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PUBLISHER: IMARC | PRODUCT CODE: 1347364
PUBLISHER: IMARC | PRODUCT CODE: 1347364
Flavoured Milk Market in India: Industry Trends, Share, Size, Growth, Opportunity and Forecast 2023-2028
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Market Overview:
The flavoured milk market in India size reached INR 41.6 Billion in 2022. Looking forward, IMARC Group expects the market to reach INR 158.6 Billion by 2028, exhibiting a growth rate (CAGR) of 25.8% during 2023-2028.
Flavoured milk represents one of the most popular dairy-based beverages in India. It is made by adding sugar, emulsifiers and flavours such as vanilla, chocolate, mango, butterscotch, etc. to skim or whole fluid milk. It is a convenient, flavoursome and healthy alternative to carbonated beverages, as a result of which, it is preferred by both school going children as well as working adults. The strong growth of the market can be attributed to the rising health consciousness among consumers which has led to a shift towards dairy based products. Some of the other growth inducing factors include increasing disposable incomes and growing population.
The report has examined the Indian Flavoured Milk Market in 15 major states:
Maharashtra
Uttar Pradesh
Andhra Pradesh and Telangana
Tamil Nadu
Gujarat
Rajasthan
Karnataka
Madhya Pradesh
West Bengal
Bihar
Delhi
Kerala
Punjab
Orissa
Haryana
For each of the states, the report provides a thorough analysis of the current and historical value and volume trends, market share of key players and market forecast. Currently, Maharashtra represents the largest market, accounting for majority of the market share. The competitive landscape of the Indian flavoured milk market has also been covered in this report. Some of the prominent players operating in the market include GCMMF, Mother Dairy, KMF, CavinKare and TN Cooperative.
The study gives an in-depth analysis of the flavoured milk market landscape in India, covering the current, historical and future trends for flavoured milk production along with its prices. The report also offers SWOT, Value Chain and Porter's Five Forces analysis of the Indian flavoured milk market along with breakup by segment, region, and an analysis of the competitive landscape. The study is based on both desk research and multiple waves of qualitative primary research. This report is a must-read for entrepreneurs, investors, researchers, consultants, business strategists, and all those who have any kind of stake or are planning to foray into the Indian flavoured milk industry in any manner.
Key Questions Answered in This Report
- 1. What was the size of the flavoured milk market in India in 2022?
- 2. What is the expected growth rate of the flavoured milk market in India during 2023-2028?
- 3. What are the key factors driving the flavoured milk market in India?
- 4. What has been the impact of COVID-19 on the flavoured milk market in India?
- 5. What is the breakup of the flavoured milk market in India based on the sector?
- 6. What are the key regions in the flavoured milk market in India?
- 7. Who are the key players/companies in the flavoured milk market in India?
