{
 "business": "ice cream parlour",
 "url": "https://bizgame.app/ice-cream-parlour-business/",
 "simulator": "https://bizgame.app/play/case/icecream",
 "updated": "2026-10-25",
 "setupCostByFormat": [
  {
   "format": "Kulfi / softy cart",
   "setupCostINR": 150000,
   "suggestedBudgetINR": 180000
  },
  {
   "format": "Brand dealer counter",
   "setupCostINR": 350000,
   "suggestedBudgetINR": 392000
  },
  {
   "format": "Scoop parlour",
   "setupCostINR": 800000,
   "suggestedBudgetINR": 860000
  },
  {
   "format": "Premium franchise / mall kiosk",
   "setupCostINR": 2500000,
   "suggestedBudgetINR": 2590000
  }
 ],
 "monthlyNetProfitINR": {
  "metro": [
   39000,
   95500
  ],
  "tier2": [
   8500,
   30500
  ],
  "smallTown": [
   3500,
   15000
  ]
 },
 "licences": [
  "FSSAI basic registration (₹100/year up to ₹1.5 crore turnover)",
  "Shop & Establishment registration",
  "municipal trade licence",
  "GST registration (5% on ice cream) once turnover crosses the threshold",
  "fire NOC in a mall or above 500 sq ft"
 ],
 "risks": [
  "winter and monsoon months with half the sales",
  "power cuts melting freezer stock",
  "thin 20–30% margin on packaged ice cream",
  "fake franchise offers asking for deposits"
 ],
 "factors": [
  {
   "id": "A01",
   "cat": "A Setup & capital",
   "name": "Choice of format",
   "value": "Kiosk / preferred outlet (100–150 sq ft), scoop parlour (300+ sq ft), premium franchise, kulfi/softy cart",
   "role": "PD",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "A02",
   "cat": "A Setup & capital",
   "name": "Amul preferred outlet / kiosk / railway parlour capex",
   "value": "₹2–5 lakh; no royalty; usually no security deposit (varies: Higher in metros)",
   "role": "PD",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "A03",
   "cat": "A Setup & capital",
   "name": "Amul scoop parlour capex",
   "value": "~₹6 lakh = ₹50k non-refundable brand security + ~₹4 lakh renovation + ~₹1.5 lakh equipment. KP says ₹5–10 lakh; SMFG says ~₹5 lakh for 300 sq ft (varies: Metro fit-outs cost more)",
   "role": "PD",
   "source": "Calcguru (https://calcguru.in/how-to-start-an-amul-franchise-in-india/); KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/); SMFG (https://www.smfgindiacredit.com/knowledge-center/what-is-amul-franchise-cost.aspx)",
   "estimate": false
  },
  {
   "id": "A04",
   "cat": "A Setup & capital",
   "name": "Baskin Robbins total investment",
   "value": "₹20–40 lakh for 200–400 sq ft (OkCredit). Franchise India lists ₹10–20 lakh. Fee said to be ₹4–5 lakh. Formats: kiosk, parlour, lounge (varies: Lounge > parlour > kiosk)",
   "role": "PD",
   "source": "OkCredit (https://okcredit.in/blog/baskin-robbins-franchise-cost); Franchise India (https://www.franchiseindia.com/business-opportunities/ice-creams-and-yogurt-parlors-in-india/ssc-436/range-50000-100000000)",
   "estimate": false
  },
  {
   "id": "A05",
   "cat": "A Setup & capital",
   "name": "Havmor parlour investment",
   "value": "Old figure: ₹7.5–10 lakh, break-even in 1–2 years (c.2012). Current enquiry bracket on Petpooja: ₹40 lakh+ (varies: Data dated)",
   "role": "PD",
   "source": "Outlook Business (https://www.outlookbusiness.com/enterprise/regional-brand/sweet-success-2486); PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A06",
   "cat": "A Setup & capital",
   "name": "Naturals investment",
   "value": "Third-party estimates ₹12–50 lakh or ₹36–49 lakh. No franchise fee or royalty reported. Official site said it was not taking new franchise requests (2026) (varies: Mostly West/South India)",
   "role": "PD",
   "source": "OkCredit (https://okcredit.in/blog/naturals-franchise-cost-in-india/); DigitalGriot (https://digitalgriot.com/naturals-ice-cream-franchise-cost-in-india/)",
   "estimate": false
  },
  {
   "id": "A07",
   "cat": "A Setup & capital",
   "name": "Giani's investment",
   "value": "₹5–6 lakh franchise fee; ₹15–25 lakh total; 100–400 sq ft (varies: North India)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A08",
   "cat": "A Setup & capital",
   "name": "Own-brand parlour (300 sq ft, Tier 2) total",
   "value": "₹7.17–14.37 lakh. Wider range ₹2–20 lakh (varies: Tier 1 is +30–60% (Est., from rent and deposit gaps))",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "A09",
   "cat": "A Setup & capital",
   "name": "Shop deposit + advance rent",
   "value": "₹1.2–2.4 lakh (Tier 2) (varies: Tier 1 can be 2–3x (Est.))",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "A10",
   "cat": "A Setup & capital",
   "name": "Interior fit-out",
   "value": "₹1.5–4 lakh. Ahmedabad example: budget ₹1.5 lakh, overran to ₹3.4 lakh (varies: Mall fit-outs are more)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A11",
   "cat": "A Setup & capital",
   "name": "Display/dipping freezer (8–10 tubs)",
   "value": "₹2–2.5 lakh (varies: Imported glass-top costs more)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A12",
   "cat": "A Setup & capital",
   "name": "Chest freezer 500 L",
   "value": "₹35–45k (varies: Brands often place cabinets at dealers (A13))",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A13",
   "cat": "A Setup & capital",
   "name": "Brand-placed freezer cabinet (dealer model)",
   "value": "Kwality Wall's plan: 200,000+ cabinets and trikes. Amul helps install freezers. Terms (free, deposit or rental) not public (varies: Rural/GT push)",
   "role": "HV",
   "source": "FilingReader (https://filingreader.com/news-wire/mumbai/2025-11-23/kwality-walls-new-ceo-details-ice-cream-market-dominance-plan); KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "A14",
   "cat": "A Setup & capital",
   "name": "Soft-serve / batch freezer",
   "value": "₹80k–2.5 lakh (parlour). Softy machine ₹55k tabletop to ₹2.55 lakh 3-flavour. Gelato batch freezer ₹4–8 lakh",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/); PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "A15",
   "cat": "A Setup & capital",
   "name": "Equipment share of capex",
   "value": "Freezer + batch machine = 39% (low-end build) or 35% (high-end)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A16",
   "cat": "A Setup & capital",
   "name": "Inverter backup 2 kVA",
