221. PROFILE ON PRODUCTION OF PAPER ENVELOPE

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1 221. PROFILE ON PRODUCTION OF PAPER ENVELOPE

2 221-2 TABLE OF CONTENTS PAGE I. SUMMARY II. PRODUCT DESCRIPTION & APPLICATION III. MARKET STUDY AND PLANT CAPACITY A. MARKET STUDY B. PLANT CAPACITY & PRODUCTION PROGRAMME IV. RAW MATERIALS AND INPUTS A. RAW & AUXILIARY MATERIALS B. UTILITIES V. TECHNOLOGY & ENGINEERING A. TECHNOLOGY B. ENGINEERING VI. MANPOWER & TRAINING REQUIREMENT A. MANPOWER REQUIREMENT B. TRAINING REQUIREMENT VII. FINANCIAL ANALYSIS A. TOTAL INITIAL INVESTMENT COST B. PRODUCTION COST C. FINANCIAL EVALUATION D. ECONOMIC BENEFITS

3 221-3 I. SUMMARY This profile envisages the establishment of a plant for the production of paper envelopes with a capacity of 50 tones per annum. The present demand for the proposed product is estimated at 351 tones per annum. The demand is expected to reach at 1415 tones by the year The plant will create employment opportunities for 8 persons. The total investment requirement is estimated at about Birr 800,300, out of which Birr 21,280 is required for plant and machinery. The project is financially viable with an internal rate of return (IRR) of 18 % and a net present value (NPV) of Birr 307,260 discounted at 8.5 %. II. PRODUCT DESCRIPTION AND APPLICATION Paper envelops are stationery articles that are used to enfold letters (documents) in modern private, office, etc written communications. They are items of daily consumption in homes and offices. Production of paper envelopes are a very simple process and well suited fro units in the tiny sector. When designing/manufacturing envelopes, it is needed to make sure that they will meet postal requirements, will print well, and will be sturdy enough to protect the contents until they reach their destination. The designer has to think about how the envelope will be addressed, and consider how it will look when paired with various types of labels or ink jet printed addresses. He should also make sure that the addressing label will adhere to the chosen paper stock.

4 221-4 III. MARKET STUDY AND PLANT CAPACITY A. MARKET STUDY 1. Past Supply and Present Demand Envelopes are flat, flexible paper containers especially for letters having gummed flaps. Envelopes are produced mostly in rectangular shape in a range of sizes and standard business envelopes, commercial stationery envelopes and specialty envelopes that does not need moisturing. The supply of envelopes and paper boards is met through domestic as well as imported products. Imported envelopes and paper board is presented in Table 3.1. Table 3.1 IMPORTED ENVELOPES AND PAPER BOARD Year Tons Growth Rate % Source: Customs Authority

5 221-5 The ten years average annual import of envelopes in was tons. Excluding the low level import exhibited in the first two years the annual average for the remaining eight years increases to tons at an annual average growth rate of 24%. In addition to imported envelopes the domestic production covers an estimated 40% of the total supply. Based on the average annual import of at an annual growth rate of 24% the current effective demand is estimated at 351 tons. 2. Demand Projection The demand projection for envelopes and paper boards is made with a slight modification on the average annual growth rate of imported supply. The average annual growth rate in was 24%. However a closer observation of the data set reveals an annual average growth rate of 14% for the years Among these two alternative growth rates the lower growth rate of 14% is considered in this study to project the demand. Therefore the demand for envelopes and paper boards in 2017 is forecasted to be 1,415.5 tons. Projected demand is presented in Table 3.2. Table 3.2 PROJECTED DEMAND FOR ENVELOPS AND PAPER BOARDS Year Tons , , ,415.5

