Detailed Project Report
Ayurvedic Wellness Retreat Centre
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹134.40 L
- Term loan from bank
- ₹120.96 L
- Promoter’s contribution
- ₹13.44 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-30.10 L
- Average DSCR
- -0.26
- 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
A 25-cottage Ayurveda and yoga resort with Panchakarma, doctors and therapists, selling residential wellness packages.
| Main product or service | Ayurvedic Wellness Retreat Centre |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Domestic and foreign wellness travellers
- Health-conscious millennials
- Guests seeking Panchakarma and detox programmes
- Corporate and group retreats
- Residential packages sold online and through travel partners
- À la carte treatments and workshops
- Pharmacy and gift shop sales
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Ayurvedic treatment equipment (× lot) | 1 | 30,00,000 | 30,00,000 |
| Furniture and fixtures (× lot) | 1 | 60,00,000 | 60,00,000 |
| Kitchen equipment (× lot) | 1 | 20,00,000 | 20,00,000 |
| Technology systems (× lot) | 1 | 10,00,000 | 10,00,000 |
| Accommodation cottages (× 25) | 1 | 8,00,000 | 8,00,000 |
| Total | 1,28,00,000 |
Pre-filled from: Devbhoomi Udyamita Yojana (Uttarakhand DUY) project profile — Ayurvedic Wellness Retreat Center. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Food and beverage supplies — ₹35 L a year in year 1
- Treatment supplies (herbal oils, medicines) — ₹15 L a year in year 1
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 128.00 |
| Contingency | 6.40 |
| Total fixed capital | 134.40 |
| Working capital margin | 0.00 |
| Total project cost | 134.40 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 13.44 | 10.0 |
| Term loan from bank | 120.96 | 90.0 |
| Total | 134.40 | 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 | 2.69 | 2.69 | 2.69 | 2.69 | 2.69 | 2.69 | 2.69 |
| Insurance | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 |
| Total cost of operations | 6.24 | 6.24 | 6.24 | 6.24 | 6.24 | 6.24 | 6.24 |
| Operating profit (EBITDA) | -6.24 | -6.24 | -6.24 | -6.24 | -6.24 | -6.24 | -6.24 |
| Depreciation | 20.16 | 17.14 | 14.57 | 12.38 | 10.52 | 8.95 | 7.60 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 13.09 | 11.34 | 9.30 | 7.25 | 5.20 | 3.16 | 1.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -39.49 | -34.72 | -30.10 | -25.87 | -21.97 | -18.34 | -14.95 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -39.49 | -34.72 | -30.10 | -25.87 | -21.97 | -18.34 | -14.95 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -39.49 | -34.72 | -30.10 | -25.87 | -21.97 | -18.34 | -14.95 |
| Depreciation | 20.16 | 17.14 | 14.57 | 12.38 | 10.52 | 8.95 | 7.60 |
| Cash accruals (PAT + depreciation) | -19.33 | -17.58 | -15.54 | -13.49 | -11.44 | -9.40 | -7.35 |
| Term loan repaid | 9.30 | 18.61 | 18.61 | 18.61 | 18.61 | 18.61 | 18.61 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -28.64 | -36.19 | -34.15 | -32.10 | -30.05 | -28.01 | -25.96 |
| Cash and bank | -28.64 | -64.83 | -98.98 | -131.08 | -161.13 | -189.13 | -215.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 13.44 | 13.44 | 13.44 | 13.44 | 13.44 | 13.44 | 13.44 |
| Reserves and surplus | -39.49 | -74.21 | -104.31 | -130.19 | -152.15 | -170.49 | -185.44 |
| Term loan outstanding | 111.66 | 93.05 | 74.44 | 55.83 | 37.22 | 18.61 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 85.60 | 32.27 | -16.44 | -60.92 | -101.49 | -138.44 | -172.00 |
| Net fixed assets | 114.24 | 97.10 | 82.54 | 70.16 | 59.63 | 50.69 | 43.09 |
| 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 | -28.64 | -64.83 | -98.98 | -131.08 | -161.13 | -189.13 | -215.09 |
| Total assets | 85.60 | 32.27 | -16.44 | -60.92 | -101.49 | -138.44 | -172.00 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.28 | -0.21 | -0.22 | -0.24 | -0.26 | -0.29 | -0.32 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.26 |
|---|---|
| Lowest DSCR | -0.32 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 20.16 | 17.14 | 14.57 | 12.38 | 10.52 | 8.95 | 7.60 |
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 | 120.96 | 13.09 | 9.30 | 111.66 |
| 2 | 111.66 | 11.34 | 18.61 | 93.05 |
| 3 | 93.05 | 9.30 | 18.61 | 74.44 |
| 4 | 74.44 | 7.25 | 18.61 | 55.83 |
| 5 | 55.83 | 5.20 | 18.61 | 37.22 |
| 6 | 37.22 | 3.16 | 18.61 | 18.61 |
| 7 | 18.61 | 1.11 | 18.61 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Registration with the state tourism department
- Registration of Ayurvedic doctors with the state Indian Medicine board
- FSSAI licence for the kitchen
- Building permission, fire safety NOC and pollution control board consent
- Licence under the Drugs and Cosmetics Act for selling Ayurvedic medicines
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Devbhoomi Udyamita Yojana (Uttarakhand DUY) project profile — Ayurvedic Wellness Retreat Center — https://duy-heduk.org/downloads/project-profiles/ayurvedic_wellness_retreat_center.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.