   "value": "₹25–40k, plus a battery every 3–4 years (varies: More needed in Tier 3 with frequent cuts)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A17",
   "cat": "A Setup & capital",
   "name": "POS billing",
   "value": "₹15–25k",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A18",
   "cat": "A Setup & capital",
   "name": "Signage",
   "value": "₹25–60k (varies: Higher for mall/brand-spec)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A19",
   "cat": "A Setup & capital",
   "name": "Opening stock + smallwares/packaging",
   "value": "Stock ₹60k–1 lakh; smallwares ₹30–50k",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A20",
   "cat": "A Setup & capital",
   "name": "Cash buffer",
   "value": "2 months of opex = ₹2.74–4.46 lakh (Tier 2) (varies: Needed because of monsoon/winter dip)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "A21",
   "cat": "A Setup & capital",
   "name": "Softy cart / stall start",
   "value": "₹1.5–3 lakh. Pimpri stall: ₹1.87 lakh all-in",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "A22",
   "cat": "A Setup & capital",
   "name": "Kulfi business start",
   "value": "₹5–15 lakh with own kitchen; self-run rented kitchen ₹5–6 lakh. Chennai Kulfi brand: ₹10 lakh setup + ₹2 lakh fee. A pushcart reselling bought-in kulfi likely costs ₹30k–80k (Est.: cart + icebox/matka + small freezer)",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": true
  },
  {
   "id": "A23",
   "cat": "A Setup & capital",
   "name": "Time to open after approval",
   "value": "~30–45 days (Amul)",
   "role": "HV",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "A24",
   "cat": "A Setup & capital",
   "name": "Best launch month",
   "value": "February gives ~5 good months before monsoon; March gives 4",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "B01",
   "cat": "B Location & footfall",
   "name": "Location type",
   "value": "High street / mall / food court / residential / railway / beach or park",
   "role": "PD",
   "source": "Est. (format list from KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/), which includes railway parlours)",
   "estimate": true
  },
  {
   "id": "B02",
   "cat": "B Location & footfall",
   "name": "Rent, Tier 2 high street (300 sq ft)",
   "value": "₹25–45k/month (₹5.8–10.4k/week)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "B03",
   "cat": "B Location & footfall",
   "name": "Rent, mall kiosk (metro)",
   "value": "₹1.5–2 lakh/month (Hyderabad gelato example) (varies: Tier 1 only)",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "B04",
   "cat": "B Location & footfall",
   "name": "Rent, Tier 3 small shop",
   "value": "₹8–15k/month",
   "role": "PD",
   "source": "Est. (about one-third of Tier-2 rents, in line with Tier-3 commercial rents)",
   "estimate": true
  },
  {
   "id": "B05",
   "cat": "B Location & footfall",
   "name": "Municipal cart spot",
   "value": "₹800/month (Ahmedabad/Pune softy example) (varies: Varies by city; often informal)",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "B06",
   "cat": "B Location & footfall",
   "name": "Peak-month bills/day (Tier 2 parlour)",
   "value": "80–100 (varies: Slow rainy day: ~30 cups)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "B07",
   "cat": "B Location & footfall",
   "name": "Mall seasonality damping",
   "value": "Winter dip only 15–20% at mall gelato outlets (Hyderabad) vs 60%+ for street softy",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "B08",
   "cat": "B Location & footfall",
   "name": "Mall extra costs",
   "value": "CAM charges, revenue-share rent (often 10–18% of sales), fixed mall hours, fire NOC (varies: Tier 1)",
   "role": "HV",
   "source": "Est. (common Indian mall leasing practice; no ice-cream-specific source found)",
   "estimate": true
  },
  {
   "id": "B09",
   "cat": "B Location & footfall",
   "name": "Proximity to college/school/park",
   "value": "Est. +20–40% footfall in evenings",
   "role": "HV",
   "source": "Est. (impulse category, evening peak per G03)",
   "estimate": true
  },
  {
   "id": "B10",
   "cat": "B Location & footfall",
   "name": "Regional market weight",
   "value": "Maharashtra ~15% of organised ice cream value, then UP, Karnataka, Gujarat. Emerging premium Tier 2: Ahmedabad, Jaipur, Chandigarh, Indore",
   "role": "HV",
   "source": "Rural Voice/IMARC (https://eng.ruralvoice.in/india-ice-cream-market-set-for-strong-growth-as-premiumisation-and-quick-commerce-reshape-demand)",
   "estimate": false
  },
  {
   "id": "B11",
   "cat": "B Location & footfall",
   "name": "Visibility / frontage",
   "value": "Corner or main-road frontage vs inner lane",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "B12",
   "cat": "B Location & footfall",
   "name": "Parking / two-wheeler stop",
   "value": "Easy stop matters for drive-by family purchases (varies: Tier 2/3)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "C01",
   "cat": "C Products, pricing & margins",
   "name": "Amul margin on pre-packed ice cream",
   "value": "20% (Calcguru, citing GCMMF) vs 25–30% \"by volume\" (KP). Conflict (varies: Volume slabs)",
   "role": "HV",
   "source": "Calcguru (https://calcguru.in/how-to-start-an-amul-franchise-in-india/); KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "C02",
   "cat": "C Products, pricing & margins",
   "name": "Amul margin on recipe/scoop items",
   "value": "~50%",
   "role": "HV",
   "source": "Calcguru (https://calcguru.in/how-to-start-an-amul-franchise-in-india/)",
   "estimate": false
  },
  {
   "id": "C03",
   "cat": "C Products, pricing & margins",
   "name": "Amul margin on pouch milk / milk products",
   "value": "2.5% / 10% (Calcguru); milk products and beverages 10–20% (KP)",
   "role": "HV",
   "source": "Calcguru (https://calcguru.in/how-to-start-an-amul-franchise-in-india/); KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "C04",
   "cat": "C Products, pricing & margins",
   "name": "Parlour gross margin (own brand)",
   "value": "60–70%; food cost target <35%",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "C05",
   "cat": "C Products, pricing & margins",
   "name": "Average bill, Tier 2 parlour",
   "value": "₹120 incl. tax (varies: Tier 1 premium ₹150–250 (Est.); Tier 3 ₹50–80 (Est.))",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "C06",