6 Pricing and Distribution The retail price of a standard business envelope is Birr The recommended price for the new project is Birr The product will be retailed through stationeries. B. PLANT CAPACITY & PRODUCTION PROGRAMME 1. Plant Capacity Based on the demand projection indicated in Table 3.2, capital requirement and minimum economy of scale, the proposed plant will have a production capacity 50 tones of envelopes per annum. The plant is envisaged to operate in one shift of 8 hours for 300 days per year. However, production capacity can be double, if the plant is operated double shift of 16 hours a day based on actual market conditions. 2. Production Programme The fact that manufacturing of envelopes is a very simple process, it may take only a short time to develop the specific skills and know-how of envelop production. The production build-up programme is, therefore, recommended to start at 90% to get enough time to penetrate the market and then gradually rise to full capacity (100%) in the 2 nd year and then after. Table 3.3 below shows the production programme indicating capacity utilization of the plant. Table 3.3 PRODUCTION PROGRAMME Unit Production Year Envelope Production Tones Capacity utilization %

7 221-7 IV. MATERIALS AND INPUTS A. MATERIALS The main raw materials required for the manufacturing of envelopes are paper rolls and glues (gum labels). Auxiliary materials required by the plant include card board boxes. Table 4.1 below shows annual requirement of major raw and auxiliary materials at full production capacity of envelopes. The total cost of raw and auxiliary materials will, therefore, be Birr 701,800. Table 4.1 LIST OF RAW MATERIALS AND COST No. Description Unit Qty. Cost (Birr ) 1 Rolled Paper tones ,200 2 Glue tones ,000 3 Packing materials tones ,600 Total Amount 701,800 B. UTILITIES Electricity and water are the major utilities required by the plant. The total annual requirement at 100% capacity utilization rate and the estimated costs are given in Table 4.2 below. The annual expenditure on utilities will, therefore, be Birr 2,

8 221-8 Table 4.2 UTILITIES CONSUMPTION AND COST AT FULL CAPACITY No. Utility Unit Qty. Total Cost (Birr) 1 Electricity KWh 2,365 1, Water m Grand Total 2, V. TECHNOLOGY AND ENGINEERING A. TECHNOLOGY 1. Production Process The manufacturing process of envelopes involves the following steps: - Cutting paper into required sizes - Feeding cut papers into the envelope making machine in blocks of 150 to 200 sheets depending upon the thickness of the paper, - Folding and gluing the envelopes to form the required envelop, - The envelopes are, then, packed in thousands and distributed to retail stationery shops. The process doesn t have adverse effect to the environment. 2. Source of Technology The machinery required to manufacture envelopes are simple. All the machineries have to be imported from abroad. The following companies are recommended as source of technology and machinery. 1. Associate Pacific Machine Corporation; 724 Via Alonndra; Camarillo, CA, USA; 805( (800); 679 APMC.

9 M/s ACME Sale s Corporation, 2, Jain Mandir, Sultan wind Road, Amritsar 3. M/s A. Ghosh & Co (P) Ltd. 47, Jhantala Road, Calcutta B. ENGINEERING 1. Machinery and Equipment The list of machinery and equipment required for making paper envelopes is given in Table 5.1. The total estimated cost of machinery and equipment is estimated at Birr 21,275. Table 5.1 LIST OF MACHINERY AND EQUIPMENT REQUIREMENT No. Machine/Equipment Description Unit Qty. 1. Paper Cutting Machine Pcs 1 2. Multi-size Envelop Making Machine " 1 3. Moulds and dies " Req. 4. Working table " Req. 2. Land, Building and Civil Works The required area for both building and open space for the plant is estimated to be 400 m 2, out of which 300 m 2 will be a built-up area. The total cost of civil works, at the rate of Birr 1,500 per m 2 (with EGA sheet roof, steel structure with no wall, concrete floor), is

10 estimated at Birr 450,000. The total cost of land lease at the rate of Birr 0.1 per m 2 and for a period of 80 years is estimated at Birr 3,200. Thus, the total investment cost of land, building and civil works assuming that the total land lease cost will be paid in advance will be Birr 453, Proposed Location Aleta and Sodo Zuria woredas which are found in Sidama and Wolaita administrative zones are considered as the potential woredas for the envisaged project. Infrastructure, utility and market, are available in the woredas. From the above woredas, Aleta Wondo town (the center of Aleta woreda) is selected to be the location of the envisaged plant. VI. MANPOWER AND TRAINING REQUIREMENT A. MANPOWER REQUIREMENT The plant will require about 8 workers at the beginning of the plant operation. The breakdown of manpower allocation and annual labour cost including fringe benefit is indicated in Table 6.1.

