Manufacture, Pharmacological Analysis and Marketability

Copyright © 2020 Journal of Agriculture Environment & Food Security

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Manufacture, Pharmacological Analysis and Marketability Study of Cold

Rehydrating Beverage

K. Kishore1, M. Rahul

1, N. Priya

1*

1Department of Biotechnology, Sir M Visvesvaraya Institute of Technology, India

*Author for Correspondence: [email protected]

Abstract

With several aerated drinks and processed

beverages gaining popularity due to their

taste, the need to introduce healthier and

long-lasting beverages has simultaneously

risen. One such formulation constitutes

several natural ingredients that are

medicinally beneficial. The solid content

constitutes tamarind extract and palm

jaggery (Phoenix dactylifera) in a simple

ratio by weight, with a nominal percentage

of Aloe vera, all in water. The manufacture

protocol is similar to that of RTS (Ready-

to-serve) beverages. The drink possesses a

few important pharmacological properties

along with phytochemical properties. A

trifling amount of preservative has been

observed to substantially increase the

shelf-life of the beverage to around 3

months. Possibilities of packaging in

several types of material and maintenance

of freshness were studied. Taken together,

this nutritious drink with its potential

abundance of health benefits can stand in

as a commercial product that is rendered

valuable to its consumers.

Keywords: beverage, jaggery,

Phoenix dactylifera, Aloe vera,

pharmacological, shelf-life.

Introduction

The shift of the preferences of the current

population in several aspects of life is

worth noting. And such a shift in food

preferences does not just shift regularly,

but also shows continuously varying

distributions of such preferences over

different populations, in several regions of

the world. However, even in such a state of

vastness, there might exist some key points

mailto:[email protected]

Kishore et al., 2021. Journal of Agriculture Environment & Food Security. 2: 9-31


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to note – some preferences that are

common to a majority, if not all, of a given

population. And one of them is –

preference to healthy alternatives. In the

food market, such novel techniques in the

form of value-addition, functional food

design, scouting for potential alternative

sources of food that are inexpensive and

readily available are in the process. These

approaches are also applied in the

beverage sector. As this sector continues to

prevail with several products offering

novel flavours and customer choices, the

potential of fully natural sources to provide

several health benefits to the same section

of consumers is becoming more visible.

There is now a need for healthy beverages,

that last long, and can be commercially

valuable, ensuring for the firm a long stay

in the market amidst all competition and

challenges [10]

.

The reasons for healthy beverages are: 1.)

Hydration – Water being the oldest source

of hydration, has posed a base for

development of several flavours of

hydrating beverages that customers can

choose from. The main advantage of

hydration is, obviously, prevention of loss

of body fluids. 2.) Nutrition – Along with

the hydration property, a beverage

accounted for by the right sort of

fortification, can be a good source of

energy, carbohydrates, certain vitamins,

and minerals. 3.) Energy balance – A

beverage must carry with it the right kind

of energy and also nutrient balance, so as

to be incorporated readily into the regular

diet of a consumer and to exert its benefits

consequently.

The beverage product that was intended to

be designed is backed up by its own set of

rational points: Zero Fat, High Energy,

Electrolyte Balance, Fully Natural

Sources, Zero Artificial Sugars.

Considering the fact that most cold

beverages do not possess high energy

values (the energy only being on account

of sugars present), do not comprise fully of

natural sources, contain artificial sugars,

etc., and most importantly, do not possess



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all of these properties as a single product.

The drink, as mentioned earlier, comprises

natural sources alone. The only artificial

element would be the very small amount

of Class II preservative added. The main

constituents include the sugar obtained

from the sap of the date palm (Phoenix

dactylifera), commonly known as palm

jaggery or “Karuppattivellam” in Tamil

Nadu, where the jaggery is popularly

consumed; and the extract of Aloe vera,

added in a nominal yet crucial percentage.

With other important ingredients coming

into play, the beverage shall possess

important pharmacological properties.

One question does arise – why would it be

difficult for such high-benefit beverages to

make it to the commercial sector? There

exist three plain reasons for this

1) The shelf-life of the product must be

analysed, and related issues need to be

addressed.

2) The most suitable storage and transport

conditions and setup need to be addressed.

3) Awareness, advertising, consumer

targeting must be done in a holistic

manner, therefore the origin of production,

the preferences of customers in a region,

the profit feasibility, need to be addressed.

