Detailed Project Report
Canned Mushroom Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹32.10 L
- Term loan from bank
- ₹20.87 L
- Promoter’s contribution
- ₹3.21 L
- Subsidy
- ₹8.03 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.77 L
- Average DSCR
- -0.89
- 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
Blanch white button mushrooms, fill them in brine in cans, seal and sterilise them so they keep without a fridge.
| Main product or service | Canned Mushroom Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Importers abroad (the report plans 100% export)
- Hotels and caterers (prefer A-2½ cans)
- Retailers (prefer A-1 tall cans)
- Export through importers and trading houses
- Hotel and catering suppliers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Stainless steel tables 6 × 3 ft (× 2) | 1 | 26,800 | 26,800 |
| Rotary rod washer with spray and collection tank | 1 | 66,000 | 66,000 |
| Blanching equipment (three SS tanks with trays and steam coil) | 1 | 57,700 | 57,700 |
| SS tilting-type exhaust box | 1 | 70,000 | 70,000 |
| Canning retorts 810 × 915 mm with thermometer, gauge and safety valve (× 2) | 1 | 98,400 | 98,400 |
| Crates for retorts (× 8) | 1 | 52,800 | 52,800 |
| Can reformer | 1 | 50,500 | 50,500 |
| Flanger with one change part | 1 | 53,800 | 53,800 |
| Flange rectifier | 1 | 20,800 | 20,800 |
| Semi-automatic can seamer (plus change part ₹14,500) | 1 | 85,000 | 85,000 |
| Can end embossing machine (plus change part ₹18,000) | 1 | 1,06,500 | 1,06,500 |
| Plastic water storage tank, 15 KL | 1 | 50,000 | 50,000 |
| Tile-lined concrete tank 8 × 8 × 3.5 ft | 1 | 20,000 | 20,000 |
| Oil-fired steam boiler, 500 kg/hour | 1 | 3,00,000 | 3,00,000 |
| Wide-mouth plastic containers, 50 kg (× 100) | 1 | 15,000 | 15,000 |
| Cold store, 2 tonnes (1,500 cu ft) | 1 | 1,50,000 | 1,50,000 |
| Pneumatic can tester | 1 | 1,50,000 | 1,50,000 |
| Miscellaneous tools (buckets, knives, balance, trays) (× lot) | 1 | 23,000 | 23,000 |
| Laboratory equipment (× lot) | 1 | 1,00,000 | 1,00,000 |
| Pollution control (water treatment tanks) (× lot) | 1 | 35,000 | 35,000 |
| Machinery & equipment total | 1 | 15,26,000 | 15,26,000 |
| Total | 30,57,300 |
Pre-filled from: PMEGP sample project report — Canned Mushroom (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh white button mushrooms — canned yield taken as 60% of fresh weight
- A-2½ size tin cans — 440 g drained weight per can
- Salt, sugar and citric acid — brine of 2% salt, 1% sugar, 0.05% citric acid
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 30.57 |
| Contingency | 1.53 |
| Total fixed capital | 32.10 |
| Working capital margin | 0.00 |
| Total project cost | 32.10 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.21 | 10.0 |
| Subsidy | 8.03 | 25.0 |
| Term loan from bank | 20.87 | 65.0 |
| Total | 32.10 | 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 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 |
| Insurance | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Total cost of operations | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 |
| Operating profit (EBITDA) | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 |
| Depreciation | 4.82 | 4.09 | 3.48 | 2.96 | 2.51 | 2.14 | 1.82 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.26 | 1.96 | 1.60 | 1.25 | 0.90 | 0.54 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.76 | -9.73 | -8.77 | -7.89 | -7.09 | -6.36 | -5.69 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.76 | -9.73 | -8.77 | -7.89 | -7.09 | -6.36 | -5.69 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.76 | -9.73 | -8.77 | -7.89 | -7.09 | -6.36 | -5.69 |
| Depreciation | 4.82 | 4.09 | 3.48 | 2.96 | 2.51 | 2.14 | 1.82 |
| Cash accruals (PAT + depreciation) | -5.94 | -5.64 | -5.29 | -4.93 | -4.58 | -4.23 | -3.87 |
| Term loan repaid | 1.61 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.55 | -8.85 | -8.50 | -8.14 | -7.79 | -7.44 | -7.08 |
| Cash and bank | -7.55 | -16.40 | -24.89 | -33.04 | -40.83 | -48.26 | -55.35 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 11.24 | 11.24 | 11.24 | 11.24 | 11.24 | 11.24 | 11.24 |
| Reserves and surplus | -10.76 | -20.49 | -29.25 | -37.14 | -44.24 | -50.60 | -56.29 |
| Term loan outstanding | 19.26 | 16.05 | 12.84 | 9.63 | 6.42 | 3.21 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 19.74 | 6.80 | -5.18 | -16.28 | -26.58 | -36.16 | -45.06 |
| Net fixed assets | 27.29 | 23.19 | 19.71 | 16.76 | 14.24 | 12.11 | 10.29 |
| 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 | -7.55 | -16.40 | -24.89 | -33.04 | -40.83 | -48.26 | -55.35 |
| Total assets | 19.74 | 6.80 | -5.18 | -16.28 | -26.58 | -36.16 | -45.06 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.95 | -0.71 | -0.76 | -0.83 | -0.90 | -0.98 | -1.08 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.89 |
|---|---|
| Lowest DSCR | -1.08 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.82 | 4.09 | 3.48 | 2.96 | 2.51 | 2.14 | 1.82 |
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 | 20.87 | 2.26 | 1.61 | 19.26 |
| 2 | 19.26 | 1.96 | 3.21 | 16.05 |
| 3 | 16.05 | 1.60 | 3.21 | 12.84 |
| 4 | 12.84 | 1.25 | 3.21 | 9.63 |
| 5 | 9.63 | 0.90 | 3.21 | 6.42 |
| 6 | 6.42 | 0.54 | 3.21 | 3.21 |
| 7 | 3.21 | 0.19 | 3.21 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Pollution Control Board consent (wash and blanch water)
- IEC for export
- APEDA registration for export
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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Canned Mushroom (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Canned_Mushroom_%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.