11 Table 6.1 MANPOWER REQUIREMENT AND ANNUAL LABOUR COST (IN BIRR) Sr. No. Description Req. No. Salary Monthly Salary Annual 1. Plant Manager 1 2,500 30, Production & Techn. Head 1 2,000 24, Operators , Prod & Tech. Helpers , Sells & Purchase Person , Store keeper , Driver ,000 Sub Total 8 91, Workers benefit 20% of basic Salary 18,360 Grand Total 8 110,160 B. TRAINING REQUIREMENT The manufacturing of paper envelopes is not such a complicated process. Hence, it only needs to arrange short term a local training for the production and technical head on how to maintain and operate the machine, which may cost the project about Birr 10,000.

12 VII. FINANCIAL ANALYSIS The financial analysis of the paper envelop project is based on the data presented in the previous chapters and the following assumptions:- Construction period 1 year Source of finance 30 % equity 70 % loan Tax holidays 3 years Bank interest 8.5 % Discount cash flow 8.5% Accounts receivable 30 days Raw material local 30 days Work in progress 3 days Finished products 30 days Cash in hand 10 days Accounts payable 30 days A. TOTAL INITIAL INVESTMENT COST The total investment cost of the project including working capital is estimated at Birr 800,300, of which 13 per cent will be required in foreign currency. The major breakdown of the total initial investment cost is shown in Table 7.1.

13 Table 7.1 INITIAL INVESTMENT COST Sr. No. Cost Items Total Cost ( 000 Birr) 1 Land lease value Building and Civil Work Plant Machinery and Equipment Office Furniture and Equipment 75 5 Pre-production Expenditure* Working Capital Total Investment cost Foreign Share 13 * N.B Pre-production expenditure includes interest during construction (Birr thousand) training (Birr 10 thousand) and Birr 65 thousand costs of registration, licensing and formation of the company including legal fees, commissioning expenses, etc. B. PRODUCTION COST The annual production cost at full operation capacity is estimated at Birr 1 million (see Table 7.2). The material and utility cost accounts for per cent, while repair and maintenance take 7.96 per cent of the production cost.

14 Table 7.2 ANNUAL PRODUCTION COST AT FULL CAPACITY ('000 BIRR) Items Cost % Raw Material and Inputs Utilities Maintenance and repair Labour direct Factory overheads Administration Costs Total Operating Costs Depreciation Cost of Finance Total Production Cost 1, C. FINANCIAL EVALUATION 1. Profitability According to the projected income statement, the project will start generating profit in the first year of operation. Important ratios such as profit to total sales, net profit to equity (Return on equity) and net profit plus interest on total investment (return on total investment) show an increasing trend during the life-time of the project. The income statement and the other indicators of profitability show that the project is viable.

15 Break-even Analysis The break-even point of the project including cost of finance when it starts to operate at full capacity (year ) is estimated by using income statement projection. BE = Fixed Cost = 26 % Sales Variable Cost 3. Pay Back Period The investment cost and income statement projection are used to project the pay-back period. The project s initial investment will be fully recovered within 6 years. 4. Internal Rate of Return and Net Present Value Based on the cash flow statement, the calculated IRR of the project is 18 % and the net present value at 8.5 % discount rate is Birr 307,260. D. ECONOMIC BENEFITS The project can create employment for 8 persons. In addition to supply of the domestic needs, the project will generate Birr 271,390 in terms of tax revenue. The establishment of such factory will have a foreign exchange saving effect to the country by substituting the current imports.

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