Detailed Project Report
Banana Flour Cookies Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.87 L
- Term loan from bank
- ₹6.42 L
- Promoter’s contribution
- ₹0.99 L
- Subsidy
- ₹2.47 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.69 L
- Average DSCR
- -2.45
- 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
Drying raw bananas into flour and baking cookies from it.
| Main product or service | Banana Flour Cookies Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Grocery shops and supermarkets
- Health-food stores
- Tea stalls, canteens and bakeries
- Local distributors
- Direct supply to shops
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Washer, 40 kg an hour | 1 | 1,60,000 | 1,60,000 |
| Blanching kettle, gas operated | 1 | 30,000 | 30,000 |
| Chipping machine | 1 | 20,000 | 20,000 |
| Solar dryer | 1 | 75,000 | 75,000 |
| Pulveriser | 1 | 25,000 | 25,000 |
| Planetary mixer | 1 | 20,000 | 20,000 |
| Cookie cutter | 1 | 3,00,000 | 3,00,000 |
| Baking oven | 1 | 3,00,000 | 3,00,000 |
| Weighing scale | 1 | 10,000 | 10,000 |
| Total | 9,40,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Banana Flour Cookies. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw bananas — costed at ₹10 a kg
- Sugar — costed at ₹35 a kg
- Fat, leavening and packing material — bought from local suppliers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.40 |
| Contingency | 0.47 |
| Total fixed capital | 9.87 |
| Working capital margin | 0.00 |
| Total project cost | 9.87 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.99 | 10.0 |
| Subsidy | 2.47 | 25.0 |
| Term loan from bank | 6.42 | 65.0 |
| Total | 9.87 | 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 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 |
| Operating profit (EBITDA) | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 |
| Depreciation | 1.48 | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.69 | 0.60 | 0.49 | 0.38 | 0.28 | 0.17 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.30 | -4.99 | -4.69 | -4.42 | -4.18 | -3.95 | -3.74 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.30 | -4.99 | -4.69 | -4.42 | -4.18 | -3.95 | -3.74 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.30 | -4.99 | -4.69 | -4.42 | -4.18 | -3.95 | -3.74 |
| Depreciation | 1.48 | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 |
| Cash accruals (PAT + depreciation) | -3.82 | -3.73 | -3.62 | -3.51 | -3.40 | -3.29 | -3.19 |
| Term loan repaid | 0.49 | 0.99 | 0.99 | 0.99 | 0.99 | 0.99 | 0.99 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.31 | -4.72 | -4.61 | -4.50 | -4.39 | -4.28 | -4.17 |
| Cash and bank | -4.31 | -9.03 | -13.64 | -18.14 | -22.52 | -26.81 | -30.98 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 |
| Reserves and surplus | -5.30 | -10.29 | -14.98 | -19.40 | -23.57 | -27.53 | -31.27 |
| Term loan outstanding | 5.92 | 4.94 | 3.95 | 2.96 | 1.97 | 0.99 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.07 | -1.90 | -7.58 | -12.98 | -18.15 | -23.08 | -27.81 |
| Net fixed assets | 8.39 | 7.13 | 6.06 | 5.15 | 4.38 | 3.72 | 3.16 |
| 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 | -4.31 | -9.03 | -13.64 | -18.14 | -22.52 | -26.81 | -30.98 |
| Total assets | 4.07 | -1.90 | -7.58 | -12.98 | -18.15 | -23.08 | -27.81 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.63 | -1.97 | -2.11 | -2.28 | -2.48 | -2.71 | -2.99 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.45 |
|---|---|
| Lowest DSCR | -2.99 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.48 | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 |
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 | 6.42 | 0.69 | 0.49 | 5.92 |
| 2 | 5.92 | 0.60 | 0.99 | 4.94 |
| 3 | 4.94 | 0.49 | 0.99 | 3.95 |
| 4 | 3.95 | 0.38 | 0.99 | 2.96 |
| 5 | 2.96 | 0.28 | 0.99 | 1.97 |
| 6 | 1.97 | 0.17 | 0.99 | 0.99 |
| 7 | 0.99 | 0.06 | 0.99 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
- Trade licence from the local body
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Banana Flour Cookies — https://niftem-t.ac.in/pmfme/dpr-cookies.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.