   "cat": "C Products, pricing & margins",
   "name": "Premium single scoop (Baskin Robbins)",
   "value": "₹120–180; double ₹200–320; waffle cone +₹30–60 (varies: Mall/metro at the top)",
   "role": "PD",
   "source": "magicpin (May 2026) (https://www.magicpin.com/blog/category/food-and-beverage/top-10-best-baskin-robbins-ice-cream-flavors)",
   "estimate": false
  },
  {
   "id": "C07",
   "cat": "C Products, pricing & margins",
   "name": "Amul ice cream MRP range",
   "value": "₹9–550 after the Sep-2025 cut (was ₹10–600). 1 L Vanilla Magic tub ₹180 (−₹15) (varies: MRP fixed nationally)",
   "role": "HV",
   "source": "WION (https://www.wionews.com/business-economy/from-ghee-and-butter-to-ice-cream-amul-cuts-prices-on-700-products-as-gst-reforms-kick-in-check-full-list-1758532747193/amp); The Week (https://www.theweek.in/wire-updates/business/2025/09/20/del20-biz-amul-price-cut.html)",
   "estimate": false
  },
  {
   "id": "C08",
   "cat": "C Products, pricing & margins",
   "name": "Softy cone price / cost",
   "value": "₹20–25 (range ₹20–40); cost ~₹6; ~70% gross",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "C09",
   "cat": "C Products, pricing & margins",
   "name": "Kulfi price / cost",
   "value": "₹30–80; matka kulfi ₹40–60; cost ₹8–12; net margin 25–45%",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "C10",
   "cat": "C Products, pricing & margins",
   "name": "Gelato scoop price / cost",
   "value": "₹150–250 (up to ₹350); cost ₹25–40; net 20–30% (varies: Metro malls)",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "C11",
   "cat": "C Products, pricing & margins",
   "name": "Combo / sundae pricing",
   "value": "Combo ₹149, cost ₹104 (~30% margin)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "C12",
   "cat": "C Products, pricing & margins",
   "name": "Family pack / tub share of sales",
   "value": "Est. 15–30% of revenue; higher on weekends and festivals; packaged margin only",
   "role": "PD",
   "source": "Est. (in-home packs growing at double digits per Kwality Wall's Q1 FY27 (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/))",
   "estimate": true
  },
  {
   "id": "C13",
   "cat": "C Products, pricing & margins",
   "name": "Price sensitivity",
   "value": "Packaged sells at MRP (no markup allowed). Scoops are elastic in Tier 3, less so in malls (varies: Tier 3 most sensitive)",
   "role": "HV",
   "source": "Est. (MRP rule under Legal Metrology; Amul priced below rivals per Scribd study, undated (https://www.scribd.com/document/117005259/amul))",
   "estimate": true
  },
  {
   "id": "C14",
   "cat": "C Products, pricing & margins",
   "name": "\"Frozen dessert\" vs \"ice cream\"",
   "value": "Vegetable-fat frozen desserts are cheaper and must be labelled as such (varies: Budget brands)",
   "role": "PD",
   "source": "Est. (FSSAI labelling rule; not separately sourced here)",
   "estimate": true
  },
  {
   "id": "C15",
   "cat": "C Products, pricing & margins",
   "name": "Menu breadth (flavours)",
   "value": "8–10 tubs in the display; 20–30+ flavours for premium",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "C16",
   "cat": "C Products, pricing & margins",
   "name": "Add-ons (toppings, waffle cones, shakes, thick shakes, falooda)",
   "value": "Est. +₹20–60 per bill",
   "role": "PD",
   "source": "Est.; waffle +₹30–60 per magicpin (https://www.magicpin.com/blog/category/food-and-beverage/top-10-best-baskin-robbins-ice-cream-flavors)",
   "estimate": true
  },
  {
   "id": "C17",
   "cat": "C Products, pricing & margins",
   "name": "Discount events",
   "value": "Baskin Robbins \"31% off\" runs across ~1,000 Indian outlets (July 2025); a recurring calendar event (varies: Monsoon slot)",
   "role": "PD/RE",
   "source": "Restaurant India (https://www.restaurantindia.in/news/tag/offer-price)",
   "estimate": false
  },
  {
   "id": "C18",
   "cat": "C Products, pricing & margins",
   "name": "Chocolate / cone growth",
   "value": "Chocolate expected fastest-growing flavour to 2033; cones strong",
   "role": "HV",
   "source": "Rural Voice (https://eng.ruralvoice.in/india-ice-cream-market-set-for-strong-growth-as-premiumisation-and-quick-commerce-reshape-demand)",
   "estimate": false
  },
  {
   "id": "D01",
   "cat": "D Inputs & supply chain",
   "name": "Supply source",
   "value": "Brand distributor (franchise/dealer) or own mix and milk (own brand/kulfi)",
   "role": "PD",
   "source": "Outlook Business (https://www.outlookbusiness.com/enterprise/regional-brand/sweet-success-2486)",
   "estimate": false
  },
  {
   "id": "D02",
   "cat": "D Inputs & supply chain",
   "name": "Havmor supply terms",
   "value": "Franchisee buys ice cream at company cost and pays 6% royalty (c.2012) (varies: Dated)",
   "role": "HV",
   "source": "Outlook Business (https://www.outlookbusiness.com/enterprise/regional-brand/sweet-success-2486)",
   "estimate": false
  },
  {
   "id": "D03",
   "cat": "D Inputs & supply chain",
   "name": "Raw materials + packaging (Tier 2 parlour)",
   "value": "₹50–80k/month (~35% of sales) (varies: Peak months higher)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "D04",
   "cat": "D Inputs & supply chain",
   "name": "Delivery frequency",
   "value": "Est. 2–3 times a week in summer, weekly in winter, by refrigerated van (varies: Tier 3 less frequent)",
   "role": "HV",
   "source": "Est. (distributor cold-van routes; no published schedule)",
   "estimate": true
  },
  {
   "id": "D05",
   "cat": "D Inputs & supply chain",
   "name": "Minimum order / credit",
   "value": "Est. cash or advance payment to distributor; little credit for small dealers",
   "role": "HV",
   "source": "Est. (thin distributor margins per CARE (https://www.careratings.com/upload/CompanyFiles/PR/27092022072328_Vadilal_Enterprises_Limited.pdf))",
   "estimate": true
  },
  {
   "id": "D06",
   "cat": "D Inputs & supply chain",
   "name": "Milk cost (own-made kulfi/softy mix)",
   "value": "Packet milk +₹2/L from 14 May 2026 (Mother Dairy toned ₹60/L) (varies: Regional)",
   "role": "HV",
   "source": "Brief shared constant",
   "estimate": false
  },
  {
   "id": "D07",
   "cat": "D Inputs & supply chain",
   "name": "Softy batch cost",
