Reviewed by CA Nikhil Gupta · Last reviewed 10 October 2026
Model monthly cold-chain income by occupied MT-month, handling throughput, fixed and variable electricity, staffing and depreciation.
All money inputs are in INR. The sample values are illustrative and should be replaced with transaction records. Use the calculation button to recompute after changing fields.
This model makes the main financial drivers visible rather than hiding every assumption inside a single black-box profitability figure. All entered sample rates are placeholders, and the results are intended for transparent comparison of business scenarios, not official approvals.
A warehouse can have a rated static capacity of 1,000 metric tonnes without earning rent on 1,000 tonnes for every month. The central operating variable is average tonnes actually occupied over the month. The calculator estimates monthly billable MT-months by multiplying rated tonnes by average occupancy percentage. Rates are assumed to apply to that average occupancy, so daily occupancy logs should be used to validate any seasonal or high-turnover model.
Static stock and tonnes handled are different measurements. A cold store that holds an average of 720 tonnes and handles 180 tonnes during the month has not necessarily held 900 tonnes at a time. The handling turnover input multiplies average stored tonnes to obtain the volume charged for receipt, loading, unloading or value-added movement. Handling fees are recorded separately from rent, while per-tonne handling costs are deducted independently. If the customer contract includes free handling, set the fee to zero and preserve its true cost.
A controlled-temperature facility generally consumes electricity even with low occupancy because compressors, fans, controls and essential equipment may still operate. This model divides monthly electricity into base kWh and incremental kWh for each occupied tonne-month. Both are multiplied by a blended electricity tariff. If the facility has demand charges, time-of-day tariffs, power factor penalties, seasonal ambient-temperature swings or contracted minimum billing, include those in a conservatively derived effective rate or another fixed expense. Do not substitute the model for a certified energy performance study.
The cash contribution subtracts electricity, handling cost, diesel or backup energy, staff, lease, insurance, maintenance, monthly interest and other entered cash expenses. Monthly depreciation is then deducted to show an indicative accounting surplus. Depreciation is not monthly loan principal, and the accounting surplus is not a forecast of cash movement after capital expenditure, debt principal, tax payments or customer collection delays. Businesses should also consider spoilage and claims, receivables, advance deposits, refrigeration replacement reserve and working-capital cycles separately.
A tonne-month contributes the storage rental rate plus expected net handling fees, less its extra electricity cost. The break-even occupied tonnes equal fixed monthly cash expenses plus depreciation divided by the contribution per occupied tonne-month. The answer is divided by rated static capacity to express a target occupancy percentage. If contribution is zero or negative, higher occupancy will not repair operating profitability under these inputs. If the required occupancy exceeds 100%, the business is not break-even-capable at its rated static capacity without changing price or cost assumptions.
Assume a 1,000 MT cold store averages 72% occupancy. This means 720 occupied MT-months. At ₹1,500 storage rent per tonne-month, storage receipts are ₹10,80,000. A 0.25 handling turnover creates 180 MT of handled volume; at ₹160 per handled MT, handling income adds ₹28,800. Base consumption is 22,000 kWh and the variable load is 35 kWh per occupied tonne-month. At ₹9 per kWh the total monthly electricity estimate is ₹4,24,800. The calculator adds the other entered costs to show both cash and accounting outcomes.
NHB technical guidelines and scheme circulars are relevant to project evaluation, but this calculator makes no claim that an individual unit is eligible for assistance or that new grant applications are presently accepted. NHB circulars issued during 2026 have amended the cold-storage scheme guidelines and, for a period, paused fresh Grant of Clearance applications; the position changes, so read the current circular list. Users must inspect the applicable scheme, dated circular and their own approval status before including any assistance in a project feasibility study. The sample excludes subsidy income entirely, avoiding a fragile assumption.
Maintain an approved storage-capacity statement, daily commodity-weight ledger, opening stock and inward/outward reports, customer rate cards, temperature and humidity records, energy meter data, contracted power demand, compressor logs, downtime and spoilage records, insurance policies, loan schedules, employment cost and maintenance work orders. A tonne stored for one day must be converted to the appropriate tonne-month equivalent, not charged as a full month unless the customer contract expressly allows it.
Test separate peak-harvest and off-season occupancy, a refrigeration equipment overhaul, energy unit charges 15% higher, lower handling volume, and rent discounts for anchor customers. Commodity temperature bands and dispatch patterns alter kWh consumption. A low-temperature frozen product cannot be costed reliably with a fresh-produce operating parameter merely because both occupy a metric tonne of space. This model is a commercial monthly planning aid, not a physical engineering certification or electricity tariff approval.
One metric tonne of average capacity occupied over a month; use time-weighted stock records if occupancy moves each day.
No. Handled tonnes are separately chargeable material moves, not an addition to static capacity.
The entered price-cost mix cannot cover full modelled costs at rated static capacity. Test rental, capacity and expense changes.
No. Assistance and application status depend on current formal notifications and project-specific eligibility and approvals.
No. It includes noncash depreciation and does not account for debt principal, capital projects, taxes and collections.
Sources explain the calculation conventions and rules referred to above. Notifications and standards change; confirm on the official site before you file, book or advise.
Educational working tool. Results follow the scope and assumptions described on this page and the figures you enter; they are not accounting, audit, tax, legal, investment or financing advice. Treatment depends on facts, contracts and the law or standard in force for the relevant period, so reconcile to your records and consult a qualified professional before you rely on a result.
Background, worked examples and the rules behind these numbers.