CHAPTER I

HISTORY OF THE TEXTILE MILLS

The history of textile is almost as old as that of human civilization and as time moves on
the history of textile has further enriched itself. In the 6th and 7th century BC, the oldest
recorded indication of using fiber comes with the invention of flax and wool fabric at the
excavation of Swiss Lake in habitants. In India the culture of silk was introduced in 400 AD,
while spinning of cotton traces back to 3000 BC. In China, the discovery and consequent
development of sericulture and spin silk methods got indicated at 2640 BC while in Egypt the
art of spinning linen and developed in 3400 BC. The discovery of machines and their
widespread application in processing natural fibers was a direct outcome of the industrial
revolution of the 18th and 19th centuries. The discoveries of various synthetic fibers like
nylon created a wider market for textile products and gradually led to the invention of new
and improved sources of natural fiber. The development of transportation and communication
facilities facilitated the path of transaction of localized skills and textile art among various
country .

Textile industry occupies a significant position in the industrial development of Indian

economy. As an industry providing large employment opportunities and provides variety of
products in the area textile products including knitted goods, laces, nets and house hold
products such as curtains, blankets, sheets and towel, etc. the study in connection with textile
industry is essential not only for the industry but also for the growing needs of the customers
and employees working in the industries.

The word textile is derived from the Latin verb ‗texture’, meaning to ―weave‖.
Originally, therefore textile referred only to woven fabrics and specifically excluded knitted
cloth, lace, netting, felts, braid and cord. Today textile has become a generic term for all fiber
materials, whether made by weaving, knitting, bonding, laminating, felting or other
processes. It can even refer to paper line materials, but it excludes leather and plastic
sheeting. Textile manufacturing is one of the largest industries in the world today. Whether in
the home as a cottage industry or in large factories, most countries produce fibers and textile
for both domestic consumption and for export. Even countries that are considered under
developed the introduction of modern technology has enabled the world force to mass
produce textiles for the world market and the country to compete successfully with more

1
industrialized societies. Egypt, India, China, Bangladesh and several African nations have
developed sizable textile producing industries. Textiles are used in large variety of products
of wearing consumers a great deal of material. Household item made from fabrics include
towels, sheets and other bedding, table linens, mattresses, carpets and rugs, draperies and
curtains, some wall papers up holstered furniture. Many of these items can also be found in
hotels and motels, retail stores offices restaurant, recreational facilities and other commercial
establishment.

INDIAN TEXTILE INDUSTRY:

Indian textile enjoys a rich heritage and the origin of textiles in India traces back to the
Indus valley civilization were people used homespun cotton weaving their clothes. Rig Veda,
the earliest of the Veda contains the literacy information about textiles and it refers to
weaving. Ramayana and Mahabharata, the eminent Indian epics depict the existence of wide
variety of fabrics in ancient India. This epic refers both to rich and stylized garment worn by
the aristocrats and ordinary simple clothes worn by the common people. The contemporary
Indian textile not only reflects the splendid past but also cater to the requirements of the
modern times. The textile industry occupies a unique place in our country. It accounts for
14%of the total industrial production contributes to nearly 30%of the total exports and is the
second largest employment generator. Textile industry is providing one of the basic needs of
the people it has a unique position as a self-reliant industry from the production of raw
material to the delivery of finished products with substantial value- addition at each stage of
processing. The textile policy of 2000 aims achieving the target of textile and apparel exports
of US $50 billion by 2010 of which the share of garments will be US $25 billion. The textile
is undergoing a major re- orientation towards non clothing application of textile known as
technical textile which is growing roughly at twice rate for clothing applications and account
for more than half of total textile production. The process involved in producing technical
textile requires expensive equipment and skilled workers and are for the moment
concentrated in developed countries. The structure of textile industry is extremely complex
with the modern sophisticated and highly mechanized mill sector on the one hand and the
weaving sector on the other falls between the decentralized small scale power loom sectors.
Thus, textile industry is India’s largest foreign exchange earner and it is the SZ employer in
the industrial sector. The Indian textile is the largest and arguably the best spinning industry
in the world. The textile industry is one of the largest employers in private sector and the

2
second largest in the country after the railways provides employment for about 38.10 million
people.

GLOBAL SCENARIO:

The textile and clothing trade is governed by the Multi-Fiber Agreement (MFA) which
came in to force on January 1,1974 replacing short-term and long- term arrangements of the
1960’s which protected US textile producers from booming Japanese textiles exports, Later,
it was extended to other developing countries like India, Korea, Hong Kong. Etc., this had
acquired a comparative advantage in textiles. Currently, India has bilateral arrangements
under MFA, with USA, Canada, Australia, countries of the European Commission, etc...
Under MFA,foreign trade is subject to relatively high tariffs and export quotas restricting
India’s penetration in to these markets. India was interested in the early phasing out of these
quotas in the Uruguay Round of negotiations but did not happen due to the reluctance of the
developed countries like the US and EC to open up their textile markets to Third World
imports because of high labor costs. With the removal of quotas, exports, of textile have now
to cope with new challenges in the form of growing non-tariff/ nontrade barriers such as
growing regionalization of trade between block of nations, child labor, anti-dumping duties,
etc..

NATIONAL SCENARIO:

The first cotton textile in India was established in 1818 under the name of Bowcarah
Cotton Mills near Calcutta by an English Enterprise. Later Mr. Darer, a Parsi businessman
named as Bombay Spinning Mill in the year 1854. The period from 1856 to 1860 was a good
period for the enterprise in the field of textiles. 29 In the 19th century, there were178 cotton
textile mill in India and the city of Bombay was the most prominent textiles center. But
during the years 1900, the textile industry was in bad state in Western India on account of the
great famine. Number of mills on Bombay and Ahmadabad had to close down for a long
period. During the 5 years plan provide from 1951 to 1975, the installed capacity of spindles
has increased from 11 million 18.6 million and that of looms from 1.95 lakes to 2.67 lakes.
The yarn production has almost traveled from 591 million kg 689 million [Link], the
Indian textile industry is one of the largest segments of the Indian economy accounting for
over one-fifth of the total industrial production. The industry has a diverse network having
large scale production units. India is the second largest producers of cotton in the world and

3
has a strong production base for synthetic fibers. Indian spinning industry is dominated by
cotton yarn exports. With an installed capacity of 37 million spindles. India accounts for
about 20% of the world’s spindle capacity. Indian textile industry is increasing at very fast
rate. Exports of textile constitute an important section of Indian export. At present, textile
industry in India comprises of 698 mills out of which 409 are spinning mills and 289 are
composite mills. Quite a large number of composite mills (169) are located in the states of
Gujarat and Maharashtra. The major production textile centers are Maharashtra, Gujarat,
West Bengal, Tamil Nadu and Uttar Pradesh. They include big textile mills, handloom
sectors and power looms sectors. Maharashtra leads the production of cotton textiles. Major
centers are Mumbai, Sholapur, Nagpur, Pone and Amravati. Gujarat follows Maharashtra
with major centers being Ahmadabad, Surratt, Barouche and Bhavnagar. In the Eastern States
of West Bengal, Kolkata, Howrah, Berhampur and Murshidabad are the chief cotton textile
centers. Coimbatore, Chennai, Madurai and Salem are the main sources in Tamilnadu. Uttar
Pradesh is also an important producer of cotton textiles major centers being Kanpur,
Modinagar, Varanasi and Hathras.