Product Code: SR112023A778
Table of Contents
1 Preface
2 Scope and Methodology
- 2.1 Objectives of the Study
- 2.2 Stakeholders
- 2.3 Data Sources
- 2.3.1 Primary Sources
- 2.3.2 Secondary Sources
- 2.4 Market Estimation
- 2.4.1 Bottom-Up Approach
- 2.4.2 Top-Down Approach
- 2.5 Forecasting Methodology
3 Executive Summary
4 Introduction
- 4.1 Overview
- 4.2 Key Industry Trends
5 India Dairy Industry
- 5.1 Market Overview
- 5.2 Market Performance
- 5.3 Market by Organised and Unorganised Segment
- 5.4 Milk Production and Consumption Trends
- 5.4.1 Current and Historical Trends
- 5.4.2 Production and Consumption Forecast
- 5.5 Milk Production by State
- 5.6 Milk Production by Cattle
- 5.7 Milk Utilization Patterns in India
- 5.8 Market Forecast
6 India Flavoured Milk Industry
- 6.1 Market Overview
- 6.2 Market Performance
- 6.2.1 Volume Trends
- 6.2.2 Value Trends
- 6.3 Impact of COVID-19
- 6.4 Price Trends
- 6.4.1 Milk Procurement Price Trends
- 6.4.2 Flavoured Milk Price Trends
- 6.5 Market Breakup by Region
- 6.6 Market Breakup by Retail Vs Institutional
- 6.7 Market Forecast
- 6.8 SWOT Analysis
- 6.8.1 Overview
- 6.8.2 Strengths
- 6.8.3 Weaknesses
- 6.8.4 Opportunities
- 6.8.5 Threats
- 6.9 Value Chain Analysis
- 6.9.1 Raw Material Procurement
- 6.9.2 Manufacturing
- 6.9.3 Marketing
- 6.9.4 Distribution
- 6.9.5 Exports
- 6.9.6 End-Use
- 6.10 Porter's Five Forces Analysis
- 6.10.1 Overview
- 6.10.2 Bargaining Power of Buyers
- 6.10.3 Bargaining Power of Suppliers
- 6.10.4 Degree of Competition
- 6.10.5 Threat of New Entrants
- 6.10.6 Threat of Substitutes
- 6.11 Key Success Factors and Risk Factors
7 Performance of Key Regions
- 7.1 Karnataka
- 7.1.1 Market Performance
- 7.1.1.1 Volume Trends
- 7.1.1.2 Value Trends
- 7.1.2 Competitive Landscape
- 7.1.3 Market Forecast
- 7.1.3.1 Volume Trends
- 7.1.3.2 Value Trends
- 7.1.1 Market Performance
- 7.2 Maharashtra
- 7.2.1 Market Performance
- 7.2.1.1 Volume Trends
- 7.2.1.2 Value Trends
- 7.2.2 Competitive Landscape
- 7.2.3 Market Forecast
- 7.2.3.1 Volume Trends
- 7.2.3.2 Value Trends
- 7.2.1 Market Performance
- 7.3 Tamil Nadu
- 7.3.1 Market Performance
- 7.3.1.1 Volume Trends
- 7.3.1.2 Value Trends
- 7.3.2 Competitive Landscape
- 7.3.3 Market Forecast
- 7.3.3.1 Volume Trends
- 7.3.3.2 Value Trends
- 7.3.1 Market Performance
- 7.4 Delhi
- 7.4.1 Market Performance
- 7.4.1.1 Volume Trends
- 7.4.1.2 Value Trends
- 7.4.2 Competitive Landscape
- 7.4.3 Market Forecast
- 7.4.3.1 Volume Trends
- 7.4.3.2 Value Trends
- 7.4.1 Market Performance
- 7.5 Gujarat
- 7.5.1 Market Performance
- 7.5.1.1 Volume Trends
- 7.5.1.2 Value Trends
- 7.5.2 Competitive Landscape
- 7.5.3 Market Forecast
- 7.5.3.1 Volume Trends
- 7.5.3.2 Value Trends
- 7.5.1 Market Performance
- 7.6 Andhra Pradesh and Telangana
- 7.6.1 Market Performance
- 7.6.1.1 Volume Trends
- 7.6.1.2 Value Trends
- 7.6.2 Competitive Landscape
- 7.6.3 Market Forecast
- 7.6.3.1 Volume Trends
- 7.6.3.2 Value Trends
- 7.6.1 Market Performance
- 7.7 Uttar Pradesh
- 7.7.1 Market Performance
- 7.7.1.1 Volume Trends
- 7.7.1.2 Value Trends
- 7.7.2 Competitive Landscape
- 7.7.3 Market Forecast
- 7.7.3.1 Volume Trends
- 7.7.3.2 Value Trends
- 7.7.1 Market Performance
- 7.8 West Bengal
- 7.8.1 Market Performance
- 7.8.1.1 Volume Trends
- 7.8.1.2 Value Trends
- 7.8.2 Competitive Landscape
- 7.8.3 Market Forecast
- 7.8.3.1 Volume Trends
- 7.8.3.2 Value Trends
- 7.8.1 Market Performance
- 7.9 Kerala
- 7.9.1 Market Performance
- 7.9.1.1 Volume Trends
- 7.9.1.2 Value Trends
- 7.9.2 Competitive Landscape
- 7.9.3 Market Forecast
- 7.9.3.1 Volume Trends
- 7.9.3.2 Value Trends
- 7.9.1 Market Performance
- 7.10 Haryana
- 7.10.1 Market Performance
- 7.10.1.1 Volume Trends
- 7.10.1.2 Value Trends
- 7.10.2 Competitive Landscape
- 7.10.3 Market Forecast
- 7.10.3.1 Volume Trends
- 7.10.3.2 Value Trends
- 7.10.1 Market Performance
- 7.11 Punjab
- 7.11.1 Market Performance
- 7.11.1.1 Volume Trends
- 7.11.1.2 Value Trends
- 7.11.2 Competitive Landscape
- 7.11.3 Market Forecast