This leads one to a general viewpoint of

the changing trends in the food-and-

beverage industry, the need for

manufacturers to develop novel techniques

and products, and the need for more and

more scientific involvement to validate the

beneficial properties of such food

products, to make them a profitable

venture intended for the goodwill of the

society and the general health of a

population.

Raw Materials

Palm jaggery: Cane jaggery, obtained

from sugarcane, is the most common sugar

source used in preparation of

perishable/non-perishable food products,

such as sweets, sweet milk, and some

value-added ready-to-eat foods. To

understand the efficacy of palm jaggery as

a more beneficial alternative to cane



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jaggery, comparative studies were carried

out by reference to suitable journals. The

most striking difference between these two

types is in the physical appearance. Palm

jaggery bears a darker brown colour than

the conventional cane jaggery. One

teaspoon of palm jaggery contains

approximately 4-5 mg calcium, 2-3 mg

phosphorus, 8 mg magnesium, 48 mg

potassium, 0.5 mg iron, as well as trace

amounts of zinc, copper, thiamine,

riboflavin, and niacin. The moisture

content of palm jaggery is 10.2% dry basis

[4]. It is worth noting that the

corresponding values for refined white

sugar are nearly negligible. Palm jaggery

also boasts a few other advantages – albeit

marginal – over cane jaggery. The former

has greater amount of reducing sugar –

87% dry basis as opposed to 80% in the

latter [13]

, and a lesser amount of non-

reducing sugar – no more than 68%, which

could make the beverage a suitable

consumable for diabetics. Jaggery is

already a known substitute to refined

sugar, benefitting people with such

ailments. Hence the incorporation of such

a component to our drink would enhance

the possibility of universal consumption.

Other factors worth noting is the presence

of a higher percent of protein in palm

jaggery – 2.80% as opposed to 0.77% in

the latter [12]

, and presence of a good

percentage of minerals, which could be

touted just enough for the daily intake of

the consumer.

Aloe vera: Aloe vera has a plethora of

properties – ranging widely from anti-

inflammatory, anti-oxidant, anti-cancer,

anti-diabetic to several other unexplored

properties [9]

. The gel of the plant is a well-

known component, in hand-sanitisers,

cosmetic products and topicals. A trifling

percentage, however, when added to our

beverage, is expected to account for the

pharmacological properties [1]

. Aloe vera is

also reported to remove toxicity and

balance hormonal problems. The benefits,

and the best methodology to secure highest

yield, were described in

detail [3]

. The



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methodology comprised of heating to

80°C, and then flash cooling. We

integrated this methodology into the

primary manufacturing process of the

drink.

Tamarind: Tamarind (known by the

scientific name Tamarindus indica) is

known to have several health benefits [11]

.

The polyphenols in tamarind have

antioxidant and anti-inflammatory

properties. These serve to protect against

cardiac diseases and are even touted to be

effective against cancer and diabetes. The

traditional beverage form of tamarind,

known as “Puli Saaru”, was used to treat

conditions such as diarrhoea, constipation,

fever, and peptic ulcers. Tamarind is a rich

source of several nutrients including

magnesium, potassium, Vitamin B1, B2

etc. The plant extract also possesses a good

number of calories.

Cardamom: Research work [2]

throws

light on the abundant properties of

cardamom, known by the scientific name

Elettaria cardamomum. The spice bears

diuretic properties. This, along with the

anti-oxidative property, is reported to

relieve blood pressure. Apart from anti-

cancer properties, cardamom is an

effective anti-inflammatory agent.

Methodology

Manufacture

Before beginning with the process of

manufacture, the raw material must be

lined up in detail. They include jaggery

(Phoenix dactylifera), tamarind

(Tamarindus indica), cardamom (Elettaria

cardamomum), Aloe vera, dried ginger,

sodium benzoate, and water. The standard

reference for ratio is 1 litre of water. The

weights of the ingredients need not vary,

however, for suiting selective regional

preferences, the ratios can be modified to

accommodate the ideal taste for the

population. This would include increasing

of sweetness, or increasing the cardamom

and dried ginger component for a spicy

tinge, and so on. Parameters such as Total

Soluble Solids (TSS), acidity and amount



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of preservative to be added are adhered to

[6]. The preparation of the beverage is

similar to that of the RTS (Ready-to-serve)

beverages [5]

.