TECHNOLOGY IN MILL:

The level of technology related to the automation of textile machinery has changed a lot
and indigenous efforts are near about the technology of machines manufactured in
industrially advanced countries. Substantial and sustained efforts to strengthen indigenous
efforts and technological backup were made a today the major manufacturers supply modern
machines.

4
Indian textile machinery manufactures are able to produce at competitive prices sophisticated
machines (of higher speed and productions) provided technological support and economic
and continuous demand is forthcoming. Microprocessors and computers gained pride of place
in modern machines.

VARIOUS SECTORS IN TEXTILE INDUSTRY:

The textile industry in India is predominantly cotton based with 70% of raw materials
consumed being cotton. The industry is composed of 4 major sectors, namely the mill sector,
the handloom sector, the power loom sector and hosiery & garment sector. The percentage
share of the mill sector came down in 200102 to 3.54 % as compared to 4.14% in 2001-02 as
mill production in cotton fabrics, blended fabrics and 100% non-cotton fabrics reduced,
bringing the total fabric production in the mill sector down to 1512 million square meters in
[Link] total number of cotton/manmade fiber textile mills in December 2001 was 1857
out of which 1576 are in spinning and 281 are running as composite mills. The maximum
number of these mills, 1506 is in the private sector followed by 192 in public sector and 157
in the co-operative sector.

The sectored share of power loom, handloom and hosiery knitted increased marginally
with power loom having the largest share of 60.82% in 2001-02 in fabric production.
Production of fabrics in the power loom sector increased from 23803 million square meters in
2000-O1 to 25185 million square meters in 2001-02 due to the increase in production of
100% non-cotton fabrics. The employment generation in the decentralized power loom sector
in 2001-02 was 4.23 million In the handloom sector, production increased from 7506 million
square meters in 2000- O1 to 7713 million square meters in 2001-02; the sector produces
nearly 19% of the total cloth produced in the country. The production in hosiery/knitted
sectors was 6999 million square meters in 2001-02 as against 6686 million square meters in
2000-O1 The higher production observed in 2001-02 over 2000-01 was due to the increase in
production of cotton fabrics and 100% non-cotton fabrics.

GLOBAL FACTORS INFLUENCING TEXTILES INDUSTRY:

The history of the textile and clothing industry has been replete with the use of various
bilateral quotas, protectionist policies, discriminatory tariffs, etc. The result was a highly
distorted structure. This imposed hidden costs on the export sectors of the third world.
Despite the fact that GATT was established way back in 1947, the textile industry, till 1994,

5
remained largely out of its liberalization agreements. In fact trade in this sector until the
Uruguay Round evolved in the opposite direction. Consequently, since 1974 global trade in
the textile in the clothing sector had been governed by the Multi-fiber agreement, which was
the sequel to an increasingly pervasive quota regime that began with the short-term
arrangement on cotton products in 1962 and followed by the Long-Term arrangement. After
the successful conclusion of the Uruguay Round in [Link] MFA was replaced by the
agreement on Textiles and Clothing (ATC). This had the same MFA framework in the
context of an agreed. Ten year phasing out of all quotas by the year 2005

PRESENT SCENARIO:

Fashions have always influenced creation of demand in this industry. Especially after the
rise of retailers; control of the commodity chain. Given their closeness and greater
understanding of the market than manufactures. These traders sought to complete trough
market innovations like new designs and fashion marketing rather than through market
innovations in production techniques. Here again there are differences across various
segments. Woman and children’s wear is subject to more fashion-based design changes as
compared to men’s wear Further, socio – economic and related cultural changes have created
a general trend in clothing towards more informal and casual wear since the
1970’[Link] based identities have begun to play a bigger role in market niches. All
these factors have led to the rise distinct segments in the apparel market.

6
1. Vibrant and growing up market fashion segment and

2. A relatively stagnant, low priced and standardized segment.

The former market is highly volatile and is characterized by short production runs, fast
changing fashions and designs, aggressive marketing and higher mark-ups. In response to
market instability, firms target smaller, more rapidly changing market niches, which require
quick alteration of product designs. Here, cost advantages do not matter as much in the mass
market segment. More important is the ‗quick response; factor (QR), the ability to deliver in
time and adjust production to changes in designs and quantities.

GLOBALIZATION EFFECT:

While globalization offer lot of benefits and opportunities, it also replete with threat from
our competitors the export-led economies to destabilize our export and local market. In order
to withstand the competition both international and local market and accelerate our export
growth, it is imperative to identify the weakness of the textile industry hindering its growth
and work out the action plan for elimination of such weakness as far as feasible. The Textile
Engineering Industry (TEI) has developed over the last five decades and has played vital role
in the modernization of the textile industry. Efforts to develop indigenous R&D and technical
back up have been circumscribed by the dependence of indigenous textile Engineering units
on the foreign manufacturers to supply advanced technology, which was not available in the
country for current operation. Most of the prominent textile machinery manufacturers across
the globe have technical/financial collaborations with indigenous producers. However, the
agreements in general are restrictive with regard to export market development and
transformation of technology. Against the background of automation, electronics and robotics
obtaining in advanced countries the textile machinery manufacturer in the country could be
one or two generations behind in technology. The textile mill industry has experienced
considerable growth in capacity over the years, as seen in the increase in the spindles from
31.75 million in 1996 to 35.64 million as on December 31, 2001 against an expected figure of
38.15 million by March [Link] number of rotors almost doubled since 1996 from 2.26
lakh to 4.06 lakh in end December 2001, and is expected to be 4.1 lakh by the end of the
financial year.

7
GROWTH & DEVELOPMENT OF THE INDUSTRY:

The analysis of the growth pattern of the different segments of the industry during the last
five decades of post-independence ere reveals that the growth of the industry during the first
two decades after independence had been gradual, through lower and growth had been
considerably slower during the third decade. The growth thereafter picked up significantly
during the fourth decade in each and every segment of the industry. The peak level of its
growth has however been reached during the fifth decade I.e., the last ten years and more
particularly in the 90s. In the 19th century, there were 178 cotton textile mills in India and the
city of Bombay was the most prominent textile center. But during the year 1900, the textile
industry was in bad state in western India an account of the great famine. Number of mills in
Bombay and Ahmedabad had to close down for a long period.

