Detailed Project Report
Bakery (Bread / Biscuit / Cookies)
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹39.33 L
- Term loan from bank
- ₹25.56 L
- Promoter’s contribution
- ₹3.93 L
- Subsidy
- ₹9.83 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.09 L
- Average DSCR
- -0.76
- 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
Bread, rusk and biscuits that sell every morning — a steady market for a local bakery.
| Main product or service | Bakery (Bread / Biscuit / Cookies) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households buying daily bread, buns and biscuits
- Tea stalls, canteens and small hotels
- Shops that sell bakery items in loose or packed form
- Convenience stores and kirana shops
- Specialist bakery shops
- Supermarkets and hypermarkets
- Online retail
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Dough kneading machine (25 kg) (× 4) | 1 | 2,40,000 | 2,40,000 |
| Mixer machine (50 kg) (× 2) | 1 | 4,00,000 | 4,00,000 |
| Bread moulding frames (× 100) | 1 | 45,000 | 45,000 |
| Leavening (proofing) unit, 12 trays (× 3) | 1 | 1,26,000 | 1,26,000 |
| Baking oven (36 trays) | 1 | 5,00,000 | 5,00,000 |
| Bread slicing machine (36 slices) | 1 | 48,000 | 48,000 |
| Impulse sealer (50 pouches per hour) | 1 | 1,499 | 1,499 |
| Planetary mixer for cookies (30 kg bowl) (× 2) | 1 | 1,70,000 | 1,70,000 |
| Baking oven for cookies (40–50 kg/hour) | 1 | 5,00,000 | 5,00,000 |
| Cookie dropping machine (40–50 kg/hour) | 1 | 3,90,000 | 3,90,000 |
| Sugar grinder (100 kg/hour) | 1 | 75,000 | 75,000 |
| Biscuit unit: planetary mixer, rotary oven and biscuit depositor (plant and machinery total) | 1 | 12,50,000 | 12,50,000 |
| Total | 37,45,499 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Bread Making Unit; NIFTEM-K (MoFPI) PMFME Detailed Project Report – Cookies Making Unit. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Wheat flour (maida) — ₹30–40 per kg
- Sugar — ₹35–42 per kg
- Edible oil or bakery shortening — ₹100–150 per litre
- Flavours — ₹100–300 per litre
- Gluten powder, bread improver, yeast and salt — for bread; yeast is about 2% of the dough
- Glucose and milk — for biscuits; average raw material cost ₹65–70 per kg of biscuits
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 37.45 |
| Contingency | 1.87 |
| Total fixed capital | 39.33 |
| Working capital margin | 0.00 |
| Total project cost | 39.33 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.93 | 10.0 |
| Subsidy | 9.83 | 25.0 |
| Term loan from bank | 25.56 | 65.0 |
| Total | 39.33 | 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 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 |
| Insurance | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Total cost of operations | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 |
| Operating profit (EBITDA) | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 |
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.77 | 2.40 | 1.96 | 1.53 | 1.10 | 0.67 | 0.23 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.53 | -11.27 | -10.09 | -9.02 | -8.04 | -7.15 | -6.32 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.53 | -11.27 | -10.09 | -9.02 | -8.04 | -7.15 | -6.32 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.53 | -11.27 | -10.09 | -9.02 | -8.04 | -7.15 | -6.32 |
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
| Cash accruals (PAT + depreciation) | -6.63 | -6.26 | -5.83 | -5.40 | -4.96 | -4.53 | -4.10 |
| Term loan repaid | 1.97 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.60 | -10.19 | -9.76 | -9.33 | -8.90 | -8.46 | -8.03 |
| Cash and bank | -8.60 | -18.79 | -28.55 | -37.88 | -46.77 | -55.24 | -63.27 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 13.76 | 13.76 | 13.76 | 13.76 | 13.76 | 13.76 | 13.76 |
| Reserves and surplus | -12.53 | -23.80 | -33.89 | -42.91 | -50.95 | -58.10 | -64.42 |
| Term loan outstanding | 23.60 | 19.66 | 15.73 | 11.80 | 7.87 | 3.93 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 24.83 | 9.62 | -4.40 | -17.35 | -29.32 | -40.40 | -50.66 |
| Net fixed assets | 33.43 | 28.41 | 24.15 | 20.53 | 17.45 | 14.83 | 12.61 |
| 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 | -8.60 | -18.79 | -28.55 | -37.88 | -46.77 | -55.24 | -63.27 |
| Total assets | 24.83 | 9.62 | -4.40 | -17.35 | -29.32 | -40.40 | -50.66 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.82 | -0.61 | -0.66 | -0.71 | -0.77 | -0.84 | -0.93 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.76 |
|---|---|
| Lowest DSCR | -0.93 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
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 | 25.56 | 2.77 | 1.97 | 23.60 |
| 2 | 23.60 | 2.40 | 3.93 | 19.66 |
| 3 | 19.66 | 1.96 | 3.93 | 15.73 |
| 4 | 15.73 | 1.53 | 3.93 | 11.80 |
| 5 | 11.80 | 1.10 | 3.93 | 7.87 |
| 6 | 7.87 | 0.67 | 3.93 | 3.93 |
| 7 | 3.93 | 0.23 | 3.93 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Fire NOC (oven/gas)
- Legal Metrology labelling
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Bread Making Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/breaddpr.pdf
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Cookies Making Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/cookiesdpr.pdf
- UP MSME 1-Connect (Govt of UP, RAMP) – Project Report: Biscuit Making Unit — https://msme1connect.up.gov.in/Projectreport/Project%20Report638658577016588423.pdf
- FSSAI – Public Notice: List of mapped ITC HS codes with FSS Regulations — https://fssai.gov.in/upload/advisories/2020/03/5e6b37c994302Public_Notice_HS_Code_13_02_2020.pdf
- APEDA – Product groups (Cereals, Processed Foods, Animal Products, Fruits & Vegetables, Floriculture) — https://apeda.gov.in/
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.