Selection and Sorting

The process of selection involves scouting

for any below-par quality parts of the raw

material, discarding them, and keeping the

higher quality material ready for the next

step. The different materials must be kept

distinguishably apart from each other.

Figure 1: Manufacturing process



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Washing

This is done before the mixing of the

ingredients takes place. Usually the

washing is carried out in water baths, but

depending on the quantity of production,

this may be scaled up.

Extraction of Pulp

Especially for tamarind and aloe vera. For

tamarind, the pulp is extracted by prior

dipping in water for a period of 30

minutes, and using muslin cloth to filter.

For aloe vera, the extraction is carried out

by skinning off the rind and taking out the

gel.

Mixing

This is done in a kettle, usually the

blanching kettle unit. With a stirrer, the

contents may be mixed thoroughly in

water. The cardamom and dried ginger are

ground finely before mixing.

Addition of preservative

Sodium benzoate is added in the order of

120 ppm (parts per million) per litre of

beverage. This amount, usually a pinch in

simple words, is mixed with a small

amount of the beverage mixture, and then

added to the rest of the mixture.

Sterilisation

The process of pasteurisation is carried out

at 80°C for 20 minutes. During this

process, the TSS is measured using a

refractometer, to ensure the solubility

factor is not compensated for.

Cooling and Storage

The initial cooling is done to room

temperature, and later, may be stored in

conditions of refrigeration at 4°C. The

packaging may be done depending on the

demand for supply.

Sensory Evaluation

The sensory evaluation can be done in

various ways, ranging from simple ranking

tests to more complex action rating tests.

We employed a hedonic scale in a food

action rating test, to determine subject

likeability to the manufactured product [15]

.

The Food Action Rating Test, known as



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the FAR Scale Test, this test is done to

determine the attitude of the subject

towards the product presented to them.

The subject tastes the sample and gives

their opinion by ticking, or entering a

number according to a scale, an example

of which is given: 9 - Like extremely, 8 -

Like very much, 7 - Like moderately, 6 -

Like slightly, 5 - Neither like nor dislike, 4

- Dislike slightly, 3 - Dislike moderately, 2

- Dislike very much, 1 - Dislike extremely.

The hedonic rating scale test consisted of

40 subjects, out of which 15 were domain

experts in the food science sector, and the

other 25 were subjects from the general

public.

Qualitative Metabolite Analysis

The beverage was expected to bear the

presence of three major metabolites –

tannins, flavonoids, and alkaloids. To

detect the presence of these, subsequent

tests were carried out and the inferences

noted.

Ferric Chloride Test for Tannins

A few drops of ferric chloride solution

(10%) is added to the sample (here, the

drink). The appearance of an intense green,

blue, purple or black colour indicates the

presence of tannins.

Lead Acetate Test for Flavonoids

About 1ml of lead acetate is added to 5ml

of the sample. The formation of a distinct

yellow precipitate indicates the presence of

flavonoids.

Wagner’s Test for Alkaloids

Wagner’s reagent is prepared by adding

2.5g of iodine to 12.5g of potassium iodide

and mixing with 250ml of water. A few

drops of the reagent are added to the

sample. A reddish-brown precipitate

indicates the presence of alkaloids.

Apart from procedure references [14]

, it was

adhered to as a common step for all

qualitative tests – slow addition of the

reagents, slight mixing, and waiting for a

minimum of 30 seconds before observing

for the precipitate or colour formation.

Anti-Inflammatory Protocol



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The anti-inflammatory protocol was

carried out in an order of steps [16]

. Initial

work involves preparation of the Alsever’s

solution, which is nothing but the blood

preservative solution. It consists of 2%

dextrose, 0.8% sodium citrate, 0.5% citric

acid, and 0.2% NaCl. After addition of

equal volumes of fresh blood sample and

Alsever’s solution, centrifugation was

carried out for 20 minutes at 3000 rpm.