FUTURE OF THE INDUSTRY:

In terms of the Agreement on Textile and Clothing (ATC) there will be no import
restriction for any category in any country and whole world would be an open international
market without any restrictions on import and export of textile and garments. In textile is
going to be intensified. Till now, Indian textile industry has been a projected sheltered
industry and efforts were being made only for increasing our market share in export trade.
But in an integrated world economy, it is a two way process; we have not only to protect our
domestic market because the threat of import penetration is real, but also to increase our share
in the international trade in textiles

SWOT ANALYSIS OF INDIAN TEXTILE INDUSTRY:

STRENGTHS:

Indian Textile Industry is an Independent & Self-Reliant industry. Abundant Raw

Material availability that helps industry to control costs and reduces the lead- time across the
industry. Availability of large varieties of cotton fiber and has a fast growing synthetic fiber
industry. India has great advantage in Spinning Sector and has a presence in all process of
operation and value chain. India is one of the largest exporters of Yarn in international market
and contributes around 25% share of the global trade in Cotton Yarn. The Apparel Industry is
one of largest foreign revenue contributor and holds 12% of the country’s total export.
Industry has large and diversified segments that provide wide variety of products. Growing

8
Economy and Potential Domestic and International Market. Industry has Manufacturing
Flexibility that helps to increase the productivity.

WEAKNESSES:

Indian Textile Industry is highly Fragmented Industry. Industry is highly dependent on

Cotton. Lower Productivity in various segments. There is Declining in Mill Segment. Lack of
Technological Development that affect the productivity and other activities in whole value
chain. Infrastructural Bottlenecks and Efficiency such as, Transaction Time at Ports and
transportation Time. Unfavorable labor Laws. Lack of Trade Membership, which restrict to
tap other potential market. Lacking to generate Economies of Scale. Higher Indirect Taxes,
Power and Interest Rates.

OPPORTUNITIES:

Growth rate of Domestic Textile Industry is 6-8% per [Link], Potential Domestic
and International Market. Product development and Diversification to cater global needs.
Elimination of Quota Restriction leads to greater Market Development. Market is gradually
shifting towards Branded Readymade Garment. Increased Disposable Income and Purchasing
Power of Indian Customer opens New Market Development. Emerging Retail Industry and
Malls provide huge opportunities for the Apparel, Handicraft and other segments of the
industry. Greater Investment and FDI opportunities are available.

THREATS:

Competition from other developing countries, especially China. Continuous Quality

Improvement is need of the hour as there are different demand patterns all over the world.
Elimination of Quota system will lead to fluctuations in Export Demand Threat for
Traditional Market for Power loom and Handloom Products and forcing them for product
diversification. Geographical Disadvantages. International labor and Environmental Laws. To
balance the demand and supply. To make balance between price and quality.

9
 CHAPTER II
PROFILE OF DHARMARATHINA MILLS

COMPANY NAME

Dharmarathina textile Pvt limited .

ESTABLISHED YEAR

Dharmarathina textiles who produce cotton yarn and exporting it to various regions
established in the year of 2013

FOUNDER

Founder of Dharmarathina textiles is DHARMARATHINAM

OWNER

Currently the mill is owned and managing by RAJ NAVEEN

CORPORATE OFFICE

Dharmarathina textiles Pvt limited, kovilangulam Kattangudi Road, Aruppukottai

NATURE OF THE INDUSTRY

Dharmarathina textiles Pvt Ltd is a Textile Mill. Cotton is the raw material of the
company.

The company purchase cotton from outside of Tamil Nadu. The company also imports
cotton from West Africa and Australia. Cotton is covered into yarn. The company producing
cotton yarn only and the company market their produced yarn in and outside India. The
company also Exports yarn mostly on European countries.

VISION

To be the most preferred spinning mill in South India producing high quality customized
products.

10
MISSION

"We strive constantly to generate excellent quality products that meet our highly valued
customers' satisfaction through updated technology the commitment of our extremely
motivated employees and staff .

INDUSTRY:

Textile Manufacturing in Industry

MOTO:

A. Quality in Product
B. Quality in Service
C. Quality in Time

HEADQUARTERS:

Aruppukottai, Virudhunagar, Tamil Nadu

HEAD OFFICE ADDRESS:

187-B Madurai main road, Aruppukottai – 626101

FOUNDED:

Founded in 2005

MAIN AREAS OF ACTIVITIES OF BUSINESS:

Yarn production

MAIN PRODUCTS:

High quality yarn from Ne 1s to Ne 120s

PRINCIPAL CUSTOMER INDUSTRIES AND GEOGRAPHIES:

Warping Industry pan India, Pakistan, Bangladesh and Srilanka

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BUSINESS CAPACITY:

Constantly growing

TECHNICAL:

A state-of-the-art production unit consists of half a million spindelage capacity and an

inbuilt weaving facility with sophisticated testing lab.

ACHIEVEMENTS:

There is absolutely no competition in the market for the product line of DRTPL as its
quality is top notch and has an evidently distinctive advantage over all the others.

SPECIALTIES:

Spinning, Autoconer

PRODUCT OF THE COMPANY

The raw material is lint cotton and the product in yarn, cotton yarn and blended yarn. The
local markets are located in Rajapalayam, Coimbatore and in Mumbai. The cotton was
procured from northern stated and also imported. At present there are nearly 300 workers
were working.

12
COMPANY NAME DHARMATHINA TEXTILES LIMITED

FOUNDER DHARMARATHINAM

OWNER RAJ NAVEEN

13
 YEAR OF
ESTABLISHMENT 2013

AGE OF THE COMPANY 10 YEARS

STATUS ACTIVE

COMPANY SUB CATAGORY NON-GOVERNMENT COMPANY

NO OF THE EMPLOYEES 300

ACTIVITY PRODUCTION,WAREHOUSING

DEALS COTTON AND YARN

14
 ORGANIZATION CHART

MANAGING DIRSCTOR

GENERAL MANAGER GENERAL MANAGER

GEN
(ADMIN) (FACTORY)

PRODUCTION
SALES ACCOUNTS PURCHASE
MANAGER

DEPT.
QUALITY ELECTRICAL
MAINTANENCE [Link]. PRODUCTION STORES
ASSURANCE
MANAGER (PRODUCTION) SUPERVISOR
EXECTIVE SUPERVISOR

COMPANY LOGO:

15
PRODUCTION AREA:

WAREHOUSING:

16
17
 CHAPTER – III

PRODUCTION PROCESS OF THE COMPANY

The raw material is lint cotton and the product in yarn, cotton yarn and blended
yarn. The local markets are located in Rajapalayam, Coimbatore and in Mumbai. The
cotton was procured from northern stated and also imported. At present there are
nearly 300 workers were working.
Dharmarathina Textile Private Limited primarily manufactures cotton yarn, ranging from
medium to finer counts, with a focus on the domestic market. They operate a manufacturing
facility with 21,600 spindles in Aruppukkottai, Tamil Nadu. While their core product is
cotton yarn, they also produce other textile-related items.

