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Project Report

“Study on comparative analysis of Kinley Mineral Water
with other companies”
In partial fulfillment of the requirements for the degree of

Master of Business Administration

(Session 2009-2011)

Submitted to: - Submitted by:-

(Faculty Member PCTE) MBA

Punjab College of Technical Education, Ludhiana

Affiliated to

This is to certify that the thesis/dissertation entitled, “Study on comparative analysis of Kinley
Mineral Water with other companies”. Submitted for the degree of Master of Business
Administration (MBA), in the Major specialization in Marketing from Punjab Technical
University, Jalandhar, is a bonafide research work carried out by Ritesh Abrol of MBA, under
my supervision and that no part of this thesis has been submitted for another degree.

The assistance and help received during the course of investigation have been fully

Mrs. Sukhjinder Baring

(Faculty, PCTE)

Major Advisor

It gives me great pleasure in acknowledging the invaluable assistance extended to me by various
personalities in the successful completion of this project report. Foremost of all, I express my
sincere indebtness to the Almighty for bestowing me with favorable circumstances and keeping
me in high spirits.

I am highly obliged and grateful to my reversed advisor Mrs. Sukhjinder Baring for their
expert guidance, keen interest and constructive criticism that enabled me to complete this
research work successfully.

I am grateful to Dr.K.N.S.Kang, Director, PCTE, Ludhiana for giving me the opportunity to

carry out my work.

I thank Almighty God for all the opportunities to perform better and my family who has been
constantly supportive to my work and me. I am also thankful to the respondents who spared their
valuable time to provide me with information, which has proved to be vital for my project. All
may not be mentioned but none is forgotten.


Ritesh Abrol


The summer training programs are designed to give the practical knowledge of corporate world.
Training is usually meant for such vocations where advanced theoretical knowledge is to be
backed up by practical experience on the job and it is because of this reason that summer training
programs are designed. So the future manger must be ready to take the future responsibilities.
It was exactly in this context that I was privileged enough to join coca cola- one of the biggest
brand in beverages in the world.

I achieved lots of experience and confidence over the past six week which will help me to take
the future responsibility on my shoulder.

During this period, I was given the task to improve the Market Share of Kinley Mineral Water in
Amritsar. In the training program I had tried my level best to arrange the work in systematic and
chronological way.

This Endeavour work shall provide the coca cola marketing department, an idea about market
condition. Therefore it hoped with all sincerity that this work shall be of definite use to the

Signature of

Title of Project : A study on comparative analysis of kinley mineral water with

other Companies in Amritsar

Name of the Student : Ritesh Abrol

Name of Advisor : Mrs. Sukhjinder Baring

Degree to be Awarded : MBA

Year of Award of Degree : 2009-2011

Name of University : Punjab Technical University, Jalandhar


Certificate 1

Acknowledgement 2

Preface 3



1. Introduction 8

2. Review Of Literature 39

3. Research Methodology 44

4. Data Analysis & Interpretation 48

5. Conclusion & Recommendation 60

References 64

Bibliography 66

Annexure 68
Chapter 1


Fast Moving Consumer Goods (FMCG), also known as Consumer Packaged

Goods (CPG) is products that have a quick turnover and relatively low cost.
Consumers generally put less thought into the purchase of FMCG than they
do for other products.
The Indian FMCG industry witnessed significant changes through the 1990s.
Many players had been facing severe problems on account of increased
competition from small and regional players and from slow growth across its
various product categories. As a result, most of the companies were forced
to revamp their product, marketing, distribution and customer service
strategies to strengthen their position in the market.

By the turn of the 20th century, the face of the Indian FMCG industry had
changed significantly. With the liberalization and growth of the Indian
economy, the Indian customer witnessed an increasing exposure to new
domestic and foreign products through different media, such as television
and the Internet. Apart from this, social changes such as increase in the
number of nuclear families and the growing number of working couples
resulting in increased spending power also contributed to the increase in the
Indian consumers' personal consumption. The realization of the customer's
growing awareness and the need to meet changing requirements and
preferences on account of changing lifestyles required the FMCG producing
companies to formulate customer-centric strategies. These changes had a
positive impact, leading to the rapid growth in the FMCG industry. Increased
availability of retail space, rapid urbanization, and qualified manpower also
boosted the growth of the organized retailing sector.

Unlike other economy sectors, FMCG share float in a steady manner irrespective of global
market dip, because they generally satisfy rather fundamental, as opposed to luxurious needs.
The FMCG sector, which is growing at the rate of 9% is the fourth largest sector in the Indian
Economy and is worth Rs.93000 Cr. The main contributor, making up 32% of the sector, is the
South Indian region. It is predicted that in the year 2010, the FMCG sector will be worth
Rs.143000 Cr. The sector being one of the biggest sectors of the Indian Economy provides up to
4 million jobs.
The FMCG sector consists of the following categories:

• Personal Care- Oral care, Hair care, Wash (Soaps), Cosmetics and Toiletries,
Deodorants and Perfumes, Paper products (Tissues, Diapers, Sanitary products) and Shoe
care; the major players being; Hindustan Lever Limited, Godrej Soaps, Colgate, Marico,
Dabur and Procter & Gamble.

• Household Care- Fabric wash (Laundry soaps and synthetic detergents), Household
cleaners (Dish/Utensil/Floor/Toilet cleaners), Air fresheners, Insecticides and Mosquito
repellents, Metal polish and Furniture polish; the major players being; Hindustan Lever
Limited, Nirma and Ricket Colman.

• Branded and Packaged foods and beverages- Health beverages, Soft drinks,
Staples/Cereals, Bakery products (Biscuits, Breads, Cakes), Snack foods, Chocolates,
Ice-creams, Tea, Coffee, Processed fruits, Processed vegetables, Processed meat,
Branded flour, Bottled water, Branded rice, Branded sugar, Juices; the major players
being; Hindustan Lever Limited, Nestle, Coca-Cola, Cadbury, Pepsi and Dabur

• Spirits and Tobacco; the major players being; ITC, Godfrey, Philips and UB



• Any type of liquid specifically prepared for human consumption. Beverages in

addition to basic need form part of the culture of human society. Different types of
beverages are as follow
• Despite the fact that most beverages, including juice, soft drinks, and carbonated
drinks, have some form of water in them; water itself is often not classified as a
beverage, and the word beverage has been recurrently defined as not referring to
water but the bottled water that is processed through proper filtration and
purification comes under the beverage category.
• An alcoholic beverage is a drink containing ethanol, commonly known as alcohol,
although in chemistry the definition of an alcohol includes many other compounds.
Ethanol (alcohol) is a psychoactive drug that has a depressant effect.
• ALCOHOLIC BEVERAGES are divided into three general classes:

– Beers: The two main types of beer are ale and lager; each type has
a distinct production processes. Mass-produced beer is typically
aged for only a week or two after its fermentation and has an alcohol
content of 4%–6% ABV. Other kinds of beer may be fermented and
aged for several months.

– Wines: Wine involves a longer (complete) fermentation process and

a long aging process (months or years) that results in an alcohol
content of 9%–16% ABV. Sparkling wine can be made by adding a
small amount of sugar before bottling, which causes a secondary
fermentation to occur in the bottle.

– Spirits: Unsweetened, distilled, alcoholic beverages that have an

alcohol content of at least 20% ABV are called spirits. Spirits are
produced by distillation of a fermented product; this process
concentrates the alcohol and eliminates some of the congeners.

A non-alcoholic beverage is a beverage that contains no alcohol. Non-alcoholic
mixed drinks (including punches, "virgin cocktails", or "mock tails") are often
consumed by children; people whom wishing to enjoy flavourful drinks without
alcohol. Non-alcoholic beverages contain no more than .5 percent alcohol by
volume. It also includes drinks that have undergone an alcohol removal process
such as non-alcoholic beers and de-alcoholised wines.

