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PUBLISHER: IMARC Services Private Limited | PRODUCT CODE: 1206562
PUBLISHER: IMARC Services Private Limited | PRODUCT CODE: 1206562
Ice Cream Market: Global Industry Trends, Share, Size, Growth, Opportunity and Forecast 2023-2028
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The global ice cream market size reached US$ 70.6 Billion in 2022. Looking forward, IMARC Group expects the market to reach US$ 94.3 Billion by 2028, exhibiting a growth rate (CAGR) of 5.14% during 2023-2028.
Ice cream is a sweet, frozen dessert made from a combination of milk, cream and artificial or natural flavorings. Some variants like frozen custard and French ice creams also use egg as one of the main ingredients. Ice cream is a rich source of carbohydrates, calcium, phosphorus, thiamine, riboflavin, niacin and folate, as well as vitamins A, C, D, E, K, B-6 and B-12. There are numerous flavors available in the market amongst which the most popular are strawberry, chocolate, and vanilla. Ice cream is one of the oldest desserts with its commercial production dating back to the early 1850s, when the first large-scale manufacturing plant was established in Baltimore, Maryland. Since then, rapid advancements in logistics and production processes have enabled manufacturers to offer ice cream through nearly every restaurant, supermarket and corner store.
Over the past few years, rising health consciousness and better knowledge have led consumers to shift toward upmarket treats, which are formulated with unusual and organic ingredients. Besides, several governing bodies across the globe are issuing new regulations pertaining to the labeling, ingredients and manufacturing of ice cream. For instance, the Food Safety and Standards Authority of India (FSSAI) introduced labeling requirements for frozen desserts in 2020. The norms will require Food Business Operators (FBOs) to prominently mention the percentage amount of vegetable proteins or vegetable fat/oil on the label. Apart from this, rapid urbanization has led to an expansion in modern retail formats such as departmental stores, hypermarkets, supermarkets and convenience stores, which is contributing to an increase in sales. Moreover, owing to the income elastic nature of ice cream consumption, rising disposable incomes and the improving purchasing power of consumers are escalating its per capita consumption in emerging regions like India and China.
Key Market Segmentation:
- IMARC Group provides an analysis of the key trends in each sub-segment of the global ice cream market report, along with forecasts at the global, regional and country level from 2023-2028. Our report has categorized the market based on flavor, category, product and distribution channel.
Breakup by Flavor:
- Vanilla
- Chocolate
- Fruit
- Others
- Currently, chocolate is mostly preferred by consumers as it is used in the preparation of several other desserts.
Breakup by Category:
- Impulse
- Take-Home
- Artisanal
- Amongst the categories mentioned above, impulse ice cream is expected to maintain its dominant position during the forecast period.
Breakup by Product:
- Cup
- Stick
- Cone
- Brick
- Tub
- Others
- At present, the majority of consumers prefer purchasing ice cream cups.
Breakup by Distribution Channel:
- Supermarkets/Hypermarkets
- Convenience Stores
- Ice Cream Parlors
- Online Stores
- Others
- Supermarkets and hypermarkets represent the most popular distribution channel as they offer a wide collection of brands and flavors to the consumers.
Regional Insights:
- North America
- United States
- Canada
- Asia Pacific
- China
- Japan
- India
- South Korea
- Australia
- Indonesia
- Others
- Europe
- Germany
- France
- United Kingdom
- Italy
- Spain
- Russia
- Others
- Latin America
- Brazil
- Mexico
- Others
- Middle East and Africa
- Europe presently accounts for the majority of the market share.
Competitive Landscape:
The competitive landscape of the market has been analyzed in the report, along with the detailed profiles of the major players operating in the industry. Some of the top ice cream companies key players are:
- Unilever
- Nestle
- Inner Mongolia Yili Industrial Group
- General Mills
Key Questions Answered in This Report:
- 1. What was the global ice cream market size in 2022?
- 2. What will be the global ice cream market outlook during the forecast period (2023-2028)?
- 3. What are the global ice cream market drivers?
- 4. What are the major trends in the global ice cream market?
- 5. What is the impact of COVID-19 on the global ice cream market?
- 6. What is the global ice cream market breakup by flavor?
- 7. What is the global ice cream market breakup by category?