Yarn Production:

Dharmarathina Textile Pvt Ltd mainly operates as a spinning mill, involved in

producing different types of yarn. This yarn is used in various downstream textile processes
like weaving, knitting, and garment production.

 Carded Yarn – Made from cotton after carding, used for basic fabric production.
 Combed Yarn – Higher-quality yarn with impurities and short fibers removed.
 Compact Yarn – Known for its strength and low hairiness.
 Slub Yarn – A fancy yarn used in denim and textured fabrics.
 Polyester-Cotton (PC) Blended Yarn – Used for durability and cost-effectiveness in
various fabrics.
 Common Yarn Counts: Ranges from 20s to 60s (Ne), depending on market demand
and end use.
 Cotton Yarn Production
The company produces a variety of cotton yarns, which are the primary raw materials
for fabric manufacturing.
 Carded Cotton Yarn
o Produced by carding cotton fibers.
o Cost-effective and used in basic fabric and garment production.
 Combed Cotton Yarn

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 o Higher quality than carded yarn.
o Short fibers and impurities are removed during the combing process.
o Used in premium clothing and export-quality fabrics.
 Compact Cotton Yarn
o A fine, strong yarn with less hairiness.
o Ideal for soft, smooth fabrics like shirts, bedsheets, and hosiery.
 Organic Cotton Yarn (if applicable)
o Made from certified organic cotton.
o Environmentally friendly, often used in eco-conscious textile products.

Cotton Fabric Production

 Grey Cotton Fabric

o Unprocessed fabric made from cotton yarn.
o Supplied to dyeing and printing units.

2. Polyester Yarn Production

The company produces several types of polyester and polyester-blended yarns, which are
durable, wrinkle-resistant, and widely used in textiles.

 100% Polyester Yarn

o Made entirely from synthetic polyester fibers.
o Used in sportswear, home textiles, and industrial fabrics.
 Polyester-Cotton Blended Yarn (PC Yarn)
o Common blend: 65% Polyester / 35% Cotton.

19
 o Combines the strength and wrinkle-resistance of polyester with the comfort of cotton.
o Used in shirts, uniforms, sarees, and bedsheets.
 Polyester-Viscose Yarn (PV Yarn)
o Blend of polyester and viscose (rayon).
o Offers smooth finish and better dye absorption.
o Used in suiting fabrics and dress materials.
 Texturized Polyester Yarn
o Soft, bulky, and elastic.
o Used in sportswear, leggings, and innerwear.

Polyester fabric production

1. Raw Material Preparation

Main Ingredient: Ethylene, derived from petroleum.

Chemical Reaction: Ethylene is reacted with dimethyl terephthalate (DMT) or purified

terephthalic acid (PTA) and monoethylene glycol (MEG) to create polyethylene terephthalate
(PET)—the base polymer of polyester.

2. Polymerization

In a process called condensation polymerization, the raw materials are heated under vacuum
to form long molecular chains of PET.

a. Water or methanol is released as a by-product and removed.

b. The result is a molten polyester.

3. Extrusion and Spinning

The molten polyester is extruded through spinnerets (metal plates with tiny holes) to form
filaments.

a. These filaments are cooled and solidified by air (melt spinning).

b. The resulting fibers can be:
c. Filament yarn (long, continuous strands)
d. Staple fiber (cut into short lengths to mimic cotton or wool)

4. Drawing (Stretching)

20
 a. The fibers are drawn out to several times their original length.
b. This aligns the polymer molecules, increasing strength, elasticity, and uniformity.

5. Crimping

Fibers are mechanically crimped (bent into waves) to give them bulk and texture similar to
natural fibers.

6. Cutting (for staple fiber only)

Continuous filaments are cut into short lengths (typically 1–3 inches) to produce staple fibers
used in spun yarns.

7. Spinning into Yarn

a. Staple fibers are blended, carded, and spun into yarn.

b. Filament yarns may be twisted or textured (e.g., to create stretch yarns).

8. Weaving or Knitting

Yarns are used to produce woven or knitted fabrics.

9. Dyeing and Finishing

Polyester is typically dyed using disperse dyes at high temperatures (130°C).

a. Finishing processes may include:

b. Anti-pilling
c. Moisture-wicking
d. Anti-static
e. Waterproofing

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MIXING:

Mixing in a spinning mill is most important. Since the fiber qualities govern performance
and properties of yarn and fabrics, selected cotton having the complete fiber quality
parameters know as FQL value determined by SITRA (southern Indian textile research
association) should be chosen for a prescribed count of yarn. It is most ads visible to use two
types of cotton & polyester to achieve the results. While selecting the cotton for mixing, cost
of mixing is also to be maintained as prescribed. Before starting process, this selected cotton
should be thoroughly mixed to get a homogeneous mixing. Conventional type of stack
mixing and bill mixing is used in many of the mills. The latest bale pluckier will life up
cotton or synthetic fibers in small tuft from a lot of bales and give better quality than
conventional methods.

22
BLOWROOM:

The highly compressed bales received from cotton field, should be opened thoroughly
and the embedded trash in the cotton should be beaten up to clean the cotton to prepare it for
subsequent process. To achieve this, blowing machines in lines were used for this purpose.
Being a dust creating process and it will affect the quality of the succeeding process, blowing
machine lines are kept in a separate room to achieve the object of opening and cleaning. Even
the cotton were beaten up several times, about 70 to 75% of trash only will be removed.

While dropping the trash through the opening of the machines (grid bars) and which is
provided for the purpose, some amount of good cotton also (ling) will be wasted. Of course
this can be restricted to some extent. Micro processor controls were provided to maintain the
uniformity of the lap which is the finished products of this department. The lap will be having
already determined weight length to maintain uniformity for subsequent process. This weight
will be checked collected into cellar underneath the blow room line by air suction system and
the rest of air will be delivered through a height chimney to the atmosphere. The falling trash
waste can also be collected in a separate room by providing a dust collector.

