A Petha Cubes Making Unit is a small to medium scale enterprise that manufactures soft candy cubes from ash gourd (winter melon) by cooking, sugar boiling, flavoring, and shaping into uniform cubes. The production process involves procurement of fresh ash gourd, peeling and cutting, soaking in lime water, boiling with sugar syrup, addition of natural flavors or essences, cooling, cutting into cubes, quality inspection, and packaging. Petha cubes are valued for their sweet taste, soft texture, long shelf life, and use as a traditional dessert, making them popular in households, sweet shops, festivals, restaurants, and gift markets. The unit requires moderate investment in machinery such as peeling and cutting machines, boiling vessels, syrup tanks, cooling units, cutting and shaping equipment, and packing machines, along with skilled and semi skilled labor. With growing demand for traditional sweets, ready to eat desserts, and packaged candies, Petha cubes have a steady and expanding market. By producing high quality, hygienically prepared, and properly packed Petha cubes, the unit can achieve steady demand, repeat orders, and good profitability, while also exploring opportunities in branded retail packs, bulk supply, and export markets.