Detailed Project Report
Amla Juice
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.73 L
- Term loan from bank
- ₹10.87 L
- Promoter’s contribution
- ₹1.67 L
- Subsidy
- ₹4.18 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.95 L
- Average DSCR
- -1.53
- 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
Press fresh amla into bottled, pasteurised juice for the health-drink market.
| Main product or service | Amla Juice |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious households
- Chemists and Ayurvedic stores
- Grocery and modern retail
- Distributors and retailers
- Own brand online
- Supply to other brands
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Semi-automatic juice plant: fruit washer, amla juice extractor, heating vessel with stirrer, juice filter, chiller, mixing vessels, bottle filling machine, shrink-wrapping machine (× 1 set) | 1 | 12,99,987 | 12,99,987 |
| Other equipment (boiler, food-grade conveyor, material handling) (× 1 lot) | 1 | 50,000 | 50,000 |
| GST on machinery at 18% (× —) | 1 | 2,42,998 | 2,42,998 |
| Total | 15,92,985 |
Pre-filled from: PMEGP sample project report — Anola (Amla) Juice (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 20. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh mature amla — available only about three months a year; keeps 7–8 days in cold storage at 0–2 °C
- Water and potassium metabisulphite (KMS) — water equal to the weight of fruit segments is added for pulping
- Bottles, caps and packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.93 |
| Contingency | 0.80 |
| Total fixed capital | 16.73 |
| Working capital margin | 0.00 |
| Total project cost | 16.73 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.67 | 10.0 |
| Subsidy | 4.18 | 25.0 |
| Term loan from bank | 10.87 | 65.0 |
| Total | 16.73 | 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 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 |
| Operating profit (EBITDA) | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 |
| Depreciation | 2.51 | 2.13 | 1.81 | 1.54 | 1.31 | 1.11 | 0.95 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.18 | 1.02 | 0.84 | 0.65 | 0.47 | 0.28 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.98 | -6.45 | -5.95 | -5.49 | -5.08 | -4.70 | -4.34 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.98 | -6.45 | -5.95 | -5.49 | -5.08 | -4.70 | -4.34 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.98 | -6.45 | -5.95 | -5.49 | -5.08 | -4.70 | -4.34 |
| Depreciation | 2.51 | 2.13 | 1.81 | 1.54 | 1.31 | 1.11 | 0.95 |
| Cash accruals (PAT + depreciation) | -4.47 | -4.32 | -4.13 | -3.95 | -3.77 | -3.58 | -3.40 |
| Term loan repaid | 0.84 | 1.67 | 1.67 | 1.67 | 1.67 | 1.67 | 1.67 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.31 | -5.99 | -5.81 | -5.62 | -5.44 | -5.25 | -5.07 |
| Cash and bank | -5.31 | -11.30 | -17.11 | -22.73 | -28.17 | -33.42 | -38.49 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.85 | 5.85 | 5.85 | 5.85 | 5.85 | 5.85 | 5.85 |
| Reserves and surplus | -6.98 | -13.43 | -19.38 | -24.87 | -29.95 | -34.64 | -38.99 |
| Term loan outstanding | 10.04 | 8.36 | 6.69 | 5.02 | 3.35 | 1.67 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.91 | 0.78 | -6.84 | -14.00 | -20.75 | -27.12 | -33.13 |
| Net fixed assets | 14.22 | 12.08 | 10.27 | 8.73 | 7.42 | 6.31 | 5.36 |
| 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 | -5.31 | -11.30 | -17.11 | -22.73 | -28.17 | -33.42 | -38.49 |
| Total assets | 8.91 | 0.78 | -6.84 | -14.00 | -20.75 | -27.12 | -33.13 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.64 | -1.23 | -1.31 | -1.42 | -1.54 | -1.69 | -1.86 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.53 |
|---|---|
| Lowest DSCR | -1.86 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.51 | 2.13 | 1.81 | 1.54 | 1.31 | 1.11 | 0.95 |
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 | 10.87 | 1.18 | 0.84 | 10.04 |
| 2 | 10.04 | 1.02 | 1.67 | 8.36 |
| 3 | 8.36 | 0.84 | 1.67 | 6.69 |
| 4 | 6.69 | 0.65 | 1.67 | 5.02 |
| 5 | 5.02 | 0.47 | 1.67 | 3.35 |
| 6 | 3.35 | 0.28 | 1.67 | 1.67 |
| 7 | 1.67 | 0.10 | 1.67 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Trade licence from the local body
- Udyam
- GST
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)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- PMEGP sample project report — Anola (Amla) Juice (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Anola_%28Amla%29_Juice_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 20 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0420_2022e.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.