Detailed Project Report
Canned Rosogolla
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.56 L
- Term loan from bank
- ₹10.40 L
- Promoter’s contribution
- ₹1.16 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.22 L
- Average DSCR
- -1.53
- 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
Make rosogolla from fresh milk chhena and sugar syrup and seal it in cans for long shelf life and export.
| Main product or service | Canned Rosogolla |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and gift buyers
- Indians living abroad (export)
- Distributors, sweet shops and supermarkets
- Exporters of Indian foods
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Stainless-steel tank, 1,000 litres (× 6) | 1 | 1,50,000 | 1,50,000 |
| Stainless-steel steam-jacketed tilting tank, 50 gallons (× 4) | 1 | 2,00,000 | 2,00,000 |
| Plate heat exchanger (× 1 set) | 1 | 60,000 | 60,000 |
| Boiler | 1 | 1,25,000 | 1,25,000 |
| Milk weighing balance | 1 | 10,000 | 10,000 |
| Kneader (× 2) | 1 | 1,00,000 | 1,00,000 |
| Water treatment plant | 1 | 50,000 | 50,000 |
| Working tables with aluminium top (× 6) | 1 | 36,000 | 36,000 |
| Canning retorts with dial thermometer, pressure gauge, safety valve (× 2) | 1 | 50,000 | 50,000 |
| Crates for retorts (× 6) | 1 | 48,000 | 48,000 |
| Can reformer | 1 | 50,000 | 50,000 |
| Flanger with change plate | 1 | 52,000 | 52,000 |
| Flange rectifier | 1 | 20,000 | 20,000 |
| Semi-automatic can sealer | 1 | 85,000 | 85,000 |
| Can embossing machine | 1 | 15,000 | 15,000 |
| Testing equipment (× lot) | 1 | 50,000 | 50,000 |
| Total | 11,01,000 |
Pre-filled from: DC-MSME project profile — Canned Rosogolla; World Customs Organization – HS Nomenclature 2022, Chapter 21. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh milk — 1,10,000 kg a month at ₹11 a kg in the report
- Sugar — 17,000 kg a month at ₹15 a kg
- Empty A-2½ cans — 50,000 a month at ₹14 each
- Citric acid, labels and cartons — labels 50,000 at ₹1; cartons 2,200 at ₹18
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.01 |
| Contingency | 0.55 |
| Total fixed capital | 11.56 |
| Working capital margin | 0.00 |
| Total project cost | 11.56 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.16 | 10.0 |
| Term loan from bank | 10.40 | 90.0 |
| Total | 11.56 | 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 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.91 | 0.77 | 0.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.13 | 0.98 | 0.80 | 0.62 | 0.45 | 0.27 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.91 | 0.77 | 0.65 |
| Cash accruals (PAT + depreciation) | -4.30 | -4.14 | -3.97 | -3.79 | -3.62 | -3.44 | -3.26 |
| Term loan repaid | 0.80 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.10 | -5.75 | -5.57 | -5.39 | -5.22 | -5.04 | -4.87 |
| Cash and bank | -5.10 | -10.84 | -16.41 | -21.80 | -27.02 | -32.06 | -36.93 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 |
| Reserves and surplus | -6.03 | -11.65 | -16.87 | -21.73 | -26.25 | -30.46 | -34.38 |
| Term loan outstanding | 9.60 | 8.00 | 6.40 | 4.80 | 3.20 | 1.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.73 | -2.49 | -9.31 | -15.77 | -21.89 | -27.70 | -33.22 |
| Net fixed assets | 9.83 | 8.35 | 7.10 | 6.03 | 5.13 | 4.36 | 3.71 |
| 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 | -5.10 | -10.84 | -16.41 | -21.80 | -27.02 | -32.06 | -36.93 |
| Total assets | 4.73 | -2.49 | -9.31 | -15.77 | -21.89 | -27.70 | -33.22 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.64 | -1.23 | -1.32 | -1.42 | -1.55 | -1.69 | -1.87 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.53 |
|---|---|
| Lowest DSCR | -1.87 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.91 | 0.77 | 0.65 |
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 | 10.40 | 1.13 | 0.80 | 9.60 |
| 2 | 9.60 | 0.98 | 1.60 | 8.00 |
| 3 | 8.00 | 0.80 | 1.60 | 6.40 |
| 4 | 6.40 | 0.62 | 1.60 | 4.80 |
| 5 | 4.80 | 0.45 | 1.60 | 3.20 |
| 6 | 3.20 | 0.27 | 1.60 | 1.60 |
| 7 | 1.60 | 0.10 | 1.60 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence (state or central, by turnover)
- State Pollution Control Board no-objection certificate, as the report advises
- Legal Metrology registration for packaged goods
- Boiler registration under the Boilers Act
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Canned Rosogolla — https://www.dcmsme.gov.in/publications/pmryprof/food/ch3.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 21 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0421_2022e.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.