETA

DR SIMRAN KAUR

CONTENTS
1 Project at glance 2
2 Business plan 3
3 Introduction 4
4 Business model 7
5 Project Details 9
Assumptions Implementation
Schedule Statutory &
Government
Approvals
6 Manufacturing Process 18
7 Proposed floor plan 21
8 Process Flow diagram 17
9 Financial Statements 22
9.1.1 Project Cost
Working Capital Requirement
9.2.1.Raw Material
9.2.2.Human Resources

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Project at glance
Name of the proposed Taste nirvana pvt
project ltd presents zero
sugar besan ladoo
Name of the Jyoti 57739
entrepreneur
Nature of proposed Ownership
project
Project site Rudrapur
Names of Partner (if
partnership)
No of shareholders (if
company/FPC)
Technical advisor ICMR-National
Institute of
Nutrition,
Hyderabad
Proposed project 50%,55%,60%........
capacity etc
Raw Materials Besan, ghee,stevia
Major product outputs Ladoo
Total project cost
Means of finance Self, bank Term
loan

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Introduction
Diabetes is one of the most pressing global
health concerns today. According to the
International Diabetes Federation, over
537 million adults were living with
diabetes in 2021, and this number is
projected to rise to 643 million by 2030. In
India alone, more than 77 million people are
diagnosed diabetics—making it the diabetes
capital of the world.
As sugar consumption is a major concern
for diabetics, healthier alternatives are in high
demand. Stevia, a natural, zero-calorie
sweetener derived from the Stevia
rebaudiana plant, has gained global
recognition. It is up to 300 times sweeter
than sugar but does not raise blood
glucose levels, making it ideal for diabetic
and health-conscious consumers.
In response to this growing need, stevia-
infused besan ladoos offer a fusion of tradition
and health. They retain the authentic taste
and texture of classic Indian sweets while
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significantly reducing sugar content. This
innovative twist makes them suitable for
diabetics, diet conscious, and anyone
seeking guilt-free indulgence.

Over 120 million urban Indians now actively

follow a health-focused diet. Demand for
sugar-free, gluten-free, and natural products
is growing at >15% CAGR.
Influenced by lifestyle diseases, social media,
and rising fitness trends.
73% of global consumers are willing to
pay more for healthier food products
(Nielsen, 2022)

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60% actively seek products with reduced
sugar or natural sweeteners.Growth in
label-reading, ingredient awareness, and
preference for “clean” foods . 58% of
Indian urban consumers say they are
“extremely concerned” about sugar intake
(Statista, 2023)
71% of Indian millennials actively avoid
refined sugar in daily diets (FICCI-PWC
report).The sugar-free FMCG market in
India is projected to reach INR 4,500
crore by 2026.

The proposal
We propose the establishment of a health-
focused food startup that offers stevia-
infused besan ladoos, a modern take on one
of India’s most loved traditional sweets. This
product is designed for today’s health-
conscious consumer—especially diabetics
and individuals avoiding refined sugar—

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without compromising taste, texture, or
cultural familiarity. Made from roasted gram
flour (besan), pure ghee, and stevia, a 100%
natural, zero-calorie sweetener
Completely sugar-free, diabetic-friendly, and
low on glycemic index.No preservatives,
gluten-free, and rich in protein.
Business model
Value Proposition Customer Segments
Sugar-free indulgence:  Diabetics and pre-
Traditional taste with diabetics.
zero added sugar.  Fitness-conscious
Healthy alternative: individuals.
suitable for diabetics  Parents seeking
and calorie-conscious healthier snacks for
consumers. kids.
Clean label: All-natural
ingredients, no
preservatives or Customer
artificial flavors. Relationships
 Subscription-based
Channels monthly delivery.
Online D2C: Website,  Personalized festive
Amazon, Flipkart, and gifting options.
health-focused  Health education
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platforms like blogs/emails/social
HealthKart. media content.
Offline retail:
Organic/health stores, Revenue Streams
supermarkets, fitness  Retail sales (per box
centers. pricing).
Pop-ups & events:  Bulk orders for
Diabetic camps, health corporate/festive
expos, festive stalls. gifting.