The pellet obtained was washed with

isosaline solution. Then,

1 ml of the sample (the drink), 1ml of

phosphate buffer to maintain the pH, 2 ml

of hyposaline solution and 0.5 ml of the

blot solution were taken in a test-tube. In

case of the control, 2 ml of distilled water

is added in place of the hyposaline. Second

centrifugation is carried out for 20 minutes

at a higher speed of 7000 rpm. The

absorbance or optical density (O.D) of the

sample was observed at 560nm. The

percentage of lysis prevention, or simply,

the anti-inflammatory activity, was

calculated using the formula given below:

Apart from the control (aspirin) the sample

was subjected to anti-inflammatory

property deduction in fresh blood sample

at two different temperatures – a colder

temperature of 10°C, and higher

temperature of 70°C (equivalent to the

temperature of a hot beverage like coffee

or tea). The results were tabulated.

Anti-Oxidant Activity

The antioxidant activity was evaluated

according to the method given in the

research work by [8]

. DPPH refers to 1,2-

diphenyl-picryl-hydrazyl, a dark-colored

crystalline powder composed of stable

free-radical molecules. DPPH is a well-

known scavenger or trap for other radicals.

% Protection = (OD of sample / OD of control) x 100

% Activity = [(Ac - A

T)/ A

c] X 100

Ac = Absorbance of control.

AT = Absorbance of sample.



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Rate of reduction of chemical reaction

upon addition of DPPH is indicative of

radical nature of the reaction. The reagent

is prepared by adding 97ml of the sample

(here, the drink) in 3 ml of the DPPH

reagent, which itself is prepared by adding

25mg of DPPH powder in 100ml of

methanol, producing a characteristic dark-

blue colour. Incubation is carried out in the

dark for 30 minutes. The absorbance is

observed at 579nm. The anti-oxidant

property is measured by calculating the

DPPH radical scavenging activity, which

is given by the formula below:

The beverage was manufactured in the

month of February 2020, and the DPPH

activity was tested every 14 days. Hence,

three trials were taken for the month and

the results tabulated.

Nutritional analysis

The sample was sent to the Indian Institute

of Food Processing Technology for

analysis. The components that were

analysed, keeping in mind the objective to

market the beverage as a natural energy

drink, were protein, fat, carbohydrate, ash,

and energy (kcal). The parameters were

evaluated, and values obtained in the order

of grams per 100 grams of sample. The

minerals tested for included sodium,

potassium, magnesium, and iron.

In labelling, the most important panel that

must be included, without doubt, is the

nutrition information panel. This

encompasses the nutrients present, along

with the values in accordance with the

Dietary Reference Intake (RDI) prescribed

by the World Health Organization (WHO).

tIn addition, other parameters such as

nutrient function claims, ingredient list,

logo, vegetarian/non-vegetarian marks are

to be added.

In the packaging optimisation, the various

possibilities that were considered were

simple plastic packets (inexpensive,

suitable for rural businesses only),

polyethylene bottles (suitable for urban

businesses, but expensive), retort pouches

(effective, but expensive as well),



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polyethylene spout pouches (suitable for

both urban and rural businesses,

inexpensive). To assess the best fit for

storage, four different conditions were

evaluated -refrigeration at 4°C, deep

freezing at -18°C, room temperature

conditions in a ripening chamber at 25°C,

and humid room temperature conditions at

about 30°C.

The marketability study was carried out on

the basis of a hypothetical business setup

of a home-scale industry, which is defined

as one consisting of a workforce of not

more than 5 members. With such a

scenario in mind, five points need to be

addressed before starting the business: 1)

Initial capital investment largely localized,

like the target region – The initial

investment must be carefully planned, and

depending on a survey of the target region,

be adjusted so as to not cause excess

investment. 2) Enough backup capital for

second round investment – In case a trial-

and-error scenario of region targeting

persists, a second round of sales must be

financed for the new region and cycle. 3)

To ensure slow but steady recovery of cost

– One must embark on the business only

on a, at least, hypothetical assurance that

the capital cost may be recovered. 4)

Careful analysis of consumer population

and market in the region – It must be made

sure that the data is collected in the right

manner, so as to not let any discrepancy

affect the estimated profit values. Hence,

the consumer population and their

likeability, and the potential for the

product to make its mark in the market,

and stay, must be scrutinized. 5) Adjust

selling price only according to demand

and supply – The initial selling price must

itself not be too high. The business must

start with the sole objective of only

recovering capital. The profit targeting

may be done once the product gains

popularity in the consumer market.