– Non-alcoholic variants:
Low Alcohol Beer

– Non-Alcoholic Wines
Sparkling Ciders

A soft drink is a beverage that does not contain alcohol. The name "soft drink"
specifies a lack of alcohol by way of contrast to the term "hard drink". The term
"drink", while nominally neutral, sometimes carries connotations of alcoholic
content. Beverages like colas, flavoured water, sparkling water, iced tea, lemonade,
squash, and fruit punch are among the most common types of soft drinks. Many
carbonated soft drinks are optionally available in versions sweetened with sugars or
with non-caloric sweeteners.

– Coffee-based beverages: Cappuccino, Coffee Espresso, Café au lait, Frappe,
Flavoured coffees (mocha etc)
– Hot chocolate: It is a heated beverage that typically consists of shaved chocolate or
cocoa powder, heated milk or water, and sugar.
– Hot cider: It is an alcoholic beverage usually made from the fermented juice of
apples, although pears are also used. In the United Kingdom, pear cider, which has no
apple content, is known as Perry.
– Tea-based beverages: Tea, Green Tea, Flavoured Tea, Pearl Milk Tea
– Herbal teas: An herbal tea, tisane, or ptisan is an herbal infusion made from anything
other than the leaves of the tea bush (Camellia sinensis). Originated from both China
and Middle East
Some substances may either be called food or drink, or accordingly be eaten with a
spoon or drunk, depending on solid ingredients in it and on how thick it is, and on
– Soups: Soup is a food that is made by combining ingredients such as meat and
vegetables in stock or hot/boiling water, until the flavour is extracted, forming a broth.
– Yoghurt: yoghurt is a dairy product produced by bacterial fermentation of milk.
Fermentation of the milk sugar produces lactic acid, which acts on milk protein to give
yoghurt its texture and its characteristic tang. Soy yoghurt, a dairy yoghurt alternative,
is made from soymilk.
– Buttermilk: It is a fermented dairy product produced from cows' milk with a
characteristically sour taste. The product is made in one of two ways. Originally,
buttermilk was the liquid left over from churning butter from cream. In India,
buttermilk, widely known as "chaas" is known to be the liquid leftover after extracting
butter from churned curd.



TYPE Public
HEADQUATERS Atlanta, Georgia, United States
CHAIRMAN Muhtar Kent
RANKING owns 4 out of the world's top 5 nonalcoholic beverages.
INDUSTRY Beverages.
REVENUE US$31.0 Billion ( Fy 2009)
TOTAL INCOME US$5.82 Billion (Fy 2009)
EMPLOYEES 92,800(July 2010)

Coca-Cola, the product that has given the world its best-known taste was born in Atlanta,
Georgia, on May 8, 1886. Coca-Cola Company is the world’s leading manufacturer, marketer
and distributor of non-alcoholic beverage concentrates and syrups, used to produce nearly 400
beverage brands. It sells beverage concentrates and syrups to bottling and canning operators,
distributors, fountain retailers and fountain wholesalers. The Company’s beverage products
comprises of bottled and canned soft drinks as well as concentrates, syrups and not-ready-to-
drink powder products. In addition to this, it also produces and markets sports drinks, tea and
coffee. The Coca-Cola Company began building its global network in the 1920s. Now operating
in more than 200 countries and producing nearly 400 brands, the Coca-Cola system has
successfully applied a simple formula on a global scale: “Provide a moment of refreshment for a
small amount of money- a billion times a day.”

The Coca-Cola Company and its network of bottlers comprise the most sophisticated and
pervasive production and distribution system in the world. More than anything, that system is
dedicated to people working long and hard to sell the products manufactured by the Company.
This unique worldwide system has made The Coca-Cola Company the world’s premier soft-
drink enterprise. From Boston to Beijing, from Montreal to Moscow, Coca-Cola, more than any
other consumer product, has brought pleasure to thirsty consumers around the globe. For more
than 115 years, Coca-Cola has created a special moment of pleasure for hundreds of millions of
people every day.

The Company aims at increasing shareowner value over time. It accomplishes this by working
with its business partners to deliver satisfaction and value to consumers through a worldwide
system of superior brands and services, thus increasing brand equity on a global basis. They aim
at managing their business well with people who are strongly committed to the Company values
and culture and providing an appropriately controlled environment, to meet business goals and
objectives. The associates of this Company jointly take responsibility to ensure compliance with
the framework of policies and protect the Company’s assets and resources whilst limiting
business risks.

The biz.system of coca-cola in India directly employs approximately 6,000 people, & indirectly
creates employment for many more related industries throw our wash procurement, supply and
distribution system.


Coca Cola is a very popular cola (a carbonated soft drink) sold in stores and restaurants in more
than 200 countries. lt is produced by the Coca-cola Company which is also often referred to as
simply Coca cola or coke. Coke is one of the world’s most recognizable and widely sold
commercial brands; its major rival is Pepsi. Originally intended as a patent medicine when it was
invented in the 19th century, Coca-Cola was bought out by businessman Asa Griggs Candler,
whose marketing tactics led Coke to its dominance of the world soft drink market throughout the
20th century.

The Coca -cola Company owns and markets other soft drinks that do not carry the Coca -cola
branding, such as Sprite, Fanta, and others. Coca Cola was invented. In Atlanta, Georgia, by
John S. Pemberton, originally as a coca wine caned Pemberton's French, Wine coca in 1885. He
was ' inspired by the formidable success of European Angelo Mariani's coca wine Mariani.’


Mission and vision outline who we are, what we seek to achieve, and how we want to achieve it.
They provide a clear direction for our Company and help ensure that we are all working toward
the same goals.

Mission declares our purpose as a company. It serves as the standard against which we weigh
our actions and decisions. It is the foundation of our Manifesto.

• To refresh the world in body, mind and spirit.

• To inspire moments of optimism through our brands and our actions.
• To create value and make a difference everywhere we engage.

Our vision guides every aspect of our business by describing what we need to accomplish in
order to continue achieving sustainable growth.

People: Being a great place to work where people are inspired to be the best they can be.

Portfolio: Bringing to the world a portfolio of quality beverage brands that anticipate and satisfy
people's desires and needs.

Partners: Nurturing a winning network of customers and suppliers, together we create mutual,
enduring value.

Planet: Being a responsible citizen that makes a difference by helping build and support
sustainable communities.

Profit: Maximizing long-term return to shareowners while being mindful of our overall

The world's favourite drink. The world's most valuable brand. The most recognizable word
across the world after OK. Coca-Cola has a truly remarkable heritage. From a humble beginning
in 1886, it is now the flagship brand of the largest manufacturer, marketer and distributor of non-
alcoholic beverages in the world.

In India, Coca-Cola was the leading soft-drink till 1977 when govt. policies necessitated its
departure. Coca-Cola made its return to the country in 1993 and made significant investments to
ensure that the beverage is available to more and more people, even in the remote and
inaccessible parts of the nation.

Coca-Cola returned to India in 1993 and over the past ten years has captured the imagination of
the nation, building strong associations with cricket, the thriving cinema industry, music etc.
Coca-Cola has been very strongly associated with cricket, sponsoring the World Cup in 1996 and
various other tournaments, including the Coca-Cola Cup in Sharjaha in the late nineties. Coca-
Cola's advertising campaigns Jo Chaho Ho Jaye and Life ho to Aisi were very popular and had
entered the youth's vocabulary. In 2002, Coca Cola launched the campaign "Thanda Matlab
Coca-Cola" which sky-rocketed the brand to make it India's favourite soft-drink brand. In 2003,
Coke was available for just Rs. 5 across the country and this pricing initiative together with
improved distribution ensured that all brands in the portfolio grew leaps and bounds. Coca-Cola
had signed on various celebrities including movie stars such as Karishma Kapoor, cricketers such
as Srinath, Sourav Ganguly, southern celebrities like Vijay in the past and today. Its brand
ambassadors are Aamir Khan and Hrithik Roshan.