 Subscription models
Key Activities (weekly/monthly
 Product healthy sweets).
development (R&D  Custom orders
for taste and shelf (sugar-free sweet
life). hampers).
 Branding and
marketing
(targeting health- Key Resources
conscious and  Recipe
traditional developers/nutritioni
audiences). sts.
 Manufacturing and  Certified kitchen or
quality control. manufacturing
 Distribution and facility.
logistics.  Suppliers for high-
quality besan, stevia,

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 ghee, etc.
Key Partners  Marketing and e-
 Health food commerce team.
influencers and
dieticians.
 Packaging Cost Structure
companies (eco-  Raw materials
friendly, premium (besan, stevia, ghee,
packaging). nuts).
 Manufacturing and
 Logistics and labor.
delivery partners.  Packaging and
 Retail partners and labeling.
health food  Marketing and
distributors. advertising.

 Logistics and
storage.

1. Business origin
Taste nirvanas zero sugar besan ladoo emerged
in 2025 with a unique mission to make suitable
for diabetics, diet conscious, and anyone seeking
guilt-free indulgence. From personal/family
experience with diabetes or health concerns, the
inspiration poppedout. Also observation of a

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 market gap ie. people love Indian sweets but
avoid them due to sugar content. So recreate
traditional besan ladoo using stevia instead of
sugar to maintain the authentic taste and texture
while making it health-friendly.
2. Vision
To revolutionize traditional Indian sweets by
making them healthier and accessible for all,
without compromising on taste, by blending
time-honored recipes with modern wellness
solutions.
This vision reflects:
 A respect for tradition (besan ladoo).
 A focus on health (use of stevia).
 A broader mission to innovate Indian sweets
for modern lifestyles.

3.Market potential
A.Growing Health & Wellness Market: India’s health
food market is expected to reach USD 30 billion by
2026.Rising awareness about diabetes, obesity,
and sugar reduction is pushing demand for low-
calorie, sugar-free foods.

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B. Diabetes and Lifestyle Diseases:India has over
100 million diabetics (as per ICMR-INDIAB study,
2023).
Consumers are actively seeking sugar-
freealternatives to traditional sweets.

C.Export Potential:NRIs in the US, UK, Canada,

and Middle East seek authentic Indian sweets
with health-conscious ingredients.

D.Niche Advantage:Limited direct competition in

the stevia-sweetened Indian sweets segment.First-
mover or early-mover advantage in creating a
branded, trusted product line.

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 3. Market segmentation
Demographic Segmentation
 Age: 25–60 years (health-conscious adults),
senior citizens
 Income: Middle to upper-income (can afford
premium sweets)
 Health Condition: Diabetics, pre-diabetics,
fitness-focused individuals
 Family Status: Families with children,
nuclear families, elderly parents
Geographic Segmentation
 Urban India Metro cities: Mumbai, Delhi,
Bangalore, Pune, Hyderabad
 Tier 2 Cities: Rising awareness and health
trends (Indore, Surat, Kochi)
 International: NRIs in US, Canada, UK, UAE,
Australia seeking healthy Indian sweets
Behavioral Segmentation
 Health Seekers: Actively looking for sugar-
free and low-calorie alternatives
 Traditional Sweet Lovers:Want to enjoy
sweets without guilt
 Gifting Buyers: Corporate, festive, or
personal gift shoppers

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  Early Adopters : Interested in trying new
health innovations with Indian roots
Psychographic Segmentation
 Fitness Enthusiasts Gym-goers, yoga
followers, runners who want healthy
indulgence
 Natural Lifestyle Adopters Prefer clean-
label, natural, organic products
 Diabetes-aware Households Families
modifying diets for a diabetic member
 Food Explorers Open to new formats of
traditional foods (fusion, healthy twists)
4. Market positioning
 Unique selling preposition:Stevia-
sweetened, Safe for diabetics & low in
calories.Authentic besan ladoo, traditional
flavor preserved.No refined sugar.
Healthier sweet option,natural & clean
ingredients.
No preservatives or additives, modern twist on
tradition, Appeals to both nostalgic and health-
conscious consumers.
 Quality and ingredients : Clean label,
preservative-free Additives,
preservatives&Artificial flavorings