23
 Full lap weight variation and yard to yard variation also checked as C.V. % periodically
for correction. The waste percent age for given cotton mixing is also determined by collecting
and weighing the waste. According to the count spun and trash in the mixing, the beating
points (machines) will be reduced or increased cbute-feeding system is one of the latest
technique in which instead of forming lap the delivered cotton is taken directly to the card by

CARDING:

Carding is also the major cleaning machine in which the blow room lap is converted into
cylindrical shape sliver form. Here, the fibers in the lap were individualized and clean the
fibers by removing foreign matters (trash) as waste. The foreign matter consists mainly of
sand, dust, seed coat frogmen's, leafy matters in the case of cotton and of fused fibers, chips
in the case of man-made fibers (synthetics). Removed the naps present in the lap and those
formed in carding presumably by disentangling them or by throwing them in waster from out
of the carded fibers are becoming continuous uniform sliver of the required hank i.e. weight /
yard of sliver will be maintained uniform throughout the delivered sliver to the extent
possible, this was checked daily or periodically. The sliver uniformity percentage is also
checked in laboratory in user Evenness Theater, if the machine is provided or C.V % is
checked as and when required. To maintain the evenness auto leveler can be attached. Waste
percentage naps and foreign matter content completely with wire points which makes the
cleaning and other objects of the machine. Combined cleaning efficiency of carding and blow

24
room will be in average 93 to 96%.

DRAWING:

The name itself date that the drafting action of the multiple number of card slivers going
on on to deliver the uniformity single sliver of the same hanks. Parallelize the or is crossed ed
fibers of the card sliver with one another and align them to the axis of the sliver through the
process of drafting. Remove the hooks of the carded fibers and straighten the fibers by sliding
them over one another during drafting improve the regularity in weight per unit length over a
considerable length of the material through doubling of a number of slivers from different
types of fibers so as to give a homogeneous blending. Lay the sliver with uniform coils
forming a clear central air hole. For better uniformity, this process was done twice in drafting
machines.

First process is called as breaker and the second process is called as finisher. Finished
drawing sliver can be tested for uniformity of percentage in user evenness tester or c.v% is
checked by taking the routine wrapping results. To maintain the evenness auto leveling and to
reduce the down dime, auto can changer attachment can be fixed. Drawing is one of the key
points from the point of view of controlling yarn count variation. Under good working

25
conditions, the variation in draw frame a liver contributes about half-of the lea count
variation. Control of average count can also be effectively done at drawing.

SIMPLEX:

The diameter of the drawing sliver is reduced sufficiently before final spinning of yarn.
The delivered material roving is a continuous strand of fibers twisted slightly before it is
wound on bobbins for the next processes.

One simplex Bobbins produces in 2.30 hours. The company has five machines. Two
machines combines to process to have 124 simplex Bobbins. Another 3 machine once
process to having in 96 simplex Bobbins.

26
SPINNING:

This is the final stage where actual yarn is manufactured. All the earlier processes are
considered under "spinning preparatory". The objective of spinning is: 1. To draw out the
roving being fed to the ring frame to the decided degree or fineness. 2. To impart sufficient
twist to the emerging strand of fibers and from continuous yarn. 3. To wind up the spun yarn
into some convenient package from. Being the final stage for yarn producing, and this stage
in which the mill production target is determined. Spinning machines are well maintained to
achieve quality and quantity. Running yarn and breaks in spinning is mainly due to trash and
naps. Individualization and trash separation is the major remedy to avoid this and breaks.
Auto most care is taken to well maintain spinning preparatory machines also particularly at
carding to avoid the loss of quality and quality at spinning department. Most of the yarn
defects are due to the floating fluff in the drafting zone of the ring frames. This can be
rectified by providing vacuum cleaners. For machine cleaning. Likewise improved
technologies in spinning machines particularly in drafting zone will help in producing quality
yarn to fulfill the market needs. Periodical yarn evenness u%, yarn imperfection will be
checked in user evenness tester. Daily checking the count and strength and yarn appearance

27
will lead for quality corrections. Daily checking the count and strength and yarn appearance
will lead for quality corrections.

WINDING:

Prepared yarn cops in spinning will be converted into a cone from which is the package
required by the market. This cone is prepared in cone winding machine as post spinning
process. Yarm is passed through a winding drum in which it will be traversing and winding
on paper cones. When definite weight reached it will be removed and cleaned and then
packed in the bags. To avoid the winding faults, knots should be in small and compact. To
achieve correct knots, knitters were used in cone winding. Now-a-days as a latest technology
splices are used splice the yarn without knots so that the yarn will be more even. And for
cleaning the yarn, electronic yarn clearers are used instead of conventional type slub catchers.
Rewinding tests will be conducted to find the winding faults and rectification. Cones were
prepared in different angles and weights according to the market requirements. One machine
is running in 5 hours once its produces 440 cop's.

1. One cone is produces within 2.30 hours.

2. The company has 4 machines.

3. One machines once process to having in 160 cones.

4. Another 3 machine once process to having in 120 cones.

5. The cone produce same model with vary from weight.

28
6. One cone weight is 1.25kg.

7. Another cone weight is 1.5kg. 8. One Bale weight is 50 kg. 9. 40 Cone One Bale.

REELING:

For handloom purposes, spinning cops yarn will be processed in reeling machines in
which yarn would on a swift having a circumference of 54"and formed hanks (loose circular
form). This will be made knots and several knots combined to make bundles. These bundles
were packed as chippers or bales. In every stage the yarn is having a definite weight. Hanks
are packed in single hank plain form, double hank plain form, single hank cross reel form and
double hank cross reel form according to the party's requirements. Knots are made as bundles
in bundling machines.

❖ Only Four knots can be made per hour.

❖ The company have 14 machines.

❖ One machines process 4 knots.

Open-End Yarn (OE Yarn):

➢ Bulkier, cost-effective yarn made using rotor spinning.

➢ Commonly used in denim, towels, and knitwear.

29
PACKING:

Cones prepared in Auto Cone section are transferred to finish good Store Room. These
according to customer's specifications. Cones are packed in polythin bags and shipped
according to customer’s specification. Normal Packing 1 Bag= 40 Cones= 50kg

▪ Two types of knots are produce in the company.

▪ One type of knot is count 21.

▪ Count 21s one knots weight is 0.294 gram

. ▪ Another count of knot is 31.

CHAPTER – IV

DEPARTMENTS

GENERAL ADMINISTRATION:

a) Evolution / Origin and Growth of the Company:

Origin and Founding (Early 2000s – Foundation Phase)

 The textile company in Darumarathina was founded in the year 2003 by a

visionary entrepreneur (or group of partners) with a background in cotton
trading and fabric sourcing.
 Started with 10–20 looms.

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  Employed local workforce, including semi-skilled and unskilled workers.
 Focused on cotton and polyester blends.

Early Growth Phase (2005–2010)

During this phase, the company experienced steady growth due to rising demand from
regional hubs like Tiruppur, Erode, and Mumbai. It expanded operations by:

Adding more looms and fabric processing capacity.

 Hiring a dedicated marketing and transport team.