- 8. What is the global ice cream market breakup by product?
- 9. What is the global ice cream market breakup by distribution channel?
- 10. What are the major regions in the global ice cream market?
Product Code: SR1323A34_Report
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 Global Ice Cream Industry
- 5.1 Market Overview
- 5.2 Market Performance
- 5.2.1 Volume Trends
- 5.2.2 Value Trends
- 5.3 Impact of COVID-19
- 5.4 Price Analysis
- 5.4.1 Key Price Indicators
- 5.4.2 Price Structure
- 5.4.3 Price Trends
- 5.5 Market Breakup by Flavor
- 5.6 Market Breakup by Category
- 5.7 Market Breakup by Product
- 5.8 Market Breakup by Distribution Channel
- 5.9 Market Breakup by Region
- 5.10 Market Forecast
- 5.11 SWOT Analysis
- 5.11.1 Overview
- 5.11.2 Strengths
- 5.11.3 Weaknesses
- 5.11.4 Opportunities
- 5.11.5 Threats
- 5.12 Value Chain Analysis
- 5.12.1 Raw Material Procurement
- 5.12.2 Manufacturing
- 5.12.3 Marketing
- 5.12.4 Distribution
- 5.12.5 Exports
- 5.12.6 End-Use
- 5.13 Porter's Five Forces Analysis
- 5.13.1 Overview
- 5.13.2 Bargaining Power of Buyers
- 5.13.3 Bargaining Power of Suppliers
- 5.13.4 Degree of Competition
- 5.13.5 Threat of New Entrants
- 5.13.6 Threat of Substitutes
- 5.14 Key Success Factors and Risk Factors
6 Market Breakup by Flavor
- 6.1 Chocolate
- 6.1.1 Market Trends
- 6.1.2 Market Forecast
- 6.2 Fruit
- 6.2.1 Market Trends
- 6.2.2 Market Forecast
- 6.3 Vanilla
- 6.3.1 Market Trends
- 6.3.2 Market Forecast
- 6.4 Others
- 6.4.1 Market Trends
- 6.4.2 Market Forecast
7 Market Breakup by Category
- 7.1 Impulse Ice Cream
- 7.1.1 Market Trends
- 7.1.2 Market Forecast
- 7.2 Take-Home Ice Cream
- 7.2.1 Market Trends
- 7.2.2 Market Forecast
- 7.3 Artisanal Ice Cream
- 7.3.1 Market Trends
- 7.3.2 Market Forecast
8 Market Breakup by Product
- 8.1 Cup
- 8.1.1 Market Trends
- 8.1.2 Market Forecast
- 8.2 Stick
- 8.2.1 Market Trends
- 8.2.2 Market Forecast
- 8.3 Cone
- 8.3.1 Market Trends
- 8.3.2 Market Forecast
- 8.4 Brick
- 8.4.1 Market Trends
- 8.4.2 Market Forecast
- 8.5 Tub
- 8.5.1 Market Trends
- 8.5.2 Market Forecast
- 8.6 Others
- 8.6.1 Market Trends
- 8.6.2 Market Forecast
9 Market Breakup by Distribution Channel
- 9.1 Supermarkets/Hypermarkets
- 9.1.1 Market Trends
- 9.1.2 Market Forecast
- 9.2 Convenience Stores
- 9.2.1 Market Trends
- 9.2.2 Market Forecast
- 9.3 Ice Cream Parlours
- 9.3.1 Market Trends
- 9.3.2 Market Forecast
- 9.4 Online Stores
- 9.4.1 Market Trends
- 9.4.2 Market Forecast
- 9.5 Others
- 9.5.1 Market Trends
- 9.5.2 Market Forecast
10 Market Breakup by Region
- 10.1 North America
- 10.1.1 United States
- 10.1.1.1 Market Trends
- 10.1.1.2 Market Forecast
- 10.1.2 Canada
- 10.1.2.1 Market Trends
- 10.1.2.2 Market Forecast
- 10.1.1 United States
- 10.2 Asia Pacific
- 10.2.1 China
- 10.2.1.1 Market Trends
- 10.2.1.2 Market Forecast
- 10.2.2 Japan
- 10.2.2.1 Market Trends
- 10.2.2.2 Market Forecast
- 10.2.3 India
- 10.2.3.1 Market Trends
- 10.2.3.2 Market Forecast
- 10.2.4 South Korea
- 10.2.4.1 Market Trends
- 10.2.4.2 Market Forecast
- 10.2.5 Australia
- 10.2.5.1 Market Trends
- 10.2.5.2 Market Forecast
- 10.2.6 Indonesia
- 10.2.6.1 Market Trends
- 10.2.6.2 Market Forecast
- 10.2.7 Others
- 10.2.7.1 Market Trends
- 10.2.7.2 Market Forecast
- 10.2.1 China
- 10.3 Europe
- 10.3.1 Germany
- 10.3.1.1 Market Trends
- 10.3.1.2 Market Forecast
- 10.3.2 France
- 10.3.2.1 Market Trends
- 10.3.2.2 Market Forecast
- 10.3.3 United Kingdom
- 10.3.3.1 Market Trends
- 10.3.3.2 Market Forecast
- 10.3.4 Italy
- 10.3.4.1 Market Trends
- 10.3.4.2 Market Forecast
- 10.3.5 Spain
- 10.3.5.1 Market Trends
- 10.3.5.2 Market Forecast
- 10.3.6 Russia
- 10.3.6.1 Market Trends
- 10.3.6.2 Market Forecast
- 10.3.7 Others
- 10.3.7.1 Market Trends
- 10.3.7.2 Market Forecast
- 10.3.1 Germany
- 10.4 Latin America
- 10.4.1 Brazil
- 10.4.1.1 Market Trends
- 10.4.1.2 Market Forecast
- 10.4.2 Mexico
