Whereas contract manufacturing only offered 10 to 15 per cent, the new approach saw these lift to 20 per cent in the last financial year.

But in this country we do have a lot of experience in contract manufacturing where companies take patents and designs for products and make them for other companies.

A significant portion of the company's business involves contract manufacturing for other confectioners, specifically high-quantity chocolate and caramel enrobing.

Where a manufacturing entity provides contract manufacturing for both related and unrelated parties, it may readily have reliable data on comparable transactions.

It was therefore decided to reorient the company's activity to contract manufacturing by making available its knowhow in the stainless steel tube forming process.