 Introducing shift-based operations to increase output.

Expansion and Diversification (2010–2017)

 As competition increased, the company diversified into:

 Yarn-dyed fabric, printed fabric, and finished garments.
 Installation of semi-automatic looms and basic dyeing facilities.
 Participation in textile expos and buyer-seller meets.

Achievements:

 Increased production capacity to 50,000–100,000 meters/month.

 Started catering to export-oriented units (EOUs).
 Launched an in-house quality control team.

4. Modernization & Export Entry (2018–2022)

 To meet global standards, the company:

 Upgraded to fully automatic looms.
 Adopted ERP software for inventory and accounts.
 Gained certifications like ISO 9001, OEKO-TEX for quality assurance.
 It entered into export markets via agents in Dubai and Bangladesh, initially supplying
fabric for uniforms, casualwear, and home textiles.

Other Milestones:

 Started its own cutting and stitching unit.

 Workforce grew to over 300 employees.

31
Implemented environmental controls (ETP) for dyeing processes.

5. Present Status (2023–2025)

 Today, the company is a leading textile unit in Darumarathina, known for:

 Monthly capacity of 200,000+ meters of dyed and printed fabric.
 A workforce of 500+ people including engineers, designers, and technicians.
 Clients in India, UAE, Sri Lanka, and East Africa.
 Use of solar power, digital systems, and sustainable production practices.

b) Organisation Charts and Manuals:

1. The company follows a hierarchical organizational structure with a clear chain of

command:

 Board of Directors
 ▪ Managing Director
 ▪ General Manager (Admin)
 ▪ Department Heads (HR, Finance, Production, Stores, etc.)
 ▪ Supervisors and Floor In-charges
 ▪ Workers and Operators

2. Administrative Manuals and SOPs are maintained for:

 Employee attendance and leave procedures

 Safety protocols and factory rules
 Purchase orders and vendor management
 Document control and filing system

3. The General Administration Department serves as the coordination hub between all
departments, ensuring smooth communication and policy implementation.

c) Overview of the Current Industry Scenario:

1. The Indian textile industry is one of the largest in the world, contributing ~2% to GDP and
~11% to total exports.

2. Demand for cotton yarn has seen fluctuations due to global supply chain issues, raw
material prices, and environmental regulations.

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3. Tamil Nadu, especially areas like Aruppukottai, remains a textile manufacturing hub, with
spinning mills playing a major role in employment and exports.

4. Recent industry focus is on: o Sustainable production o Energy-efficient operations (like

windmills) o Automation and digitization of processes

d) Present and Future Prospects / Plans of the Industry:

1. Current Focus at Shri Ramalinga Mills:

 Maintaining consistent yarn quality

 Managing costs and maximizing efficiency
 Utilizing wind energy for sustainable operations
 Improving employee skill development through training

2. Future Plans (as observed from administrative insights and strategic alignment):

 Expanding spindle and rotor capacity in the next 5–10 years

 Strengthening exports to Europe and Southeast Asia
 Introducing more automation in HR, payroll, and inventory through advanced ERP
systems
 Enhancing compliance with environmental and labor norms to meet international
standards

DEPARTMENTS

a) Production Flow Chart: Typical Yarn Manufacturing Process:

1. Raw Cotton →

2. Blow Room →

3. Carding →

4. Drawing →

5. Combing (for combed yarn) →

6. Speed Frame (Roving) →

7. Ring Spinning / Rotor Spinning →

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8. Winding →

9. Packing →

10. Dispatch / Storage Each stage transforms the material into finer, more usable form,
monitored by machine operators and supervisors.

b) Raw Materials Stock Methods:

1. Raw cotton is stored in compressed bales in a dedicated warehouse.

2. Uses FIFO (First-In, First-Out) system to avoid fiber degradation.

3. Stock entries are made through manual logbooks and ERP software.

4. Cotton is tested for moisture and trash content before processing.

c) Finished Goods Supply & Distribution Methods:

1. Finished yarn cones are packed in polythene bags and carton boxes.

2. Stored in a dedicated finished goods warehouse with labelling for count, lot number, and
production date.

3. Yarn is supplied to:

 Domestic buyers (mainly weavers & knitwear units)

 Export clients through agents or direct shipping

4. Dispatch is planned based on order schedules and truck availability.

d) Logistics Methodologies:

1. Logistics planning is handled by the dispatch and admin teams.

2. Daily plans include:

 Order dispatch routes

 Load capacity tracking
 Transport availability

3. Follows just-in-time practices for quick customer delivery with minimal warehouse
holding.

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4. Delivery records maintained digitally and through hardcopy logs.

e) Wastage Policy – Raw Materials / Finished Goods:

1. Raw Material Wastage:

 Waste generated in blow room, carding, and combing

 Soft waste is reused, hard waste is sold

2. Finished Goods Wastage:

 Damaged cones are re-wound or reprocessed

 Major faults are quarantined and sold as B-grade yarn

3. A strict waste control and monitoring policy is followed to reduce input loss and improve
yield.

f) Packaging – Contract / In-house:

1. Packaging is done entirely in-house using:

 Plastic polybags
 Corrugated boxes
 Pallets (for bulk export)

2. Each cone is labelled with:

 Count
 Lot number
 Production shift/date

3. Final boxes are strapped, barcoded (if required), and sealed before dispatch.

g) Transportation – Contract / Own:

1. The company uses a hybrid model:

 Own vehicles for short-distance/local deliveries

 Contracted logistics partners for long-distance and export shipments

2. Vehicle scheduling is handled by the dispatch team based on delivery timelines and load
requirements.

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h) Certifications – ISO / BVQI:

 The company holds certifications such as: o ISO 9001:2015 – Quality Management
System o Oeko-Tex Standard 100 – For textile safety (likely)
 GOTS (if applicable) – For organic yarns (optional)

2. Certification audits are conducted annually by agencies like BVQI / SGS / TUV.

3. Compliance with labour, safety, and environmental standards is actively maintained.

i) Quality Control Policy:

1. The company follows a zero-defect approach through continuous monitoring.

2. Yarn is tested at various stages:

 Uster testing (evenness)

 Lea strength, CSP, twist per inch (TPI)
 Visual inspection for contamination

3. QC lab prepares daily reports and flags off-count or faulty lots.

4. Uses Statistical Quality Control (SQC) techniques and Six Sigma practices (partially).

j) R&D Lab / Testing Centre:

1. In-house Testing Lab is equipped with:

 Uster Tester
 Tensojet / Lea Tester
 Twist tester and Trash Analyzer

2. Used for:

 Yarn count consistency

 Contamination checks
 Strength and twist measurement

3. R&D initiatives include:

 Trial spinning of new blends (e.g., polyester-cotton)