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 Organic Besan ,signals authenticity and
wholesomeness; appeals to clean-eating
consumers.
 Price preposition: Above Traditional Sweets,
Due to premium ingredients (stevia, A2
ghee, organic besan) and health benefits.
Below Luxury Gourmet Brands,To remain
competitive while maintaining a premium
feel.
Sweet Spot Price Range- ₹300–₹400 per
500g Reflects quality, natural
ingredients, and healthy formulation.
 Competitive differentiation
Premium + Healthy Fusion: Blends Indian
tradition with modern wellness.
Ethical Sourcing: Using organic besan, A2
ghee, clean stevia builds trust.
Packaging & Gifting Appeal: Can be used for
festive gifting or corporate wellness
hampers.

5.Advertising and Promotion

Strategies
Influencer Marketing: Partner with food
influencers or health bloggers on platforms

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like Instagram, YouTube, and TikTok to
showcase the produCT.
Educational Content: Create posts and videos
explaining how stevia works as a sugar
substitute.
Trial Offers: Offer discounts or bundles (e.g.,
buy 1 get 1 free) to encourage first-time
buyers to try your ladoos.
Subscription Service: Provide a subscription
model where customers receive a monthly
batch of ladoos at a discounted price
Pop-up Stores or Food Fairs: Participate in
local food festivals, health expos, or pop-up
markets.
Online Store: Set up a user-friendly website
or partner with platforms like Amazon or
BigBasket to sell your ladoos.
Online Ads: Use targeted ads on Facebook,
Google, and Instagram to reach health-
conscious individuals.

6. Sales and Distribution Plan

 Retail Sales: Through supermarkets, health
stores, and convenience stores.
 Online Sales: E-commerce platforms like
Amazon and specialty health product sites.

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  Wholesale Distribution: Sold directly to
NGOs, UNHCR, WFP, and government
agencies.
 Strategic Alliances: Partnering with
organizations
focused on health, nutrition, and social
welfare, such as UNICEF, World Health
Organization (WHO), and Global Nutrition
Foundation.

7.SWOT analysis
Strengths: Weaknesses:

1. Health Benefits 1. Taste Perception

2. Unique Product 2. Higher Production

Offering Costs

3. Increasing Demand 3. Market Education

for Sugar-Free Options Required

4. Dietary Versatility 4. Skepticism Around

Artificial Sweeteners

Opportunities: Threats:

1. Rising Health Trends 1. Competition from

Traditional Sweets

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2. Global Expansion
2. Price Sensitivity
3. Festivals and
Occasions 3. Regulatory Changes
4. Collaboration with 4. Market Saturation
Health and Wellness
Brands. 5. Changing Consumer
Preferences.
5. Product
Diversification 6. Supply Chain Risks

8.Competitors
Zevic, Gurbass, Sweet Bengal,
Haldiram’s (sweetfree range) ,
Diabliss etc. specializes in diabetic-
friendly products and has begun offering
sweets made with natural sweeteners.

TECHNICAL FLOWSHEET
Production Process Flowsheet

Raw Material Procurement

|
V
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Raw Material Inspection & Storage
|
V
Roasting of Besan in Ghee
|
V
Preparation of Stevia Syrup
|
V
Mixing (Roasted Besan + Stevia Syrup +
Dry Fruits + Flavor)
|
V
Cooling the Mixture
|
V
Shaping/Forming Ladoos
|
V
Packaging (Primary and Secondary)
|
V
Labeling
|
V
Storage & Dispatch

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MANUFACTURING PROCESS:
1.Raw Material Procurement & Quality Check
Besan (gram flour): High-quality, free from
adulterants.
Stevia: Purified, food-grade stevia extract (powder
or liquid).
Ghee, cardamom powder, nuts (optional): All food-
grade.
Additives (if used): Natural flavor enhancers or
binders.