- 7.11.3.1 Volume Trends
- 7.11.3.2 Value Trends
- 7.11.1 Market Performance
- 7.12 Rajasthan
- 7.12.1 Market Performance
- 7.12.1.1 Volume Trends
- 7.12.1.2 Value Trends
- 7.12.2 Competitive Landscape
- 7.12.3 Market Forecast
- 7.12.3.1 Volume Trends
- 7.12.3.2 Value Trends
- 7.12.1 Market Performance
- 7.13 Madhya Pradesh
- 7.13.1 Market Performance
- 7.13.1.1 Volume Trends
- 7.13.1.2 Value Trends
- 7.13.2 Competitive Landscape
- 7.13.3 Market Forecast
- 7.13.3.1 Volume Trends
- 7.13.3.2 Value Trends
- 7.13.1 Market Performance
- 7.14 Bihar
- 7.14.1 Market Performance
- 7.14.1.1 Volume Trends
- 7.14.1.2 Value Trends
- 7.14.2 Competitive Landscape
- 7.14.3 Market Forecast
- 7.14.3.1 Volume Trends
- 7.14.3.2 Value Trends
- 7.14.1 Market Performance
- 7.15 Orissa
- 7.15.1 Market Performance
- 7.15.1.1 Volume Trends
- 7.15.1.2 Value Trends
- 7.15.2 Competitive Landscape
- 7.15.3 Market Forecast
- 7.15.3.1 Volume Trends
- 7.15.3.2 Value Trends
- 7.15.1 Market Performance
8 Market Breakup by Retail Vs Institutional
- 8.1 Retail
- 8.1.1 Market Trends
- 8.1.2 Market Forecast
- 8.2 Institutional
- 8.2.1 Market Trends
- 8.2.2 Market Forecast
9 Competitive Landscape
- 9.1 Competitive Structure
- 9.2 Market Share of Key Players
10 Flavoured Milk Manufacturing Process
- 10.1 Product Overview
- 10.2 Detailed Process Flow
- 10.3 Various Types of Unit Operations Involved
- 10.4 Mass Balance and Raw Material Requirements
11 Project Details, Requirements and Costs Involved
- 11.1 Land Requirements and Expenditures
- 11.2 Construction Requirements and Expenditures
- 11.3 Plant Machinery
- 11.4 Machinery Pictures
- 11.5 Raw Material Requirements and Expenditures
- 11.6 Raw Material and Final Product Pictures
- 11.7 Packaging Requirements and Expenditures
- 11.8 Transportation Requirements and Expenditures
- 11.9 Utility Requirements and Expenditures
- 11.10 Manpower Requirements and Expenditures
- 11.11 Other Capital Investments
12 Loans and Financial Assistance
13 Project Economics
- 13.1 Capital Cost of the Project
- 13.2 Techno-Economic Parameters
- 13.3 Product Pricing and Margins Across Various Levels of the Supply Chain
- 13.4 Taxation and Depreciation
- 13.5 Income Projections
- 13.6 Expenditure Projections
- 13.7 Financial Analysis
- 13.8 Profit Analysis
14 Key Player Profiles
Product Code: SR112023A778
List of Figures
- Figure 1: India: Flavoured Milk Market: Major Drivers and Challenges
- Figure 2: India: Dairy Market (in Billion INR), 2017-2022
- Figure 3: India: Dairy Market: Breakup by Segment (in %), 2022
- Figure 4: India: Dairy Market: Total Milk Production (in Million Metric Tons), 2017-18- 2022-23
- Figure 5: India: Dairy Market: Total Milk Consumption (in Million Metric Tons), 2017-18- 2022-23
- Figure 6: India: Dairy Market: Total Milk Production Forecast (in Million Metric Tons), 2023-24 - 2028-29
- Figure 7: India: Dairy Market: Total Milk Consumption Forecast (in Million Metric Tons), 2023-24 - 2028-29
- Figure 8: India: Milk Utilisation Patterns
- Figure 9: India: Dairy Market Forecast (in Billion INR), 2023-2028
- Figure 10: Flavoured Milk Market: Price Structure
- Figure 11: India: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 12: India: Flavoured Milk Market: Value Trends (in Billion INR), 2017-2022
- Figure 13: India: Milk Market: Procurement Price Trends (in INR/Litre), 2017-2022
- Figure 14: India: Flavoured Milk Market: Retail Price Trends (in INR/Litre), 2017-2022
- Figure 15: India: Flavoured Milk Market: Breakup by Region (in %), 2022
- Figure 16: India: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 17: India: Flavoured Milk Market Forecast: Value Trends (in Billion INR), 2023-2028
- Figure 18: India: Flavoured Milk Industry: SWOT Analysis
- Figure 19: India: Flavoured Milk Industry: Value Chain Analysis
- Figure 20: India: Flavoured Milk Industry: Porter's Five Forces Analysis