Viable Profit Evaluation

The viable profit evaluation is done by

evaluating the cost of raw material used

per unit (here, per litre of beverage) is



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deduced, and the total expenditure in this

section makes up the manufacturing

capital. Other miscellaneous costs include

those for consumption of energy (heat,

electricity), the packaging and labelling,

and local transport (if required). These

make up the total capital.

Results and Discussion

The Sensory Evaluation

The parameters that were to be ranked by

the subjects were appearance, aroma,

colour¸ taste and an overall score of what

the subjects felt about the drink.

Additional comments were welcome. The

rankings of the 40 subjects were compiled

and tabulated as average scores for every

parameter. The additional comments

included these, and corrections as

suggested were incorporated into the

further batches of production: The usage of

wild tamarind (grown in the hilly regions

of Tamil Nadu) in the sample proved not

to be very welcoming. General subjects

expressed the rather dominating presence

of the sour taste. When replaced with the

normal commercial tamarind, the taste

seemed to be enhanced. The aroma was

recognizable, although not from afar. It

was nevertheless rated well by the

subjects. The aroma of the jaggery and

tamarind together was touted to be

attractive. The dark-brownish colour of the

drink was also appreciated. The consumers

described the colour as a warm one, that

could, by itself, prompt a customer to

purchase it. Overall, the taste of the drink

was appreciated, and according to the

subjects, the overall appearance from a

distance was also worth noting. The final

score for the drink was 8 – liked very much

by the subjects.



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Table 1: Average Scores of Sensory Evaluation

Presence of Metabolites

The series of qualitative tests performed on

the beverage sample to detect the presence

of tannins, flavonoids, and alkaloids

brought positive inferences. A purple

colour in response to the ferric chloride

test indicated presence of tannins.

Formation of flocculating yellow

precipitate on addition of lead acetate

indicated presence of flavonoids. Reddish

brown precipitate on addition of Wagner’s

reagent indicated presence of alkaloids.

The Anti-Inflammatory Activity

For aspirin (the control), a lysis prevention

of 29% was observed. The values could

vary depending on factors such as the

individual’s disposition towards the drug.

When taken as a hot beverage, the drink by

itself exerts a considerable lysis prevention

of 20%. The value could be so because of

the presence of a high amount of sugars. It

can be deduced that the anti-inflammatory

property was on account of the tamarind

and cardamom present in the beverage.

However, like any other soft drink or cold

beverage/food not recommended to

patients with symptoms, a refrigerated

drink ONLY serves as a rehydrating one,

and cannot be used to treat conditions

involving fevers because of its negative

value of lysis prevention. Hence, it could

be recommended to serve the hot beverage

as an anti-inflammatory agent.

APPEARANCE COLOUR AROMA TASTE OVERALL

8 8 7 7 7.5 (~8)



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Table 2. Anti-Inflammatory Activity

The Anti-Oxidant Activity

On conduction of the DPPH protocol to

determine the anti-oxidant property of the

beverage, some positive inferences were

arrived at. It was observed that a

substantial DPPH activity (or rather, the

anti-oxidant activity) of 70-73% was

observed. Presence of the metabolites such

as tannins and flavonoids contribute

extensively to the anti-oxidant property of

the drink.

Table 3. Anti-oxidant activity

DAY FROM SHELF

LIFE

COMMENCEMENT

ABSORBANCE

OF CONTROL

(Ac)

ABSORBANCE

OF SAMPLE

(AT)

DPPH

ACTIVITY

(in %)

1 0.52 0.14 73.07

14 0.52 0.14 73.07

28 0.51 0.15 70.59

Nutritional analysis

The nutritional analysis was conducted at

the Department of Food Safety, Quality

and Testing at the Indian Institute of Food

Processing Technology, Thanjavur. The

minerals, namely – sodium, potassium,

magnesium, and iron, were analysed as

Test OD of

Control

@560nm

OD of Test

@560nm

% of Lysis

Prevention

Aspirin

0.21

0.15 29%

Heated Drink (@70°C) 0.17 20%

Refrigerated Drink (@10°C) 0.31 <0%



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well. The test results revealed no detection

of fat in the drink. Sufficient protein and

carbohydrate levels in one serving were

present. No excess value that can cause

side effects is liable to be claimed. A high

energy value of 50.96kcal was reported.

Sodium, potassium and magnesium were

detected in acceptable levels. This

indicates substantial electrolyte balance,

given the values of sodium and potassium

at 268.0mg/kg and 423.8mg/kg

respectively.

