Detailed Project Report
Cashew and Coconut Feni Distillery
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.00 L
- Term loan from bank
- ₹7.20 L
- Promoter’s contribution
- ₹0.80 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.50 L
- Average DSCR
- -2.15
- 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
Ferment cashew-apple juice (or coconut toddy in the off-season) and distil it into feni, a traditional spirit.
| Main product or service | Cashew and Coconut Feni Distillery |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Licensed liquor wholesalers and retailers
- Bars, hotels and tourists in licensed states
- State excise-regulated distribution
- Export through licensed exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Distillation still, 750 kg, with condenser (× 2) | 1 | 3,00,000 | 3,00,000 |
| Steam generator (coal or wood fired) | 1 | 1,00,000 | 1,00,000 |
| Stainless-steel juice storage tank, 500 litres (× 3) | 1 | 90,000 | 90,000 |
| Tubular heat exchanger | 1 | 50,000 | 50,000 |
| Bottle washing machine with tanks (× 3) | 1 | 48,000 | 48,000 |
| Fruit mill with 3 HP motor | 1 | 40,000 | 40,000 |
| Wooden fermentation tanks (× 15) | 1 | 30,000 | 30,000 |
| Pilfer-proof cap sealing machine (× 2) | 1 | 24,000 | 24,000 |
| Stainless-steel juice pump | 1 | 24,000 | 24,000 |
| HDPE barrels, 200 litres (× 3) | 1 | 24,000 | 24,000 |
| Hydraulic press | 1 | 20,000 | 20,000 |
| Platform balance, 300 kg | 1 | 12,000 | 12,000 |
| Total | 7,62,000 |
Pre-filled from: DC-MSME project profile — Coconut/Cashew Feni; World Customs Organization – HS Nomenclature 2022, Chapter 22. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cashew apple — 100 tonnes a month at ₹2,000 a tonne in the report
- Coconut toddy / coconut water — 100 tonnes a month at ₹2,000 a tonne
- Jaggery — 5 tonnes a month at ₹12,000 a tonne
- 750 ml bottles (second-hand), caps, labels, cartons — 13,000 bottles a month at ₹2
- Yeast and chemicals — ₹10,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.62 |
| Contingency | 0.38 |
| Total fixed capital | 8.00 |
| Working capital margin | 0.00 |
| Total project cost | 8.00 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.80 | 10.0 |
| Term loan from bank | 7.20 | 90.0 |
| Total | 8.00 | 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 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 |
| Operating profit (EBITDA) | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 |
| Depreciation | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.78 | 0.68 | 0.55 | 0.43 | 0.31 | 0.19 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.06 | -4.78 | -4.50 | -4.25 | -4.02 | -3.80 | -3.60 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.06 | -4.78 | -4.50 | -4.25 | -4.02 | -3.80 | -3.60 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.06 | -4.78 | -4.50 | -4.25 | -4.02 | -3.80 | -3.60 |
| Depreciation | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 |
| Cash accruals (PAT + depreciation) | -3.86 | -3.76 | -3.63 | -3.51 | -3.39 | -3.27 | -3.15 |
| Term loan repaid | 0.55 | 1.11 | 1.11 | 1.11 | 1.11 | 1.11 | 1.11 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.41 | -4.86 | -4.74 | -4.62 | -4.50 | -4.38 | -4.25 |
| Cash and bank | -4.41 | -9.28 | -14.02 | -18.64 | -23.13 | -27.51 | -31.76 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.80 | 0.80 | 0.80 | 0.80 | 0.80 | 0.80 | 0.80 |
| Reserves and surplus | -5.06 | -9.84 | -14.34 | -18.58 | -22.60 | -26.40 | -30.00 |
| Term loan outstanding | 6.65 | 5.54 | 4.43 | 3.32 | 2.22 | 1.11 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.39 | -3.50 | -9.10 | -14.46 | -19.58 | -24.49 | -29.20 |
| Net fixed assets | 6.80 | 5.78 | 4.91 | 4.18 | 3.55 | 3.02 | 2.56 |
| 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 | -4.41 | -9.28 | -14.02 | -18.64 | -23.13 | -27.51 | -31.76 |
| Total assets | 2.39 | -3.50 | -9.10 | -14.46 | -19.58 | -24.49 | -29.20 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.31 | -1.73 | -1.85 | -2.00 | -2.17 | -2.38 | -2.62 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.15 |
|---|---|
| Lowest DSCR | -2.62 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 |
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 | 7.20 | 0.78 | 0.55 | 6.65 |
| 2 | 6.65 | 0.68 | 1.11 | 5.54 |
| 3 | 5.54 | 0.55 | 1.11 | 4.43 |
| 4 | 4.43 | 0.43 | 1.11 | 3.32 |
| 5 | 3.32 | 0.31 | 1.11 | 2.22 |
| 6 | 2.22 | 0.19 | 1.11 | 1.11 |
| 7 | 1.11 | 0.07 | 1.11 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State excise licence to distil and bottle spirits
- Central and state government licences for alcoholic drinks, as the report states
- FSSAI licence (state or central, by turnover)
- State Pollution Control Board consent to establish and operate
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME project profile — Coconut/Cashew Feni — https://www.dcmsme.gov.in/publications/pmryprof/food/ch5.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 22 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0422_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.