   "value": "₹183 per batch; ~₹5.40 filling + ₹0.50 cone per serve",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "D08",
   "cat": "D Inputs & supply chain",
   "name": "Premium gelato inputs",
   "value": "Pistachio paste ₹3,500–4,000/kg; chocolate base ₹1,200/kg (varies: Imported; FX-exposed)",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "D09",
   "cat": "D Inputs & supply chain",
   "name": "Melt/refreeze wastage",
   "value": "Est. 2–5% of stock normally; 10–30% in a long outage without backup (varies: Summer + Tier 3 worst)",
   "role": "HV/RE",
   "source": "Est. (cold-chain fragility per ISTN (https://indiaseatradenews.com/why-quick-commerce-in-india-needs-to-ice-the-cold-chain-this-summer/))",
   "estimate": true
  },
  {
   "id": "D10",
   "cat": "D Inputs & supply chain",
   "name": "Scoop-tub yield loss",
   "value": "Est. 5–10% (over-scooping, tub residue, crystallised edges) (varies: Staff skill)",
   "role": "HV",
   "source": "Est. (food-cost target <35% per PP implies tight scoop control)",
   "estimate": true
  },
  {
   "id": "D11",
   "cat": "D Inputs & supply chain",
   "name": "Shelf life",
   "value": "Packaged ice cream lasts months at ≤−18°C. Opened scoop tub: Est. 1–2 weeks best quality",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "D12",
   "cat": "D Inputs & supply chain",
   "name": "Cones, cups, spoons, carry boxes",
   "value": "Est. ₹2–8 per serve",
   "role": "HV",
   "source": "Est. (part of PP's raw material + packaging line)",
   "estimate": true
  },
  {
   "id": "D13",
   "cat": "D Inputs & supply chain",
   "name": "Brand price revisions",
   "value": "Amul cut prices on 700+ packs on 22 Sep 2025 to pass on GST (varies: Policy-driven)",
   "role": "RE",
   "source": "The Week (https://www.theweek.in/wire-updates/business/2025/09/20/del20-biz-amul-price-cut.html)",
   "estimate": false
  },
  {
   "id": "E01",
   "cat": "E Operations & capacity",
   "name": "Electricity bill",
   "value": "₹12–18k/month (₹2.8–4.2k/week); 280 sq ft Bangalore up to ₹17k in summer (varies: Summer +30–50% (Est.); state tariffs vary)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "E02",
   "cat": "E Operations & capacity",
   "name": "Backup power running cost",
   "value": "₹3–5k/month (inverter/generator) (varies: Tier 3 more)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "E03",
   "cat": "E Operations & capacity",
   "name": "Softy machine power",
   "value": "~₹100 per 10 hours",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "E04",
   "cat": "E Operations & capacity",
   "name": "Operating hours",
   "value": "Est. 11am–11pm (street); fixed mall hours; kulfi carts 6pm–midnight (varies: Summer later closing)",
   "role": "PD",
   "source": "Mumbai kulfi founder sold 6pm–midnight per Better India (https://thebetterindia.com/web-stories/kulfi-seller-to-ice-cream-empire-old-mumbai-dairy); rest Est.",
   "estimate": true
  },
  {
   "id": "E05",
   "cat": "E Operations & capacity",
   "name": "Counter throughput",
   "value": "Est. 40–60 serves/hour per scooper (varies: Packaged faster)",
   "role": "HV",
   "source": "Est. (about 1–1.5 min per scoop serve)",
   "estimate": true
  },
  {
   "id": "E06",
   "cat": "E Operations & capacity",
   "name": "Freezer capacity",
   "value": "8–10 display tubs + 500 L chest (varies: Add a freezer for summer)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "E07",
   "cat": "E Operations & capacity",
   "name": "AC in parlour",
   "value": "Listed among Amul parlour investment items (varies: Malls built in)",
   "role": "PD",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "E08",
   "cat": "E Operations & capacity",
   "name": "Delivery commission",
   "value": "₹5–12k/month (Tier 2) (varies: Tier 1 more)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "E09",
   "cat": "E Operations & capacity",
   "name": "Miscellaneous opex",
   "value": "₹5–8k/month",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "E10",
   "cat": "E Operations & capacity",
   "name": "Freezer maintenance / compressor failure",
   "value": "Est. ₹3–15k per repair, 1–2 times a year; worse in heatwaves",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "E11",
   "cat": "E Operations & capacity",
   "name": "Winter shutdown option",
   "value": "Some softy carts shut Nov–Feb",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "E12",
   "cat": "E Operations & capacity",
   "name": "Hygiene / cleaning routine",
   "value": "Scoop wells, dipper water, tub covers",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "F01",
   "cat": "F Labour",
   "name": "Headcount",
   "value": "3 incl. 1 supervisor (Tier 2 parlour); kiosk/cart 1–2; premium mall parlour Est. 4–6 (varies: Shifts for 12-hr days)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "F02",
   "cat": "F Labour",
   "name": "Counter wage",
   "value": "₹10–15k/month (varies: Tier 1 ₹14–20k (Est.); Tier 3 ₹8–11k (Est.))",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "F03",
   "cat": "F Labour",
   "name": "Total staff cost",
   "value": "₹40–60k/month (₹9.2–13.9k/week)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "F04",
   "cat": "F Labour",
   "name": "Hiring/training cost",
   "value": "₹3–5k per quarter",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "F05",
   "cat": "F Labour",
   "name": "Brand training",
   "value": "Scooping, hygiene, customer care (Amul)",
   "role": "PD",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "F06",
   "cat": "F Labour",
   "name": "Seasonal temp hires",
   "value": "Est. +1–2 staff Apr–Jun",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "F07",
   "cat": "F Labour",
   "name": "Attrition",
   "value": "Est. 40–80% a year (entry-level retail) (varies: Higher after summer)",
   "role": "HV/RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "F08",
   "cat": "F Labour",
   "name": "Owner-operator labour",
   "value": "Kulfi/softy carts and Tier 3 kiosks are usually owner-run",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "F09",
   "cat": "F Labour",
   "name": "Scooping skill",
   "value": "Over-scooping erodes the <35% food-cost target",
   "role": "HV",
   "source": "Est. from PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "F10",
   "cat": "F Labour",
   "name": "Night-shift safety / closing late",
