Cost and return structure for muga sericulture on a som plantation of one acre in Assam, at
2025-26 prices. All figures are in rupees per acre per year unless stated otherwise. Labour
is costed at ₹ 385 per man-day (MD).
Establishing one acre of som plantation
| # | Particulars | Unit | Qty | Rate (₹) | Value (₹) |
| A. Land development |
| 1 | Land development using tiller | Lump sum | | | 1,500 |
| 2 | Cattle proof trench | Running m | 250 | 25 | 6,250 |
| 3 | Pit digging (450 pits) | MD | 12 | 385 | 4,620 |
| Sub-total | | | | 12,370 |
| B. Seedling and transportation |
| 1 | Seedlings (including 10 % transportation loss) | No. | 500 | 10 | 5,000 |
| 2 | Transportation of seedlings | No. | 500 | 2 | 1,000 |
| Sub-total | | | | 6,000 |
| C. Cost of inputs |
| 1 | Urea | kg | 40 | 12 | 480 |
| 2 | SSP | kg | 56 | 12 | 672 |
| 3 | MOP | kg | 15 | 24 | 360 |
| 4 | FYM / vermicompost @ 0.5 cft per plant | cft | 225 | 10 | 2,250 |
| 5 | Application of inputs, basin formation and cultural operations (twice a year) | MD | 24 | 385 | 9,240 |
| 6 | Plant protection chemicals | Lump sum | | | 750 |
| Sub-total | | | | 13,752 |
| D. Inputs for intercrops (three-year gestation period) |
| 1 | Seed material for legumes, vegetables, castor and other shade-loving crops raised as intercrops during the gestation period | Lump sum | | | 1,200 |
| E. Maintenance of plantation |
| 1 | Maintenance for the 2nd and 3rd year (@ ₹ 6,100 per year) | Lump sum | | | 12,200 |
| Total establishment cost | | | | 45,522 |
| Apportioned cost of establishment garden @ 5 % | | | | 2,276 |
The establishment cost is a one-time capital outlay recovered over the life of the
plantation; only the apportioned share of 5 % enters the annual cost of cocoon production.
Leaf production cost
| # | Particulars | Unit | Value (₹) |
| I. Fixed cost |
| 1 | Apportioned cost of establishment garden | | 2,276 |
| II. Recurring cost |
| 1 | Plantation maintenance (4th year onwards) | Lump sum | 11,500 |
| Total leaf production cost | | 10,593 |
Leaf production cost as carried in the COCP statement for 2025-26;
this figure is used in the cost of cocoon production below.
Rearing appliances
| # | Rearing appliance | No. | Rate (₹) | Value (₹) |
| 1 | Spinning shed | 1 | 40,000 | 40,000 |
| 2 | Chaloni (bamboo) | 50 | 100 | 5,000 |
| 3 | Rearing net (nylon) | 3 | 4,000 | 12,000 |
| 4 | Bamboo box-type mountage | 10 | 1,500 | 15,000 |
| 5 | Plastic basin / bucket | 4 | 200 | 800 |
| 6 | Bamboo basket | 4 | 250 | 1,000 |
| 7 | Torch light | 2 | 300 | 600 |
| 8 | Farm appliances (dao and spade, 2 each) | 4 | 250 | 1,000 |
| Total cost of rearing appliances | | | 75,400 |
| Depreciation on rearing appliances @ 10 % | | | 7,540 |
Rearing cost, revenue and returns
| # | Particulars | Unit | Qty | Rate (₹) | Value (₹) |
| I. Fixed cost |
| 1 | Depreciation on rearing appliances | | | | 7,540 |
| Total fixed cost | | | | 7,540 |
| II. Recurring cost |
| a | Silkworm seed | dfls | 800 | 20 | 16,000 |
| b | Disinfectants | Lump sum | | | 1,500 |
| c | Labour for rearing | MD | 160 | 385 | 61,600 |
| d | Miscellaneous | Lump sum | | | 1,000 |
| Total variable cost | | | | 80,100 |
| Total silkworm rearing cost | | | | 87,640 |
| Cost per 1,000 cocoons | | | | 1,826 |
| # | Particulars | Unit | Qty | Rate (₹) | Value (₹) |
| 1 | Total cocoon production | No. | 48,000 | | |
| 2 | Sale of reeling cocoons (80 % of total) | No. | 38,400 | 5 | 1,92,000 |
| 3 | Sale of flimsy cocoons (20 % of total) | No. | 9,600 | 0.70 | 6,720 |
| Total return | | | | 1,98,720 |
| Total cost of cocoon production (rearing 87,640 + leaf production 10,593) | | | | 98,233 |
| Net return | | | | 1,00,487 |
| Benefit–cost ratio | | | | 2.02 |
Technical norms for the unit: 500 som seedlings on one acre, 800 dfls
brushed in the year, 48,000 cocoons harvested, of which 80 % are of reeling grade at
₹ 5 each and 20 % flimsy at ₹ 0.70 each. Wages and fertiliser prices vary over
time with economic, political and environmental factors.