Understand customer needs and research market prices for raw materials, costs, etc. The main ingredients required to make ice cream cones and cups are refined flour, sugar, ghee, dairy products, and flavoring extracts. These should be purchased in bulk from the market, which reduces the investment amount. After making the cones and cups, the packaging cost will be around Rs.5 to Rs.15. Apart from these, there will be expenses like electricity, water, and employee salaries.