Detailed Project Report
Banana Powder Unit
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹14.91 L
- Term loan from bank
- ₹9.69 L
- Promoter’s contribution
- ₹1.49 L
- Subsidy
- ₹3.73 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.61 L
- Average DSCR
- -1.69
- 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
Dry and grind raw bananas into powder for baby food, bakery and drink makers.
| Main product or service | Banana Powder Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Baby-food makers
- Bakeries and biscuit makers
- Beverage and health-food brands
- Direct supply to food manufacturers
- Wholesale traders
- Retail packs through kirana and online
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Jacketed vessel | 1 | 2,15,000 | 2,15,000 |
| Fruit washer | 1 | 2,50,000 | 2,50,000 |
| Slicer machine | 1 | 1,55,000 | 1,55,000 |
| Pulveriser | 1 | 2,50,000 | 2,50,000 |
| Dryer | 1 | 3,00,000 | 3,00,000 |
| Packaging machine | 1 | 2,50,000 | 2,50,000 |
| Total | 14,20,000 |
Pre-filled from: PMEGP sample project report — Banana Powder (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw bananas — fully mature but slightly unripe; overripe fruit is rejected
- Packing material — airtight polythene bags or tin containers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.20 |
| Contingency | 0.71 |
| Total fixed capital | 14.91 |
| Working capital margin | 0.00 |
| Total project cost | 14.91 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.49 | 10.0 |
| Subsidy | 3.73 | 25.0 |
| Term loan from bank | 9.69 | 65.0 |
| Total | 14.91 | 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 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 |
| Operating profit (EBITDA) | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 |
| Depreciation | 2.24 | 1.90 | 1.62 | 1.37 | 1.17 | 0.99 | 0.84 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.05 | 0.91 | 0.74 | 0.58 | 0.42 | 0.25 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.54 | -6.06 | -5.61 | -5.21 | -4.84 | -4.50 | -4.19 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.54 | -6.06 | -5.61 | -5.21 | -4.84 | -4.50 | -4.19 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.54 | -6.06 | -5.61 | -5.21 | -4.84 | -4.50 | -4.19 |
| Depreciation | 2.24 | 1.90 | 1.62 | 1.37 | 1.17 | 0.99 | 0.84 |
| Cash accruals (PAT + depreciation) | -4.30 | -4.16 | -4.00 | -3.83 | -3.67 | -3.51 | -3.34 |
| Term loan repaid | 0.75 | 1.49 | 1.49 | 1.49 | 1.49 | 1.49 | 1.49 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.05 | -5.65 | -5.49 | -5.32 | -5.16 | -5.00 | -4.83 |
| Cash and bank | -5.05 | -10.70 | -16.19 | -21.51 | -26.67 | -31.67 | -36.50 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.22 | 5.22 | 5.22 | 5.22 | 5.22 | 5.22 | 5.22 |
| Reserves and surplus | -6.54 | -12.60 | -18.21 | -23.42 | -28.26 | -32.76 | -36.94 |
| Term loan outstanding | 8.95 | 7.46 | 5.96 | 4.47 | 2.98 | 1.49 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.63 | 0.07 | -7.03 | -13.73 | -20.06 | -26.05 | -31.72 |
| Net fixed assets | 12.67 | 10.77 | 9.16 | 7.78 | 6.62 | 5.62 | 4.78 |
| 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 | -5.05 | -10.70 | -16.19 | -21.51 | -26.67 | -31.67 | -36.50 |
| Total assets | 7.63 | 0.07 | -7.03 | -13.73 | -20.06 | -26.05 | -31.72 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.81 | -1.36 | -1.45 | -1.57 | -1.70 | -1.87 | -2.06 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.69 |
|---|---|
| Lowest DSCR | -2.06 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.24 | 1.90 | 1.62 | 1.37 | 1.17 | 0.99 | 0.84 |
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 | 9.69 | 1.05 | 0.75 | 8.95 |
| 2 | 8.95 | 0.91 | 1.49 | 7.46 |
| 3 | 7.46 | 0.74 | 1.49 | 5.96 |
| 4 | 5.96 | 0.58 | 1.49 | 4.47 |
| 5 | 4.47 | 0.42 | 1.49 | 2.98 |
| 6 | 2.98 | 0.25 | 1.49 | 1.49 |
| 7 | 1.49 | 0.09 | 1.49 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Pollution control board consent
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)
19 Sources
- PMEGP sample project report — Banana Powder (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Banana_Powder_%28_Samadhan_Projects_%29.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.