Glass PET Can

200ml, 300ml 350ml, 500ml, 1.25L, 2L, 2.25L, 330ml
Thums Up is a leading carbonated soft drink and most trusted brand in India. Originally
introduced in 1977, Thums Up was acquired by The Coca-Cola Company in 1993.

Thums Up is known for its strong, fizzy taste and its confident, mature and uniquely masculine
attitude. This brand clearly seeks to separate the men from the boys.

Glass PET Can

200ml, 300ml 350ml, 500ml, 1.25L, 2L, 2.25L, 330ml
“Lime ‘n’ Lemoni” Limca, Derived from “nimbu” + “jaisa”.. Hence “lime sa”.

Limca has been lived up to its promise refreshment and has been the original thirst choice of
millions of consumers for over 3-decades.

Born in 1971 has remained unchallenged as the No.1

Sparkling Drink in the cloudy lemon segment.

Glass PET Can

200ml, 300ml 350ml, 500ml, 1.25L, 2L, 2.25L, 330ml
Fanta - The orange drink of The Coca-Cola Company is seen as one of the favourite drinks since
1940's. Fanta entered the Indian market in the year 1993.

Over the Years Fanta has occupied a strong market place and is identified as "The Fun Catalyst".

Perceived as a fun youth brand, Fanta stands for its vibrant colour; tempting taste and tingling
bubbles taste that not just up lifts feelings but also helps free spirit thus encouraging one to
indulge in the moment. This positive imagery is associated with happy, cheerful and special
times with friends.

Glass PET Can

200ml, 300ml 350ml, 500ml, 1.25L, 2L, 2.25L, 330ml
Worldwide sprite is ranked as the No. 4 soft drink & is sold in more than 190 countries.

In India, Sprite was launched in year 1999 & today it grown to be one of the fastest growing soft
drinks, leading the clear lime category and India’s no. 2 brand in 2009.

Today Sprite is perceived as youth icon, why? With a strong appeal to the youth, Sprite has stood
for a straight forward and honest attitude. Its clear crisp refreshing taste encourages the today’s
youth to trust their instincts, influence them to be true to who they are and to obey their thirst.

Glass PET Can

200ml, 300ml 350ml, 500ml, 1.25L, 2L, 2.25L, 330ml
Maaza was launched in 1976. Here was a drink that offered the same real taste of fruit juices and
was available throughout the year.

In 1993, Maaza was acquired by Coca-Cola India. Maaza currently dominates the fruit category.

Over the year, brand Maaza has become synonymous with Mango. This has been the result of
such successful campaigns like ‘Taaza Mango, Maaza Mango” and “Botal Mein Aam, Maaza hai
Naam” consumers regard Maaza as wholesome, natural, fun drink which delivers the real
experience of fruit.

Glass Tetra Mobile Pet

200ml, 250ml 200ml 250ml, 600ml 1.2l

The brand launched in its internationally successful Minute Maid Pulpy Orange “ avatar is a
naturally refreshing juice drink which offers an Unmatched taste experience to consumers due to
the presence of real ‘orange pulp” This innovative consumer proposition is best explained by The
brand tagline “Refreshing orange, surprisingly pulpy”. Minute Maid Pulpy Orange has been
made available in two PET pack-sizes on the go1.25 litter bottle, priced at Rs.20 and 50

250ml,400ml 1.l
Water a thirst quencher that refreshes, a life giving force that washes all the toxins away. A ritual
purifier that cleanses, purifies, transforms. Water, the most basic need of life, the very sustenance
of life, a celebration of life itself.

The importance of water can never be understated Particularly in a nation such as India where
water governs the lives of the millions, be it as part of everyday rituals or as the monsoon which
gives life to the sub-continent.

Kinley water understands the importance and value of this life giving force. Kinley water thus
promises water that is as pure as it is meant to be. Water you can trust to be truly safe and pure.

Kinley water comes with the assurance of Safety from the Coca-Cola Company. That is why we
introduced Kinley with reverse- osmosis along with the latest technology to ensure the purity of
our product. That’s why we go through rigorous testing procedures at each and every location
where Kinley is produced.

Because we believe that right to pure, Safe drinking water is fundamental. A universal need that
cannot be left to chance.


Coca- Cola has a wide and well managed network of salesmen appointed for taking up the
responsibility of distribution of products to diverse parts of the cities. The distribution channels
are constructed in such a way that the demand of customers is fulfilled at the right place and the
right time when it is needed by them.

( Trade/
and Syrup

A typical distribution chain would be:

Production --- Plant Warehouse --- Depot Warehouse --- Retail Stock --- Retail Shelf ---

The customers of the Company are divided into different categories and different routes, and
every salesman is assigned to one particular route, which is to be followed by him on a daily
basis. A detailed and well organized distribution system contributes to the efficiency of the
salesmen. It also leads to low costs, higher sales and higher efficiency thereby leading to higher
profits to the firm.


The various routes formulated for distribution of products are as follows:

• Key Accounts and Discount route: The customers in this category collectively
contribute a large chunk of the total sales of the Company. It basically consists of
organizations that buy large quantities of a product in one single transaction. The
Company provides goods to these customers on credit, payments being made by them
after a certain period of time i.e. either a month of half a month.
Examples: Clubs, fine dine restaurants, hotels, Corporate houses etc.

• Future Consumption: This route consists of outlets of Coca-Cola products, wherein a

considerable amount of stock is kept in order to use for future consumption. The stock
does not exhaust within a day or two, instead as and when required stocks are stacked
up by them so as to avoid shortage or non-availability of the product.
Examples: Departmental stores, Super markets etc.

• Immediate Consumption: The outlets in this route are those which require stocks on a
daily basis. The stocks of products in these outlets are not stored for future use instead,
are exhausted on the same day and might run a little into the next day i.e. the products
are consumed at a fast pace.
Examples: Small sized bars and restaurants, educational institutions etc.
• General: Under this route, all the outlets that come in a particular area or an area along
with its neighbouring areas are catered to. The consumption period is not taken into
consideration in this particular route.


• Direct distribution: In direct distribution, the bottling unit or the bottler partner has
direct control over the activities of sales, delivery, and merchandising and local account
management at the store level.

• Indirect distribution: In indirect distribution, an organization which is not part of the

Coca-Cola system has control on one or more of the distribution elements (Sales,
delivery, merchandising and local account management)

• Merchandising: Merchandising means communication with the consumer at the point of

purchase to convey product benefit, value and Quality. Sales people and delivery
personnel both have this responsibility. In certain locations special teams who go into
business locations to specifically merchandise our products.


The Distribution process mainly consists of three departments:

• Distribution Department: It appoints distributors and establishes a distribution network,
processes approved sale orders and prepares invoices, arranges logistics and ship
products, co-ordinates with distributors for collections and monitors distribution stocks
and their set-up.

• Finance Department: It checks credit limits and approves sales orders in compliance
with the credit policy followed by the firm, records collections from distributors,
periodically reconciles outstanding balances from distributors, obtains balance
confirmation from distributors and follows up outstanding balances.

• Shipping or Warehousing Department: It dispatches goods as per approved by order,

ensures that stocks are dispatched on a FIFO basis, ensures physical control over load out
area and updates warehouse stock records in a timely manner.