   "value": "Est. a factor for female staff and late closes",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G01",
   "cat": "G Demand drivers",
   "name": "Summer peak (Apr–Jun)",
   "value": "Best window. Est. 1.6–2.0x the annual average weekly sales (varies: North/West strongest; South flatter)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/) (window); multiplier Est.",
   "estimate": true
  },
  {
   "id": "G02",
   "cat": "G Demand drivers",
   "name": "Monsoon (Jul–Aug)",
   "value": "Often just covers costs. Rainy day ~30 cups vs 80–100 bills (varies: Coastal/Kerala/Mumbai heaviest)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "G03",
   "cat": "G Demand drivers",
   "name": "Winter (Nov–Feb)",
   "value": "Street softy −60%+ (Jaipur cart 150 cones in May vs 35–40 in Dec); kulfi −30%; mall gelato −15–20% (varies: North India worst; South mild)",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "G04",
   "cat": "G Demand drivers",
   "name": "Daily heat",
   "value": "Est. +3–5% sales per °C above ~32°C (varies: Heatwave weeks)",
   "role": "RE",
   "source": "Est. (no Indian elasticity study found)",
   "estimate": true
  },
  {
   "id": "G05",
   "cat": "G Demand drivers",
   "name": "Time of day",
   "value": "Est. ~50–60% of sales 6–11pm; after-lunch mini peak (varies: Malls flatter)",
   "role": "HV",
   "source": "Est. (kulfi evening trade per Better India (https://thebetterindia.com/web-stories/kulfi-seller-to-ice-cream-empire-old-mumbai-dairy))",
   "estimate": true
  },
  {
   "id": "G06",
   "cat": "G Demand drivers",
   "name": "Weekend",
   "value": "Est. Sat–Sun 1.4–1.8x a weekday (varies: Malls up to 2x)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G07",
   "cat": "G Demand drivers",
   "name": "Festivals",
   "value": "Diwali, Holi, Eid, Christmas/New Year: tubs and family packs up. Navratri/Garba nights (Gujarat) up (varies: Regional)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G08",
   "cat": "G Demand drivers",
   "name": "Fasting periods",
   "value": "Est. dips in Navratri fasting / Ramzan daytime (Ramzan evenings up) (varies: Regional)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G09",
   "cat": "G Demand drivers",
   "name": "School vacations",
   "value": "Apr–Jun holidays add family traffic",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G10",
   "cat": "G Demand drivers",
   "name": "Cricket matches / local events",
   "value": "Est. +10–30% near venues or screenings",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "G11",
   "cat": "G Demand drivers",
   "name": "Category becoming less seasonal",
   "value": "Cold chain + quick commerce push year-round buying",
   "role": "HV",
   "source": "Rural Voice (https://eng.ruralvoice.in/india-ice-cream-market-set-for-strong-growth-as-premiumisation-and-quick-commerce-reshape-demand)",
   "estimate": false
  },
  {
   "id": "G12",
   "cat": "G Demand drivers",
   "name": "Market growth",
   "value": "₹243.5 bn (2025) → ₹639.4 bn by 2034, CAGR 11.29% (IMARC). Market grew 4x in a decade; IICMA expects ₹45,000 cr within ~3 years (stated Mar 2025) (varies: Estimates conflict (Markntel USD 2.98 bn, 7.5% CAGR))",
   "role": "HV",
   "source": "PP/IMARC (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/); Hitavada/IICMA (https://www.thehitavada.com/Encyc/2025/3/31/India-ice-cream-market-expected-to-touch-Rs-45-000-crore-in-next-three-years-IICMA.html)",
   "estimate": false
  },
  {
   "id": "G13",
   "cat": "G Demand drivers",
   "name": "Impulse share",
   "value": "Impulse (single-serve) = 60.59% of market revenue",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "G14",
   "cat": "G Demand drivers",
   "name": "Strong 2026 summer demand",
   "value": "Kwality Wall's Q1 FY27 (Apr–Jun 2026): organic sales +16.6%, volume +14.9%",
   "role": "HV",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/)",
   "estimate": false
  },
  {
   "id": "G15",
   "cat": "G Demand drivers",
   "name": "GST cut demand boost",
   "value": "18%→5% from 22 Sep 2025; lower MRPs",
   "role": "HV",
   "source": "Deccan Herald (https://www.deccanherald.com/india/gst-rate-cut-to-spur-demand-in-rs-19-lakh-cr-dairy-industry-govt-3712205)",
   "estimate": false
  },
  {
   "id": "H01",
   "cat": "H Customer behaviour",
   "name": "Ticket size",
   "value": "₹120 (Tier 2 parlour); ₹50 (kulfi); ₹25 (softy); ₹180–250 (gelato) (varies: Tier/format)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/); PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "H02",
   "cat": "H Customer behaviour",
   "name": "Group size",
   "value": "Est. 2–3 people per bill in the evening (varies: Families on weekends)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "H03",
   "cat": "H Customer behaviour",
   "name": "UPI share",
   "value": "Est. 70–85% of bills (shared constant ~87% nationally, lower for small tickets) (varies: Tier 3 / carts more cash)",
   "role": "HV",
   "source": "Brief shared constant; Est.",
   "estimate": true
  },
  {
   "id": "H04",
   "cat": "H Customer behaviour",
   "name": "Udhaar / credit",
   "value": "Est. <5%; mostly regulars at dealer counters (varies: Tier 3)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "H05",
   "cat": "H Customer behaviour",
   "name": "Repeat rate",
   "value": "Est. 30–50% of customers return monthly in residential locations (varies: Lower in transit spots)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "H06",
   "cat": "H Customer behaviour",
   "name": "Flavour loyalty / novelty seeking",
   "value": "Brands launched 31+ new products/renovations in H1 2026 (Kwality Wall's) (varies: Young buyers)",
   "role": "HV",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/)",
   "estimate": false
  },
  {
   "id": "H07",
   "cat": "H Customer behaviour",
   "name": "Premiumisation",
   "value": "Tier 2 cities are emerging premium markets",
   "role": "HV",
   "source": "Rural Voice (https://eng.ruralvoice.in/india-ice-cream-market-set-for-strong-growth-as-premiumisation-and-quick-commerce-reshape-demand)",
   "estimate": false
  },
  {
   "id": "H08",
   "cat": "H Customer behaviour",
   "name": "Take-home family pack buying",
   "value": "In-home \"Made with Milk\" range growing double digits (varies: Weekends/festivals)",