- Figure 21: Karnataka: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 22: Karnataka: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 23: Karnataka: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 24: Karnataka: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 25: Karnataka: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 26: Maharashtra: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 27: Maharashtra: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 28: Maharashtra: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 29: Maharashtra: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 30: Maharashtra: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 31: Tamil Nadu: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 32: Tamil Nadu: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 33: Tamil Nadu: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 34: Tamil Nadu: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 35: Tamil Nadu: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 36: Delhi: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 37: Delhi: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 38: Delhi: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 39: Delhi: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 40: Delhi: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 41: Gujarat: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 42: Gujarat: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 43: Gujarat: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 44: Gujarat: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 45: Gujarat: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 46: Andhra Pradesh and Telangana: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 47: Andhra Pradesh and Telangana: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 48: Andhra Pradesh and Telangana: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 49: Andhra Pradesh and Telangana: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 50: Andhra Pradesh and Telangana: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 51: Uttar Pradesh: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 52: Uttar Pradesh: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 53: Uttar Pradesh: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 54: Uttar Pradesh: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 55: Uttar Pradesh: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 56: West Bengal: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 57: West Bengal: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 58: West Bengal: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 59: West Bengal: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 60: West Bengal: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 61: Kerala: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 62: Kerala: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 63: Kerala: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 64: Kerala: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 65: Kerala: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 66: Haryana: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 67: Haryana: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 68: Haryana: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 69: Haryana: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 70: Haryana: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 71: Punjab: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 72: Punjab: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 73: Punjab: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 74: Punjab: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 75: Punjab: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 76: Rajasthan: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 77: Rajasthan: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 78: Rajasthan: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 79: Rajasthan: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 80: Rajasthan: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 