Some other departments includes:-

• Production Department: - Production department is the heart of any factory. Production

is the functional area responsible for turning inputs into finished outputs through a series
of production processes. The Production Manager is responsible for making sure that raw
materials are provided and made into finished goods effectively. He or she must make
sure that work is carried out smoothly, and must supervise procedures for making work
more efficient and more enjoyable. The main responsibility of the production department
is to maintain the quality of the products and reduce the wastage.

• Marketing Department: - Marketing is about acquiring and retaining customers for

products and services by delivering customer value. It is about having a finger on the
pulse of the consumer so that it is possible to identify and create needs, and to cater to
them effectively and efficiently. In order to do this, a firm has to constantly track
consumers, monitor the environment, and keep an eye on competition. The main
responsibility of this department is to achieve the organization goal and increase the sale
of the company.
Chapter 2



(Franchise of coca cola at Amritsar)

The company was established by late S. Teja Singh Kandhari and his son S. Abhinash Singh
Kandhari, in 1969 under the name of Amritsar Bottling Company as a Franchise of Parle (Export
Pvt. Ltd.)

In 1997, this name was changed to Amritsar Beverage Ltd. Initially only two flavors were
introduced, Gold Spot and Kismat. Limca was introduced in 1972 and Cola flavored Thums Up
in 1978 due to the exit of Coca-Cola in 1973. With the re-entry of Coca-Cola, this company
added Coca-Cola in the product range so Coca-Cola joined hands with Parle. Coca-Cola is the
most selling brand in Amritsar among the categories of soft drinks. In 2005, Wave Beverages
Pvt.Ltd. (WBPL) was formed to carry on the business. It became a part of the Chadda Group of
Industries. The company has two manufacturing units ACCP1 and ACCP2. ACCP1
manufactures in RGB and has a capacity of 220bpm. ACCP2 manufactures CSD with the
capacity of 600bpm. In the year 2007 the company added 120bpm PET manufacturing unit
keeping in view the changing trend of consumption. It manufactures 2ltr and 600ml bottles.
Since 2005 WBPL has accomplished so many targets and has become one of the most respected
franchisee of Coca-Cola. It has won many accolades for parent company year after year.

2.1 Quality Statement

We, the team of Wave Beverages Pvt. Ltd., are committed to implement highest quality
management standards to refine our system so as to always meet the customer satisfaction every
time our carbonated and non carbonated beverage touches our customer. We strive to always
demonstrate excellence in anything we do. In doing so we ensure that safety, hygiene and
reliability of food stuff must function as integral part of each of our operation through out the
value chain from raw material procurement to processing to packaging by continually improving
our product quality, service and quality Management System while keeping pace with the
changing technology along with always complying to all the applicable legal and The Coca Cola
Company requirement.
We will continue to value human assets by providing better ways of development and conducting
our business in safe and eco-friendly ambience.


2.3 SWOT ANALYSIS of Training Unit


• DISTRIBUTION NETWORK: The Company has a strong distribution network

consisting of a number of efficient salesmen, 16000 retail outlets and 600 distributors.
The distribution fleet includes different modes of distribution, from 10-tonne trucks to
open-bay three wheelers that can navigate through narrow alleyways of Indian cities and
trademarked tricycles.
• STRONG BRANDS: The Coca-Cola has been named the world's top brand for a fourth
consecutive year in a survey by consultancy Interbrand. It was estimated that the Coca-
Cola brand was worth $70.45billion. People all over the world enjoy coca cola products
more than 1.3 billion times per day.
• COST OF OPERATIONS: The production, marketing and distribution systems are very
efficient due to forward planning and maintenance of consistency of operations, which
minimizes wastage of both time and resources, leads to lowering of costs.


• LOW EXPORT LEVELS: The brands produced by the company are brands produced
world wide thereby making the export levels very low. In India, there exists a major
controversy concerning pesticides and other harmful chemicals in bottled products
including Coca-Cola .Therefore, people abroad, are apprehensive about Coca-Cola
products from India.

• EXPORT POTENTIAL: The Company can come up with new products, which are not
manufactured abroad, like Maaza etc and export them to foreign nations. It can come up
with strategies to eliminate apprehension from the minds of the people towards the Coke
products produced in India.
• GROWING BOTTLED WATER MARKET: India is ranked 9th in the world among
countries with maximum bottled water consumption. As we know that kinley is the brand
of The Coca Cola Company and has the maximum market share as compared to other
brands of bottled water.
• HIGHER INCOME AMONG PEOPLE: Development of India as a whole has lead to
an increase in the per capita income thereby causing an increase in national income
income. The beverage industry can take advantage of such a situation and enhance their
Company can come up with new ideas in order to increase their income. The company
now coming up with new business of FOOD AND SNACKS


• IMPORTS: As India is developing at a fast pace, the per capita income has increased
over the years .If consumers shift onto imported beverages rather than have beverages
manufactured within the country, it could pose a threat to the Indian beverage industry as
a whole in turn affecting the sales of the Company.
• CHANGING OF CONSUMERS PREFERENCE: The Company should keep an eye
on the changing preferences of the consumers.
• SLOWDOWN IN RURAL DEMAND: Low per capita disposable income, large
number of daily wage earners, poor roads; power problems; and inaccessibility to
conventional advertising media. All these problems might lead to a slowdown in the
demand for the company’s products.

• TAX AND REGULATORY SECTOR: The tax system in India is accompanied by a

variety of regulations at each stage on the consequence from production to consumption.
Therefore, this can limit the growth of the Company and pose problems.
Sales and


Analysis of Financial Statements is a systematic process of the critical examination of the

financial information contained in the financial statements in order to understand and make
decisions regarding the operation of the firm.

There are the various tools for the financial statement analysis of the firm:

a) Comparative Financial Statements

b) Common size Financial Statement
c) Trend Percentage
d) Ratio Analysis
e) Funds Flow Statement
f) Cash Flow Statement
Ratio Analysis

Meaning of ratio

A ratio is a simple arithmetical expression of the relationship of one number to another.

Accounting ratio is thus, an arithmetical relationship between two accounting variables Ratios
provide clues to the financial strength, soundness position or weakness of an enterprise.

Meaning and concept of ratio analysis

.Ratio analysis is a technique of analysis and interpretation of financial statements. It is the process
of establishing and interpreting various ratios for helping in making certain decisions. However, ratio
analysis is not an end itself. It is only a means of better understanding of financial strength and
weakness of a firm. Calculation of ratios does not serve any purpose, unless analyzed and interpreted
The following are four steps involved in the ratio analysis:

• Selection of relevant data from financial statement

• Calculation of the appropriate ratios
• Comparison of the calculated ratios with the ratio of same firm in the past
• Interpretation of the ratios
Ratio analysis is one of the most powerful tools of financial analysis.

(A) LIQUIDITY RATIOS:-These are the ratios, which measure the short term solvency
or financial position of the firm i.e the firm ability to pay its current dues.. The various
liquidity ratios are: current ratio, liquid ratio and absolute liquid ratio.

Current Ratio:-

Current Ratio may be defined as the relationship between current assets and current
liabilities .It is also known as working capital ratio. Current ratio of 2:1 is considered

Current ratio = Current assets

Current liabilities

(In Crores)
Particulars 2009-10 2008-09

Current Assets 100 118

Current Liabilities 26 23

Current Ratio 3.8:1 5.1:1


In 2008-09 the firm has a current ratio of 5.1:1 which means that firm could easily met its
short term obligations whereas the ratio reduced to 3.8:1 in 2009-10 which shows that the
liquidity position of WBPL has been reduced because of decrease in cash & bank balances
and debtors and also because of increase in current liabilities.

Acid test ratio or Quick Ratio

A quick ratio of 1:1 is considered favorable for the firm.