   "role": "HV",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/)",
   "estimate": false
  },
  {
   "id": "H09",
   "cat": "H Customer behaviour",
   "name": "Melt complaints on delivery",
   "value": "One melted delivery can erode loyalty (varies: Summer)",
   "role": "RE",
   "source": "ISTN (https://indiaseatradenews.com/why-quick-commerce-in-india-needs-to-ice-the-cold-chain-this-summer/)",
   "estimate": false
  },
  {
   "id": "H10",
   "cat": "H Customer behaviour",
   "name": "Real-vs-frozen-dessert awareness",
   "value": "Est. a growing share of buyers check the \"frozen dessert\" label (varies: Tier 1)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "I01",
   "cat": "I Competition & market",
   "name": "Major players",
   "value": "Amul, Kwality Wall's, Hatsun, Mother Dairy, Vadilal (plus Havmor, Baskin Robbins, Naturals, Cream Stone) (varies: Regional strongholds)",
   "role": "HV",
   "source": "Ken Research (https://www.kenresearch.com/industry-reports/india-frozen-dessert-market.md)",
   "estimate": false
  },
  {
   "id": "I02",
   "cat": "I Competition & market",
   "name": "Amul share (dated)",
   "value": "~32% of organised market (2016)",
   "role": "HV",
   "source": "BusinessWire 2016 (https://www.businesswire.com/news/home/20160811005927/en/Study-Indias-Ice-Cream-Market-2016%25E2%2580%2594)",
   "estimate": false
  },
  {
   "id": "I03",
   "cat": "I Competition & market",
   "name": "Kwality Wall's scale",
   "value": "Q1 FY27 revenue ₹867.8 cr; EBITDA 12.1%; gross margin 45.6%; demerged from HUL 1 Dec 2025, listed Feb 2026",
   "role": "HV",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/); FilingReader (https://filingreader.com/news-wire/mumbai/2025-11-23/kwality-walls-new-ceo-details-ice-cream-market-dominance-plan)",
   "estimate": false
  },
  {
   "id": "I04",
   "cat": "I Competition & market",
   "name": "Havmor network",
   "value": "~72,000 retail outlets, 250+ flagship stores; Lotte investing ~₹450 cr in capacity (varies: West India strongest)",
   "role": "HV",
   "source": "Retail4Growth (https://www.retail4growth.com/news/havmor-ice-cream-opens-outlet-at-mira-road-mumbai-1268)",
   "estimate": false
  },
  {
   "id": "I05",
   "cat": "I Competition & market",
   "name": "Vadilal network",
   "value": "50,000 retailers, 550 distributors, \"Happinezz\" franchise parlours (varies: Gujarat/North)",
   "role": "HV",
   "source": "Restaurant India (https://www.restaurantindia.in/article/Surging-Ahead.6738)",
   "estimate": false
  },
  {
   "id": "I06",
   "cat": "I Competition & market",
   "name": "Baskin Robbins outlets",
   "value": "~1,000 Indian outlets (Jul 2025) (varies: Metros/malls)",
   "role": "HV",
   "source": "Restaurant India (https://www.restaurantindia.in/news/tag/offer-price)",
   "estimate": false
  },
  {
   "id": "I07",
   "cat": "I Competition & market",
   "name": "Naturals outlets",
   "value": "165–170+ outlets in 15 states (2026) (varies: West/South)",
   "role": "HV",
   "source": "OkCredit (https://okcredit.in/blog/naturals-franchise-cost-in-india/)",
   "estimate": false
  },
  {
   "id": "I08",
   "cat": "I Competition & market",
   "name": "Quick-commerce shares",
   "value": "Blinkit 47%, Zepto 29%, Instamart 24% (Q1 2025) (varies: Tier 1 and big Tier 2)",
   "role": "HV",
   "source": "Cornell / Motilal Oswal (https://business.cornell.edu/article/2025/05/indias-quick-commerce-boom)",
   "estimate": false
  },
  {
   "id": "I09",
   "cat": "I Competition & market",
   "name": "Quick commerce in ice cream",
   "value": "Kwality Wall's Q1 FY27: Q-comm grew double digits. Perishables incl. frozen ≈40% of metro Q-comm orders (IBEF 2024 via ISTN) (varies: Tier 1 high; Tier 3 negligible)",
   "role": "HV",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/); ISTN (https://indiaseatradenews.com/why-quick-commerce-in-india-needs-to-ice-the-cold-chain-this-summer/)",
   "estimate": false
  },
  {
   "id": "I10",
   "cat": "I Competition & market",
   "name": "Food aggregators (Swiggy/Zomato)",
   "value": "Delivery commission ₹5–12k/month at a Tier 2 parlour. Est. 15–30% commission on order value (varies: Tier 1 higher share)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/); rate Est.",
   "estimate": true
  },
  {
   "id": "I11",
   "cat": "I Competition & market",
   "name": "Local competitors",
   "value": "Kirana freezers (brand cabinets), softy carts, kulfi vendors, mithai shops (varies: Dense in Tier 2/3)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "I12",
   "cat": "I Competition & market",
   "name": "Brand cabinet saturation",
   "value": "Kwality Wall's targeting 200k+ new cabinets/trikes (varies: GT/rural)",
   "role": "HV",
   "source": "FilingReader (https://filingreader.com/news-wire/mumbai/2025-11-23/kwality-walls-new-ceo-details-ice-cream-market-dominance-plan)",
   "estimate": false
  },
  {
   "id": "I13",
   "cat": "I Competition & market",
   "name": "Fake franchise scams",
   "value": "Fake Amul/Naturals franchise sites collect deposits; apply only via official channels",
   "role": "RE",
   "source": "SMFG (https://www.smfgindiacredit.com/knowledge-center/what-is-amul-franchise-cost.aspx); OkCredit (https://okcredit.in/blog/naturals-franchise-cost-in-india/)",
   "estimate": false
  },
  {
   "id": "J01",
   "cat": "J Regulation & compliance",
   "name": "GST rate on ice cream",
   "value": "5% from 22 Sep 2025 (was 18%)",
   "role": "HV",
   "source": "Deccan Herald (https://www.deccanherald.com/india/gst-rate-cut-to-spur-demand-in-rs-19-lakh-cr-dairy-industry-govt-3712205); Taxscan (https://www.taxscan.in/top-stories/key-highlights-of-the-56th-gst-council-meeting-rate-rationalization-trade-facilitation-1432230)",
   "estimate": false
  },
  {
   "id": "J02",
   "cat": "J Regulation & compliance",
   "name": "Goods vs restaurant-service classification",
   "value": "Packaged sale = goods (HSN 2105, 5%). Counter-served = restaurant service at 5% (no ITC) (varies: Classification question)",
   "role": "HV",
   "source": "Disytax (https://disytax.com/?p=24731)",
   "estimate": false
  },
  {
   "id": "J03",
   "cat": "J Regulation & compliance",
   "name": "GST registration threshold",
