Detailed Project Report
Black Rice Processing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.87 L
- Term loan from bank
- ₹7.71 L
- Promoter’s contribution
- ₹1.19 L
- Subsidy
- ₹2.97 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.06 L
- Average DSCR
- -2.07
- 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
Mill and pack black rice — a premium, antioxidant-rich rice sold to health-conscious buyers.
| Main product or service | Black Rice Processing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious households
- Health-food and organic stores
- Premium grocery stores
- Hotels and restaurants
- Online marketplaces
- Distributors to modern retail
- Direct sales at fairs and exhibitions
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Paddy pre-cleaning machine | 1 | 1,80,000 | 1,80,000 |
| Compact rice mill (de-husking, polishing, grading) | 1 | 2,20,000 | 2,20,000 |
| Rice packaging machine | 1 | 3,80,000 | 3,80,000 |
| Bins, trolley, conveyor, silos, weighing machine, bucket elevator | 1 | 3,50,000 | 3,50,000 |
| Total | 11,30,000 |
Pre-filled from: NIFTEM-K project profile — Black Rice Unit (PMFME model DPR); DGFT – ITC(HS) 2018, Schedule 2: Export Policy. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Black rice paddy — the only raw material; costed at ₹24 a kg in year 1, rising ₹1 a year
- Packing material — 1 kg packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.30 |
| Contingency | 0.57 |
| Total fixed capital | 11.87 |
| Working capital margin | 0.00 |
| Total project cost | 11.87 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.19 | 10.0 |
| Subsidy | 2.97 | 25.0 |
| Term loan from bank | 7.71 | 65.0 |
| Total | 11.87 | 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 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 |
| Operating profit (EBITDA) | -3.18 | -3.18 | -3.18 | -3.18 | -3.18 | -3.18 | -3.18 |
| Depreciation | 1.78 | 1.51 | 1.29 | 1.09 | 0.93 | 0.79 | 0.67 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.83 | 0.72 | 0.59 | 0.46 | 0.33 | 0.20 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.79 | -5.41 | -5.06 | -4.73 | -4.44 | -4.17 | -3.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.79 | -5.41 | -5.06 | -4.73 | -4.44 | -4.17 | -3.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.79 | -5.41 | -5.06 | -4.73 | -4.44 | -4.17 | -3.92 |
| Depreciation | 1.78 | 1.51 | 1.29 | 1.09 | 0.93 | 0.79 | 0.67 |
| Cash accruals (PAT + depreciation) | -4.01 | -3.90 | -3.77 | -3.64 | -3.51 | -3.38 | -3.25 |
| Term loan repaid | 0.59 | 1.19 | 1.19 | 1.19 | 1.19 | 1.19 | 1.19 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.60 | -5.09 | -4.96 | -4.83 | -4.69 | -4.56 | -4.43 |
| Cash and bank | -4.60 | -9.69 | -14.65 | -19.47 | -24.17 | -28.73 | -33.17 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 |
| Reserves and surplus | -5.79 | -11.20 | -16.26 | -20.99 | -25.43 | -29.60 | -33.51 |
| Term loan outstanding | 7.12 | 5.93 | 4.75 | 3.56 | 2.37 | 1.19 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.48 | -1.12 | -7.36 | -13.28 | -18.90 | -24.26 | -29.36 |
| Net fixed assets | 10.09 | 8.57 | 7.29 | 6.19 | 5.26 | 4.47 | 3.80 |
| 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 | -4.60 | -9.69 | -14.65 | -19.47 | -24.17 | -28.73 | -33.17 |
| Total assets | 5.48 | -1.12 | -7.36 | -13.28 | -18.90 | -24.26 | -29.36 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.22 | -1.66 | -1.79 | -1.93 | -2.09 | -2.29 | -2.53 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.07 |
|---|---|
| Lowest DSCR | -2.53 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.78 | 1.51 | 1.29 | 1.09 | 0.93 | 0.79 | 0.67 |
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 | 7.71 | 0.83 | 0.59 | 7.12 |
| 2 | 7.12 | 0.72 | 1.19 | 5.93 |
| 3 | 5.93 | 0.59 | 1.19 | 4.75 |
| 4 | 4.75 | 0.46 | 1.19 | 3.56 |
| 5 | 3.56 | 0.33 | 1.19 | 2.37 |
| 6 | 2.37 | 0.20 | 1.19 | 1.19 |
| 7 | 1.19 | 0.07 | 1.19 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Mandi licence for buying paddy (state rules)
- State Pollution Control Board consent (husk dust)
- Organic certification (only if sold as organic)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- NIFTEM-K project profile — Black Rice Unit (PMFME model DPR) — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/blackricedpr.pdf
- DGFT – ITC(HS) 2018, Schedule 2: Export Policy — https://content.dgft.gov.in/Website/dgftprod/64c14faa-53ac-4387-bcf3-d355fee40bc8/Schedule%202%20-%20Export%20Policy%20New.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.