- 10.4.2.1 Market Trends
- 10.4.2.2 Market Forecast
- 10.4.3 Others
- 10.4.3.1 Market Trends
- 10.4.3.2 Market Forecast
- 10.4.1 Brazil
- 10.5 Middle East and Africa
- 10.5.1 Market Trends
- 10.5.2 Market Breakup by Country
- 10.5.3 Market Forecast
11 Competitive Landscape
- 11.1 Market Structure
- 11.2 Key Players
12 Ice Cream Manufacturing Process
- 12.1 Product Overview
- 12.2 Detailed Process Flow
- 12.3 Various Types of Unit Operations Involved
- 12.4 Mass Balance and Raw Material Requirements
13 Project Details, Requirements and Costs Involved
- 13.1 Land Requirements and Expenditures
- 13.2 Construction Requirements and Expenditures
- 13.3 Plant Machinery
- 13.4 Machinery Pictures
- 13.5 Raw Material Requirements and Expenditures
- 13.6 Raw Material and Final Product Pictures
- 13.7 Packaging Requirements and Expenditures
- 13.8 Transportation Requirements and Expenditures
- 13.9 Utility Requirements and Expenditures
- 13.10 Manpower Requirements and Expenditures
- 13.11 Other Capital Investments
14 Loans and Financial Assistance
15 Project Economics
- 15.1 Capital Cost of the Project
- 15.2 Techno-Economic Parameters
- 15.3 Product Pricing and Margins Across Various Levels of the Supply Chain
- 15.4 Taxation and Depreciation
- 15.5 Income Projections
- 15.6 Expenditure Projections
- 15.7 Financial Analysis
- 15.8 Profit Analysis
16 Key Player Profiles
- 16.1 Unilever
- 16.2 Nestle
- 16.3 Inner Mongolia Yili Industrial Group
- 16.4 General Mills
Product Code: SR1323A34_Report
List of Figures
- Figure 1: Global: Ice Cream Market: Major Drivers and Challenges
- Figure 2: Global: Ice Cream Market: Volume Trends (in Million Tons), 2017-2022
- Figure 3: Global: Ice Cream Market: Value Trends (in Billion US$), 2017-2022
- Figure 4: Global: Ice Cream Market: Average Price Trends (in US$/Litre), 2017-2022
- Figure 5: Ice Cream Market: Price Structure
- Figure 6: Global: Ice Cream Market: Breakup by Region (in %), 2022
- Figure 7: Global: Ice Cream Market: Breakup by Flavor (in %), 2022
- Figure 8: Global: Ice Cream Market: Breakup by Category (in %), 2022
- Figure 9: Global: Ice Cream Market: Breakup by Product (in %), 2022
- Figure 10: Global: Ice Cream Market: Breakup by Distribution Channel (in %), 2022
- Figure 11: Global: Ice Cream Market Forecast: Volume Trends (in Million Tons), 2023-2028
- Figure 12: Global: Ice Cream Market Forecast: Value Trends (in Billion US$), 2023-2028
- Figure 13: Global: Ice Cream Market Forecast: Average Price Trends (in US$/Litre), 2023-2028
- Figure 14: Global: Ice Cream Industry: SWOT Analysis
- Figure 15: Global: Ice Cream Industry: Value Chain Analysis
- Figure 16: Global: Ice Cream Industry: Porter's Five Forces Analysis
- Figure 17: Global: Ice Cream Market (Chocolate Flavor): Volume Trends (in Tons), 2017 & 2022
- Figure 18: Global: Ice Cream Market Forecast (Chocolate Flavor): Volume Trends (in Tons), 2023-2028
- Figure 19: Global: Ice Cream Market (Fruit Flavor): Volume Trends (in Tons), 2017 & 2022
- Figure 20: Global: Ice Cream Market Forecast (Fruit Flavor): Volume Trends (in Tons), 2023-2028
- Figure 21: Global: Ice Cream Market (Vanilla Flavor): Volume Trends (in Tons), 2017 & 2022
- Figure 22: Global: Ice Cream Market Forecast (Vanilla Flavor): Volume Trends (in Tons), 2023-2028
- Figure 23: Global: Ice Cream Market (Other Flavors): Volume Trends (in Tons), 2017 & 2022
- Figure 24: Global: Ice Cream Market Forecast (Other Flavors): Volume Trends (in Tons), 2023-2028
- Figure 25: Global: Impulse Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 26: Global: Impulse Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 27: Global: Take-Home Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 28: Global: Take-Home Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 29: Global: Artisanal Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 30: Global: Artisanal Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 31: Global: Ice Cream Market (Cup): Volume Trends (in Tons), 2017 & 2022