 Improving yarn softness and strength

36
  Testing alternate cotton sources.

HUMAN RESOURCE MANAGEMENT:

a) Recruitment Methodologies:

1. Recruitment is based on manpower planning done quarterly by the HR department.

2. Sources of recruitment include:

1. Direct walk-ins
2. Local employment offices
3. Referrals from existing employees
4. Technical institutions (for skilled labor

3. For managerial and skilled roles, interviews + basic aptitude tests are conducted.

b) Nature of Employment – Contract / Temporary / Permanent:

1. The mill employs:

1. Permanent staff (technical, administrative, supervisors)

2. Contract labourers (through registered contractors)
3. Apprentices / trainees under government-approved schemes

2. Workers are shifted to permanent roles based on performance, availability, and time
served.

c) Type of Training Programmes:

1. On-the-job training for new machine operators and helpers.

2. Safety and fire training conducted quarterly.
3. Soft skills & communication workshops for office staff and supervisors.
4. Partnered with institutions for skill development under government schemes
(like NAPS).

d) Labour Salary Schemes:

1. Wages are paid as per Minimum Wages Act (Tamil Nadu state level).

2. Payment categories:

37
 1. Time-based wages (daily/monthly)
2. Piece-rate wages (based on output in spinning/winding
3. Salaries are transferred through bank accounts with proper payslips and PF/ESI
deductions.

e) Labour Law Procedures & Follow-up:

1. The mill complies with:

1. Factories Act, 1948

2. Industrial Disputes Act
3. Minimum Wages Act
4. Payment of Bonus Act
5. Provident Fund (PF) and ESI Acts

2. Regular inspections are done by labour officials, and reports are maintained for all
statutory records.

f) Labour Welfare Schemes:

1. Canteen facilities for subsidized meals.

2. Uniforms, shoes, and safety equipment provided free of cost.

3. Recreation programs during festivals and annual functions.

4. Free bus pass or travel allowance for select categories.

g) Quality of Work Life:

1. Efforts are made to create a safe, clean, and supportive workplace.

2. Proper ventilation, lighting, restrooms, and resting areas are maintained.

3. Grievance redressal mechanisms and suggestion boxes are in place.

4. HR regularly interacts with teams to maintain morale and reduce absenteeism.

38
h) Transport Facilities:

1. Company-operated buses run on fixed routes covering nearby villages and towns.

2. Shift workers are provided pick-up and drop facilities in coordination with shift timings.

3. Transport costs are fully or partially subsidized depending on worker grade.

i) Medical Facilities:

1. The company has an on-site first aid room with trained personnel.

2. Tie-ups with local hospitals and clinics for emergencies.

3. Workers are covered under ESI (Employees’ State Insurance) for medical reimbursements.

4. Annual health check-ups conducted for key departments like spinning and maintenance.

j) Employment Promotion / Demotion:

1. Promotions are based on:

1. Performance
2. Experience
3. Attendance and disciplinary record

2. Skilled operators are promoted to team leaders / supervisors after 2–5 years.

3. Demotions are rare but may occur due to: o Performance issues o Behavioural misconduct

k) Employee Counselling & Career Upliftment Programmes:

1. HR conducts individual counselling sessions for personal or job-related issues.

2. Stress management and career development workshops organized occasionally.

3. Skilled workers are encouraged to:

1. Take technical exams/certifications

2. Enroll in ITI/diploma courses
3. Internal promotions are encouraged to motivate and retain employees.

39
SALES / MARKETING OF GOODS:

a) Order-Based Production:

1. A significant portion of yarn production is based on pre-confirmed customer orders.

2. Clients provide specifications such as:

1. Yarn count (e.g., 20s, 30s, 40s)

2. Required quality and blend
3. Packaging preferences and delivery schedule

3. The production plan is adjusted based on order priority and delivery timelines.

b) Regular / Routine Sales on Demand-Based:

1. Along with order-based production, the mill also maintains buffer stock of high-demand
yarn types.

2. Routine sales are made to:

o Long-standing customers

o Dealers requiring immediate dispatch

3. Helps the company meet urgent market demand and maintain consistent revenue flow.

c) Sales Activities – Dealer / Distributor / Forwarding Agent / Company:

1. The company uses multiple sales channels:

1. Direct sales to large textile manufacturers and exporters

2. Authorized dealers and agents for local/regional buyers
3. Forwarding agents handle logistics and bulk dispatch

2. A dedicated sales team at the mill manages customer communication, documentation, and
coordination with production & dispatch.

d) Sales Policy – Credit / Cash:

1. Sales are conducted both on cash and credit basis:

1. Cash sales for smaller or first-time buyers

40
 2. Credit terms (30 to 90 days) for trusted or long-term clients

2. Credit is extended based on:

1. Purchase history
2. Volume of orders
3. Client’s financial reliability

e) Mode of Payment for Sales Transactions:

1. Accepted payment modes:

1. Bank transfers (NEFT/RTGS)

2. Cheque payments
3. UPI (for small amounts)

2. Export clients often pay through:

1. Letter of Credit (LC)

2. Advance TT payments

3. All transactions are recorded via the ERP system and verified by accounts department.

f) Nature & Functions of Sales Department:

1. The Sales Department is responsible for:

1. Customer relationship management

2. Order confirmation and coordination with production
3. Dispatch planning and follow-up
4. Payment tracking and invoice generation

2. Works closely with the marketing team and administrative office to ensure smooth service
and timely delivery.

g) Sales Return Policy:

1. Sales returns are minimal due to strict quality checks.

2. Returns are accepted only in cases of:

1. Damaged packaging during transport

41
 2. Incorrect count or lot
3. Quality mismatch (verified by QC team)

3. Returned material is either:

1. Reprocessed (if usable)

2. Sold as B-grade yarn

4. Proper documentation and approvals are required for every return transaction.

CHAPTER - V

MARKETING DEPARTMENT

a) Government Norms & Conditions of Waste Disposal Mechanism:

1. The company adheres to Tamil Nadu Pollution Control Board (TNPCB) guidelines for
waste disposal.

2. Solid waste (cotton waste, packaging material) is:

1. Segregated at source
2. Reused internally or sold to recyclers

3. Hazardous waste (like lubricants, oils) is stored safely and handed over to authorized
disposal agencies.

4. Waste disposal records are maintained and submitted for compliance during audits.

b) General Norms of Waste Water Management System:

1. The company follows Zero Liquid Discharge (ZLD) principles where applicable.

2. Water used in humidification and cleaning is:

1. Collected through drainage systems

2. Filtered and reused or safely drained through approved channels

3. The mill complies with the Water (Prevention & Control of Pollution) Act, 1974.

4. Regular testing of pH, BOD, COD levels is done for any discharge water.

c) Government Officials’ Visit for Inspection:

