Detailed Project Report
Amla Pulp Processing
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹47.20 L
- Term loan from bank
- ₹42.48 L
- Promoter’s contribution
- ₹4.72 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-12.44 L
- Average DSCR
- -0.48
- 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
Turn fresh amla into pasteurised pulp in the October–January season and sell it to juice, chyawanprash and Ayurveda makers.
| Main product or service | Amla Pulp Processing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Chyawanprash and Ayurvedic medicine makers
- Juice, ready-to-serve drink and candy makers
- Cosmetic and hair-oil makers
- Importers of amla products
- Direct bulk sale of pulp to processors
- Own value-added products in the off-season
- Export
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit and vegetable washer, 5 tonnes an hour | 1 | 7,50,000 | 7,50,000 |
| Amla shredding machine (× 2) | 1 | 4,00,000 | 4,00,000 |
| Amla juicer (× 2) | 1 | 16,00,000 | 16,00,000 |
| Standardisation tanks, 500 litres (× 2) | 1 | 30,000 | 30,000 |
| Pasteuriser | 1 | 12,50,000 | 12,50,000 |
| Holding tanks (× 2) | 1 | 30,000 | 30,000 |
| Steam-jacketed kettles, 500 litres (× 2) | 1 | 2,70,000 | 2,70,000 |
| Canning machinery | 1 | 1,65,000 | 1,65,000 |
| Total | 44,95,000 |
Pre-filled from: PMEGP sample project report — Amla Processing (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 amla (Banarasi, Francis, Chakaiya, NA-7 and other varieties) — about 40% juice yield at 10° brix; peak season October–January; ₹510 L a year in the report
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 44.95 |
| Contingency | 2.25 |
| Total fixed capital | 47.20 |
| Working capital margin | 0.00 |
| Total project cost | 47.20 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.72 | 10.0 |
| Term loan from bank | 42.48 | 90.0 |
| Total | 47.20 | 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 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 |
| Insurance | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Total cost of operations | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 |
| Operating profit (EBITDA) | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 |
| Depreciation | 7.08 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 4.60 | 3.98 | 3.26 | 2.55 | 1.83 | 1.11 | 0.39 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -15.74 | -14.06 | -12.44 | -10.95 | -9.58 | -8.31 | -7.12 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -15.74 | -14.06 | -12.44 | -10.95 | -9.58 | -8.31 | -7.12 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -15.74 | -14.06 | -12.44 | -10.95 | -9.58 | -8.31 | -7.12 |
| Depreciation | 7.08 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
| Cash accruals (PAT + depreciation) | -8.66 | -8.04 | -7.32 | -6.61 | -5.89 | -5.17 | -4.45 |
| Term loan repaid | 3.27 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -11.93 | -14.58 | -13.86 | -13.14 | -12.42 | -11.70 | -10.98 |
| Cash and bank | -11.93 | -26.50 | -40.36 | -53.50 | -65.93 | -77.63 | -88.61 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.72 | 4.72 | 4.72 | 4.72 | 4.72 | 4.72 | 4.72 |
| Reserves and surplus | -15.74 | -29.80 | -42.24 | -53.19 | -62.77 | -71.08 | -78.20 |
| Term loan outstanding | 39.21 | 32.68 | 26.14 | 19.61 | 13.07 | 6.54 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 28.19 | 7.60 | -11.38 | -28.87 | -44.98 | -59.83 | -73.48 |
| Net fixed assets | 40.12 | 34.10 | 28.99 | 24.64 | 20.94 | 17.80 | 15.13 |
| 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 | -11.93 | -26.50 | -40.36 | -53.50 | -65.93 | -77.63 | -88.61 |
| Total assets | 28.19 | 7.60 | -11.38 | -28.87 | -44.98 | -59.83 | -73.48 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.52 | -0.39 | -0.41 | -0.45 | -0.49 | -0.53 | -0.59 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.48 |
|---|---|
| Lowest DSCR | -0.59 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 7.08 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
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 | 42.48 | 4.60 | 3.27 | 39.21 |
| 2 | 39.21 | 3.98 | 6.54 | 32.68 |
| 3 | 32.68 | 3.26 | 6.54 | 26.14 |
| 4 | 26.14 | 2.55 | 6.54 | 19.61 |
| 5 | 19.61 | 1.83 | 6.54 | 13.07 |
| 6 | 13.07 | 1.11 | 6.54 | 6.54 |
| 7 | 6.54 | 0.39 | 6.54 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- IEC for exports
- Pollution consent from the State Pollution Control Board where it applies
- Fire safety, ESI and PF where they apply
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Amla Processing (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Amla_Processing_%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
- World Customs Organization – HS Nomenclature 2022, Chapter 8 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0208_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.