   "value": "₹40 lakh (goods); ₹20 lakh services. A ₹3 lakh/month parlour crosses it in year 2 (varies: Special category states lower)",
   "role": "PD",
   "source": "Brief constant; PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J04",
   "cat": "J Regulation & compliance",
   "name": "FSSAI",
   "value": "Basic registration up to ₹1.5 cr turnover (from 1 Apr 2026). PP's older ₹12 lakh limit is superseded. Basic ~₹100/yr",
   "role": "PD",
   "source": "Brief constant; PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J05",
   "cat": "J Regulation & compliance",
   "name": "Shop & Establishment",
   "value": "₹500–2,000 (varies: State)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J06",
   "cat": "J Regulation & compliance",
   "name": "Municipal trade licence",
   "value": "₹1,000–5,000 (varies: City)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J07",
   "cat": "J Regulation & compliance",
   "name": "Fire NOC",
   "value": "₹2,000–5,000 (above 500 sq ft or in a mall)",
   "role": "PD",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J08",
   "cat": "J Regulation & compliance",
   "name": "Year-1 licence total",
   "value": "₹1,600–17,000",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "J09",
   "cat": "J Regulation & compliance",
   "name": "Street-vending permit (carts)",
   "value": "Municipal cart spot ₹800/month (example). Vending certificate under the Street Vendors Act 2014 (varies: City)",
   "role": "PD",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/); Act Est.",
   "estimate": true
  },
  {
   "id": "J10",
   "cat": "J Regulation & compliance",
   "name": "FSSAI inspections / sampling",
   "value": "Est. 1–2 visits a year; temperature, labelling and hygiene checks; summer sampling drives (varies: Festival drives)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "J11",
   "cat": "J Regulation & compliance",
   "name": "Legal Metrology MRP",
   "value": "Packaged stock cannot be sold above MRP",
   "role": "HV",
   "source": "Est. (Legal Metrology (Packaged Commodities) Rules)",
   "estimate": true
  },
  {
   "id": "J12",
   "cat": "J Regulation & compliance",
   "name": "Signage/advertising tax",
   "value": "Est. ₹1–10k/yr municipal hoarding fee (varies: City)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K01",
   "cat": "K Marketing & reputation",
   "name": "Brand pull (franchise)",
   "value": "Amul gives branding support; Baskin Robbins runs national 31% offer",
   "role": "HV",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/); Restaurant India (https://www.restaurantindia.in/news/tag/offer-price)",
   "estimate": false
  },
  {
   "id": "K02",
   "cat": "K Marketing & reputation",
   "name": "Local marketing spend",
   "value": "Est. 1–3% of sales (Instagram, pamphlets, school tie-ups)",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K03",
   "cat": "K Marketing & reputation",
   "name": "Online ratings",
   "value": "Est. +0.5 star ≈ +5–10% aggregator orders (varies: Tier 1)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K04",
   "cat": "K Marketing & reputation",
   "name": "Off-season promos",
   "value": "Monsoon/winter combos, hot brownie + ice cream, kulfi-falooda",
   "role": "PD",
   "source": "Est. (PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/) notes kulfi's year-round appeal)",
   "estimate": true
  },
  {
   "id": "K05",
   "cat": "K Marketing & reputation",
   "name": "Loyalty card / stamp",
   "value": "Est. \"buy 9 get 1\"",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K06",
   "cat": "K Marketing & reputation",
   "name": "Birthday / party tubs and cakes",
   "value": "Est. B2B orders for events (varies: Festivals)",
   "role": "PD",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K07",
   "cat": "K Marketing & reputation",
   "name": "Hygiene reputation",
   "value": "Viral bad review or food-safety incident",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "K08",
   "cat": "K Marketing & reputation",
   "name": "Product innovation",
   "value": "New flavours each season (brands launched 31+ items in H1 2026)",
   "role": "PD",
   "source": "Agro & Food Processing (https://agronfoodprocessing.com/kwality-walls-india-posts-16-6-sales-growth-as-premium-ice-cream-and-quick-commerce-gain-ground/)",
   "estimate": false
  },
  {
   "id": "L01",
   "cat": "L Risks & shocks",
   "name": "Power cut / outage",
   "value": "Est. Tier 3: frequent multi-hour cuts in summer; Tier 1 rare. Without backup, a >4–6 hr cut can soften or ruin stock (varies: Rural/Tier 3 and summer peak load)",
   "role": "RE",
   "source": "Est.; backup costs per PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": true
  },
  {
   "id": "L02",
   "cat": "L Risks & shocks",
   "name": "Compressor failure",
   "value": "Est. 1–2% chance per week in summer (varies: Old freezers)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "L03",
   "cat": "L Risks & shocks",
   "name": "Early/heavy monsoon",
   "value": "Peak weeks turn into \"just covers costs\" (varies: Coastal)",
   "role": "RE",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "L04",
   "cat": "L Risks & shocks",
   "name": "Heatwave",
   "value": "Demand spike; stock-outs if delivery is weekly (varies: North/Central)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "L05",
   "cat": "L Risks & shocks",
   "name": "Distributor stock-out",
   "value": "Est. popular SKUs short in peak weeks",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "L06",
   "cat": "L Risks & shocks",
   "name": "Cold-chain lapse on delivery",
   "value": "Melted delivered product hurts loyalty (varies: Summer)",
   "role": "RE",
   "source": "ISTN (https://indiaseatradenews.com/why-quick-commerce-in-india-needs-to-ice-the-cold-chain-this-summer/)",
   "estimate": false
  },
  {
   "id": "L07",
   "cat": "L Risks & shocks",
   "name": "Off-season fixed-cost drag",
   "value": "Rent, power and salaries stay fixed while demand falls (varies: Winter in North)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "L08",
   "cat": "L Risks & shocks",
   "name": "Franchise fraud",
   "value": "Fake portals take deposits",
   "role": "RE",
   "source": "SMFG (https://www.smfgindiacredit.com/knowledge-center/what-is-amul-franchise-cost.aspx)",
   "estimate": false
  },
  {
   "id": "L09",