42
1. Periodic visits are conducted by:

1. Factories Inspector o Labor Officer

2. TNPCB Environmental Officer
3. Fire Safety Officer

2. During visits, the officials inspect:

1. Safety measures (PPE, fire extinguishers, alarms)

2. Machine condition and worker welfare
3. Waste management records and ESI/PF compliance

3. Reports are filed and follow-up suggestions are acted upon by the administration.

d) State / Central Government Policies – Support or Regulation:

1. Supportive policies: o Power subsidies for spinning mills in Tamil Nadu

1. Textile sector incentives under central government’s Amended Technology

Upgradation Fund Scheme (ATUFS)
2. Access to NAPS/NATS schemes for labor training support

2. Regulations:

1. Labor welfare compliance under Factories Act

2. Energy norms under Energy Conservation Act
3. Pollution control under Environment (Protection) Act, 1986

e) People’s Perception Towards the System of Manufacturing:

1. The local community generally has a positive view of the mill due to:

1. Job creation and steady income for nearby towns and villages
2. Contribution to local economy and infrastructure development

2. Some concerns may arise regarding:

1. Airborne cotton dust

2. Noise pollution during shifts
3. Occasional traffic due to transport trucks

43
3. The company maintains good community relations by:

1. Participating in CSR activities

2. Offering transport and medical benefits to families of workers

CHAPTER – VI

FINANCE DEPARTMENT

a) Balance Sheet:

The company prepares an annual balance sheet as part of its statutory financial reporting. 2.
Major components include:

1. Assets: Fixed assets (machinery, buildings), current assets (inventory, receivables,

cash)
2. Liabilities: Loans, trade payables, employee benefits
3. Equity: Share capital and retained earnings

3. The balance sheet is reviewed by auditors and filed with the Registrar of Companies
(ROC).

b) Capital Sources:

1. The company uses a mix of equity capital and borrowed funds for operations and
expansion.

2. Key capital sources: o Shareholders’ capital (mainly from family-owned promoters)

1. Term loans from nationalized banks

2. Working capital loans and overdraft facilities
3. Government subsidies and grants (when applicable)

c) GST Filing Methods and Class:

1. The company is registered under GST Act for supply of yarn and related services.

2. GST returns are filed monthly (GSTR-1, GSTR-3B) using ERP/accounting software.

3. Classification:

44
 1. Yarn is taxed under 5% or 12% GST slab, depending on type.
2. GST input credits are claimed for raw material and utility expenses.

4. The finance department maintains proper invoice records and HSN codes for compliance.

d) Loan Mode:

1. Loans are availed through:

1. Term loans for machinery and infrastructure (via banks)

2. Working capital limits for daily operations
3. Cash credit (CC) accounts for yarn procurement cycles

2. Secured against: o Property mortgage o Plant & machinery o Stock and receivables

e) Loan Repayment Method:

1. Loans are repaid in EMIs (Equated Monthly Installments) for term loans.

2. For working capital and CC loans:

1. Interest is paid monthly

2. Principal is adjusted based on utilization and cash flow

3. Prepayment is allowed depending on bank terms and conditions.

f) Bad Debts:

1. Bad debts are minimal, due to:

1. Sales mostly to reliable and long-term clients

2. Advance payments or short credit cycles

2. Any unpaid or disputed receivables after 180 days are reviewed and tracked.

3. Legal action or recovery procedures are taken before writing them off.

g) Write-off:

1. Debts classified as non-recoverable after exhaustive follow-up are approved for write-off.
2. Write-offs are recorded after: o Audit verification o Board approval (for large amounts)

3. They are shown under "exceptional items" or "losses" in the profit & loss statement.

45
h) Auditing Methods:

1. The company undergoes both internal and statutory audits.

2. Internal audits are quarterly:

1. Cover cash flow, inventory, wage payment, and departmental spending

3. Statutory audits are done annually by a registered Chartered Accountant (CA) firm.

4. Auditors check:

2. GST compliance
3. TDS/TCS payments
4. Bank reconciliation
5. Asset depreciation and liabilities
6. Audit reports are submitted to stakeholders and filed with ROC/MCA as per legal
timelines.

FINANCE DEPARTMENT

1. Industrial Exposure:

• Gained hands-on understanding of the structure and operations of a large- scale spinning
mill.

• Observed real-time processes from cotton input to yarn output, including logistics and
dispatch.

2. Departmental Understanding:

• Learned how inter-departmental coordination works between Production, HR, Finance, and
Marketing.

• Understood how each department follows standard operating procedures (SOPs) to achieve
efficiency and compliance.

3. Professional Discipline:

• Developed punctuality, documentation habits, and awareness of industrial discipline and

safety norms.

46
 • Observed and understood the hierarchical decision-making system in a private sector
manufacturing unit.

4. HR & Workforce Insights:

• Learned about labour recruitment, wage systems, welfare facilities, and labour law
compliance.

• Understood how employee relations and career progression are managed in a traditional
industry setup.

5. Financial Literacy:

• Gained exposure to financial documentation, GST filing, capital sourcing, and internal
auditing.

• Understood the role of financial planning and control in sustaining mill operations.

6. Marketing & Sales Strategy:

• Observed how yarn is marketed to domestic and export clients through agents and direct
sales.

• Learned the importance of order-based production, credit sales, and payment follow-ups in
industrial marketing.

7. Legal & Environmental Awareness:

• Became aware of government norms on waste management, water usage, and factory
audits.

• Understood how textile mills align with environmental policies and labor legislations.

8. Practical Skills & Soft Skills:

• Improved communication, observation, and report-writing skills through daily interactions

and note-taking.

• Learned to analyse systems and suggest improvements in real-time industrial settings.

47
CONCLUSION:

My internship at DHARMARATHINA TEXTILE Pvt. Ltd., Aruppukottai has been an

enriching and eye-opening experience that bridged the gap between theoretical knowledge
and practical industrial exposure. Over the course of this internship, I had the opportunity to
observe and understand the inner workings of one of Tamil Nadu’s well-established textile
manufacturing units. The exposure I received through various departments — including
General Administration, Production & Operations, Human Resources, Finance, Sales &
Marketing, and Legal Compliance — has given me a holistic perspective on how a large-
scale industry functions in a real-time environment.

Overall, this internship gave me the practical exposure, critical thinking skills, and
confidence to understand how large organizations function in reality. I have grown not just
professionally, but also personally — becoming more observant, analytical, and responsible.
This experience has helped shape my future career path and clarified my aspirations within
the field of industrial management and operations.

I am sincerely thankful to the management and staff of Shri Ramalinga Mills for their
support, guidance, and for providing me with this valuable learning opportunity. This
internship has undoubtedly laid a strong foundation for my professional journey ahead.

48