Detailed Project Report
Atta Chakki / Flour Mill
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹26.31 L
- Term loan from bank
- ₹17.10 L
- Promoter’s contribution
- ₹2.63 L
- Subsidy
- ₹6.58 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.70 L
- Average DSCR
- -1.04
- 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
Packaged chakki atta from wheat — from a small chakki up to 480 tonnes a year.
| Main product or service | Atta Chakki / Flour Mill |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Bakeries and food businesses
- Hotels and restaurants
- Kirana shops
- Supermarkets and modern retail
- Custom grinding for local families (chakki service)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Silos, 2.5 tonne (× 2) | 1 | 2,00,000 | 2,00,000 |
| Vibrating pre-cleaner, 400 kg/hour | 1 | 1,50,000 | 1,50,000 |
| Heavy-duty pulveriser mill, 450 kg/hour | 1 | 5,00,000 | 5,00,000 |
| Flour sifter, 300 kg/hour (× 2) | 1 | 3,50,000 | 3,50,000 |
| Flour testing kit (moisture) | 1 | 2,00,000 | 2,00,000 |
| Packet filling and packaging machine | 1 | 2,20,000 | 2,20,000 |
| Bins, elevator, conveyor and other material handling | 1 | 8,20,000 | 8,20,000 |
| Small unit: pulveriser with accessories | 1 | 16,600 | 16,600 |
| Small unit: double-stage pulveriser | 1 | 17,800 | 17,800 |
| Small unit: roaster | 1 | 20,500 | 20,500 |
| Small unit: weighing balance | 1 | 8,000 | 8,000 |
| Small unit: sealing machine | 1 | 3,000 | 3,000 |
| Total | 25,05,900 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Wheat Flour Mill Unit; ni-msme Hyderabad project profiles compiled on Bihar Udyami portal (Project_profiles.pdf). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Whole wheat — ₹18 per kg in year 1 of the NIFTEM DPR
- Packing material — food-grade plastic pouches
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 25.06 |
| Contingency | 1.25 |
| Total fixed capital | 26.31 |
| Working capital margin | 0.00 |
| Total project cost | 26.31 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.63 | 10.0 |
| Subsidy | 6.58 | 25.0 |
| Term loan from bank | 17.10 | 65.0 |
| Total | 26.31 | 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 | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 |
| Insurance | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Total cost of operations | 3.54 | 3.54 | 3.54 | 3.54 | 3.54 | 3.54 | 3.54 |
| Operating profit (EBITDA) | -3.54 | -3.54 | -3.54 | -3.54 | -3.54 | -3.54 | -3.54 |
| Depreciation | 3.95 | 3.35 | 2.85 | 2.42 | 2.06 | 1.75 | 1.49 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.85 | 1.60 | 1.31 | 1.03 | 0.74 | 0.45 | 0.16 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.34 | -8.50 | -7.70 | -6.99 | -6.33 | -5.74 | -5.18 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.34 | -8.50 | -7.70 | -6.99 | -6.33 | -5.74 | -5.18 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.34 | -8.50 | -7.70 | -6.99 | -6.33 | -5.74 | -5.18 |
| Depreciation | 3.95 | 3.35 | 2.85 | 2.42 | 2.06 | 1.75 | 1.49 |
| Cash accruals (PAT + depreciation) | -5.39 | -5.14 | -4.85 | -4.56 | -4.27 | -3.98 | -3.69 |
| Term loan repaid | 1.32 | 2.63 | 2.63 | 2.63 | 2.63 | 2.63 | 2.63 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.70 | -7.77 | -7.48 | -7.19 | -6.90 | -6.62 | -6.33 |
| Cash and bank | -6.70 | -14.48 | -21.96 | -29.16 | -36.06 | -42.67 | -49.00 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.21 | 9.21 | 9.21 | 9.21 | 9.21 | 9.21 | 9.21 |
| Reserves and surplus | -9.34 | -17.83 | -25.54 | -32.52 | -38.86 | -44.59 | -49.77 |
| Term loan outstanding | 15.79 | 13.16 | 10.52 | 7.89 | 5.26 | 2.63 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 15.66 | 4.53 | -5.80 | -15.42 | -24.38 | -32.75 | -40.57 |
| Net fixed assets | 22.37 | 19.01 | 16.16 | 13.74 | 11.67 | 9.92 | 8.44 |
| 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 | -6.70 | -14.48 | -21.96 | -29.16 | -36.06 | -42.67 | -49.00 |
| Total assets | 15.66 | 4.53 | -5.80 | -15.42 | -24.38 | -32.75 | -40.57 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.12 | -0.84 | -0.90 | -0.97 | -1.05 | -1.15 | -1.27 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.04 |
|---|---|
| Lowest DSCR | -1.27 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.95 | 3.35 | 2.85 | 2.42 | 2.06 | 1.75 | 1.49 |
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 | 17.10 | 1.85 | 1.32 | 15.79 |
| 2 | 15.79 | 1.60 | 2.63 | 13.16 |
| 3 | 13.16 | 1.31 | 2.63 | 10.52 |
| 4 | 10.52 | 1.03 | 2.63 | 7.89 |
| 5 | 7.89 | 0.74 | 2.63 | 5.26 |
| 6 | 5.26 | 0.45 | 2.63 | 2.63 |
| 7 | 2.63 | 0.16 | 2.63 | 0.00 |
17 Licences and registrations
- FSSAI licence/registration (based on turnover)
- Udyam
- GST
- Legal Metrology (packaged commodity)
- UPPCB consent (for dust — check the category)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Agriculture Infrastructure Fund (AIF)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Wheat Flour Mill Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/wheatdpr.pdf
- ni-msme Hyderabad project profiles compiled on Bihar Udyami portal (Project_profiles.pdf) — https://udyami.bihar.gov.in/pdf/Project_profiles.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 11 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0211_2022e.pdf
- All India Radio News – Govt lifts export restrictions on wheat flour and related products (DGFT Notification 34/2026-27) — https://newsonair.gov.in/govt-lifts-export-restrictions-on-wheat-flour-and-related-products/
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.