Tools · 1 Nov 2026
FRP calculator 2026-27: how to work out FRP from recovery
Start from Rs 365 per quintal at 10.25% recovery, then add or subtract Rs 3.56 for each 0.1% of recovery above or below 10.25%. If recovery is below 9.5% the reduction stops, and the FRP stays at Rs 338.30 per quintal.
FRP calculator 2026-27
FRP per quintal
Rs 365.00
Cane value before deductions
Rs 3,65,000.00
Uses Rs 365 per quintal at 10.25% recovery, Rs 3.56 for each 0.1% step, and a floor of Rs 338.30 at 9.5% and below. Part steps are worked pro rata. Confirm against the current notification.
Calculator inputs
These five values come from the PIB release of 5 May 2026, on the CCEA decision for sugar season 2026-27. The per tonne figures are the per quintal figures multiplied by 10. The FRP applies to cane bought in the season starting 1 October 2026.
| Input | Value | Per tonne |
|---|---|---|
| Base price | Rs 365 per quintal | Rs 3,650 |
| Base recovery | 10.25% | Same |
| Step value per 0.1% | Rs 3.56 per quintal, up and down | Rs 35.60 |
| Floor recovery | 9.5% | Same |
| Floor price | Rs 338.30 per quintal | Rs 3,383 |
The formula
The calculator takes one more input, the mill's recovery, and applies these steps.
- Steps = (recovery - 10.25) / 0.1. The result is negative when recovery is below 10.25%.
- If recovery is 9.5% or more: FRP per quintal = 365 + (steps x 3.56).
- If recovery is below 9.5%: FRP per quintal = 338.30.
- FRP value = FRP per quintal x cane weight in quintals.
How the 2026-27 figure was set
The release puts the 2026-27 FRP 2.81% above 2025-26, and 100.5% above the A2+FL cost of production of Rs 182 per quintal. It says the FRP rests on CACP recommendations and consultation with state governments and other stakeholders. None of this changes the calculator, but it explains why every value moves each season.
Why the floor fits
From 10.25% down to 9.5% is 7.5 steps. That gives 7.5 x 3.56 = Rs 26.70, and 365 - 26.70 = Rs 338.30. So the step formula and the floor meet exactly at 9.5%.
The release does not say how to treat a recovery that falls between two 0.1% steps, such as 10.33%. The calculator works part steps pro rata. If your state or the gazette notification uses whole steps, your figure will differ slightly, so check this first.
Worked examples
These are examples only. Recovery figures are chosen to show the method.
| Example recovery | Working | FRP per quintal (Rs) | FRP per tonne (Rs) |
|---|---|---|---|
| 9.20% | Floor applies | 338.30 | 3,383.00 |
| 9.50% | 7.5 steps down | 338.30 | 3,383.00 |
| 9.85% | 4 steps down | 350.76 | 3,507.60 |
| 10.25% | Base | 365.00 | 3,650.00 |
| 10.75% | 5 steps up | 382.80 | 3,828.00 |
| 11.30% | 10.5 steps up | 402.38 | 4,023.80 |
| 12.00% | 17.5 steps up | 427.30 | 4,273.00 |
Example bill
As an example, a grower delivers 25 tonnes (250 quintals) to a mill with 11.30% recovery. The FRP value is 250 x Rs 402.38 = Rs 1,00,595. This example ignores any state price, H&T, rebate or deduction.
You can also work backwards. As an example, a price of Rs 400 per quintal is Rs 35 above base. That is 35 / 3.56 = 9.83 steps, or about 11.23% recovery.
Which recovery to enter
Enter the recovery your mill is allowed to use for the season. The Bombay High Court judgment in Raju Shetti (2025) records that DFPD notifies factory-wise FRP for each mill based on the recovery of the previous season, generally after that season ends. The court quashed Maharashtra's February 2022 resolution on FRP instalments. We could not confirm whether an appeal is pending, so ask your counsel.
Ethanol changes the figure. Explanation (2) to clause 3(1) of the Sugarcane (Control) Order, 1966 says that where a factory makes ethanol directly from juice or B-heavy molasses, every 600 litres counts as 1 tonne of sugar production when recovery is determined. One published RT 7(C) return shows a recovery line with B-heavy diverted and a separate FRP recovery line, so keep both figures.
What the calculator leaves out
- State prices. A state may fix a price above the central price, as the Supreme Court held in 2020.
- H&T, which some states deduct from FRP and others treat differently.
- Rebates under clause 3-A and deductions the law permits.
- Interest. Clause 3(3-A) sets 15% a year on payment delayed beyond 14 days from delivery.
Before you rely on the figure
This is general information. Confirm it against the current notification and with your accountant. SugarOS, a sugar mill ERP, holds FRP values as dated, approved rules that the mill enters.
- Confirm the five inputs against the current gazette notification.
- Do not carry forward 2025-26 values of Rs 355, Rs 3.46 and Rs 329.05.
- Confirm the recovery figure with your chemist.
- Have your accountant confirm the part-step and rounding rule.
Frequently asked questions
What is the FRP at exactly 9.5% recovery?
Rs 338.30 per quintal. The release applies the floor where recovery is below 9.5%, and the step formula gives the same figure at 9.5%.
Why is the step Rs 3.56?
The release does not explain it. As arithmetic, Rs 365 divided by 102.5 steps of 0.1% (10.25% in all) gives about Rs 3.56.
Can a mill pay below the FRP?
Clause 3(2) of the Sugarcane (Control) Order, 1966 bars buying cane below the price fixed under clause 3(1). Rebates allowed under clause 3-A are a separate matter, so check any rebate with your accountant.
Is the FRP what the grower receives in hand?
Not always. Permitted deductions come off the FRP value, and in Maharashtra factories deduct H&T from it. Check your state rule.
Does the calculator cover state prices?
No. It works out the central FRP only. See our state price page for the latest state figures we could verify.
Sources
- PIB: Cabinet approves FRP of Rs 365/qtl for season 2026-27 (5 May 2026)
- PIB: Cabinet approves FRP for sugar season 2025-26 (30 April 2025)
- Sugarcane (Control) Order, 1966, consolidated text (Tripura High Court copy)
- Bombay High Court, Raju Shetti v State of Maharashtra, WP 5736 of 2022, judgment of 17 March 2025
- Supreme Court, West UP Sugar Mills Association v State of UP, 22 April 2020
- Nava Bharat Ventures: Sugar Division RT 7(C) monthly manufacturing report, March 2020 (BSE filing)