Acid test ratio= Current asset –stock-prepaid

Current liabilities

(Rs in Crores)
Particulars 2009-10 2008-09
Current Assets 100 118
Inventory 10 10
Current Liabilities 26 23
Ratio 3.5:1 4.7:1


Quick ratio of the firm has reduced as compared to 2008-09 which shows that liquidity position
of the firm has been effected. It is because of decrease in cash & bank balances and debtors and
also because of increase in current liabilities.

Absolute liquid ratio:-It represents the relation between absolute liquid assets and current
liabilities. Absolute liquid assets include cash in hand and at bank and marketable securities. It is
the most appropriate ratio for computing the liquidity

Absolute liquid ratio= Cash & Bank + Markt. securities

Current liabilities

(Rs in Crores)

Particulars 2009-10 2008-09

Absolute Liquid Assets 10 18
Current Liabilities 26 23
Absolute Liquid Ratio 0.3:1 0.7:1


The acceptable norm for this ratio is 0.5:1 In2008-09 the absolute liquid ratio was 0.7:1 whereas
it has reduced to 0.3:1 in 2009-10. The current liabilities have been increased from previous year
and also due to decrease in current assests.
(B) SOLVENCY RATIOS:- The term solvency implies ability of the firm to mention its long
term indebtness thus ability to meet it long term obligations.

Important among them are:

Debt Equity Ratio:- It shows the relationship between external and internal equities and it is
calculated to measures the claim of outside and owner against company’s assets.

Debt Equity Ratio= Debt (outsider’s funds)

Equity (shareholder’s funds)

(Rs. in Crores)

Particulars 2009-10 2008-09

Debt 320 344
Shareholders fund 126 116
Debt Equity Ratio 2.54:1 2.96:1


It indicates the proportion between shareholder fund and long term borrowed funds. it is
acceptable if it is 2:1,which means the debt can be twice as equity. Debt equity has been reduced
due to increase in the shareholder account and the reduction on the debt.

Proprietary Ratio / Equity Ratio:-

Equity ratio establishes the relationship between shareholders fund and total assets of the

Proprietary Ratio= Shareholder’s funds X 100

Total assets

(Rs in Crores)

Particulars 2009-10 2008-09

Shareholder's Funds 126 116
Total Assets 500 493
Proprietary Ratio 25.2% 23.5%

Interpretation:-Higher the ratio better is the long term solvency position of the company. But
from above situation it can be interpreted that share of shareholders in total capital of firm is less.

(C) Activity Ratio

These ratios measure the effectiveness with which a concern uses its resources. The ratios are
calculated on the basis if sales or cost of sales. Higher Turnover ratio means better use of capital and
resources .

Important among them are :

1 Inventory turnover ratio

2 Debtor turnover ratio

3 Creditor turnover ratio

4 Working Capital turnover ratio

(D) Profitability Ratio

Efficiency in business is measured by profitability

Important among them are:

1 Gross profit ratio

2 Net profit ratio

3 Operating profit ratio

# Here Activity and Profitability ratio cannot be calculated due to non availability of the values.

Part B

Chapter 1



Water a thirst quencher that refreshes, a life giving force that washes all the toxins away. A ritual
purifier that cleanses, purifies, transforms. Water, the most basic need of life, the very sustenance
of life, a celebration of life itself.

The importance of water can never be understated Particularly in a nation such as India where
water governs the lives of the millions, be it as part of everyday rituals or as the monsoon which
gives life to the sub-continent.

BOTTLED WATER" means water that is intended for human consumption and that is sealed in
bottles or other containers with no added ingredients except that it may optionally contain safe
and suitable antimicrobial agents.

The different type of bottled waters available in the market

• Packaged drinking water: This is nothing but purified plain water. The source of this
water could anything, tap water, ground water etc. This water is purified by processes
such as reverse osmosis etc. Some companies add a small amount of minerals such as
sodium chloride, Magnesium sulphate, potassium bicarbonate etc. [though some minerals
are added, these waters are not Mineral waters in the true sense]. This water is also called
still water.

• Natural Spring water: These waters are spring waters purified naturally through
nature’s own aquifers available in mountain tops. This is what is actually called “Mineral
water”, as this water has minerals which are imparted in it through nature’s own

• Sparkling water: This water is nothing but purified water with low carbonation in it.
This carbonation can either occur naturally or added by the bottler. [Take note that, the
sparkling water is different from Club soda or seltzer water, which is also carbonated.
While the sparkling water comes under Purified packaged water category, the seltzer falls
under the soda category, where the carbonation can be stronger and the final product can
also have some traces of salt].

• Flavoured water: This water is flavoured with flavors, extracts and essences derived
from spices, fruits etc. This is not a soft drink but only a water which is flavored. The
addition of flavors must comprise less than one percent by weight of the final product.

• Nutrient enriched water or enhanced water: As the name suggests this water is
enhanced with Vitamins and other nutrients, and is marketed for sporting activities and
for people who lead an active lifestyle. This is otherwise called the functional waters.

• Bulk water packages: This is water which is typically sold in packs of above 20 liters,
used at homes or offices.
1.2 Global Vs Indian Bottled water Industry:

Globally, the bottled water consumption is about 178 billion litres [47 billion Gallons]
per annum and the annual per capita consumption is about 27 liters [7.2 gallon].

India is ranked 9th in the world among countries with maximum bottled water
consumption. We, Indians consume about 8 billion litres of bottled water per annum. So,
that makes our per capita consumption approximately about 8 liters per annum, which is
very low when compared to the per capita topper Italy with about 203l/annum/capita. The
USA is the obvious topper with respect to the total consumption with about 1/6th of the
total global consumption. No wonder, why the bottled water is the second largest selling
beverage in USA, next only to the aerated drinks.

1.3 Steps in Water Purification

The steps used in treating raw water to make it safe and desirable for drinking vary widely
between communities, due to the wide variability of raw water. The following procedure is
typical of a treatment plant processing raw water containing large amounts of impurities.
Such might be the case for a community that relies on a river as its water source. Such water
may vary widely in amount and temperature from season to season, may contain trace
amounts of fertilizer from farm runoff and may contain some treated wastewater from
upstream communities. Water obtained from wells is generally of higher quality than river
water and usually requires fewer treatment steps. Both Battle Creek and Marshall rely on
well water for producing all of their drinking water.

• Aeration

In some water treatment plants, the first step is aeration. The raw water first goes to
aeration tanks where large quantities of air are injected into and bubble through the
raw water. Aeration can reduce tastes and odors and can oxidize soluble iron.

• Flash Mixing
The next step after aeration is flash mixing. If the raw water is not first aerated, then
the first step usually is flash mixing.

One or more chemicals are mixed into the raw water to neutralize or remove specific
impurities found in the raw water. The types and amounts of chemicals added depend
on the types and concentrations of impurities found in the raw water. If the water is
hard (high in dissolved calcium and magnesium), lime and sodium carbonate may be
added. If fine particulates are present, alum may be added. If bacteria and other
organics are present, chlorine may be added as a disinfectant. The raw water and the
added chemicals are mixed by agitation in flash mixing chambers. The goal is
instantaneous mixing and accurate measuring of the added chemicals.

• Flocculation

After flash mixing, the mixing of the chemicals and the raw water continues but at a
slower pace. The added chemicals react with the impurities in the raw water and
remove the dissolved impurities by reacting with the impurities and forming small
particles of solid matter suspended in the water. During this slow and gentle mixing,
the solid particles (called floc) accumulate in feathery white agglomerations.

