Detailed Project Report
Almond Cream
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.71 L
- Term loan from bank
- ₹7.61 L
- Promoter’s contribution
- ₹1.17 L
- Subsidy
- ₹2.93 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.03 L
- Average DSCR
- -2.10
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Make almond-oil skin cream in a homogeniser and fill it into 100 ml tubes.
| Main product or service | Almond Cream |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Young and urban skin-care buyers
- Rural and small-town households
- Cosmetic and general stores
- Pharmacies
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Homogeniser mixer | 1 | 4,75,000 | 4,75,000 |
| Labelling machine | 1 | 2,00,000 | 2,00,000 |
| Tube filling and crimping machine | 1 | 1,90,000 | 1,90,000 |
| Storage tank | 1 | 1,10,000 | 1,10,000 |
| Sigma mixer | 1 | 95,000 | 95,000 |
| Transfer pump | 1 | 45,000 | 45,000 |
| Total | 11,15,000 |
Pre-filled from: PMEGP sample project report — Almond Cream Production Unit (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Almond oil, other oils and fats — oil phase
- Oleic acid and emollients — oil phase
- Water — aqueous phase
- Colouring agents, wetting agents and perfumes — finishing ingredients
- Tubes (100 ml) and labels — packaging
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.15 |
| Contingency | 0.56 |
| Total fixed capital | 11.71 |
| Working capital margin | 0.00 |
| Total project cost | 11.71 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.17 | 10.0 |
| Subsidy | 2.93 | 25.0 |
| Term loan from bank | 7.61 | 65.0 |
| Total | 11.71 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.82 | 0.71 | 0.58 | 0.46 | 0.33 | 0.20 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.75 | -5.38 | -5.03 | -4.71 | -4.42 | -4.15 | -3.90 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.75 | -5.38 | -5.03 | -4.71 | -4.42 | -4.15 | -3.90 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.75 | -5.38 | -5.03 | -4.71 | -4.42 | -4.15 | -3.90 |
| Depreciation | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 |
| Cash accruals (PAT + depreciation) | -4.00 | -3.89 | -3.76 | -3.63 | -3.50 | -3.37 | -3.24 |
| Term loan repaid | 0.59 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.58 | -5.06 | -4.93 | -4.80 | -4.67 | -4.54 | -4.41 |
| Cash and bank | -4.58 | -9.64 | -14.57 | -19.37 | -24.04 | -28.58 | -32.99 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.10 | 4.10 | 4.10 | 4.10 | 4.10 | 4.10 | 4.10 |
| Reserves and surplus | -5.75 | -11.13 | -16.16 | -20.87 | -25.28 | -29.43 | -33.34 |
| Term loan outstanding | 7.02 | 5.85 | 4.68 | 3.51 | 2.34 | 1.17 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.37 | -1.18 | -7.38 | -13.26 | -18.84 | -24.16 | -29.24 |
| Net fixed assets | 9.95 | 8.46 | 7.19 | 6.11 | 5.19 | 4.42 | 3.75 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -4.58 | -9.64 | -14.57 | -19.37 | -24.04 | -28.58 | -32.99 |
| Total assets | 5.37 | -1.18 | -7.38 | -13.26 | -18.84 | -24.16 | -29.24 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.25 | -1.68 | -1.81 | -1.95 | -2.12 | -2.32 | -2.56 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.10 |
|---|---|
| Lowest DSCR | -2.56 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 7.61 | 0.82 | 0.59 | 7.02 |
| 2 | 7.02 | 0.71 | 1.17 | 5.85 |
| 3 | 5.85 | 0.58 | 1.17 | 4.68 |
| 4 | 4.68 | 0.46 | 1.17 | 3.51 |
| 5 | 3.51 | 0.33 | 1.17 | 2.34 |
| 6 | 2.34 | 0.20 | 1.17 | 1.17 |
| 7 | 1.17 | 0.07 | 1.17 | 0.00 |
17 Licences and registrations
- Cosmetics manufacturing licence from the state drug controller
- Udyam
- GST
- Pollution consent as per state category
- Legal Metrology registration for packaged goods
- Trademark for the brand (optional)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Almond Cream Production Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Almond_Cream_%28_Samadhan_Projects_%29.pdf
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.