   "cat": "L Risks & shocks",
   "name": "Food-safety incident",
   "value": "Est. a contamination complaint leads to inspection or closure",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "L10",
   "cat": "L Risks & shocks",
   "name": "Policy/MRP change",
   "value": "GST or brand price revisions change margins overnight",
   "role": "RE",
   "source": "The Week (https://www.theweek.in/wire-updates/business/2025/09/20/del20-biz-amul-price-cut.html)",
   "estimate": false
  },
  {
   "id": "L11",
   "cat": "L Risks & shocks",
   "name": "Milk price hike (own-made)",
   "value": "+₹2/L May 2026",
   "role": "RE",
   "source": "Brief constant",
   "estimate": false
  },
  {
   "id": "L12",
   "cat": "L Risks & shocks",
   "name": "Cart eviction / anti-encroachment drive",
   "value": "Est. a periodic risk for carts without a vending certificate (varies: Metros)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "L13",
   "cat": "L Risks & shocks",
   "name": "Mall footfall shock / lease exit",
   "value": "Est. a weak mall can halve footfall (varies: Tier 1/2)",
   "role": "RE",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "M01",
   "cat": "M Financing",
   "name": "Mudra Shishu / Kishor / Tarun / Tarun Plus",
   "value": "≤₹50k / ≤₹5 lakh / ≤₹10 lakh / ≤₹20 lakh",
   "role": "PD",
   "source": "Brief constant",
   "estimate": false
  },
  {
   "id": "M02",
   "cat": "M Financing",
   "name": "PM SVANidhi",
   "value": "Collateral-free vendor loans (stepwise, small tickets) (varies: Carts with vending certificate)",
   "role": "PD",
   "source": "Est. (scheme for street vendors; amounts not re-verified here)",
   "estimate": true
  },
  {
   "id": "M03",
   "cat": "M Financing",
   "name": "PMEGP",
   "value": "Est. 15–35% subsidy on a manufacturing/service project (kulfi/ice cream making unit) (varies: Rural/special categories get more)",
   "role": "PD",
   "source": "Est. (scheme structure; not re-verified for 2026)",
   "estimate": true
  },
  {
   "id": "M04",
   "cat": "M Financing",
   "name": "NBFC/bank business loans",
   "value": "Franchise loans offered (e.g. SMFG)",
   "role": "PD",
   "source": "SMFG (https://www.smfgindiacredit.com/knowledge-center/what-is-amul-franchise-cost.aspx)",
   "estimate": false
  },
  {
   "id": "M05",
   "cat": "M Financing",
   "name": "Interest rate on MSME loans",
   "value": "Est. 10–16% a year (varies: Lender)",
   "role": "HV",
   "source": "Est.",
   "estimate": true
  },
  {
   "id": "M06",
   "cat": "M Financing",
   "name": "EMI on ₹6 lakh Amul parlour",
   "value": "Est. ~₹13k/month over 5 years at 12% (₹3k/week)",
   "role": "HV",
   "source": "Est. (standard EMI formula)",
   "estimate": true
  },
  {
   "id": "M07",
   "cat": "M Financing",
   "name": "Equipment from brand",
   "value": "Brand freezer placement lowers the loan needed (dealer model)",
   "role": "PD",
   "source": "FilingReader (https://filingreader.com/news-wire/mumbai/2025-11-23/kwality-walls-new-ceo-details-ice-cream-market-dominance-plan)",
   "estimate": false
  },
  {
   "id": "N01",
   "cat": "N Unit economics benchmarks",
   "name": "Tier 2 parlour model month",
   "value": "Revenue ₹2,60,100 (85 bills/day); raw materials ₹91,000; fixed ₹87,000; net ₹82,100 (₹26k at high-end costs)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "N02",
   "cat": "N Unit economics benchmarks",
   "name": "Typical monthly profit at 80–100 bills/day",
   "value": "₹72,000–1,12,000",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "N03",
   "cat": "N Unit economics benchmarks",
   "name": "Payback on ₹12 lakh",
   "value": "15–18 months (low-cost) to 46 months (high-cost)",
   "role": "HV",
   "source": "PP (https://blog.petpooja.com/growth-scaling/open-ice-cream-parlor-india/)",
   "estimate": false
  },
  {
   "id": "N04",
   "cat": "N Unit economics benchmarks",
   "name": "Amul parlour profit / ROI",
   "value": "₹50k–1.5 lakh/month (Tier 1/metro); ROI 1.5–2 years. Preferred outlet ₹30k–1.2 lakh/month",
   "role": "HV",
   "source": "KP (https://www.kanakkupillai.com/learn/amul-ice-cream-franchise-cost-application-process/)",
   "estimate": false
  },
  {
   "id": "N05",
   "cat": "N Unit economics benchmarks",
   "name": "Softy cart day",
   "value": "130–160 cones × ₹25 = ₹3,250–4,000; material ~₹900; power ₹100; take-home ₹2,250–3,000 before rent; break-even 3–6 months",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "N06",
   "cat": "N Unit economics benchmarks",
   "name": "Kulfi day",
   "value": "80–120 pieces × ₹50 avg; owner take-home ₹1,400–2,100/day; break-even 12–18 months",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "N07",
   "cat": "N Unit economics benchmarks",
   "name": "Gelato food-court kiosk",
   "value": "50–80 scoops/day, ₹9,000–14,400/day; net ₹50k–1.2 lakh/month; break-even 24–36 months",
   "role": "HV",
   "source": "PPK (https://blog.petpooja.com/growth-scaling/kulfi-vs-gelato-vs-softy-business-india/)",
   "estimate": false
  },
  {
   "id": "N08",
   "cat": "N Unit economics benchmarks",
   "name": "Naturals franchisee retention",
   "value": "Claimed 85–94% of revenue (no royalty). Implausible as net profit; likely means revenue kept before COGS. Payback 12–24 months",
   "role": "HV",
   "source": "DigitalGriot (https://digitalgriot.com/naturals-ice-cream-franchise-cost-in-india/); OkCredit (https://okcredit.in/blog/naturals-franchise-cost-in-india/)",
   "estimate": false
  },
  {
   "id": "N09",
   "cat": "N Unit economics benchmarks",
   "name": "Havmor royalty",
   "value": "6% of sales (c.2012)",
   "role": "HV",
   "source": "Outlook Business (https://www.outlookbusiness.com/enterprise/regional-brand/sweet-success-2486)",
   "estimate": false
  },
  {
   "id": "N10",
   "cat": "N Unit economics benchmarks",
   "name": "Seasonal annualisation",
   "value": "Est. a year ≈ 3 peak months (1.6–2x), 2 monsoon months (~0.6x), 4 winter months (0.4–0.85x by format), 3 shoulder months (1x). Annual profit ≈ 5–7 \"peak-month profits\" for a street parlour",
   "role": "HV",
   "source": "Est. from G01–G03",
   "estimate": true
  }
 ],
 "note": "Researched estimates as of late 2026 from public sources; rows with estimate=true have no direct source. For learning, not financial advice."
}