• Settling

Gravity and time are all that is needed to remove the floc from the water. The water is
sent to a clarifier (settling basin) where the floc is allowed to settle out of the water.
These settling basins are typically twelve to eighteen feet deep and hold the water for
two to four hours at a forward velocity of 0.5 to 3 feet per minute. The settled sludge
is often disposed of in a sewer.

• Filtration

Allowing the partially treated water to settle may remove some, but not all, of the
floc. The water usually is then filtered through sand to remove remaining solids. Sand
filtration further purifies the water by permitting additional impurities to be adsorbed
(adhere) to the surfaces of the sand particles.

During filtration, the sand particles acquire a sheath of floc. From time to time, the
sand filter is cleaned by shutting off the flow of partially treated water and then
forcing purified water up through the sand bed, in a direction of flow opposite from
that used by partially treated water. The water used for cleaning is then disposed of
(usually, in a sewer) and the sand is allowed to settle back down. The sand filter is
then ready for reuse.
• Additives

Additional chemicals may be mixed in the water before it leaves the water treatment
plant. Chlorine is usually added at this time, not only to disinfect the water but to
provide a level of chlorine sufficient to help prevent future growth of pathogens.
Lime and glassy phosphates may be added to reduce corrosion of pipes carrying the
water. Fluoride may be added to reduce tooth decay.

Boond Boond Main Vishwaas


Kinley is high quality botled water processed with added mineral popular among adults who seek
a better quality of life and a healthy lifestye. Available in the following flavor: unflavored.

Available in following location: Afghanistan, India ,Maldives and Pakistan.

Kinley water understands the importance and value of this life giving force. Kinley water thus
promises water that is as pure as it is meant to be. Water you can trust to be truly safe and pure.

Kinley water comes with the assurance of Safety from the Coca-Cola Company. That is why we
introduced Kinley with reverse- osmosis along with the latest technology to ensure the purity of
our product. That’s why we go through rigorous testing procedures at each and every location
where Kinley is produced.

Because we believe that right to pure, Safe drinking water is fundamental. A universal need that
cannot be left to chance.


• It takes about 2-3 litres of groundwater to make one litre of bottled water.

• Treatment and purification account for the next major cost.

• Labour and establishment and marketing costs are highly variable and
depend on the location and size of companies.

‘Bisleri’ was originally an Italian Company created by Signor Felice Bisleri who first brought
the idea of selling bottled water in India. Bisleri then was introduced in Mumbai in glass bottles
in two varieties – bubbly & still in 1965. Parle bought over Bisleri (India) Ltd. in 1969 & started
bottling Mineral water in glass bottles under the brand name ‘Bisleri’.

Parle Bisleri's Bisleri brand launched in 1971 was the leader with 70% market share. After 1993,
the branded mineral water industry saw some hectic activity. In the early 1990s, the branded
mineral water industry was worth Rs 3 billion, producing around 95 million liters in 1992. On an
average, every three months, a new brand was launched and another died.

Mr. Ramesh Chauhan is the vintage boss of Parle Bisleri Ltd.

“You would first be ridiculed, then accepted, and finally you become a success” said Mahatma
Gandhi. That’s what exactly happened with Chauhan’s Bisleri, who did not sell this Brand alone
when Coca-cola re-entered India in the 90’s [He sold his Other brands Gold Spot, Limca,
Thumps-up, Citra, Maaza etc to Coca-cola]. But talks are still around that Bisleri is considering
an acquirer or some kind of Joint-venture with the acquiring company.

Bisleri, the generic bottled water brand of India is touted to be the leader in
this industry. The brand name Bisleri is so popular in India that it's used as
generic name for bottled mineral water.
‘Aquafina’ is a brand of bottled water. It was first distributed in Wichita, Kansas (USA) in
1994 and was distributed across the United States, Canada, Turkey, Vietnam, Pakistan and India.
As of 2003, it had become the United States’ top-selling bottled water brand in measured retail

PepsiCo states in marketing material that this system removes substances

that may be in other brands of bottled water. As of July 27, 2007, PepsiCo put
a disclaimer stating the water comes from a "public source" on each bottle.
Aquafina uses the term "Purified Drinking Water" on its label.

‘Bailley’ is another good brand of packaged drinking water from the house of Parle Agro, now
managed by Sunidhi Chauhan, a niece of Bisleri’s Ramesh Chauhan. that this brand is growing
well in its own right and is finding itself as a favourite among some consumers.
‘Himalayan natural mineral water’ is another brand of Command in the natural spring
water category, from the Company Mount Everest Mineral water, whose controlling stake was
bought by Tata Tea, after it sold its stake in the foreign water brand ‘Glaceau’ to Coca-cola.

‘Catch’ the water brand from DS Foods [Famous for its Rajnigandha Gutka and Catch brand of
Salt and pepper] is the only brand in Indian Brand which is into Flavoured and sprinkling water
category. And the source of its water is spring water too.

The other brands available in the market are either surrogate or local and regional brands.
Kingfisher, Manickchand oxyrich, McDowell No1 are all surrogate water brands. The
Australian beer brand Fosters has also joined this bandwagon. These surrogates do not look
serious at all for they are just being used to promote the main beer and alcohol brands. But
Manickchand seems a little more serious than others, which can be seen primarily from the fact
that it’s been named ‘oxyrich’ and given a positioning that its oxygen rich, rather than just
naming it as ‘Manickchand packaged drinking water’.

Nestle India backed out of the bottled water market and removed its ‘Pure life’ from the
market. The head of Nestle India had even said in an interview that his company is not looking at
introduction it again in India. Royal Challenge and Hayward’s 5000 brand of packaged water
were other surrogates that were available in the market and have disappeared too.

1. To know and analyze customer buying preferences for mineral water.

2. To calculate the market share of different available mineral water brands in Amritsar.

3. To know the aspirations of customer regarding the quality of mineral water with special

emphasis on Kinley brand.


The survey was limited to Amritsar only 100 retailers have been covered from city due to
shortage of time and resources.
The findings of this study were based on expressed opinions of the retailers.
Since this is an opinion survey, personal bias may also have crept in.
Sample size was small. Bigger size could have made the results more effective.
The retailers were not willing to express their opinions, so the results or findings may not
be rational.
Chapter 2


