Detailed Project Report
Aloe Vera Juice
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹20.37 L
- Term loan from bank
- ₹13.24 L
- Promoter’s contribution
- ₹2.04 L
- Subsidy
- ₹5.09 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.61 L
- Average DSCR
- -1.29
- 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
Process fresh aloe leaves into filtered, preserved aloe vera juice in 500 ml bottles.
| Main product or service | Aloe Vera Juice |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious households
- Ayurvedic and health-food stores
- Gyms and wellness centres
- Health and grocery stores
- Pharmacies
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Aloe leaf washing unit | 1 | 2,50,000 | 2,50,000 |
| Ultrasound sterilizer | 1 | 2,50,000 | 2,50,000 |
| Aloe leaf pulp-removing machine, 125 kg/hr | 1 | 3,00,000 | 3,00,000 |
| Juicer, 125 kg pulp/hr | 1 | 40,000 | 40,000 |
| Mixing tank, 500 litres | 1 | 1,75,000 | 1,75,000 |
| Homogeniser | 1 | 1,50,000 | 1,50,000 |
| Filter | 1 | 1,50,000 | 1,50,000 |
| Bottle filling machine | 1 | 1,60,000 | 1,60,000 |
| Conveyor | 1 | 1,50,000 | 1,50,000 |
| Storage tanks, 500 litres (× 2) | 1 | 2,00,000 | 2,00,000 |
| Leaf-cutting table | 1 | 1,00,000 | 1,00,000 |
| Other equipment and hand tools | 1 | 15,000 | 15,000 |
| Total | 19,40,000 |
Pre-filled from: PMEGP sample project report — Aloe Vera Juice Making Unit (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh aloe vera leaves — 350 tonnes a year at ₹20,000/tonne at full capacity
- 500 ml bottles — 2,00,000 a year at ₹10 each
- Calcium hypochlorite (disinfection) — 1,800 kg a year at ₹140/kg
- Permitted preservatives — ₹1,50,000 a year lump sum
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.40 |
| Contingency | 0.97 |
| Total fixed capital | 20.37 |
| Working capital margin | 0.00 |
| Total project cost | 20.37 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.04 | 10.0 |
| Subsidy | 5.09 | 25.0 |
| Term loan from bank | 13.24 | 65.0 |
| Total | 20.37 | 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 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 |
| Operating profit (EBITDA) | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 |
| Depreciation | 3.06 | 2.60 | 2.21 | 1.88 | 1.59 | 1.36 | 1.15 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.43 | 1.24 | 1.02 | 0.79 | 0.57 | 0.35 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.88 | -7.23 | -6.61 | -6.06 | -5.55 | -5.09 | -4.66 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.88 | -7.23 | -6.61 | -6.06 | -5.55 | -5.09 | -4.66 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.88 | -7.23 | -6.61 | -6.06 | -5.55 | -5.09 | -4.66 |
| Depreciation | 3.06 | 2.60 | 2.21 | 1.88 | 1.59 | 1.36 | 1.15 |
| Cash accruals (PAT + depreciation) | -4.82 | -4.63 | -4.41 | -4.18 | -3.96 | -3.73 | -3.51 |
| Term loan repaid | 1.02 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.84 | -6.67 | -6.44 | -6.22 | -6.00 | -5.77 | -5.55 |
| Cash and bank | -5.84 | -12.51 | -18.95 | -25.17 | -31.17 | -36.94 | -42.49 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.13 | 7.13 | 7.13 | 7.13 | 7.13 | 7.13 | 7.13 |
| Reserves and surplus | -7.88 | -15.11 | -21.72 | -27.78 | -33.33 | -38.42 | -43.09 |
| Term loan outstanding | 12.22 | 10.19 | 8.15 | 6.11 | 4.07 | 2.04 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.47 | 2.21 | -6.44 | -14.54 | -22.13 | -29.26 | -35.96 |
| Net fixed assets | 17.31 | 14.72 | 12.51 | 10.63 | 9.04 | 7.68 | 6.53 |
| 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 | -5.84 | -12.51 | -18.95 | -25.17 | -31.17 | -36.94 | -42.49 |
| Total assets | 11.47 | 2.21 | -6.44 | -14.54 | -22.13 | -29.26 | -35.96 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.38 | -1.03 | -1.11 | -1.20 | -1.30 | -1.42 | -1.57 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.29 |
|---|---|
| Lowest DSCR | -1.57 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.06 | 2.60 | 2.21 | 1.88 | 1.59 | 1.36 | 1.15 |
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 | 13.24 | 1.43 | 1.02 | 12.22 |
| 2 | 12.22 | 1.24 | 2.04 | 10.19 |
| 3 | 10.19 | 1.02 | 2.04 | 8.15 |
| 4 | 8.15 | 0.79 | 2.04 | 6.11 |
| 5 | 6.11 | 0.57 | 2.04 | 4.07 |
| 6 | 4.07 | 0.35 | 2.04 | 2.04 |
| 7 | 2.04 | 0.12 | 2.04 | 0.00 |
17 Licences and registrations
- FSSAI licence
- GST
- Udyam
- NOC from State Pollution Control Board
- Legal Metrology registration for packaged goods
- Trademark for the brand (optional)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Aloe Vera Juice Making Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Aloevera_Juice_%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.