81: Madhya Pradesh: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 82: Madhya Pradesh: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 83: Madhya Pradesh: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 84: Madhya Pradesh: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 85: Madhya Pradesh: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 86: Bihar: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 87: Bihar: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 88: Bihar: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 89: Bihar: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 90: Bihar: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 91: Orissa: Flavoured Milk Market: Volume Trends (in Million Litres), 2017-2022
- Figure 92: Orissa: Flavoured Milk Market: Value Trends (in Million INR), 2017-2022
- Figure 93: Orissa: Flavoured Milk Market: Breakup of Key Players (in %), 2022
- Figure 94: Orissa: Flavoured Milk Market Forecast: Volume Trends (in Million Litres), 2023-2028
- Figure 95: Orissa: Flavoured Milk Market Forecast: Value Trends (in Million INR), 2023-2028
- Figure 96: India: Flavoured Milk Market: Retail Sales (in Million Litres), 2017 & 2022
- Figure 97: India: Flavoured Milk Market Forecast: Retail Sales (in Million Litres), 2023-2028
- Figure 98: India: Flavoured Milk Market: Institutional Sales (in Million Litres), 2017 & 2022
- Figure 99: India: Flavoured Milk Market Forecast: Institutional Sales (in Million Litres), 2023-2028
- Figure 100: India: Flavoured Milk Market: Breakup by Key Players (in %), 2022
- Figure 101: Flavoured Milk Manufacturing: Detailed Process Flow
- Figure 102: Flavoured Milk Manufacturing: Conversion Rate of Feedstocks
- Figure 103: Flavoured Milk Manufacturing Plant: Breakup of Capital Costs (in %)
- Figure 104: Flavoured Milk Industry: Profit Margins at Various Levels of the Supply Chain
- Figure 105: Flavoured Milk Production: Manufacturing Cost Breakup (in %)
List of Tables
- Table 1: India: Dairy Market: Key Industry Highlights, 2022 and 2028
- Table 2: India: Dairy Market: Milk Production Breakup by State, 2017-18- 2022-23
- Table 3: India: Dairy Market: Milk Production Breakup by Cattle, 2017-18- 2022-23
- Table 4: India: Flavoured Milk: Key Industry Highlights, 2022 and 2028
- Table 5: India: Flavoured Milk Market Forecast: Breakup by Region, 2023-2028
- Table 6: India: Flavoured Milk Market Forecast: Breakup by Retail Vs Institutional, 2023-2028
- Table 7: India: Flavoured Milk Market: Competitive Structure
- Table 8: India: Flavoured Milk Market: Key Players
- Table 9: Flavoured Milk Manufacturing Plant: Costs Related to Land and Site Development (in INR)
- Table 10: Flavoured Milk Manufacturing Plant: Costs Related to Civil Works (in INR)
- Table 11: Flavoured Milk Manufacturing Plant: Costs Related to Machinery (in INR)
- Table 12: Flavoured Milk Manufacturing Plant: Raw Material Requirements (in Tons/Day) and Expenditures (INR/Ton)
- Table 13: Flavoured Milk Manufacturing Plant: Costs Related to Salaries and Wages (in INR)
- Table 14: Flavoured Milk Manufacturing Plant: Costs Related to Other Capital Investments (in INR)
- Table 15: Details of Financial Assistance Offered by Financial Institutions
- Table 16: Flavoured Milk Manufacturing Plant: Capital Costs (in INR)
- Table 17: Flavoured Milk Manufacturing Plant: Techno-Economic Parameters
- Table 18: Flavoured Milk Manufacturing Plant: Taxation and Depreciation (in INR)
- Table 19: Flavoured Milk Manufacturing Plant: Income Projections (in INR)
- Table 20: Flavoured Milk Manufacturing Plant: Expenditure Projections (in INR)
- Table 21: Flavoured Milk Manufacturing Plant: Cash Flow Analysis Without Considering the Income Tax Liability (in INR)
- Table 22: Flavoured Milk Manufacturing Plant: Cash Flow Analysis on Considering the Income Tax Liability (in INR)
- Table 23: Flavoured Milk Manufacturing Plant: Profit and Loss Account (in INR)
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