The Industrial Visit (IV) to KODAI Chocolate Factory, Kodaikanal, was organized on 11/02/2026 for the B.Com 2024 FYUGP Batch of Sahya Arts and Science College as part of the FYUGP syllabus to gain practical exposure to manufacturing business units. The visit provided valuable insights into the production and operational processes of chocolate manufacturing. Students observed the complete production cycle, which includes roasting and cracking cocoa beans, grinding them into cocoa liquor, conching to enhance texture and smoothness, tempering to ensure stability and shine, and finally moulding and packaging the finished products. The factory effectively combines automated systems with artisanal techniques to maintain both efficiency and premium quality. From a financial perspective, it was understood that raw materials account for nearly 70–75% of total production cost, followed by labour and overhead expenses, and that approximately 20% waste occurs during the initial processing stage, making effective waste management essential for profitability. The company adopts a Cost-Plus pricing strategy, adding a 35–45% markup to total production cost, while its artisanal brand positioning enables it to command higher margins compared to mass-produced brands. Additionally, tiered discounts are offered for bulk purchases, especially for student groups. Overall, the visit successfully bridged theoretical management concepts with real-world industrial practices, highlighting that profitability in the chocolate industry largely depends on managing volatile ingredient costs and sustaining a strong premium brand image.