2.Roasting of Besan
Equipment: Continuous roasters or jacketed steam
kettles.
Process:Besan is roasted in ghee at a controlled
temperature (typically 80–100°C).Roasting
continues until it turns golden brown and develops
a nutty aroma.
Automated paddles stir constantly to prevent
burning.

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3.Cooling
The roasted besan is transferred to cooling trays or
conveyors.It is cooled to room temperature (25–
30°C) to prevent degradation of added ingredients.

4.Mixing with Stevia and Other Ingredients

Equipment: Ribbon blender or planetary mixer.
Process:
Stevia (calculated equivalent to sugar sweetness)
is added to the cooled besan.
Cardamom powder, roasted nuts, or raisins may
also be added.A small amount of warm ghee may
be added to achieve binding consistency.

6.Forming Ladoos
Equipment: Automatic ball forming machine or
semi-automatic ladoo forming unit.
The mixture is portioned and shaped into uniform
balls.
Size and weight are controlled (usually 20–25g
each).

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7.Cooling & Setting
Formed ladoos are allowed to cool and set at
ambient temperature or in controlled chambers.

8.Packaging
Equipment: Flow wrap machines, vacuum sealers,
or MAP (Modified Atmosphere Packaging).
Each ladoo is wrapped individually or in batches
(e.g., packs of 6, 12).
Labels include ingredients, nutritional info, shelf
life, and manufacturing details.

9.Storage & Distribution

Stored in a cool, dry place (ideally <25°C, <65%
RH).
Distributed through cold chain or regular FMCG
logistics depending on shelf stability.
10.Quality Control (QC) & Food Safety
Microbial tests (especially since it’s a low-moisture
product).
Sensory evaluation (taste, texture, aroma).
Stevia dosage validation (to avoid bitterness).
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mass balance for producing 1000 kg of Stevia Besan Ladoo:

Target Output: 1000 kg of Final Product (Ladoo)

1. Input Materials:
% in Quantity
Ingredient
Recipe (kg)
Besan (gram flour) 60% 600.0
Ghee 20% 200.0
Stevia (sweetener) 0.5% 5.0
Nuts & Raisins 5% 50.0
Cardamom & Spices 0.5% 5.0
Subtotal 86% 860.0
Estimated Moisture Loss ~2% of
~20.0
(roasting besan) total
Estimated Process Loss (dust, ~1% of
~10.0
spillage) total
Total Input Required ~109% 990–1000
2. Output Components:
Quantity
Output Component
(kg)
Final Stevia Besan 1000.0
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 Quantity
Output Component
(kg)
Ladoo
Moisture Lost
~20.0
(Roasting)
Process Loss
~10.0
(Handling)
Total Output ~1030.0

Mass Balance Equation

Total Input ≈ 1030 kg = 1000 kg (Ladoo) + 20 kg (Moisture

loss) + 10 kg (Process loss)

Procurement of Raw Materials

 Besan (Gram Flour) Suppliers

1.MJP Spice (Saharanpur, Uttar Pradesh)

FSSAI-certified gram flour, priced at ₹94/kg.

Minimum order quantity: 2000 kg
2.CKP Enterprises
3.Yesraj Agro Exports (Pune)

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Provides gram flour at ₹35/kg.
Minimum order quantity: 5 kg.
 Ghee Suppliers

Sri Ganapathi Ghee (Tamil Nadu)

o Agmark-certified pure desi cow ghee,
prepared using the traditional Bilona
method.

 Stevia Suppliers

1.Kshipra Biotech (Indore, Madhya Pradesh)

o Manufacturer and exporter of stevia

extract.
o Offers food-grade stevia in powder form.

o Minimum order quantity: 25 kg.

 Nuts & Dry Fruits Suppliers

 Cashew Export Promotion Council of India

(CEPCI)
o Based in Kollam, Kerala, known as the

Cashew Capital of the World.

o Provides a list of registered cashew

exporters.

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 Cardamom Suppliers

 Spices Board of India

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