1. Hartley (2009) in his article titled “BAN PLASTIC WATER BOTTLES” remarked
that Bottled water is typically considered to be a healthy alternative to drinking plain tap water.
While bottled water is definitely a better choice than soft drinks or sports drinks that
contain high fructose corn syrup, bottled water is not a good choice for the wellbeing of
the earth. He also gives alternatives to Plastic bottles i.e. Stainless steel, glass, and
aluminum water bottles are safer and more earth-friendly. There are also many
companies manufacturing BPA-free and phthalate-free plastic water bottles.
2. Butod (2009) in his study “Change Management in Coca-Cola Corporation”.
Remarked that Change management is a process in which all companies undergo. This
is an important procedure because it enables the organization to make decisions that
will be advantageous and beneficial to the company. In addition, organizations that are
open to change are generally more successful compare to companies that resist it. In a
globalize market, new technologies and procedure are emerging rapidly, in order to
keep up with this progress a company must be willing to adapt to management
changes. The international, as well as, the local market has a very stiff competition,
therefore in order to be on top change management must be utilized by companies.
Coca-Cola is one of the best examples of companies that utilized change management
efficiently and have yielded positive results. The evidence is the dominance of Coca-
Cola in the soft drink industry not just in the United States but all over the world.
3. Gupta (2009) “Consumer Behavior for Food Products in India “has concluded that
Fruit juice and juice-based drinks, energy and sports drinks, malted beverages, probiotic
drinks and bottled water are also showing huge growth in India. With in this sector, the
fruit drinks segment, the juice and juice drink category is among the fastest growing
segments. While carbonated soft drinks are growing at 6-8 per cent, fruit drinks as a
category is growing at around 18-20 per cent each year. The market for wine is also
growing at over 25 per cent each year. Most global wine majors have already set up
shops in India
4. Maheshwari (2009) “Indian non alcoholic drinks forecast to 2012” Indian Non-
Alcoholic Drinks Forecast to 2012”, the juice market (including both fruit and vegetable)
and Bottled water has emerged as a fastest growing segment of the Indian non-alcoholic
drinks market over the recent past. It is foreseen that the Indian market for fruit/vegetable
juices and bottled water to grow at a CAGR of around 24% (in volume terms) and around
30% (n value terms) from now till 2012. Convenience and natural taste together with
health-consciousness has played an important role in the growth of Indian juice market
and bottled water in recent years. Sales have been boosted by the changing lifestyle of the
Indian middle-income group amid rapid urbanization. Furthermore, it has been seen that
cola sales have fallen dramatically after rising health concerns associated with it and this
seem to have benefited the fruit beverage industry.
5. Dutta (2009) in her study “Strategic planning approach of Coke and Pepsi”.
Remarked that both Coca Cola and Pepsi should promote healthcare and they must
make sure that their products won’t give any problems to the ones using it. The two
companies should also continuously improve the products they have by doing so they
can give satisfaction to their clients. The companies can also find ways to lower its
prices without having some financial problems. By doing this more clients can be
attracted to avail the company’s service. Lastly the companies should provide
additional knowledge to their employees regarding how to deal with clients.
6. Aggarwal (2009) in his study, “Brand Ambassadors and their Impact on consumer
Behaviour: A case study of beverages companies in India”. Remarked that despite the
obvious economic advantage of using relatively unknown personalities as endorsers in
advertising campaigns, the choice of celebrities to fulfil that role has become common
practice for brands completing in today’s cluttered media environment. We cannot ignore
the fact most of us follow and go for the products which our celebrity uses or advertise.
7. Cheeseman (2009) in his article, “Pepsi’s New Bottled Water Line Is Not Eco-
Friendly” remarked that PepsiCo Corp. announced its plans to use 50 percent less plastic
in its Aquafina half-liter (10.9 grams) water bottles. Pepsi says it will save 75 million
pounds of plastic a year. The new water bottles will be called Eco-Fina, and Pepsi is
touting them as the "lightest in the industry." Pepsi will start shipping Eco-Fina to
8. Andhale (2009) in his article, “ Bottled water gets costly so slums cleaner sip”
remarked that The State Water Supply Department has decided to add a surcharge of Re
1 to bottled water, so that it can collect funds to purify water and supply it to parts of the
state that get contaminated water. The surcharge will be used to set up a laboratory for
checking water quality and buying machinery for water purification in rural areas.

9. Kumar (2008) in his study “changing consumer behaviour and mineral water
marketing in north goa” a case study has concluded that 87% consumers are aware
of national and local brand 10 % about local and national and .62% are aware of local
10. Hoegg & Alba (2007) “Affects of Beverage colour on taste perception” has concluded
that the color of a drink can affect peoples' perception of its taste, and attributes such as
color, price or brand can impact consumer preferences. Two items that tasted the same
but were different colors were perceived as more distinct in taste than two items that
actually tasted different but were the same color. This was not the case for brand labels or
price labels. The findings revealed that people preferred the samples that had brand
labels over those that had different colors.
11. Berry (2006) in his article, “Scottish bottled water could help beat cancer” remarked
that Deeside water from Scotland may be the ticket to beating cancer, according to a new
laboratory study. These results, which may be a first in the bottled water industry, have
increased Deeside's popularity in the bottled water market.
12. Harish (2006) in his study “The retailers purchasing and selling products to the
consumer from Coke” remarked that Cold drinks companies are facing a great
competition now a days. Consumers are very much aware and curious about safely
products, services, brands and other upcoming products. This study provides an insight to
the company that what kind of strategies must be adopted in order to sell more products
to consumers and also satisfying them.
13. Ratra (2006) in his paper “Packaging of drinking water” concluded that
Innovative packaging solutions have been developed for drinking water. Economic
and social development is continuing to fuel demand for packaged water. In its 2001
Global Packaged Water Report, Canadean forecast that the global market will have
exceeded 100 billion litres by the close of 2004, a gain of over 20% over current level.
It is confidently expected that PET will not only have added volume, but also a greater
percentage share.
14. Topfer (2006) in his paper “Trends in plastics packaging: The Ecological
Aspects” Packaging represents one of the most significant material support to
lifestyle, produced by the industrial society. It best expresses the way our society’s
material life is organized. Plastics being synthetic materials can be tailor-made to meet
specific or performance requirements of packages.
Plastic have effectively replaced its other counterparts due to its lightweight, strength,
moisture resistance and durability. Plastic packaging also has storage, production and
distribution advantages over other packaging mediums.
Due to increasing awareness, plastics have gained social importance as an
environmental friendly material in terms of lesser energy consumption, low weight
and volume of disposables, lesser pollution and conservation of natural resources.

15. Keiley (2003) in his article “Safe Drinking Water” remarked that there’s no need to
buy bottled to drink safe water. With the right home treatment system, the safest water
you can drink can come straight from your tap. The United States enjoys one of the
safest water supplies in the world. Many people have sought to protect themselves by
switching from tap to bottled water, but this can be expensive and inconvenient, and
the improvement in quality is debatable.

Chapter 3

3.1 Research Design:-
A research design is the arrangement of conditions for collection and analysis of data in a
manner that aims to combine relevance to the research purpose with economy in procedure.

Different Research Designs

a) Exploratory research design

b) Descriptive research design
c) Causal research design
The type of research design under taken for this study is Descriptive as the study aims at
knowing the market share of Kinley mineral water among the retailers of Amritsar

Descriptive research studies are those studies which are concerned with describing the
characteristics of particular individual, or a group.

3.2 Data Collection

The data with respect to the study was collected in both ways, i.e.

(i) Primary Data

(ii) Secondary Data

For primary data I have used the quantitative technique that is survey or we can say interview for
which I have used schedule.

And in case of secondary data I collected it from internet, magazines, journals and information
provided by my training advisor.

3.3 Sampling
Sample method is that method in which data is collected about the sample on a group of items
taken from the population for examination and conclusions are drawn on their basis.

Sampling Methods
Probability Non Probability

1) Simple Random Sampling 1) Convenience

2) Systematic Sampling 2) Judgmental

3) Stratified Sampling 3) Quota

4) Cluster Sampling 4) Snowball

5) Area Sampling

6) Multistage Sampling

UNIVERSE: The universe of the study consists of all retailers selling mineral water

POPULATION: The population consists of all retailers of Kinley mineral water residing in

SAMPLING UNIT: In the study the sampling unit is single respondent who is selling Kinley
mineral water

SAMPLE SIZE: The number of respondents included in the study was 100

SAMPLING TECHNIQUE: Out of the above mentioned I have taken Non-Probability as

my sampling method and out of which, I have chosen Judgmental sampling as the sampling
technique, because here I have chosen or taken the response on basis on my own judgment.

Chapter 4

4.1 Showing number of respondents dealing in MINERAL WATER:

Options No of Responses Percentage

Yes 100 100%

No 0 0

Total 100 100%

Table 4.1 Number of respondents dealing in MINERAL WATER:

Fig 4.1 Percentage of respondents dealing or not dealing in Mineral Water

Interpretation and Analysis-

I have asked question to 100 retailers whether they are dealing with mineral water, the feedback
was 100% which shows that maximum number of retailers are dealing with mineral water.
4.2 Showing Preference of Different Mineral Brands sold by the respondents

Options Responses(total) Average

Kinley 100 0.47

Bisleri 62 0.29

Aquafina 43 0.20

Others 7 0.04

Total 212

Table 4.2 Preference of Different Mineral Brands sold by the respondents

Fig 4.2 Average of preference of Different Mineral Brands sold by the respondents
Interpretation and Analysis-

Maximum preferred brand of the mineral water is the Kinley with the others i.e.
kingfisher as the least preferred. So Kinley enjoys the good position in the market.