- Figure 32: Global: Ice Cream Market Forecast (Cup): Volume Trends (in Tons), 2023-2028
- Figure 33: Global: Ice Cream Market (Stick): Volume Trends (in Tons), 2017 & 2022
- Figure 34: Global: Ice Cream Market Forecast (Stick): Volume Trends (in Tons), 2023-2028
- Figure 35: Global: Ice Cream Market (Cone): Volume Trends (in Tons), 2017 & 2022
- Figure 36: Global: Ice Cream Market Forecast (Cone): Volume Trends (in Tons), 2023-2028
- Figure 37: Global: Ice Cream Market (Brick): Volume Trends (in Tons), 2017 & 2022
- Figure 38: Global: Ice Cream Market Forecast (Brick): Volume Trends (in Tons), 2023-2028
- Figure 39: Global: Ice Cream Market (Tub): Volume Trends (in Tons), 2017 & 2022
- Figure 40: Global: Ice Cream Market Forecast (Tub): Volume Trends (in Tons), 2023-2028
- Figure 41: Global: Ice Cream Market (Other Products): Volume Trends (in Tons), 2017 & 2022
- Figure 42: Global: Ice Cream Market Forecast (Other Products): Volume Trends (in Tons), 2023-2028
- Figure 43: Global: Ice Cream Market: Sales through Supermarkets/Hypermarkets (in Tons), 2017 & 2022
- Figure 44: Global: Ice Cream Market Forecast: Sales through Supermarkets/Hypermarkets (in Tons), 2023-2028
- Figure 45: Global: Ice Cream Market: Sales through Convenience Stores (in Tons), 2017 & 2022
- Figure 46: Global: Ice Cream Market Forecast: Sales through Convenience Stores (in Tons), 2023-2028
- Figure 47: Global: Ice Cream Market: Sales through Ice Cream Parlours (in Tons), 2017 & 2022
- Figure 48: Global: Ice Cream Market Forecast: Sales through Ice Cream Parlours (in Tons), 2023-2028
- Figure 49: Global: Ice Cream Market: Sales through Online Stores (in Tons), 2017 & 2022
- Figure 50: Global: Ice Cream Market Forecast: Sales through Online Stores (in Tons), 2023-2028
- Figure 51: Global: Ice Cream Market: Sales through Other Distribution Channels (in Tons), 2017 & 2022
- Figure 52: Global: Ice Cream Market Forecast: Sales through Other Distribution Channels (in Tons), 2023-2028
- Figure 53: Asia-Pacific: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 54: Asia-Pacific: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 55: China: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 56: China: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 57: Japan: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 58: Japan: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 59: India: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 60: India: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 61: South Korea: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 62: South Korea: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 63: Australia: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 64: Australia: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 65: Indonesia: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 66: Indonesia: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 67: Others: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 68: Others: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 69: North America: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 70: North America: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 71: United States Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 72: United States: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 73: Canada: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 74: Canada: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 75: Europe: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 76: Europe: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 77: Germany: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 78: Germany: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 79: France: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 80: France: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 81: United Kingdom: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 82: United Kingdom: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 83: Italy: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 84: Italy: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 85: Spain: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 86: Spain: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 87: Russia: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 88: Russia: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 89: Others Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 90: Others: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 91: Latin America: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 92: Latin America: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 93: Brazil: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 94: Brazil: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 95: Mexico: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 96: Mexico: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 97: Others: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 98: Others: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 99: Middle East and Africa: Ice Cream Market: Volume Trends (in Tons), 2017 & 2022
- Figure 100: Middle East and Africa: Ice Cream Market Forecast: Volume Trends (in Tons), 2023-2028
- Figure 101: Ice Cream Manufacturing Plant: Detailed Process Flow
- Figure 102: Ice Cream Manufacturing Process: Conversion Rate of Products
- Figure 103: Ice Cream Manufacturing Plant: Breakup of Capital Costs (in %)
- Figure 104: Ice Cream Industry: Profit Margins at Various Levels of the Supply Chain
- Figure 105: Ice Cream Production: Manufacturing Cost Breakup (in %)
List of Tables
- Table 1: Global: Ice Cream Market: Key Industry Highlights, 2022 and 2028
- Table 2: Global: Ice Cream Market Forecast: Breakup by Flavor (in Tons), 2023-2028
- Table 3: Global: Ice Cream Market Forecast: Breakup by Category (in Tons), 2023-2028
- Table 4: Global: Ice Cream Market Forecast: Breakup by Product (in Tons), 2023-2028
- Table 5: Global: Ice Cream Market Forecast: Breakup by Distribution Channel (in Tons), 2023-2028
- Table 6: Global: Ice Cream Market Forecast: Breakup by Region (in Tons), 2023-2028
- Table 7: Global: Ice Cream Market: Competitive Structure
- Table 8: Global: Overview of Top Ice Cream Manufacturers
- Table 9: Typical Composition of Ice Cream
- Table 10: Ice Cream Manufacturing Plant: Costs Related to Land and Site Development (in US$)
- Table 11: Ice Cream Manufacturing Plant: Costs Related to Civil Works (in US$)
- Table 12: Ice Cream Manufacturing Plant: Costs Related to Machinery (in US$)
- Table 13: Ice Cream Manufacturing Plant: Raw Material Requirements (Tons/Day) and Expenditures (US$/Ton)
- Table 14: Ice Cream Manufacturing Plant: Costs Related to Salaries and Wages (in US$)
- Table 15: Ice Cream Manufacturing Plant: Costs Related to Other Capital Investments (in US$)
- Table 16: Details of Financial Assistance Offered by Financial Institutions
- Table 17: Ice Cream Manufacturing Plant: Capital Costs (in US$)
- Table 18: Ice Cream Manufacturing Plant: Techno-Economic Parameters
- Table 19: Ice Cream Manufacturing Plant: Taxation and Depreciation (in US$)
- Table 20: Ice Cream Manufacturing Plant: Income Projections (in US$)
- Table 21: Ice Cream Manufacturing Plant: Expenditure Projections (in US$)
- Table 22: Ice Cream Manufacturing Plant: Cash Flow Analysis Without Considering the Income Tax Liability (in US$)
- Table 23: Ice Cream Manufacturing Plant: Cash Flow Analysis on Considering the Income Tax Liability (in US$)
- Table 24: Ice Cream Manufacturing Plant: Profit and Loss Account (in US$)
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