Table 4. Nutritional Analysis

Sr. No. Nutrient Results (g/100g)

1 Protein 1.62

2 Fat Not Detected

3 Carbohydrate 11.12

4 Moisture 86.51

5 Fibre 0.5

6 Ash 0.25

7 Energy (kcal) 50.96

Sr. No. Mineral Results (mg/kg)

1 Sodium (Na) 268.0

2 Potassium (K) 423.8

3 Magnesium (Mg) 69.03

4 Iron (Fe) Not Detected



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From the different possibilities of

packaging analysed, the two most feasible

types were looked into in more detail- 1.)

Retort pouch. The retort pouches are made

of aluminium, polyethylene, polyester,

polypropylene, and nylon stacked in five

layers [7]

. Although an effective packaging

material, it is highly expensive. Another

thing that had to be noted was that the

retort pouch is completely sealed from end

to end, which meant that a consumer

would find it inconvenient to consume the

beverage on purchase. Another major

disadvantage was that to perform retort

pouch packaging, sterilization is a

necessary step. And since pasteurization

was already carried out during the

manufacturing process, a second time

exposure to a higher temperature of 121°C

and pressure of 15 lbs would adversely

alter the property of the drink. 2.) Spout

pouch. Spout pouches are simpler in

structure, made entirely of polyethylene.

These have spout like protrusions making

it easy to fill the pouch with rack-and-rail

apparatuses in industries, or simply via

dispensers. These are fairly inexpensive

for the numerous choices of size and shape

they offer. Although they may be deemed

to be not so environment-friendly, the

advantage of reusability over a long period

of time may compensate for this concern.

Hence, spout pouches were deduced to be

the optimal packaging material for the

beverage.

Table 5. Storage condition evaluation

CONDITION TEMPERATURE SPOILAGE

Low temperature refrigerator 4°C No (over 4 months)

Lower temperature freezer - 18°C No (over 1 week)

Dry ripening chamber 25°C Yes, after 48 hours

Humid room temperature 30 °C Yes, in less than 48 hours conditions



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Labelling

The logo of the drink and the primary

nutritional information panel were also

designed consequently. These would be

incorporated into the material used for

packaging, either printed or wrapped

around as a sticker. The nutritional

information panel consists of the

information of the nutrients present in the

beverage, along with the reference intakes.

The label format is horizontally long. It

can, however, be modified depending on

the type of packaging material. The label

defining the ingredients, and the symbol

indicating that the product is completely

vegetarian, are also other additions to the

entire labelling contingent.

Viable Profit Evaluation

While performing a marketability study,

evaluation of possible profit is a must. The

profit was estimated per litre of the

beverage. The raw material made up for

most of the capital investment, defined as

the manufacturing capital. The other

factors adding to the capital included the

energy consumption, packaging, labelling,

and local transport (if required).

Figure 2: (from top) Nutritional label, ingredient list, vegetarian logo



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Table 6: Total capital evaluation

Conclusion

On account of the COVID-19 pandemic,

further marketability surveys had to be

stopped. However, few unofficial surveys

included discussions with retailers and

vendors, carrying out a very local sales

cycle, filling the beverage in packets and

selling them at a nominal price. Substantial

consumer preferability was observed, but

is yet to be recorded.

Some conclusions, however, were arrived

at, backed up by valid results:

establishment of a sophisticated

manufacturing process for the drink,

acquisition of the qualitative and

quantitative results indicating its

MATERIAL USED FOR

MANUFACTURE/MISCELLANEOUS

PARAMETERS

COST PER LITRE OF

BEVERAGE

(₹)

Date Palm Jaggery 62.5

Tamarind 1.8

Cardamom 2.4

Dried Ginger 0.55

Aloe vera Gel 0.015

Sodium Benzoate (Preservative) 0.01

Domestic Heating 1-3

Packaging and Labelling 8-10

Local Transport 1-2

TOTAL CAPITAL 80-85



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nutritional value and health benefits,

experimentation of effective storage and

packaging fits, completion of base analysis

of the market feasibility with a home-scale

business model plan and profit target, and

registration of the beverage as a supplier

product under the state government.

“In sum, we expect to introduce to all a

nutritious drink whose abundance of

properties shall benefit the society in terms

of health and the retailers, manufacturers

in terms of income.”

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