4.3 Showing Mineral Water brand sold the most

Options No. of Responses Percentage

Kinley 55 55%

Bisleri 24 24%

Aquafina 19 19%

Others 2 2%

Total 100 100%

Table 4.3 Mineral Water brand sold the most

Fig 4.3 Percentage of mineral water sold the most

Interpretation and Analysis-

It is clear from the figure that Kinley enjoys the maximum share in the market with
55% followed by Bisleri (24%), Aquafina (19%) and others i.e. Kingfisher (2%).
Fig 4.3 itself shows that Kinley holds good market Repo but it needs to put more
efforts to cover more market share.

4.4 Showing attributes of brand that affect Retailers

Options Total of Ranks

Consumer Preference 164

Profit Margin 191

Offers 266
Regular Supply 386

Table4.4 Attributes of brand that affect Retailers

Fig4.4 Ranking of attributes of brand that affect Retailers

Interpretation and Analysis-

As we all know Consumer demand play major role in every field in same way Graph itself shows
that Consumer Preference and Profit Margin is the main attribute that influence the Retailer in
dealing with that product.
4.5 Showing brand image contribute in sale of product

Option No of Responses Percentage

Yes 68 68%

No 17 17%

Can’t Say 15 15%

Total 100 100%

Table4.5 Brand image contribute in sale of product

Fig4.5Percentage of brand image contributes or not contributes in sale of product

Interpretation and Analysis-

Today’s time everyone goes behind Good Will, Brand Image plays major role in sale of product,
As in Graph we can see that 68% people are in favor that Brand Image majorly effect sales of

4.6 Showing the satisfaction level of the retailer regarding capability of salesman

Factors Highly Satisfie Neutra Dissatisfie Highly Tota Mean

d l d l
Satisfie Dissatisfie
d d
2 1 0 -1 -2
Number of 35 20 25 14 6 100
Satisfactio 70 20 0 -14 -12 64

64/10 0.64

Table 4.6 The satisfaction level of the retailer regarding capability of salesman

n m

Highly Satisfied Neutral Dissatisfied Highly
Satisfied Dissatisfied

Fig4.6 The satisfaction level of the retailer regarding capability of salesman

Interpretation and Analysis-

The Graph shows most of retailers are satisfied with the capability of the sales man of Kinley
mineral water, as they are capable enough to make the final sales of the product.

4.7 Showing the satisfaction level of the retailer regarding distribution system of Kinley

Options No of Responses Percentage

Yes 64 64%

No 36 36%

Total 100 100%

Table4.7The satisfaction level of the retailer regarding distribution system of Kinley

Fig4.7 Percentage of the satisfaction level of the retailer regarding distribution system of

Interpretation and Analysis-

Easy Availability of the product is also very important factor, Survey shows that 64% retailers
are satisfied with the distribution system of Kinley. We need to put more efforts to improve its
distribution system as it can affect the Market share of the product.

4.8 Showing features that Kinley need to be changed

Options No. of Percentage


Size 18 18%
Price 48 48%

Taste 16 16%

None 18 18%

Total 100 100%

Table4.8 Features that Kinley need to be changed

Fig4.8 Percentage of features that Kinley need to be changed

Interpretation and Analysis-

Today’s Industry is competitive Industry, Customer expect everything in one product. The
survey shows that the major change they need in the Price of the Product, because its less Price
will Increase its sale in the market.

Chapter 5

5.1 Results and Findings

• The research shows that most of the retailers are dealing with Mineral water.
• Kinley Mineral Water is most preferred brand among Retailers.
• Graph shows that Kingfisher is least preferred brand as it holds only 2% of market share
in the market.
• Research shows that the main attribute that influence the retailers to deal in that brand is
consumer preference.
• Profit Margin is the second attribute that influence retailers to deal in that product.
• Research shows that Brand Image plays the major role in increasing the sale of the
product, as most of the people are in the favor that Brand Image affects the sale of
• Survey shows that most of the retailers are satisfied with the distribution system of the
Kinley Mineral Water but still we need to put more efforts on improving the distribution
system as it can affect the market share of the product.
• Survey shows that mostly retailers are not satisfied with price of the product; there is
need of decrease in the price of the product as fewer prices can attract more customers.
• Size of the product should vary; there is need of the variety in the sizes of the product.
• Most of retailers are satisfied with the sales man of Kinley Mineral Water as they are
capable enough to make final sales.
5.2 Recommendations and Suggestions
• Brand Image and Consumer Preference is the main attribute that affects the
sale of the product. So, we need to put more stress on the advertisement of the
product to enhance the brand image and increase in the consumer preference.
• Company should provide attractive offers to the retailers to attract them
towards the product.
• The price of the product should cut down as fewer prices will attract more
• There is need of variety in the size of the product.
• More guidance needs to be given to the sales man of the product to increase
the final sales.
• Company needs to put stress on regular supply of the product so, that it can be
easily in the reach of final consumer.

5.3 Conclusion

The demand for Mineral water is increasing at rapid rate, as people become more health
conscious and take precautions against water borne diseases. Bottled mineral water provides easy
transportability and assured water quality. So I have chosen to study the Comparative Analysis
of kinley Mineral Water. For this I have done a descriptive study and used both primary and
secondary data, and non- probability (Judgmental) as the sampling method. I used schedules to
know the responses; I have collect data from 100 retailers.

The collected data is analyzed through various statistical tools like percentages, mean, average

And finally the result is retailers are satisfied with Kinley mineral water but they need change in
the price and the size of the product.



Books Authors

Marketing Management :Philip Kotler

Websites : www.thecoco-


Name of outlet/ shop____________



Q.1) Do You Deal in mineral water at your outlet?

□ Yes □ No
If yes, then continues.
Q.2) Which Mineral Water brands are you dealing in? (You can tick More than One)
□ Kinley □ Bisleri □ Aquafina □ Others ___________
Q.3) Which of the following Brands is sold the most at your Outlet?
□ Kinley □ Bisleri □ Aquafina □ Others
Q.4) Rank the following attributes influence you while dealing in particular brand? (Rank 1 to
most preferred)
□ Consumer preference □ Profit Margins □ Offers □ Regular Supply
Q.5) Does Brand Image Contribute in the Sale of Product?
□ Yes □ No □ can’t say
For retailers dealing in Kinley only
Q.6) The salesman of the Kinley brand are capable in making final sales.
(2) (1) (0) (-1) (-2)

Highly Satisfied Neutral Dissatisfied Highly

Satisfied Dissatisfied

Q.7) Are you satisfy with the distribution system of Kinley?

□ Yes □ No
Q.8) Which of the following feature according to you Kinley need to Change?
□ Size □ Price □ Taste □ None

Balance Sheet of WBPL

2009-10 2008-09
Share holder ‘s Fund 26 26
Reserves and Surplus 100 90
Secured Loans 300 330
Unsecured Loans 20 14
Deferred Liabilities 20
Deferred Tax Liabilities 8 10
Total 474 470

Fixed Assets 350 370

Capital working Progress 40 -
Investment 10 5
Total 400 375
Current Assets
Inventory 10 10
S. debtors 80 90
Cash and Bank balance 8 10
Loans and advances 2 8
Total 100 118

Current Liabilities and

Current liabilities 25 22
Provisions 1 1
Total 26 23